Tula region Novomoskovsk __________________ 2017
The basis for the audit: a plan for conducting control activities by the department of internal financial control financial management of the administration of the municipality of the city of Novomoskovsk for 2017.
The audit was carried out by the consultant of the internal financial control department - T.A. Baryshnikova, the head of the audit, the senior inspector of the internal financial control department A.Yu. Semenova. from 04/10/2017 to 05/04/2017.
The control measure was carried out by a selective method of checking the submitted primary accounting documents, budget accounting registers, budget reporting and other documents related to the implementation of financial and economic activity institutions.
The address of the actual location of the municipal government institution "Special Service Combine" (hereinafter referred to as MKU "KSO"): 301650, Tula Region, Novomoskovsk, st. Komsomolskaya, 32/32.
Certificate of state registration legal entity dated July 11, 2011, series 71 No. 002179262, the institution was assigned OGRN 1117154019784.
Certificate of registration with the tax authority dated July 11, 2011, series 71 No. 002179263, the institution was assigned TIN / KPP 7116507089/711601001.
In 2016, the institution carried out its activities on the basis of the Charter approved by the Decree of the administration of the municipality of the city of Novomoskovsk dated February 28, 2012 No. 453 (as amended on January 24, 2014 No. 133, dated September 16, 2014 No. 3123, dated June 27, 2016 No. 2029) (hereinafter according to the text - the Charter).
According to the Charterthe institution is a legal entity established and registered in accordance with the law Russian Federation, has a separate property transferred by the Founder on the right of operational management, an independent balance sheet, a personal account, a seal with its name, a stamp, letterheads.
The founder and owner of the property of the institution is the municipality of the city of Novomoskovsk, on behalf of which the functions and powers of the founder are carried out by the administration of the municipality of the city of Novomoskovsk.
The subject of the institution's activities is the organization of work on the maintenance of burial sites and the provision of a complex of ritual services to the population on the territory of the municipality of the city of Novomoskovsk, motor transport services, maintenance of technical maintenance of buildings, structures, current and major repairs of buildings and structures.
The main activities of the institution are:
1) Organization of funerals and provision of related services:
Allocation of places for burial in public cemeteries;
Control over the implementation of burials;
Maintaining a book of registration (accounting) of burials;
Establishment of the mode of operation of public cemeteries;
Organization of work on the maintenance of public cemeteries,
Protection of territories of public cemeteries;
Transportation of bodies (remains) of the deceased (deceased) at home, from medical institutions and other places of ascertaining death to the morgue of a forensic medical examination.
2) Organization of transport services for local authorities of the municipality of the city of Novomoskovsk in accordance with the approved budget estimate of the institution.
3) Ensuring the technical operation of administrative buildings, engineering equipment and communications in accordance with current regulations, existing operating instructions and technical requirements.
4) Performance of work on sanitary cleaning of office and industrial premises, public spaces in administrative buildings, maintenance of cleanliness of adjacent territories, care of lawns and green spaces.
5) Carrying out the current and overhaul individual premises in administrative buildings and administrative buildings as a whole within the established time frame in accordance with the budget estimate and the approved work plan of the institution, both independently and with the involvement of third-party organizations.
6) Organization of protection of administrative buildings.
7) Operation of garages, parking lots for auto Vehicle, bicycles, etc.:
Operation of municipal penal parking lots.
8) Other auxiliary activities of road transport.
9) Activities of specialized road freight transport.
10) Provision of other services.
11) Activities in the field of law.
12) Activities of paramedical personnel.
Total audited funds 56,496,582.31 rub.
Budget painting for 2016 the institution was initially provided with appropriations in the amount of 49,688,600.00 rubles, of which:
During the execution of the budget, appropriations were increased by 21.25% of the approved indicators and amounted to 60,249,700.00 rubles, of which:
Cash expenses of the institution for 2016 amounted to 56,496,582.31 rubles, of which:
Based on Art. 6 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC):
1. public institution - a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation , financial security whose activities are carried out at the expense of the relevant budget on the basis of the budget estimate;
2. budget estimate - a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a public institution.
In accordance with Art. 161 p. 2 of the RF BC, financial support for the activities of a public institution is carried out at the expense of the relevant budget budget system RF and on the basis of the budget estimate.
In accordance with Art. 221 of the Budget Code of the Russian Federation, the budget estimate of a state institution is drawn up, approved and maintained in okay determined by the chief manager budget funds, which is in charge of the state institution, in accordance withgeneral requirements established by the Ministry of Finance of the Russian Federation.
The general requirements are approved by the Order of the Ministry of Finance of the Russian Federation dated 20.11. 2007 . No. 112n "On the general requirements for the procedure for compiling, approving and maintaining budget estimates for state institutions" (as amended by the Orders of the Ministry of Finance of Russia dated July 30, 2010 No. 84n, dated September 23, 2013 No. 98n, dated December 17, 2015 No. 201n, dated September 30, 2016 No. 168n ) (hereinafter - General requirements budget management).
The procedure for compiling, approving and maintaining budget estimates was approved by the Decree of the administration of the municipal formation of the city of Novomoskovsk dated April 20, 2016 No. 1176 “On approval of the procedure for compiling, approving and maintaining budget estimates of the administration of the municipal formation of the city of Novomoskovsk, municipal government institutions in respect of which the administration of the municipal formation of the city of Novomoskovsk is the main manager of budgetary funds "(hereinafter referred to as the Procedure for compiling the approval and maintenance of budget estimates).
When checking the budget estimates of the institution, it was established:
1. The budget estimate at the beginning of the audited period was compiled on the basis of calculated indicators and adjusted volumes of limits for budget obligations;
2. justifications and calculations of planned indicators used in the preparation of the budget estimate were attached to the budget estimate;
3. the budget estimate was signed by the head of the institution, chief accountant, accountant of the 2nd category of the MCU "KSO" on 12/28/2015. The expenditure part of the estimate was approved for the total amount of 49,688,600.00 rubles;
4. if it is necessary to make changes to the budget estimate during the audited period, applications were submitted to change the indicators of the budget estimate;
5. after the approval of applications for changing the indicators of the budget estimate, notifications were issued to the institution about changes in budget allocations;
7. in accordance with part IV, clause 11 of the General requirements for maintaining budget estimates, from part 3 of the procedure for drawing up approval and maintaining budget estimates, changes were made to the estimate within the limits of the corresponding limits of budget obligations brought to the institution in the prescribed manner. Thus, during fiscal year budget estimates for 2016 were compiled, taking into account changes, dated 02/25/2016, 04/29/2016, 06/16/2016, 07/12/2016, 07/29/2016, 08/15/2016, 08/25/2016, 09/22/2016 , dated 10/13/2016, 10/19/2016, 10/27/2016, 12/30/2016. The expenditure part of the estimate at the end of 2016 was approved on December 30, 2016 for total amount RUB 60,249,700.00
A random check of the actual costs and the costs provided for in the budget estimate did not reveal any deviations.
The correctness of determining the number of employees was checked as of 01/01/2016, as of 12/31/2016.
On 01/01/2016, the staffing table was in force, approved by order of the director of MCU "KSO" dated 01/11/2016 No. 5/1-k in the amount of 147.00 staff units, with a monthly payroll of 1,034,611.95 rubles.
Taking into account all the changes, the staffing table as of 11/01/2016 was drawn up and approved by the order of the director dated 11/01/2016 No. 329/3-k in the amount of 148.00 staff units, with a monthly payroll of 1,041,321.95 rubles. The headcount as of December 31, 2016 was 140 people, which is 94.5% of the headcount. On 01/01/2016, the institution had vacancies in the amount of 14.00 staff positions, on 12/31/2016 - in the amount of 10.00 positions.
When calculating the staffing standards, the Decree of the administration of the municipality of the city of Novomoskovsk dated March 14, 2014 No. 792 was used (as amended on December 19, 2014 No. 4564, dated July 16, 2015 No. 2584) “On approval of the staffing standard for municipal state, budget and autonomous institutions operating in the field of law, motor transport services, technical operation of buildings, structures, performing current and major repairs, organizing the implementation of work on the maintenance of burial sites and the provision of a complex of funeral services to the population on the territory of the municipal formation of the city of Novomoskovsk and the provision of other services.
When checking the personnel records management, it was established : personal affairs with a package of all required documents imposed on all employees. Selectively tested employment contracts, job descriptions, work books of employees. In accordance with paragraph 40 of the Rules for maintaining and storing work books, preparing blank work books and providing them to employers, approved by Decree of the Government of the Russian Federation of 04/16/2003 No. 225 (as amended on 03/25/2013) "On work books", the institution maintains a book accounting for the movement of work books and inserts in them.
The facts of the signing of primary accounting documents by a person on vacation have been established. In accordance with the order dated July 22, 2016 No. 140-k “On granting leave to an employee”, in the period from August 8, 2016 to August 19, 2016, the head of the transport department Petrukhin S.V. was on paid leave. In accordance with the order dated 05.08.2016 No. 229-k, for the period of vacation of Petrukhin S.V. duties with the transfer of authority to perform all actions within his competence were assigned to the head of the economic department Pletnev M.G. During the check, it was found that on the waybills in the lines “Departure is allowed” and “The car was accepted. Speedometer readings when returning to the garage” is signed by Petrukhin S.V. In addition, during the vacation Petrukhina S.V. on the waybill there is a seal, with his signature about the technical serviceability of the car.
In accordance with the additional agreement dated 05.04.2012 No. 1 to the employment contract dated 24.02.2012 No. 1/2012 with Petrukhin S.V. he is given an additional paid leave for an irregular working day of 3 calendar days. In accordance with Art. 101 of the Labor Code of the Russian Federation, the list of positions of workers with irregular working hours is established by a collective agreement, agreements or local regulatory act, adopted taking into account the opinion of the representative body of workers.In MCU "KSO" there is no list of positions of employees with irregular working hours.
The salary check was carried out by a selective method for the period from 01/01/2016 to 12/31/2016.
