Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since  June 26, 2018 according to Item 1 of the Order of the Ministry of Finance of Ukraine of  April 27, 2018 No. 457

Registered by

Ministry of Justice of Ukraine

July 16, 2014

No. 826/25603

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 26, 2014 No. 728

About approval of the Technique of carrying out by the State financial inspectorate of Ukraine, its territorial authorities of the state financial audit of activities of subjects of managing

According to Item 12 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, I ORDER:

1. Approve the Technique of carrying out by the State financial inspectorate of Ukraine, its territorial authorities of the state financial audit of activities of subjects of managing which are applied.

2. Recognize invalid orders of the Head control and auditing department of Ukraine:

of August 4, 2008 No. 300 "About approval of the Technique of carrying out the state financial audit of activities of subjects of managing by bodies of the public control and auditing service", registered in the Ministry of Justice of Ukraine on October 27, 2008 on No. 1037/15728;

of January 30, 2009 No. 17 "About modification of the Technique of carrying out the state financial audit of activities of subjects of managing by bodies of the public control and auditing service", registered in the Ministry of Justice of Ukraine on February 18, 2009 for No. 153/16169.

3. To department of the Government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.) together with Department of the state financial audit of the budget programs and activities of subjects of managing of public sector of economy of the State financial inspection of Ukraine (Maksimenko V. A.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State financial inspection of Ukraine Gordiyenko M. G.

Minister

A. Shlapak

 

Approved by the Order of the Ministry of Finance of Ukraine of June 26, 2014 No. 728

Technique of carrying out by the State financial inspectorate of Ukraine, its territorial authorities of the state financial audit of activities of subjects of managing

I. General provisions

1.1. This Technique is applied to the organization and carrying out by the State financial inspectorate Ukraine and its territorial authorities (further - body of State financial inspectorate) the state financial audit of activities of subjects of managing.

Action of this Technique does not extend to budgetary institutions.

1.2. In this Technique terms are used in the following values:

the analysis - complex studying of financial condition of object of audit and effective management of assets for the purpose of assessment of the achieved results, is carried out by means of methods of the financial and economic analysis according to accounting data, the financial, tax and statistical reporting, the reporting on accomplishment of the financial plan, etc.;

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