of May 16, 1997 No. 17
Approve the following enclosed methodical instructions about procedure for carrying out audits and checks by the State financial inspectorate under the Government of the Kyrgyz Republic and its bodies on places:
- Methodical instructions about procedure for carrying out audits and checks of the companies and organizations of the industry (appendix No. 1);
- Methodical instructions about procedure for carrying out audits and checks of the companies and organizations of transport (appendix No. 2);
- Methodical instructions about procedure for carrying out audits and checks of the companies and organizations of trade, consumer cooperation and wholesale trade bases (appendix No. 3);
- Methodical instructions about procedure for carrying out audits and checks in construction complex (appendix No. 4);
- Methodical instructions about procedure for carrying out audits and checks of agricultural enterprises and organizations (appendix No. 5).
- Methodical instructions about procedure for carrying out audits and checks of organizations and organizations of education, science and culture (appendix No. 6).
- Methodical instructions about procedure for carrying out audits and checks of healthcare institutions and social security (appendix No. 7).
- Methodical instructions about procedure for carrying out audits of work of financial managements (departments) for oblgorraygosadministration and local self-government for creation and budget implementation (appendix No. 8).
- Methodical instructions about procedure for carrying out audits of work ayyl to akmot on creation and budget implementation (appendix No. 9).
To chiefs of the state financial inspectorates for areas, Bishkek to provide strict observance of these methodical instructions by workers of the device when carrying out audits and checks.
Appendix No. 1
to the Order of the State financial inspection under the Government of the Kyrgyz Republic of May 16, 1997 No. 17
(The companies and the organizations of the industry will hereinafter be referred to as further for brevity as the companies.)
1. The state financial inspection under the Government of the Kyrgyz Republic and its local authorities carry out audits and inspections of financial and economic activities of the companies based on the Regulations on the State financial inspection under the Government of the Kyrgyz Republic approved by the Order of the Government of the Kyrgyz Republic of October 8, 1996 No. 469, of the Instruction from procedure for carrying out audits and checks by bodies of the State financial inspectorate under the Government of the Kyrgyz Republic, these Methodical instructions.
2. When carrying out audits and checks of financial and economic activities of the companies the state revenue inspectors shall:
- to be guided strictly by the laws of the Kyrgyz Republic, decrees and orders of the President of the Kyrgyz Republic, Resolutions and orders of the Government of the Kyrgyz Republic and other regulations;
- to steadily observe interests of the state and to take measures to elimination of violations of the state, financial discipline, illegal and unproductive expenditure of money and material values, mismanagement, squanderings, plunders of public funds;
- be objective when carrying out audits and checks, to give methodical help to the inspected companies for further enhancement of the organization and conducting financial accounting and intraeconomic control.
3. The main objectives of audits and checks are comprehensive check of financial and economic activities of the companies, respect for the state discipline, correctness of expenditure and safety of money and material values, reliability of sales amounts of profit and the included costs in product cost, conditions of financial accounting and the reporting, studying of financial condition, identification of intraeconomic reserves for increase in profit.
4. Unplanned audits and financial and economic activities of the companies are performed by bodies of the States of wine financial inspectorate under the Government of the Kyrgyz Republic for tasks of Presidential Administration and Government of the Kyrgyz Republic and according to offers of law enforcement agencies.
5. Audits of financial and economic activities of the companies are carried out on the basis of the annual (quarter) plans approved by the director of the State financial inspectorate under the Government of the Kyrgyz Republic.
6. The structure of auditing groups is determined by heads of financial inspections taking into account amount of work and feature of the inspected company. The term of carrying out audit of the company, as a rule, 30 days which can be extended by heads of GFI in case of identification of the large amounts of shortages, wastes and plunders, and also at the request of law enforcement agencies.
7. Audit is carried out for the period activities of the inspected company, following that period which was obrevizovan in case of previous audits prior to the beginning of month in which this audit is carried out. If necessary audit is carried out for longer period.
8. Carrying out audit is preceded by thorough training by studying in financial, bank and other bodies of reporting and statistical data, materials of the previous audit and thematic checks. The arrived information characterizing work and financial condition of the inspected company and elimination of the violations revealed by the Previous audit.
On the basis of studying of the specified materials the program of audit providing the list of the main questions of audit on which it is necessary to concentrate attention, and also the period for which audit shall be carried out is developed. In the program sites of audit for specific workers are also distributed and date of completion of checks is established. The program of audit affirms the head of financial inspection or his deputy.
