Law of Ukraine "About Accounting Chamber"
This Law in line with the Constitution of Ukraine
(254 k/96-вр) defines legal basis for the Accounting Chamber activities, its
status, functions, powers and procedures.
Chapter I. GENERAL PROVISIONS
Article 1. Status of Accounting Chamber
The Accounting Chamber is a permanent controlling
body, which is set up by the Verkhovna Rada (Parliament) of Ukraine,
subordinated and responsible to it. The Accounting Chamber operates
independently of any other State bodies.
The Accounting Chamber is a legal entity with its
own seal having its name and State Coat-of-arms depicted on it. The Accounting
Chamber is located in the city of Kyiv.
Article 2. Tasks of the Accounting Chamber.
The tasks of the Accounting Chamber are as
follows:
- To organise and execute control over timely
execution of the expenditure part of the State Budget of Ukraine, spending of
budget funds including from national targeted funds, their amounts, structure
and targeted allocation;
- Execute control over internal and external
national debt of Ukraine, judge on appropriateness and efficiency of spending
public money; foreign currency and credit and financial recourses;
- Execute control over financing national
programmes of economic, research and technical, social and cultural
development and environmental protection;
- Execute control over legality of lending money
and rendering economic assistance as envisaged by the State Budget of Ukraine
to foreign countries and international organisations;
- Execute control over legality and timeliness of
the State Budget and over-the budget funds flows at the National Bank of
Ukraine and other authorised banks;
- Analyse detected deviations from the State Budget
indicators and draft proposals on their corrections as well as on improvement
of general budgeting process;
- Regularly inform the Parliament of Ukraine and
its committees about the State Budget execution and situation with redemption
of internal and foreign debt of Ukraine, about the results of other
controlling activities;
- Execute other tasks of the Accounting Chamber
according to the current Ukrainian legislation.
Article 3. Principles of control
The Accounting Chamber shall execute control on
the grounds of legality, planning, objectivity, independence and transparency.
Article 4. The sphere covered by this Law
This Law covers relations, which emerge in
connection to controlling functions of the Accounting Chamber.
Article 5. Legislation on the Accounting Chamber
The legal framework for setting up and operations
of the Accounting Chamber is based on the Constitution of Ukraine, this Law
and other legal Acts of Ukraine, which do not contradict provisions of this
Law.
Chapter II. FUNCTIONS AND POWERS OF THE
ACOUNTING CHAMBER
Article 6. Functions of the Accounting Chamber
The Accounting Chamber, according to the tasks
described in Article 2 of this Law shall:
1. Execute
control over implementation of Ukrainian laws and resolutions of the
Parliament, execution of the State Budget of Ukraine, financing of national
programmes at the expense of State Budget funds;
2. If
authorised by the Parliament of Ukraine, execute control over the State
Budget execution with quarterly split of revenues and expenditures in line
with the budget indicators, including expenditures on internal and foreign
debt servicing; spending of targeted funds;
3. f authorised by the Ukraine's parliamentary committees,
verify appropriateness of spending national targeted funds and
over-the-budget funds by executive bodies and as a result of verification
submit to the Parliament conclusions on possibilities to cut down
expenditures on each fund separately and appropriateness of targeting saved
funds at financing other expenditure items of the State Budget of Ukraine;
4. Control efficient management of the State Budget funds
by the State Treasury of Ukraine, legality and timeliness of the State Budget
funds flows, including national targeted funds, at the National Bank in
Ukraine, authorised banks and credit institutions of Ukraine;
5.
Consult bodies and officials, who are elected, approved or appointed
by the Parliament of Ukraine, on issues of State Budget expenditures. In the
course of verifications, checks and analysis of the state of economy, draft
measures aimed at finding opportunities and new sources of attraction
additional revenues to the State Budget of Ukraine and make relevant
proposals to the Ministry of Finance of Ukraine;
6.
If authorised by the Parliament of Ukraine or its committees,
execute controlling functions regarding funding national programmes of
economic, research and technical, social and cultural development,
environmental protection and others, which are subject to approval by the
Parliament of Ukraine;
7.
Execute control over investment activities of executive bodies,
check legality and efficiency of utilisation of financial recourses allocated
from the State Budget of Ukraine for implementation of national programmes;
8.
