of January 26, 1993 No. 2939-XII
About the basic principles of implementation of the state financial control in Ukraine
This Law determines the legal and organizational principles of implementation of the state financial control in Ukraine.
Implementation of the state financial control provides the central executive body with the special status authorized by the Cabinet of Ministers of Ukraine on realization of state policy in the field of the state financial control (further - body of the state financial control).
The body of the state financial control in the activities is guided by the Constitution of Ukraine, the Budget code of Ukraine, this Law, other legal acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine with respect for the principles determined by the Law of Ukraine "About ministerial procedure".
The main tasks of body of the state financial control are: implementation of the state financial control of use and safety of the state financial resources, non-current and other assets, correctness of determination of need for budgetary funds and capture of obligations, effective use of means and property, condition and reliability of financial accounting and the financial reporting in the ministries and other executive bodies, the state funds, funds of obligatory national social insurance, budgetary institutions and 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 in the period which is checked) means from budgets of all levels, the state funds and funds of obligatory national social insurance or use (used in the period which is checked) the state-owned or utility property (further - under control organizations), behind observance of the budget legislation, compliance with law about purchases, activities of business entities irrespective of pattern of ownership which are not carried by the legislation to under control organizations, by a court decision, accepted in criminal proceedings.
The state financial control is provided with body of the state financial control through carrying out the state financial audit, inspection, check of purchases and monitoring of purchase.
The procedure for carrying out by body of the state financial control of the state financial audit, inspection is established by the Cabinet of Ministers of Ukraine.
The relations concerning acceptance, presentation, entry into force, appeal administratively, accomplishment, cancellation of the requirement for elimination of the revealed violations of the law arising by results of inspection and check of the procurements conducted by subjects of managing of public sector of economy, 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 and also the companies, organizations and the organizations which use (used in the period, checked) the state-owned or utility property, are regulated by the Law of Ukraine "About ministerial procedure" taking into account the features determined by this Law.
The state financial audit is kind of the state financial control and consists in check and the analysis by body of the state financial control of actual state of cases of rather legal and effective use of the public or utility funds and property, other assets of the state, correctness of conducting financial accounting and reliability of the financial reporting, functioning of internal control system. Results of the state financial audit and their assessment are stated in the report.
Inspection is performed by body of the state financial control in the form of audit and consists in documentary and actual check of certain complex or single questions of financial economic activity of under control organization which shall provide identification of available facts of violation of the law, establishment guilty of their assumption official and responsible persons. Results of audit are stated in the act.
On under control organizations concerning which for the corresponding period of their financial and economic activities according to this Law the state financial audit is booked the inspectorate for initiative of body of the state financial control is not carried out.
Control of compliance with law in the field of purchases is exercised by carrying out monitoring of purchase according to the procedure, established by the Law of Ukraine "About public purchases", conducting check of purchases, and also during the state financial audit and inspection.
The procedure and the bases of carrying out the state financial control of checks of purchases by body is established by the Cabinet of Ministers of Ukraine.
Purchases at customers are performed on the location of the legal entity which is checked, in the location of object of the property right concerning which it is performed, and consists in the documentary and actual analysis of observance by the customer of the legislation on purchases. Results of check of purchases are stated in the inspection statement of purchases.
Monitoring of purchase is performed on the location of body of the state financial control.
Financial provision of activities of body of the state financial control is performed at the expense of means of the government budget.
The salary of government employees of body of the state financial control, its interregional territorial authorities consists from:
1) official pay rate;
2) length-of-service allowances;
3) allowances for rank of the government employee;
4) surcharges for special rank;
5) surcharges for intensity of work;
6) surcharges for accomplishment of especially important work;
7) surcharges for the work providing access to the state secret;
8) award (which size in case of its establishment cannot exceed 30 percent of official pay rate).
The scheme of official pay rates on positions of public service in body of the state financial control, its interregional territorial authorities is determined by the Cabinet of Ministers of Ukraine by representation of the central executive body providing forming of the state budget policy.