9. Before starting audit, the head of auditing group (state auditor) shows powers on carrying out audit to the head of the inspected company, acquaints it with audit tasks, represents members of auditing group.
The head of the inspected company acquaints participants of audit with ranking officers of the company, instructs in provision of the room auditing group, ensuring safety of auditing materials and appointment, in necessary cases, inventory-taking group.
The participants of audit determined according to the program immediately start audit of cash desks and the organization and carrying out inventory count of inventory items.
10. The head of auditing group (state auditor) gets acquainted on the place with production organization, working conditions and features of production, statement of safety of material values.
11. The head of auditing group (state auditor) informs financial, law enforcement agencies, staff of the company of the beginning of audit, uses their help for check of activities of the inspected company.
12. In case of audit of safety of public funds at the request of law enforcement agencies, the head of auditing group (state auditor) receives from them the specific task providing the list of the questions which are subject to check with indication of the period for which audit shall be carried out.
If necessary specialists (engineers, technologists, commodity researchers, etc.) for check of appropriate questions and making the conclusions, and in case of neglect of financial accounting on inspected object - calculating workers for accounting recovery are attracted.
13. When carrying out audits of financial and economic activities of the companies the following questions are checked:
- content of economic activities according to source documents for establishment of their legality, feasibility and reliability;
- entries in bookkeeping registers in comparison to source documents, data of accounting registers - with reporting indicators;
- the data of different documents relating to the interconnected economic activities, for example, comparison of the issued products this about quantity to documents on accrued payroll for development of these products, data on shipment (leave) of products - with omissions on its export from the territory of the company, etc.
- correctness of reflection in financial accounting and the reporting of indicators of profit, cost, actual costs on production and sales of products (works and services);
- observance of established procedure of conducting financial accounting of money and material values, and also justification of correspondence of accounts in accounting registers.
14. Verification of source documents and entries in accounting registers is made by continuous or selective method.
In case of continuous method the document and entries in bookkeeping registers are checked all. Cash and banking activities, settlings with advance holders and some other sites of activities of the inspected company specified in the program of audit are exposed to continuous check.
In case of selective method part of source documents in every month of the inspected period or for several months is checked about what it is specified in the act. If selective check establishes severe violations or abuses, then audit on this site of activities of the company is carried out by continuous method.
15. When checking legality and feasibility of the economic activities reflected in source documents, economic activity is considered legal if its content does not contradict the current legislation and regulations. Feasibility of economic activity is determined by its orientation on accomplishment of the tasks facing the inspected company in case of respecting the rule of law. In case of identification of illegal and inexpedient economic activities auditing establishes according to whose order they are performed, and also the size of caused material damage.
16. Reliability of financial and economic activities is established by formal and arithmetic verification of documents, and also by means of special acceptances of documentary and actual control.
In case of formal to check correctness of filling of all details of the document is established: availability of not stipulated corrections, erasures, dopisok the text and figures, authenticity of signatures official and responsible persons. In necessary cases the signature of the worker in this document is compared with its signature in other documents, and in case of doubts it is necessary to receive personal confirmation of the worker or to appoint graphological examination.
In case of arithmetic check correctness of calculations in documents, for example, correctness of the shown results in cash reports, in pay-sheets on salary payment, etc. is determined.
17. Reliability of the economic activities reflected in source documents if necessary can be established by conducting counter checks at the companies, in organizations and the organizations with which the inspected company has settlement.
In case of counter checks source documents and accounting data of the inspected company are compared to the relevant documents and data which are in those companies from which are received or to which money and material values are issued.
In need of conducting counter checks at the companies, in the organizations and the organizations located in other cities and areas the head of auditing group (state auditor) addresses on this matter to the relevant higher financial inspectorates which shall provide conducting counter checks and the direction of materials of these checks to the head of auditing group (state auditor) at the request of which checks are made.
