of February 3, 2016 No. 43
About approval of the Regulations on the Public auditing service of Ukraine
Cabinet of Ministers of Ukraine decides:
Approve Regulations on the Public auditing service of Ukraine which are applied.
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 3, 2016 No. 43
1. The public auditing service of Ukraine (Gosauditsluzhba) is the central executive body which activities go and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and which realizes state policy in the sphere of the state financial control.
2. The Gosauditsluzhba in the activities is guided by the Constitution and the laws of Ukraine, presidential decrees of Ukraine and resolutions of the Verkhovna Rada of Ukraine adopted according to the Constitution and the laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other acts of the legislation.
3. The main objectives of Gosauditsluzhby are:
1) realization of state policy in the sphere of the state financial control;
2) it is excluded;
2-1) submitting for examination of the Minister of Finance of offers on ensuring forming of state policy in the sphere of the state financial control;
3) implementation of the state control directed to assessment of effective, legal, target, productive use and preserving the state financial resources, non-current and other assets, achievements of economy of budgetary funds;
4) provision in the cases of administrative services provided by the law.
1) generalizes practice of application of the legislation on the questions which are within its competence develops suggestions for improvement of legal acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, regulatory legal acts of the ministries and in accordance with the established procedure represents them to the Minister of Finance;
2) exercises control in:
the ministries, other executive bodies, the state funds, funds of obligatory national social insurance, budgetary institutions, subjects of managing of public sector of economy, and also at the companies, in organizations and the organizations which receive (received in the checked period) means from budgets of all levels, the state funds and funds of obligatory national social insurance or use (used in the checked period) the state-owned or municipal property (further - under control organizations);
business entities, irrespective of pattern of ownership which are not carried by the legislation to under control organizations, according to the judgment made in criminal proceedings;
3) is realized by the state financial control of implementation:
state financial audit;
monitoring of purchases;
the paragraph of the sixth is excluded;
target, effective use and preserving the state financial resources, non-current and other assets;
achievement of economy of budgetary funds and effectiveness in activities of managers of budgetary funds;
target use and timely return of the credits (loans) obtained under the state (local) guarantees;
reliability of determination of need for budgetary funds in case of creation of planned budget targets and compliance of the budgetary funds undertaken by managers of the budget obligations to the corresponding budgetary appropriations, the passport of the budget program (in case of application of program and target method in the budget process);
compliance of the budgetary funds undertaken by managers of long-term obligations on power service to the power service purchase conditions approved in accordance with the established procedure;
compliance with law at all stages of the budget process rather state and local budgets;
conducting financial accounting, and also creation of financial and budget reports, passports of the budget programs and reports on their accomplishment (in case of application of program and target method in the budget process), estimates and other documents applied in the course of budget implementation;
condition and reliability of financial accounting and financial reporting;
accomplishment of functions on management of objects of state-owned property;
condition of internal control and internal audit at managers of budgetary funds, condition of internal control in other under control organizations;
elimination of the revealed shortcomings and violations;
implementation of investment projects;
legal and effective use of public means and other assets for use (implementation) of information technologies (systems, processes, resources);
legality and legitimacy of expenses of beneficiaries (partners) within accomplishment of joint operational programs of frontier and cross-border cooperation;
5) carries out assessment of management of budgetary funds, achievements of their economy, condition of financial and economic activity, efficiency and effectiveness in activities of under control organizations;
6) carries out assessment of reliability of the financial reporting of under control organizations;
7) promotes ensuring legal and effective use of the public and municipal funds and/or property, other assets of the state, correctness of conducting financial accounting and creation of the financial reporting by the subjects of managing of public sector of economy determined in accordance with the established procedure;
7-1) based on information analysis results concerning use of the state resources plans actions of the state financial control of high-risk transactions;
8) accepts within the powers provided by the law, measures for elimination of the revealed shortcomings and prevention further namely:
carries out the analysis of respect for financial and budget discipline, establishes the reasons and conditions which led to shortcomings and violations prepares recommendations and offers on their elimination and the prevention further;
submits the specified recommendations and proposals to the Cabinet of Ministers of Ukraine, the ministries, other central executive bodies, other state bodies, local government bodies and heads of under control organizations;
exercises control of condition of accounting and implementation of the provided recommendations and offers;
9) takes in accordance with the established procedure measures for elimination of the violations of the law revealed when implementing the state control and accountability of perpetrators, namely:
demands from heads and other persons of the companies, organizations and the organizations who are controlled elimination of the revealed violations of the law; exercises control over the implementation of such requirements;
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