On approval of the standard for the implementation of internal state financial control "Principles for the implementation of internal state financial control by the Federal Treasury"

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

On approval of the standard for the implementation of internal state financial control"Principles for the implementation of internal state financial control by the Federal Treasury"

The document was returned without state registration
Ministry of Justice Russian Federation. -

Letter of the Ministry of Justice of Russia dated February 14, 2017 N 01/17750-YUL.

______________________________________________________________

In accordance with paragraph 3 of Article 269.2 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2013, N 31, Art. 4191; 2016, N 1, Art. 26; N 27, Art. 4278 ), subclause 5.2.30 of the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; 2013, N 36, Art. 4578),

I order:

Approve the standard for the implementation of internal state financial control "Principles for the implementation of internal state financial control by the Federal Treasury."

Minister
A.G.Siluanov

Standard for the implementation of internal state financial control "Principles for the implementation of internal state financial control by the Federal Treasury"

APPROVED
by order
Ministry of Finance
Russian Federation
dated December 29, 2016 N 251н

I. General provisions

1. The standard for the implementation of internal state financial control "Principles for the implementation of internal state financial control by the Federal Treasury" (hereinafter referred to as the Standard) was developed in order to establish general principles related to the implementation of the powers of the Federal Treasury on internal state financial control.

2. The powers of the Federal Treasury to exercise internal state financial control are:

control over compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations;

control over the completeness and reliability of reporting on the implementation of state programs of the Russian Federation, including reporting on the execution of government tasks.

II. Terms and Definitions

3. For the purposes of this Standard, the following concepts are used:

control activities - the activities of the Federal Treasury to implement internal state financial control;

control event - a scheduled or unscheduled inspection, scheduled or unscheduled audit or examination carried out in the course of control activities;

violation - an established fact of non-compliance of the activities of the object of control and (or) reporting on its results with the requirements of the budget legislation of the Russian Federation and other regulatory legal acts of the Russian Federation regulating budgetary legal relations, insofar as they are subject to internal state financial control;

working documentation - documents and other materials containing information recorded on paper or electronic media with details that allow it to be identified, prepared or received in connection with the control activity;

results of a control event - information contained in a document (act, conclusion) drawn up based on the results of a control event;

damage - additional expenses of the federal budget, federal budgetary institutions, federal autonomous institutions that were carried out or need to be carried out as a result of a violation of the terms of a document committed by the object of control, which is legal basis occurrence and implementation of expenses, provision of funds from the budget, allocation of budget funds, government contract; and (or) budget expenditures that need to be made to restore (acquire) lost (damaged) state property; and (or) federal budget revenues not received due to the commission (allowance) of a violation by the object of control;

authorized officials - officials of the Federal Treasury exercising internal state financial control.

III. Principles of internal state financial control

4. The principles of implementation of internal state financial control determine the ethical and professional standards, which must be followed by authorized officials.

Ethical principles

5. Ethical principles include how ethical standards for state civil servants in general, and additional requirements for authorized officials, taking into account the specifics professional activity on the exercise of powers for internal state financial control.

6. Ethical principles include the principles of honesty, independence, objectivity, prevention of conflicts of interest, responsibility, competence, confidentiality.

7. The principle of honesty means that authorized officials, in the process of interaction with representatives of objects of control, act openly, demonstrating high standards of behavior when expressing a professional position. Honesty also presupposes the presence of internal moral dignity, which is manifested in the unity of word and deed, the ability of an official to give an adequate assessment of his behavior, to be aware of the boundaries of personal and professional capabilities and interests, and to be open to the professional community.

8. The principle of independence means that authorized officials, when performing the tasks assigned to them, must be independent from the objects of control and the citizens associated with them in administrative, financial and functional terms.

The independence of authorized officials lies in the fact that they:

did not appear during the audited period and are not an official and (or) other employee of the object of control or the owner of the organization during the period of the control activity (in cases of inspections in organizations not related to the public sector);

in accordance with the family legislation of the Russian Federation, are not in a marriage relationship, a relationship of kinship or property, an adoptive parent and an adopted child, as well as a trustee and ward of the object of control or the owners of the organization (in cases of inspections in organizations not related to the public sector);

were not connected during the audited period and were not connected during the period of the control event financial relations with the object of control.

The independence of authorized officials does not contradict the maintenance of friendly relations and interaction with objects of control on the implementation of internal state financial control.

9. The principle of objectivity means the absence of prejudice or bias among authorized officials in relation to the objects of control and their officials.

Objectivity implies impartiality of assessments and recommendations and the exclusion of influence on officials by factors such as external pressure, political or ideological influence from any social groups, religious or public associations. Authorized officials must ensure equal treatment of all individuals and legal entities. The conclusions of authorized officials must be supported by factual data and documents containing reliable and official information.

10. The principle of preventing conflicts of interest involves the implementation by authorized officials of a set of measures to prevent corruption and conflicts of interest, determined in accordance with the legislation of the Russian Federation, as well as the settlement of conflicts of interest that have arisen.

The principle of preventing conflicts of interest provides, inter alia, periodic change directions of activity of authorized officials in order to maintain independence and objectivity (rotation).

11. The principle of responsibility means that authorized officials must be held accountable for improper execution of their powers. Authorized officials are responsible for illegal actions committed during the implementation of internal state financial control in accordance with the legislation of the Russian Federation.

12. The principle of confidentiality involves ensuring the safety and non-disclosure of information constituting state and other secrets protected by federal law, as well as confidential information or proprietary information that has become known to authorized officials in connection with the performance of official duties.

Authorized officials do not have the right to disclose information received by them in the implementation of internal state financial control; they also do not have the right to use such information for personal gain or to harm others.

13. The principle of competence means that internal state financial control must be carried out by authorized officials who have the necessary theoretical and practical vocational training, as well as special knowledge, skills and abilities in the established field of activity. The education and experience of authorized officials must be commensurate with the nature, scope and level of complexity of the assigned authority to exercise internal government financial control.

Authorized officials are required to behave professionally and be guided in their work by the principles and standards of internal state financial control.

Operating principles

14. The principles of carrying out activities determine the standards that should guide the Federal Treasury in the implementation of internal state financial control, and include the principles of: legality, efficiency, preventive orientation, risk orientation, materiality, continuity, informatization, unity of methodology, interaction, information openness .

15. The principle of legality provides for the implementation of control activities by authorized officials with strict and strict observance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, other regulatory legal acts of the Russian Federation and ensuring their implementation within the established competence of the Federal Treasury in terms of the implementation of internal state financial control.

In the course of exercising the powers of internal state financial control, officials of the internal state financial control body must recognize, respect and protect the rights and legitimate interests citizens and organizations.

16. The principle of effectiveness means that the Federal Treasury must have approved measurable indicators for achieving results related to minimizing budgetary and property risks, and provide an assessment of the degree to which these results have been achieved. The system for assessing the effectiveness of internal state financial control should be aimed at reducing the negative effects that arise as a result of non-compliance by objects of control with the budget legislation of the Russian Federation or other regulatory legal acts governing budgetary legal relations.

17. The principle of efficiency means the implementation of control activities using the least amount of labor, material, financial and other resources in order to reduce violations in the financial and budgetary sphere and ensure an improvement in the quality of financial discipline of the objects of control, including by preventing and preventing violations.

The system for assessing the effectiveness of control activities should include not only absolute quantitative indicators, including the number of inspections, violations, penalties, but also relative quantitative indicators, including the ratio of the results of activities in the field of internal state financial control and the costs of implementing internal state financial control.

One of key indicators The effectiveness of internal state financial control becomes the size of the prevented damage to public legal education as a result of the implementation of control measures.

18. The principle of preventive focus of activities for the implementation of internal state financial control means that priority measures should be taken aimed at eliminating the causes, factors and conditions contributing to the violation of mandatory requirements established by the legislation of the Russian Federation.

In order to implement these measures, the Federal Treasury:

ensures the posting on the official website on the Internet information and telecommunications network of lists of regulatory legal acts or their individual parts containing mandatory requirements, assessment of compliance with which is the subject of internal state financial control;

provides regular generalization of the practice of implementing internal state financial control.

19. The principle of risk management (risk-oriented) involves concentrating efforts on areas of activity characterized by an increased likelihood of events that may cause damage to the federal budget (budgetary or autonomous institution) and (or) violation of the budget legislation of the Russian Federation, other regulatory legal acts regulating budget legal relations.

20. The principle of materiality provides for the selection of facts of economic life, financial transactions that are subject to verification, based on the significance of their impact on the value of assets, liabilities and financial results, the circumstances of the occurrence of these facts and transactions, as well as the size, nature and social significance of the corresponding violations of the requirements of budget legislation Russian Federation and other normative legal acts regulating budgetary legal relations.

21. The principle of continuity of internal state financial control involves monitoring permanent basis(monitoring) of key processes and procedures in order to timely identify risks and deviations from specified parameters, which is carried out, inter alia, using integrated information systems.

22. The principle of informatization presupposes that when implementing internal state financial control, modern information and telecommunication technologies should be used to automate constant and monotonous processes, ensure prompt processing of a large amount of data and automatic generation of documents during control activities.

As part of the implementation of this principle, automated information and analytical support of internal state financial control should be provided at all stages of its implementation, including for the purpose of generating and analyzing information about the objects of control and the results of previous control activities, continuously identifying and preventing emerging risks, recording in automatic mode via application software budget violations in order to take timely measures aimed at eliminating violations.

23. The principle of unity of methodology involves the use of general principles and standards for the implementation of internal state financial control, including unified approaches to defining control processes and procedures, the unity of the terminology base in the field of internal state financial control, criteria and indicators for assessing control activities.

When implementing internal state financial control and recording its results, compliance with uniform requirements for the forms and content of documents generated during and following the results of internal state financial control must be ensured.

The principle of unity of methodology provides for consistency in approaches to describing detected violations and responsibility for their commission, assessing the amount of damage caused to the Russian Federation as a result of violations, taking into account the law enforcement practice of state financial control (supervision) bodies, as well as the practice of resolving legal disputes.

24. The principle of interaction involves ensuring constructive interaction on issues of coordinating control activities and developing proposals for further improvement of internal state financial control. Interaction is carried out between the Federal Treasury and other internal state financial control bodies, external state financial control bodies, as well as law enforcement agencies.

25. The principle of information openness means the public availability of information about the activities of the Federal Treasury in the implementation of internal state financial control. Availability of information is ensured by publishing general information on the official website of the Federal Treasury, an annual report on the results of control activities carried out by the Federal Treasury, as well as other information, with the exception of information the free dissemination of which is prohibited or limited in accordance with the legislation of the Russian Federation.



Electronic document text
prepared by Kodeks JSC and verified against:
official website of the Russian Ministry of Finance
www.minfin.ru, 01/19/2017

On approval of the standard for the implementation of internal state financial control "Principles for the implementation of internal state financial control by the Federal Treasury" (returned without state registration)

Publication date: 19.01.2017

Date of change: 19.01.2017

Attached file: docx, 88.41 kB

On approval of the standard for the implementation of internal state financial control by the Federal Treasury

In accordance with paragraph 3 of Article 269.2 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2013, No. 31, Art. 4191; 2016, No. 1 (Part I), Art. 26; 2016, No. 27 (part II), art. 4278) subclause 5.2.30 of clause 5.2. Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258; 2013, No. 36, Art. 4578),
order:

1. Approve the standard for the implementation of internal state financial control by the Federal Treasury “Conducting an audit of accounting (budget) statements.”

2. This order comes into force on ______ 2017.

Minister A.G. Siluanov

Approved

by order of the Ministry of Finance

Russian Federation

from "___"__________201_g. No._____

Standard

implementation of internal state financial control

Federal Treasury

“Conducting an audit of accounting (budget) statements”

I. General provisions

1. This standard for the implementation of internal state financial control by the Federal Treasury “Conducting an audit of accounting (budget) statements” (hereinafter referred to as the Standard) establishes uniform rules, procedures and procedures for auditing accounting (budget) statements.

2. This Standard also applies to counter-verification of accounting (budget) statements carried out as part of a control event.

3. The purpose of checking the accounting (budget) statements is to form a conclusion on the reliability of the accounting (budget) statements, including the compliance of the statements with established requirements, and the absence of significant distortions and knowingly unreliable information in them

4. The audit of accounting (budget) statements is considered as a way to identify errors, illegal actions or other violations (for example, dishonesty that may have occurred).

5. Officials of the Federal Treasury exercising control in the financial and budgetary sphere (hereinafter referred to as officials) are required to plan and carry out the audit from a position of professional skepticism, recognizing that circumstances may exist that could cause a material distortion of the accounting (budget) statements.

6. When planning and conducting an audit, it is necessary to identify and assess the risks of material misstatement of accounting (budget) statements due to fraud and (or) error, and also to obtain a sufficient amount of evidence indicating the presence or absence of material misstatements, through the development and implementation of appropriate review procedures in response to assessed risks;

7. For each control measure to conduct an audit of accounting (budget) statements, it is necessary to assess the materiality of indicators and other information contained in the accounting (budget) statements.

8. The materiality of indicators and other information contained in the accounting (budget) statements, the materiality of misstatements and the risks of material misstatement of the accounting (budget) statements are assessed in accordance with methodological recommendations Ministry of Finance of the Russian Federation.

9. This Standard is applied taking into account the provisions of the standard for the implementation of internal state financial control “Principles for the implementation of internal state financial control”.

10. This Standard discloses and supplements the provisions of the standard for internal state financial control “Organization of control activities” in relation to the audit of accounting (budget) statements.

11. The procedures necessary for conducting an audit are determined taking into account the requirements of the legislation of the Russian Federation, regulatory legal acts of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, as well as this Standard. The list of regulatory legal acts that officials of the internal state financial control body must follow when conducting an audit of accounting (budget) statements is given in Appendix No. 1 to this Standard.