18. When carrying out audits of financial and economic activities of the companies along with documentary check the following methods of the actual control for the purpose of establishment of the valid amount and quality of the performed works, and also the actual receipt or issue of the money and material values specified in documents are used:
- inspection on the place of shops, sites, warehouses for studying of production organization and work, protection of material values, condition of gating system, control of import and export of material values and finished goods etc. At the same time it is necessary to get acquainted with the procedure for reflection applied in the shop (site) in source documents and registers of production accounting of transactions on conversion of raw materials and materials according to routes of their movement in production. Data of this accounting (magazines of Quality Department, factory laboratory, etc.) are compared with records in financial accounting;
- carrying out partial (selective) or continuous inventory count of inventory items for establishment of their actual availability and compliance to accounting data. Inventory count is carried out according to the operating Basic provisions on inventory count;
- carrying out with participation of specialists of control measurement of construction, installation, repair and other works for establishment of reliability of reporting data on the executed amounts of these works;
- carrying out in necessary cases with participation of specialists of control starts of raw materials and materials in production, control analyses of raw materials, materials, semifinished products and finished products for establishment of the valid consumption of raw materials and materials, correctness of their write-off on production, completeness of receipt of finished goods, justification of regulations of material costs, regulations of exit of finished goods and rates of natural loss in case of storage and transportation of inventory items;
- check, if necessary, with participation of specialists of product quality, observance of specifications and technological modes, products compliance to state standards;
- observation and wide use when checking records and video filming TV, video equipments about actually committed economic activities, the prices for comparison of these data in accounting reports.
19. State auditors take measures to that responsible persons were present at inventory count of the values entrusted to them, control measurements of the performed works, control starts of raw materials and materials in production, sampling and is exemplary on research, and also in case of other similar actions directed to check of activities of responsible persons.
20. When carrying out audits and checks the state revenue inspectors have the right;
- check any documentation, the actual availability of money, currencies, securities and inventory items:
- to freely carry out with participation official and responsible persons survey of production, storage and all other facilities, to organize inventory counts, control measurements of the performed works, control starts of raw materials in production, to make sampling of raw materials and finished goods for laboratory researches of quality and compliance to standards, to seal cash desks, warehouses and other storage locations of money and material values;
- demand from heads, responsible persons and other employees of the checked companies and subjects of managing written explanations on the questions arising during audits and checks;
- withdraw originals of accounting and other documents in case of identification of counterfeits, forgeries and other abuses as the proof on criminal case, leaving the act of withdrawal and the copy or registers of the withdrawn documents in cases;
- attract through the relevant organizations to participation in audits and checks of specialists of financial bodies, and also other companies, organizations and organizations;
- request and receive from banks (treasuries) and other financial credit institutes of the certificate of condition of accounts of the companies, this about cash amounts of the money issued to the inspected company and use of budgetary funds and off-budget state funds;
- receive if necessary from other companies, organizations, and the organizations, irrespective of their departmental subordination and pattern of ownership, the reference on transactions and settlings with the inspected company:
- collect in indisputable procedure from the companies, about that number founded on non-state property the funds allocated from the budget or the extrabudgetary funds used not for purpose:
- report materials of audits and checks to law enforcement agencies, at the same time reporting on it on the head of the relevant financial inspectorate;
- accept in the course of audits and checks together with heads of the inspected companies necessary measures to elimination of the revealed violations of financial discipline, establishing order under the authority of financial accounting and expenditure of means and to instruct heads of the opened violations inspected the companies obligatory for them about elimination and compensation of damage at the expense of perpetrators.
21. The state revenue inspectors in case of accomplishment of the tasks assigned to them shall be guided by the current legislation, use the received data on accounts of the companies in banks (treasuries) only in office chains with observance of the trade secret established by the legislation, they bear disciplinary, administrative and criminal responsibility according to the current legislation for non-compliance or inadequate accomplishment of the obligations.
22. In case of audit it is necessary to check:
- compliance of reporting data on release and sales of products to accounting data and source documents:
- whether unreasonable misstatements and additions in the reporting, concealment of sales amounts and profit were allowed; in case of identification of such facts it is necessary to add tax payments on the hidden amount:
- observance of the operating accounting treatment for production costs and calculation of cost of finished goods;
- accounting accuracy of the data about actual cost of products (works, services), completeness and correctness of recognition of actual costs on production and realization;
- sales of products (works, services) to commercial structures out of limits of the Kyrgyz Republic whether there are corresponding licenses, permissions, the customs declaration, the facts of leave of products without advance payment, condition of settlement;
- the correctness of determination of prices for products which is especially received on barter basis, completeness of reference of the value added tax on these products;
- availability of agreements in case of leave of products, correctness of creation of agreements, availability in all of them necessary details: addresses of firms, guarantors, audit opinions about financial со^ standing, responsibility of the parties, procedure for presentation and recognitions of claims, etc.