The procedure for establishment, stop of payment, reduction or cancellation of the surcharges provided by Items 4-6 of this part is determined by the Cabinet of Ministers of Ukraine, for other employee categories of body of the state financial control, its interregional territorial authorities - according to the legislation establishing work payment terms for the corresponding employee categories.
The government employee of body of the state financial control, its interregional territorial authorities establishes the following special ranks:
state controller of the I rank;
state controller of the II rank;
state controller of III rank;
state controller of the IV rank;
state controller of the V rank;
state controller of the VI rank.
The procedure for assignment of the special ranks provided by this part, the amount of surcharges for special rank affirm the Cabinet of Ministers of Ukraine.
The body of the state financial control coordinates the activities with local government bodies and executive bodies, financial bodies, the central executive body realizing the state tax policy, the central executive body which realizes the state customs policy, other monitoring bodies, bodies of prosecutor's office, National police of Ukraine, the Security Service of Ukraine, Bureau of economic safety of Ukraine.
The body of the state financial control shall provide to Bureau of economic safety of Ukraine the information on circumstances which can confirm making of criminal offense.
Body of the state financial control:
1) exercises the state financial control and control for:
accomplishment of functions on management of objects of state-owned property;
target and effective use of means state and local budgets;
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;
compliance of the undertaken budget obligations managers of budgetary funds to the corresponding budgetary appropriations, the passport of the budget program (in case of application of program and target method in budget process);
conducting financial accounting, and also creation of financial and budget reports, passports of budget programs and reports on their accomplishment (in case of application of program and target method in budget process), estimates and other documents which are applied in the course of accomplishment of the budget;
condition of internal control and internal audit at managers of budgetary funds;
elimination of the revealed shortcomings and violations;
2) develops offers concerning elimination of the revealed shortcomings and violations and their prevention further;
3) takes in accordance with the established procedure measures for elimination of the violations of the law revealed when implementing the state financial control and accountability of perpetrators;
4) performs other powers determined by the laws of Ukraine and assigned to it by the Cabinet of Ministers of Ukraine.
The body of the state financial control considers letters, applications and claims of citizens on the facts of violation of the law on financial questions. Addresses in which it is reported about thefts, wastes, shortages, other offenses are immediately sent law enforcement agencies for decision making according to the legislation.
Article 9 is excluded according to the Law of Ukraine of 16.10.2012 No. 5463-VI
The body of the state financial control is granted the right:
To check 1) during the state financial control the cash and accounting documents, reports, estimates and other documents confirming receipt and expenditure of means and material values, documents concerning carrying out purchases to perform the actual availability of values (means, securities, raw materials, materials, finished goods, the equipment, etc.);
2) easy access during the state financial control on warehouses, in storages, production and other rooms which belong to the companies, organizations and the organizations which are controlled; stop budgetary appropriations within the powers, stop transactions with budgetary funds in the procedure established by the legislation, and also apply and initiate application according to the law of other corrective actions in case of identification of violations of the law;
To attract 3) on a contract basis qualification specialists of relevant organs of the executive authority, the state funds, the companies, organizations and the organizations to carrying out control measurements of construction, installation, repair and other works, control starts of raw materials and materials in production, control analyses of raw materials, materials and finished goods, other checks;
4) to demand from heads of under control organizations or checked, carrying out inventory counts of fixed assets, inventory items, means and calculations, in case of refusal in carrying out such inventory counts - to take a legal action concerning coercion to carrying out such inventory counts, and before adoption of the relevant decision by court - in the presence of witnesses and representatives of the specified companies, organizations and the organizations on which audit is carried out, to seal cash desks, cash rooms, warehouses and archives for the term of no more than 24 hours from the moment of such sealing specified in the protocol. The procedure for sealing of cash desks, cash rooms, warehouses and archives is established by the Cabinet of Ministers of Ukraine;
