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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 12, 2018 No. 740

About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of investment projects

(as amended on 13-11-2023)

The Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of investment projects which is applied.

2. The subitem 4 of item 4 of the Regulations on the Public auditing service of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of February 3, 2016 No. 43 (Official Bulletin of Ukraine, 2016, No. 12, Art. 506), to add with the paragraph of such content:

"implementation of investment projects;".

Prime Minister of Ukraine 
V. Groysman

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 12, 2018, No. 740

Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of investment projects

1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - body of Gosauditsluzhby) the state financial audit of investment projects.

2. The state financial audit of investment projects (further - audit) - the type of the state financial audit directed to carrying out the analysis and check of legality and efficiency of implementation of investment projects by objects of audit which execution is performed on the basis of the state and local investment, the state support, provision of the state and/or local guarantees and condition of achievement of productive indicators, management and use of investments (means).

3. In this Procedure terms are used in such value:

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