Analysis of the execution of internal financial control. On approval of the procedure for conducting an analysis of the implementation of internal financial control and internal financial audit by the chief administrators of the budgetary funds of the Korotsky rural settlement. Confirm

MAIN DEPARTMENT OF FINANCIAL CONTROL OF THE OMSK REGION

ORDER

ON APPROVAL OF THE PROCEDURE FOR ANALYZING THE IMPLEMENTATION OF INTERNAL FINANCIAL CONTROL AND

In accordance with paragraph 4 of Article 157, paragraph 2 of the Decree of the Government of the Omsk Region of December 11, 2013 N 328-p "On Approval of the Procedure for the Implementation of Internal Financial Control and Internal Financial Audit", in order to improve the quality of internal financial control and internal financial audit carried out by the chief administrators (administrators) of the regional budget funds, the chief administrators (administrators) of the regional budget revenues, the chief administrators (administrators) of the sources of financing the regional budget deficit, which are not the bodies specified in paragraph 2 of Article 265 of the Budget Code of the Russian Federation ( hereinafter - GABS), I order:

(As amended by the Orders of the Main Department of Financial Control of the Omsk Region dated March 3, 2016 N 6, dated December 13, 2016 N 24)

1. Approve the attached Procedure for conducting an analysis of the implementation of internal financial control and internal financial audit (hereinafter referred to as the Procedure).

2. Excluded. - Order of the Main Department of Financial Control of the Omsk Region of 03.03.2016 N 6.

3. The structural subdivisions of the Main Department of Financial Control of the Omsk Region (hereinafter referred to as the Main Department) ensure that the analysis of internal financial control and internal financial audit carried out by the SABS (hereinafter referred to as the analysis) is carried out during the year in accordance with the plan of control measures of the Main Department for the corresponding year by the method examinations at the location of the SABS in the manner prescribed by the Decree of the Government of the Omsk Region dated November 13, 2013 N 288-p "On approval of the Procedure for the exercise of powers by the internal state financial control body, which is the executive authority of the Omsk region, for internal state financial control in the field of budgetary legal relations ".

Based on the results of the reporting financial year, the department for analyzing and accounting for control measures of the department for organizing the activities of the Main Department should ensure that the analysis is carried out by evaluating indicators characterizing the quality of internal financial control and internal financial audit carried out by the SABS.

(item 3 in the red.)

4. I reserve control over the execution of this order.

Application. PROCEDURE for analyzing the implementation of internal financial control and internal financial audit

Head of the Main Department
T.M. Shugulbaev

Application
to the order of the General Directorate
financial control
Omsk region
dated July 8, 2015 N 10

1. This Procedure defines the procedure for conducting the Main Department of Financial Control of the Omsk Region (hereinafter referred to as the Main Department) of the analysis of the implementation of internal financial control and internal financial audit by the main managers (managers) of the regional budget funds, the main administrators (administrators) of the regional budget revenues, the main administrators (administrators ) sources of financing the regional budget deficit, which are not the bodies specified in paragraph 2 of Article 265 of the Budget Code of the Russian Federation (hereinafter referred to as the GABS), in relation to internal standards and procedures for the preparation and execution of the regional budget, budget accounting and budget reporting, established in accordance with with budget legislation Russian Federation, other regulatory legal acts regulating budgetary legal relations (hereinafter - internal budgetary procedures), as well as departmental financial control over their subordinate managers, recipients of regional budget funds, administrators of regional budget revenues and administrators of sources of financing the regional budget deficit (hereinafter - subordinated recipients of budgetary funds).

(clause 1 as amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

2. Analysis of the implementation of internal financial control and internal financial audit (hereinafter referred to as the analysis) is carried out according to the list of indicators characterizing the quality of internal financial control and internal financial audit carried out by the SABS (hereinafter referred to as indicators), based on the data annual reports on the results of internal financial control and internal financial audit, as well as other information and documents received from the SABS, necessary for the calculation of indicators.

(As amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

3. In order to analyze the GABS at the end of the year, no later than February 10 of the year following the reporting year, submit information to the General Directorate for assessing indicators in accordance with Appendix N 1 to this Procedure and explanatory note on the results of internal financial control and internal financial audit.