when carrying out audits to withdraw from the companies, organizations and the organizations of the copy of the financial and economic and accounting documents witnessing about violation, and based on the judgment - to withdraw before the end of audit or check originals of source financial and economic and accounting documents with creation of the inventory which is fastened with signatures of the representative of body of the state financial control and the head of the relevant company, relevant organization, organization, and leaving of copies of such documents to such companies, organizations, the organizations;
To receive 5) from the National Bank of Ukraine and its organizations, banks and other credit institutes necessary data, copies of documents, certificates of banking activities and remaining balance of means on accounts of objects, controlled and from other companies and the organizations, including non-state pattern of ownership, had legal relations with the specified objects - references and copies of documents on transactions and settlings with the companies, organizations, organizations. Obtaining from banks of information which is bank secrecy is performed according to the procedure and amount, established by the Law of Ukraine "About banks and banking activity";
To receive 6) from office and responsible persons of the objects controlled written explanations on the questions arising during implementation of the state financial control;
To show 7) to heads and other persons of the companies, organizations and organizations, the controlled requirements for elimination, obligatory to execution, of the revealed violations of the law, to withdraw judicially in the budget the hidden and underestimated currency and other payments revealed by audits, to put question of the termination of budget financing and crediting before relevant organs if the means received by the companies, organizations and the organizations and loans are used with violation of the current legislation;
8) to bring up before the relevant state bodies question of recognition invalid the agreements signed with violation of the law judicially to collect in the income of the state of means, received by under control organizations according to illegal agreements, without the bases established by the law and with violation of the law;
9) to perform production on cases on administrative offenses and to impose administrative punishments in the cases provided by the law;
9-1) to collect and obtain personal data of person in the cases provided by the law for the purpose of implementation of production on cases on administrative offenses;
10) to take a legal action for the benefit of the state if the under control organization does not provide fulfillment of requirements on elimination of the violations of the law revealed when implementing the state financial control concerning preserving and use of assets;
To receive 11) from state bodies and local government bodies, the companies, organizations, the organizations of all patterns of ownership, other legal entities and their officials, physical persons entrepreneurs documents, materials, information, including with limited access, necessary for accomplishment of the tasks assigned to it, in particular information with limited access, taking into account requirements to ensuring information security;
To carry out 12) at the companies, in organizations and the organizations counter reconciliations for the purpose of documentary and actual confirmation of type, amount and quality of transactions and calculations for clarification of their reality and completeness of recognition of the company, organization and the organization, it is controlled;
13) in case of detection of damage caused to the state or the company, organization, the organization controlled to determine their size in the procedure established by the legislation;
14) to initiate conducting checks by the working groups of the central executive bodies;
To declare 15) heads of relevant organs of the government, local government bodies, companies, organizations and organizations question of accountability of persons guilty of the allowed violations.
The audit in under control organizations provided in the work plan of body of the state financial control and which is carried out on the location of such legal entity or in the location of object of the property right in which such planned exit audit is carried out is considered planned exit audit.
Planned exit audit is carried out on cumulative indicators of financial and economic activities of under control organizations for the written decision of the head of relevant organ of the state financial control not more often than once in calendar year.
The right to carrying out planned exit audit of under control organizations is granted only if not later than ten days about day of carrying out the specified audit the written notice with indication of start and end date of its carrying out is sent them.
Carrying out planned exit audits is performed by bodies of the state financial control along with other executive bodies, authorized to exercise control of charge and tax payment and charges (obligatory payments). Procedure for coordination of conducting scheduled exit inspections by executive bodies, authorized to exercise control of charge and tax payment and charges, it is determined by the Cabinet of Ministers of Ukraine.
