of June 25, 2014 No. 214
About separate measures for ensuring financial control of activities of subjects of managing of public sector of economy
According to part three of 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:
2. Add paragraph two of Item 3 of the Procedure for carrying out by the State financial inspectorate, its 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 25, 2006 No. 361 (The Official Bulletin of Ukraine, 2006, No. 13, the Art. 868, No. 49, Art. 3257; 2011, No. 71, the Art. 2684), after words of "safety of the state" words "(except those concerning which activities in established by the legislation procedure the state financial audit of separate economic activities is performed)".
3. The state financial inspection to carry out annually rotation of officials of state control bodies who are given authority on carrying out the state financial audit of separate economic activities.
Prime Minister of Ukraine
A. P. Yatsenyuk
Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 25, 2014 , No. 214
1. This Procedure determines the carrying out mechanism State financial inspection, its territorial authorities (further - monitoring body) the state financial audit of the separate economic activities performed by subjects of managing (further - operational audit).
2. In this Procedure the terms below are used in such value:
the statutory auditor - the official of monitoring body given authority on carrying out operational audit;
governing body - the subject of management of objects of state-owned property;
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 company, achievement of effective objectives and accomplishment of tasks by it, efficiency of use of resources, results of financial and economic activities, and also possibility of increase in efficiency, improvement of financial and production results of activities of object of operational audit.
3. The main objective of operational audit is assistance to providing with subjects of managing of legal and effective use of the public or utility funds and/or property, other assets of the state, correctness of conducting financial accounting and creation of the financial reporting.
4. Operational audit includes:
1) carrying out monitoring of economic activities of the subjects of managing connected with purchase of goods (services) which cost is equal or exceeds 100 thousand hryvnias, and also works which cost is equal or exceeds 1 million hryvnias.
Monitoring payment orders on carrying out bank calculations before their signing by the director for obligations current and previous periods, connected with purchase of goods (services) which cost is equal are also subject or exceeds 100 thousand hryvnias, and also works which cost is equal or exceeds 1 million hryvnias.
Payment orders for carrying out monitoring move to the statutory auditor in three working days prior to their signing by the director.
Economic activities and payment orders, subject to monitoring, specified in appendices 1 and 2 to this Procedure.
Payment orders, subject to monitoring, agree the statutory auditor.
In case of identification of signs which can testify to variation from the procedure for use of the public or utility funds and/or property established by the legislation the statutory auditor refuses approval of the payment order what he in writing notifies heads of monitoring body, governing body and company on;
2) development of the program which affirms the head of monitoring body and is represented for acquaintance to the head of the subject of managing;
3) conducting check of risk transactions regarding legality and efficiency of use of the public or utility funds and/or property, other assets of the state, correctness of conducting financial accounting, creation and accounts presentation;
4) preparation for representation to the director, governing body and in case of need Fund of state-owned property of offers on effective use of the public or utility funds and/or property, remedial action and violations revealed by results of monitoring of economic activities and/or check;
5) assessment of condition of elimination by the director of the shortcomings and violations revealed by results of monitoring of economic activities and/or check;
6) carrying out analysis of the annual financial reporting of the company;
7) assessment of condition of accounting of the offers made to the director within accounting year by results of monitoring of economic activities and/or check;
8) project development of the audit report containing the corresponding conclusions and offers;
9) discussion of the draft of the audit report with the director;
10) signings of the audit report and representation to his director.
5. It is represented to the statutory auditor the direction sample established by the Ministry of Finance on carrying out operational audit in which the period and terms of its carrying out are specified. The direction is signed by the head of the relevant monitoring body and sealed such body.
6. The statutory auditor shall show to the head of the subject of managing the direction for carrying out operational audit and undersign for the magazine of registration of checks (in case of its availability).
The director provides creation of proper conditions for carrying out operational audit by the statutory auditor and bears the personal responsibility for reliability, timeliness and completeness of submission of necessary information.
7. If during operational audit it is determined that acceptance of management decisions, implementation of economic activities can bring to inefficient or illegal use of the public or utility funds and/or property, violations or violation of requirements of the legislation, the statutory auditor in writing informs on it the head of sub housekeeping, the head of the relevant monitoring body and governing body on submission of relevant proposals.
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