II. Terms and Definitions

12. The following terms and definitions are used in this standard:

misstatement - the difference between the amount, classification, presentation or disclosure for a reporting element in accordance with the accounting (budget) statements of the control object and the amount, classification, presentation or disclosure for a reporting element, which is established for this element by the requirements of the budget legislation of the Russian Federation and other regulatory legal acts acts regulating budgetary legal relations, the procedure for maintaining accounting (budget) records and the formation of accounting (budget) reporting;

unreliability of accounting (budget) statements - accounting (budget) statements are recognized as unreliable if there is a distortion in such statements of indicators expressed in monetary terms, which led to distortion of information about assets and liabilities and (or) financial results;

non-detection risk – the risk that during the audit of accounting (budget) statements, significant misstatements will not be identified;

risk of material misstatements – the risk that the accounting (budget) statements contain material misstatements. The risk of material misstatement, in turn, includes inherent risk and control risk;

violation – for the purposes of this Standard, a violation means non-compliance with established regulatory legal acts requirements for the procedure for maintaining accounting (budget) records and generating accounting (budget) statements, which led to distortion of indicators and other information contained in the accounting (budget) statements, or to the recognition of the accounting (budget) statements as knowingly unreliable;

deficiency - for the purposes of this Standard, a deficiency is understood as non-compliance with the requirements established by regulatory legal acts for the procedure for maintaining accounting (budget) accounting and the preparation of accounting (budget) reporting, which did not lead to distortion of indicators and other information contained in the accounting (budget) reporting, or to recognition of accounting (budget) statements as knowingly unreliable;

inherent risk - the risk inherent in the systems being tested, assuming the absence of appropriate internal control and the occurrence of misstatements in reporting (significant both on their own and in combination with other misstatements);

control risk is the risk that the internal control system will not be able to prevent or timely detect misstatements (material both on their own and in combination with other misstatements);

materiality - information is considered material if its omission or reflection in violation of the requirements of the budget legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations, the procedure for maintaining accounting (budgetary) records and the formation of accounting (budgetary) reporting, may lead to distortion of financial reporting indicators , as well as influence the economic decisions made by users of accounting (budget) statements.

III. Rules and procedures

13. The audit of accounting (budget) statements provides for a set of procedures, the implementation of which is advisable to achieve the goal established by this Standard. The audit involves consideration of all significant aspects related to the preparation of accounting (budget) statements, and includes the following basic procedures:

preparation and appointment of the inspection;

conducting an inspection;

registration of inspection results;

ensuring the quality of inspection;

implementation of verification results.

Preparing and assigning an inspection

14. During the preparation of an audit of accounting (budget) statements, it is necessary to obtain information about the object of control related to the accounting (budget) statements, including:

general characteristics of the scope of activity of the object of control and the sector of the economy in which the object of control carries out its activities, including taking into account the information contained on official websites on the Internet information and telecommunications network for posting information (for example, an official website for posting information about government ( municipal) institutions www.bus.gov.ru; unified information system in the field of procurement www.zakupki.gov.ru), as well as within the framework of interdepartmental interaction;

location of production facilities, affiliates of the object of control;

organizational structure of the control object;

the nature of the accounting (budget) accounting information system used by the object of control;

the accounting policy applied by the control object;

the nature of business transactions (facts of economic life), assets, liabilities, income and expenses;

the materiality of business transactions carried out by the object of control and balances on accounting (budget) accounts as of the reporting date;

internal control system;

results of previous audits of accounting (budget) statements;

budget (accounting) reporting of the subject of control contained in information systems Federal Treasury (for example, the “Accounting and Reporting” subsystem of the state integrated information system “Electronic Budget”).

This information is used in preparing the necessary requests and developing appropriate procedures, as well as in analyzing responses to requests and other information received.

15. When using the results of work performed by another regulatory body or expert, you should make sure that the previously performed work corresponds to the purpose of the planned audit of accounting (budget) statements.

16. The appointment of an inspection is carried out in the manner prescribed by the standard for the implementation of internal state financial control “Organization of control activities”.

Carrying out an inspection

17. During the audit of accounting (budget) statements, procedures such as inspection, observation, request, confirmation, recalculation, similar procedures, and analytical procedures are used.

18. Inspection is used both in carrying out substantive procedures (for example: checking documents justifying and confirming the execution of operations by the object of control in accordance with the requirements of the legislation of the Russian Federation, checking documents confirming accepted management decisions), and when carrying out tests of the internal control system.

19. Observation involves monitoring a process or procedure performed by employees of the object of control. As a rule, observation is used when conducting tests of the internal control system as a check of the implementation of established control procedures (for example, in relation to conducting an inventory of accounting objects).

20. The request involves seeking information from knowledgeable persons within or outside the control object.

21. Confirmation is a written response to a request for information about transactions performed by the object of control, transaction amounts for transactions. Confirmation is used in substantive procedures.

22. Recalculation involves checking the correctness of the arithmetic calculations of the control object or performing your own calculations.

23. Performing similar procedures involves repeating internal control procedures performed by officials of the control object in order to ensure that they are performed adequately and lead to the stated results.

24. Analytical procedures include the analysis and assessment of received and (or) verified economic and non-economic information.

25. Procedures used in conducting an audit may include:

a) inquiries about the specifics of the object’s scope of activity;

b) requests regarding the accounting policies of the control object;

c) requests regarding the order of reflection in accounting, classification and generalization of transactions, grouping of information for reflection in accounting (budget) statements;

d) requests regarding all essential prerequisites for the preparation of accounting (budget) statements;

e) analytical procedures developed to identify relationships and individual items that appear atypical (uncharacteristic for a given accounting entity).

When performing these procedures, the official must specifically consider the circumstances that led to the need to make corrections (adjustments) to the information of the financial periods preceding the reporting period.

These procedures include a comparison of the accounting (budget) statements of the audited financial period with the same period of previous financial years, a comparison of the accounting (budget) statements with the expected results and financial condition, study of the relationships between various indicators of accounting (budget) reporting, which must correspond to the predicted indicators characteristic of a given object of control and (or) for the industry as a whole;

f) requests regarding decisions made at general meetings (conferences) of employees, meetings of the council (supervisory board), decisions of other collegial and advisory bodies, as well as other decisions that could have an impact on the accounting (budget) reporting indicators;

g) study of accounting (budget) reporting, taking into account information that has become known about the compliance of the procedure for maintaining accounting (budget) accounting by the object of control with the rules for maintaining accounting (budget) accounting and drawing up accounting (budget) reporting established by the legislation of the Russian Federation and the accounting policies adopted by it;

h) obtaining opinions (acts, reports, orders) of other control (supervisory) bodies, which respectively verified the financial information presented by one or more components and included in the indicators of the accounting (budget) statements of the control object;

i) requests to employees of the control object who are responsible for the preparation of accounting (budget) statements regarding, for example, whether all transactions have been reflected in accounting, whether the accounting (budget) statements have been compiled in accordance with the rules of accounting (budget) accounting, and preparation of accounting (budget) statements, whether there have been changes in the activities of the control object or in its accounting policies, what they were, as well as requests for issues that arose during the audit, and, if necessary, receiving statements and explanations from the management of the control object writing.

An approximate list of procedures that can be carried out during the inspection is given in Appendix No. 2 to this standard.

26. As a rule, during the audit of accounting (budget) statements, a sample study is used, in which verification procedures are applied to less than all elements of one article of accounting (budget) statements or a group of similar financial and economic transactions (facts of economic life). The procedure for implementing a sample study is determined by the methodological recommendations of the Ministry of Finance of the Russian Federation.

27. During the audit of accounting (budget) statements, one should take into account the risks associated with the possibility of forming an erroneous conclusion about the reliability of the accounting (budget) statements, recognizing the accounting (budget) statements as unreliable, or recognizing the accounting (budget) statements as knowingly unreliable. These risks include detection risk and the risk of material misstatement, including inherent risk and control risk.

The procedure for assessing risks associated with the possibility of forming an erroneous conclusion about the reliability of accounting (budget) statements, distortion of certain reporting indicators, recognition of accounting (budget) statements as unreliable, or recognition of accounting (budget) statements as knowingly unreliable is determined by the methodological recommendations of the Ministry of Finance of the Russian Federation.

28. Officials authorized to conduct an audit must request information about the presence of any events that occurred after the date of preparation of the accounting (budget) statements, which may require adjustments to the accounting (budget) statements or the disclosure of any information therein.

29. If the officials authorized to conduct the audit have reason to believe that the information being the subject of the audit may be materially distorted, he must perform additional or expanded procedures necessary to express negative assurance about the distortion of the indicators of the presented financial (budget) statements .

30. In order to express confidence in the act based on the results of an audit regarding misstatements, the official must obtain sufficient appropriate evidence (primarily through inquiries and analytical procedures that allow the appropriate conclusions to be drawn).

31. During the audit of accounting (budget) statements, working documents (for example: questionnaires, flow charts, tables) must be drawn up, the requirements for the form, content and volume of which are determined by the Ministry of Finance of the Russian Federation. Documentation is required, including:

results of assessing the materiality of the information contained in the accounting (budget) statements,

most important information regarding the studied aspects of the activity of the control object;

description of the internal control system;

identified risks and related elements of the internal control system;

volume and nature of distortions in accounting (budget) statements.

32. When conducting an audit, the authorized official provides a limited level of confidence that the information to be reviewed does not contain material misstatements, given the volume of documents examined.

Registration of inspection results

33. The report on the results of the inspection must contain one of the following conclusions:

conclusion on the reliability of accounting (budget) statements;

conclusion on recognition of accounting (budget) statements as unreliable;

conclusion on recognition of accounting (budget) statements as knowingly unreliable.

34. If the accounting (budget) statements are recognized as unreliable, the act provides a conclusion on the significance of the distortion, including:

slight distortion;

significant misstatement;

gross distortion.

35. A minor distortion of accounting (budget) statements recognized as unreliable is understood as:

distortion of an accounting (budget) reporting indicator expressed in monetary terms by no more than 10 percent, but not exceeding one hundred thousand rubles;

understatement due to distortion of accounting (budget) reporting data of the amounts of taxes and fees by no more than 10 percent, but not exceeding one hundred thousand rubles.

36. Significant distortion of accounting (budget) statements means:

distortion of an accounting (budget) reporting indicator expressed in monetary terms by no more than 10 percent, exceeding one hundred thousand rubles, but not exceeding one million rubles;

understatement due to distortion of accounting (budget) reporting data of the amounts of taxes and fees in the amount of more than one hundred thousand rubles, but not exceeding one million rubles;

37. Gross distortion of accounting (budget) statements recognized as unreliable means:

distortion of an accounting (budget) reporting indicator expressed in monetary terms by at least 10 percent or exceeding one million rubles;

understatement due to distortion of accounting (budget) reporting data of the amounts of taxes and fees in the amount of more than one million rubles.

38. Knowingly unreliable accounting (budget) reporting means:

inclusion in accounting (budget) reporting of indicators that are not confirmed by the relevant budget accounting registers;

inclusion in the accounting (budget) reporting indicators of information based on the registration of non-occurring facts of economic life (including unrealized expenses, non-existent obligations), an imaginary or feigned object of accounting (budget) accounting in the accounting registers;

inclusion in the accounting (budget) reporting indicators of information that does not correspond to reality and (or) failure to reflect true facts, leading to the inability to reliably assess compliance with the restrictions established by the budget legislation of the Russian Federation in order to receive funds from the budgets, including budget loans, interbudgetary transfers.

39. The form, content and procedure for submitting an act based on the results of an audit of accounting (budget) statements are determined by the Ministry of Finance of the Russian Federation.

Quality Assurance

40. Ensuring the quality of the audit of accounting (budget) statements is carried out by the head of the audit group or, on his behalf, by individual members of the audit group in relation to each member of the audit group and at all stages of the audit of the accounting (budget) statements.

41. The head of the audit team or, on his behalf, individual members of the audit team must promptly monitor the progress of the audit procedures. Supervision should cover the most significant procedures, especially those related to complex or controversial issues in the preparation of accounting (budget) reporting identified during the audit, as well as significant risks and other areas that the head of the audit team considers important.

42. The head of the audit group is responsible for the quality of the audit of the accounting (budget) statements as a whole, the results of risk assessment, sample size, materiality of indicators and other information contained in the accounting (budget) statements, distribution of work, supervision and execution of the audit in accordance with the standards legal acts of the Russian Federation, as well as standards for the implementation of internal state financial control.

43. In order to ensure the quality of the audit, the head of the audit team must determine whether the members of the audit team have the necessary skills and competence to audit the accounting (budget) statements, and also eliminate, if necessary, discrepancies in the professional judgments of the members of the audit team.

44. Before issuing the results of the accounting audit ( budget reporting) The review team leader should review the review team members' work papers and discuss their work to ensure that the evidence obtained is sufficient and appropriate to support the conclusions reached.

45. The head of the audit group should not check all working documents generated during the audit of accounting (budget) statements, but he must document information about when and what working documents were checked by him.

Implementation of test results

46. ​​Consideration of the results of the audit of accounting (budget) statements is carried out in accordance with the procedures provided for by the standard for the implementation of internal state financial control “Organization of control activities”.

47. If accounting (budget) statements are recognized as unreliable or deliberately unreliable, the object of control is sent an order containing mandatory requirements to eliminate identified violations and (or) shortcomings, including:

eliminating distortions in accounting (budget) reporting indicators;

exclusion from accounting (budget) reporting of indicators that are not confirmed by the relevant budget accounting registers;

exclusion from the accounting (budget) reporting of information based on the registration of facts of economic life that did not take place (including unrealized expenses, non-existent obligations), an imaginary or feigned object of accounting (budget) accounting in the accounting registers;

exclusion from accounting (budget) reporting of information that does not correspond to reality.

If violations identified during the inspection are eliminated, no order is sent.

