ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, NATIONAL ANTI-CORRUPTION BUREAU OF UKRAINE

of October 7, 2021 No. 545/145

About approval of the Order of interaction between the Public auditing service of Ukraine and National anti-corruption bureau of Ukraine concerning carrying out, results of realization of some actions of the state financial control and involvement of the specialist

According to the Criminal Procedure Code of Ukraine, article 14 of the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine", to article 19-2 of the Law of Ukraine "About National anti-corruption bureau of Ukraine", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, and for the purpose of ensuring organizational interaction between the Public auditing service of Ukraine and National anti-corruption bureaus of Ukraine we ORDER:

1. Approve the Order of interaction between the Public auditing service of Ukraine and National anti-corruption bureau of Ukraine concerning carrying out, results of realization of some actions of the state financial control and involvement of the specialist which is applied.

2. To provide to department of ensuring coordination and monitoring work of the Ministry of Finance of Ukraine in accordance with the established procedure:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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

4. To impose control of execution of this order on the Chairman of the Public auditing service of Ukraine Gennady Plis and the Director of National anti-corruption bureau of Ukraine Artem Sytnik.

 

It is approved: Vice-chairman of the Public auditing service of Ukraine

A. Shkuropat

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Representative of the Verkhovna Rada of Ukraine for human rights

L. Denisova

Approved by the Order of the Ministry of Finance of Ukraine, National anti-corruption bureau of Ukraine of October 7, 2021, No. 545/145

Order of interaction between the Public auditing service of Ukraine and National anti-corruption bureau of Ukraine concerning carrying out, results of realization of some actions of the state financial control and involvement of the specialist

I. General provisions

1. This Procedure is aimed at providing effective interaction between Gosauditsluzhboy, its interregional territorial authorities (further - body of the state financial control) and National anti-corruption bureau of Ukraine (further - National bureau) concerning consideration of appeals of National bureau, appointment and carrying out audits on them, transfers to National bureaus of materials of audits, checks of purchases of the return informing on results of consideration of the transferred materials, involvement of the specialist of body of the state financial control, other questions arising during execution of body of the state financial control and National bureau of the tasks assigned to them.

2. Terms in this Procedure are used in such values:

addresses - the letters of National bureau, division of detectives of National bureau or the detective of National bureau (further - the subject of the address) about carrying out planned, unplanned exit audit, transfer of materials of audits, involvement of the specialist sent to body of the state financial control;

heads of National bureau - the Director of National bureau, his first deputy, the deputy.

Other terms in this procedure are used in the values given in the Criminal Procedure Code of Ukraine, the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities approved by the resolution of the Cabinet of Ministers of Ukraine of April 20, 2006 No. 550 (further - the Procedure for inspection), the Procedure for conducting checks of purchases by the Public auditing service, its interregional territorial authorities approved by the resolution of the Cabinet of Ministers of Ukraine of August 1, 2013 No. 631.

3. Materials of audit, the address, the acts, the conclusions of the specialist and other documents specified in this Procedure and created in electronic form go, transferred, acquired, stored, processed, used, destroyed according to the Law of Ukraine "About electronic documents and electronic document management" and signed by the qualified digital signature according to the Law of Ukraine "About electronic confidential services".

II. Procedure for appointment and preparation for carrying out audit according to the address

1. The body of the state financial control carries out planned and unplanned exit audits according to the address according to the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine" (further - the Law) and to the Procedure for inspection.

2. The appeal is sent to body of the state financial control or its separate division which powers extend to object of control according to administrative-territorial jurisdiction.

3. The address about carrying out planned, unplanned exit audit is constituted taking into account requirements of Item 28 of the Procedure for inspection, the Standard instruction for documentation of management information electronically and the organizations of work with electronic documents in clerical work, electronic interdepartmental exchange and the Standard instruction on clerical work in the ministries, others central and the local executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of January 17, 2018 No. 55.

The name of object is specified according to data of the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming.

4. Addresses about carrying out planned, unplanned exit audit are considered by the head of body of the state financial control or its deputy according to distribution of obligations which by results of consideration according to Items 5 - 10 these Sections is accepted by one of the following decisions:

carry out unplanned exit audit;

address National bureau for refining of the address if it does not contain information, stipulated in Item 28 Procedures for inspection;

include carrying out planned exit audit in the plan of holding actions of the state financial control for the current year or planning period;

perform the questions specified in the address during audit which is planned or it is made for date of consideration of such address;

refuse carrying out audit (in the presence of the bases, stipulated by the legislation);

The body of the state financial control notifies the subject of the address on the made decision with reasons for its acceptance.