Make a preliminary analysis, prior to the hearings at the committees
and the Parliament, of reports by Antimonopoly Committee of Ukraine on
supervision of enforcement of antimonopoly legislation as well as reports by
the State Property Fund of Ukraine and officials, which are elected,
appointed or approved by the Parliament of Ukraine, regarding efficient
management of property, which forms the major national wealth and belongs to
Ukrainian people;
9.
Execute control over implementation of decisions taken by the
Parliament of Ukraine on lending activities and economic assistance at the
expense of the State Budget of Ukraine to foreign states and international
organisations, over cash execution of the State Budget of Ukraine by the
National Bank of Ukraine and authorised banks;
10. If
authorised by the Parliament, in line with its status, check expenditures
related to operations of the Parliament of Ukraine and its Staff, support
bodies and services of the President of Ukraine and Staff of the Cabinet of
Ministers, as well as expenditures by state bodies and organisations
operating abroad and financed from the State Budget of Ukraine;
11. Draft
and make conclusions and answers to executive bodies, prosecutor's and
judicial bodies on issues within its competence;
12. Set up
and maintain links with controlling bodies of foreign states and relevant
international organisations, get into co-operation agreements with them.
Article 7. Authority of
the Accounting
Chamber
The Accounting Chamber is authorised to:
1.
execute expert and analytical, information and other activities
aimed at control over spending money from national targeted funds,
over-the-budget funds, over targeted use of financial, credit and foreign
currency recourses in the course of implementation of national programmes;
2.
conduct financial audits and checks at the Staff of the Parliament,
executive bodies, National Bank of Ukraine, State Property Fund, other bodies
subordinated to the Parliament as well as at enterprises and organisations
irrespective of ownership, within limits defined in Article 16 of this Law;
3.
verify monetary documents, accounting books, reports, plans, expenditure
estimates and other documents relevant to financial and economic activities
of the organisations and objects defined in item 2 of this Article, as well
as check cash and securities transactions; tangible assets, their accounting,
safekeeping and utilisation;
4.
receive all necessary documentation and information about financial
and economic activities from managers of institutions and organisations
subjected to checking;
5.
receive from National Bank of Ukraine, authorised banks and other
credit and financial institutions necessary information about their
transactions and state of accounts of institutions and organisations
subjected to checking, from other institutions and organisations -
information, copies of documents on transactions and accounts of those
organisations;
6.
organise and execute operational control over spending funds from
the National Budget of Ukraine over the reported period;
7.
conduct comprehensive audits and thematic checks of separate parts
and items of the National Budget including budgets of national targeted funds;
8.
do expert project assessment of the national Budget as well as draft
laws and other regulatory acts, international treaties of Ukraine, national
programmes and other instruments related to the National Budget and finance
of Ukraine;
9.
analyse and investigate infringements and deviations from the budget
process, make and submit to the Parliament of Ukraine proposals on their
correction as well as improvement of the budget legislation in general;
10. make
and submit to the Parliament and its committees conclusions on execution of
the National Budget including revenues and expenditures of national targeted
funds, financing of national programmes over the reported period;
11. send
results of audits, examinations and checks to the Cabinet of Ministers of
Ukraine, relevant central executive bodies, National Bank of Ukraine, State
Property Fund, enterprises, institutions and organisations for information
and taking necessary corrective measures;
12. petition
to the Parliament of Ukraine, President of Ukraine as well as executive
bodies for bringing to responsibility those officials, who are guilty of
infringing current Ukrainian legislation, that caused material damage to the
State;
13. to
involve into audits, checks and examinations on contractual basis qualified
specialists and experts from other institutions and organisations as well as
employees of other state controlling, taxation and law enforcement bodies
with remuneration if necessary from the Camber's budget;
14. in case
of detection in the course of audits, checks and examinations of facts of
illegal appropriation of monetary and material values or other abuse, submit
materials of checks, audits and examinations to law enforcement bodies,
simultaneously informing the Parliament of Ukraine about such facts.
Chapter
III. COMPOSITION AND STRUCTURE OF THE ACCOUNTING CHAMBER
Article 8. Composition of the
Accounting Chamber
The Accounting Chamber shall consist of the Head
of the Accounting Chamber and members of the Accounting Chamber: First Deputy
and Deputy Head, Chief Comptrollers and the Secretary of the Accounting
Chamber.
The Accounting Chamber activities shall be
supported by a Staff. The structure and staff of the Staff are subject to
approval by the Board of the Accounting Chamber after submission by the Head
of the Accounting Chamber within the limits of budget costs allocated for its
needs.