Appendix No. 1

List of regulatory legal acts that officials of the internal state financial control body must follow when checking accounting (budget) statements when exercising powers of internal state financial control

1. Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (Collected Legislation of the Russian Federation, 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016 No. 22, Art. 3097);

2. Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”;

3. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" ;

4. Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application”;

5. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”;

6. Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts of accounting of autonomous institutions and Instructions for its application”;

7. Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;

8. Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions”;

9. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use";

10. Order of the Ministry of Finance of Russia dated March 1, 2016 No. 15n “On approval of additional forms of annual and quarterly budget reporting on the execution of the federal budget and Instructions on the procedure for their preparation and presentation”;

11. Order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n “On approval of additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, and Instructions on the procedure for their preparation and presentation”;

12. Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations (Article 32, paragraphs 3.3-3.5) (Collected Legislation of the Russian Federation 2010, No. 19, Art. 2291);

13. Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions” (Article 2, paragraph 13, subparagraphs 7-8) (Collected Legislation of the Russian Federation 2011, No. 30, Art. 4587);

14. Decree of the Government of the Russian Federation dated November 28, 2013 No. 1092 “On the procedure for the Federal Treasury to exercise powers of control in the financial and budgetary sphere” (together with the “Rules for the exercise by the Federal Treasury of powers of control in the financial and budgetary sphere”) (Collected Legislation of the Russian Federation 2014, No. 44, Art. 6077; 2016, No. 17, Art. 2399; No. 36, 5408);

15. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (Bulletin of the Bank of Russia, 2015, No. 21);

16. Decree of the Government of the Russian Federation of October 14, 2010 No. 834 “On the specifics of writing off federal property” (Collected Legislation of the Russian Federation 2012, No. 24, Art. 3179; No. 53, Art. 7916; 2016, No. 25, Art. 3810; No. 35, Art. 5344);

17. Order of the Ministry of Finance of Russia No. 30n, Ministry of Economic Development No. 96 dated March 10, 2011 “On approval of the procedure for submission by federal state unitary enterprises, federal government enterprises and federal government agencies documents for approval of the decision to write off federal property assigned to them under the right of economic management or operational management.”

Appendix No. 2

An approximate list of procedures that can be carried out during the audit of accounting (budget) statements

Real sample list is not a program for auditing accounting (budget) statements. It is not intended that all specified procedures must be applied during every inspection.

General procedures

1. Gain an understanding of the activities of the control object, the accounting (budgetary) accounting system and the preparation of accounting (budgetary) reporting.

2. Analyze the degree of automation of accounting (budget) accounting and the formation of accounting (budget) reporting (in terms of the availability of used software product on maintaining accounting (budget) records and preparing accounting (budget) reporting) ( complex automation process, automation of individual sections or individual accounting procedures).

3. Inquire whether there have been significant changes in the activities of the economic entity compared to the previous reporting period (for example, a change in the type of institution, reorganization (merger, spin-off), creation (liquidation) of separate structural divisions, new types of activities).

4. Review the minutes of the supervisory board and other relevant decisions in order to identify issues important for review.

5. Request information about completed major transactions, interested party transactions (transactions with affiliated parties) and whether the requirements of the legislation of the Russian Federation for the execution of these transactions (operations) were properly observed.

6. Request information about real estate transactions and their approval, including their provision for rent. Analyze the legality of these transactions.

7. Request information about transactions with particularly valuable movable property and their approval, including the provision of lease of the specified property. Analyze the legality of these transactions.

a) whether it complies with the basic rules of accounting (budgetary) accounting and preparation of accounting (budgetary) reporting;

b) whether accounting policies were applied appropriately;

c) whether there were changes in accounting policies in the current financial year, whether changes in accounting policies and the reasons for the changes were properly disclosed in the accounting (budget) statements.

9. Analyze the completeness and timeliness of the submission of accounting (budget) statements, as well as compliance with the procedure for its submission.

10. Analyze reporting for the presence of arithmetic and logical errors in indicators, compliance of reporting indicators with classifier data (relevance of applied budget classification codes, codes provided for systematizing information in individual reporting forms).

11. Analyze the economic entity’s compliance with mandatory requirements for disclosure of information as part of the explanatory note presented as part of the reporting.

12. Analyze the compliance of reporting indicators with indicators of cash execution of the federal budget, as well as indicators of approved and (or) reported budget data reflected in personal accounts opened with the relevant territorial body of the Federal Treasury (when checking the recipient of budget funds).

13. Analyze the compliance of the reporting indicators of the monitoring subjects with the indicators of budgetary and monetary obligations taken into account by the relevant territorial body of the Federal Treasury (when checking the recipient of budgetary funds).

14. Analyze the consistency of balance indicators Money federal budgetary and autonomous institutions reflected in the relevant reports, indicators reflected on personal accounts opened in the relevant territorial body of the Federal Treasury, as well as on institutional accounts in rubles and foreign currency opened in divisions of the Bank of Russia and in credit institutions.

15. Request and review the results of previous audits, consider corrections to accounting errors that were required to be made after audits.

a) completely;

b) in a timely manner.

17. Request information on the correction of accounting errors found in the accounting registers for the reporting period for which the accounting (financial) statements are in in the prescribed manner has already been presented.

18. Consider the consequences of all uncorrected errors individually and collectively. Bring them to the attention of the management of the economic entity and determine what impact uncorrected errors will have on the conclusion based on the results of the audit of accounting (budget) statements.

20. Receive a turnover (turnover - balance) statement, turnover statements for synthetic and analytical accounts and determine whether it is consistent with the presented general ledger and accounting (budget) statements.

21. Consider the validity of information disclosure in accounting (budget) statements and compliance with the requirements for the presentation of its elements.

22. Compare the accounting (budget) reporting data for the current period with comparable accounting (budgetary) reporting data for previous periods and, if possible, with estimates (financial plans). economic activity) and forecast indicators.

23. Request information from employees of the economic entity about reconciliations for all accounting (budget) accounts.

Fixed assets and depreciation

24. Study the list of fixed assets, indicating their book value and accrued depreciation, and determine whether the total amount corresponds to the data in the turnover sheet.

25. Make sure that the accounting objects recorded as part of fixed assets comply with the criteria for classifying objects as fixed assets established by the requirements of the legislation of the Russian Federation.

26. Analyze the transactions of acquisition and disposal of fixed assets, reflected in the accounting (budget) accounts, as well as the procedure for accounting for income from the sale or other disposal of fixed assets. Inquire whether all such transactions have been fully accounted for.

27. Analyze the correctness and timeliness of recording transactions for the acceptance and movement of fixed assets.

28. Analyze the validity of recording transactions on disposal of fixed assets in accounting.

29. Analyze the validity of recording transactions for writing off fixed assets (the presence of facts of unjustified write-off from balance sheet accounting (identified shortages (theft) of fixed assets, measures, adopted by the establishment perpetrators, measures taken to recover damages from perpetrators).

30. Analyze the change in the value of fixed assets as a result of completion, additional equipment, reconstruction, partial liquidation (dismantling).

31. Inquire whether there are restrictions on ownership, use, disposal of fixed assets (for example, easement, trust agreement, lease, gratuitous use, concession agreement and other encumbrances).

32. Clarify whether operations related to the rental of fixed assets were carried out and whether they were reflected in the accounting (budget) statements properly. Make sure that title documents for real estate are available. Analyze information about real estate objects accepted for operation and in process state registration and compare with the data presented in the financial statements.

33. Make sure that the accounting entity has carried out an inventory in accordance with current legislation and the procedure established by the subject of accounting.

34. Make sure that the inventory results are compiled using standardized forms approved in the prescribed manner.

35. Make sure that the surpluses and shortages identified as a result of the inventory are reflected in the accounting registers of the month in which the inventory was completed, and, accordingly, in the accounting (budget) statements.

36. Analyze what estimated values ​​were used by the accounting entity when accepting for accounting objects that were not previously reflected in the accounting (budget) registers.

37. Make sure that entries in the accounting (budget) accounting registers are made on the basis of primary accounting (supporting) documents drawn up in accordance with the requirements regulatory documents, and in the correct assessment.

38. Analyze the correctness and timeliness of accounting for depreciation operations on non-financial assets.

Intangible assets

39. Study the documents defining the nature of the objects reflected in the accounts as part of intangible assets.

Analyze the availability of title documents (certificates, patents, other documents of protection, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization and (or) other documents) confirming the existence of the asset.

40. Analyze the applied classification of intangible assets and discuss it with the management of the economic entity.

Analyze the compliance of the classification of intangible assets used by the accounting entity with the requirements of the legislation of the Russian Federation.

41. Request and analyze information on the procedure for maintaining analytical accounts of intangible assets and the methods used for calculating depreciation on intangible assets.

Establish compliance of the procedure for maintaining analytical accounts of intangible assets and the methods used for calculating depreciation on intangible assets with the requirements of the legislation of the Russian Federation.

42. Compare the turnover in the accounting (budget) accounts, reflecting the write-off of deferred expenses and the accrual of depreciation on intangible assets, with similar indicators of previous periods. Discuss significant discrepancies (if any) and the reasons for their occurrence with the management of the economic entity.

Non-produced assets

43. Study the list of objects reflected in the accounts of non-produced assets.

44. Study the documents defining the nature of the objects reflected in the accounts of non-produced assets (documents confirming the right to use land plot, other documents confirming the availability of the asset and the right to use it).

45. Request and analyze information about the presence of restrictions on ownership, use, disposal of non-produced assets (for example, easement, trust agreement, lease, gratuitous use, concession agreement and other encumbrances).

46. ​​Study the documents on the basis of which the book value of non-produced assets is determined (for example: cadastral value, the value specified in the document for the right to use a land plot located outside the territory of the Russian Federation).

47. Clarify whether there are restrictions on ownership, use, disposal of non-produced assets (for example, easement, trust agreement, lease, gratuitous use, concession agreement) and other encumbrances.

Material reserves

48. Study the list of inventories and determine:

49. Analyze:

a) whether the total amount corresponds to the data in the turnover sheet;

b) whether the list is compiled taking into account information obtained from the inventory count.

51. If, as of the date of preparation of the financial statements, inventories have not been counted, then find out whether the continuous (permanent) inventory method is used and whether accounting data is periodically compared with the actual amount of inventories available.

52. Discuss the adjustments to accounting ledger data made as a result of the most recent inventory count.

54. Consider what methods of assessing inventories on an ongoing basis were used by an economic entity during their disposal (release) and write-off methods.

55. Compare accounting data on the amount of reserves for the main types with similar data from previous periods and with the indicators expected in the current period. Request clarification regarding the largest deviations (a significant increase in inventory balances or a significant decrease in inventory balances).

56. Compare inventory turnover with the same indicator of previous periods, compare the specified information with information on changes in the types of activities carried out by the accounting entity, as well as information on reorganizations carried out during the reporting period.

57. Inquire whether there are any transfers of inventory as collateral, escrow, or consignment, and consider whether these transactions have been properly accounted for.

Investments in non-financial assets

58. Explore accepted methods accounting policy regarding the accounting of investments in non-financial assets.

59. Request and analyze information on the procedure for maintaining analytical accounts of investments in non-financial assets.

60. Analyze the composition of costs recorded in the accounts of investments in non-financial assets.

61. Analyze the validity of reflecting the institution’s costs as part of investments in non-financial assets. Make sure that the expenses included in the composition meet the criteria for classifying them as investments in non-financial assets.

62. Make sure that entries in the accounting (budget) accounting registers for accounting for investments in non-financial assets are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory documents, and in the correct assessment.

63. Make sure that an inventory has been carried out on investments in non-financial assets. Make sure that deviations identified as a result of the inventory are reflected in a timely manner and in full in accounting (budget) accounting and reporting.

Manufacturing costs finished products, performance of work, services

64. Study the accepted methods of accounting policy in terms of accounting for expenses attributable to the cost of manufacturing finished products, performing work, providing services and the methodology for calculating costs.

65. Make sure that the expenses from ordinary activities attributable to the cost of manufacturing finished products, performing work, and services include expenses that are such in accordance with the accounting policies of the institution.

66. Analyze the composition of costs attributable to direct costs.

67. Analyze the composition of costs attributable to overhead and general business expenses of the institution.

68. Conduct an analysis of the methodology for distributing overhead and general business expenses.

69. Analyze the distribution of overhead and general expenses to the cost of finished products sold, work rendered, services provided and ensure that the distribution is made consistently in accordance with accounting policies and in the correct estimate.

70. Conduct a monthly grouping of costs reflected in the debit of the cost account for the production of finished products, performance of work, services according to the classification of sector operations government controlled(KOSGU).

71. Determine the cost structure for the reporting period as a whole.

72. Analyze significant and critical cost items that have significant fluctuations (“jumps”) over periods, a special procedure for attributing individual expenses to the cost price.

73. Form a sample according to certain codes for the classification of operations of the public administration sector in terms of costs incurred in the reporting period, attributed to the cost of manufacturing finished products, performing work, and services.

74. Make sure that an inventory has been carried out for work in progress.

75. Make sure that the surpluses and shortages identified as a result of the inventory of work in progress are reflected in accounting (budget) accounting and reporting.

76. Make sure that all entries in the accounting registers are made on the basis of primary accounting documents and supporting documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in the correct assessment.

Make sure that the transactions related to the formation of cost reflect the transactions that occurred during the reporting period. Study the operations related to the formation of the cost of the reporting period for their attribution to the previous reporting period and operations after the reporting date for their attribution to the reporting period.

Compare the ending balance sheet balances of work in progress for the year preceding the previous one and for the previous year with the opening balance sheet balances of the reporting period

Check comparative indicators for the cost of products, works, services in the financial statements with the previous year, analyze significant fluctuations (“jumps”).

Cash

77. Obtain information about accounts in rubles and foreign currency opened in branches of the Bank of Russia, in credit institutions, personal accounts opened in territorial authorities Federal Treasury.

Clarify whether the economic entity has restrictions regarding opening accounts in credit institutions and their compliance.

Receive a breakdown of non-cash funds on personal accounts and current accounts as of the beginning and end of the reporting period according to accounting accounts and detailed by bank accounts (by types of currencies) and check with the final balance sheet.

Check the correctness of the conversion of funds in foreign currencies into the currency of the Russian Federation at the beginning and end of the reporting period.

Obtain information on the inventory of funds held in settlement (current), foreign currency accounts, special accounts, as well as nominee accounts in credit institutions, as well as personal accounts opened in territorial bodies of the Federal Treasury, including accounts for funds in temporary disposal (reconciliations balances of amounts listed on the relevant accounts according to the accounting registers with data from extracts from the relevant accounts).

If there is no confirmation of account balances (reconciliation) with credit institutions, review bank statements (extracts from personal accounts) - the latest statements for the previous financial period and the first statements for the year following the reporting (verified) one. If necessary, prepare and send confirmation letters to credit institutions.

