Central or national government agencies, bureaus, offices, instrumentalities and local government units at all levels State-owned and controlled corporations, universities, colleges and enterprises Private entities and non-governmental organizations receiving loans, subsidy or grants from the state Social undertakings that enjoys financial support from the state Any enterprises and the organizations irrespective of accessory and forms of ownership if they use means and property of the federal budget Central or national government agencies, bureaus, offices, instrumentalities and local government units at all levels State-owned and controlled corporations, universities, colleges and enterprises Private entities and non-governmental organizations receiving loans, subsidy or grants from the state Social undertakings that enjoys financial support from the state Any enterprises and the organizations irrespective of accessory and forms of ownership if they use means and property of the federal budget

Recommendations for taking measures to eliminate of the revealed violations Right to send to the officials of audited entities the obligatory recommendations for execution Make a decision on stay of all types of financial payment and transactions on the accounts of audited entity Send the notice of application of the budgetary coercive measures

Information on corruption violations and risks goes to prosecutor's office and other law enforcement agencies for scrutiny and investigation