Article 9. Management
and Officials of the Accounting Chamber
For planning and organisational purposes, for
developing methods of auditing and verification, collegial decision-making
and preparation of conclusions of audits, checks, verifications and expert
assessments as well as for preparation of reports and informational releases
the Accounting Chamber Board shall be set up.
The Board shall include the Head of the
Accounting Chamber, First Deputy Head and Deputy Head as well as Chief
Comptrollers - heads of the Accounting Chamber departments and the Secretary
of the Accounting Chamber.
Article 10. Head of the
Accounting Chamber,
First Deputy Head and Deputy Head, Chief Comptrollers and Secretary of the
Accounting Chamber
The Head of the Accounting Chamber shall be
appointed to the office by the Verkhovna Rada (Parliament) of Ukraine after
submission by the Chairman of the Parliament of Ukraine for the term of 7
years with the right to be appointed to the office for the second term. The
Head of the Accounting Chamber shall be appointed by secret ballot. A
candidate to the office of the Head of the Accounting Chamber shall be
regarded as appointed if, by the results of a secret ballot, he receives the
majority vote of the constitutional composition of the Parliament of Ukraine according
to the current Ukrainian legislation.
The Head of the Accounting Chamber must be a
citizen of Ukraine, which has higher educational background in economics or
law, professional experience In public administration, public audit, economy,
finance, law and has demonstrated his professional knowledge in the process
of selection according to special procedure set up by the relevant
Parliamentary Committee in accordance with the current Ukrainian legislation.
The Head of the Accounting Chamber shall:
- Manage operations of the Accounting Chamber and
organise its operations in line with the Regulations of the Accounting
Chamber;
- Submit to the Parliament of Ukraine reports on
the Accounting Chamber operations;
- Represent the Accounting Chamber in the Parliament
of Ukraine, executive bodies and abroad.
The Head of the Accounting Chamber shall be
guided in his activities by the Constitution of Ukraine, this Law, other
Ukrainian legal Acts and within his competence shall independently resolve
all issues related to execution of control, audits, checks and examinations,
appointment of the Accounting Chamber officials, provides for hiring relevant
competent specialists to the staff of the Accounting Chamber. In line with
his obligations the Head of the Accounting Chamber shall issue orders and
resolutions, shall have a right to participate in sessions of the Parliament,
its committees and ad hoc, special and other commissions when issues
concerning the Accounting Chamber are under consideration.
The Head of the Accounting Chamber cannot be a
Member of the Parliament of Ukraine, a member of the Government of Ukraine,
get involved into entrepreneurial activities, have a part time work (except
for teaching, research and other creative activities exercised out of working
hours).
The First Deputy and Deputy Head, Chief
Comptrollers and the Secretary of the Accounting Chamber shall be appointed
to the office by the Parliament of Ukraine, after submission by the Head of
the Accounting Chamber, by secret voting by list for the term of 7 years by
the same procedure as the Chairman. Citizens of Ukraine with university
educational background and professional experience in public administration,
state control, economics, finance or law shall fill the above-mentioned
positions.
The First Deputy Head of the Accounting Chamber
shall operate in accordance with the Regulations of the Accounting Chamber,
in case of absence of the Chairman he shall exercise his functions, by
authorisations of the Head of the Accounting Chamber he shall represent the
Chamber in the Parliament of Ukraine, its committees, central executive
bodies or abroad.
Deputy Head of the Accounting Chamber, Chief
Comptrollers - department heads of the Chamber shall execute their job duties
according to approved by the Board of the Accounting Chamber directions of
operations of their departments and Regulations of the Accounting Chamber.
The Secretary of the Accounting Chamber shall
execute his job duties in accordance with the Regulations of the Accounting
Chamber, shall take care of operations of the Staff of the Accounting
Chamber, coordinate its activities with that of other controlling bodies set
up in compliance with Ukrainian legislation.
The First Deputy and Deputy Head, Chief
Comptrollers and the Secretary of the Accounting Chamber cannot be Members of
the Parliament of Ukraine, members of the Government of Ukraine, get involved
into entrepreneurial activities, have a part time work (except for teaching,
research and other creative activities exercised out of working hours).
Article 11. Chief Comptrollers -
department heads of the Accounting Chamber
Chief Comptrollers - department heads of the
Accounting Chamber are officials, which manage certain directions of the
Accounting Chamber operations in compliance with functions of the Chamber
defined by Article 6 of this Law.
The Board of the Accounting Chamber shall decide
on specific directions of operations of the Accounting Chamber departments.