If differences are identified, request explanations from the reporting entity.

Request information on transfers of funds from one account of an economic entity in a credit organization to another of its accounts, from personal accounts opened in territorial bodies of the Federal Treasury to accounts in credit organizations and on transactions for the purchase and sale of foreign currency in the audited period.

Analyze the correctness of accounting transactions according to the indicators of the general ledger, the Journal of transactions with non-cash funds.

For incorrect and atypical (uncharacteristic for a given accounting entity) postings, obtain clarification from the accounting entity.

78. Check the availability of a cash register in the institution.

Clarify the procedure for accepting payments: to the institution’s cash desk, using payment cards and other electronic means payment (via ATMs, payment terminals, electronic terminals).

Obtain information about agreements concluded with bank payment agents (subagents), payment agents on the acceptance of payments.

Obtain information about agreements for accepting payments with credit institutions, as well as agreements for cash collection.

Clarify the procedure for providing the accounting entity with cash (using cash checks and (or) payment (debit) bank cards).

Obtain information about the procedure for conducting cash transactions established by the accounting entity within its competence.

Obtain information about the inventory of funds at the institution’s cash desk (its procedure and frequency).

Make a decision on the need to conduct an inventory of funds as part of the audit. Inventory of cash is carried out by reconciling the amounts listed in the accounting accounts with the data of receipts of the bank establishment, post office, copies of accompanying statements for the delivery of proceeds to bank collectors and calculating the actual availability of banknotes.

Money documents

79. Analyze the correctness and timeliness of the receipt of monetary documents to the cash desk, their issuance (write-off); correct execution of incoming and outgoing cash orders and documents attached to them; compliance with the procedure for maintaining analytical accounting of monetary documents.

Make sure that an inventory has been carried out on monetary documents.

80. Make sure that the surpluses and shortages identified as a result of the inventory of monetary documents are reflected in accounting (budget) accounting and reporting.

81. Make sure that all entries in the accounting (budget) registers are made on the basis of primary accounting documents and supporting documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in the correct assessment.

Financial investments

82. Obtain a list of financial investments as of the date of preparation of the financial statements and determine whether the total amount corresponds to the data in the turnover sheet.

83. Request information from the Unified State Register of Legal Entities about organizations whose founder is an economic entity (public legal entity).

Request information about the financial investments of the subject of control from the Federal Agency for State Property Management.

Verify the received data with the data of the accounting (budget) accounting and reporting registers.

86. Consider whether there is proper accounting for income on financial investments.

Make sure that an inventory of financial investments is carried out.

87. Make sure that the surpluses and shortages identified as a result of the inventory of financial investments are reflected in accounting (budget) accounting and reporting.

88. Make sure that all entries in the accounting (budget) accounting registers for the acceptance of financial investments and their disposal are made on the basis of primary accounting documents and source documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in a correct assessment.

Income calculations

89. Analyze information on accounting policies regarding the procedure for reflecting (recognizing) in accounting calculations of income (including those related to federal budget revenues) in terms of: tax revenues; non-tax income (income from paid services provided by institutions, income from the use of property, income from the sale of property); gratuitous receipts accounted for in accounts 020500000 “Calculations for income”, 020900000 “Calculations for damage and other income”.

90. In the case of an inspection of a state-owned institution, clarify the availability of powers of the administrator of budget revenues, as well as the types (subtypes) of budget revenues assigned to the institution.

91. Analyze the exercise of budgetary powers of the administrator of budget revenues of the budget system of the Russian Federation on the following issues:

the correctness of calculation, completeness and timeliness of payments for administered income to the federal budget, including penalties and fines;

compliance with the procedure for making decisions on administered income on the return of overpaid (collected) payments to the federal budget, including penalties and fines, as well as interest for untimely implementation of such a return and interest accrued on excessively collected amounts;

compliance with the procedure for making decisions on offset (clarification) of payments for administered income to the federal budget;

the correctness of filling out (drawing up) and reflecting in budget accounting primary accounting (supporting) documents for administered federal budget revenues;

correct formation and presentation of information and budget reporting on administered federal budget revenues.

92. Receive and consider explanations regarding significant fluctuations in the amounts of balances on accounting (budget) accounts compared to similar data from previous periods, if such fluctuations exist.

93. Conduct an analysis of the timing of repayment of receivables based on the information on receivables and payables (form 0503169) (Information on receivables and payables of the institution (form 0503769), presented as part of the Explanatory Note to the report.

94. Request the reason for unusually large (in the opinion of the auditor) amounts of credit balances on income settlement accounts (if such balances exist) or other unusual circumstances, as well as request information on the inventory of receivables carried out by the accounting entity.

95. Analyze the overdue receivables of counterparties at the end of the reporting (inspected) period to determine the reality of their repayment. To do this, request from the accounting entity a list of all receivables with the period of occurrence and period of overdue. Discuss with the accounting entity which overdue receivables are doubtful and which are realistic for collection. Regarding overdue receivables, which, in the opinion of the accounting entity, are actually receivable, request information substantiating this opinion (for example: debt restructuring agreements, correspondence on the debt repayment schedule, actual partial repayment of the debt after the reporting date before the audit date, other documents) .

96. Clarify the availability of security for the specified debt.

97. Analyze information about overdue debt and measures taken to reduce it.

98. Inquire whether loans (deferred payments) were provided to counterparties (buyers), if so, how they are disclosed in the accounting (budget) statements.

99. Analyze the presence of receivables for the provision of services for a fee under interested-party transactions, as well as debts of the manager and his deputies, members of the board (supervisory board) and other affiliated persons.

100. Obtain a register of significant agreements (contracts) of the accounting entity (turnovers for which exceed 5% of the total amount of contracts for the supply of products, works, services), valid during the audited period, in which the accounting entity acts as a contractor (settlements under contracts for the sale of products, works and services, by account code 020500000), indicating the amount of fulfillment of obligations under each contract and analyze it.

101. If there are none, make a random sample of 2-3 contracts for each type of activity.

102. Analyze transactions for writing off accounts receivable for income calculations, establish the presence (absence) of cases of unjustified write-off of accounts receivable.

103. Make sure that an inventory has been carried out according to income calculations.

104. Make sure that deviations identified as a result of an inventory of income calculations are reflected in a timely manner in accounting (budget) accounting and reporting.

105. Make sure that all entries in the accounting (budget) registers are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in the correct assessment.

Calculations for advances issued

106. Study information about the presence of restrictions on the payment of advance payments when paying for agreements (government contracts) for the supply of goods, performance of work (provision of services), the completeness of the reflection in the accounting of accounts receivable for settlements of accepted obligations (with suppliers, contractors, as well as for calculations with the budget).

107. Study the Funds and Settlements Accounting Card (f. 0504051) for accounts 020600000 “Settlements for advances issued” and determine whether the total amount corresponds to the data in the turnover sheet and the indicators reflected in the financial statements. It should be taken into account that the credit balance on account 020600000 “Settlements on advances issued” is not allowed; reflecting the indicator in the balance sheet asset with a “minus” sign is not allowed.

108. Make sure that the balance sheet currency is not overstated. To do this, analyze accounts receivable and payable to identify amounts that require a justified offset (for example, offset of the advance payment and accounts payable to the supplier (customer) within the framework of one agreement (contract, order) for delivered products, works, services. If a violation is identified, clarify the presence of adjusting entries for offsetting the amounts of mutual debts in the financial period following the one being checked.If necessary, adjusting entries should be made by the date the error was discovered.

109. Conduct an analysis of the timing of repayment of receivables associated with transactions for the acquisition of goods, works, services, comparing the delivery times (performance of works, provision of services) stipulated by agreements (government contracts). Request the reason for unusually large (in the opinion of the inspector) or other unusual circumstances, and also request information about the work being carried out to pay off receivables (the presence claims work, transfer for collection to judicial procedure).

110. Analyze data on long-term debt, as well as debt from interested party transactions, as well as debt of the manager and his deputies, members of the board (supervisory board) and other affiliated persons.

111. When inspecting government institutions (recipients of budget funds), the indicators of additional budget reporting on the execution of the federal budget are additionally analyzed.

112. Analyze transactions for writing off receivables for settlements on advances issued, establish the presence (absence) of cases of unreasonable write-off of receivables.

113. Make sure that an inventory has been carried out based on payments for advances issued.

114. Make sure that deviations identified as a result of an inventory of settlements for advances issued are reflected in a timely manner in accounting (budget) accounting and reporting.

115. Make sure that all entries in the accounting (budget) accounting registers for settlements of advances issued are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in the correct assessment.

Calculations with accountable persons

116. Request information about the existence of a procedure for issuing funds on account and regulations on sending on business trips (on internships, expeditions), analyze the provisions of these documents. Determine which local acts establish the amount of compensation for additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance).

117. Study the Funds and Settlements Accounting Card (f. 0504051) for the analytical accounting accounts of account 020800000 “Settlements with accountable persons” and determine whether the total amount corresponds to the data in the turnover sheet and the indicators reflected in the financial statements. It should be taken into account that the credit balance of account 020800000 “Settlements with accountable persons” is reflected in the liability side of the balance sheet as settlements of obligations; reflecting the indicator in the asset balance sheet with a “minus” sign is not allowed.

118. Analyze compliance with the procedure for issuing funds and monetary documents for reporting, timeliness of submission of advance reports by accountable persons, availability of documents confirming expenses incurred, compliance with deadlines for returning the balance of the unused advance.

119. Analyze the validity of the issuance and use of funds for travel expenses, compliance with travel expense standards.

120. Analyze the correctness of accounting for transactions with accountable persons and their reflection in budget accounting registers and the General Ledger.

121. Analyze the availability of accounts receivable for settlements with accountable persons of the manager and his deputies, members of the council (supervisory board) and other affiliated persons.

122. Analyze operations to withhold receivables for settlements with accountable persons, establish the presence (absence) of cases of unjustified deduction of receivables from wages (cash, allowances).

123. Analyze transactions for writing off receivables (payables) for settlements with accountable persons, establish the presence (absence) of cases of unjustified write-off of receivables (payables) debts.

124. Make sure that an inventory has been carried out for settlements with accountable persons.

125. Make sure that deviations identified as a result of an inventory of settlements with accountable persons are reflected in a timely manner in accounting (budget) accounting and reporting.

126. Make sure that all entries in the accounting (budget) registers for settlements with accountable persons are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in a correct assessment.

Issued credits and loans

127. Request information on the accounting policy regarding the accounting of accounts receivable for loan payments.

128. Analyze the legal grounds for obtaining credits and loans, the presence of restrictions on obtaining loans (taking into account the legality of obtaining loans, approval requirements major transactions, interested party transactions, compliance with competition law.

129. Request a list of loans and borrowings (with the allocation of the principal amount of the debt and those due but not transferred as of the date of the last accounting (budget) statements, interest) and determine whether the total amount corresponds to the analytical accounting data.

130. Inquire whether there are outstanding obligations on loans and borrowings. If there are unfulfilled obligations, obtain information regarding the actions taken and future intentions of the management of the economic entity, and also find out whether these circumstances were reflected in the accounting (budget) statements (in the explanatory note) properly.

131. Consider the validity of interest costs in relation to the amounts of debt on loans and borrowings that occurred during the period of their accrual.

Settlements with other debtors

134. Analyze information on the accounting policy regarding the procedure for reflecting (recognizing) in accounting accounts receivable for settlements, including the reflection of security payments and collateral transactions.

135. Make sure that all entries in the accounting (budget) registers for settlements with other debtors are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in a correct assessment.

136. Analyze transactions for writing off receivables for settlements with other debtors, establish the presence (absence) of cases of unjustified write-off of receivables.

137. Make sure that an inventory has been carried out for settlements with other debtors. Make sure that deviations identified as a result of the inventory are reflected in a timely manner and in full in accounting (budget) accounting and reporting.

Settlements with creditors on debt obligations

138. Request information on the accounting policy regarding the accounting of accounts payable for settlements of debt obligations.

139. Analyze the legal basis for obtaining loans and borrowings, the presence of restrictions on obtaining loans (taking into account the legality of obtaining loans, requirements for approval of large transactions, interested party transactions, compliance with competition law.

140. Request a list of loans and borrowings (with the allocation of the principal amount of the debt and those due but not transferred as of the date of the last accounting (budget) statements, interest) and determine whether the total amount corresponds to the analytical accounting data.

141. Inquire whether there are outstanding obligations on loans and borrowings. If there are unfulfilled obligations, obtain information regarding the actions taken and future intentions of the management of the economic entity, and also find out whether these circumstances were reflected in the accounting (budget) statements (in the explanatory note) properly.

142. Consider the validity of interest costs in relation to the amounts of debt on loans and borrowings that occurred during the period of their accrual.

Payroll calculations

145. Request information on the accounting policy regarding the accounting of accounts payable for wages and salaries.

146. Receive and analyze clarifications from the management of an economic entity regarding significant discrepancies in the balances of accounts payable for wages and salaries with similar indicators of previous periods (in particular, an unreasonable increase in indicators).

147. Obtain a register of accounts payable for wages and salaries and determine whether the total amount corresponds to the data in the turnover sheet.

148. Request information about the collective employment contract, regulations on remuneration and regulations on financial incentives(in the presence of). Analyze the provisions of these documents.

149. Analyze transactions for settlement of wages, including:

correctness of payroll calculations according to established official salaries and allowances for employees (workers);

compliance with the procedure for paying bonuses and financial assistance to employees;

the correctness of settlements with employees (workers) for additional payments (temporary disability benefits, child care benefits until they reach the age of 1.5 years, regular vacations, study leaves, compensation for unused vacation upon dismissal of an employee (employee), benefits for conscripts in army and other calculations),

the correct reflection of payments accrued in favor of workers (employees) in the accounting (budget) registers;

correctness and timeliness of reflection in accounting (budget) accounting of amounts withheld under writs of execution and other documents, timeliness of transfer of withheld amounts;

completeness and timeliness of calculation of personal income tax, other obligatory payments to state extra-budgetary funds and their transfer to the budgets of the budget system;

compliance of the data of the Log of settlement operations with wages, cash allowance and scholarships (form code

according to OKUD 0504071) data from the General Ledger (form code according to OKUD 0504072).

