RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 20, 2006 No. 550

About approval of the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

According to article 2 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 conducting inspection by the Public auditing service, its interregional territorial authorities which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 20, 2006 No. 550

Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

General part

1. This Procedure determines the procedure of conducting inspection in the ministries and other executive bodies, the state funds, funds of obligatory national social insurance, budgetary institutions and at subjects of managing of public sector, including subjects of managing in which authorized capital 50 and more percent of shares (shares) belong to subjects of managing of public sector of economy of economy, and also at the companies, in organizations and the organizations which receive (received during the period which is checked) means from budgets of all levels, the state funds and funds of obligatory national social insurance, or use (used during the period which is checked) the state-owned or utility property (further under control organizations), and based on the judgment - at other subjects of managing.

2. Inspection consists in documentary and actual check of certain complex or single questions of financial and economic activities of object of control and is carried out in the form of audit which shall provide identification of the facts of violation of the law, establishment guilty of their assumption official and responsible persons.

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