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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 12, 2022 No. 12

About introduction of certification of employees of divisions of internal audit and introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001

The Cabinet of Ministers of Ukraine decides:

1. Determine that employees of divisions of internal audit of 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 and their territorial authorities (further - employees of divisions of internal audit) which have no certificate, can undergo certification according to the Procedure of internal audit and creation of divisions of internal audit approved by the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001 "Some questions of implementation of internal audit and creation of divisions of internal audit" (The Official Bulletin of Ukraine, 2011, No. 75, of Art. 2799; 2018, No. 100, Art. 3329).

2. Bring in the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001 "Some questions of implementation of internal audit and creation of divisions of internal audit" (The Official Bulletin of Ukraine, 2011, No. 75, Art. 2799; 2016, No. 100, Art. 3261; 2017, No. 15, Art. 430; 2018, No. 100, the Art. 3329) changes which are applied.

3. To the Ministry of Finance:

provide implementation of organizational actions for carrying out since January 1, 2023 to certification of employees of divisions of internal audit;

in six-months time to develop and approve the Procedure for carrying out certification of employees of divisions of internal audit.

4. To the national agency concerning public service together with the Ministry of Finance when forming schemes of official pay rates of government employees which are determined by the Cabinet of Ministers of Ukraine, since January 1, 2023 to consider the possibility of application to official pay rates of employees of divisions of internal audit which issues the certificate, the raising coefficient to 1,3.

5. To the ministries, other central executive bodies, Council of Ministers of the Autonomous Republic of Crimea, regional, Kiev and Sevastopol city public administrations, other main managers of means of the government budget:

provide in two-month time modification of structure of the device (in case of need) for reduction it in compliance with this resolution;

bring till January 1, 2023 own normative and legal and organizational and administrative acts into compliance with this resolution.

6. This resolution becomes effective from the date of its publication, except Items 1 and 4 of this resolution and subitems 3, of the 5 and 7 Item of 2 changes approved by this resolution which become effective since January 1, 2023.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 12, 2022 No. 12

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001

1. In the subitem 4 of Item 2 of the resolution of the word "planning and" shall be replaced with words "planning of activities of internal audit,".

2. According to the procedure of implementation of internal audit and creation of divisions of internal audit, approved by the specified resolution:

1) in Item 3:

add Item after the paragraph of the ninth with the paragraph of the following content:

"amount of the financial, personnel, temporary and other resources necessary for providing scope of the objects of internal audit determined by results of risks assessment.".

With respect thereto the tenth to consider the paragraph the paragraph the eleventh;

the eleventh to state the paragraph in the following edition:

"In case of impossibility of creation of division in state body which extreme number of staff does not exceed 50 established posts and also in territorial authorities of state bodies and budgetary institutions the official to who powers on implementation of internal audit are assigned is designated.";

add Item with the paragraph of the following content:

"In case of modification concerning the name and/or the number of division of the Ministry of Finance reasons for such changes (taking into account ensuring organizational and functional independence of division, determination of number of employees of division according to requirements of paragraphs of third - the tenth this Item) together with the approved staff list of state body move (changes in it).";

2) the subitem 3 of Item 5 after the word is "planned" to be added with the words "activities for internal audit";

Item 6 to state 3) in the following edition:

"6. Internal audit is booked according to the plan of activities of internal audit (further - the plan).

The plan shall determine priorities and results of activities of division for the next three years which consider strategy (priorities) and purposes of activities of state body. In the plan tasks of division the next calendar year taking into account certain priorities and results of activities of division to the corresponding three-year period are annually determined.

The plan is created by division based on results of risks assessment and affirms the head of state body, its territorial authority, budgetary institution no later than the beginning of planning period.

Modification of the plan is performed in the same order, as its approval, no later than completion of planning period.

In case of creation of divisions in territorial authorities and budgetary institutions the consolidating plan of activities of internal audit (further - the consolidating plan) in state body, its territorial authorities and budgetary institutions which is created by division is constituted and affirms the head of state body.

Heads of territorial authorities and budgetary institutions provide submission of the plan to the division manager of state body for further forming of the consolidating plan and representation to his head of state body on approval in the time established by it.

The plan (consolidating plan) and changes in it will be promulgated on the official website of state body, its territorial authority and budgetary institution.

Copies of the approved plan (consolidating plan) and change together with the corresponding reasons about need of introduction of such changes go to the Ministry of Finance within ten working days from the date of their approval to it.";

The subitem 1 of Item 10 after the word of "planning" to add 4) with words of "activities for internal audit";

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