The following documents were used in the payroll audit:
1. Decree of the Administration of the Municipal Formation of the City of Novomoskovsk No. 962 dated April 16, 2012 (as amended on August 15, 2013 No. 2673, dated November 30, 2016 No. 4022) “On Approval of the Regulations on the Remuneration System for Employees of Municipal Institutions Carrying out their Activities to Organize the Performance of Maintenance Work burial sites and the provision of a complex of ritual services to the population on the territory of the municipality of the city of Novomoskovsk, motor transport services, technical maintenance of buildings, structures, performance of current and major repairs ”(hereinafter referred to as the Resolution on the conditions of remuneration of April 16, 2012 No. 962).
2. Order of the Ministry of Health and social development RF dated 29.05.2008 No. 248n “On the approval of professional qualification groups for industry-wide occupations of workers” (as amended on 12.08.2008 No. 417n).
3. Order of the Ministry of Health and Social Development of the Russian Federation of May 29, 2008 No. 247n “On approval of professional qualification groups for industry-wide positions of managers, specialists and employees” (as amended of December 11, 2008 No. 718n).
4. Order of the Ministry of Health and Social Development of the Russian Federation of August 6, 2007 No. 526 “On approval of professional qualification groups for positions of medical and pharmaceutical workers” (as amended of November 20, 2008 No. 657n, of August 2, 2011 No. 861n).
5. Collective agreement of MCU "KSO" for 2015-2017 dated December 30, 2014 No. 79.
6. Regulations on the system of remuneration of employees of the MCU "KSO", which carries out its activities to organize the implementation of work on the maintenance of burial sites and the provision of a complex of ritual services to the population in the territory of the municipality of the city of Novomoskovsk, motor transport services, technical maintenance of buildings, structures, performance of current and major repairs " , approved by the order of the director of MCU "KSO" dated December 30, 2015 No. 524/2-k (hereinafter referred to as the Regulation on the system of remuneration of employees of MCU "KSO").
7. Regulations “On bonus payments to employees of MCU “KSO”, “On the establishment of a personal multiplying factor for employees of MCU “KSO”, “On the establishment of compensation payments to employees of MCU “KSO”, approved by order of the director of MCU “KSO” dated April 12, 2012 No. 2/4- to.
8. Order No. 524/1-k of December 30, 2015 of the MCU “KSO” “On the establishment of minimum salaries, increasing coefficients to the salary for the position held, personal increasing coefficients”.
9. Orders for personnel for 2016.
10. Time sheets for 2016.
11. Personal accounts of employees for 2016.
12. Schedules for 2016.
13. Billing lists for 2016.
14. Labor books.
15. Labor contracts with employees.
The audit established the average monthly salary of employees of the institution in 2016:
Employees of the institution - 22,994.00 rubles;
Head of the institution - 70,964.00 rubles;
Chief accountant of the institution - 58,247.00 rubles;
Deputy head of the institution - 52,954.00 rubles.
Thus, the wages of the director, deputy director and chief accountant of MCU "KSO" are established in accordance with Part 1 of Art. V Decrees on the conditions of remuneration of 16.04.2012 No. 962, part V Regulations on the system of remuneration of employees of MCU "KSO".
In accordance with clause 2.1 of the Regulations“On the establishment of a personal multiplying factor for employees of the MCU “KSO”approved by the order of the director of the MCU "KSO" dated 12.04.2012 No. 2/4-k, the personal incremental coefficient to the official salary (hereinafter referred to as the PPC) is set taking into account the level vocational training employees, the complexity, importance of the work performed, the degree of independence and responsibility in the performance of tasks and other factors.
The institution does not have criteria for the establishment of CPD. The absence of these criteria leads to the risk of a corruption component in the distribution of the wage fund of the institution.
When checking the accounting of non-financial assets, the following was established :
In order to control the compliance of accounting data for fixed assets, a Turnover sheet for non-financial assets is compiled.
By checking the completeness of acceptance for accounting of fixed assets, inventories, the correctness of their attribution, it was established:
1) In the period under review, the institution purchased spare parts for vehicles, including tires, batteries, fuel pumps, ignition locks, etc. for a total amount of RUB 582,450.71:
Municipal contract No. 0166300020615000271-0356587-01 dated January 18, 2016 for the supply of spare parts for vehicles with IP Lexikov N.V. in the amount of 211,105.71 rubles.
Municipal contract dated April 18, 2016 No. 7/16 for the supply of spare parts for cars with IP Ivanova O.A. in the amount of 99,895.00 rubles.
Municipal contract dated 05/10/2016 No. 10/16 for the supply of car tires for cars for the needs of MKU "KSO" with IE Baev S.I. in the amount of 72,720.00 rubles.
Contract dated 08/24/2016 No. 17/16 for the supply of spare parts for vehicles with IP Lexikov N.V. in the amount of 99,130.00 rubles.
Municipal contract dated December 19, 2016 No. 23/16 for the supply of car tires for passenger cars for the needs of MKU "KSO" with IP Bobkova T.P. for the amount of 99,600.00 rubles.
In accordance with paragraph 118 of Instruction No. 157n, spare parts purchased by the institution, including tires and batteries, are accounted for on account 0 105 36 000 “Other inventories - other movable property institutions." When spare parts (engines, batteries, tires, etc.) for vehicles are put into operation, they are debited from the balance sheet and reflected on the off-balance account 09 “Spare parts for vehicles issued to replace worn ones” (hereinafter referred to as the off-balance account 09) during the period of their operation (use) as part of vehicles. Scroll material assets, taken into account on the off-balance account, is established accounting policy institutions ( 349 Instructions No. 157n).
Analytical accounting for off-balance account 09 is carried out in card quantitative and total accounting of material assets in the context of persons who received material assets, indicating their positions, last names, first names, patronymics (personnel numbers), vehicles, by type of material assets (indicating production numbers - if any) and their number.
In violation349 Instructions No. 157n when issuing spare parts (tires, wheels) for vehicles for operation in MCU "KSO" they are accounted for on account 105 "Inventories" (instead of off-balance account 09).When other spare parts are installed on the vehicle instead of worn ones, they are debited from the balance sheet, regardless of their cost, without further reflection on the off-balance sheet during the period of their use as part of the vehicle.
In addition, the regulation on accounting policy MKU "KSO" for 2016, approved by the order of the director of MKU "KSO" dated December 30, 2015 No. 526-k,the list of spare parts for vehicles accounted for on off-balance account 09 is not defined.
For example, the institution installed spare parts (purchased under contract No. 7/16 dated April 18, 2016 with IP Ivanova O.A., received according to the consignment note dated April 18, 2016 No. 1): power steering pump SKODA worth 17,895.00 rubles, oil pump SKODA assembly worth 10,700.00 rubles, turbine SKODA in the collection worth 67,300.00 rubles. (installation certificates dated 04/18/2016, 04/29/2016) were debited from the balance sheet without their further reflection on the off-balance sheet in order to control their use.
2) The institution signed a municipal contract from 05.09.2016 № 14/16 for the supply of stationery for the needs of MKU "KSO" with LLC "Alex" in the amount of 68,714.30 rubles. The goods were received according to the consignment note No. РН16-06245 dated 09/05/2016, payment was made by payment order No. 423 dated 11/17/2016 in the amount of 68,714.30 rubles.
In addition to stationery, calculators were purchased Canon AS-888-RD in the amount of three pieces total cost RUB 1,494.00 (for 498.00 rubles each).
On the basis of paragraph 45, paragraph 53 Instructions No. 157n, fixed assets are accepted for accounting in accordance with the requirements for the classification of fixed assets, which is established OK 013-94 "All-Russian classifier of fixed assets", approved Decree State Standard of Russia dated December 26, 1994 No. 359. (hereinafter referred to as Classifier OK 013-94). Based on this classifier OK 013-94 calculators are office equipment. In turn, office equipment and computers are information equipment. Thus, regardless of cost, calculators are accounted for as property, plant and equipment. From January 1, 2017, the Document became invalid due to the publication order Rosstandart dated December 12, 2014 No. 2018-st. and adopted by the All-Russian classifier fixed assets (OKOF) OK 013-2014 (SNA 2008), according to which calculators belong to Machinery and equipment not included in other groups. According to clause 373 of Instruction No. 157n, to account for the objects of fixed assets in operation of the institution with a value of up to 3,000 rubles inclusive, with the exception of library fund objects and objects real estate, in order to ensure proper control over their movement, account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” is used.
In violation45 , P.53 , paragraph 373 of Instruction No. 157n, calculators are included in inventory on account 105 “Inventory” for a total of 1,494.00 rubles.
In addition, payment for calculators, which are information equipment, was made according to the type of expenses (hereinafter referred to as CWR) 244 “Other procurement of goods, works and services to meet state (municipal) needs”, whichapplicationsInstructions on how to use budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on March 1, 2017) in part of paragraph 5 of the chapter III"Classification of budget expenditures" (hereinafter referred to as the Instructions on the procedure for applying the budget classification of the Russian Federation). Calculator feesin the amount of RUB 1,494.00 ., should have been reflected in CWR 242 “Procurement of goods, works, services in the field of information and communication technologies”.
Based on the inventory book data as of 01/01/2016, the book value of fixed assets was RUB 28,620,444.53. During 2016, fixed assets were received, worth more than 3,000.00 rubles, for a total amount of 1,360,858.00 rubles. Retired fixed assets totaling 4,962,111.00 rubles. As of December 31, 2017, the book value of fixed assets amounted to RUB 25,019,191.53, which is in line with the data turnover sheet movement of material values, general ledger, annual reporting.
According to the resolution of the administration of the municipality of the city of Novomoskovsk dated December 20, 2016 No. 4263 “On the write-off of vehicles of the MCU “Special Service Combine”, based on the order of the MCU “KSO” dated December 27, 2016 No. 404-k, write-off, deregistration and scrapping of cars cars with a total book value of 871,711.00 rubles:
VAZ - 21310, book value 306,000.00 rubles, residual value 0.00 RUB;
VAZ - 21104, book value RUB 269,860.00, residual value RUB 0.00;
VAZ - 21104, book value 295,851.00 rubles, residual value 0.00 rubles.