Chief Comptrollers - department heads shall
independently resolve all issues of organisation of operations of their
departments within their competence defined by the Regulations of the
Accounting Chamber and shall bear direct responsibility for results of their
work.
Chief Comptrollers - department heads may be
discharged from their positions ahead of time, except for retirement or
resignation, by the submission of the Accounting Chamber Board in case they
execute their duties in unsatisfactory way, brake laws or abuse their office
and if such decision is taken by the majority votes of the constitutional
composition of the Parliament of Ukraine.
Chief Comptrollers - department heads have a right
to be present at meetings of the committees of the Ukrainian Parliament,
Boards of central executive bodies and other state bodies as well as local
governments.
Chief Comptrollers - department heads cannot get
involved into entrepreneurial activities, have a part time work (except for
teaching, research and other creative activities exercised out of working
hours).
Article 12. Secretary
of the Accounting Chamber,
Staff of the Accounting Chamber
The Staff of the Accounting Chamber headed by the
Secretary is responsible for organisational, information and reference and
other work to support the Accounting Chamber.
Officials - members of the Staff are directly
involved into controlling activities within the competence of the Accounting
Chamber.
Officials - members of the Staff when exercising
their service duties have a right:
1.
to get acquainted with all documents relevant to financial and
economic operations of the object of audit, check or examination;
2.
demand and receive from managers of the object subjected to control
all necessary information, statistical data, accounting and financial
reports, verbal and written explanations on issues relevant to audits and
checks;
3.
to have unrestricted access to the premises of state bodies,
enterprises, organisations, archives, depositories, operational and auxiliary
premises of banks, financial and crediting institutions and other objects, if
another is not required by Ukrainian Law;
4.
to seal cash and other service premises, depositories and archives.
Article 13. Binding
nature of demands by the officials of the Staff of the Accounting
Chamber
Demands by the authorities of the Accounting
Chamber and officials of its Staff relevant to their service duties are
binding for all government bodies, enterprises, institutions and
organisations irrespective of ownership and subordination.
Managers and other officials of objets subjected
to checks are obliged to create normal working conditions for the Accounting
Chamber officials, which do check or audit, provide them with technical
support and all necessary documentation.
Article 14. Responsibility for
infringement of legislation on state and other secrets
Officials from the Accounting Chamber and persons
involved into its operations in the process of exercising their functions and
powers shall bear legal responsibility for infringement of legislation on
state and other secrets protected by law as well as for falsification of
results of checks and audits conducted by them, which results are to be
submitted to state bodies or made public, shall bear responsibility in
accordance with Ukrainian legislation.
Chapter
IV. PROCEDURES OF THE ACOUNTING CHAMBER
Article 15. Planning of the Accounting Chamber
activities
Control over execution of the National Budget of
Ukraine including budgets of national targeted funds, over financing of
national programmes, safekeeping and utilisation of state property, shall be
organised and executed by the Accounting Chamber on the basis of annual and
operational plans, which are to be formed in view of all kinds and directions
of the Accounting Chamber activities and specific orders by the Parliament of
Ukraine and its committees.
The Accounting Chamber work plan must include
implementation of proposals made by not less than one third of the
constitutional composition of the Parliament of Ukraine, submitted according
to the Parliamentary Regulations of Verkhovna Rada of Ukraine (129a/ 94 - ВР,
129б/94 - ВР). When developing the Accounting Chamber work plans it is
necessary to consider proposals made by the President of Ukraine and Cabinet
of Ministers.
Extraordinary controlling measures are to be
conducted upon decision taken by the Accounting Chamber Board on the grounds
of resolutions or protocol tasks by the Parliament of Ukraine, applications
made by the Parliamentary committees and requests by the members of
Parliament, which are subject to Parliamentary decisions.
Article 16. Range of powers of the
Accounting Chamber
The powers of the Accounting Chamber stipulated
in Article 7 of this Law extend to the Parliament of Ukraine, executive
bodies including their staff, National Bank of Ukraine, Antimonopoly
Committee of Ukraine, State Property Fund and other state bodies and
institutions set up in compliance with Ukrainian legislation.
The Accounting Chamber is also authorised to
control local state administrations and local self-government bodies,
enterprises, institutions, organisations, banks, credit institutions,
economic societies, insurance companies, other financial institutions and
their unions, societies and other associations irrespective of ownership,
public associations, non-government funds and other non-government
non-commercial public organisations with respect to that part of their
activities, which is connected with utilisation of Ukrainian National Budget
funds.