The audit which is not provided in work plans of body of the state financial control and carried out in the presence of at least one of the following circumstances is considered unplanned exit audit:
1) the Item 1) of part five of Article 11 is excluded according to the Law of 15.12.2005 No. 3202-IV
2) the under control organization makes in accordance with the established procedure the complaint about violation of the law by officials of body of the state financial control when carrying out planned or unplanned exit audit which contains the requirement about complete or partial cancellation of results of the corresponding audit;
3) in case of need for verification of the data received from the face, having legal relations with under control organization if the under control organization does not furnish explanations and their documentary confirmations on the obligatory written request of body of the state financial control within ten working days from the date of receipt of request;
4) reorganization (liquidation) of under control organization is carried out;
5) in case of receipt of the order on carrying out audit in under control organizations from the Cabinet of Ministers of Ukraine, Office of the Attorney-General, the central executive body realizing the state tax policy, the central executive body realizing the state customs policy, National anti-corruption bureau of Ukraine, Bureau of economic safety of Ukraine which contains the facts testimonial of violation of the laws of Ukraine by under control organizations which check of observance is referred by the law to competence of bodies of the state financial control;
6) if the higher body of the state financial control according to the procedure of control of reliability of the conclusions of subordinate body of the state financial control performed verification of the statements of audit which are drawn up by subordinate body of the state financial control and found their discrepancy to requirements of the laws. Unplanned exit audit in this case can be initiated by higher body of the state financial control only if concerning official or the officials of subordinate body of the state financial control who were carrying out planned or unplanned exit audit of the specified under control organization office investigation or in case of the message with it about suspicion of making of criminal offense is begun.
Unplanned exit audit can be performed only in the presence of the bases for its carrying out based on the judgment. Unplanned audit of under control organization cannot be carried out more often than once a quarter.
The unplanned exit audits of business entities irrespective of pattern of ownership which are not referred by this Law to under control organizations are carried out by bodies of the state financial control by a court decision, accepted in criminal proceedings.
The body or person initiating carrying out unplanned exit audit files a lawsuit written reasons for the bases of such audit and date of its beginning and the termination, documents which according to parts five and the seventh this Article confirm emergence of the bases for carrying out such audit, and also upon the demand of court - other data.
Decisions on withdrawal of originals of financial and economic and accounting documents, arrest of means on accounts in organizations of banks, other financial credit institutes can be accepted only by court.
Duration of planned exit audit shall not exceed 30 working days.
Duration of unplanned exit audit shall not exceed 15 days.
Prolongation of terms of carrying out planned or unplanned exit audit is possible only by a court decision for the term which is not exceeding 15 days for planned exit audit and 5 days for unplanned exit audit.
The restrictions in the bases of carrying out audits determined by this Law do not extend to audits which are carried out on the appeal of under control organization, or audits which are carried out after the message to officials of under control organizations which are inspected, about suspicion of making of criminal offense by them according to the Criminal Procedure Code of Ukraine
Officials of body of the state financial control have the right to start carrying out audit in the presence of the bases for their carrying out determined present and other laws of Ukraine and on condition of representation to officials of under control organizations, other business entities on receipt:
1) the direction on audit in which are specified date of its issue, the name of body of the state financial control, the purpose, type, the bases, date of its beginning and end date of audit, position, rank and surname of officials of body of the state financial control who will carry out audit. The direction is valid for audit on condition of availability of the signature of the head of body of the state financial control, under seal body of the state financial control;
2) copies of the judgment about permission to carrying out unplanned exit audit in which the bases of carrying out such audit are specified, date of its beginning and end date, and in case of carrying out audit concerning the business entities which are not carried by this Law to under control organizations - also number of criminal proceedings, body which is performed by pre-judicial investigation, date and the bases of the message on suspicion of making of criminal offense, the body which brought criminal case.
Non-presentation of these documents to officials of under control organizations and other business entities or their representation with violation of the requirements established by part fourteen of this Article is the basis for non-admission of officials of body of the state financial control to carrying out audit.
Carrying out audits by bodies of the state financial control shall not break normal working hours of under control organizations and other business entities.
The counter reconciliations which are carried out by bodies of the state financial control are not control measures and are carried out in case of need for their carrying out based on the direction which is written out by the head of body of the state financial control.
Article 11-1 is excluded
Officials of body of the state financial control shall observe strictly the Constitution of Ukraine, the laws of Ukraine protected by the law of the right and interests of citizens, the companies, organizations and organizations. For non-execution or improper execution by officials of body of the state financial control of the obligations they are brought to disciplinary and criminal and criminal responsibility in according to the current legislation.