The write-off was made on the basis of the inspection certificates of vehicles dated 11/08/2016 by a commission consisting of the head of the transport department Petrukhin S.V., the head of the economic department Pletnev M.G., accountant Pavlichenko O.Yu. and determination report market value of vehicles dated November 24, 2016 No. 104-11.2016, compiled by the appraiser Kirienkov A.V., who is a member of the self-regulatory organization of appraisers: the All-Russian organization "Russian Society of Appraisers". According to the report, the volume repair work and the cost of spare parts for the restoration of vehicles significantly exceeds the economic feasibility of its implementation.
Deregistration is confirmed by certificates of deregistration for further disposal, issued by Department No. 10 of the MREO of the Traffic Police Department of the Ministry of Internal Affairs of Russia for the Tula Region on December 27, 2016.
According to the contract for the supply of ferrous scrap dated 19.01.2015 No. 5Tml15 between Vtorchermet NLMK West LLC and MCU KSO, ferrous scrap was accepted and paid for.
The delivery and acceptance of scrap is confirmed by acceptance certificates dated December 28, 2016 No. 1516, 1517, 1518, 1519 and a consignment note dated December 28, 2016 No. 1 in the amount of 38,520.40 rubles.
Payment for scrap metal was confirmed by payment order dated February 17, 2017 No. 727 in the amount of 38,520.40 rubles.
During the audit of services provided on a paid basis, it was found that in 2016 the city of Novomoskovsk received revenue from the provision of paid parking services located in the village of Moshok,received 236,500.00 rubles. In the same time, budget coststhe municipal formation of the city of Novomoskovsk for the maintenance of the parking lot in 2016 amounted toabout 1,200,000.00 RUB . (utilities, wages of workers, taxes).
In the budget income from the provision of parking services, located in Novomoskovsk, st. Mira, receivedRUB 439,954.5
In order to ensure the reliability of the data accounting and reporting, an inventory of assets and liabilities is carried out. The procedure and timing of the inventory are regulated by the Methodological Guidelines for the inventory, approved by order of the Ministry of Finance of the Russian Federation dated June 13 1995 . No. 49 "On the approval of guidelines for the inventory of property and financial obligations"(hereinafter referred to as the Guidelines on the procedure for conducting an inventory No. 49), and an order for the Institution.
The last inventory of fixed assets was carried out as of 12/01/2016 (Order No. 329-k dated 10/31/2016 "On inventory"). The last inventory of strict reporting forms, inventories on the balance sheet and on off-balance accounts was carried out as of 11/01/2016 (order No. 297-k dated 09/30/2016 "On conducting an inventory". The chairman of the commission is the director of MCU "KSO" Polotnyak S. .FROM.The composition of the inventory commission included financially responsible persons: Pletnev M.G. - Head of the economic department, Petrukhin S.V. - Head of Transport Department.Financially responsible persons are not included in the inventory commission, but their presence when checking the actual availability of property is mandatory ( clause 2.8 Guidelines on the procedure for conducting an inventory No. 49). According to the results of the inventory conducted by the institution, no surpluses or shortages were found; discrepancies with accounting data are not established.
As a result of a selective inventory of fixed assets, inventories, located in safekeeping with the financially responsible person Petrukhin S.V., head of the transport department, carried out during the audit as of April 27, 2017 (order No. 107-k dated April 26, 2017 "On inventory"), no surpluses or shortages were found .
When examining vehicles, it was found that 3 units of transport equipment are parked at the address: Novomoskovsk, st. Mira,out of service: automobile HONDA CR-V 4WD LX , book value RUB 495,000.00, vehicle Mitsubishi Outlander 2.0, with a book value of 874,505.16 rubles, a VAZ-21074 car with a book value of 161,842.00 rubles.
Annual transport tax for the above non-exploited transport isRUB 12,295.00(automobile HONDA CR-V 4WD LX – 8,100.00 rubles, car Mitsubishi Outlander 2.0 - 3,454.00 rubles, VAZ-21074 car - 741.00 rubles).
The tires installed on the car are assigned to it, which is recorded in the cards for recording the operation of tires according to Annex 12 of the Rules operation of car tires (AE 001-04), approved order Ministry of Transport of Russia dated 21.01.2004 N AK-9-r (hereinafter - Rules and the operation of car tires). It should be noted that the action this document was calculated for a certain period (until December 31, 2007), however, given that a new document in this area has not been published, the Ministry of Justice of Russia issued an order to continue to be guided by the above Order (Letter Ministry of Justice of Russia dated September 21, 2009 N 03-2609). In accordance with paragraph 83 Rules operation of automobile tires, all columns of the tire operation accounting card must be filled out. During the verificationthe facts of the lack of data in the columns of the cards for accounting for the work of tires, which allow identifying the tire, have been established, namely: tire model, designation (size) of the tire, serial (factory) number, date of manufacture.
Checking compliance with cash discipline found that allsettlement operations, including payroll settlements, are carried out by bank transfer.
Accounting for monetary documents (gasoline coupons) in the institution is carried out in accordance with paragraphs. 169 - 172 Instruction No. 157n: receipt at the cash desk and issuance from the cash desk of such documents are drawn up by cash receipt orders(f. 0310001) and Cash vouchers(f. 0310002) with the registration of the record "Stock" on them.
Receipts and expenses cash orders with the entry "Stock" are registered in the Journal of registration of incoming and outgoing cash documents. Accounting for transactions with monetary documents is carried out on separate sheets of the institution's Cash Book with the entry "Stock" on them. Analytical accounting of monetary documents is carried out according to their types in the Card of Accounting for Funds and Settlements. Accounting for transactions with monetary documents is kept in the Journal for other transactions on the basis of documents attached to the cashier's reports. The cash book for 2016 is numbered and laced.
Checking advance reports for 2016 it was established thatThe purchase of goods through accountable persons was not carried out. Drivers' advance reports on used fuel coupons have been checked. No violations found.
When checking the registration of waybills revealed that on the reverse side of the waybillthe person operating the car during the day does not put his signature on every line , which indicates the place of departure and destination, the time of departure and return, and one at the bottom of the waybill.Such filling of the waybill does not make it possible to confirm the use of the car during the day, in each indicated direction. Also, facts of incomplete filling of lines in the columns "Place of departure" and "Place of destination" were found (the specific address of the car is not indicated ), which makes it difficult to justify the production nature of the trip and confirm the speedometer readings (letter of the Ministry of Finance of Russia dated 03.10.2012 No. 02-06-10 / 4066).
Inspection in the field of procurement of MKU "KSO" was carried out according to the submitted documents, information contained in the AIS Budget, as well as information posted on the official website of the Russian Federation on the Internet for posting information on placing orders for the supply of goods, performance of work, provision of services www.zakupki.gov.ru
In order to ensure the planning and implementation in the MCU "KSO" of the procurement of goods, works, services to meet municipal needs, in accordance with Federal Law No. 44-FZ dated 05.04. and municipal needs” (hereinafter referred to as Federal Law No. 44-FZ), by Order of the Ministry of Economic Development of Russia dated October 29, 2013 No. 631 “On Approval of the Standard Regulations (Regulations) on Contract Service” and on the basis of the Charter of MCU “KSO” by the Customer, for 2016, the contract service without the formation of a separate structural unit (order of the institution dated June 25, 2014 No. 286/1-k “On the creation of a contract service of the MCU “KSO”), the permanent composition of contract service employees was determined (Appendix No. 1), a Regulation (Regulation) on contract service was developed service (Appendix No. 2).
The permanent composition of contract service employees as of 01/01/2016:
1. Pletnev M.G. - head of the economic department - deputy chairman of the auction commission of the authorized body for procurement;
2. Basova N.S. - accountant of the 2nd category - a member of the auction commission of the authorized body for procurement;
3. Gudz Yu.Yu. - administrator;
4. Pavlichenko O.Yu. - accountant of the 2nd category - a member of the auction commission of the authorized body for procurement.
In violation of paragraph 6 of Art. 38 federal law No. 44-FZ during the audited period and at the time of the auditthe structure of the contract service and the auction commission of the authorized body for procurement includes employees : Pletnev M.G., Basova N.S., Pavlichenko O.Yu.,who have not undergone special training, giving the right to purchase goods, works, services to meet state and municipal needs.
In accordance with paragraph 8 of Art. 99 of Federal Law No. 44-FZ, an audit in the field of procurement was carried out on the following issues:
1. Justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), included in the schedule.
In order to obtain price information in relation to goods, work, services in order to determine the price of a contract (agreement) in the audited period, the Institution sent requests for the provision of price information, collected and analyzed publicly available price information. The initial (maximum) price of the contract was determined by the method of comparable market prices (market analysis) based on the lowest of 3 price offers from suppliers.
No violations found.
2. Application by the customer of measures of responsibility and other actions in case of violation by the supplier (contractor, performer) of the terms of the contract.
The institution signed a municipal contract dated 18.01.2016 No. 0166300020615000271-0356587-01 for the supply of spare parts for vehicles with IP Leksikov N.V. in the amount of 211,105.71 rubles. The method of determining the supplier is an electronic auction. The contract was executed and paid in full. According to clause 3.1 of the contract, the delivery time of the Goods: within 10 (ten) calendar days from the date of conclusion of this Contract. The goods were delivered according to the consignment note dated February 1, 2016 No. 7580, which isviolation of clause 3.1 of the contract concluded with IP Lexikov N.V., as well as a violation of Art. 314 of the Civil Code of the Russian Federation. In violation of Part 6, 7 Art. 34, paragraph 3, part 1, art. 94 Federal Law No. 44-FZ
Clause 6.3 of the contract defines the procedure for calculating penalties in case of delay in fulfillment by the supplier of obligations stipulated by the contract.