5. Unplanned exit audit on object of control according to the address is carried out in case of provision by the subject of the address:

for audit of business entities, irrespective of pattern of ownership which are not carried by the legislation to under control organizations - the judgments about permission to carrying out unplanned exit audit in which information determined in Item 2 parts fourteen of article 11 of the Law is specified.

for audit of under control organization - information on the facts testimonial of violation of the laws by under control organization, and the judgment about permission to carrying out unplanned exit audit in which information determined in Item 2 parts fourteen of article 11 of the Law is specified.

6. The subject of the address in case of receipt of the judgment about permission to carrying out unplanned exit audit not later than five working days before start date of the audit specified in this decision presents him to body of the state financial control of appropriate level.

7. The subject of the address within ten working days from the date of emergence of the basis for carrying out audit in writing approves with body of the state financial control start date of audit, the period and the list of the questions which are subject to check and the program of audit.

8. The address which does not conform to the requirements determined in Items 3, 5 these Sections and/or if in it and the enclosed documents the questions which are not within the competence of body of the state financial control are raised, is subject to refining by the subject of the address within three working days.

9. The body of the state financial control reports to the subject of the address about possibility of inclusion of audit in under control organization in the plan of holding actions of the state financial control for the next planning periods according to paragraph one Item 28 of the Procedure for inspection and the Procedure for planning of actions of the state financial control by bodies of the state financial control approved by the resolution of the Cabinet of Ministers of Ukraine of August 08, 2001 No. 955 provided that such under control organization was not inspected by body of the state financial control in planned procedure within the current calendar year.

Audits according to such addresses can join in the plan of holding actions of the state financial control of body of the state financial control according to the procedure of priority of their receipt and depending on importance of the brought-up questions.

10. The body of the state financial control refuses carrying out audit in the presence of at least one of the following bases:

in the address the questions which were checked by body of the state financial control during earlier carried out audit are raised. In that case the subject of the address is informed on details of the cover letter to which the corresponding materials of audit are transferred to the initiator of audit, and the decision accepted by the last by results of consideration of these materials;

the judgment about permission to carrying out unplanned exit audit is provided to body of the state financial control with violation of the term determined by Item 6 of this Section;

the judgment about permission to carrying out unplanned exit audit does not contain information determined in Item 2 parts fourteen of article 11 of the Law;

in the address and documents attached to it carrying out unplanned exit audit of under control organization that quarter in which the body of the state financial control already carried out unplanned exit audit of this under control organization according to article 11 of the Law is initiated;

in the address and documents attached to it carrying out planned exit audit of under control organization that calendar year in which the body of the state financial control already carried out planned exit audit of this under control organization according to article 11 of the Law is initiated;

in the address carrying out planned exit audits at business entities, irrespective of pattern of ownership which are not carried by the legislation to under control organizations is initiated.

III. Organization of carrying out audit for the address

1. According to the appeal to body of the state financial control carries out audit by way of the documentary and actual checks determined by Item 16 of the Procedure for inspection.

The body of the state financial control does not carry out audits concerning compliance with law which check of observance is referred to competence of other public authorities.

2. The staff of National bureau has no right to oblige officials of body of the state financial control to make other auditing actions, to interfere with carrying out audit, to demand from them provision of information on results of audits by the method contradicting requirements of the legislation, to make other actions which are not provided by regulatory legal acts, to influence decision making by officials of body of the state financial control.

Within the assistance determined by article 14 of the Law, the subject of the address has the right to receive from officials of body of the state financial control who carry out audit according to the address, information on organizational matters of its carrying out.

3. In case of not admission of officials of body of the state financial control to carrying out audit, counter reconciliation, failure to provide documents, necessary for check, information, preventing in any other way in their carrying out, lack of object of control or counter reconciliation on the location the body of the state financial control instantly notifies on it the subject of the address by the direction of the letter with indication of such facts, and also phone of the employee determined by the contact person during assistance to officials of body of the state financial control in accomplishment of their obligations.

4. The body of the state financial control carries out planned exit audits according to originals of documents of object of control on its location according to article 11 of the Law and the Procedure for inspection.

