RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2018 No. 1147

About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance

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 Pension fund of Ukraine, funds of obligatory national social insurance which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2018 , No. 1147

Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance

1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance.

2. The state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance (further - audit) - the type of the state financial audit directed to carrying out the analysis and check of legality and efficiency of use of means of the Pension fund of Ukraine, funds of obligatory national social insurance, correctness of conducting by them financial accounting and reliability of their financial reporting, condition of internal control and condition of internal audit.

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 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) information collection - obtaining from the participant of audit of required materials (information) on the written request and/or on its location (in particular, by carrying out counter reconciliation);

4) object of audit - The pension fund of Ukraine, funds of obligatory national social insurance (further - Social Insurance Funds);

5) the participant of audit - the legal entity, irrespective of legal form and pattern of ownership and physical person entrepreneur who received means of Social Insurance Funds.

4. The main objectives of audit are:

1) carrying out analysis and check:

legality and efficiency of use of means of budgets of Social Insurance Funds;

correctness of financial accounting, reliability of the financial reporting of object of audit;

conditions of internal control of object of audit and internal audit if object of audit is the manager 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 his deputy. The head of audit represents for acquaintance the program of audit to object of audit by one of the methods determined in Item 16 of this Procedure;

2) carrying out audit (carrying out audit procedures, forming and execution of auditor proofs, preparation of audit opinions, offers and recommendations);

3) the reporting under results of audit by forming and coordination of the draft of the report on results of audit (further - the report), signing of the protocol of coordination, forming, signing and submission of the report on object of audit;

4) monitoring of accomplishment of the proposals and recommendations submitted by results of audit and results of their implementation.

Documentation of carrying out audit is performed in paper form.

6. No. 795 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 09.09.2020

7. During audit with research purpose of hypotheses of audit and receipt of auditor proofs information collection can be performed by the following methods:

by the written request of body of Gosauditsluzhby;

statutory auditors on the location of the participant of audit. Results of information collection (including counter reconciliations) in such a way are reflected in the reference which is signed by the statutory auditor and the participant manager of audit and is attached to the report.

8. Audit is booked according to the plan of holding actions of the state financial control approved in accordance with the established procedure which is posted on the official website of Gosauditsluzhby.

Audit can be booked at the initiative of the body authorized on implementation of the state supervision in the sphere of pension and social insurance.

9. The notification on carrying out audit goes to object of audit not later than ten calendar days prior to its carrying out.

10. For carrying out audit and/or information collection on the location of the participant of audit on each statutory auditor the direction on the samples established by Gosauditsluzhboy which is signed by the head of body the Ministry of Finance is drawn up in duplicate.

11. Statutory auditors provide to the head of object of audit (the participant of audit) or his deputy the direction in day of exit for carrying out audit and/or information collection on the location of the participant of audit.

12. Aggregate term of carrying out audit constitutes no more than 90 working days.

13. The term of carrying out audit can be prolonged according to the decision of the head of body of Gosauditsluzhby with simultaneous introduction in accordance with the established procedure of changes in the plan of holding actions of the state financial control based on the report of the head of audit.

In case of prolongation of term of carrying out audit statutory auditors shall show to the head of object of audit or its deputy the direction with mark about prolongation of term of its action.

In case of change of term of carrying out audit after introduction in accordance with the established procedure of changes in the plan of holding actions of the state financial control the new direction is not drawn up.

14. Audit is booked by group of statutory auditors.

Management of group of statutory auditors is performed by the head of audit which is determined from structure of group of statutory auditors.

The structure of group of statutory auditors, terms of carrying out audit are determined by body of Gosauditsluzhby according to audit tasks.

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