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The document ceased to be valid since  August 9, 2015 according to the Law of Ukraine of July 2, 2015 No. 576-VIII


of July 11, 1996 No. 315/96-BP

About Audit Chamber

(as amended on 07-04-2015)

This Law according to the Constitution of Ukraine determines the legal basis of activities of Audit Chamber, its status, functions, powers and procedure for their implementation.

Chapter I. General provisions

Article 1. Status of Audit Chamber

The Audit Chamber is permanent body of control which is formed by the Verkhovna Rada of Ukraine, is subordinated and accountable to it. The Audit Chamber performs the activities independently, irrespective of any other bodies of the state.

The Audit Chamber is legal entity, has the seal with the name and the image of the State Emblem of Ukraine. The location of Audit Chamber is the city of Kiev.

Article 2. Tasks of Audit Chamber

Tasks of Audit Chamber are:

control of receipt of funds in the Government budget of Ukraine;

organization and control of timely execution of account part of the Government budget of Ukraine, expenditure of budgetary funds, including means of the nation-wide trust funds, for amounts, structure and their purpose;

control of education and repayment of internal and external debt of Ukraine, determination of efficiency and feasibility of expenses of public funds, currency and credit and financial resources;

control of financing of nation-wide programs of economic, scientific and technical, social and national and cultural development, environmental protection;

control of respecting the rule of law regarding provision by Ukraine of loans and the economic help to foreign states, the international organizations provided in the Government budget of Ukraine;

control of legality and timeliness of movement of means of the Government budget of Ukraine and means of off-budget funds in organizations of the National Bank of Ukraine and authorized banks;

the analysis of the established variations from indicators of the Government budget of Ukraine and preparation of offers on their elimination, and also about enhancement of the budget process in general;

regular informing the Verkhovna Rada of Ukraine, its committees on course of execution of the Government budget of Ukraine and condition of repayment of internal and external debt of Ukraine, on results of implementation of other control functions;

accomplishment of other tasks provided for Audit Chamber by the current legislation of Ukraine.

Article 3. Principles of control

The Audit Chamber exercises control on the basis of legality, planned character, objectivity, independence and publicity.

Article 4. Law coverage

Operation of this Law extends to the relations arising in connection with control functions of Audit Chamber.

Article 5. Legislation on Audit Chamber

The legal basis of the organization and activities of Audit Chamber is determined by the Constitution of Ukraine, this Law, other acts of the legislation of Ukraine which are not contradicting regulations of this Law.

Chapter II. Functions and powers of Audit Chamber

Article 6. Functions of Audit Chamber

Audit Chamber according to tasks, the stipulated in Article 2 presents of the Law:

1) exercises control of execution of the laws of Ukraine and the resolutions accepted by the Verkhovna Rada of Ukraine, execution of the State Budget of Ukraine, financing of nation-wide programs in the part concerning use of means of the Government budget of Ukraine;

2) exercises at the request of the Verkhovna Rada of Ukraine control of execution of the State Budget of Ukraine on quarterly income distribution and expenses according to indicators of this budget, including expenses on servicing of internal and external debt of Ukraine, expenditure of means of the trust funds;


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