Regulation analysis of the internal financial control of the administration. On approval of the procedure for analyzing the implementation by the chief administrators of budgetary funds of the Korotsk rural settlement of internal financial control and internal financial a
Errors made in the implementation of internal financial control and audit
Errors made when organizing internal financial control.
This group includes the following violations and disadvantages:
1. Not the authority to exercise internal financial control. By virtue of the provisions of the Budget Code, internal financial control is required to carry out:
chief administrators (managers) of budgetary funds;
chief administrators (administrators) of budget revenues;
chief administrators (administrators) of sources of financing the budget deficit.
Thus, if the public authority is not the main manager (manager) of budgetary funds, the main administrator (administrator) of budget revenues or the main administrator (administrator) of the sources of financing the budget deficit, it should not exercise internal financial control. In turn, if a public authority belongs to one of these categories, it is obliged to exercise internal financial control in relation to itself and in relation to its subordinate managers, administrators and recipients of budget funds.
Rules for the implementation of internal financial control by the named bodies (persons) by the Decree of the Government of the Russian Federation of March 17, 2014 No. 193 "On approval of the Rules for the implementation by the chief administrators (managers) of federal budget funds, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of sources of financing the deficit of the federal budget for internal financial control and internal financial audit and on amending clause 1 of the Rules for the implementation of departmental control in order to meet federal needs, approved by the Decree of the Government of the Russian Federation dated February 10, 2014 No. 89 "(hereinafter - Rules No. 193). In addition, one should be guided by the Methodological Recommendations for the implementation of internal financial control, approved by Order of the Ministry of Finance of the Russian Federation dated 07.09.2016 No. 356.
Responsibility for the organization of internal financial control is borne either by the deputy head of the chief administrator (administrator) of the federal budget funds, in charge of the structural divisions of the chief administrator (administrator) of the federal budget funds, in accordance with the distribution of responsibilities (clause 16 of Rules No. 193). Verifiers will definitely require the document with which the specified is installed.
2. The procedure for internal control has not been developed. In order to organize internal financial control, an internal financial control procedure must be developed and approved, which provides for provisions governing:
formation, approval and updating of internal financial control cards (clause 15 of Rules No. 193);
maintenance, accounting and storage of registers (journals) of internal financial control (clause 23 of Regulation No. 193). We also note that a list of officials (positions) responsible for maintaining registers (journals) of internal financial control should be established;
drawing up and on the results of internal financial control.
3. The job regulations do not contain provisions defining the powers to exercise internal financial control. Recall that officials of the divisions of the chief administrator (administrator) of federal budget funds exercise internal financial control in accordance with their official regulations in relation to the internal budgetary procedures specified in paragraph 4 of Regulation No. 193.
4. The frequency of submission of information on the results of internal financial control to the head of the chief administrator of funds (or his deputy) has not been established and, in fact, it is not transferred (clause 24 of Regulation No. 193).
5. There is no legal act establishing the procedure for drawing up reports on the results of internal financial control (clause 27 of Regulation No. 193).
6. No specialized application is used to automate internal financial control (clauses 7, 23 of Regulation No. 193).
Errors in preparation for conducting internal financial control.
This group includes the following disadvantages:
1. Internal financial control is carried out not in all structural divisions of the chief administrator of funds responsible for the implementation of internal budgetary procedures (clause 3 of Regulation No. 193). In practice, it is not uncommon for the chief administrators to designate one official in charge of internal financial control.
2. Conducting internal financial control in relation to budgetary and autonomous institutions. Based on the provisions of the Budget Code and Regulation No. 193, internal financial control by the main manager (manager) of budget funds, the main administrator (administrator) of budget revenues, the main administrator (administrator) of sources of financing the budget deficit is carried out in relation to themselves and their subordinate managers, administrators and recipients budget funds.
Based on the provisions of Art. 6 and paragraph 1 of Art. 152 of the Budget Code of the Russian Federation, budgetary and autonomous institutions are not the chief administrators of budgetary funds, administrators of budgetary funds, recipients of budgetary funds and are not considered participants in the budgetary process. Taking into account the above, since neither budgetary nor autonomous institutions (with the exception of certain cases) are participants in the budgetary process, the provisions of the RF BC on the procedure for conducting internal financial control do not apply to them, and such checks should not be carried out in relation to them.
3. There are no lists of operations (actions for the formation of documents required for the implementation of the internal budgetary procedure) in the structural divisions of the chief administrator of funds responsible for the implementation of internal budgetary procedures. Recall that the process of forming (updating) the internal financial control card includes the following stages (clause 11 of Regulation No. 193):
analysis of the subject of internal financial control in order to determine the methods of control and control actions applied to it (hereinafter referred to as the internal financial control procedures);
formation of a list of operations (actions for the formation of documents necessary for the implementation of the internal budgetary procedure) indicating the need or absence of the need to conduct control actions in relation to individual operations.
4. No assessment is made of the likelihood of events that negatively affect the implementation of internal budgetary procedures (hereinafter referred to as budget risks) when deciding to include transactions from the list of transactions in the internal financial control card (subparagraph "b" of paragraph 25 of Regulation No. 193) ...
5. There are no approved internal financial control cards. Recall that the internal financial control card is a document preparatory to the conduct of internal financial control, containing, for each subject of internal financial control reflected in it, data on the official responsible for the operation (actions to form a document necessary for the implementation of the internal budgetary procedure), the frequency performance of the operation, officials performing control actions in the course of self-control and (or) control according to the level of subordination (subordination), as well as the frequency of control actions.
The preparation of the internal financial control map is entrusted to the unit responsible for the results of the implementation of internal budgetary procedures.
Read also
- The procedure for conducting an internal financial audit in the Ministry of Emergency Situations
- On the conduct of internal financial control and internal financial audit in relation to budgetary and autonomous institutions
- Which persons should be entrusted with the responsibilities for the implementation of internal financial control and internal financial audit?
The approval of internal financial control cards is carried out by the head (deputy head) of the chief administrator (administrator) of budget funds and (or) the recipient of budget funds.
By virtue of clause 10 of Rules No. 193, the card of internal financial control for each subject of internal financial control reflected in it must contain the following data:
about the official responsible for the execution of the operation (actions for the formation of the document necessary for the implementation of the internal budgetary procedure);
the frequency of the operation;
on officials performing control actions;
control methods;
on the frequency of control;
on the methods of carrying out control actions.
6. The internal financial control card is not updated. The internal financial control card is drawn up when it is formed and (or) updated. Internal financial control cards are updated (generated) at least once a year. By virtue of clause 14 of Regulation No. 193, the cards are updated:
before the start of the next financial year;
when the head (deputy head) of the chief administrator (administrator) of the federal budget funds makes a decision to amend the internal financial control cards;
in the event of amendments to the regulatory legal acts governing budgetary legal relations, determining the need to change the internal budgetary procedures.
Disadvantages of internal financial control.