Article 17. Accounting Chamber
Regulations
Internal issues of organisation and operations of
the Accounting Chamber and its Staff, order of office work, requirements to
employees of the Staff and internal regulations, other issues related to work
of the Staff of the Accounting Chamber shall be described in the Regulations
of the Accounting Chamber, which are to be approved by the Head of the
Accounting Chamber.
Article 18. Providing the Accounting
Chamber with information materials
Upon requests of the Accounting Chamber in the
process of its functioning all state government and local self-government
bodies, enterprises, institutions and organisations irrespective of ownership
as well as their officials are obliged to submit information, which concerns
objects, subjected to control and which is deemed necessary for execution of
check, audit and examination. Upon request of the Accounting Chamber the
National Bank of Ukraine, authorised banks, credit institutions and financial
organisations are obliged to submit to the Accounting Chamber officials all
necessary documented evidence of transactions and state of object's accounts.
Enterprises, institutions and organisations are obliged upon request of the
Accounting Chamber to submit references and copies of documents on
transactions and settlements with objects subjected to checking.
Officials of bodies and enterprises subjected to
checking shall bear legal responsibility according to procedures of Ukrainian
legislation if they refuse or evade providing in a timely manner necessary
information or documentation upon request of the Accounting Chamber or if they
provide falsified information.
Article 19. Binding nature of
professional secrecy
Materials, which executive bodies, National Bank
of Ukraine or other banking institution, enterprises, institutions and
organisations provided for analysis, check or audit as well as information
and documents, which the Accounting Chamber receives, about financial,
property and taxation state of legal entities and natural persons are subject
to professional secrecy and may be used only for controlling purposes.
Disclosure of any information, materials,
documents in broadcasting or printed media, first of all by officials, which
used them or which were acquainted with them, is subject to prosecution by
law.
Article 20. Professional secrecy
According to this Law a professional secrecy is a
state of safekeeping materials, documents, other information, which are used
by the Accounting Chamber officials and persons involved into activities of
the Accounting Chamber during checks, audits and examinations and which are
prohibited from disclosure in any form before the Accounting Chamber takes a
decision.
Article 21. Interaction of the
Accounting Chamber with other state controlling bodies
All controlling bodies set up in line with
Ukrainian laws within the framework of the Ministry of Finance of Ukraine,
Ministry of Interior, Security Service, National Bank of Ukraine,
Antimonopoly Committee, State Property Fund and other state controlling
bodies as well as bodies of internal control and audit are obliged to
facilitate operations of the Accounting Chamber and provide information on
results of their checks and audits upon its request.
The Accounting Chamber within its competence may
involve state controlling bodies and their representatives into control and
audit activities, as well as involve non-government audit services and highly
professional individual specialists into audits and checks on contractual
basis.
Article 22. Control over execution of
Ukrainian National Budget
In the course of execution of the National Budget
of Ukraine the Accounting Chamber shall control timeliness and completeness
of monetary revenues, actual spending of budget allocations, including money
from national targeted funds and expenditures aimed at servicing national and
foreign debt of Ukraine, in comparison with approved National Budget
indicators, shall detect deviations and infringements, analyse them and
submit proposals on their correction.
The Accounting Chamber on a quarterly basis shall
submit to the Parliament of Ukraine operational report in established format
on execution of the National Budget presenting factual information on
revenues and expenditures in comparison with indicators approved by the Law
on National Budget of Ukraine for the current year and indicators of similar
period or quarter of the previous year.
For timely collection and processing of
information necessary for making up a report on execution of the National
Budget of Ukraine, the Accounting Chamber upon agreement with the Cabinet of
Ministers of Ukraine shall introduce an obligatory financial reporting of all
central and local executive government bodies, enterprises, institutions and
organisations to the Accounting Chamber. The Cabinet of Ministers upon
submission by the Head of the Accounting Chamber shall take decisions on
specific terms of execution and forms of this reporting.
The Accounting Chamber shall analyse operational
information obtained in the course of control. Generalised information shall
be submitted to the Parliament of Ukraine, its committees and the Cabinet of
Ministers.
Article 23. Control over national
programmes financing
The Accounting Chamber shall check financing of
national programmes of economic, research and technical, social and cultural
development, environmental protection, which are approved by the Parliament.
It shall consider materials on these issues at meetings of the Accounting
Chamber Board.
