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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 27, 2022 No. 1119

About separate measures for ensuring the state financial control

The Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the separate economic activities performed by subjects of managing of public sector of economy which is applied.

2. Item 2 of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of activities of subjects of the managing approved by the resolution of the Cabinet of Ministers of Ukraine of March 27, 2019 No. 252 (Official Bulletin of Ukraine, 2019, No. 28, Art. 989), to add with the paragraph of the following content:

"The state financial audit of activities of the subject of managing for the period during which the state financial audit of the separate economic activities performed by subjects of managing of public sector of economy and by results of which the audit report is constituted was booked, it is not carried out at the initiative of body of the state financial control.".

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 27, 2022, No. 1119

Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the separate economic activities performed by subjects of managing of public sector of economy

1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit of the separate economic activities performed by subjects of managing of public sector of economy (further - operational audit).

Subjects of managing of public sector of economy concerning which operational audit is booked and terms of its carrying out are determined by the decision of the Cabinet of Ministers of Ukraine or at the request of the Prime Minister of Ukraine.

2. The main objective of operational audit is assistance to prevention of illegal, inefficient and inappropriate use of public funds and/or property, other assets of the state, control of target use and timely return of the loans (loans) attracted under the state guarantees by subjects of managing of public sector (further - subjects of managing).

3. In this Procedure terms are used in such value:

the statutory auditor - the official of body of Gosauditsluzhby who is given authority on carrying out operational audit also 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";

governing body - the subject of management of objects of state-owned property according to article 4 of the Law of Ukraine "About management of objects of state-owned property" the subject of managing;

risk transactions - actions (event) of external and internal nature which negatively affected or can affect condition of management of financial and economic activities of the subject of managing, accomplishment of the development plan for the subject of managing, timely return of the credits (loans) obtained under the state guarantees, legality and efficiency of use of resources, results of financial and economic activities, and also for improvement of financial and production results of activities.

For the purposes of this Procedure the term "payment instruction" is understood also as the terms "payment order", "document for transfer", "document for transfer of cash", "settlement document" if such payment orders, documents for transfer, documents for transfer of cash of means, settlement documents were created and/or moved during operation of the Law of Ukraine "About payment systems and money transfer in Ukraine".

Other terms are used in the value given in the Budget code of Ukraine, the Laws of Ukraine "About the basic principles of implementation of the state financial control in Ukraine", "About payment services", "About management of objects of state-owned property", "About electronic confidential services", "About electronic documents and electronic document management".

4. Operational audit includes:

1) carrying out monitoring of the economic activities performed by subjects of managing which cost is equal or exceeds 100 thousand hryvnias, except the economic activities connected with target use and timely return of the loans (loans) attracted under the state guarantees which are checked by continuous procedure.

Documents of subjects of managing are also subject to monitoring, namely: current agreements, draft agreements with appendices to them on purchase and sales of goods, works and services, payment instructions before their signing by the head of the subject of managing according to obligations current and previous periods which cost is equal or are exceeded by 100 thousand hryvnias, except documents on the transactions connected with target use and timely return of the loans (loans) attracted under the state guarantees which are subject to monitoring by continuous procedure.

During monitoring of economic activities of subjects of managing on the written request of the statutory auditor within one working day information on inventory condition, statistics of production or provision of services, organizational structure of the subject of managing, other information for decision making about availability of signs of riskiness of the economic activities performed by subjects of managing moves.

Current agreements, draft agreements and appendices to them, including accounts, payment instructions, are provided for carrying out monitoring to the statutory auditor in paper or electronic form in three working days prior to their signing by the head of the subject of managing.

The economic activities, payment instructions and other documents which are subject to monitoring are specified in appendices 1 and 2.

During monitoring the statutory auditor gives mark with the signature that he is informed of the submitted documents, and within three working days makes the decision on availability of signs of riskiness.

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