(clause 3 as amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

4. The result of the analysis is an assessment of the quality of internal financial control and internal financial audit of the SABS (hereinafter referred to as assessment).

The score is determined by the formula:

Ri = Ei / Emax x 100%,

where:

Ri - assessment of the quality of internal financial control and internal financial audit carried out by the i-th SABS;

(As amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

Ei - evaluation of indicators of the i-th GABS;

Emax - the maximum possible (best) estimate of the indicators of the i-th GABS based on the applicability of the indicators.

The maximum value of Ri is 100 percent.

5. Evaluation of indicators of the i-th GABS is determined by the formula:

where:

Ei(Pj) - evaluation of the j-th indicator for the i-th GABS;

R - number of j's indicators for which the evaluation is carried out.

6. The calculation of indicators and their evaluation are carried out in accordance with the methodology defined in Appendix No. 2 to this Procedure.

(clause 6 as amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

1) the first group includes GABS, the number of subordinate recipients of budgetary funds of which is from 1 to 10;

2) the second group includes SABS, the number of subordinate recipients of budgetary funds of which ranges from 11 to 50;

3) the third group includes GABS, the number of subordinate recipients of budgetary funds of which ranges from 51 to 80;

4) the fourth group includes GABS that do not have subordinate recipients of budgetary funds.

8. Based on the results of the evaluation for each group, the GABS rating is compiled in accordance with the obtained evaluation values in descending order.

9. The report on the results of the assessment is formed by the Main Department in the context of the GABS, contains information on the results of the assessment, as well as a set of values and estimates of indicators, the GABS rating (Ri) for each group, where:

(As amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

1) at 0< Ri <= 50 процентов - низкая оценка;

2) at 50< Ri <= 90 процентов - средняя оценка;

3) at 90< Ri <= 100 процентов - высокая оценка.

10. Based on the report on the results of the assessment, the department for analysis and accounting of control measures of the management of the organization of activities of the Main Directorate sends information to the SABS on the results of the assessment, taking into account proposals to improve the quality of internal financial control and internal financial audit carried out by the SABS.

The report on the results of the assessment is posted on the official website of the Main Department in the information and telecommunications network "Internet".

(clause 10 as amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)

Appendix N 1. INFORMATION for assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the chief administrator of budgetary funds<*>for ___________

Appendix No. 1
to the Analysis Procedure
internal
financial control and
internal financial audit

(as amended by the Order of the Main Department of Financial Control of the Omsk Region dated December 13, 2016 N 24)
___________________________________________________________
(name of the chief manager (manager) of budgetary funds, chief administrator (administrator) of income
budget, chief administrator (administrator) of sources of financing the budget deficit)

INFORMATION for assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the chief administrator of budgetary funds<*>for ___________


Name	unit of measurement	Meaning

The number of subordinate administrators and recipients of budget funds, subordinate administrators of budget revenues and administrators of budget deficit financing sources (hereinafter referred to as BBS), verified by the main administrators (administrators) of budget funds, chief administrators (administrators) of regional budget revenues, chief administrators (administrators) of deficit financing sources of the regional budget (hereinafter - GABS) for the reporting financial year (A1)
The total number of PBS subordinated to the SABS in the reporting fiscal year(IN 1)
The volume of funds of the regional budget, checked by the SABS at the PBS in the reporting financial year for the year preceding the reporting financial year (Ai)	thousand rubles
The volume of the regional budget funds checked by the SABS with the PBS in the reporting financial year for the reporting financial year (Aj)	thousand rubles
Total funds disbursed by PBS in the year prior to the fiscal year (Bi)	thousand rubles
Total amount of funds allocated by PBS in the reporting financial year (Bj)	thousand rubles
The amount of violations revealed as a result of departmental financial control in the reporting financial year when using the funds of the regional budget (A3)	thousand rubles
Total audited funds in the reporting financial year (B3 = Ai + Aj)	thousand rubles
The amount of funds restored to the regional budget, prevented losses and eliminated violations in the reporting financial year within the framework of departmental financial control (A4)	thousand rubles
Number of planned control measures within the framework of departmental financial control for the reporting financial year (A5)
Number of control measures carried out within the framework of departmental financial control for the reporting financial year (B5)
The number of materials of PBS inspections containing information on identified violations in the field of budgetary legal relations to be sent to the authorized bodies (B6)
Number of PBS inspection materials sent to the authorized bodies (Ministry of Finance of the Omsk Region, Main Department of Financial Control of the Omsk Region, prosecution authorities) to take measures to eliminate violations in the field of budgetary legal relations in accordance with the law (A6)
Availability of legal acts (regulations) developed and approved by the SABS on the issues of internal financial control and internal financial audit (A10)
Availability of approved lists (list) of processes (operations) of internal budgetary procedures (B10)
Availability of approved cards (cards) of internal financial control for the reporting financial year (C10)
Availability of developed and completed registers (journals) of internal financial control for the reporting financial year (D10)
Number of control measures carried out as part of the internal financial audit (B7)
Number of formalized control measures in the framework of the internal financial audit (A7)
Number of control actions carried out for the implementation of internal budgetary procedures (B8)
The number of identified shortcomings (violations) in the course of control actions for the execution of internal budgetary procedures (A8)
Number of eliminated violations revealed during internal financial control in the course of execution of internal budgetary procedures (A9)

