Article 184. Presenting results of state financial control

Documents on the results of state financial control carried out in the form of follow-up control are presented with indication of:

type of document;

place where control has been carried out, date when document has been drawn up;

grounds for state financial control;

type of state financial control and its duration;

surnames, first names and patronymics of officials who conducted state financial control;

full name of the object of state financial control, positions, surnames, names and patronymics of officials responsible for the period covered by the control, with the obligatory indication of the period of employment in their respective positions;

location (postal address), bank details of the object of state financial control;

information on the measures taken based on the results of the previous control (checks);

the period covered by state financial control, and general information about the documents submitted by the object of state financial control for its implementation;

violations revealed during the control (checks), indicating the acts of legislation, the norms of which were violated.

The document drawn up as a results of state financial control carried out in the form of follow-up control must be accompanied by copies of documents that served as ground for conducting state financial control, protocols of actions performed under the state financial control, inventory reports, conclusions of engaged experts and specialists, materials obtained during the control at the request of officials conducting state financial control, as well as other documents confirming the performance of actions under the control.

Inclusion in the document drawn up as a result of the conducted state financial control of various conclusions, assumptions and facts that are not confirmed by legislative acts, documents or the results of procedures carried out in the course of the state financial control of the activities of an object of state financial control, information from investigation materials and references to the testimony of officials of the object of state financial control, given by them to the investigating authorities, is not allowed.

Document drawn up as a result of the conducted state financial control should not provide a legal assessment of the actions of officials and financially liable persons of the object of state financial control, as well as qualification of their actions, intentions and goals.