- quality of products, loss from scrap, writedowns of goods and claims for delivery of low-quality products.
23. In case of audit of use and safety of production property of the company it is necessary to check:
- compliance of the actual availability of fixed assets to accounting data, by comparison of accounting data with data of the last inventory count which is carried out at the company. Besides, auditing carries out control selective inventory of fixed assets on certain sites:
- availability of not used equipment, transport, their high-quality condition, storage conditions;
- observance of the procedure for realization to individuals and non-state structures of vehicles (number aggregates) established by the Resolution of Board of the State property fund of the Kyrgyz Republic of 19.02.93 No. 96 and subsequent changes;
- whether separate objects of fixed assets are transferred to private use (the equipment and stock of cultural and community appointment, etc.);
- whether the accounting treatment for fixed assets provided by the Accounting regulation of fixed assets is observed;
- justification and correctness of registration of liquidation of fixed assets whether the materials received in case of liquidation of fixed assets are credited in the correct assessment:
- accounting of work of motor transport, expense of fuels and lubricants, execution of route sheets, commodity-transport delivery notes.
24. In case of audit of use of funds for compensation and awarding it is necessary to check:
- work regulation condition, availability technically reasonable performance standards, rates and standard rates of servicing;
- compliance of the actual amounts of completed work to the amounts of works accepted in calculations for salary payment. At the same time it is necessary to check whether there are no cases of addition of amounts of completed work, charge and salary payments to false, fictional persons and other illegal payments:
- observance of the sizes of salaries, rates and bonus payments to heads of the companies according to the signed contracts;
- correctness of awarding of leading employees. In case of identification of the facts of illegal payments of awards necessary measures to elimination of the available violations and compensation in accordance with the established procedure of damage caused to the state are taken:
- the organization and condition of accounting of settlings with workers and employees (time keeping of working hours, execution of settlement payment documents, etc.), observance of procedure for the accounting provided by methodical instructions for accounting of work and the salary in the industries.
25. In case of audit of use and safety of inventory items it is necessary to check:
- condition of warehouse economy and providing storage locations with weight, measuring devices, measuring container, storage conditions of raw materials and materials whether decrease in their quality and spoil, correctness of acceptance of raw materials and materials on quantitative and qualitative indexes is allowed at the same time;
- safety of inventory items:
- whether written agreements about financial responsibility are signed with workers to whom values are transferred whether actually received material values are completely credited, whether annual (next) leaves are granted to responsible persons with transfer of values to persons replacing them;
- observance of fire safety regulations, availability of the operating security and fire alarm;
- observance of accounting treatment for materials and the control of their use provided by basic provisions on material accounting at the companies;
- condition of work on regulation of consumption of raw materials, materials, fuel, the electric power, the taken measures for implementation of progressive consumption rates of raw materials and materials:
- correctness of write-off of raw materials and materials on production, compliance of existing rules to modern technological level and production organization. At the same time it is necessary to establish whether there are no cases when as a result of overestimate of consumption rates of raw materials and materials unaccounted surplus of material values, and also cases of their write-off in the overestimated sizes against the actual expenditure are formed;
- timeliness and correctness of carrying out inventory counts of inventory items, correctness of determination of results of inventory counts and their reflection in financial accounting, and also justification of write-off of shortages and losses of inventory items on rates of natural loss in case of their storage and transportation;
- reality of the remaining balance of inventory items which is registered on balance in transit. Whether operating control behind receipt of freights and behind the issued warrants for receipt of values is organized:
- whether safety and the correct accounting of precious metals, diamonds, products from them and alcohol in warehouses and in production according to relevant provisions are ensured;
- the operating control system behind export from the territory of the company of materials, fuel and finished goods whether control one-time checks of the values which are exported from the territory of the company practice, whether scheduled maintenance on identification and prevention of the reasons and conditions promoting formation of losses, plunders, shortages and spoil of material values is organized;
- condition of work of the commission on safety of state-owned property and to compensation of damage.
