Article 185. Rights and responsibilities of officials of objects of state financial control

Officials of an object of state financial control have the rights:

to know the purpose, start date and duration of state financial control;

to require from officials of the state financial control authorities to present the decision of the head of this authority and a one-time authorization certificate giving them the right to carry out state financial control in the form of follow-up control, as well as an official identification;

not to admit to state financial control persons, who have no lawful basis for its implementation;

to appeal the results of state financial control.

Officials of an object of state financial control are responsible for:

creating the necessary conditions to officials of the state financial control authority for conducting state financial control;

complying with lawful requirements of the state financial control authority and their officials, as well as not interfering with the lawful activities of officials of the state financial control authority;

providing to officials of the state financial control authority, during the conduct of state financial control, documents and information necessary for conducting this control, bearing personal responsibility for their truthfulness, objectivity and completeness;

ensuring the refunding of funds used in violation of budgetary legislation, as well as the fulfillment of contractual obligations by suppliers of goods (works, services).

Officials of objects of state financial control may have other rights and bear other responsibilities in accordance with the legislation.