These include the following errors:
1. When exercising internal financial control, the requirements established by the control cards are not observed:
to the frequency of control actions;
to control methods;
to methods of carrying out control actions.
2. Requirements for maintaining registers (journals) of internal financial control are violated:
journals are not kept by all structural divisions responsible for the implementation of internal budgetary procedures;
the journals do not contain information on shortcomings and violations identified during the implementation of internal budgetary procedures;
the logs do not contain information about the causes of the risks of violations, shortcomings;
the logs do not contain information about the proposed measures to eliminate the identified violations, shortcomings;
the registration of journals is not carried out in the manner prescribed by the chief administrator of funds;
the order of storage of logs is not followed.
3. The head (deputy head) of the chief administrator of funds does not take measures based on the results of consideration of the results of the internal financial control of the decision with an indication of the timing of their implementation (clause 25 of Regulation No. 193). In addition, when making decisions based on the results of considering the results of internal financial control, information from the following sources is not taken into account:
acts, opinions, representations and instructions of the state financial control bodies;
internal financial audit reports.
Internal financial audit
When carrying out internal financial audit, in addition to Rules No. 193, one should be guided by the Methodological Recommendations for the implementation of internal financial audit, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2016, No.822 (hereinafter referred to as the Methodological Recommendations).
In the course of the internal financial control carried out by the chief administrators of budgetary funds, the following shortcomings and violations are revealed.
Organization of internal financial audit.
1. The budgetary authority to carry out internal financial control is not being fulfilled. The subject of internal financial audit is the authorized subdivision of the chief manager (manager) of budgetary funds, the chief administrator (administrator) of budget revenues, sources of financing the budget deficit (both separately and as part of another structural unit). The official of the subject of internal financial audit cannot study the operations carried out by him (actions for the formation of documents necessary for the implementation of internal budgetary procedures).
The subject of internal financial audit reports directly and exclusively to the head of the main manager (manager) of budgetary funds, the chief administrator (administrator) of budget revenues, sources of financing the deficit of federal budget funds.
Thus, the internal financial audit should be carried out by structural divisions and (or) authorized officials of the main manager (manager) of budget funds, the chief administrator (administrator) of budget revenues, sources of financing the deficit of federal budget funds, empowered to carry out internal financial audit.
2. The powers of the unit to carry out internal financial audit have not been established. According to clause 28 of Regulation No. 193, internal financial audit should be carried out by structural divisions and (or) authorized officials, employees of the chief administrator (administrator) of federal budget funds, empowered to carry out such an audit, on the basis of functional independence.
The responsibility for organizing the internal financial audit is borne by the head of the chief administrator of budgetary funds, administrator of budgetary funds.
Recall that in order to organize the internal financial audit, the heads of the chief administrators (administrators) of budget funds ensure the following actions:
adjusting its organizational structure in order to form the subject of internal financial audit;
consolidation of the distribution of powers and responsibilities for the organization and implementation of internal financial audit by a legal act of the chief administrator (administrator) of budget funds, development and approval of job regulations and instructions for employees carrying out internal financial audit;
inclusion in the job regulations of qualification requirements for professional knowledge and skills necessary for the performance of official duties of employees organizing and carrying out internal financial audit.
Note that in order to ensure the principle of independence, inspections should be organized and carried out by officials who (Letter of the Ministry of Finance of the Russian Federation of 10.02.2016 No. 02-11-07 / 6892):
do not take part in the organization and implementation of the audited internal budgetary procedures of the audit object in the current period;
did not participate in the organization and implementation of the audited internal budgetary procedures of the audited object during the audited period and the year preceding the audited period;
have no relationship or properties with the head and other officials of the chief administrator of budgetary funds, administrator of budgetary funds, organizing and executing audited internal budgetary procedures;
do not have any other conflict of interest that threatens the ability to impartially and objectively perform duties during the audit.
3. There are no regulations establishing:
deadlines for conducting audits, grounds for their suspension, as well as their extension (clause 50 of Regulation No. 193);
formation, direction and terms of consideration of the audit report (clause 52 of Regulation No. 193);
the procedure for drawing up and submitting a report on the results of an audit and annual reports on the results of an internal financial audit (clause 57 of Regulation No. 193).
4. Internal financial audit is carried out in relation to budgetary and autonomous institutions. By virtue of clause 30 of Regulation No. 193, the objects of the said audit are the structural divisions of the main manager (manager) of budget funds, subordinate managers and recipients of budget funds.
Thus, as in the case of internal financial control, internal financial audit can be carried out in relation to budgetary and autonomous institutions only in situations when they have been delegated the powers of the state (municipal) to conclude and execute on behalf of the corresponding public-law entity of state (municipal) contracts in the implementation of budgetary investments in objects of state (municipal) property.
The quality of planning for internal financial audit.
Internal financial audit is carried out through scheduled and unscheduled audits. Scheduled inspections are carried out in accordance with the annual plan of internal financial audit approved by the head of the chief administrator of budget funds, administrator of budget funds. An audit plan must be drawn up and approved before the start of the next financial year. The following errors are detected:
1. A legal act has not been approved establishing in relation to the annual plan of internal financial audit (clause 31 of Regulation No. 193):
the order of compilation;
approval procedure;
order of conduct.
2. There is no approved plan for internal financial audit (clause 31 of Regulation No. 193), and the approved plan does not contain the following information in relation to each audit:
the topic of the audit;
audit objects;
the term of the audit;
responsible executors.
Note that the annual internal financial audit plan must be approved before the start of the next financial year.
3. When planning audits (drawing up an audit plan and program), the following were not taken into account (clause 40 of Regulation No. 193):
the significance of operations (actions for the formation of a document necessary for the implementation of the internal budgetary procedure), groups of the same type of operations of audit objects that can have a significant impact on the annual and (or) quarterly budget reporting of the chief administrator of budget funds, administrator of budget funds in case of illegal execution of these operations ;
factors affecting the volume of the sample of verified operations (actions for the formation of a document required to perform the internal budgetary procedure) for testing the effectiveness (reliability) of internal financial control, which, among other things, include the frequency of performing visual control actions, the materiality of internal financial control procedures and the level automation of internal financial control procedures;
the presence of significant budgetary risks after the implementation of internal financial control procedures;
availability of time reserve for performing unscheduled audits.
The Ministry of Finance recommends including the audit directions and (or) audit objects in the audit plan based on the assessment of the priority value of the audit direction, the audit object. An example of the value of the priority of the direction of the audit, the object of the audit is given in the Appendix to Appendix 1 to the Methodological Recommendations. In this case, it is necessary to use the selection criteria specified in clauses 19 and 20 of the Methodological Recommendations.
The direction of the audit and (or) the object of the audit should be included in the plan if their priority value is higher than the threshold value, which is established based on the analysis of the following factors:
the degree of provision of the internal financial audit unit with resources (labor, material and financial);
the ability to conduct audits on time;
the amount of time available to perform unscheduled audits.