The Accounting Chamber by authorisation of the
Parliament of Ukraine may make conclusions and do expert assessment of draft
legal acts on issues of management and administration of state property if
subjects of a legislative initiative submitted them to the Accounting Chamber
with this purpose.
(Part 3 of Article 23 has lost its force on the
grounds of the Constitutional Court ruling № 7-зп (v007p710-97) of 23.12.1997)
In case of detection of infringements or
non-compliance with legal requirements to safekeeping and use of state
property objects or untimely transfer into the National Budget of revenues
obtained as a result of management and use of state property, the Accounting
Chamber has a right to raise an issue of bringing those, who are guilty, to
responsibility as stipulated by Ukrainian legislation and inform the
Parliament about that.
Article 24. Control over utilisation of
credit recourses
The Accounting Chamber shall control legality of
agreements, rational and efficient utilisation of credits and loans, which
Ukraine receives from other countries, banks and international financial
organisations.
The Accounting Chamber shall verify the
efficiency of allocation of centralised hard currency and financial and
credit recourses, which are provided on a recovery basis, analyse issuance of
state credits as well as allocation of funds on non-payment basis to other
countries and international organisations, the Parliament must be informed
about the results of the verification.
Article 25. Control over banking
institutions
The Accounting Chamber shall check operations of
the National Bank of Ukraine and its units, authorised banks and credit
institutions in the field of servicing National Budget of Ukraine.
By results of checking banking institutions,
first of all the National Bank of Ukraine, the Accounting Chamber shall
submit conclusions and proposals about its reports on stability of the
currency unit to the Parliament of Ukraine as well as regarding operations of
the National Bank aimed at servicing national debt of Ukraine.
The Accounting Chamber shall annually check
expenditure projections of the National Bank of Ukraine and submit relevant
information to the Parliament of Ukraine.
Article 26. Checks and audits
The Accounting Chamber shall execute checks and
audits in line with functions stipulated in Article 6 of this Law. The
Accounting Chamber shall define their terms, scope and means. In the course
of checks and audits on the grounds of documented verification of their
results, authenticity of accounting and financial reports, timeliness and
sufficiency of mutual settlements between the objects subjected to checking
and the National Budget of Ukraine shall be defined. If a check or audit
belongs to the competence of both the Accounting Chamber and other state
controlling body it must be conducted jointly. On the basis of conclusions
made after checks and audits reports shall be made up. The officials of The
Accounting Chamber bear personal responsibility for authenticity of such
reports.
The Accounting Chamber shall inform about the
results of checks and audits the Parliament, as well as heads of relevant
central executive bodies, enterprises, institutions and organisations.
The Parliament of Ukraine must be informed about
detected facts of law infringement as well as damage done to the state and in
case of detected administrative or criminal offences, upon the decision of
the Board, The Accounting Chamber shall submit relevant materials to
law-enforcement bodies.
Officials of the Accounting Chamber are banned
from interference into operations of objects subjected to checking as well as
from making public their conclusions before checking or auditing has been
completed and their results formalised in an act, which is to be approved by
the Board of the Accounting Chamber. Information submitted to the Accounting
Chamber officials in the course of checking and auditing may not be used for
other purpose or in other situation than stipulated by this Law.
Article 27. Expert assessment and conclusions
by the Accounting Chamber
The Accounting Chamber in its activities shall
conduct expert assessment and make conclusions by request of the Parliament
on:
Draft National Budget of Ukraine, conformity of
its revenue and expenditure parts to amounts of national internal and foreign
debts and budget deficit, which are to be approved by the Law of Ukraine;
Separate directions of budgetary and financial,
monetary and credit policies as well as some issues of budgetary process if
directly charged by the Parliament of Ukraine;
Draft legal and other regulatory acts related to
budgetary and financial as well as monetary and credit systems, if they are
submitted by the Parliament of Ukraine for expert assessment according to the
procedures and are to be proposed for the Parliament's consideration;
Draft national targeted programmes funded from
budgets or those, which are subject to supplementary funding from the
National Budget of Ukraine;
Draft programmes by the Cabinet of Ministers,
which are to be funded from the National Budget of Ukraine;
Draft international treaties of Ukraine, which
suppose expenditures from the National Budget of Ukraine.
