The Committee for Internal State Audit and its territorial subdivisions take financial control measures within their competence, in accordance with legislation on state audit and financial control.
Consequences of non-compliance with the order (prescription).If the order is not complied with, financial control measures do not cease to be in effect, moving to the next stage:
- Administrative liability. Administrative proceedings are initiated within the scope of competence.
- Judicial recovery. Claims are filed with the court in order to ensure compensation of the amounts of identified financial violations to the relevant budget, including compliance with the order.
- Transfer of audit materials to criminal prosecution bodies. Materials containing signs of a criminal offense, together with the relevant audit evidence, are transferred to criminal prosecution bodies for a procedural decision through the prosecutor's offices.
In case of appeal against the results of state audit and financial control by the audit object, business entities, as well as other persons whose interests are affected by audit activities, the transfer of materials to criminal prosecution bodies is carried out through the prosecutor's offices after compliance with the appellate and (or) judicial procedure for dispute resolution.
The fundamental task of the authorized body of internal state audit is to ensure the inevitability of response to financial violations and the protection of state interests!