26. In case of audit of cash, settlement and credit operations it is necessary to check:
- safety of money and compliance of the actual availability of money to accounting data. Audit should be begun with inventory count of cash (currencies), securities and forms of the strict reporting which are in cash desk, providing at the same time suddenness of audit of cash desk:
- respect for cash discipline and other requirements provided by Procedure for conducting cash transactions and the decree of Committee of the Kyrgyz Republic on introduction of national currency of June 7, 1993 No. 9.
Observance of established procedure of accounting of issue of imprests, legality and feasibility of expenditure of means by advance holders. Whether requirements and the sizes of expenses on the official journeys established by the Orders of the Government of the Kyrgyz Republic of June 26, 1992 No. 300, of 21.07.93 No. 325, of 02.11.93 No. 531, of 28.04.94 No. 263, of 22.03.96 No. 125 are observed (depending on the checked period);
- reliability, legality and feasibility of the operations performed on settlement, current and to loan accounts in bank and also according to letters of credit and checks from the limited and not limited checkbooks;
- efficiency of use and timeliness of repayment of the credits of bank and budget advances;
- legality and reality of debt on settlings with suppliers, buyers, different debtors and creditors, and also by interdepartmental and intraeconomic calculations:
- condition of calculations for compensation of material damage, at the same time whether it is necessary to establish in complete measure the Regulations on financial responsibility of workers and employees for the damage caused to the company are applied in proper cases. It is also necessary to check justification of write-off of the losses formed owing to shortages, plunders and spoil of values;
- correctness of use of the allocated target state material and money resources.
27. In case of audit of production costs and product cost it is necessary to check:
- timeliness and quality of carrying out inventory counts of work in progress. At the same time it is necessary to establish whether are registered as a part of remaining balance of work in progress of costs by the cancelled orders, losses from the hidden scrap and incomplete backlogs;
- the correctness of determination of staple prices, materials and services referred in structure of costs of production and the address;
- correctness of inclusion in structure of product cost (works, services) of the made costs in production and sales of products. At the same time it is necessary to check structure of costs according to "Regulations on structure of the costs on production and sales of products included in product cost", the approved Order of the Government of the Kyrgyz Republic of January 11, 1993 in No. 11:
- correctness of determination and reference on cost of sales (works, services) of the sizes of variations:
- accuracy of the data of accounting and the reporting on actual cost of products, reality of the deferred expenses which are registered on balance, reserves of the forthcoming expenses and payments;
- the reasons of non-productive costs and losses, the taken measures to their reducing;
- observance of the accounting treatment for production costs and calculation of product cost provided by basic provisions on planning, accounting and calculation of product cost.
28. In case of audit of correctness of education and use of profit, funds, reserves and financial condition it is necessary to check;
- accuracy of the data of accounting and the reporting on financial results from sales of products (works, services), other realization and non-operating transactions;
- correctness of education and expenditure of funds and reserves:
- correctness of expenditure of means of target financing and target receipts;
- current assets and their safety:
- timeliness and sources of completion of lack of own current assets.
29. In case of audit of condition of financial accounting, the reporting and intraeconomic control it is necessary to check: implementation of actions for enhancement of the organization of primary accounting; the approved schedule of submission of reports by responsible persons and its actual accomplishment: implementation of progressive forms and accounting methods, financial accounting computerization: accuracy of the data of accounting and reporting; the organization of preliminary and current intraeconomic control, observance of requirements of the operating "Regulations on financial accounting and the reporting in the Kyrgyz Republic" approved by the Order of the Government of 02.09.92 No. 432, observance of regulations on documents and records in financial accounting.
30. For generalization of results of audit of activities of the company the statement in which the shortcomings of work revealed by audit and violations of the state discipline are reflected is drawn up.
The act of audit is signed by the head of auditing group (state auditor), the head and the chief accountant of the inspected company, and in necessary cases the head and the chief accountant who were earlier working in the inspected company to whose period of work the revealed violations belong.
31. In the presence of objections or notes under the act of audit the head and the chief accountant do about it clause before the signature and no later than three days from the date of signing of the act furnish written explanations. Under the act also explanations of other officials of the inspected company directly guilty of the violations established by audit are furnished. Correctness of the facts stated in explanations shall be checked by auditing and the written conclusion is drawn on them.
One copy of the act of audit is handed to the head of the inspected company.
32. In case of identification during audit of the facts of assumption of shortages, plunders and abuses for acceptance of urgent measures to elimination of violations and accountability of persons guilty of abuses, the separate intermediate statement is drawn up and necessary explanations will be required from official or responsible persons.
