RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 12, 2007 No. 698

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

For the purpose of implementation of control for effective and accomplishment of the local budgets Cabinet of Ministers of Ukraine decides forming:

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

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 12, 2007 No. 698

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

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

The state financial audit of local budgets (further - audit) - the type of the state financial audit directed to carrying out the analysis and check of legality and efficiency of forming (creation, considerations, approval and accomplishment of local budgets, correctness of conducting financial accounting by objects of audit, reliability of their financial and budget reports, functioning of internal control system and condition of internal audit, and also condition and use of personal and real estate, money, the earth, the natural resources which are in utility property of territorial communities of villages, settlements, cities, areas in the cities, and objects of their joint property which are in management of regional and regional councils.

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

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