4. There was no preliminary analysis of data on audit objects. According to paragraph 41 of Regulation No. 193, before drawing up a plan, it is advisable to conduct a preliminary analysis of data on the objects of audit, including information on the results:
internal financial control for the period subject to audit;
control measures carried out in the current and (or) the reporting financial year by the state (municipal) financial control bodies in relation to the financial and economic activities of the audit objects.
5. There are deviations from the annual internal financial audit plan.
6. The procedure for drawing up, approving and maintaining the annual plan of internal financial audit established by the chief administrator of funds is violated (clause 38 of Regulation No. 193).
Disadvantages in auditing.
This group includes the following disadvantages:
1. Internal financial audit is not carried out in relation to the structural units of the chief administrator of funds responsible for the implementation of internal budgetary procedures, as well as in relation to subordinate administrators of budget funds (clause 30 of Regulation No. 193).
2. Audits are conducted not only by the decision of the head of the chief administrator of funds (clause 43 of Regulation No. 193).
3. Checks are carried out without an approved program. The control event should be preceded by a preparation period, during which, in particular, the program of this event should be drawn up and approved. When compiling it, an audit team must be formed from employees conducting the audit, and responsibilities must be distributed among them.
The audit program should contain:
the topic of the audit;
names of audit objects. It should be noted that the objects of audit should be included in the audit program on the basis of the established criteria for the selection of audit objects - for example, this program must necessarily include the object of audit, in relation to which measures of departmental financial control have been carried out, corresponding to the topic of the audit;
list of subjects to be studied during the audit;
the timing of its implementation.
The audit program is approved by the head of the subject of internal financial audit.
Officials of the subject of internal financial audit are obliged to:
comply with the requirements of regulatory legal acts in the established field of activity;
conduct audits in accordance with their program. Cases of deviation from the audit program approved by the head of the subject of internal financial audit are not allowed;
to acquaint the head or an authorized official of the audit object with the audit program, as well as with its results (acts and conclusions).
4. There is no adequate evidence. According to paragraph 48 of Regulation No. 193, during the audit, sufficient, appropriate, reliable evidence must be obtained. Evidence includes factual data based on working documentation and confirming the presence of identified violations and shortcomings in the implementation of internal budgetary procedures by audit objects, as well as being the basis for conclusions and proposals based on the results of the audit.
5. Documentation of audits is not carried out. The control event is subject to mandatory documentation. The control measure materials include the control measure act and working documentation.
Working documentation (that is, documents and other materials prepared or received in connection with the audit) contains:
documents reflecting the preparation of the audit, including its program;
information on the nature, timing, scope and results of the audit;
information on the implementation of internal financial control over operations related to the topic of the audit;
a list of contracts, agreements, protocols, primary accounting documentation, budget accounting documents and budget reporting to be studied during the audit;
written statements and explanations received from officials and other employees of the audited objects;
copies of appeals sent to state financial control bodies, experts and (or) third parties during the audit, and information received from them;
copies of financial and business documents of the audited object, confirming the identified violations;
audit report.
The results of the audit are documented in an audit report, which is signed by the head of the audit group and handed over to the audit object authorized to receive the act. The object of the audit has the right to submit written objections to the act.
The form of the audit report, the procedure for sending it and the timing of its consideration by the audit object are established by the main manager.
6. Based on the results of the audit, a report on the results of the audit is not drawn up (clause 53 of Regulation No. 193). The specified report does not contain:
information on deficiencies and violations (in quantitative and monetary terms) identified during the audit, on the conditions and reasons for such violations, as well as on significant budgetary risks;
information on the presence or absence of objections from the audited entities;
conclusions about the degree of reliability of internal financial control and the reliability of the budget reporting presented by the audit objects;
conclusions on the compliance of budget accounting by audit objects with the methodology and budget accounting standards established by the Ministry of Finance;
conclusions, proposals and recommendations for eliminating the identified violations and shortcomings, taking measures to minimize budget risks, making changes to the internal financial control cards, as well as proposals for increasing the economy and efficiency of using budget funds.
Note that the audit report should be submitted to the head of the Chief Funds Administrator.
7. The subject of internal financial audit does not comply with the procedure for drawing up and submitting reports on the results of the internal financial audit established by the chief administrator of funds (clauses 55 - 57 of Regulation No. 193). These reports should contain information confirming the conclusions:
on the reliability (efficiency) of internal financial control;
on the reliability of the consolidated budget reporting, the chief administrator of budgetary funds.
audit officials SRO auditor
An act is a document that is widely used by government agencies to document the results of subsequent control. The form of the act can be borrowed from a higher agency, or you can develop your own or draw up reports in any form.
From the article you will learn
- What sections does the act of internal control results consist of?
- How to draw up an act of internal control results
Details of the act based on the results of internal municipal financial control
The introductory part of the act may contain, in particular:
- number and date of the act;
- position, surname, name, patronymic of the auditor or internal auditor;
- subject of verification;
- the period being checked;
- the term of the inspection;
- a list of documents that were guided by the inspectors during the inspection.
Descriptive part of the act based on the results of internal financial control
The descriptive part of the act, as a rule, contains a statement of violations identified during the audit, or reports their absence. Each fact of violation must be documented. Therefore, in the description of violations, you must indicate links to supporting documents.
It is recommended to group the results of checking different types of operations or the results of different control procedures into separate sections (subsections). To improve perception, the material of the act can be presented in tabular form.
The final part of the act on the results of internal financial control
In the final part of the act, outline the proposals for correcting the identified violations and the measures that were taken during the control event.
All working documentation and materials that are important for confirming violations are attached to the verification act. For example, written statements and explanations received from officials and other employees.
Sample certificate of audit of internal financial control
Act No. 1
on internal control
Moscow 10/15/2014
Name (topic) of the control event:
checking the conduct of cash transactions for the III quarter of 2014.
The composition of the commission that conducted the inspection:
chief accountant A.S. Glebova
economist A.S. Kondratiev
lawyer V.K. Volkov
Engaging an independent consultant (auditor):
Checked period:
III quarter of 2014.
Actual timing of the inspection:
Detailed statement of the test results:
The Internal Control Commission carried out an audit of cash transactions for July, August and September 2014. During the audit, no cash violations were found. Checking cash transactions was carried out using a continuous method. During the verification process, the following documents were compared:
- cash book;
- cashier reports;
- primary documents (list of cases in Appendix 1 to this act);
- the journal of operations "Cashier";
- register of incoming and outgoing cash documents;
- the journal of the cashier-operator.
Accounting for cash transactions was carried out in the cash book with separate accounting of funds by type of financial support of the institution. The receipt and expenditure of foreign currency in cash was tracked on separate sheets of the cash book.
The funds for each month of the checked period were fully and timely entered into the cash desk of the institution.