The copies of documents of object of control certified properly which concern its activities and provided to National bureaus are considered by officials of body of the state financial control within powers during audits.

5. Documentation of results of audit and determination of the size of material damage (losses) is performed according to the legislation.

6. In case of impossibility of determination of the size of material damage (losses) the body of the state financial control informs on it National bureau for providing the organization of carrying out expert evaluation or making of other actions (if implementation of such actions goes beyond competence of body of the state financial control) without which determination of such size is impossible. If implementation of such actions is not provided to National bureaus, about it it is specified in the act of audit with indication of impossibility of determination of the size of material damage (losses).

7. In case of identification of violations when carrying out audit, check of purchases the body of the state financial control realizes materials of audit, check of purchases in terms according to the Procedure for inspection.

IV. Mutual informing

1. The division of National bureau of appropriate level till November 1, on February 1, on May 1 and on August 1 every year sends (in the presence) to body of the state financial control of appropriate level and administrative-territorial jurisdiction of the offer on inclusion in drafts of plans of holding actions of the state financial control and information, stipulated in Item 3 Sections II of this Procedure.

The head of National bureau, its body of pre-judicial investigation in case of the solution of question of need of carrying out the state financial control of audit by body, under condition if circumstances allow to avoid carrying out unplanned exit audit, addresses to body of the state financial control with the offer to include the questions which are within the competence of body of the state financial control in the program of planned exit audit.

2. The body of the state financial control prior to carrying out planned exit audit by the letter informs National bureau for the purpose of obtaining from it the additional information concerning object of control and confirmation of information provided in the appeal of division of National bureau, phone number, position and surname, name, middle name (in the presence) of his worker who will be responsible for assistance to officials of body of the state financial control performed by their obligations.

3. The official of body of the state financial control determined by paragraph one of item 4 of the Section II of this Procedure, and the head of National bureau determine structural divisions or the workers responsible for the solution of the operational issues of interaction which are not requiring permission at their level.

4. After carrying out audit according to the address audit materials no later than ten working days from the date of registration of the act of audit, and in case of receipt of objections (notes) to it - no later than three working days after provision of the conclusions on such objections (notes), are transferred to National bureau.

5. The body of the state financial control within ten working days after registration of the act of audit, check of purchases, and in case of receipt of objections (notes) to it - within three working days after provision of the conclusions on such objections (notes), sends National bureau the cover letter which transfers materials of audit, check of purchases and card notification in which the National bureau shall specify the decision made by it by results of consideration of these materials (appendix 1).

6. During transfer of materials of audits, check of purchases in the cover letter in National bureau it is specified:

full name of object of control and its governing body;

when who, on what basis and for what period carried out audit;

established facts of the main violations of the law (structural unit, regulatory legal act type, his author (it is not specified for the laws), date, number, full name), the size of material damage (losses) and official (office) persons, as a result of actions or failure to act of which are allowed violations of the law, and material damage (losses) is caused;

the measures for elimination of violations of the law and compensation of material damage (losses) accepted by body of the state financial control and management of object of control.

7. Materials of audits, checks of purchases which are transferred to National bureau shall contain the following documents:

copy of the act of audit with copies of the appendices (certified properly) on which there are references in it and which certify the violation fact;

objections (note) of object of control to the act of audit and conclusions of body to them the state financial control;

the list of documents with indication of their details enclosed the cover letter.

8. Materials of audit, check of purchases which are transferred to National bureau are created in case. If case is drawn up in paper form and exceeds 250 sheets, then it is divided into volumes which on amount shall not exceed 250 sheets everyone. Numbering of sheets is performed within each case separately. To materials of audit, check of purchases the general inventory and the inventory of each case separately are constituted. In the inventory it is specified: sequence number, number, date, name of the document (summary), numbers of sheets, and also total quantity of materials and sheets in figures and copy-book. The inventory signs the official of body of the state financial control with indication of date of its creation. Numbering of sheets of the inventory is performed separately.

9. In case of receipt of the address about transfer of materials of audits, checks of purchases which were carried out according to the appeal of other law enforcement agency or to it were transferred according to the legislation, the body of the state financial control applies the letter to such law enforcement agency for permission to disclosure of data of pre-judicial investigation.

