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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 20, 2006 No. 550

About approval of the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

(as amended on 26-05-2023)

According to article 2 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 conducting inspection by the Public auditing service, its interregional territorial authorities which is applied.

Prime Minister of Ukraine

Yu.Ekhanurov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 20, 2006 No. 550

Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

General part

1. This Procedure determines the procedure of conducting inspection in the ministries and other executive bodies, the state funds, funds of obligatory national social insurance, budgetary institutions and at subjects of managing of public sector, including subjects of managing in which authorized capital 50 and more percent of shares (shares) belong to subjects of managing of public sector of economy of economy, and also at the companies, in organizations and the organizations which receive (received during the period which is checked) means from budgets of all levels, the state funds and funds of obligatory national social insurance, or use (used during the period which is checked) the state-owned or municipal property (further under control organizations), and based on the judgment - at other subjects of managing.

2. Inspection consists in documentary and actual check of certain complex or single questions of financial and economic activities of object of control and is carried out in the form of audit which shall provide identification of the facts of violation of the law, establishment guilty of their assumption official and responsible persons.

3. In this Procedure the stated below terms are used in the following value:

the act of audit - the document which is constituted by the officials of body of the state financial control who were carrying out audit fixes the fact of its carrying out and results. Objections, to the act of audit (in case of their availability) and the conclusions to them are integral part of the act;

perpetrators - persons who according to the obligations assigned to them and the legislation were responsible for the financial and economic activities performed with violation of the law and/or actions (failure to act) of which led to such violation;

appendices to the act of audit - the documents containing information on financial and economic activities of object of control, other documents and information confirming contents of the act of audit;

counter reconciliation - method of documentary and actual confirmation at object of counter reconciliation of type, amount and quality of transactions and calculations for clarification of their reality and completeness of recognition of object of control;

audit materials - the act of audit with appendices to the act of audit and other documents received by results of carrying out or realization of results of audit;

object of counter reconciliation - legal entities who had legal relationship with object of control and/or were attracted for accomplishment of contractual relations with object of control, and/or legal entities, goods, works which services were used for accomplishment of these contractual relations;

object of control - the under control organization and its separate divisions which do not have the status of the legal entity and also the subject of managing, irrespective of pattern of ownership which is not carried by the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine" (further - the Law) to under control organizations and at which the state financial control based on the judgment made in criminal proceedings is exercised;

Body of the state financial control - Gosauditsluzhba, its interregional territorial authorities;

planned exit audit - audit in under control organizations which is provided in the plan of holding actions of the state financial control of object of the property right concerning which audit is carried out is not more often than once in calendar year;

unplanned exit audit - audit which is not provided in plans of holding actions of the state financial control and is carried out in the presence of the circumstances determined by the Law;

officials of body of the state financial control - the worker or group as a part of two and more employees of body of the state financial control who in limits of competence of body of the state financial control carry out audit or counter reconciliation;

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