The cash balance limit for 2014 is set by the order of the head of the institution dated January 9, 2014 No. 10 in the amount of 150,000 rubles. The limit was not exceeded in the period being checked.
Incoming and outgoing cash orders were registered in the register of incoming and outgoing cash documents. All documents attached to the receipt and expense cash orders are canceled with stamps "Received" and "Paid" with the date.
The cashier's report was compiled by the cashier based on the results of the cash transactions performed for the day. During the audit of the accounting of the strict reporting forms for the III quarter of 2014, no violations were revealed. Full liability agreements concluded with persons who performed cash transactions during the audited period comply with the established forms. Cash settlements were made in accordance with the instructions of the Bank of Russia dated October 7, 2013 No. 3073-U.
Chief Accountant A.S. Glebova
Economist A.S. Kondratiev
MAIN DEPARTMENT OF FINANCIAL CONTROL OF THE OMSK REGION
ORDER
ON APPROVAL OF THE PROCEDURE FOR THE ANALYSIS OF THE IMPLEMENTATION OF INTERNAL FINANCIAL CONTROL AND
In accordance with paragraph 4 of Article 157, paragraph 2 of the Decree of the Government of the Omsk Region dated December 11, 2013 N 328-p "On approval of the Procedure for the implementation of internal financial control and internal financial audit", in order to improve the quality of internal financial control and internal financial audit carried out chief administrators (administrators) of regional budget funds, chief administrators (administrators) of regional budget revenues, chief administrators (administrators) of sources of financing the regional budget deficit, which are not bodies specified in paragraph 2 of Article 265 of the Budget Code of the Russian Federation (hereinafter referred to as SABS), I order :
(as amended by the Orders of the Main Directorate of Financial Control of the Omsk Region of 03.03.2016 N 6, of 13.12.2016 N 24)
1. To approve the attached Procedure for analyzing the implementation of internal financial control and internal financial audit (hereinafter referred to as the Procedure).
2. Excluded. - Order of the Main Directorate of Financial Control of the Omsk Region dated 03.03.2016 N 6.
3. The structural subdivisions of the Main Directorate of Financial Control of the Omsk Region (hereinafter referred to as the Main Directorate) shall ensure the analysis of internal financial control and internal financial audit carried out by the SABS (hereinafter referred to as the analysis) during the year in accordance with the plan of control measures of the Main Directorate for the corresponding year by the method surveys at the location of the SABS in the manner prescribed by the decree of the Government of the Omsk region of November 13, 2013 N 288-p "On approval of the Procedure for the exercise of powers by the internal state financial control body, which is the executive authority of the Omsk region, on internal state financial control in the field of budgetary legal relations ".
The department for analysis and accounting of control measures of the management of organizing the activities of the Main Directorate, based on the results of the reporting financial year, shall ensure the analysis by assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the SABS.
(clause 3 as amended)
4. I reserve control over the execution of this order.
Appendix. PROCEDURE for analyzing the implementation of internal financial control and internal financial audit
Head of the Main Directorate
T.M.Shugulbaev
Appendix
to the order of the Main Directorate
financial control
Omsk region
dated July 8, 2015 N 10
1. This Procedure determines the procedure for the Main Directorate of Financial Control of the Omsk Region (hereinafter referred to as the Main Directorate) to analyze the implementation of internal financial control and internal financial audit by the main managers (managers) of regional budget funds, chief administrators (administrators) of regional budget revenues, chief administrators (administrators) ) sources of financing the regional budget deficit, which are not the bodies specified in paragraph 2 of Article 265 of the Budget Code of the Russian Federation (hereinafter - SABS), in relation to internal standards and procedures for the preparation and execution of the regional budget, budget accounting and budget reporting, established in accordance with with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations (hereinafter referred to as internal budgetary procedures), as well as departmental financial control over subordinate and m managers, recipients of regional budget funds, administrators of regional budget revenues and administrators of sources of financing the regional budget deficit (hereinafter referred to as subordinate recipients of budget funds).
(Clause 1 as amended by the Order of the Main Directorate of Financial Control of the Omsk Region dated 13.12.2016 N 24)
2. The analysis of the implementation of internal financial control and internal financial audit (hereinafter referred to as the analysis) is carried out according to the list of indicators characterizing the quality of internal financial control and internal financial audit carried out by SABS (hereinafter referred to as indicators), based on the data of annual reports on the results of internal financial control and internal financial audit, as well as other information and documents received from the SABS necessary for the calculation of indicators.
(as amended by the Order of the Main Directorate of Financial Control of the Omsk Region of 13.12.2016 N 24)
3. To carry out the analysis of the SABS at the end of the year, no later than February 10 of the year following the reporting year, submit to the Main Directorate information for assessing indicators in accordance with Appendix No. 1 to this Procedure and an explanatory note on the results of internal financial control and internal financial audit.
(Clause 3 as amended by the Order of the Main Department of Financial Control of the Omsk Region dated 13.12.2016 N 24)
4. The result of the analysis is the assessment of the quality of internal financial control and internal financial audit of the SABS (hereinafter - the assessment).
The score is determined by the formula:
Ri = Ei / Emax x 100%,
where:
Ri - assessment of the quality of internal financial control and internal financial audit carried out by the i-th SABS;
(as amended by the Order of the Main Directorate of Financial Control of the Omsk Region of 13.12.2016 N 24)
Ei - assessment of indicators of the i-th GABS;
Emax is the maximum possible (best) estimate of the indicators of the i-th GABS based on the applicability of the indicators.
The maximum Ri value is 100 percent.
5. The assessment of the indicators of the i-th GABS is determined by the formula:
where:
Ei (Pj) - assessment of the j-th indicator for the i-th GABS;
p is the number of j-th indicators for which the assessment is carried out.
6. The calculation of indicators and their assessment are carried out in accordance with the methodology defined in Appendix No. 2 to this Procedure.
(Clause 6 as amended by the Order of the Main Directorate of Financial Control of the Omsk Region dated 13.12.2016 N 24)
1) the first group includes SABS, the number of subordinate recipients of budgetary funds of which ranges from 1 to 10;
2) the second group includes SABS, the number of subordinate recipients of budgetary funds of which ranges from 11 to 50;
3) the third group includes SABS, the number of subordinate recipients of budgetary funds of which ranges from 51 to 80;
4) the fourth group includes SABS that do not have subordinate recipients of budgetary funds.
8. Based on the results of the assessment for each group, a rating of the SABS is compiled in accordance with the obtained assessment values in descending order.
9. The report on the results of the assessment is formed by the Main Directorate in the context of GABS, contains information on the results of the assessment, as well as a set of values and estimates of indicators, the rating of GABS (Ri) for each group, where:
(as amended by the Order of the Main Directorate of Financial Control of the Omsk Region of 13.12.2016 N 24)
1) at 0< Ri <= 50 процентов - низкая оценка;
2) at 50< Ri <= 90 процентов - средняя оценка;
3) at 90< Ri <= 100 процентов - высокая оценка.
