RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 12, 2018 No. 1062

About approval of the Basic principles of implementation of internal control by managers of budgetary funds and introduction of amendments to resolutions of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001

According to part three of Article 26 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Basic principles of implementation of internal control by managers of budgetary funds which are applied.

2. Bring in the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001 "Some questions of creation of structural divisions of internal audit and carrying out such audit in the ministries, other central executive bodies, their territorial authorities and budgetary institutions which belong to the sphere of management of the ministries, other central executive bodies" (The Official Bulletin of Ukraine, 2011, No. 75, to Art. 2799; 2016, No. 100, Art. 3261; 2017, No. 15, the Art. 430) changes which are applied.

3. To ministers, heads of other central executive bodies, Chairman of the board of ministers of the Autonomous Republic of Crimea, chairmen of the regional, Kiev and Sevastopol city public administrations, heads of other main managers of means of the government budget:

provide signing of declarations of internal audit in two-month time;

in case of formation of auditing committees to inform the Ministry of Finance after their education in a month;

bring in two-month time own regulatory legal acts into accord with this resolution.

4. Recommend to local government bodies to perform the measures determined by Item 3 of this resolution.

5. To the Ministry of Finance:

bring in a month to the ministries, other central executive bodies, Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations, other main managers of means of the government budget of explanation of rather approximate structure (content) of the declaration of internal audit;

provide explanations concerning use of the Basic principles of implementation of internal control by managers of the budgetary funds approved by this resolution.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 12, 2018 No. 1062

Basic principles of implementation of internal control by managers of budgetary funds

1. These Basic principles determine the principles and elements of internal control, questions of the organization and implementation of internal control by managers of budgetary funds in the organizations and at the companies, in organizations and the organizations which belong to the sphere of management of such managers of budgetary funds (further - organization).

2. In these Basic principles terms are used in such value:

identification of risks - risk identification on categories (external and internal) and to types (normative and legal, operational and technological, program and technical, financial and economic, etc.);

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