If the law enforcement agency specified in paragraph one of this Item warned about obligation not to disclose the data of pre-judicial investigation or did not give the answer during the term specified in the letter of body of the state financial control, the body of the state financial control reports to National bureau the name of law enforcement agency to which the audit materials specified in paragraph one of this Item, and details of the cover letter to them were transferred.

10. The letter of body of the state financial control on transfer of materials of audit which was included in the plan of holding actions of the state financial control for the address checks of purchases are considered by National bureau according to the procedure, established by the Criminal Procedure Code of Ukraine concerning consideration of the message on committed criminal offense.

11. The national bureau on the materials of audit, check of purchases received from body of the state financial control or sent it by other law enforcement agency performs their consideration and accepts in terms and according to the procedure, determined by the legislation, the proceeding decision.

Information on the made decision by results of consideration of the transferred materials of audit, check of purchases, together with permission to disclosure of the data of pre-judicial investigation which became known to the official of body of the state financial control as a result of carrying out planned, unplanned exit audit or the warning of obligation not to disclose such data the National bureau sends to the body of the state financial control which was carrying out audit within ten working days from the date of adoption of such decision. Information goes in the form of card notification (appendix 1).

The national bureau independently makes card notification and sends in case of transfer to it materials of audit, check of purchases from other law enforcement agency without such card notification.

In case of lack of the bases for adoption of the relevant decision the National bureau returns materials of audit, check of purchases to body of the state financial control within ten working days from the moment of their receipt. Materials of audit, the checks of purchases sent to National bureau in electronic form do not return.

12. The body of the state financial control has the right to notify the head of National bureau of the highest level on not reaction cases (untimely response) of National bureau to the appeal of body of the state financial control, and also on not sending cases (the untimely direction) to body of the state financial control of information of rather made decisions by results of consideration of the materials of audits transferred to them.

13. In case of appeal by object of control judicially of results of audit which was carried out according to the address the body of the state financial control within five working days after receipt of the court order about opening of production on administrative case sends the copy of such resolution with appendices to National bureau.

V. Reconciliations of results of consideration of materials of audits, checks of purchases

1. The body of the state financial control at least carries out once a quarter (to the tenth following reporting) with National bureau of reconciliation of results of consideration of the materials of audits transferred to them, checks of purchases about which in bodies of the state financial control there is no information on delivery to person of the notification on suspicion of making of criminal offense or closing of criminal proceedings. For this purpose the body of the state financial control constitutes the draft of the reconciliation statement (appendix 2) and goes to National bureau.

On materials of audits, checks of the purchases which are carried out for ensuring investigation during the begun criminal proceedings reconciliations are not carried out.

2. The reconciliation statement completed with National bureau and signed by the responsible division manager of National bureau within ten working days from the date of receipt of the draft of the reconciliation statement returns to body of the state financial control. The national bureau specifies in the reconciliation statement about the proceeding decision made by it at the time of filling of the reconciliation statement.

If within ten working days the National bureau did not return to body of the state financial control the completed and signed reconciliation statement, body of the state financial control has the right to notify on it the head of National bureau of the highest level for the purpose of acceptance of adequate measures for immediate return of the reconciliation statement and the prevention of such cases further.

3. In process of informing by National bureau on the made decisions on materials of audits, checks of purchases, reflected by body of the state financial control, the body of the state financial control does the corresponding marks in accounting of the materials of audits considered by National bureau, checks of purchases.

VI. Involvement of body of the state financial control by National bureau of the official as specialist

1. The official of body of the state financial control can be involved in criminal proceedings by National bureau as the specialist, on the questions relating to job responsibilities of the official (further - the specialist). The rights and obligations of the specialist are determined by the Criminal Procedure Code of Ukraine.

2. The bases for the appeal to body of the state financial control about involvement of the specialist are regulations of the Criminal Procedure Code of Ukraine, the Laws of Ukraine "About organization-legal bases of fight against organized crime", "About National anti-corruption bureau of Ukraine".

3. The national bureau approves with the head of the structural unit of body of the state financial control responsible for the solution of operational issues of interaction, approximate date of involvement of the specialist then prepares the corresponding address.

4. The appeal about involvement of the specialist is sent by the letter of National bureau and shall contain:

reasons for need of involvement of the specialist - essence of questions which can demonstrate violation by object of verification of the legislation, control of which observance is referred to competence of body of the state financial control;

the date approved according to Item 3 of this Section with which it is necessary to perform involvement of the specialist, and for what term;

full name of object of control, its location, data on form of business, EGRPOU code;

the complete list of questions on which it shall be expertized and the period for which they are checked;

the list of documents which need to be checked.