10. Based on the report on the results of the assessment, the department for analysis and accounting of control measures of the management of the organization of activities of the Main Directorate sends the SABU information on the results of the assessment, taking into account the proposals to improve the quality of internal financial control and internal financial audit carried out by the SABS.
The report on the results of the assessment is posted on the official website of the Main Directorate in the information and telecommunications network "Internet".
(Clause 10 as amended by the Order of the Main Directorate of Financial Control of the Omsk Region dated 13.12.2016 N 24)
Appendix No. 1. INFORMATION for assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the chief administrator of budget funds<*>for ___________
Appendix N 1
to the Procedure for the analysis
implementation of internal
financial control and
internal financial audit
(as amended by the Order of the Main Department of Financial Control of the Omsk Region of 13.12.2016 N 24)
___________________________________________________________
(name of the main manager (manager) of budgetary funds, the main administrator (administrator) of income
budget, the chief administrator (administrator) of the sources of financing the budget deficit)
INFORMATION for assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the chief administrator of budget funds<*>for ___________
Name | unit of measurement | Meaning |
|
The number of subordinate administrators and recipients of budget funds, subordinate administrators of budget revenues and administrators of sources of financing the budget deficit (hereinafter referred to as PBS), audited by the main administrators (managers) of budget funds, chief administrators (administrators) of regional budget revenues, chief administrators (administrators) of sources of financing the deficit regional budget (hereinafter - SABS) for the reporting financial year (A1) | |||
The total number of SBS subordinate to SABS in the reporting financial year (B1) | |||
The amount of funds of the regional budget, audited by the SABS at the PBS in the reporting fiscal year for the year preceding the reporting fiscal year (Ai) | thousand rubles | ||
The amount of funds of the regional budget checked by the SABS at the PBS in the reporting financial year for the reporting financial year (Aj) | thousand rubles | ||
Total disbursed to BBS in the year preceding the reporting fiscal year (Bi) | thousand rubles | ||
Total disbursements to PBS in the reporting fiscal year (Bj) | thousand rubles | ||
The amount of violations revealed as a result of departmental financial control in the reporting financial year when using funds from the regional budget (A3) | thousand rubles | ||
Total amount of audited funds in the reporting financial year (B3 = Ai + Aj) | thousand rubles | ||
The amount of funds restored to the regional budget, losses prevented and violations eliminated in the reporting financial year within the framework of departmental financial control (A4) | thousand rubles | ||
The number of planned control measures within the framework of departmental financial control for the reporting financial year (A5) | |||
The number of control measures carried out within the framework of departmental financial control for the reporting financial year (B5) | |||
The number of materials from the PBS inspections containing information on the violations identified in the field of budgetary legal relations, which are subject to sending to the authorized bodies (B6) | |||
The number of materials of PBS inspections sent to authorized bodies (Ministry of Finance of the Omsk Region, the Main Department of Financial Control of the Omsk Region, prosecutors) to take measures to eliminate violations in the field of budgetary legal relations in accordance with the legislation (A6) | |||
Availability of legal acts (regulations) developed and approved by the SABS on the implementation of internal financial control and internal financial audit (A10) | |||
Availability of approved lists (list) of processes (operations) of internal budgetary procedures (B10) | |||
Availability of approved cards (cards) of internal financial control for the reporting financial year (C10) | |||
Availability of developed and completed registers (journals) of internal financial control for the reporting financial year (D10) | |||
The number of control activities carried out as part of the internal financial audit (B7) | |||
The number of executed control measures as part of the internal financial audit (A7) | |||
The number of control actions carried out on the implementation of internal budgetary procedures (B8) | |||
The number of identified deficiencies (violations) during control actions for the implementation of internal budgetary procedures (A8) | |||
The number of eliminated violations identified during internal financial control in the implementation of internal budgetary procedures (A9) |
________________
<*> .
Appendix N 2. METHODOLOGY of calculating and evaluating indicators characterizing the quality of internal financial control and internal financial audit<*>
Appendix N 2
to the Procedure for the analysis
implementation of internal
financial control and
internal financial audit
Indicator name | Calculation of the indicator (Pj) | Evaluation of the indicator (E (Pj)) |
|
The share of the regional budget deficit financing sources (hereinafter referred to as SABS) of the administrators and recipients of budget funds subordinate to the chief administrators (administrators) of budgetary funds, the chief administrators (administrators) of the regional budget revenues, the chief administrators (administrators) of funding sources of the regional budget budget deficit (hereinafter - PBS), in which control measures were carried out by the SABS (Р1)<**> | P1 = A1 / B1 x 100%, where: | E (P1) = 1 if: |
|
The share of the total volume of audited funds of the regional budget in the PBS in the total amount of funds allocated to the PBS for the corresponding year (P2)<**> | P2 = (Ai / Bi + Aj / Bj) x 100%, where: | E (P2) = 1 if: |
|
E (P2) = P2 / 100 for 1 group of GABS; |
|||
Share of the amount of detected violations in the total amount of verified funds (P3)<**> | P3 = A3 / B3 x 100%, where: | E (P3) = 1 if P3> = 2%; |
|
The share of funds restored to the regional budget, losses prevented and violations eliminated in the total amount of identified violations (P4)<**> | P4 = A4 / A3 x 100%, where: | 0 if Р4< 10% |
|
Coefficient of performance of control measures of the State Financial Security Service for departmental financial control (Р5)<**> | P5 = A5 / B5, where: | 0.5 if P5< 1 |
|
Coefficient of realization of test results (Р6)<**> | P6 = A6 / B6 x 100%, where: | 1 if P6 = 100%; |
|
Share of executed control measures for conducting internal financial audit (Р7) | P7 = A7 / B7 x 100%, where: | 1 if P7 = 100%; |
|
The proportion of violations identified during internal financial control in the implementation of internal budgetary procedures (Р8) | P8 = A8 / B8 x 100%, where: | 1 if Р8<= 10%; |
|
The proportion of eliminated violations identified during internal financial control in the implementation of internal budgetary procedures (R9) | P9 = A9 / A8 x 100%, where: | 1 if P9> = 90%; |
|
Availability of legal acts and documents developed and approved by the SABS on the implementation of internal financial control and internal financial audit (R10) | P10 = A10 + B10 + C10 + D10, where: | 1 if P10 = 4; |
________________
<*>with the exception of control measures carried out in relation to the procurement of goods, works and services in accordance with Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs";
<**>these indicators do not relate to the fourth group of GABS and to the execution of internal budgetary procedures.
Project dossier
Explanatory note
In order to implement paragraph 4 of Article 157 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 ), subparagraph 5.15 (4) of paragraph 5 of the Regulation on the Federal Treasury, approved by Decree of the Government of the Russian Federation of December 1, 2004 N 703 (Collected Legislation of the Russian Federation, 2004, N 49, Art.4908; 2016, N 28, Art.4741 ), I order:
1. To approve the Procedure for analyzing the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit in accordance with the appendix to this order.
2. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Treasury A.Yu. Demidov.
Approved
by order of the Federal Treasury
from "___" _________ 201_ N ______
Order
analysis of the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit
I. General Provisions
1.1. The procedure for analyzing the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit (hereinafter referred to as the Procedure) has been developed in order to establish the procedure for analyzing the implementation by the chief administrators of federal budget funds, chief administrators of federal budget revenues, chief administrators of sources of financing the federal budget deficit (hereinafter - chief administrators of federal budget funds) internal financial control and internal financial audit.
1.2. This Procedure sets out the requirements for:
planning the analysis of the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit (hereinafter - Analysis);
Analyzing;
registration of the results of the Analysis;
preparation and presentation of reports on the results of the Analysis.
1.3. The purpose of the Analysis is to formulate and send recommendations to the chief administrators of federal budget funds on the organization and implementation of internal financial control and internal financial audit by them.
1.4. The objectives of the Analysis are:
assessment of the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit;
identification of shortcomings in the implementation by chief administrators of federal budget funds of internal financial control and internal financial audit.
1.5. The exchange of information and documents of the Federal Treasury and the chief administrators of the federal budget funds during the Analysis is carried out using paper documents. If technically possible, such an exchange is carried out in electronic form on the basis of an agreement on the exchange of electronic documents.
II. Analysis Participants
2.1. Planning, execution and execution of the results of the Analysis, reporting on the results of the Analysis, as well as the preparation and submission to the Ministry of Finance of the Russian Federation of a report on the results of the implementation of internal financial control and internal financial audit by the chief administrators of federal budget funds is carried out by an authorized structural unit of the central office of the Federal Treasury (hereinafter referred to as the authorized subdivision).
By the decision of the head of the Federal Treasury, other structural divisions of the central office of the Federal Treasury may be involved in the conduct and registration of the results of the Analysis.
2.2. The activities of the Federal Treasury and the chief administrators of federal budget funds related to the analysis are carried out in accordance with this Procedure.
III. Analysis Planning
3.1. The Analysis is scheduled annually.
Analysis planning is a process carried out by an authorized subdivision of drawing up and ensuring approval by the head of the Federal Treasury of a plan for the Federal Treasury to analyze the implementation by chief administrators of federal budget funds of internal financial control and internal financial audit for the next year (hereinafter referred to as the Plan).
3.2. The plan is formed in the context of the chief administrators of federal budget funds, in relation to whose activities the Analysis is planned for the corresponding year. For each chief administrator of federal budget funds, the Plan shall indicate:
the name of the chief administrator of federal budget funds;
code of the chief administrator of federal budget funds according to the budget classification of the Russian Federation (chapter code);
the timing of the Analysis;
the analyzed period of implementation by the chief administrator of federal budget funds of internal financial control and internal financial audit;
the name of the structural unit of the central office of the Federal Treasury responsible for conducting the Analysis.
3.3. The plan is drawn up annually and approved by the head of the Federal Treasury by December 15th.
3.4. An Analysis of the chief administrators of federal budget funds not included in the Plan is allowed after the relevant changes are made to the Plan, approved by the head of the Federal Treasury.
If the volume of changes is more than thirty percent of the total volume of information contained in the Plan, the amendments to the Plan are carried out by approving a new version of the Plan.
3.5. A copy of the Plan (changes to the Plan) within 5 working days from the date of approval of the Plan (amendments to it) is posted on the official website of the Federal Treasury in the information and telecommunications network "Internet".
IV. Analysis
4.1. The analysis is carried out by studying the information and documents submitted by the chief administrators of the federal budget funds at the request of the Federal Treasury.
4.2. The authorized subdivision shall annually, by December 15, prepare a draft request for information on the implementation by the chief administrator of federal budget funds of internal financial control and internal financial audit, containing a list of issues for assessing the implementation by chief administrators of federal budget funds of internal financial control and internal financial audit (hereinafter - the List issues), information on the structure of the chief administrator of federal budget funds in terms of the implementation of internal financial control and internal financial audit (if necessary), as well as a list of documents regarding the implementation of internal financial control and internal financial audit by the chief administrators of federal budget funds (hereinafter - the List of documents ), which the chief administrators of the federal budget should submit to the Federal Treasury (hereinafter referred to as the Request).
The preparation of the draft Request is carried out taking into account the provisions of the Rules for the implementation by the chief administrators (administrators) of the federal budget (budget of the state extra-budgetary fund of the Russian Federation), chief administrators (administrators) of federal budget revenues (budget of the state extra-budgetary fund of the Russian Federation), chief administrators (administrators) of funding sources deficit of the federal budget (budget of the state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit, approved by Resolution of the Government of the Russian Federation of March 17, 2014 N 193 (Collected Legislation of the Russian Federation, 2014, N 12, Art.1290; 2016, N 18, Art.2632) (hereinafter referred to as the Rules) and other regulatory legal acts of the Russian Federation governing the organization and implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit, as well as relevant guidelines and letters of the Ministry of Finance of the Russian Federation. In addition, when preparing the Request, information about the activities of the chief administrators of the federal budget funds obtained from open sources of information, state information systems, as well as the results of the control measures carried out by the Federal Treasury in relation to the chief administrators of the federal budget funds, are taken into account.
The list of questions should contain:
evaluation criteria - options for answers to the question posed;
answers to each question, arranged in descending order of points, characterizing the organization and implementation by the chief administrator of federal budget funds of internal financial control and internal financial audit according to this criterion: the first answer is the highest point value, the last answer is the lowest point value;
score values for each answer.
The chief administrator of federal budget funds, when preparing a response to a request from the Federal Treasury for the submission of documents and information, puts a "+" mark in the cell corresponding to the answer to the question posed from the proposed answer options, a “-” mark in the remaining cells.
The List of Documents includes:
copies of regulatory legal and (or) legal acts of the chief administrators of federal budget funds, regulating the organization and implementation of internal financial control and internal financial audit;
copies of documents on the organization and implementation of internal financial control, internal financial audit;
copies of reports on the results of internal financial control sent to the head of the chief administrator of federal budget funds;
copies of annual plans for the implementation of internal financial audit;
copies of the annual reports of the internal financial audit, containing information confirming the conclusions about the reliability of internal financial control, the reliability of the consolidated budget reports of the chief administrator of federal budget funds;
copies of documents with information on the measures taken and the results of the implementation of decisions on deficiencies and violations identified by the internal financial audit;
other documents, the formation of which is necessary in accordance with the legislation of the Russian Federation in terms of the organization and implementation of internal financial control and internal financial audit.
4.3. A request specifying the deadline for the submission of the requested information and documents shall be sent by December 20 of the current year to the chief administrators of the federal budget funds, in relation to whose activities the Analysis is being carried out. In this case, the deadline for submitting the requested information and documents is set not earlier than February 1 of the year following the reporting year.