150. Make sure that all entries in the accounting (budget) accounting registers for wage calculations are made on the basis of primary accounting (supporting) documents, drawn up in accordance with the requirements of regulatory legal acts, in a timely manner and in the correct assessment.

151. Study the Funds and Settlements Accounting Card (f. 0504051) for the analytical accounting accounts of account 030210000 “Calculations for wages and accruals for wage payments” and determine whether the total amount corresponds to the data in the turnover sheet and the indicators reflected in the financial statements. It should be taken into account that the debit balance on account 030210000 “Calculations for wages and accruals for wage payments” is not allowed, including during the billing month, the reflection of the account indicator in the accounting (budget) registers in the liability side of the balance sheet with minus sign is not allowed.

Accounts payable for settlements of accepted obligations

with suppliers and contractors

152. Request information on the accounting policy regarding the accounting of accounts payable for settlements with suppliers and contractors.

153. Receive and analyze explanations from the management of an economic entity regarding significant discrepancies in accounts payable balances for settlements with suppliers and contractors with similar indicators of previous periods (in particular, an unreasonable increase in indicators).

154. Obtain a register of accounts payable for settlements with suppliers and contractors and determine whether the total amount corresponds to the data in the turnover sheet.

155. Inquire whether a reconciliation of the balances in the relevant accounts has been carried out with the data of creditors, and compare them with similar indicators of previous periods. Compare the turnover of accounts payable for settlements with suppliers and contractors with similar indicators of previous periods.

156. Determine whether there may be significant unrecorded liabilities.

157. Request whether data on accounts payable to managers, members of advisory bodies (supervisory board) and other affiliated persons of the economic entity (if any) are disclosed separately in the accounting (budget) statements.

Taxes and other payments to the budget

158. Ask the management of the economic entity whether there have been any events, including disputes with tax authorities, that could have a significant impact on the amount of tax liabilities payable.

159. Consider the ratio of an economic entity’s expenses for paying taxes and its income for a given period.

160. Request information on recorded current tax liabilities and deferred tax liabilities (assets), taking into account opening balances on the relevant accounting (budget) accounts.

161. Reconcile tax receivables with reconciliation reports of the Federal Tax Service. Get clarification about the reason for its occurrence.

162. Reconcile tax payables with reconciliation reports of the Federal Tax Service.

163. Analyze the debt at the end of the reporting (verified) period. Compile a register of overdue accounts payable. Get clarification about the reason for its occurrence.

164. Analyze the institution’s debt to return to the budget part of the subsidy provided for financial support for the implementation of the state task in connection with the failure to fulfill the state task, as well as the balance of subsidies for purposes not related to the implementation of the state task, provided in accordance with paragraph two of paragraph 1 of the article 78.1 of the Budget Code of the Russian Federation (timing of occurrence, completeness and timeliness of transfers to the budget).

Settlements for other accounts payable

165. Request information on the accounting policy regarding the accounting of accounts payable for settlements with other creditors.

166. Receive and analyze explanations from the management of an economic entity regarding significant discrepancies in accounts payable balances for settlements with suppliers and contractors with similar indicators of previous periods (in particular, an unreasonable increase in indicators).

167. Obtain a register of accounts payable for settlements with suppliers and contractors and determine whether the total amount corresponds to the data in the turnover sheet.

168. Inquire whether a reconciliation of the balances in the relevant accounts has been carried out with the data of creditors, and compare them with similar indicators of previous periods. Compare the turnover of accounts payable for settlements with suppliers and contractors with similar indicators of previous periods.

169. Determine whether there may be significant unrecorded liabilities.

Organize reconciliation and monitor the process of sending requests to creditor enterprises to confirm the amounts of accounts payable. The confirmations received should be checked against accounting data.

170. Request whether data on accounts payable to managers, members of advisory bodies (supervisory board) and other affiliated persons of the economic entity (if any) are disclosed separately in the accounting (budget) statements.

Financial results

171. Request and analyze information about accounting policies regarding accounting financial result: income and expenses.

172. Request and analyze explanations from the management of the control object regarding significant changes in the balances of the accounts of financial results with similar indicators of previous periods (in particular, a decrease in income indicators and an increase in expenses indicators), compare with data on changes in organizational structure object of control.

173. Analyze the structure of analytical accounts of income and expenses, including by type of activity, as well as analyze the correctness of accounting for income and expenses according to the relevant articles (subarticles) of the classification of operations of the general government sector.

174. Analyze compliance with the requirement for separate accounting of funds (income and expenses) received in the form of targeted funds (subsidies, donations, grants).

175. Obtain analytical registers for accounting for financial results and determine whether the total amount corresponds to the data of the turnover sheet, the general ledger and the indicators of accounting (budget) reporting (the analysis is carried out on the basis of the indicators of the Certificate for the conclusion of budget accounting accounts for the reporting financial year (f. 0503110) or Certificates on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710).

Revenues of the current financial year

176. Study the provisions of the accounting policy regarding the features of recognizing income of the current financial year. Analyze compliance with the procedure for recognizing income of the reporting period according to certain species services provided (work performed, goods produced), including with varying duration of service provision (production cycle):

with a duration of service provision (production cycle) of no more than one month;

with a duration of service provision (production cycle) of more than one month, but not more than 12 months, including if the beginning and end of the work belong to different financial periods (years);

with a duration of service provision (production cycle) of more than 12 months, including in cases where stage-by-stage delivery of the work result is provided.

177. Analyze the procedure for recognizing income on the amounts of penalties (penalties) for late fulfillment of obligations under contracts, including for violations of delivery deadlines, accrued after they are recognized by the counterparty under the contract.

178. Analyze the procedure for recognizing income from transactions involving the sale of treasury property.

Expenses of the current financial year

179. Study the provisions of the accounting policy regarding the features of recognizing expenses of the current financial year. Analyze compliance with the procedure for recognizing expenses of the reporting period for certain types of services provided (work performed, goods produced), including those with different durations of service provision (production cycle).

Future expenses

180. Obtain documents defining the nature of the objects reflected in the accounts of deferred expenses and intangible assets, and discuss with the management of the economic entity the procedure for their write-off.

181. Request information on the procedure for maintaining accounts for deferred expenses, intangible assets and the methods used for calculating depreciation on intangible assets.

182. Compare the turnover in the accounting (budget) accounts, reflecting the write-off of deferred expenses and depreciation on intangible assets, with similar indicators of previous periods and discuss significant discrepancies with the management of the economic entity.

183. Obtain a register of significant agreements (contracts) of the accounting entity (turnovers for which exceed 5% of the total amount of accepted obligations for the supply of products, works, services), valid during the audited period, in which the accounting entity acts as a buyer (settlements for agreements for the purchase of products, works and services, according to account codes 020600000 “Settlements for advances issued”, 030200000 “Settlements for accepted obligations”), indicating the amount of fulfillment of obligations under each agreement.

If there are none, make a selection of 2-3 contracts for each type of activity.

184. Review and document the main terms of contracts and additional agreements to them (for example, terms of delivery and payment, transfer of ownership and main risks, right to return the product).

Reserves and deferred liabilities

185. Request information on accounting policies regarding the accounting for deferred liabilities. Analyze information on the classification of deferred liabilities adopted when developing accounting policies.

186. Analyze information about the nature of transactions reflected in deferred liabilities.

187. Analyze the procedure for the formation of reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting) established by the object of control as part of the formation of accounting policies.

188. Analyze information on methods for calculating the amount of accrued deferred liabilities.

189. Request information from the management of the object of control about the involvement of the object of control in the legal process. Consider possible consequences such a process for the control object and the need to create reserves for future expenses (recognition of deferred liabilities).

190. Request information from the management of the control object about the presence of claims brought against the establishment of penalties (penalties), other compensation for damages (losses), including those arising from the terms of civil agreements (contracts), in the event of claims (claims) ) to public law education: on compensation for damage caused to an individual or legal entity as a result of illegal actions (inaction) of state bodies or officials of these bodies, as well as expected legal expenses (costs), in the event of claims being made to the institution in accordance with the legislation of the Russian Federation (claims). Consider the possible consequences of claims for the object of control and the need to create reserves for future expenses to pay these claims.

191. Obtain a register of accrued liabilities (created reserves) and determine whether the total amount corresponds to the data in the turnover sheet.

192. Inquire whether there are any deferred liabilities that are not reflected in the accounting (budget) accounts. If they exist, then discuss with the management of the economic entity the need to create reserves and reflect them in the balance sheet or appropriate disclosure of information in the budget (accounting) statements.

193. Compare the balances in the accounting (budget) accounts of reserves for future expenses reflected in account 040160000 “Reserves for future expenses” with the indicators reflected as deferred liabilities in the accounts for authorization of expenses of an economic entity 050209000 “Deferred liabilities”.

Events after the reporting date

194. Receive from the management of the economic entity interim accounting (budget) statements as of the latest date and compare them with the accounting (budget) statements in respect of which the audit is being carried out, or with the accounting (budget) statements for comparable periods of the previous year.

195. Request data on events after the reporting date that could have a significant impact on the accounting (budget) statements in respect of which the audit is being carried out, in particular, find out:

a) whether any significant obligations or contingent facts of economic activity arose after the date of preparation of the accounting (budget) statements;

b) whether there have been any significant changes in the authorized capital, long-term debt or equity working capital during the period from the reporting date to the date of the request;

c) whether significant adjustments were made in the period between the date of preparation of the accounting (budget) statements and the date of the request.

196. Determine whether there is a need to make adjustments or disclose information in the accounting (budget) statements.

197. Get protocols general meetings shareholders (participants), board of directors (supervisory board), business companies and business partnerships, the founders (including jointly with other persons) of which are the Russian Federation, state budgetary and autonomous institutions, which took place after the date of preparation of the accounting (budget) statements, and get acquainted with them.

Authorization of expenses of an economic entity

198. Request and analyze information about accounting policies regarding expense authorization accounting.

Analyze the structure of analytical accounts for authorizing expenses, including by type of activity.

Obtain analytical registers for accounting for financial results and determine whether the total amount corresponds to the data in the turnover sheet, the general ledger and the indicators of the accounting (budget) statements (the analysis is carried out on the basis of indicators in the Report on Budgetary Obligations (f. 0503128) or the Report on the Obligations of the Institution (f. 0503738).

Litigation and claims disputes

199. Inquire from the management of the business entity whether the business entity is involved in any current or upcoming litigation. Consider the consequences of such a process for accounting (budget) reporting.

MINISTRY OF FINANCE OF THE STAVROPOL REGION

On approval of Standards for the implementation of internal state financial control

1. Approve the attached Standards for the implementation of internal state financial control.

2. Control over the implementation of this order is entrusted to the Deputy Minister of Finance of the Stavropol Territory, Yu.I. Suslov.

3. This order comes into force from the date of its signing.

Vice-chairman
Government of the Stavropol Territory -
Minister of Finance of the Stavropol Territory
L.A. KALINCHENKO

Standards for implementing internal state financial control

Approved
by order
Ministry of Finance
Stavropol Territory
dated September 08 N 183

In the event of a discrepancy between the provisions of the Standards and the provisions of legislative and other regulatory legal acts of the Russian Federation, as well as the Procedure, the provisions of legislative and other regulatory legal acts of the Russian Federation, as well as the Procedure, are subject to application before appropriate changes are made to the Standards.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

2. Internal state financial control is carried out by the Ministry of Finance of the Stavropol Territory (hereinafter referred to as the body of internal state financial control).

3. The concepts and terms used by these Standards are used in the meanings defined by the Procedure.

4. The standards define the basic principles and uniform requirements for the implementation by the internal state financial control body of control over:

(ed.)

compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

completeness and reliability of reporting on the implementation of state programs of the Stavropol Territory, including reporting on the execution of state tasks by state institutions of the Stavropol Territory;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

for use by specialized non-profit organizations which carry out activities aimed at ensuring the overhaul of common property in apartment buildings (hereinafter referred to as the regional operator), funds received from the budget of the Stavropol Territory (hereinafter referred to as the regional budget).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

4.1. Control activities are carried out in relation to the following objects of internal state financial control (hereinafter - objects of control):

the main managers (managers, recipients) of the regional budget funds, the main administrators (administrators) of the regional budget revenues, the main administrators (administrators) of the sources of financing the regional budget deficit;

financial authorities municipalities Stavropol Territory (main managers (managers) and recipients of local budget funds to which interbudgetary transfers are provided) in terms of their compliance with the goals, procedure and conditions for providing interbudgetary transfers, budget loans provided from the regional budget, as well as their achievement of performance indicators for the use of these funds, corresponding to the targets and indicators provided for government programs Stavropol Territory;

government institutions of the Stavropol Territory;

state unitary enterprises of the Stavropol Territory;

business partnerships and companies in the authorized (share) capitals of which the Stavropol Territory has a share, as well as commercial organizations with a share (contribution) of such partnerships and companies in their authorized (share) capitals;

legal entities (except for state (municipal) institutions, state (municipal) unitary enterprises, state corporations (companies), public law companies, business partnerships and companies in the authorized (share) capitals of which there is a share of the Stavropol Territory, as well as commercial organizations with the share (contribution) of such partnerships and companies in their authorized (share) capital), individual entrepreneurs, individuals in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the regional budget, government contracts, as well as contracts (contracts, agreements) concluded for the purpose of fulfilling these contracts (agreements) and government contracts, their compliance with the goals, procedure and conditions for providing loans and loans secured by state guarantees of the Stavropol Territory, goals, procedure and conditions for placing funds from the regional budget in securities such legal entities;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

governing bodies of the Territorial Compulsory Medical Insurance Fund of the Stavropol Territory;

legal entities receiving funds from the budget of the Territorial Compulsory Medical Insurance Fund of the Stavropol Territory under agreements on financial security compulsory health insurance;

credit organizations carrying out individual operations with budget funds, in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the regional budget;

homeowners' associations, housing, housing-construction cooperatives or other specialized consumer cooperatives, management organizations chosen by the owners of premises in apartment buildings;

regional operators.