________________

<*> .

Annex N 2. METHODOLOGY for calculating and evaluating indicators characterizing the quality of internal financial control and internal financial audit<*>

Appendix No. 2
to the Analysis Procedure
internal
financial control and
internal financial audit


Name of indicator	Calculation of the indicator (Pj)	Indicator score (E(Pj))

The share of managers and recipients of budget funds subordinated to the main managers (managers) of budget funds, chief administrators (administrators) of regional budget revenues, chief administrators (administrators) of sources of financing the regional budget deficit (hereinafter referred to as GABS) managers and recipients of budget funds, administrators of budget revenues subordinate to them and administrators of funding sources budget deficit (hereinafter referred to as BBS), in which the SABS carried out control measures (P1)<**>	P1 = A1 / B1 x 100%, where: A1 - the number of PBS, checked by the SABS for the reporting financial year, units; B1 - total number of PBS, units If the number of PBS exceeds 10 units, then for every 10 checked PBS, 5 percent is added to the value of P1	E(P1) = 1 if: P1 = 100, at B<= 10 для 1 группы ГАБС; P1 >= 50, at 10< В <= 50 для 2 группы ГАБС; P1 >= 30, with B > 50 for group 3 GABS. E(P1) = P1 / 100, for GABS group 1; E(P1) = P1 / 50, for GABS group 2; E(P1) = P1 / 30, for group 3 GABS
The share of the total volume of verified funds of the regional budget held by the PBS in the total amount of funds allocated by the PBS for the corresponding year (P2)<**>	Р2 = (Ai / Bi + Aj / Bj) x 100%, where: Ai - the amount of funds of the regional budget, checked by the SABS at the PBS in the reporting financial year for the year preceding the reporting financial year, thousand rubles; Bi - the total amount of funds allocated by the PBS in the year preceding the reporting financial year, thousand rubles; Aj - the amount of funds of the regional budget, checked by the SABS at the PBS in the reporting financial year for the reporting financial year, thousand rubles; Bj is the total amount of funds allocated by PBS in the reporting financial year, thousand rubles	E(P2) = 1 if: Р2 >= 100 for GABS group 1; P2 >= 50 for GABS group 2; P2 >= 30 for group 3 GABS
		E(P2) = P2 / 100 for group 1 GABS; E(P2) = P2 / 50 for group 2 GABS; E(P2) = P2 / 30 for group 3 GABS
The share of the amount of detected violations in the total volume of funds checked (Р3)<**>	P3 = A3 / B3 x 100%, where: A3 - the amount of violations detected in the reporting financial year within the framework of departmental financial control when using the funds of the regional budget, thousand rubles; B3 - the total amount of funds checked in the reporting financial year, where В3 = Ai + Aj, thousand rubles	E(P3)=1 if P3>=2%; 0 if P3< 2%
The share of funds restored to the regional budget, prevented losses and eliminated violations in the total volume of detected violations (Р4)<**>	P4 = A4 / A3 x 100%, where: A4 - the amount of funds restored to the regional budget, prevented losses and eliminated violations in the reporting financial year within the framework of departmental financial control, thousand rubles; A3 - the amount of violations detected in the reporting financial year within the framework of departmental financial control when using the funds of the regional budget, thousand rubles	0 if P4< 10% E(P4) = 1 if 10%< Р4 <= 25% 1.5 if P4 > 25%
Coefficient of implementation of GABS control measures for departmental financial control (P5)<**>	P5 = A5 / B5, where: A5 - the number of planned control measures within the framework of departmental financial control, units; B5 - the number of control measures carried out within the framework of departmental financial control, units	0.5 if Р5< 1 E(P5) = 1 if P5 = 1 2 if P5 > 1
Coefficient of implementation of the results of inspections (Р6)<**>	P6 = A6 / B6 x 100%, where: A6 - the number of materials sent to the authorized bodies (Ministry of Finance of the Omsk Region, the Main Directorate for Financial Control of the Omsk Region, prosecutor's offices) to take measures to eliminate violations in the field of budgetary legal relations in accordance with the law, units; B6 - the number of inspection materials containing information on identified violations in the field of budgetary legal relations to be sent to the authorized bodies, units	1 if P6 = 100%; E(P6) = 0 if P6< 100%
Share of formalized control measures for internal financial audit (Р7)	P7 = A7 / B7 x 100%, where: A7 - the number of formalized control measures in the framework of the internal financial audit, units; B7 - the number of control measures carried out as part of the internal financial audit, units	1 if P7 = 100%; E(P7) = 0 if P7< 100%
Share of violations revealed during internal financial control in the course of execution of internal budgetary procedures (P8)	P8 = A8 / B8 x 100%, where: A8 - the number of identified shortcomings (violations) in the course of control actions for the execution of internal budgetary procedures, units; B8 - the number of control actions carried out for the execution of internal budgetary procedures, units	1 if P8<= 10%; E(P8) = 0 if P8 > 10%
Share of eliminated violations identified during internal financial control in the course of execution of internal budgetary procedures (Р9)	P9 = A9 / A8 x 100%, where: A9 - the number of eliminated violations identified during internal financial control in the execution of internal budgetary procedures, units; A8 - the number of identified shortcomings (violations) in the course of control actions for the execution of internal budgetary procedures, units	1 if P9 >= 90%; E(P9) = 0 if P9< 90%
Availability of legal acts and documents developed and approved by the SABS on the implementation of internal financial control and internal financial audit (Р10)	P10 = A10 + B10 + C10 + D10, where: A10 - availability of legal acts (regulations) developed and approved by the SABS on the implementation of internal financial control and internal financial audit, units; B10 - availability of approved lists (list) of processes (operations) of internal budgetary procedures, units; C10 - availability of approved cards (cards) of internal financial control for the reporting financial year, units; D10 - availability of developed and completed registers (journals) of internal financial control for the reporting financial year, units. At the same time, if there are approved legal acts and documents, the indicator has a value of 1, in the absence of developed (approved) legal acts and documents, the indicator has a value of 0.	1 if P10 = 4; E(P10) = 0 if P10< 4