Amount of penaltiesunder contract No. 0166300020615000271-0356587-01 dated January 18, 2016 for the supply of spare parts for vehicles with IP Leksikov N.V. amounted toRUB 928.87
The institution signed a contract dated March 21, 2016 No. 3/16 for the supply of motor oils for the needs of MKU "KSO" with IP Subbotin M.I. in the amount of 99,859.75 rubles. The vendor definition method is single vendor. The contract was executed and paid in full. According to clause 2.2 of the contract, the delivery of goods is carried out within 3 working days from the date of signing the contract. The goods were delivered according to the consignment note No. SU-0004428 dated April 11, 2016, which isviolation of clause 2.2 of the contract concluded with IP Subbotin M.I., as well as a violation of Art. 314 of the Civil Code of the Russian Federation). In violation of Part 6, 7 Art. 34, paragraph 3, part 1, art. 94 Federal Law No. 44-FZ the customer did not send a request for payment of penalties (fines, penalties).
Amount of penaltiesunder contract dated March 21, 2016 No. 3/16 for the supply of motor oils for the needs of MKU "KSO" with IP Subbotin M.I. amounted toRUB 584.18
The institution signed a contract dated 10/17/2016 No. 19/16 for the supply of motor oils for the needs of MKU "KSO" with IP Subbotin M.I. in the amount of 52,205.35 rubles. The vendor definition method is single vendor. The contract was executed and paid in full. According to clause 2.2 of the contract, the delivery of goods is carried out within 3 working days from the date of signing the contract. The goods were delivered according to the consignment note dated October 27, 2016 No. SU-0025918, which isviolation of clause 2.2 of the contract concluded with IP Subbotin M.I., as well as a violation of Art. 314 of the Civil Code of the Russian Federation. In violation of Part 6, 7 Art. 34, paragraph 3, part 1, art. 94 Federal Law No. 44-FZ the customer did not send a request for payment of penalties (fines, penalties).
Clauses 5.3, 5.4 of the contract determine the procedure for calculating penalties in case of delay in the performance by the supplier of the obligations stipulated by the contract.
Amount of penaltiesunder contract dated 10/17/2016 No. 19/16 for the supply of motor oils for the needs of MKU "KSO" with IP Subbotin M.I. amounted toRUB 118.77
Thus, the total amount of penalties under the above contracts amounted to 1,631.82 rubles.
3. Compliance of the delivered goods, performed work (its result) or rendered service with the terms of the contract.
During the audit, a visual inspection of the delivered goods, work performed (its results), and services rendered was carried out. The parameters of the delivered goods, work performed, services rendered correspond to the parameters specified in the terms of reference, consignment notes, acts of work performed.
No violations found.
4. Timeliness, completeness and reliability of the reflection in the accounting documents of the delivered goods, the work performed (its result) or the service rendered.
In the course of the audit, it was established that the delivered goods, performed works (its results) and rendered services are reflected in the accounting documents in a timely manner and in full.
5. Compliance of the use of the supplied goods, the work performed (its result) or the service provided with the objectives of the procurement.
No violations found.
Other violations identified during the audit in the field of procurement:
Violations related to late payment for delivered goods (work performed, services rendered)
In violation of the requirements h. 5 Article. 34 of Federal Law No. 44-FZ the terms of payment under the concluded agreements were violated, which is reflected in the delay in payment. This violation could lead to financial risks from the customer in the form of payment of penalties for late payment for goods, which in turn could lead to inefficient use of budgetary funds.
11.04.2016 № 6/16 for the supply of a padlock with IP Shevtsov A.A. in the amount of 3,500.00 rubles. According to clause 4.2 of the contract, payment for the services rendered is made by the Customer by transfer Money in the currency of the Russian Federation to the settlement account of the Supplier within 10 (ten) calendar days after the signing by the Parties of the act of acceptance of the services provided, in the absence of comments on the completeness and quality of the services provided.
The goods were received according to the consignment note dated 11.04.2016 No. 14.
untimely payment was made by payment order dated April 26, 2016 No. 113 in the amount of 3,500.00 rubles.
As of the deadline date of April 21, 2016, the balance on the personal account for BCC 852 0412 9990000590 244 was 8,244.25 rubles. (including for SubKESR 340.01.00 - 3,500.00 rubles).
The institution signed a municipal contract from 19.12.2016 № 22/16 for the supply of A-3 and A-4 format paper for the needs of MKU "KSO" with LLC "Alex" in the amount of 25,000.00 rubles. According to clause 2.4 of the contract, payment for the Goods is made by the Customer by transferring funds in the currency of the Russian Federation to the Supplier's settlement account within 20 (twenty) banking days after the delivery of the Goods on the basis of an invoice, waybill, invoice provided by the Supplier.
The goods were received according to the consignment note dated December 20, 2016 No. РН16-09942.
In violation of Part 5 of Art. 34 of Federal Law No. 44-FZ, clause 2.4 of the contract untimely payment was made by payment order dated February 03, 2017 No. 41 in the amount of 25,000.00 rubles.
As of the deadline date of January 15, 2017, the balance on the personal account for BCC 852 0412 9990000590 244 was 271,000.00 rubles.
The total amount of violations by the customer of the terms of the contracts, which determine the term for payment for the work performed, amounted toRUB 28,500.00 if there are balances on the personal account of the institution on the deadline date.
An audit of the annual reporting of MCU "KSO" established:
As of 01.01.2016 MCU "KSO" has a debt :
1. accounts receivable in total RUB 734,730.61., of them:
Vtorchermet NLMK West LLC - 5,216.40 rubles. The debt was formed as a result of the delivery of steel scrap (decommissioned objects of non-financial assets) for scrap metal;
Accounts receivable for settlements with payers of other income (privatization, paid parking) - 14,802.00 rubles;
Litcom LLC - 694,876.52 rubles. - supply of petroladvance payment under municipal contract No. 0866300000215000003-0356587-01 for the supply of AI-92 gasoline dated October 30, 2015; clause 2.5 of the contract for advance delivery of goods does not provide for );
Interdistrict IFTS of Russia No. 9 for the Tula Region - 19,835.69 rubles. - payment of insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood.
2. creditor in total RUB 2,693,592.41., of them:
Debt on settlements with payers of other income (privatization services) - 150,962.00 rubles;
Novomoskovsk Thermal Company LLC - RUB 47,145.53 – provision of services for the supply of thermal energy in December 2015;
LLC "Novomoskovsk energy sales company" - 10,592.57 rubles. – provision of electricity supply services for December 2015;
PKF Teka LLC - RUB 24,284.00 – provision of electricity supply services for December 2015;
LLC CEOT "Tulatechexpertiza" - 3,000.00 rubles. – provision of services for the preparation of statistical reporting;
IP Lexikov N.V. – RUB 99,652.00 – supply of spare parts for cars;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 716,532.00 rubles. - calculations for personal income tax;
Control Federal Service on supervision in the field of nature management (Rosprirodnadzor) in the Tula region - 2,966.00 rubles. - payment of taxfor negative impact on the environment;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 2,826.00 rubles. – payment of transport tax for the 4th quarter of 2015;
Tula regional branch of the Social Insurance Fund of the Russian Federation - 6,183.55 rubles. – payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases;
Branch pension fund RF - 291,972.28 rubles. - payment of insurance premiums for mandatory health insurance to the Federal Compulsory Medical Insurance Fund;
Department of the Pension Fund of the Russian Federation - 1,245,460.28 rubles. - payment of insurance premiums for mandatory pension insurance for the payment of the insurance part of the labor pension;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 20,332.17 rubles. – payment of property tax for the 4th quarter of 2015;
Funds received for temporary disposal - 71,684.03 rubles.
During 2016, receivables and payables as of 01.01.2016 were repaid in full.
As of 01.01.2017 MCU "KSO" has debts:
1. accounts receivable in total RUB 60,753.45., of them:
Vtorchermet NLMK West LLC - 38,520.40 rubles. The debt was formed as a result of the delivery of steel scrap (decommissioned objects of non-financial assets) for scrap metal. The debt was repaid in February 2017;
Accounts receivable for settlements with payers of other income (privatization, paid parking) - 17,195.00 rubles;
LLC "Novomoskovsk energy sales company" - 5,038.05 rubles. – advance payments for electricity supply;
2. creditor in total RUB 5,345,117.51., of them:
Debt on settlements with payers of other income (privatization services) - 213,691.38 rubles;
Novomoskovsk Thermal Company LLC - RUB 8,630.42 – provision of services for the supply of thermal energy in December 2016;
PKF Teka LLC - RUB 3,645.53.00 - provision of electricity supply services for December 2016;
LLC "New Housing Company" - 105.46 rubles. - for garbage disposal;
IP Kirienkov A.V. – RUB 12,000.00 - for the assessment of vehicles;
LLC CEOT "Tulatechexpertiza" - 9,000.00 rubles. – provision of services for the preparation of statistical reporting;
Orion Invest LLC - RUB 39,920.00 – supply of computer equipment;
Alex LLC - RUB 102,442.00 – supply of paper and household chemicals;
GPC Rus LLC - RUB 270,608.75 – supply of gasoline;
IP Bobkova T.P. – RUB 99,600.00 – supply of car tires;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 1,099,026.00 rubles. - payments for personal income tax;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 11,024.32 rubles. – payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
Interdistrict IFTS of Russia No. 9 for the Tula Region - 133,127.90 rubles. – payment of transport tax for 2016, payment of penalties;
Tula regional branch of the Social Insurance Fund of the Russian Federation - 3,391.05 rubles. - payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases;
Department of the Pension Fund of the Russian Federation - 606,617.72 rubles. – payment of insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund (repaid at the time of the audit in the amount of 448,814.51 rubles);
Department of the Pension Fund of the Russian Federation - 2,610,594.98 rubles. – payment of insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension (repaid at the time of the audit in the amount of 1,934,043.67 rubles);
Interdistrict IFTS of Russia No. 9 for the Tula Region - 32,889.00 rubles. – payment of property tax for 2016;
Funds received for temporary disposal - 88,803.00 rubles.