(clause 4.1 introduced)

5. Standards in this document mean unified requirements for the rules and procedures for carrying out internal state financial control activities (hereinafter referred to as control activities), which determine the quality, efficiency and effectiveness of control activities, as well as ensuring the integrity, interconnectedness, consistency and objectivity of activities on control exercised by the internal state financial control body.

II. Standards

6. Standard No. 1 “Legality of the activities of the internal state financial control body”

6.1. The standard “Legality of the activities of the internal state financial control body” defines the requirements for organizing the activities of the internal state financial control body and its officials, ensuring the legality and effectiveness of control activities.

6.2. The legality of the activities of the internal state financial control body is understood as the obligation of officials of the internal state financial control body, when carrying out control activities, to perform their functions and powers in strict accordance with the norms and rules established by the legislation of the Russian Federation and the legislation of the Stavropol Territory.

6.3. Officials of the internal state financial control body carrying out control activities are:

head of the internal state financial control body (hereinafter referred to as the head);

deputy head of the internal state financial control body, whose responsibilities include issues of internal state financial control (hereinafter referred to as the deputy head);

chief, deputy chief structural unit the body of internal state financial control, which is entrusted with the implementation of internal state financial control (hereinafter - the head (deputy head) of the structural unit);

state civil servants of the Stavropol Territory, holding positions in the structural unit of the internal state financial control body, which is entrusted with the implementation of internal state financial control.

6.4. Officials have the right:

request and receive, on the basis of a reasoned request in writing, information, documents and materials from state authorities of the Stavropol Territory, local government bodies of municipalities of the Stavropol Territory, as well as from organizations, citizens, public associations and officials necessary to exercise the powers of an internal state body financial control during control activities;

request and receive from objects of control and their officials explanations, including written ones, information and materials on issues arising during the control activities, documents and certified copies of documents necessary for carrying out control actions;

when carrying out scheduled and unscheduled on-site inspections (audits), upon presentation of official identification and a copy of the order of the internal state financial control body (hereinafter referred to as the order) to conduct an on-site inspection (audit), visit the premises and territories in which the control objects in respect of which are located inspection (audit), demand presentation of goods supplied, results of work performed, services rendered;

carry out examinations necessary for the implementation of control activities, and (or) attract independent experts to conduct such examinations;

issue representations and orders to eliminate identified violations in cases and in the manner provided for by the legislation of the Russian Federation;

send notifications about the application of budget coercive measures in cases and in the manner provided for by the budget legislation of the Russian Federation;

carry out proceedings in cases of administrative offenses in accordance with the procedure established by law Russian Federation on administrative offenses;

apply to the court with claims for compensation for damage caused to the Stavropol Territory by violation of the budget legislation of the Russian Federation and other regulatory legal acts in the field of budget legal relations.

6.5. No longer valid on February 15, 2019. - Order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44.

7. Standard No. 2 "Responsibilities and responsibilities in control activities"

7.1. The standard “Responsibility and Duties in Control Activities” defines the requirements for organizing the activities of the internal state financial control body and its officials carrying out control activities.

7.2. Responsibility for the quality of control activities carried out, the reliability of information and conclusions contained in inspection reports (audits), conclusions based on survey results, their compliance with the legislation of the Russian Federation, the presence and correctness of the calculations performed are borne by officials of the internal state financial control body in accordance with the current legislation of the Russian Federation. Federation.

7.3. When carrying out control activities, officials of the internal state financial control body are obliged to:

timely and fully fulfill the powers granted in accordance with the legislation of the Russian Federation to prevent, detect and suppress violations in the established field of activity;

comply with the requirements of regulatory legal acts in the established field of activity;

carry out control activities in accordance with these Standards;

(ed.)

familiarize the head (authorized official) of the control object (hereinafter referred to as the representative of the control object) with a copy of the order to carry out the control measure, the decision to extend the period, suspend (resume) the control measure, as well as with the results of control measures;

when identifying the fact of committing an action (inaction) containing elements of a crime, send it to law enforcement agencies information about such a fact and (or) documents and other materials confirming such a fact.

8. Standard No. 3 “Confidentiality of the activities of the internal state financial control body”

8.1. The standard “Confidentiality of the activities of the internal state financial control body” defines the requirements for organizing the activities of the internal state financial control body, ensuring the confidentiality and safety of information received during the implementation of control activities.

8.2. The body of internal state financial control and its officials are obliged not to disclose information constituting a commercial, official, or other secret protected by law, obtained during the implementation of a control event, except in cases established by the legislation of the Russian Federation.

8.3. Information received by the internal state financial control body when carrying out control activities is subject to use by the internal state financial control body and its officials only to perform the functions assigned to them.

9. Standard No. 4 “Planning control activities”

9.1. The standard “Planning Control Activities” defines the requirements for organizing the activities of the internal state financial control body, ensuring the implementation of systematic, effective control with the least expenditure of resources.

9.2. Control activities are divided into planned and unscheduled and are carried out through scheduled and unscheduled inspections, audits and surveys.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

Checks are divided into:

away;

office;

counter inspections carried out as part of on-site and (or) desk inspections in order to establish and (or) confirm facts related to the activities of the object of control.

9.3. Planned control activities are carried out on the basis of the control activity plan of the internal state financial control body for the next financial year (hereinafter referred to as the Plan). The formation of the Plan is carried out taking into account information on identical control activities planned (conducted) by other government bodies in order to avoid duplication of control activities.

9.4. The plan is approved by the head of the internal state financial control body in accordance with in the prescribed form annually until December 1 of the year preceding the next financial year.

The Plan includes the following information:

period under review.

9.5. Scheduled checks in relation to one of the objects of control specified in paragraph 4.1 of these Standards and one topic of control activities are carried out by the internal state financial control body no more than once a year.

(clause 9.5 as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

9.6. Unscheduled control activities are carried out when:

the presence of an order from the Governor of the Stavropol Territory, the Deputy Chairman of the Government of the Stavropol Territory - the Minister of Finance of the Stavropol Territory, an appeal from the prosecutor's office of the Stavropol Territory and other law enforcement agencies in connection with available information about violations of the legislation of the Russian Federation and other regulatory legal acts in the field of budgetary legal relations;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

The paragraph has become invalid since February 15, 2019. - Order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44;

receipt of information about violations of the legislation of the Russian Federation and other regulatory legal acts in the field of budgetary legal relations;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

expiration of the deadline for fulfilling a previously issued order.

9.7. When planning, priorities, goals and types of control activities, their volumes, as well as the resources necessary for their implementation (labor, technical, material and financial) are determined.

9.8. Planning of each control event is carried out to ensure the interconnectedness of all stages of the control event - from a preliminary study of the control object, development of a plan, program of the control event, drawing up a report on the results of the control event to drawing up a report on the results of the control event and implementation of the materials of the control event.

9.9. The drawing up of plans and programs of control activities (hereinafter referred to as the Program) is preceded by a preliminary study of the objects of control based on available information, including familiarization with the legislation related to the activities of the objects of control, including constituent documents, other documents defining the procedures for their financing and the expenses incurred by them, materials from previous control activities, as well as measures taken based on their results.

10. Standard No. 5 "Organization and conduct of control activities"

10.1. The standard “Organization and conduct of control activities” defines the requirements for the organization and conduct of control activities by the internal state financial control body, ensuring the conduct of legitimate, consistent and effective control.

10.2. The procedures for implementing a control measure include the appointment of a control measure, the implementation of a control measure and the implementation of the results of the control measure.

10.3. The control event is carried out on the basis of an order for its implementation.

10.4. The preparation of a draft order to carry out a control event is carried out by officials of the internal state financial control body who are part of the verification (audit) group (inspector).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

Preparation of a draft order to conduct a planned control event is carried out no later than 10 working days before the start of the control event.

The preparation of a draft order to conduct an unscheduled control event is carried out no later than 5 working days before the start date of the control event, taking into account the possibility of agreeing on the draft order with the relevant officials of the internal state financial control body, as well as the grounds for conducting an unscheduled control event.

The order is the legal basis for carrying out the control measure.

10.5. The order states:

control method;

topic of the control event;

name of the control object;

duration (start and end date) of the control event;

period under review;

the personal composition of the verification (audit) group (inspector) and the head of the verification (audit) group (when conducting a control event by the verification (audit) group).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

The order to carry out a control event is signed by the manager and registered in the department organizational support body of internal state financial control.

10.6. To carry out each control event (with the exception of a counter audit), a control action program is prepared by the head of the inspection (audit) group (inspector), authorized to carry out the control event, and approved by the head (deputy head) of the internal state financial control body.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

10.7. The control program should contain:

name of the control object;

the subject of the inspection (audit), the area of ​​activity of the control object being inspected (during the inspection);

type of control event (scheduled or unscheduled);

period under review;

deadline for the control event;

a list of main issues to be checked and analyzed;

deadline for submitting a draft inspection report (audit), conclusion based on the survey results.

10.8. Changes to the Program are made on the basis of a memorandum from the head (deputy head) of the structural unit of the internal state financial control body, which is entrusted with the implementation of internal state financial control, outlining the reasons for the need to make such changes.

10.9. Preparation for a control event includes the collection of reliable and sufficient information (documents, materials and information related to the subject of the control event), corresponding to the subject and main issues to be verified, based on the control program by sending appropriate requests, as well as by systematizing information related to to the subject of the control event, posted in automated information systems, on official websites on the Internet information and telecommunications network and in official printed publications.

10.10. A notice of the control event is sent to the object of control no later than 7 working days before the start date of the control event.

The notification of the control event is signed by the head (deputy head) of the internal state financial control body and sent to the object of control by post with acknowledgment of delivery or other in an accessible way, ensuring the recording of the fact and the date of its sending (reception), including the use of automated information systems.

The notification of the control event must necessarily contain:

the basis for the control measure;

method of carrying out control activities (inspection, audit or examination);

subject of inspection, audit;

the inspected area of ​​activity of the control object (during the inspection);

form of inspection: desk or field (during inspections);

period under review;

deadline for the control event;

information about the need to organize workplaces for persons carrying out the control event during the on-site control event.

The notification of the control event must contain a request for the provision of information, documents and materials necessary for the control event.

The head (deputy head) of the internal state financial control body, the head of the verification (audit) group (inspector) has the right to request this information.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

The request must contain a clear statement of the questions posed, a list of documents, materials and information required for request, and the deadline for their submission.

The period for submitting information, documents and materials is calculated from the date of receipt of such a request by the object of control. In this case, the specified period cannot be less than 3 working days.

The head of the verification (audit) group (inspector) is responsible for preparing the draft notification of the control event.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

10.11 - 10.12. Lost power. - Order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212.

10.13. The duration of the control event cannot exceed 45 working days.

10.14. It is allowed to extend the period for carrying out a control activity by the head (deputy head) of the internal state financial control body upon a reasoned proposal from the head of the verification (audit) group (inspector), but not more than for 30 working days.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

The grounds for extending the control period are:

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

receiving, during an inspection (audit), information from law enforcement, regulatory authorities or other sources indicating that the object of control has violations of budget legislation that require additional inspection (audit);

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

presence of circumstances force majeure(flooding, flooding, fire, etc.) in the territory where the inspection (audit) is being carried out.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

10.15. It is permissible to suspend a control activity by decision of the head (deputy head) of the internal state financial control body based on a reasoned request from the head of the inspection (audit) group (inspector) on the following grounds:

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

conducting a counter-inspection and (or) examination;

absence or unsatisfactory state of accounting (budget) accounting of the control object - for the period of restoration by the control object of the documents necessary for conducting an on-site inspection (audit), as well as bringing the control object to the proper state of accounting and reporting documents;

organizing and conducting examinations;

execution of requests sent to government bodies;

failure by the object of control to provide information, documents and materials and (or) provision of an incomplete set of requested information, documents and materials and (or) obstruction of the control measure, and (or) evasion of the control measure;

the need to inspect property and (or) documents not located at the location of the control object.

During the suspension of a control event, its duration is interrupted.

(clause 10.15 as amended by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

10.16. The decision to resume the control activity is made by the head (deputy head) of the internal state financial control body within 3 working days after the object of control has eliminated and (or) the grounds for suspending the control activity have ceased to apply.

(as amended by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

10.17. The decision to extend the period, suspension (resumption) of the control event is formalized by order, of which the object of control is notified no later than the day following the day the decision was made to extend the period, suspension (resumption) of the control event.

(as amended by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

10.18. The control event can be completed ahead of schedule established by order, upon early consideration by members of the verification (audit) group (inspector) of the entire list of issues to be studied.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

10.19. The results of the inspection (audit) are documented in an inspection (audit) report, which is signed by the head and members of the inspection (audit) group (inspector).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

10.20. The act of verification, audit consists of introductory, descriptive and final parts.

The inspection report has continuous page numbering; blots, erasures and other corrections are not allowed. Indicators expressed in foreign currency are given in the inspection report in this currency and in the amount of the ruble equivalent, calculated at the official exchange rate of the Central Bank of the Russian Federation on the day of the relevant transactions.

The introductory part of the inspection report must contain the following information:

a) name of the document (verification report, audit);

b) date and number of the inspection report, audit;

c) the place where the inspection or audit report was drawn up;

d) the basis for the inspection, audit;

e) subject of inspection, audit;

f) period under review;

g) surname, initials and position of the head and members of the verification (audit) group (inspector);

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

h) information about the object of control:

main activities;

other data necessary to fully characterize the control object;

i) the method of conducting the inspection, audit;

j) a record of the fact of counter checks.

10.21. The descriptive part of the inspection, audit report must consist of sections in accordance with the issues specified in the inspection, audit program, and contain data on completed business and financial transactions, circumstances related to the inspection, audit, identified facts of violations of budget legislation, and financial discipline.

In case of incomplete submission by the object of control of the documents necessary for the inspection, audit, at the request of the official conducting the inspection, audit, a list of unsubmitted documents is provided.

10.22. The final part of the report must contain generalized information about the results of the inspection, audit, including violations identified, grouped by type, indicating for each type of financial violation the total amount for which they were identified.

