RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 26, 2006 No. 1028

About approval of the Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives

According to article 10 of the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 26, 2006, No. 1028

Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives

1. This Procedure determines the procedure of implementation by Gosauditsluzhboy, its territorial authorities (further - monitoring body) sealing of cash desks, cash rooms, warehouses and archives in organizations where audit is carried out (further - under control organization).

2. Sealing of cash desks, cash rooms, warehouses and archives (further - sealing) is performed in case of refusal the head of under control organization to fulfill the written requirement of the official of monitoring body who carries out audit (further - the official), to carry out inventory count of fixed assets, inventory items, means and calculations (further inventory count). In this case the official instantly draws up the statement of refusal in carrying out inventory count and in writing informs on it the head of monitoring body (his deputy) who makes the decision on need of appeal to the court for ensuring carrying out inventory count.

Sealing is performed after the direction of monitoring body of appeal to the court for the purpose of motivation to carrying out inventory count.

3. Direct sealing is performed by the official in the presence of at least two witnesses and the representative of under control organization.

When sealing as witnesses are invited any capable persons, in particular employees of under control organization, except for the head (his deputy) or person responsible for storage of fixed assets, inventory items, means in cash desks, cash rooms, in warehouses and in archives which are sealed, and employees of monitoring body who are not directly involved in carrying out audit.

The head of under control organization shall provide easy access of witnesses to cash desks, cash rooms, warehouses and archives which are sealed.

4. For ensuring presence when sealing the representative of under control organization the official in writing informs the head of organization on the place, date and time of implementation of sealing.

The representative of under control organization determines, as a rule, person responsible for storage of fixed assets, inventory items, means in cash desks, cash rooms, in warehouses and in archives which are sealed.

In case when the representative of under control organization was not in appropriate time and the place, sealing is performed without its participation about what the corresponding entry in the protocol of sealing is made.

5. The fact of implementation of sealing is drawn up by the protocol in which are specified object (cash desk, the cash room, warehouse, archive), date and time of sealing, surname and initials of the official, and also other attendees when sealing persons.

The protocol is constituted in duplicate and fastened with signatures of persons specified in paragraph one of this Item. The first copy joins audit materials, the second is sent by the registered mail with the message to the head of under control organization about what the corresponding entry in the protocol is made.

The form of the protocol of sealing of cash desks, cash rooms, warehouses and archives is established by Gosauditsluzhboy.

6. Sealing is performed for a period of up to adoption of the decision by court concerning motivation to carrying out inventory count or about refusal in its carrying out, but no more than for 24 hours from the moment of sealing implementation.

In case of rejection of the decision by court before the termination of the term determined in paragraph one of this Item, the official can repeatedly seal the specified room.

The term of sealing can be prolonged only before adoption of the decision by court concerning motivation to carrying out inventory count and creation by under control organization of conditions for its carrying out or the decision on refusal in carrying out inventory count.

7. Sealing is performed by gluing of the sheet of paper in such a way to eliminate possibility of unauthorized access to cash desks, cash rooms, warehouses and archives. On leaf the surname of the official who performs sealing, date and time are specified, its signature which is sealed monitoring body is appended.

After carrying out sealing the official shall be convinced of impossibility of renewal of activities of object without damage of the sheet of paper.

Responsibility for integrity of the sheet of paper pasted during sealing is born by the head of under control organization (his deputy).

In case of repeated sealing the sheet of paper pasted during the previous sealing is not removed.

8. If the under control organization interferes with carrying out sealing, the official in writing informs on it the head of the relevant monitoring body (his deputy) who addresses to law enforcement agency.

9. Removal of the sheet of paper pasted during sealing is performed by the official after adoption of the decision by court concerning motivation to carrying out inventory count or refusal in its carrying out in the presence of the representative of under control organization. For this purpose the official beforehand in writing reports to the head of such organization about date, time and the place of removal of the sheet of paper pasted during sealing.

In case when the representative of under control organization was not in time determined by monitoring body and the place, removal of the sheet of paper pasted during sealing is performed with the assistance of other employees of monitoring body who are not directly involved in carrying out audit about what the corresponding entry in the protocol of removal of the sheet of paper pasted during sealing is made.

The form of the protocol of removal of the sheet of paper pasted during sealing is established by Gosauditsluzhboy.

10. The fact of damage of the sheet of paper pasted during sealing is drawn up by the relevant act which is constituted and signed according to the procedure, established for execution of the protocol of sealing.

The official in writing informs the head of monitoring body (his deputy) who in turn in writing informs law enforcement agency for the corresponding reaction on the fact of damage of the sheet of paper pasted during sealing.

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