The reporting year within the framework of this Procedure means the year in which the activity of the chief administrator of the federal budget funds for the implementation of internal financial control and internal financial audit is subject to Analysis.
4.4. The request is sent to the address of the chief administrators of federal budget funds in the following ways: by mail, courier service, on purpose or using electronic document management (if technically feasible) with the obligatory receipt of a confirmation document or a mark on receipt of the Request.
4.5. The Federal Treasury decides to send a repeated request for submission of documents and (or) information to the chief administrator of federal budget funds in the following cases:
failure to submit the requested documents and (or) information,
submission of the requested documents and (or) information not in full,
the need for additional documentary confirmation of the previously provided information.
The deadline for the submission of documents and (or) information, established in a repeated request, cannot be less than 5 working days from the date of sending the request to the address of the chief administrator of federal budget funds, in relation to whose activities the Analysis is being carried out.
4.6. The chief administrators of federal budget funds submit the requested information and documents to the Federal Treasury with a covering letter and a list of the information and documents to be submitted no later than the deadline specified in the request. The documents submitted to the Federal Treasury by the chief administrators of the federal budget funds must be bound, numbered, signed by an official and certified by the seal of the chief administrator of the federal budget funds.
If the chief administrators of the federal budget funds exceed the deadline for submitting documents and (or) information specified in the request by more than 10 calendar days, such documents and (or) information are recognized as not submitted.
4.7. The analysis is carried out by comparing the submitted documents and information with the requirements established by the Rules and other regulatory legal acts of the Russian Federation governing the organization and implementation of internal financial control and internal financial audit by chief administrators of federal budget funds.
4.8. During the Analysis, the following are subject to study:
4.8.1. Information about the structure of the chief administrator of federal budget funds in terms of:
the structure of divisions carrying out internal procedures for preparing and executing the budget, maintaining budget accounting and drawing up budget reporting (hereinafter referred to as internal budget procedures);
information about the administrators of federal budget funds and recipients of federal budget funds subordinate to the chief administrator of federal budget funds;
the structure of the unit empowered to carry out internal financial audit (if any).
4.8.2. Regulatory legal and (or) legal acts of the chief administrator of federal budget funds, regulating the organization and implementation of internal financial control and internal financial audit by him.
4.8.3. Organization and implementation of internal financial control in relation to internal budgetary procedures, including:
formation of lists of operations (actions for the formation of documents necessary for the implementation of the internal budgetary procedure) in the structural divisions of the chief administrator of federal budget funds responsible for the implementation of internal budgetary procedures;
formation (updating) and approval of internal financial control cards for each division of the chief administrator of federal budget funds responsible for the results of the implementation of internal budgetary procedures;
maintenance, accounting, storage of registers (journals) of internal financial control in each division of the chief administrator of federal budget funds responsible for the implementation of internal budgetary procedures;
consideration of the results of internal financial control and decision-making, including taking into account the information specified in acts, opinions, representations and instructions of state financial control bodies, reports of internal financial audit submitted to the management of the chief administrator of federal budget funds.
4.8.4. Organization and implementation of internal financial audit, including:
conducting a preliminary analysis of data on audit objects when planning audits (drawing up an audit plan and program);
approval by the head of the chief administrator of federal budget funds of the annual plan for internal financial audit and preparation of audit programs;
conducting scheduled and unscheduled audits;
sending reports on the results of audits to the head of the chief administrator of federal budget funds with the attachment of audit reports;
drawing up and sending to the head of the chief administrator of federal budget funds annual reports on the results of the internal financial audit;
consideration of the results of the internal financial audit and the adoption of appropriate decisions by the head of the chief administrator of federal budget funds.
4.8.5. Procedures and documents, the implementation and formation of which is necessary in accordance with the legislation of the Russian Federation in terms of the organization and implementation of internal financial control and internal financial audit.
V. Presentation of the Analysis results
5.1. For a formalized assessment of the organization and implementation by the chief administrator of federal budget funds of internal financial control and internal financial audit and the formation of quantitative estimates according to the relevant criteria, the authorized division uses the List of Issues.
Based on the results of comparison of documents and information submitted by the chief administrator of federal budget funds, the authorized unit assigns points to the List of issues and summarizes them in the final assessment of the implementation of internal financial control and internal financial audit by the chief administrator of federal budget funds.
5.2. Based on the results of the Analysis, the authorized department prepares an opinion;
5.3. The conclusion should contain:
the name of the chief administrator of federal budget funds, in relation to whose activities the Analysis was carried out;
information on non-submission, untimely submission, or submission in incomplete or distorted form of documents and (or) information by the chief administrator of federal budget funds (if any);
information on the identified shortcomings in the implementation by the chief administrator of federal budget funds of internal financial control and internal financial audit (if any);
5.4. The opinion is signed by the deputy head of the Federal Treasury in charge of the authorized subdivision, in two copies, one of which is kept in the authorized subdivision, and the second is sent to the address of the chief administrator of federal budget funds by April 30 of the year following the reporting year.
Vi. Drawing up and reporting on the results of the Analysis
6.1. The authorized subdivision annually, by May 20 of the year following the reporting year, prepares a draft report on the results of the implementation of internal financial control and internal financial audit by the chief administrators of federal budget funds.
6.2. The report should contain:
a) generalized information about the Analysis performed, including:
general information about the organization of the Analysis;
information on the implementation of the Plan;
information on non-submission, untimely submission, or submission in incomplete or distorted form of documents and (or) information by the chief administrators of federal budget funds (if any);
information about the Analysis performed, including:
The list of issues for assessing the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit;
The results of assessing the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit;
Consolidated rating of the chief administrators of federal budget funds for the organization and implementation of internal financial control and internal financial audit (a list of chief administrators of federal budget funds, formed in descending order of the value of the final assessment);
b) generalized information about the most typical deficiencies identified by the results of the Analysis;
c) information on the implementation of proposals and recommendations for improving internal financial control and internal financial audit sent to the chief administrators of federal budget funds based on the results of the previous Analysis (if any);
e) proposals for improving the organization and implementation of internal financial control and internal financial audit.
6.3. The report must be signed by the head of the Federal Treasury and sent to the Ministry of Finance of the Russian Federation no later than June 1 of the year following the reporting year.
6.4. A copy of the Report shall be posted on the official website of the Federal Treasury in the information and telecommunication network "Internet" within 5 working days from the date of sending it to the Ministry of Finance of the Russian Federation.
Document overview
The Federal Treasury is responsible for analyzing the implementation of internal financial control and internal financial audit by the chief administrators of federal budget funds. The procedure for conducting such an analysis has been developed.
Based on the analysis results, the chief administrators of federal budget funds will be sent recommendations on the organization and implementation of internal financial control and internal financial audit.