Accounts receivable as of 01.01.2017 were repaid in full.Accounts payable as of January 1, 2017 in the amount of RUB 834,354.52. unpaid at the time of verification.
The actual size of accounts receivable and accounts payable as of 01/01/2016, as of 01/01/2017 correspond to accounting data.
As a result of checking the annual reporting forms for 2016 incorrect filling of reporting data on the Report on budgetary obligations (f. 0503128) was established.The Report reflects the budgetary and monetary obligations assumed by the institution under contract dated December 13, 2016 No. 305 for the supply of goods with Orion Invest LLCin the amount of 39,920.00 rubles. according to BCC 852 0412 9990000590 244, should have been reflected according to BCC 852 0412 9990021920 242, what is a violation of the methodology applicationsInstructions on the procedure for applying the budget classification of the Russian Federation.
In 2016, MKU "KSO" demanded the payment of penalties and fines.
Penalties and fines in the amount of 348,663.98 rubles. formed for the delay of the following payments:
Department of the Pension Fund of the Russian Federation - payment of insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund (penalty in the amount of 41,779.90 rubles);
Department of the Pension Fund of the Russian Federation - payment of insurance premiums for compulsory pension insurance for the payment of the insurance part of a labor pension (penalty in the amount of 191,367.77 rubles);
Interdistrict IFTS of Russia No. 9 for the Tula Region - personal income tax settlements (penalties in the amount of 38,837.04 rubles);
Interdistrict IFTS of Russia No. 9 for the Tula Region - payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (penalty in the amount of 973.47 rubles);
Interdistrict IFTS of Russia No. 9 for the Tula Region - payment of property tax (penalty in the amount of 1,205.80 rubles);
Branch of the Pension Fund of the Russian Federation - Penalty under Act No. 081S18160001464 of 09/08/2016. reg.081-020-023016 (fine in the amount of RUB 74,500.00).
The occurrence of penalties and fines for late payments in the amount of 348,663.98 rubles. is a violation of the principle of effectiveness and efficiency in the use of budgetary funds (Article 34 of the RF BC).
Based on the foregoing, the MKU "KSO" establishes:
1. Facts of signing primary accounting documents by a person on vacation.
2. The fact of establishing additional paid leave for an irregular working day in the absence of a list of positions of employees with irregular working hours in the institution (Article 101 of the Labor Code of the Russian Federation).
3. Lack of criteria for the establishment of APC.
4. Unlawful write-off of material assets (spare parts for vehicles) from the balance sheet at the time of their installation in a vehicle (
6. Violation of the methodology for applying the Instructions on the procedure for applying the budget classification of the Russian Federation in the amount of 1,494.00 rubles.(Chapter 5 III Instructions on the procedure for applying the budget classification of the Russian Federation).
7. Inclusion in the composition of the inventory commission of the institution of financially responsible (inventory) persons ( The absence in the waybill of the signature of the person who used the car for each indicated direction.
10. Facts of incomplete filling in of information about the route in waybills, allowing to confirm the production nature of the trip and the speedometer readings (letter of the Ministry of Finance of Russia dated 03.10.2012 No. 02-06-10 / 4066).
11. Inclusion in the structure of the contract service and the auction commission of the authorized body for the procurement of employees of the institution who have not undergone special training, giving the right to purchase goods, works, services to meet state and municipal needs (clause 6 of article 38 of the Federal Law of the Russian Federation No. 44-FZ ).
12. Failure to apply appropriate measures of responsibility and other actions in cases of violation by the contractor of the terms of the contract. Non-collection of penalties for late delivery of goods in the total amount of 1,631.82 rubles. (Article 314 of the Civil Code of the Russian Federation, parts 6, 7 of article 34, paragraph 3 of part 1 of article 94 of Federal Law No. 44-FZ).
13. Violations by the customer of the terms of the contracts determining the procedure for paying for goods for the total amountRUB 28,500.00if there are balances on the personal account of the institution on the deadline date (part 5 of article 34 of Federal Law No. 44-FZ).
14. The fact of an advance payment not provided for by the terms of the municipal contract.
15. Outstanding accounts payable formed as of 01/01/2017 in the amount of RUB 834,354.52.
16. Incorrect completion of one of the annual reporting forms for 2016 (f. 0503128) in the amount of 39,920.00 rubles.(Specify me on the procedure for applying the budget classification of the Russian Federation).
17. Inefficient use of funds in the amount of 360,958.98 rubles, of which: 348,663.98 rubles. - due to the occurrence of penalties and fines for late payments (Article 34 of the RF BC), 12,295.00 rubles. - annual budget expenditures (transport tax) for non-operating vehicles. The cost of maintaining a loss-making parking lot.
Consultant T.A. Baryshnikov
Senior Inspector A.Yu. Semenov
Director of MKU "KSO"S.S. Polotnyak
Chief Accountant of MKU "KSO" N.N. Pavlichenko
Article placement date: 03/19/2016
After analyzing the reports on inspections of the financial and economic activities of state institutions posted on the official websites of the territorial departments of Rosfinnadzor, Accounts Chamber, audit departments municipalities, we present to your attention an overview of the most common violations detected by inspectors. This information will help you take steps to prevent such violations in your facilities.
During the implementation of control measures in relation to the organization and maintenance of budget accounting, regulation and remuneration of labor, the efficiency of the use of budgetary funds and state (municipal) property, first of all, compliance with and correct application of the following regulations are checked:
Budgetary, Labor and Civil Codes;
Federal Law No. 402-FZ of 06.12.2011 "On Accounting" (hereinafter - Law No. 402-FZ);
Instructions for the use of the Unified Chart of Accounts for Public Authorities (Government Bodies), Local Self-Government Bodies, State Administration Bodies off-budget funds, state academies sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - Instruction N 157n);
Instructions for the application of the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n (hereinafter - Instruction N 162n);
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application "(hereinafter - Order N 52n);
Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated 13.06.1995 N 49 (hereinafter - Instructions N 49);
Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of the budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n (hereinafter - Instruction N 191n);
Regulations on the establishment of remuneration systems for employees of federal budgetary, autonomous and state-owned institutions, approved by Decree of the Government of the Russian Federation of 08/05/2008 N 583 (hereinafter - Regulation N 583), as well as local acts on remuneration in the institution developed in accordance with it;
Regulations on the calculation of the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter - Regulation N 922).
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Description of the violation |
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During audits of the conduct of personnel policy and payroll |
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Employees, in accordance with the norms, were not provided with overalls, special footwear and other personal protective equipment (PPE), while they were available in the warehouse. The norms for the issuance of PPE in the institution are not normatively fixed, in other cases the issuance of PPE to employees was not carried out according to the approved list, which, in turn, did not correspond to the results of attestation of workplaces in terms of working conditions (from 01/01/2014 a special assessment of working conditions): there were no positions of employees , who, according to the results of certification, are assigned PPE, includes a profession (guard), for which, according to the result of certification, PPE is not relied upon. Accounting and control over the issuance of PPE to employees on personal cards for recording the issuance of PPE in compliance with the approved standards was not carried out or was carried out with comments (the details provided for in the form were not filled in) |
Article 221 of the Labor Code of the Russian Federation |
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Articles 56 - 57 of the Labor Code of the Russian Federation |
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The internal labor regulations are drawn up with shortcomings: The working hours of various categories of workers are not defined; The time of actual work (shift), the beginning and end of work (shift) are not indicated; The summed accounting of working hours and the accounting period for watchmen are not defined; The time and place for rest and eating are not reflected; Work (shift) schedules are absent or drawn up in violation (the shift schedule for watchmen is not agreed upon by the representative body of employees; educators, junior educators and cooks working in shifts are not familiar with the shift schedule (at least a month in advance) against receipt) |
Articles 100, 103, 104, 108, 189 |
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The length of working hours when working on a part-time basis exceeded the maximum allowable rate |
Article 284 of the Labor Code of the Russian Federation |
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Non-working holidays attributable to the period of annual paid leave were included in the number of calendar days of leave |
Article 120 of the Labor Code of the Russian Federation |
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The regulation on remuneration developed in the institution, which is a local normative act, was adopted without taking into account the opinion of the representative body of employees |
Article 8 of the Labor Code of the Russian Federation |
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The employer, taking into account the opinion of the representative body of employees, did not approve the form of the pay slip on the wages of employees. In the issued monthly pay slips, information on accrued, withheld and paid amounts is displayed very small, which does not allow it to be recognized without special means. |
Article 136 of the Labor Code of the Russian Federation |
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The following violations in filling out work books were identified: Entries in work books do not comply with the Rules for maintaining and storing work books, preparing work book forms, providing employers with them, approved by Decree of the Government of the Russian Federation of 16.04.2003 N 225, Instructions for filling out work books, approved by Decree of the Ministry of Labor of Russia of 10.10.2003 N 69; The latest entries do not correspond to the data on the reorganization of the institution; After the entries for employment and dismissal are made, not a stamp is placed, but a seal for documents; A discrepancy between entries in work books and entries in staffing tables was established |
Article 66 of the Labor Code of the Russian Federation |
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The time sheet for internal and external part-time workers was not filled out. There are no orders for hiring internal and external part-time workers, and the orders do not indicate the period during which the employee will perform additional work, the content of this work, the amount of additional work performed. There is no written consent of the employee to perform additional work |
Articles 60.1, 60.2, 151 of the Labor Code of the Russian Federation |
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Director municipal institution was rewarded and incentive payments were established on his own personal orders without the consent of the higher organization (local administration), in whose departmental subordination the institution was located. The ratio of the official salary of the head and the average salary of the main staff of the institution headed by him was not calculated |
Clause 9 of Regulation N 583 |
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With an increase in salaries in the institution, the calculated average earnings not indexed |
Clause 16 of Regulation N 922 |
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During inspections of the organization and completeness of accounting, safety of property |
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Assigned inventory numbers are not marked on fixed assets |
Paragraph 46 of Instruction N 157n |
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Items of soft inventory were not marked with a special stamp with indelible paint indicating the name of the institution, and when they were issued for operation, additional marking was not made reflecting the year and month of their issue (or it was partially erased). For marking soft inventory, a document stamp unsuitable for these purposes was used. |
Paragraph 118 of Instruction N 157n |