Regarding all other issues within the competence
of The Accounting Chamber, defined in Articles 2 and 6 of this Law, the
Accounting Chamber shall make conclusions or answers in written form upon
decision taken by the Board of the Accounting Chamber to execute a request
and make conclusion on the grounds of:
Instructions by the parliamentary committees
given in a proper form;
Appeals by the President of Ukraine;
Requests and appeals by MPs;
Requests by the Cabinet of Ministers of Ukraine,
Ministry of Finance;
If it is impossible to execute instructions,
appeals and requests the Head of the Accounting Chamber shall return them
with well grounded answer in written, in which, referring to current
legislation of Ukraine, he shall explain the reasons for not executing an
instruction, appeal or request.
Conclusions made by The Accounting Chamber should
not contain political judgement on decisions taken by the Parliament of
Ukraine and executive bodies within heir competences.
Article 28. Meetings of The Accounting
Chamber Board
The Accounting Chamber Board at its meetings
shall consider issues of planning and operations of The Accounting Chamber,
methods of controlling and auditing, preparation of reports and information
releases, which are to be submitted to the Parliament of Ukraine and its
committees, as well as materials related to checks, audits and examinations
and which require taking collegial decisions. The Accounting Chamber Board at
its meetings may consider any issue, which according to Articles 2 and 6 of
this Law is covered by the competence of The Accounting Chamber. Meetings of
The Accounting Chamber Board shall be conducted in accordance with the
Regulations of The Accounting Chamber under condition of presence of not less
than two thirds of its members. The Accounting Chamber Board shall take
decisions in a form of resolutions and conclusions by the majority of votes
of its members present at the meeting and shall be signed by the Chairman and
Secretary of the Accounting Chamber. In case of disagreement with decisions
taken by the Accounting Chamber Board, a member of the Board present at its
meeting may inform about it the Parliament of Ukraine or its committees in
written form accompanied by well grounded explanation of his personal
position.
Article 29. Resolutions and conclusions
by the Accounting Chamber Board
Upon completion of controlling actions the
Accounting Chamber shall send its resolutions and conclusions approved by the
Board to state executive bodies, authorities of enterprises, institutions and
organisations, banks and credit institutions, which were subjected to
checking, for subsequent reacting and taking measures on elimination of
detected infringements, recovery of damage caused to the State, restoration
of legal regime of national property and taking to responsibility those
officials, who are deemed guilty for breaking Ukrainian laws, wasting
recourses and uneconomical behaviour.
Resolutions and conclusions by the Accounting
Chamber Board should be considered within the term defined by it but not
later than 15 calendar days upon receiving.
The Accounting Chamber Board shall be informed
immediately about measures taken in compliance with its resolutions and
conclusions. If necessary the Accounting Chamber may provide consultations
and explanations on application of current Ukrainian legislation provisions
to objects subjected to controlling actions.
In case of detection in the course of checks and
audits of instances of illegal appropriation of monetary or material
recourses as well as facts of corruption and other abuses, the Accounting
Chamber must immediately upon decision by its Board submit materials of
checks and audits to law enforcement bodies and inform the Parliament of
Ukraine about it.
Article 30. Generalisations and
proposals by The Accounting Chamber
The Accounting Chamber shall systematically
analyse conclusions of planned and current controlling activities, generalise
and investigate reasons and consequences of detected deviations and
infringements in the process of revenues formation and making expenditures
from the National Budget of Ukraine, safekeeping and utilisation of state
property, targeted use of currency, credit and financial recourses.
In the course of analysis and generalisation of
information obtained by the Accounting Chamber during checks, audits and
examinations it shall develop and submit to the Parliament of Ukraine
proposals on improving acts of law, which regulate budgetary, financial,
credit, civil, legal and other relations.
(Article 31 has lost its force on the grounds of
the Constitutional Court ruling № 7зп (v007p710-97) of 23.12.1997)
Chapter
V. SUPERVISION OF THE ACOUNTING CHAMBER BY THE
VERKHOVNA RADA (PARLIAMENT) OF UKRAINE
Article 32. Relations between the
Parliament of Ukraine and The Accounting Chamber
The Parliament of Ukraine shall direct activities
of the Accounting Chamber on the basis of accountability and controllability
of the Accounting Chamber, its Board and officials with respect to legality
of their activities on exercising their authority stipulated in Article 7 of
this Law and tasks given to the Accounting Chamber by the current legislation.
Article 33. Analysis of impact made by
controlling measures and compliance with
instructions given by the Parliament
The Parliament of Ukraine periodically but not
less frequently than two times a year shall instruct the relevant committee
of the Parliament to analyse results of controlling measures and executed
instructions, which were given to the Accounting Chamber during the year, if
necessary it shall hear information on work done, checks, audits and
examinations conducted by The Accounting Chamber and judge on the state of
its operations in spheres defined by this Law.
