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LAW OF UKRAINE

of October 30, 2024 No. 4042-IX

About introduction of amendments to the Law of Ukraine "About Audit Chamber" and some other legal acts of Ukraine

The Verkhovna Rada of Ukraine decides:

I. Introduce in the Law of Ukraine "About Audit Chamber" (Sheets of the Verkhovna Rada of Ukraine, 2015, No. 36, Art. 360 with the following changes) the following changes:

1. Third of Article 1 to state part in the following edition:

"3. The Audit Chamber is the supreme state collegiate organ of financial control (audit)".

2. In Article 3:

Part the second after the word "functionally" to add 1) with the word "politically";

The sixth and seventh to state 2) to part in the following edition:

"6. Powers of Audit Chamber cannot be stopped or limited in case of the end of term of office of the Verkhovna Rada of Ukraine, and also in case of early termination of powers of the Verkhovna Rada of Ukraine, introduction of warlike or emergency state in Ukraine or in its certain areas.

7. The Audit Chamber applies in the activities the basic principles of activities of the International organization of the supreme bodies of audit (INTOSAI) and System of the professional documents INTOSAI (IFPP) in the part which is not contradicting the Constitution and the laws of Ukraine".

3. In Article 4:

Shall be replaced with words 1) in word part two of "efficiency audit" "audit of activities (efficiency)";

Speak rapidly 2) third - to exclude the fifth;

To add 3) with part six of the following content:

"6. Organizational and methodological bases of implementation of the state external financial control (audit) are determined by Audit Chamber according to system of the professional documents INTOSAI (IFPP) and this Law, and also will be promulgated on the official website of Audit Chamber in the form of open data according to the Law of Ukraine "About access to public information".

4. The second Article 5 to state part in the following edition:

"2. The Audit Chamber determines the needs for financial provision of the activities and gives in the procedure established by the budget code of Ukraine budget request together with offers on necessary financial provision of Audit Chamber (with reasons and calculations) to the central executive body providing forming and realization of the state financial and budget policy. If during preparation of the draft of the government budget of Ukraine there were disagreements on scoping of financial provision of activities of Audit Chamber and the Cabinet of Ministers of Ukraine does not settle such issues, the Cabinet of Ministers of Ukraine together with the bill on the Government budget of Ukraine submits information on accounting in the specified draft of offers of Audit Chamber on its financial provision (with motivated reasons), and the Audit Chamber gives to Committee of the Verkhovna Rada of Ukraine to which area of jurisdiction budget questions, relevant proposals (with reasons and calculations) for adoption of the relevant decision treat by consideration of the bill on the Government budget of Ukraine".

5. In Article 6 part one shall be replaced with words the word of "control" "control (audit)".

6. In Article 7 part one:

Item 1 to state 1) in the following edition:

"1) performs measures of the state external financial control (audit) in the relation:

in the government budget of taxes, charges and other income, including their administration by the bodies controlling collection of such receipts;

carrying out expenses of the government budget, including: use of budgetary funds for ensuring activities of the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, the Constitutional Court of Ukraine, the Supreme Court, the supreme specialized freighters, Appeal and local courts, the Representative of the Verkhovna Rada of Ukraine for human rights, the Supreme council of justice, Office of the Attorney-General and other bodies which are directly determined by the Constitution of Ukraine; use of the means of the government budget provided to local budgets and funds of obligatory national social and pension insurance; implementation of secret expenses of the government budget;

management of objects of the state-owned and utility property, activities of 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, subjects of managing of utility sector of economy;

loan granting from the government budget and return of such means to the government budget;

transactions on the state internal and external borrowings, the state guarantees, servicing and repayment of the state and guaranteed by the state debt;

use of the means received in state and/or local budgets from foreign states, the European Union, foreign financial institutions, the international organizations, donor organizations in type of loan (loans), grants, the help;

implementation of public purchases;

accomplishment of the state target programs, investment projects, the state order, provision of government assistance to subjects of managing at the expense of means of the government budget;

implementation of treasurer servicing of budgetary funds;

conditions of internal control of managers of budgetary funds;

other transactions connected with receipt of funds in the government budget and their use;

accomplishment of the estimate of administrative expenses of the National Bank of Ukraine;

receipt and use of means of local budgets;

receipt and use of means of funds of obligatory national social and pension insurance;

consolidated financial statements of subjects of public sector and budgets";

To add 2) with Item 6-2 of the following content:

"6-2) provides conclusions, obligatory to consideration, according to drafts of the legal acts concerning the questions of the status, independence, the organization, powers and procedure for activities of Audit Chamber and other questions connected with its functioning";

Item 7 to exclude 3);

To add 4) with Item 13-1 of the following content:

"13-1) provides quality management of actions of the state external financial control (audit)";

Item 14 to state 5) in the following edition:

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