RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 26, 2006 No. 1028

About approval of the Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives

According to article 10 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:

Approve the Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 26, 2006, No. 1028

Procedure for sealing by the Public auditing service, its interregional territorial authorities of cash desks, cash rooms, warehouses and archives

1. This Procedure determines the procedure of implementation by Gosauditsluzhboy, its territorial authorities (further - monitoring body) sealing of cash desks, cash rooms, warehouses and archives in organizations where audit is carried out (further - under control organization).

2. Sealing of cash desks, cash rooms, warehouses and archives (further - sealing) is performed in case of refusal the head of under control organization to fulfill the written requirement of the official of monitoring body who carries out audit (further - the official), to carry out inventory count of fixed assets, inventory items, means and calculations (further inventory count). In this case the official instantly draws up the statement of refusal in carrying out inventory count and in writing informs on it the head of monitoring body (his deputy) who makes the decision on need of appeal to the court for ensuring carrying out inventory count.

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