A presidential decree “On measures to further improve the system of state financial control” was adopted.
According to the document, the following forms and types of control carried out by the Accounts Chamber, starting from January 1, 2022, will be additionally introduced into practice:
- financial audit;
- compliance audit;
- performance audit.
Starting from October 1, 2021, the Accounts Chamber, the Ministry of Finance and the Internal Audit Service at least once a quarter report on their activities to the public with the participation of representatives of the mass media.
Also, from January 1, 2022, financial control measures are carried out exclusively in entities included in the annual control program, with the exception of desk control and other cases provided for by law.
By January 1, 2022, the State Audit software package will be launched.
According to it:
- all measures of state financial control carried out in budgetary organizations, state trust funds and other funds established in accordance with the established procedure, including measures of audit of internal audit services, are registered in the “State audit” program;
- for each control event, a plan for the control event is drawn up, including the issues under study, the subject of the event, the procedure for accumulating and analyzing information;
- events that are not registered in the “State audit” program are illegal.
In addition, starting from 2022, a citizen-participatory audit system will be introduced, providing for the quarterly implementation of control measures by the Ministry of Finance and the internal audit services at at least two objects, determined by the audit system with the participation of citizens.