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Unaccounted property (barn, fence, playground equipment) was found. It was recommended that financially responsible persons, together with the commission for the receipt and disposal of non-financial assets and the accounting department, conduct necessary work for posting unrecorded property at the current estimated cost based on its functional affiliation and term beneficial use in accordance with regulatory documents |
Paragraph 31 of Instruction N 157n |
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Identified unused, technically faulty and obsolete property. This fact indicates that the institution did not exercise proper control over the state of property under operational management. Fixed assets included fixed assets that were not used in the course of the institution’s activities and objects of fixed assets that fell into disrepair, thereby distorting the balance sheet balance of account 0 101 00 000 “Fixed Assets” and inefficient use of state (municipal) property |
Paragraphs 38, 51 of Instruction N 157n, art. 296 of the Civil Code of the Russian Federation |
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Inventory cards did not open for analytical accounting fixed assets, or such cards were kept formally (there were no main qualitative and quantitative indicators, brief individual characteristics of objects (factory (other) numbers, data on the model, type, configuration brand of objects, a list of constituent items)) |
Paragraph 54 of Instruction N 157n; design requirements primary documents and accounting registers established by Order N 52n |
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Turnover statements for accounting objects are compiled without a final quantitative expression |
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When several units of household inventory were received at the same time at one accounting value, an inventory card for group accounting of non-financial assets was not used |
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Fixed assets were not recorded in the inventory lists of non-financial assets |
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Accounting certificates were not issued, which serve as the reason and primary accounting document for carrying out non-standard operations or correcting errors (posting unrecorded property, restoring erroneously written off material assets to the balance sheet, etc.), with justification for its preparation |
Clause 18 of Instruction N 157n |
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Analytical codes of the Chart of Accounts of budgetary accounting and codes of the All-Russian classifier fixed assets (OKOF) in a number of cases were used not in accordance with the requirements of Instruction N 157n and the list of groupings (sections, subclasses) of OKOF (for example, on account 0 101 04 000 "Machinery and Equipment" there was a household refrigerator (OKOF code 16 2930100), household electric stoves (OKOF code 16 29301221), air conditioning (OKOF code 16 2930274), workbenches (OKOF code 16 3615581), which, according to OKOF, are included in the section "Production and household inventory" and should be accounted for on account 0 101 06 000 "Production and household inventory" |
Paragraph 53 of Instruction N 157n |
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Incorrectly applied analytical accounts for accounting for inventories (for example, on account 0 105 04 000 "Building materials" hammers, brushes, jigsaws, hacksaws, files, chisels, tool kits, screwdrivers, goggles related to account 0 105 06 000 " Other inventories") |
Paragraphs 117 - 118 of Instruction N 157n |
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When municipal property is written off, the conclusion on unsuitability for further use is drawn up by technical inspection certificates signed by the contractor's facsimile signature, the use of which is allowed only by mutual agreement of the parties and is not used on documents that have financial consequences |
Article 160 of the Civil Code of the Russian Federation |
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As part of non-residential building from the moment of construction, objects that are separate, do not ensure the functioning of the building and have a different useful life (for example, walking verandas) were unlawfully listed. Such objects should be listed as independent inventory objects. |
Paragraphs 41, 45 of Instruction N 157n |
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Off-balance accounts 25 and 26 do not take into account municipal property assigned to the institution on the right of operational management and transferred to other institutions for rent (buffet premises) or in free use(premises for accounting, a club, a catering unit with kitchen equipment, a medical office with equipment) |
Paragraphs 381, 383 of Instruction N 157n |
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Fixed assets worth up to 3000 rubles. inclusive were taken into account on the off-balance account 21 at the book value, although this was not established by the accounting policy of the institution |
Paragraph 373 of Instruction N 157n |
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The right of operational management of the building is not registered. The right of permanent (perpetual) use of land plot, on which a non-residential detached building (garage) is located |
Article 131 of the Civil Code of the Russian Federation |
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In the course of checking the correct operation of vehicles and the consumption of fuel and lubricants |
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The waybills did not fill in specific routes for vehicles, but only indicated "objects", did not indicate the mileage, departure and return times for each route. Waybills filled out in violation of the requirements normative documents, do not allow to judge the validity of the consumption of fuel and lubricants |
Paragraph 2 of Art. 9 of Law N 402-FZ, requirements for filling out waybills established by Order of the Ministry of Transport of Russia dated September 18, 2008 N 152 "On approval required details and the procedure for filling out waybills" |
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No person has been appointed responsible for technical condition vehicles and ensuring road safety. A pre-trip medical examination of drivers was not organized by personnel with the appropriate certificate, or by a medical institution with the appropriate license |
Article 20 of the Federal Law of December 10, 1995 N 196-FZ "On Road Safety" |
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Write-off of oils and brake fluids is carried out without issuing an act on the write-off of inventories |
Paragraph 25 of Instruction N 162n |
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The forms of waybills used in the institution are not fixed |
Paragraph 6 of Instruction N 157n |
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During checks of settlements with accountable persons |
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Absence of written statements of recipients of accountable funds indicating the period for which accountable funds are issued. Issuance of funds under the report without full repayment by the accountable person of the debt on the previously received amount of cash. Lack of orders from the head to issue funds to the account. The circle of employees who should be given funds in accountability with the conclusion of liability agreements has not been defined |
Clauses 213, 214 of Instruction N 157n |
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Entries in accounting registers (journals of transactions for settlements with accountable persons) are not made on time. For example, in the journals of transactions for settlements with accountable persons, the advance report is not indicated, at the same time, inventories, the acquisition costs of which are reflected in this report, are capitalized |
Clause 11 of Instruction N 157n |
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Advance reports are accepted for accounting without supporting documents. Advance reports not approved by the manager accepted for accounting |
Paragraph 216 of Instruction N 157n |
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In the submitted expense reports, not all the details are filled in (the personnel number of the employee and information on the balance (overspending) from the previous advance and the balance (overspending) on this expense report are not indicated, information on making the balance, issuing overspending is not filled in, the acceptance receipt is not always filled out advance report for verification). There are advance reports that do not indicate the position of the employee, the purpose of the advance, and do not make an accounting record of the transaction. Documents attached to the advance report are not numbered by accountable persons in the order in which they are recorded in the report. |
Requirements for the execution of the advance report, established by Order N 52n |
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During audits of the organization and inventory |
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The procedure for conducting an inventory of property and liabilities has not been approved |
Paragraph 6 of Instruction N 157n |
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Inventory was not carried out before the preparation of annual budget reports |
Clause 1.5 of Instructions N 49, clause 7 of Instructions N 191n |
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The acts of reconciliations of mutual settlements, confirming the correctness and validity of the amounts of receivables and payables, are not drawn up with all debtors and creditors. It is also a violation to have acts of reconciliations of mutual settlements that are not confirmed by the signatures of debtors-creditors. |
Paragraphs 3.44, 3.48 of Directive No. 49 |
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The inventory commission did not include an accountant. The commission did not indicate the need to take measures to write off faulty property unsuitable for further operation; a list of such property was not compiled |
Clauses 2.3, 3.6 of Directive No. 49 |
The presented review contains typical violations identified by specialists of regulatory authorities in the course of inspections of the financial and economic activities of state institutions, with references to the provisions of current regulations. These violations are reflected in the acts drawn up on the basis of the results of inspections, as well as in the orders issued. As a rule, institutions are given time to eliminate identified violations. In case of ignoring the instructions issued and not taking measures to eliminate the causes and conditions that contributed to the commission of the offense, the inspectors (in particular, inspectors of the Accounts Chamber of the Russian Federation, officials of the control and accounting bodies of the constituent entities of the Russian Federation) have the right to draw up protocols on administrative offenses, responsibility for which is provided for, in in particular:
Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violating the procedure for working with cash and the procedure for conducting cash transactions (a fine for officials from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles);
Art. 15.11 of the Code of Administrative Offenses of the Russian Federation: for a gross violation of the rules for accounting and reporting financial statements(fine for officials from 2000 to 3000 rubles);
P. 20 Art. 19.5 of the Code of Administrative Offenses of the Russian Federation: for failure to comply with the legal order of the state (municipal) financial control body within the prescribed period (fine for officials in the amount of 20,000 to 50,000 rubles or disqualification for a period of one to two years);
Art. 19.6 of the Code of Administrative Offenses of the Russian Federation: for failure to take measures to eliminate the causes and conditions that contributed to the commission administrative offense(fine for officials from 4,000 to 5,000 rubles).
Competent accounting at the enterprise is impossible without checks. To eliminate errors and prevent abuses, inventories and audits (scheduled and sudden) are carried out. Such events can be both internal and external, and it is customary to draw up their results in the form of relevant acts.
An audit is a set of actions that reveal the legality of ongoing financial and business operations. Validity and legality of operations are inspected, correctness accounting entries, reflection of information in documents.
Goals of control measures:
You need to understand that audit and inventory are not identical concepts. Their main differences between themselves:
Before carrying out the procedure, the head of the organization issues an order on the reason for the activities, the purposes and composition of the commission, if it is not approved in the accounting policy of the company. The commission, as a rule, includes employees of accounting departments, heads of departments, employees of other structures of the enterprise. An internal audit is carried out:
Checks can be full or partial. Before handing over annual reporting The accountant does a full check. Partial ones are made when the need arises.
There are planned, unscheduled, repeated, control inventories. The frequency of scheduled inspections is fixed in the order on accounting policy. Unscheduled are carried out by order of the founder.
This happens in case:
The collected information is recorded in inventories, collation sheets and acts. They are drawn up in at least two copies. The commission submits documents to the accounting department for subsequent correction of accounting data and the adoption of disciplinary decisions.