Intermediate statements are drawn up also by results of audits of cash desk, shops, sites, inventory counts of inventory items and production property, control measurement and quality check of the performed installation and construction works, etc. Intermediate acts are attached to the main act of audit and signed by members of auditing group who participated in audit of this site of activities of the inspected company and the officials who are responsible for this site of work or the responsible persons which are responsible for safety of money and material values. One copy of the intermediate act is handed to the official (materially responsible) person of the inspected company who signed the act.
The facts stated in intermediate acts join in the main (general) act of audit.
33. Results of audit are stated in the act on the basis of the checked data and the facts following from the available in the inspected company of documents and materials, results of the carried-out counter inspections, checks of the actual making of transactions, results of weighing and measurement of raw materials and materials, the carried-out control measurements of the performed works, control starts of raw materials and materials in production, control analyses of raw materials, materials and finished goods, results of quality check of products, observance of specifications and the technological modes of production, products compliance to state standards, other data following from the conclusions of special examinations.
34. In statement of the act of audit objectivity, clarity, description accuracy the elicited facts and data, laconicism shall be observed.
On each fact reflected in the act its content shall be accurately stated, with reference to the relevant documents and materials and with indication of violations of the separate laws or other regulations.
The elicited facts of uniform mass violations, for example, by results of verification of expense reports of advance holders, etc., are grouped in the sheets attached to the act of audit, and only total and content of these violations are given in the act, with reference to the corresponding appendix. In these cases in the list (sheet) of violations attached to the act of audit are specified:
- the checked period, date and document number, the name of the broken legislative provision (Article, Item), violation content, surname, initials and position of the perpetrator, the amount of damage. The sheet is signed by the auditing and chief accountant of the inspected company.
Inclusion in the act of different audit of the conclusions, offers and data which are not supported by the documents is not allowed, also inclusion in the act of data from evidences and references to indications official and responsible persons, this by them to investigating bodies is not allowed.
The act of audit shall not contain qualification, assessment of actions separate official and responsible persons, in particular, "plundered money", "appropriated state-owned property", "allowed antistate practice", etc.
35. Are provided in the act of audit:
- general data on accomplishment by the inspected company of the generalizing indicators:
- the elicited facts of violations of the laws of the Kyrgyz Republic, presidential decrees, Orders of the Government of the Kyrgyz Republic and other regulations;
- facts of the wrong expenditure of means and other violations of financial discipline;
- facts of the wrong conducting financial accounting and creation of the reporting:
- the elicited facts of mismanagement, shortages and plunders of money and material values;
- the sizes of the caused material damage and other consequences of the allowed violations with indication of surnames and positions of persons because of which they were allowed;
- the additional opportunities and reserves of increase opened in case of audit arrived, cost reductions to production, liquidations of losses and non-productive costs, understating of taxable indicators and tax payments.
36. The act of audit should not be encumbered with the description of structure of the inspected company, and also the planned and reporting data which are available in periodic and annual accounts.
37. In case of creation of the act of audit of financial and economic activities of the companies the following sequence of statement of results of audit is recommended:
- introductory part (the name and subordination of the inspected company, structure of auditing group based on what document audit for what period, surnames and initials of heads of the inspected company and time of their work, what sites of activities of the company are subjected to continuous check and what selective, etc. is carried out);
- production and sales of products;
- use and safety of fixed assets:
- use of manpower and salary funds;
- use and safety of material values:
- cash, settlement and credit operations:
- production costs and product cost:
- profit, funds, reserves and financial condition;
- capital investments;
- condition of financial accounting, reporting and intraeconomic control.
38. Materials of each audit are accepted from the head of auditing group (state auditor) in the State financial inspection by chiefs of departments or their deputies, are implemented by them, and then are transferred to organizational and control departments of financial inspections or to the chief state auditor on orgkontrolny work.
The head of auditing group (state auditor) upon termination of audit constitutes and signs "The reference on results of audit". About acceptance of auditing materials the mark in the Reference "Materials becomes checked", date is specified and the signature of the official who adopted the act of audit is appended.
39. Results of audit are made public and told staff of the company. The head of auditing group (state auditor) during audit takes measures to elimination of the revealed shortcomings and compensation of the caused damage.
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