5. Within three working days from the date of receipt of the address about involvement of the specialist the body of the state financial control accepts one of the following decisions:

involve the specialist;

address National bureau for refining of the address if it does not contain information, the stipulated in Item 4 presents of the Section, or information is incorrect.

refuse involvement of the specialist for participation in check of under control organization concerning which carrying out audit in the same quarter in which the address or concerning which audit is carried out arrived is planned and to consider question of modification of the program of audit;

refuse involvement of the specialist if in the address the questions which check is not within the competence of body of the state financial control are raised;

refuse involvement of the specialist if in the address questions which were checked by body of the state financial control during earlier carried out audit for the same period are brought up.

6. Involvement of the specialist can be performed for a period of up to fifteen working days. According to the petition this term can be extended for the term determined by the head of body of the state financial control or its deputy necessary for completion of check of the brought-up questions.

7. The national bureau which involves the specialist provides it the place for work, provision of documents, necessary for check, creation of conditions for document storage, opportunity to use communication, the computer equipment, pays journey, and also daily allowance in case of moving to other settlement.

Employees of National bureau are forbidden to interfere with actions of the specialist, to demand from it provision of information on results of participation of the specialist by method which contradicts requirements of the legislation and this Procedure, to make other actions which are not provided by regulatory legal acts somehow differently to influence decision making of the specialist.

8. The specialist fixes the facts of violation of the law in the field of purchases, concerning use and preserving financial resources, non-current and other assets, correctness of determination of need for budgetary funds and capture of obligations, condition and reliability of financial accounting and the financial reporting, determines the size of material damage (losses) and official (office) persons, as a result of actions or failure to act of which violations of the law are allowed, and material damage (losses) is caused.

9. Results of involvement of the specialist are drawn up by the conclusion of the specialist which shall conform to the requirements to the expert opinion determined by Article 102 of the Criminal Procedure Code of Ukraine.

The conclusion is filled in in duplicate, one copy sends body of the state financial control to National bureau, the second copy of the conclusion of the specialist remains in body of the state financial control. Information specified in the conclusion of the specialist is data of pre-judicial investigation, its disclosure is performed according to requirements, stipulated in Clause 222 Criminal Procedure Codes of Ukraine.

10. The National bureau directs information on the made decision by results of consideration of the conclusion of the specialist to request of body of the state financial control, together with permission to disclosure of the data of pre-judicial investigation which became known to the specialist or the warning of obligation not to disclose such data.

11. If prior to participation of the specialist in criminal proceedings the National bureau made the decision on inexpediency of its attraction or if during pre-judicial investigation the National bureau does not see need for continuation of participation of such specialist, the National bureau informs body of the state financial control within one working day from the moment of emergence of the corresponding circumstances. In that case the conclusion of the specialist is not constituted or according to the written requirement of National bureau is constituted in volume of the questions which are actually researched by the specialist.

12. Activities of the specialist, are not measure of the state financial control. On materials of such activities of the requirement for elimination of the revealed violations of the law concerning preserving and use of state-owned property and finance the body of the state financial control does not send, judicially of money or to the termination of budget financing and crediting does not apply measure for collection, does not constitute protocols on administrative offense, does not apply corrective actions for violation of the budget legislation.

13. The specialist has no right to participate in criminal proceedings if he carried out audit, inspection and so forth which materials are used in this production, and is taken away on the bases provided by part one of Article 77 of the Criminal Procedure Code of Ukraine with that restriction that its previous participation in these criminal proceedings as the specialist, cannot be the basis for branch.

Appendix 1

to the Order of interaction between Gosauditsluzhboy and National anti-corruption bureau of Ukraine concerning carrying out, results of realization of some actions of the state financial control and involvement of the specialist (Items 5, the 11th Section IV)

Card notification

See Appendix 1 (14Kb In original language)

Appendix 2

to the Order of interaction between Gosauditsluzhboy and National anti-corruption bureau of Ukraine concerning carrying out, results of realization of some actions of the state financial control and involvement of the specialist (Item 1 of the Section V)

The reconciliation statement on materials of audits, checks of purchases

See Appendix 2 (15Kb In original language)

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