of August 29, 2018 No. 692
About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the state (regional) target programs
The Cabinet of Ministers of Ukraine decides:
Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the state (regional) target programs which is applied).
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 29, 2018, No. 692
1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit of the state (regional) target programs.
2. The state financial audit of the state (regional) target programs (further - audit) - type of the state financial audit which is directed to carrying out the analysis and check of legality and efficiency of development and accomplishment of the state (regional) target programs (further - programs), managements and uses of means of the state and local budgets, during their accomplishment and assessment of achievement of the expected results of accomplishment of programs.
3. Terms which are used in this Procedure have such value:
1) audit procedures - complex of actions of the statutory auditor (auditor selection, methods and methods of forming and research of the hypotheses of audit (judgments of the statutory auditor concerning origins and availability of problems, shortcomings, violations, risks) directed to receipt of auditor proofs (documents, information) during audit;
2) the statutory auditor - the official of body of Gosauditsluzhby who is given authority on carrying out the state financial audit and has the rights determined by article 10 of the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine";
3) object of audit - the state customer of the state (regional) target programs (the state customer coordinator) and/or the contractor of governmental activities (regional) target programs (the main manager of budgetary funds);
4) the participant of audit - the legal entity, irrespective of legal form and pattern of ownership which is determined by the state customer for accomplishment of actions and tasks of programs or which accepts (took) part in accomplishment of tasks and actions of programs and/or receives (received) means from state and/or local budgets on accomplishment of the tasks and actions provided by them.
Other terms in this Procedure are used in the value given in the Budget code of Ukraine, the Laws of Ukraine "About the state target programs", "About the basic principles of implementation of the state financial control in Ukraine".
4. The main objectives of audit are:
1) carrying out analysis and check:
compliances with law during development, approval and accomplishment of the program;
efficiency of planning, management and use of means of the government budget and local budgets for accomplishment of the program, assessment of their target use;
efficiency of accomplishment of tasks and actions of the program, goal achievement and the expected results;
level of organizational, normative and legal, financial provision of the program;
legality and efficiency of activities of object of audit during accomplishment of the program;
correctness of financial accounting, reliability of financial and budget reports of object of audit;
functioning of internal control system and condition of internal audit at managers of budgetary funds;
2) development of offers and recommendations about elimination of the shortcomings and violations revealed during audit and to prevention them further (further - offers and recommendations).
5. Audit is booked by such stages:
1) planning and organization of audit (preliminary research of activities of object of audit, plan development, creation and approval of the program of audit).
The program of audit is constituted by the head of audit and submits for approval to the head of body of Gosauditsluzhby or one of his deputies. The head of audit represents the program of audit of object of audit to one of the methods determined in Item 16 of this Procedure for acquaintance;
2) carrying out audit procedures, forming and execution of auditor proofs, preparation of auditor conclusions, offers and recommendations;
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