Article 34. Hearing of reports and
information of the Accounting Chamber at
parliamentary committees
Parliamentary committees upon agreement of the
Parliament of Ukraine shall hear reports and information of the Accounting
Chamber on results of checks, audits and examinations in line with time
necessary to execute those instructions and agreed with relevant committees.
On the basis of reports and information from the
Accounting Chamber parliamentary committees may make proposals on improvement
of current Ukrainian legislation, development of budgetary, financial and
credit system of Ukraine, as well as make conclusions on concrete issues
related to detected deviations and infringements in spheres prescribed by
this Law, which are to be submitted to the Parliament of Ukraine for
consideration.
Article 35. Annual report of The
Accounting Chamber to the Parliament of Ukraine
The Accounting Chamber annually, not later than
the 1st of December shall submit to the Parliament a general
report in written form on results of execution of the Parliament of Ukraine
instructions, conducted checks, audits and examinations as well as on
expenditures related to these activities. A report of The Accounting Chamber
shall be approved by the Parliament of Ukraine and published in the
Parliament's publications.
Chapter VI.
GUARANTEES TO ACTIVITIES OF THE ACCOUNTING CHAMBER
Article 36. Independence and legality of
the Accounting Chamber's operations
The Accounting Chamber acts as an independent
controlling body of the Parliament of Ukraine and is guided by the
Constitution of Ukraine (254k/96-вp) and Ukrainian laws, functioning and
exercising its authority in line with the statute prescribed by this Law.
Article 37. Guarantees of legal status
of The Accounting Chamber officials
( Part 1 of Article 37 has lost its force on the
grounds of the Constitutional Court ruling № 7-зп (v007p710-97) of 23.12.97)
Only the Prosecutor General of Ukraine can
initiate a criminal case against the Head of the Accounting Chamber, First
deputy and Deputy Head, Chief Comptrollers and Secretary of the Accounting
Chamber.
Perpetrators of any influence on the Accounting
Chamber officials as well as persons, which comply with its instructions,
with the aim of preventing them from execution of their service duties or of
securing making decision, which contradicts current legislation of Ukraine,
of violent actions, offence as well as dissemination of falsified information
about those officials and persons, bear responsibility as its is stipulated
by Ukrainian laws.
The Head of the Accounting Chamber, his First
deputy and Deputy, Сhief Сomptrollers and Secretary of the Accounting Chamber
are guaranteed professional independence. They may be early dismissed from
their positions upon submission by the Chairman of the Parliament of Ukraine
in case of:
1.
infringement of Ukrainian legislation or abuse of office by them (if
the Parliament decides so);
2.
personal application for resignation;
3.
long-term illness, which impedes execution of their professional
duties and which is certified by a health care institution;
4.
reaching of age of 65 years;
Decisions of the Parliament on dismissal of
above-mentioned persons in cases presented in part 4 of this article shall be
taken by the majority vote of the constitutional composition of the
Parliament of Ukraine.
Operations of the Accounting Chamber may be
suspended in cases stipulated in current Ukrainian legislation.
Article 38. Funds to maintain the
Accounting Chamber
Funds to maintain The Accounting Chamber shall be
allocated directly from the National Budget of Ukraine. The amount of these
funds shall be annually defined by the Parliament of Ukraine and given a
separate line in the National Budget of Ukraine.
Article 39. Material and social security
of The Accounting Chamber officials
The Accounting Chamber officials are covered by
the Law of Ukraine on Public Service (3723-12), they are public servants and
have relevant service authority.
Basic pay of The Accounting Chamber employees
shall be 30% bigger than relevant pay of public servants.
The Head of the Accounting Chamber, First deputy
and Deputy Head, Chief Comptrollers and Secretary of the Accounting Chamber
are entitled to monthly personal benefits in the amount of 70% of their basic
pay.
The Accounting Chamber employees are covered by
the same health care, resort and sanatorium, household and transportation
services as employees of the Parliamentary Staff.
Article 40. Information about activities
of The Accounting Chamber
The Accounting Chamber shall regularly publish
information about its operations in mass media.
Annual report on operations of The Accounting
Chamber to the Parliament of Ukraine must be published.
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President of Ukraine
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L.Kuchma
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Kyiv, 11 July 1996
№ 315/96 -вр
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