ACT
internal financial control in
Administration of the Krupetsky village council of the Rylsky district
Rylsky district,
Based on the internal control plan for 2015, approved by the resolution of the Administration of the Krupetsky village council of the Rylsky district No. "On approval of the internal control plan". Indykova A.N. internal financial control was carried out for the period from 01.01.2016. until 30.09.2016 in MKUK "Krupetsky rural House of culture".
Place and date of drawing up the certificate: Administration of the Krupetsky village council of the Rylsky district on September 29, 2016.
The basis for the audit: the schedule of internal control for 2016, approved by the order of the Administration of the Krupetsky Village Council of the Rylsky District No. 46 on 14.12.2015. “On approval of the internal control plan”.
The name of the position, surname and initials of the person responsible for the inspection on the relevant issue - Deputy Head of Administration of the Krupetsky Village Council, Rylsky District.
The name of the object of verification - Municipal state cultural institution Krupetsky rural House of culture.
The audited period of the object's activity is from 01/01/2016 to 30/09/2016
Inspection period: One day.
The purpose of the audit: identification of the main violations and related risks based on the results of the audit of the internal control system.
Review topic for the relevant review schedule issue :,
- Checking the correspondence of cash balances on personal accounts in UFK with balances allocated in accounting registers, checking cash at the cash desk.
Internal control items:
Consolidated report on the state of the personal account, provided by the UFK in the Kursk region through the URM system, journals - transactions with non-cash funds, monetary documents.
The inspection method is continuous.
Brief information about the object of inspection: MKUK "Krupetsky SDK" interacts with the Department of the Federal Treasury on the transfer of funds to the accounts of counterparties by bank transfer.
The institution has the following personal accounts with the UFK:
Financial control of transactions on personal accounts was checked by a continuous method.
Account transactions are recorded in the Journal of transactions No. 2 with non-cash funds.
The balances of funds at the beginning and at the end of the day on personal accounts for extracts correspond to the accounting data.
The movement of funds on personal accounts is confirmed by statements of the UFK in the Kursk region and applications for cash expense attached to them.
Cash is not withdrawn:
The Institution does not have a metal fireproof safe in which monetary documents are stored, keys with electronic signatures (flash drives) are stored in the safe of the administration of the village council.
- Control of the provided timesheets, verification with orders for personnel, according to the provided sick leave certificates. Monitoring compliance with the Resolutions of the Administration of the Krupetsky Village Council of the Rylsky District, regulating the remuneration of employees of state institutions.
The inspection method is selective.
The remuneration of the employees of the institution was carried out in accordance with the Resolution of the Administration of the Krupetsky Village Council of the Rylsky District of the Kursk Region
the regulation on the procedure for bonuses and lump-sum payments to municipal workers dated 03/27/2014. No. 60,
Wages and salaries are accounted for according to KOSGU 211 "Wages".
Analytical accounting of payroll calculations is kept in the journal of transactions No. 6 payroll calculations (f0301010). It reflects transactions on account 1 302 11 000 "Payroll calculations".
Salary includes:
Official salaries for the position held;
Monthly and other additional payments.
Monthly and additional payments include;
Monthly bonus to the official salary for the length of service;
Monthly salary supplement - a multiplying coefficient;
A lump sum payment for the provision of annual paid leave and material assistance paid out of the funds of the wages fund of municipal institutions.
The salaries of employees of the institution were calculated on the basis of time sheets and staffing tables.
In the audited period, the payment of wages was made twice a month, which does not violate the current legislation.
During a random check of the calculation and payment of wages, no violations were found.
3. Control over the compliance of the concluded contracts with the amount of appropriations and the limits of budgetary obligations. Monitoring compliance with the Federal Law of 05.04.2013 No. 44-FZ "On placing orders for the supply of goods, works, services for state and municipal needs." Control over keeping records of allocated limits of budgetary obligations, the order of accepted monetary obligations and spending of budgetary funds.
The institution accepts budgetary obligations by concluding state contracts and other agreements with legal entities, individual entrepreneurs, in accordance with the law, other legal acts, agreements.
Contracts for the supply of goods, works, services are concluded by the institution in accordance with the norms of the Civil Code of the Russian Federation.
During the audited period, purchases from a single supplier (contractor, performer) were carried out by the institution on the basis of clause 4 and clause 1 of Federal Law No. 44-FZ.
In accordance with part 1 of paragraph 4 of Article 93 of the Law on the Contract System, contracts have been concluded with a single supplier.
During the period under review, the following contracts were selectively checked:
Contract No. Д-27-4-4547 / 16 dated 30.12.2014. from OOO Gazprom Mezhregiongaz Kursk for gas supply 67,866.75 rubles;
Contract No. 769 276613 of 03.21.2016 - LLC "Company Tenzor" for the non-exclusive rights of SBS - 3700,00 rubles;
agreement No. 46360429 of 01/11/2016 with OP KurskAtomEnergoSbyt in the amount of 28367 rubles 84 kopecks; supply of electricity.
Contract No. 12/01 dated 12.01.2016. IP Kuchina M.P. in the amount of 76,072.50 for fuels and lubricants
Contract No. 51 dated 01.03.2016. Editorial office of the newspaper "Rayon Budny". in the amount of 432 rubles.
Contract No. 27105 dated 09.21.2016 FBU Kursk CSM. in the amount of 3359 rubles 46 kop.
Contract w / n dated 03.06.2016. SP Eremetova S.N. in the amount of 1820 rubles.00kop
As a result of the verification of contracts, the following was established:
The agreements contain all essential conditions: the subject of the agreement, the price and the procedure for calculation, the obligations of the seller, the obligations of the buyer, the liability of the parties, the term of the agreement, details of the parties to the agreement.
Execution of the cost estimate through the personal accounts of the institution for the audited period amounted to 940,238.93 rubles. The analysis of the execution of the cost estimate by economic classification codes did not establish the excess of cash expenditures over the limits of budgetary obligations.
4. Control over the execution of primary accounting documents in accordance with the instruction dated December 15, 2010 No. 173 "On approval of the forms of primary documents and accounting registers used by public authorities, (state bodies), local government bodies, governing bodies of extra-budgetary funds, state academies sciences, state (municipal) institutions guidelines for their application. " Control over the legality of financial and business transactions.
Accounting is carried out in the 1C-accounting program.
Selectively checked for September 2016 execution of primary accounting documents
The accountant keeps records of settlements with counterparties, monitors the issued primary documents, forms accounting registers for accounting accounts "Settlements with suppliers and contractors".
No violations were found during the period under review.
5. Checking the correctness of the cost of purchasing inventory, fixed assets.
For the checked period, the institution for KOSGU 310 did not incur expenses.
Inventories were purchased in the amount of 77,892.50 rubles.
All material assets are capitalized and reflected in the accounting in a timely manner.
No violations were found.
Deputy Head
Krupetsky village council Indykova A.N.
The act is drawn up in 2 copies.
Acquainted with the act, received a copy of the act on 4 sheets
Chief Accountant N.A. Privalova