________________

<*>with the exception of control measures taken in relation to the procurement of goods, works and services in accordance with the Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs";

<**>these indicators do not apply to the fourth group of GABS and to the execution of internal budgetary procedures.

On the results of the analysis of the implementation of internal financial control and audit
In accordance with the provisions of Art. 160.2-1 of the RF BC, the chief administrators (administrators) of budgetary funds, chief administrators (administrators) of budget revenues, chief administrators (administrators) of sources of financing the budget deficit (their authorized officials) are required to exercise internal financial control and internal financial audit.

Rules for the implementation by the named bodies (persons) of internal financial control and internal financial audit Decree of the Government of the Russian Federation of March 17, 2014 No. 93 “On approval of the Rules for the implementation of the main managers (managers) of funds federal budget, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of sources of financing the federal budget deficit of internal financial control and internal financial audit, and on amending paragraph 1 of the Rules for the implementation of departmental control in the field of procurement to meet federal needs, approved by the Decree of the Government of the Russian Federation Federation dated February 10, 2014 No. 9” (hereinafter referred to as Rules No. 93). In addition, one should be guided by the Guidelines for the implementation of internal financial control, approved by the Order of the Ministry of Finance of the Russian Federation of September 7, 2016 No. 56, and the Guidelines for the implementation of internal financial audit, approved by the Order of the Ministry of Finance of the Russian Federation of December 30, 2016 No. 22.