10.23. The results of the inspection, audit, set out in the inspection, audit report must be confirmed by documents, the results of control actions and counter inspections, written explanations of officials, financially responsible persons of the control object, and other materials. The specified documents (copies) and materials are attached to the inspection report.

The description of each violation identified during an inspection or audit must indicate the provisions of laws and other regulatory legal acts or their individual provisions that were violated, for what period, what the violation was expressed in, and also provide links to the appendices to the act (documents copies of documents, summary certificates, explanations of officials, etc.).

10.24. It is not permitted to include in the inspection or audit report various kinds of conclusions, assumptions and facts that are not confirmed by documents or the results of the inspection or audit.

10.25. In addition to the counter-inspection report, documents obtained as a result of control actions, results of examinations (research), photo, video and audio materials are attached to the inspection and audit report.

10.26. A copy of the inspection report, audit within 3 working days from the date of its signing is handed over to the object of control with cover letter signed by the head of the internal state financial control body or sent by registered mail with return receipt requested or in another way indicating the date of its receipt by the addressee.

10.27. The object of control has the right to submit written objections to the inspection or audit report to the internal state financial control body within 5 working days from the date of receipt of such an act. Written objections from the control object are attached to the inspection and audit materials.

10.28. No longer valid on February 15, 2019. - Order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44.

10.29. The inspection report, audit report, together with the inspection materials, is submitted by the head of the inspection (audit) group (inspector) to the head (deputy head) of the internal state financial control body for consideration.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

10.30. Based on the results of consideration of the inspection report, written objections of the control object (if any) and other inspection (audit) materials by the head (deputy head) of the internal state financial control body, within 30 calendar days from the date of signing the inspection or audit report, a decision is made:

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

a) on sending a submission and (or) order, notification of the application of budgetary coercive measures;

b) about the absence of grounds for sending a representation and (or) order, notification of the application of budgetary coercive measures;

c) on conducting an on-site inspection, an audit based on the results of a desk inspection.

11. Standard No. 6 “Conducting a counter-inspection”

11.1. The standard “Conducting a counter audit” defines the requirements for organizing and conducting a counter audit by the internal state financial control body, ensuring the collection of objective and reliable data (information) in order to establish and (or) confirm facts related to the activities of the control object within the framework of which it is carried out counter check.

11.2. A counter inspection is assigned and carried out taking into account Standard No. 8 “Conducting a Desk Inspection” and Standard No. 9 “Conducting an On-Site Inspection”.

Counter checks carry out control actions on:

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the information contained in documents and information obtained from other reliable sources;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

11.3. Legal entities, individual entrepreneurs and individuals in respect of whom a counter-inspection is being carried out (hereinafter referred to as the objects of the counter-inspection) are required to provide information, documents and materials related to the topic of the on-site inspection (audit), and upon a written request (demand) of the head of the inspection (audit) group (inspector) are required to submit copies of documents and materials related to the topic of the on-site inspection (audit), certified in the prescribed manner, which At the end of the counter inspection, they are attached to the materials of the on-site inspection (audit).

(clause 11.3 as amended by order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

11.4. The period for conducting a counter-inspection cannot exceed 20 working days. The results of the counter-inspection are documented in an act, which is signed by the head and members of the verification (audit) group (inspector), a representative of the object of the counter-inspection and is attached to the materials of the on-site or desk inspection, respectively.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

11.5. Based on the results of the counter-inspection, coercive measures are not applied to the object of the counter-inspection.

12. Standard No. 7 "Conducting a survey"

12.1. The standard “Conducting a survey” defines the requirements for organizing a survey by the internal state financial control body to ensure analysis and assessment of the state of a certain area of ​​activity of the control object.

12.2. An examination (with the exception of an examination carried out as part of a desk audit) is carried out by decision of the head of the inspection (audit) group (inspector) in the manner and time frame established for an on-site inspection (audit).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

During the examination, control actions are carried out on:

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the primary reporting documents of the control object, characterizing the field of activity of the control object under study, including by analyzing the information obtained from them;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

actual inspection and observation;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying information contained in information systems and resources.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

During the survey, both visual and documented data are used.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

12.3. When conducting an examination, research and examination are carried out using photo, video and audio equipment, as well as other types of equipment and instruments, including measuring instruments.

12.4. The results of the examination are documented in a conclusion, which is signed by the head of the verification (audit) group (inspector) no later than the last day of the examination period.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

12.5. The conclusion based on the survey results consists of introductory, descriptive and concluding parts.

12.6. The introductory part of the conclusion based on the survey results should contain:

a) name and location of the control object;

b) the area of ​​activity of the control object being inspected;

c) type of control event (scheduled or unscheduled);

d) period under review;

e) the period of the examination;

f) information about the object of control:

full and short name of the control object, its taxpayer identification number (TIN), number and date of the certificate of entry into the Unified State Register legal entities, departmental affiliation;

main activities;

surname, initials of the head of the control object and the chief accountant, period of work, telephone numbers;

other data necessary to fully characterize the control object.

12.7. The descriptive part of the conclusion based on the survey results must consist of sections in accordance with the questions specified in the survey program and contain information about the examined materials, documents, information, including the source of their receipt.

The descriptive part of the conclusion based on the survey results reflects the results of visual and documentary research, data obtained through comparative analysis, comparison of indicators characterizing the state of the surveyed area of ​​activity of the control object.

12.8. The final part of the conclusion based on the results of the survey should contain generalized information about the results of the survey, conclusions about the assessment of the state of the sphere of activity of the object of control, facts indicating signs of an administrative offense (if any).

12.9. The conclusion on the results of the survey, within 3 working days after its signing, is sent (handed over) to the object of control with a covering letter signed by the head (deputy head) of the internal state financial control body by registered mail with return receipt requested or in another way indicating the date of its receipt by the addressee .

12.10. The conclusion and other survey materials are subject to consideration by the head (deputy head) of the internal state financial control body within 30 days from the date of signing the conclusion.

Based on the results of consideration of the conclusion and other survey materials, the head (deputy head) of the internal state financial control body may appoint an on-site inspection (audit).

13. Standard No. 8 "Conducting a desk audit"

13.1. The standard “Conducting a desk audit” defines General requirements to the organization of a desk audit by the internal state financial control body ensuring the quality, efficiency and effectiveness of the desk audit.

13.2. A desk audit is carried out at the location of the internal state financial control body, including on the basis of budget (accounting) statements and other documents submitted at the request of the internal state financial control body, as well as information, documents and materials received during counter audits.

During the desk audit, control actions are carried out on:

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the constituent, financial, accounting, reporting and other documents of the control object, plans, estimates, acts, state (municipal) contracts, civil contracts, documents on planning and implementation of procurement, including by analyzing and evaluating the information obtained from them with taking into account the information contained in written explanations, certificates and information from officials, financially responsible and other persons of the control object;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying information contained in information systems and resources;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the information contained in documents and information obtained during counter checks, surveys and other reliable sources.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

13.3. The period for conducting a desk audit is no more than 30 working days from the date of receipt from the control object of information, documents and materials submitted at the request of the internal state financial control body.

13.4. The head (deputy head) of the internal state financial control body, upon a reasoned request from the head of the inspection (audit) group (inspector), appoints an examination and (or) a counter-inspection.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

13.5. When conducting a desk audit, the period of time for its conduct does not count the periods of time from the date of sending the request of the internal state financial control body to the date of submission of information, documents and materials by the object of the audit, as well as the time during which the counter audit and (or) examination is carried out.

13.6. Based on the results of the desk audit, an act is drawn up, which is signed by the head and members of the verification (audit) group (inspector), no later than the last day of the desk audit.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

13.7. The desk inspection report (except for the counter-check report and the conclusion prepared based on the results of the survey) is accompanied by documents, results of examinations (research), photo, video and audio materials obtained during the control actions.

13.8. The report of the desk inspection within 3 working days from the date of its signing is handed over (sent) to the representative of the control object in accordance with the Procedure.

13.9. The object of control has the right to submit written objections to the desk inspection report within 5 working days from the date of its receipt. Written objections of the control object are attached to the materials of the desk audit.

13.10. The act and other materials of the desk audit are subject to consideration by the head (deputy head) of the internal state financial control body within 30 calendar days from the date of signing the act.

13.11. Based on the results of consideration of the act and other materials of the desk audit, the head (deputy head) of the internal state financial control body makes a decision regarding the object of control:

about the absence of grounds for the use of coercive measures;

on conducting an on-site inspection (audit).

14. Standard No. 9 "Conducting an on-site inspection (audit)"

14.1. The standard “Conducting an on-site inspection (audit)” defines the general requirements for organizing an on-site inspection (audit) by an internal state financial control body, ensuring the quality, efficiency and effectiveness of the on-site inspection (audit).

14.2. An on-site inspection (audit) is carried out at the location of the control object.

During the inspection (audit), control actions are carried out on:

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the constituent, financial, accounting, reporting and other documents of the control object, plans, estimates, acts, state (municipal) contracts, civil contracts, documents on planning and implementation of procurement, including by analyzing and evaluating the information obtained from them with taking into account the information contained in written explanations, certificates and information from officials, financially responsible and other persons of the control object;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

actual inspection, inventory, observation, recount, control measurements, photo, video and audio recording;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying information contained in information systems and resources;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying the information contained in documents and information obtained during counter checks, surveys and other reliable sources;

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

studying information on the state of internal financial control and internal financial audit.

(paragraph introduced by order of the Ministry of Finance of the Stavropol Territory dated November 2, 2016 N 212)

14.3. The period for conducting an on-site inspection (audit) is no more than 45 working days.

14.4. The head (deputy head) of the internal state financial control body, upon a reasoned request from the head of the inspection (audit) group (inspector), appoints an examination and (or) a counter-inspection.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

14.5. In case of detection of forgeries, forgeries, thefts, abuses and, if necessary, to suppress these illegal actions, the head of the verification (audit) group (inspector) confiscates Required documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaves an act of seizure and copies or an inventory of seized documents in the relevant cases, and in the event of discovery of data indicating signs of a crime, seals cash registers, cash and office premises, warehouses and archives.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

14.6. The on-site inspection (audit) is suspended by the head (deputy head) of the internal state financial control body upon a reasoned request from the head of the inspection (audit) group (inspector):

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

for the period of the counter inspection and (or) examination;

in the absence or unsatisfactory condition of the accounting (budget) accounting of the control object - for the period of restoration by the control object of the documents necessary for conducting an on-site inspection (audit), as well as bringing the accounting and reporting documents into proper condition by the control object;

for the period of organizing and conducting examinations;

for the period of execution of requests sent to government bodies;

in case of failure by the object of control to provide information, documents and materials and (or) provision of an incomplete set of requested information, documents and materials and (or) obstruction of the control measure, and (or) evasion of the control measure;

if it is necessary to inspect property and (or) documents located at a location other than the location of the control object.

14.7. Based on the results of the on-site inspection (audit), an act is drawn up, which is signed by the head and members of the inspection (audit) group (inspector) within 15 working days, calculated from the day following the end of the on-site inspection (audit).

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

14.8. The on-site inspection (audit) report (except for the counter-inspection report and the conclusion prepared based on the results of the survey) is accompanied by documents, results of examinations (research), photo, video and audio materials obtained during the control actions.

14.9. The on-site inspection (audit) report is handed over (sent) to the representative of the control object within 3 working days from the date of its signing.

14.10. The object of control has the right to submit written objections to the on-site inspection (audit) report within 5 working days from the date of its receipt. Written objections from the control object are attached to the materials of the on-site inspection (audit).

14.11. The act and other materials of the on-site inspection (audit) are subject to consideration by the head (deputy head) of the internal state financial control body within 30 calendar days from the date of signing the act.

14.12. Based on the results of consideration of the act and other materials of the on-site inspection (audit), the head (deputy head) of the internal state financial control body makes a decision regarding the object of control:

on the application of coercive measures in accordance with the legislation of the Russian Federation;

about the absence of grounds for the use of coercive measures.

15. Standard No. 10 "Implementation of the results of control activities"

15.1. The standard “Implementation of the results of control activities” defines the general requirements for the implementation of the results of control activities by the internal state financial control body, ensuring the elimination of identified violations of the legislation of the Russian Federation and the legislation of the Stavropol Territory in the relevant field of activity and bringing to justice persons who committed these violations.

15.2. The body of internal state financial control and its officials, in the prescribed manner, take coercive measures against officials and legal entities to suppress violations of the legislation of the Russian Federation and the legislation of the Stavropol Territory in the relevant field of activity.

15.3. When exercising powers on internal state financial control in the field of budgetary legal relations, the body of internal state financial control sends:

submissions containing information about identified violations of the budget legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations, violations of the terms of contracts (agreements) on the provision of funds from the regional budget, government contracts, as well as contracts (agreements, agreements) concluded for the purpose of execution the specified agreements (agreements) and government contracts, the goals, procedure and conditions for providing loans and borrowings secured by state guarantees of the Stavropol Territory, the goals, procedure and conditions for placing funds of the regional budget in securities of control objects, as well as requirements for taking measures to eliminate the causes and the conditions of such violations or demands for the return of funds provided from the regional budget, mandatory for consideration within the time period established in the specified document or within 30 calendar days from the date of its receipt, if the period is not specified;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

instructions containing mandatory requirements for execution within the period specified in the order to eliminate violations of the budget legislation of the Russian Federation and other regulatory legal acts governing budget legal relations, violations of the terms of contracts (agreements) on the provision of funds from the regional budget, government contracts, as well as contracts (agreements) , agreements) concluded for the purpose of fulfilling the specified agreements (agreements) and government contracts, the purposes, procedure and conditions for the provision of credits and loans secured by state guarantees of the Stavropol Territory, the purposes, procedure and conditions for placing funds of the regional budget in securities of objects of control and (or ) claims for compensation for damage caused to the Stavropol Territory;

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

notifications of the application of budget coercive measures.

15.4. No longer valid on February 15, 2019. - Order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44.

15.5. When exercising powers to control the use by regional operators of funds received from the regional budget, the internal state financial control body sends to the regional operator submissions and (or) orders to eliminate identified violations of the requirements of the legislation of the Russian Federation.