Employees of body of the state financial control shall transfer in cases of identification of abuses and violations of the current legislation to law enforcement agencies materials of audits, and also to report about the revealed abuses and violations to state bodies and bodies, authorized to manage state-owned property.
In case of withdrawal of documents in connection with their counterfeit or the revealed abuses the employee of body of the state financial control shall notify on it law enforcement agencies without delay. The withdrawn documents are stored before the end of audit. After that they return to the relevant company, organization or the organization if according to the penal procedural statute the decision on dredging of these documents is not made.
Employees of body of the state financial control shall provide observance of the legal regime of information with limited access established by the law.
Actions or divergence of officials of body of the state financial control can be appealed according to the procedure of administrative appeal according to the Law of Ukraine "About ministerial procedure" or in administrative court.
The body of the state financial control provides consideration of claims to actions or divergence of the officials according to the procedure of administrative appeal till 30 calendar days from the moment of their receipt.
Submission of the claim according to the procedure of administrative appeal does not stop the appealed action of officials of body of the state financial control and the requirement for elimination of the revealed violations of the law by results of inspection and check of the procurements conducted by subjects of managing of public sector of economy, 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 and also the companies, organizations and the organizations which use (used in the period, checked) the state-owned or utility property.
Part one is excluded.
The part two is excluded.
The part three is excluded.
Employees of law enforcement agencies shall render assistance to officials of body of the state financial control performed by their obligations. In case of non-admission by the employee of body of the state financial control on the territory of the company, organization, organization, refusal in provision of documents for audit and any other illegal action bodies of National police at the request of these persons shall take without delay adequate measures for the termination of such counteraction, provide normal carrying out audit, protection of employees of body of the state financial control, the checked documents and materials, and also to take measures for involvement of perpetrators to the responsibility established by the law.
Officials of body of the state financial control are representatives of bodies of the state executive authority.
Legal requirements of officials of body of the state financial control shall for execution by officials of the inspected objects. The requirement for elimination of the revealed violations of the law which is constituted by results of inspection and check of the procurements conducted by subjects of managing of public sector of economy, 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 and also the companies, organizations and the organizations which use (used in the period which is checked) the state-owned or utility property, shall correspond to content and form of the administrative act according to requirements of the Law of Ukraine "About ministerial procedure".
The employee of body of the state financial control in case of execution of the obligations assigned to it is guided by the current legislation and follows instructions of the heads. Nobody other, except for the stipulated by the legislation cases having the right to interfere with activities of the official of body of the state financial control.
Intervention in activities of the employee of body of the state financial control attracts the responsibility provided by legal acts.
The official of body of the state financial control in case of execution of the service duties is under protection of the law.
The state guarantees protection of life, health, honor, advantage and property of the official of body of the state financial control and members of his family from criminal and other illegal actions.
Release of the official of body of the state financial control from position in connection with making of criminal offense in case of execution of the obligations is allowed only after removal concerning its conviction of the court which took legal effect.
Part one is excluded according to the Law of Ukraine of 28.12.2014 No. 77-VIII.
The part two is excluded according to the Law of Ukraine of 28.12.2014 No. 77-VIII.
The part three is excluded according to the Law of Ukraine of 28.12.2014 No. 77-VIII.
The damage caused to property of the official of body of the state financial control or members of his family in connection with execution of service duties by it is compensated in full for the account of means of the government budget with the subsequent collection of this amount from perpetrators.
Annual monetary pay of the official of body of the state financial control which undertakes for charge of lump-sum allowance includes all types of the money payments received by the official for operating time in body of the state financial control to service in the year preceding year of death or damage of health.
The amounts of lump-sum allowance and compensation of property damage are assessed with tax according to the Tax code of Ukraine.
Officials of state control body are subject to obligatory national social insurance according to the legislation on obligatory national social insurance.
The part eight is excluded according to the Law of Ukraine of 28.12.2014 No. 77-VIII.
President of Ukraine
L. Kravchuk
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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