External audits are regulated by Law No. 294 FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of state control(supervision) and municipal control” and part 1 of the Tax Code of the Russian Federation. Federal and regional authorities can conduct an audit:
Distinguish between scheduled and unscheduled audits. A list of organizations subject to scheduled inspections can be found on the official websites of the relevant authorities. The list of events is compiled within the next year.
Planned audits are scheduled every three years. The first is held three years from the date of foundation of the enterprise. The purpose of an unscheduled inspection is to respond to an appeal to the regulatory service or the intention to verify the execution of an already issued order.
The auditor is obliged to notify the organization 3 days before the scheduled inspection, except for control by the fiscal authorities (types of inspections, the procedure for their conduct and terms are regulated by Chapter 14 of the Tax Code of the Russian Federation). Before an unscheduled audit, the company is notified 24 hours in advance.
Notification deadlines are legally mandated to give the enterprise an opportunity to prepare. The time allotted for carrying out all control measures is no more than 20 days.
Information collected during the audit should be documented. Audit activities, objects and results are reflected in the act. You can correct accounting errors only on the basis of this document.
Since there is no unified form of the internal audit act, the organization develops it itself. The document template is fixed in the accounting policy or by a separate order of the head. It can be edited for different purposes.
The act must contain the following information:
It is not forbidden to supplement the act with applications. After describing all the violations found, the auditor makes proposals for their elimination. Guilty persons report within 3 days. This is also recorded in the act. The document loses its legal force if one or more details are missing in it, which is especially important when recovering a shortage from a financially responsible person.
Unlike an inventory of inventory balances (in a warehouse or on the trading floor of a store), inventory or work in progress, a control recount of cash at the cash desk of an organization often occurs suddenly, without prior notice to the cashier. The reason for this decision of the management may be:
To reflect information on the audit of the cash desk, the State Statistics Committee has developed form No. INV-15. It is not necessary to use this form. It can serve as a model for creating your own.
To be legally binding, a document must contain:
It is important to complete the document without errors, as corrections are not allowed. It is allowed to fill out the act with a black or blue pen. You can write it by hand or type it.
Checking financial and economic activities is considered the deepest. Most often it is carried out in budgetary and state institutions. Organizations can also conduct independent control (by decision of the founders or meeting of shareholders). External audits are carried out by such structures as: tax, labor inspection, law enforcement agencies, the Chamber of Control and Accounts.
The document contains a large amount of information:
The header says:
The body of the act contains:
The document is made up of at least two copies with the addition of annexes. He is introduced to employees in whose work area violations are found. They also put their signature.
It is recommended to check inventory and materials on a monthly basis or at each change of a materially responsible employee. This is necessary to control the safety of goods, expiration dates and the work of employees. An order is issued before the event. After the commission is collected. For convenience, you can create an action plan.
The result of the work of the commission is recorded in the inventory. It is made in duplicate. The inventory reflects both detected shortages and surpluses. The collected information is transferred to the accounting department for reconciliation in order to identify discrepancies between the actual data and the accounting ones. The inventory audit report contains: 
After the completion of the activities, an order is issued to approve the results of the inventory. On the basis of it, losses are recovered from responsible persons, and changes are made to the credentials.
Documented information about the audit is the basis for editing accounting data. Acts can be presented as confirmation of some accounting operations if the IRS has questions.
Drawing up final documents allows you to visualize the scale of violations in the work of the enterprise. With significant deviations, the document allows you to confirm the guilt of the responsible employee, which, in turn, will serve as the basis for recovering losses from him, dismissal and even initiating a criminal case, if this is provided for by the Criminal Code of the Russian Federation.
The audit is an effective tool not only for state control services, it is successfully used by the founders and shareholders of companies. First of all, it helps to establish the facts of abuse by the executive body of the joint-stock company or a hired manager, their excess of their powers and the commission of transactions not provided for by the charter of the organization. The act drawn up following the results of the audit can also serve as evidence of guilt and the basis for the resignation of the director.
For more information on how to prepare for the audit of financial and economic activities at the enterprise, see the video.
The act of auditing financial and economic activities is drawn up upon its completion. This is the deepest of the methods of financial control of organizations. Most often they are practiced in state and budgetary institutions.
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Be sure to before drawing up the program, you need to decide on the period that the check should cover. It is also necessary to highlight the topic of the revision. The preparatory stage also includes the study by the participants of the audit necessary documentation. It may include:
The initiator can be both the organization itself and external controlling organizations. These include the Chamber of Control and Accounts, tax, etc.
The audit is also carried out at the request of law enforcement agencies. The audit program is drawn up by an employee and certified by the head of the control and audit body. Drawing up an act is a mandatory and one of the most important stages in the entire program.
Auditing should be regulated and mentioned in the organization's accounting policies. Without this, all actions taken will not be considered legal.
The document is quite long. Usually it is located on several sheets. It should detail all auditable areas in which the organization is subject to control.
When drawing up the act, the following should be reflected:
The beginning of the document, as well as all of its content, must comply with Article 9 of the Law “On Accounting” in terms of the information present. It implies that the act must contain:
After this cap comes the body of the act. It begins with the statement part of the document. The latter includes:
It is separately prescribed when the study of the documentation was started, and when the revision was completed.
At the end of each of the paragraphs, a record is made of whether violations have been identified or not.
To general provisions act of audit of financial and economic activities include:
This part, at the discretion of the revisionist, may contain other fundamentally important points. For example, if this is a budgetary institution, then in this part of the document there will be a reference to the one at whose expense the institution is financed.
The report on estimates is placed for each of the reporting periods separately. In the attached sample, this is done by year. It is considered who approved the budget, how, by whom and in what period the cost estimate was established. Changes made to it are mentioned.
All other paragraphs of the act reveal the corresponding spheres of the financial and economic life of the organization. A fundamentally important feature of this document is the listing of specific numerical data item by item. Information is presented in a structured way.
Also, the document is replete with references to the norms of existing legislation. This is not surprising, since the specialist conducting the audit must, first of all, know what documents the organization's activities must comply with. He needs this in order to draw conclusions as to whether there are violations. And if so, in what area and why.
In general, we can say that the act of auditing the financial and economic activities of the organization is the main reflection of its results. Without it, the process would be meaningless.
- a document that is drawn up by several persons and confirms the fact of verification of financial and economic activities. The economic financial activities of persons who carry out foreign economic transactions that are subject to export control must be checked in accordance with Article 17 of the Federal Law of the Federal Law "On Export Control" dated 18.07.1999. The check is carried out on the basis of the relevant instruction, the date and number of which are indicated in the act drawn up based on the results of the check.
The act of checking economic financial activities are authorized persons who have the right to demand documents that are necessary for verification.
If during the previous audit shortcomings and violations were identified, the act indicates whether the decision to eliminate them has been executed.
Audits of the financial activities of the enterprise are carried out when it is necessary to get a comprehensive picture of the state of the company. When checking, all areas of activity should be thoroughly analyzed, for which it is necessary to study:
documents confirming the ownership of real estate or the correctness of registration of the lease of premises;
accounting reports;
tangible assets;
the presence of debts;
perfect and current financial operations with shares and securities etc.
An investor, as an interested person, regulatory authorities or an owner, can initiate an audit.
During the verification process, the following is assessed:
reliability of information about the economic activities of the company;
compliance of the company's documents with the requirements of the law;
the truthfulness and accuracy of the information contained in the investment documentation;
profitability and competitiveness of the company;
expediency of the development strategy chosen by the company;
risks associated with buying a company or investing in it.
When making a decision to invest in a company, a potential investor must make an objective assessment of the profitability of future financial investments.
To conduct an audit of financial and economic activities, interested parties in the vast majority of cases turn to audit companies, since only a third-party organization can fairly assess the state of affairs of the enterprise.
AT working group a consultant, an accountant, an analyst, an auditor and a lawyer are usually included in the audit. Based on the results of the collection and thorough analysis of the company's activities, an interim report is drawn up for each of the areas of activity. At the request of the customer, the data can be summarized in a general report.
As a rule, the following questions are examined during the audit:
system of economic accounting, control and analysis at the enterprise;
legality of all financial transactions;
the issuance and receipt of money, the authenticity of the work performed and the transactions made;
comparison of accounting data with the information presented in the reporting and balance sheet;
comparison of information on operations and business procedures associated with them;
comparison of records of bank payments and accounts with information provided by the bank.
Quite often, problems in the financial and economic activities of a company are discovered only during an audit. That is why it is so important to carry out a comprehensive and qualified research before investing in a company and for an objective assessment of its condition.
Based on the results of the analysis of the company's activities, an act is drawn up - a document confirming the fact of the inspection and containing the identified violations. In cases where no violations could be identified, they also draw up an act.
This document must contain the following information:
The name of the company (full and abbreviated), and in the case of checking an entrepreneur without forming a legal entity - last name, first name, patronymic.
The location where the test was carried out.
Information about the inspectors - a company or an official.
The period of the audit (dates of its beginning and completion).
Significant circumstances related to the identified violations.
essence of the violation.
Facts of refusal to submit documents.
General conclusion about the test results.
The act is drawn up in 2 or 3 copies, depending on the number of interested parties. Typically, one copy is given to the customer of the audit, the second to the audited company, and the third to the inspectors.
The act of checking financial and economic activities
ST "Louvre" for the period from 01/01/2013 to 12/31/2013
ST "Louvre"
Kursk region,
Kursk region,
Yuzufovsky s / s,
village Kazekovo
Audit Commission ST "Louvre" consisting of: Rusan I.M., Gaiduk L.I., Tymchenko O.N. on behalf of an extraordinary meeting of gardeners ST "Louvre", an audit of the financial and economic activities of the ST for the period from 01/01/2013 to 06/30/2015 was carried out by seizing documents on the basis of an acceptance certificate and transferring them according to the inventory for verification.
July 12, 2015 treasurer Govzich V.V. and Chairman of the Board Zyl K.K. in violation of the decision of the general meeting, they refused to issue documents to members of the audit commission.
On July 19, 2015, an extraordinary meeting of the board of ST "Louvre" was convened, which was attended by Treasurer Govzich V.V. and repeatedly refused to issue documents under the act of acceptance and transfer.