15.6. The forms and requirements for the content of submissions, orders and notifications on the application of budget coercive measures, other documents provided for by the Procedure, signed by officials of the internal state financial control body, are established by the internal state financial control body.

15.7. The object of control is obliged to report the results of consideration of the submission (instruction) to the body of internal state financial control within the period established by the submission (instruction), or if the period is not specified, within 30 calendar days from the date of receipt of such a representation (instruction) by the object of control. Violations specified in the submission (instruction) are subject to elimination within the time period established in the submission (instruction).

15.8. When an inspection (audit) of budgetary violations provided for by the Budget Code of the Russian Federation is identified during an internal state financial control body, the head of the inspection (audit) group (inspector) prepares a notice of the application of budgetary coercive measures and sends it to the financial authority of the Stavropol Territory no later than 60 calendar days days after the end of the inspection (audit). Such a notification shall indicate the grounds for the application of budget coercive measures provided for by the Budget Code of the Russian Federation, and the amount of funds used in violation of the conditions for the provision (spending) of an interbudgetary transfer, budget loan, or used for other purposes.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

15.9. Representations and instructions of the body of internal state financial control are signed by the head (deputy head) of the body of internal state financial control and within 3 working days are sent (handed over) to a representative of the object of control.

15.10. Failure by the object of control to comply with an order to compensate for damage to the Stavropol Territory caused by a violation of the budget legislation of the Russian Federation and other regulatory legal acts governing budget legal relations is the basis for the internal state financial control body to apply to the court with a claim for compensation for this damage.

15.11. Cancellation of recommendations and orders of the internal state financial control body is carried out in court.

15.12. The submission and order of the internal state financial control body may be appealed in court in accordance with the legislation of the Russian Federation.

15.13. If, as a result of a control event, the fact of committing an action (inaction) containing elements of a crime is identified, the internal state financial control body transmits information about such fact and (or) documents confirming such fact to law enforcement agencies within 2 working days from the date of completion carrying out control activities.

15.14. In case of failure to comply with a submission and (or) order, the internal state financial control body applies liability measures to the person who has not fulfilled such a submission and (or) order in accordance with the legislation of the Russian Federation.

15.15. If, during an inspection, audit, or survey, sufficient data is discovered indicating the presence of an administrative offense event falling within the competence of the internal state control body, officials of the internal state control body carry out proceedings on cases of administrative offenses in accordance with the requirements of the Code of the Russian Federation on administrative offenses.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

15.16 - 15.23. No longer valid on February 15, 2019. - Order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44.

15.24. If the internal state financial control body identifies signs of violations in the field of legislation falling within the competence of the control activities of other bodies, the relevant information is sent to these bodies with subsequent notification of the internal state financial control body about the decision made.

16. Standard No. 11 “Drawing up and presenting annual reports on the results of control activities”

16.1. Standard "Compilation and presentation annual reports on the results of control activities" establishes requirements for the form and content of reports of the internal state financial control body and its officials, prepared based on the results of control activities for the reporting period.

16.2. The internal state financial control body annually draws up a report in order to disclose information on the completeness and timeliness of the implementation of the control action plan for the reporting calendar year, ensure the effectiveness of control activities, as well as analyze information on the results of control activities.

16.3. The report is signed by the head (deputy head) of the internal state financial control body and sent to the Governor of the Stavropol Territory no later than March 1 of the year following the reporting year.

16.4. The report reflects data on the results of control activities, which are grouped by topics of control activities, audited control objects and audited periods.

16.5. The results of control activities that are subject to mandatory disclosure in the report include:

accrued fines in quantitative and monetary terms by type of violation;

the number of materials sent to law enforcement agencies and the amount of expected damage by type of violation;

the number of representations and orders and their execution in quantitative and (or) monetary terms, including the amount of funds restored (reimbursed) according to orders and orders;

the number of sent and executed (unexecuted) notifications on the application of budgetary coercive measures;

the volume of verified funds from the regional budget;

the number of filed and (or) satisfied complaints (claims) against the decisions of the internal state financial control body, as well as their actions (inaction) within the framework of the control activities carried out by it;

other information (if available) about events that had a significant impact on the implementation of internal state financial control.

16.6. The results of control activities are posted on the official website of the internal state financial control body on the Internet information and telecommunications network in the manner established by the legislation of the Russian Federation.

(as amended by the order of the Ministry of Finance of the Stavropol Territory dated February 15, 2019 N 44)

16.7. A report on the results of control to reflect the results of control and their implementation is prepared in the approved form and within the time limit established by the internal state financial control body.

III. Final provisions

17. In the event of situations not provided for by these Standards, officials of the internal state financial control body are required to be guided by the legislation of the Russian Federation and the legislation of the Stavropol Territory.

Project dossier

Explanatory note

In accordance with paragraph 3 of Article 269.2 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2013, N 31, Art. 4191; 2016, N 1, Art. 26; N 27, Art. 4278 ) The Government of the Russian Federation decides:

1. Approve the attached federal standard of internal state (municipal) financial control "Basic principles for the implementation of internal state (municipal) financial control."

2. Establish that the attached standard is applied in the implementation of internal state (municipal) financial control, starting from January 1, 2020.

APPROVED
Decree of the Government of the Russian Federation
from ___________ 20___ N ______

Federal standard of internal state (municipal)
financial control "Basic principles of internal state (municipal) financial control"

I. General provisions

1. The federal standard for the implementation of internal state financial control “Basic principles of the control activities of internal state (municipal) financial control bodies” (hereinafter referred to as the Standard) was developed in order to establish the basic principles of the control activities of internal state (municipal) financial control bodies.

2. The powers of the internal state (municipal) financial control body to carry out internal state (municipal) financial control are:

control over compliance with the provisions of the budget legislation of the Russian Federation and other legal acts regulating budgetary legal relations and (or) stipulating the expenditure obligations of the relevant public legal entity, as well as compliance with the provisions of contracts or agreements on the provision of funds from the relevant budget;

control over the reliability of reporting data on the achievement of performance indicators for the provision and (or) use of budget funds (funds provided from the budget), including reporting on the implementation of state (municipal) programs, reporting on the execution of state (municipal) tasks;

monitoring compliance with requirements for accounting in state (municipal) institutions, government agencies and state corporations, local governments, management bodies of state extra-budgetary funds, including the preparation and presentation by these organizations of budgetary, accounting (financial) reporting;

control in the field of procurement in accordance with legislation on contract system in the field of procurement of goods, works, services to meet state and municipal needs.

II. Terms and their definitions

3. For the purposes of this Standard, the following concepts are used:

control activities - the activities of the internal state (municipal) financial control body to exercise powers for internal state (municipal) financial control;

control event - a scheduled or unscheduled inspection, scheduled or unscheduled audit or examination carried out in the course of control activities;

violation - an established fact of non-compliance of the activities of the control object and (or) reporting on its results with the requirements:

budget legislation of the Russian Federation and other legal acts regulating budgetary legal relations and (or) stipulating the expenditure obligations of public legal entities, compliance with the provisions of contracts (agreements) on the provision of funds from the budget, state (municipal) contracts, goals, procedures and conditions for the provision of loans and loans secured by state and municipal guarantees, goals, procedure and conditions for placing budget funds in securities of objects of control or in participation shares in authorized funds legal entities created in the organizational and legal form of limited liability partnerships,

to the formation (compilation) of reporting on the achievement of performance indicators for the provision and (or) use of budget funds (funds provided from the budget), including reporting on the implementation of state (municipal) programs, reporting on the execution of state (municipal) tasks,

to accounting in state (municipal) institutions, state bodies and state corporations, local governments, management bodies of state extra-budgetary funds, including the preparation and presentation by these organizations of budgetary, accounting (financial) reporting,

legislation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs;

working documentation - documents and other materials containing information recorded on paper or electronic media with details that allow it to be identified, prepared or received in connection with the control activity;

results of a control event - information contained in a document (act, conclusion) drawn up based on the results of a control event;

authorized officials - officials of the internal state (municipal) financial control body exercising internal state (municipal) financial control;

control body - body of internal state (municipal) financial control.

III. Principles of control activities of control bodies

4. The principles of control activities of control bodies determine the ethical and professional standards that must guide authorized officials.

Ethical principles

5. Ethical principles include:

ethical standards for public civil servants in general (principles of responsibility, legality, competence, confidentiality),

additional standards for authorized officials, taking into account the specifics of professional activities in the exercise of powers for internal state (municipal) financial control (principles of honesty, independence, objectivity).

6. The principle of honesty means that authorized officials, in the process of interaction with representatives of objects of control, act openly, demonstrating high standards of behavior when expressing a professional position. Honesty also presupposes the presence of internal moral dignity, which is manifested in the unity of word and deed, the ability of an official to give an adequate assessment of his behavior, to be aware of the boundaries of personal and professional capabilities and interests, and to be open to the professional community.

7. The principle of independence means that authorized officials, when performing the tasks assigned to them, must be independent from the objects of control and the citizens associated with them in administrative, financial and functional terms.

The independence of authorized officials lies in the fact that they:

were not in the audited period and the year preceding the audited period, and are not an official and (or) other employee of the control object or the owner of the organization during the period of the control activity (in cases of inspections in organizations not related to organizations budgetary sphere- organizations specified in paragraph 9 of Article 3 Federal Law dated December 6, 2011 N 402-FZ “On Accounting”, as well as other organizations exercising budgetary powers in maintaining budget accounting and (or) drawing up budget reporting in accordance with the budgetary legislation of the Russian Federation);

in accordance with the family legislation of the Russian Federation, are not in a marriage relationship, relationship of kinship or property, adoptive parent and adopted child, as well as a trustee and ward of the object of control or owners of the organization (in cases of inspections in organizations that are not related to public sector organizations) ;

were not connected during the audited period and were not connected during the period of the control activity by financial relations with the object of control.

The independence of authorized officials does not contradict the maintenance of friendly relations and interaction with objects of control on the implementation of internal state financial control.

8. The principle of objectivity means the absence of prejudice or bias among authorized officials in relation to the objects of control and their officials.

Objectivity implies impartiality of assessments and recommendations and the exclusion of influence on officials by such factors as external pressure, political or ideological influence from any social groups, religious or public associations. Authorized officials must ensure equal treatment of all individuals and legal entities. The conclusions of authorized officials must be supported by factual data and documents containing reliable and official information.

Authorized officials are required to behave professionally and be guided in their work by the principles and standards of internal state (municipal) financial control.

Operating principles

9. The principles of carrying out activities determine the norms that should guide the body of internal state (municipal) financial control in the implementation of internal state (municipal) financial control, and include the principles of efficiency, preventive focus, risk orientation, continuity, informatization, unity of methodology, interaction, information openness.

10. The principle of efficiency means the implementation of control activities using the least amount of labor, material, financial and other resources in order to reduce violations in the financial and budgetary sphere, minimize budgetary and property risks and ensure improved quality of financial discipline of control objects, including by preventing and preventing violations.

11. The principle of preventive focus means that priority measures should be taken to eliminate the causes, factors and conditions conducive to violations.

12. The principle of risk management (risk-oriented) involves concentrating efforts on areas of activity characterized by an increased probability of:

the occurrence in the period under review of events (violations) leading to significant damage to a public legal entity (budgetary or autonomous institution), distortion of the value of assets and (or) liabilities and (or) financial results;

assumptions in the period under review of violations of the requirements of the budget legislation of the Russian Federation and other legal acts regulating budgetary legal relations and (or) stipulating the expenditure obligations of a public legal entity, which may lead to negative consequences in terms of fulfilling the expenditure obligations of the corresponding public legal entity, the imbalance of the budget of the constituent entity of the Russian Federation (local budget).

13. The principle of continuity of internal state (municipal) financial control involves constant tracking (monitoring) of key processes and procedures in order to timely identify risks and deviations from specified parameters, which is carried out, inter alia, using integrated information systems.

14. The principle of informatization presupposes that when implementing internal state (municipal) financial control, modern information and telecommunication technologies should be used to automate constant and monotonous processes, ensure prompt processing of a large amount of data and automatic generation of documents during control activities.

As part of the implementation of this principle, automated information and analytical support of internal state (municipal) financial control should be provided at all stages of its implementation, including for the purpose of generating and analyzing information about objects of control and the results of previous control activities, continuous identification and prevention of emerging risks , recording violations automatically using application software in order to take timely measures aimed at eliminating violations.

15. The principle of unity of methodology involves the use of general principles and standards for the implementation of internal state (municipal) financial control, including unified approaches to defining control processes and procedures, the unity of the terminological base in the field of internal state (municipal) financial control, criteria and indicators for assessing control activities.

When implementing internal state (municipal) financial control and recording its results, compliance with uniform requirements for the forms and content of documents generated during and following the results of internal state (municipal) financial control must be ensured.

The principle of unity of methodology provides for consistency in approaches to describing detected violations and responsibility for their commission, assessing the amount of damage caused to a public legal entity as a result of violations, taking into account the law enforcement practice of state financial control (supervision) bodies, as well as the practice of resolving legal disputes.

16. The principle of interaction involves ensuring constructive interaction on issues of coordinating control activities and developing proposals for further improvement of internal state (municipal) financial control. Interaction is carried out between internal state (municipal) financial control bodies, external state (municipal) financial control bodies, as well as law enforcement agencies.

17. The principle of information openness means the public availability of information about the activities of the internal state (municipal) financial control body for the implementation of internal state (municipal) financial control. Availability of information is ensured through the publication on the official websites of internal state (municipal) financial control bodies of general information, an annual report on the results of control activities carried out by the internal state (municipal) financial control body, as well as other information, with the exception of information the free dissemination of which is prohibited or limited in accordance with the legislation of the Russian Federation.

Document overview

The Government of the Russian Federation has prepared a federal standard "Basic principles for the implementation of internal state (municipal) financial control", which is planned to be applied from January 1, 2020.

According to the standard, authorized bodies will control:

Compliance with the provisions of budget legislation, as well as contracts and agreements on the provision of budget funds;

Reliability of reporting data on the achievement of performance indicators for the provision and (or) use of budget funds;

Compliance with accounting requirements in institutions, authorities, state corporations, and GVBF management bodies;

Compliance with the provisions of the legislation on public procurement.

The principles of control activities are indicated.