of January 26, 1993 No. 2939-XII
About the basic principles of implementation of the state financial control in Ukraine
This Law determines the legal and organizational principles of implementation of the state financial control in Ukraine.
Implementation of the state financial control provides the central executive body with the special status authorized by the Cabinet of Ministers of Ukraine on realization of state policy in the sphere of the state financial control (further - body of the state financial control).
The body of the state financial control in the activities is guided by the Constitution of Ukraine, the Budget code of Ukraine, this Law, other legal acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine with respect for the principles determined by the Law of Ukraine "About ministerial procedure".
The main tasks of body of the state financial control are: implementation of the state financial control of use and safety of the state financial resources, non-current and other assets, correctness of determination of need for budgetary funds and capture of obligations, effective use of means and property, condition and reliability of financial accounting and the financial reporting in the ministries and other executive bodies, the state funds, funds of obligatory national social insurance, budgetary institutions and 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 in the period which is checked) means from budgets of all levels, the state funds and funds of obligatory national social insurance or use (used in the period which is checked) the state-owned or municipal property (further - under control organizations), behind observance of the budget legislation, compliance with law about purchases, activities of business entities irrespective of pattern of ownership which are not carried by the legislation to under control organizations, by a court decision, accepted in criminal proceedings.
The state financial control is provided with body of the state financial control through carrying out the state financial audit, inspection, check of purchases and monitoring of purchase.
The procedure for carrying out by body of the state financial control of the state financial audit, inspection is established by the Cabinet of Ministers of Ukraine.
The relations concerning acceptance, presentation, entry into force, appeal administratively, accomplishment, cancellation of the requirement for elimination of the revealed violations of the law arising by results of inspection and check of the procurements conducted by subjects of managing of public sector of economy, 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 and also the companies, organizations and the organizations which use (used in the period, checked) the state-owned or municipal property, are regulated by the Law of Ukraine "About ministerial procedure" taking into account the features determined by this Law.
The state financial audit is kind of the state financial control and consists in check and the analysis by body of the state financial control of actual state of cases of rather legal and effective use of the public or municipal funds and property, other assets of the state, correctness of conducting financial accounting and reliability of the financial reporting, functioning of internal control system. Results of the state financial audit and their assessment are stated in the report.
Inspection is performed by body of the state financial control in the form of audit and consists in documentary and actual check of certain complex or single questions of financial economic activity of under control organization which shall provide identification of available facts of violation of the law, establishment guilty of their assumption official and responsible persons. Results of audit are stated in the act.
On under control organizations concerning which for the corresponding period of their financial and economic activities according to this Law the state financial audit is booked the inspectorate for initiative of body of the state financial control is not carried out.
Control of compliance with law in the sphere of purchases is exercised by carrying out monitoring of purchase according to the procedure, established by the Law of Ukraine "About public purchases", conducting check of purchases, and also during the state financial audit and inspection.
The procedure and the bases of carrying out the state financial control of checks of purchases by body is established by the Cabinet of Ministers of Ukraine.
Purchases at customers are performed on the location of the legal entity which is checked, in the location of object of the property right concerning which it is performed, and consists in the documentary and actual analysis of observance by the customer of the legislation on purchases. Results of check of purchases are stated in the inspection statement of purchases.
Monitoring of purchase is performed on the location of body of the state financial control.
Financial provision of activities of body of the state financial control is performed at the expense of means of the government budget.
The salary of government employees of body of the state financial control, its interregional territorial authorities consists from:
1) official pay rate;
2) length-of-service allowances;
3) allowances for rank of the government employee;
4) surcharges for special rank;
5) surcharges for intensity of work;
6) surcharges for accomplishment of especially important work;
7) surcharges for the work providing access to the state secret;
8) award (which size in case of its establishment cannot exceed 30 percent of official pay rate).
The scheme of official pay rates on positions of public service in body of the state financial control, its interregional territorial authorities is determined by the Cabinet of Ministers of Ukraine by representation of the central executive body providing forming of the state budget policy.
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