Due to limited access to documents, the Audit Commission compiled an interim act of auditing financial and economic activities for 2013 only.
For the audit, all documents related to the financial and economic activities of the Louvre ST were requested.
Charter ST "Louvre".
Protocols general meetings, minutes of board meetings.
Liability agreement with the chairman Zyl K.K.
Staff schedule.
Job instructions.
Employment contracts, work contracts, contracts concluded by employees of ST for the audited period.
Payroll records.
Cash book, income and expense orders, advance reports.
Bank statements, bills.
Agreements with third parties and individuals for the performance of services, acts of work performed, statements of payment of funds under work contracts.
Electricity accounting book (by sections).
Acts of previous audit commissions.
The following documents were provided for analysis:
Charter ST "Louvre".
Payroll records.
Partially, receipt-expenditure orders were provided.
Bank statements, bills.
Partially contracts with third-party organizations and individuals for the performance of services (only the contract with Kurskenergo was provided).
Sheets on the receipt of contributions from gardeners.
Statements on the receipt of funds for earmarked contributions.
The Audit Commission calculated the receipts of membership fees from gardeners and expenses according to the estimates and reconciled with the book of income and expenses. No discrepancies were found in this part.
According to Art. 40, 45 of the Charter ST "Louvre", minutes of general meetings, minutes of meetings of the board are stored permanently.
In providing minutes of general meetings, minutes of meetings of the board for the period under review, as well as an agreement on the liability of the chairman, staffing, job descriptions of full-time employees, chairman of the board Zyl K.K. refused rudely. From his words because of their absence. This fact indicates systematic violations of the Charter ST "Louvre" Zyl K.K. during his tenure as chairman of the board.
According to Art. 46 of the Charter ST "Louvre", the chairman of the board is elected for a period of three years from the members of the association. For the same reason (Zyl K.K., being the chairman of the board, categorically refused to provide all the minutes of general meetings), it is not possible to check the legality of his tenure.
Employment contracts, work contracts, contracts were not concluded with any of the regular employees of ST. Therefore, it is not possible to check the legality of accrual and payment of salaries to employees, as well as an increase in salaries.
According to the Charter of ST "Louvre", the estimates of income and expenses of the partnership, as well as changes and (or) additions made to them, are approved by the general meeting.
During the audited period, the chairman of the board Zyl K.K., together with the treasurer Govzich V.V. independently compiled quarterly estimates and approved them themselves. The revealed fact speaks of the exaggeration of the powers of these officials, as well as a gross violation of the Charter of the Louvre ST.
Chairman of the Board Zyl K.K. refused to provide all contracts with third parties. For example, there are no contracts:
About the provision of garbage collection services. In accordance with what, it is not possible to check the multiplicity and conditions of export under the contract, as well as tariffs;
Contract for gas supply (similarly).
For the audited period, a penalty was imposed on ST "Louvre" for late transfers to the Social Security Fund:
July 2013 - 10335 rubles.
August 2013 - 8362 rubles
October - 3500 rubles.
The revealed fact suggests that the membership fees collected according to the statements were not deposited to the bank in a timely manner. The indicated period (July, August, October) refers to the summer season, which indicates that the receipt of contributions from gardeners is regular. The negligent attitude towards the work of the treasurer Govzich V.V. led to penalties from the Federal Social Security Fund.
The maintenance of the book of electricity accounting for garden plots for the period from 2013 to the 1st quarter of 2015 was analyzed. Facts of non-payment of paid amounts through the bank were revealed. So, for example, the book did not include payments for electricity for section No. 84 for the entire 2014, for section No. 88 - partially for 2014. Which indicates a negligent attitude towards the work of treasurer Govzich V.V. It is possible to identify discrepancies between actual payments and entries in the electricity metering book for the rest of the sections only by personally verifying each member of the partnership (checking entries in the garden book, bank payment receipts with the electricity metering book).
In 2013, targeted contributions were collected for the reconstruction of the building for the pumping station. The decision was taken at the general meeting in April 2013, the minutes of which are not available.
According to the statement, 41,900,000 rubles were received from members of the ST. The statement is not closed, it was not carried out through the cash desk. Which is a gross violation of the legislation of the Republic of Belarus.
Treasurer Govzich V.V. provided a written report on the distribution and use of these funds, according to which the money was spent as follows:
RUB 2,400,000 – spent on building materials for cash:
Lifting crane - 1 500 000
Sand - 600,000
Brick, gate valves, removal by tractor (what?) - Quantity unknown - 300,000
RUB 8,900,000 - paid for construction works and work on the installation of automation for the pump. There are no payment statements.
Issued by Tarelko R. - 1,000,000
For builders (received Zyl K.K.) - 4,900,000
Issued to Nazarov A.V. - 3,000,000
RUB 19,700,000 - transferred to the chairman Zyl K.K. for purchase building materials.
For the amount of 10 900 00 rubles. financial documents are not presented at all. Explanations on this issue, Chairman Zyl K.K. refused to give. Treasurer Govzich V.V. explained that all the funds, as received from the members of the CT, gave out to the chairman against signature and financial documents confirming their legal spending are with him.
Receipts were provided for which purchases were made before the decision of the general meeting on the reconstruction of the premises for the pump house was made; it is impossible to accept such receipts as the basis for confirming expenses due to the mismatch of dates.
A receipt (without a date!) for the purchase of a water meter cannot be accepted as a basis for confirming expenses due to the fact that this device was not included in the reconstruction estimate, its actual (device) availability is not known.
In the report of the treasurer Govzich V.V. made payment of the fine established for the administrative penalty committed by the chairman Zyl K.K. and the Decree No. 200251 of October 20, 2014, imposed by the representative of the Energonadzor Branch of RUE Kurskenergo Interdistrict Branch of the Kursk District for Supervision of Electrical Installations, cannot be accepted as a basis for confirming expenses due to the fact that this fine was imposed on Zyl K.K. and must be paid from his personal funds, as well as due to the fact that the fine was imposed a year later, after the reconstruction of the pumping station. The repayment of this fine with the money of members of the garden partnership is a gross violation of the Charter on the intended use of funds and exceeding the powers of the chairman Zyl K.K. and treasurer Govzich V.V.
Documents confirming the expenses for the purchase of goods (performance of work, provision of services) are:
cash receipt (its copy certified by the head of the legal entity, division or a person authorized by him, individual entrepreneur), containing the number, name of the legal entity, initials, surname individual entrepreneur, date of sale of goods (performance of work, provision of services), name, quantity and price of goods (performance of work, provision of services), amount, cashier identifier, when paying for goods (works, services) in cash. If the cash receipt does not contain the specified details, the documents confirming the expenses for the purchase of goods (performance of work, provision of services) are the cash receipt and sales receipt or other document confirming the purchase of goods (performance of work, provision of services), containing the number, name of the legal entity , initials, surname of an individual entrepreneur, date of sale of goods (performance of work, provision of services), name, quantity and price of goods (performance of work, provision of services), amount signed by the person who directly carried out the release of goods (performance of work, provision of services), with indicating his position, surname and initials.
Thus, a sales receipt is only an addition to a cashier's receipt and without a receipt is not a basis for confirming expenses.
After analyzing the submitted documents, the audit committee came to the conclusion that 11,103,650 rubles were spent on building materials. The legal basis to accept to confirm the cost of purchasing building materials is only cash receipts in the amount of 527,950 rubles.
There were questions about the amount of materials used (cement - 44 bags, glue "Lux" - 12 meshes). To give explanations on these issues, the chairman of the board Zyl K.K. refused.
In September 2013, an audit commission was already held to verify certain issues of the financial and economic activities of the Louvre garden partnership (namely, the use of earmarked funds for the reconstruction of the pumping station), as a result of which an act was drawn up. Financial documents, confirming their legal spending provided in 2013 and 2015 differ.
So, for example, instead of a check for gas silicate blocks 625 * 300 * 200 in the amount of 4,311,600 rubles, in 2015 only a sales receipt was provided for the purchase of a water meter in the amount of 2,450,000 rubles.
Due to the fact that not all documents were submitted to the audit commission, the commission could not carry out a full audit.
Based on the foregoing, the audit committee made the following conclusions:
1. The amount of shortfall in the use of targeted contributions from members of the Louvre gardening partnership for the reconstruction of the pumping station is 19,496,350 rubles.
2. Recognize the economic and financial work of ST "Louvre" as unsatisfactory.
3. Express no confidence in the chairman of the board of ST "Louvre" Zyl K.K.
4. To indicate to the treasurer Govzich V.V. negligent attitude to their functional duties.
5. Raise the issue of involving the chairman of the board Zyl K.K. to material liability in accordance with the legislation of the Russian Federation, in case of non-execution of the decision, to raise the issue of bringing to criminal responsibility as having caused material damage to Louvre ST by his actions.
Offers:
1. Bring the documentation of the Louvre ST in accordance with the legislation of the Russian Federation (responsible - the Board of the Customs Union, Chairman, Treasurer) and the Charter of the Louvre ST.
2. Prohibit the treasurer from collecting any cash (membership fees, earmarked contributions, taxes, payment for electricity, payment for gas cylinders, etc.). Members of ST "Louvre" make all payments exclusively by bank transfer.
3. Specify the amount of target contributions in the minutes of general meetings, both in rubles and in a convertible currency (for example, the dollar) at the rate of the NBRF. For TC members who are late in payment, pay the debt based on the amount in dollars. The payment shall be made in rubles at the rate of the NBRF on the day of payment. (responsible - secretary of the meeting).
4. Turn on job description treasurer:
By the 7th day of the month following the reporting one, provide information on payments made, funds received, and the balance of funds on ST accounts. This information should be printed on paper and posted for public access at the booth, as well as on the ST website;
5. Instruct the Board, Chairman of the Board, Treasurer to be guided in the activities of ST "Louvre" exclusively by official documents. Prohibit the purchase of necessary and payment for services for ST for cash.
Audit committee:
Rusan I.M.
Gaiduk L.I.