Recall that, by virtue of the provisions of the Budget Code, internal financial control must be exercised by:

main managers (managers) of budgetary funds;

chief administrators (administrators) of budget revenues;

chief administrators (administrators) of sources of financing the budget deficit.

Thus, if a public authority is not the main manager (manager) of budget funds, the main administrator (administrator) of budget revenues or the main administrator (administrator) of budget deficit financing sources, it should not exercise internal financial control. In turn, if a public authority belongs to one of these categories, it is obliged to exercise internal financial control in relation to itself and in relation to managers, administrators and recipients of budgetary funds subordinate to it.

The subject of internal financial audit is the subdivision of the main manager (manager) of budgetary funds, the chief administrator (administrator) of budget revenues, sources of financing the budget deficit (both separate and as part of another structural unit) authorized to carry it out. An official of the subject of internal financial audit cannot study the operations carried out by him (actions on the formation of documents necessary for the implementation of internal budgetary procedures).

The subject of internal financial audit reports directly and exclusively to the chief manager (manager) of budgetary funds, chief administrator (administrator) of budget revenues, sources of financing the federal budget deficit.

Thus, internal financial audit should be carried out by structural subdivisions and (or) authorized officials of the chief manager (manager) of budget funds, the chief administrator (administrator) of budget revenues, sources of financing the federal budget deficit, empowered to carry out internal financial audit.

In accordance with Part 4 of Art. 157 of the RF BC, the Federal Treasury analyzes the implementation by the chief administrators of budget funds that are not the bodies specified in paragraph 2 of Art. 265 of the RF BC, internal financial control and internal financial audit. The procedure for carrying out such an analysis is established by the Order Federal Treasury dated June 23, 2017 No. 6n “On approval of the Procedure for conducting an analysis of the implementation by the chief administrators of the federal budget funds of internal financial control and internal financial audit”.

The purpose of this analysis is to form and send recommendations to the chief administrators of federal budget funds on the organization and implementation of internal financial control and internal financial audit. Analysis tasks:

assessment of the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit;

identification of deficiencies in the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit.

Next, we will consider the violations and shortcomings identified in the course of the analysis carried out by the Federal Treasury. Note that the analysis was carried out in relation to 95 chief administrators, including the Federal Treasury.

Shortcomings in the implementation of internal financial control.

The first thing that the Report draws attention to is that there are still subjects of internal financial control that do not have approved legal acts regulating the procedure for exercising internal financial control. Recall that in order to organize internal financial control, the procedure for internal financial control should be developed and approved, providing for provisions governing:

formation, approval and updating of internal financial control cards (clause 15 of Rules No. 93);

maintenance, accounting and storage of registers (journals) of internal financial control (clause 23 of Regulation No. 93). A list of officials (positions) for maintaining registers (journals) of internal financial control should be established;

drawing up and on the results of internal financial control.

Job regulations often lack provisions defining the powers to exercise internal financial control. Recall that the officials of the divisions of the chief administrator (administrator) of the federal budget funds exercise internal financial control in accordance with their official regulations regarding internal budgetary procedures specified in paragraph 4 of Regulation No. 93.

Disadvantages in the implementation of internal financial audit.

As in the case of internal financial control, when auditing the Federal Treasury, attention is drawn to the absence of departmental legal acts regulating the procedure for conducting internal financial audit. Recall that, according to clause 28 of Rules No. 93, an internal financial audit should be carried out by structural divisions and (or) authorized officials, employees of the chief administrator (administrator) of federal budget funds, empowered to carry out such an audit, on the basis of functional independence.

Internal financial audit is carried out through scheduled and unscheduled audits. Scheduled inspections are carried out in accordance with annual plan internal financial audit, approved by the head of the chief administrator of budgetary funds, the administrator of budgetary funds. The audit plan must be drawn up and approved before the start of the next financial year.

Responsibility for the organization of internal financial audit lies with the head of the chief administrator of budgetary funds, the administrator of budgetary funds.

Recall that in order to organize an internal financial audit, the heads of the main administrators (administrators) of budgetary funds ensure the following actions:

adjustment of its organizational structure in order to form the subject of internal financial audit;

fixing the distribution of powers and responsibilities for the organization and implementation of internal financial audit by a legal act of the chief administrator (administrator) of budgetary funds, development and approval of job regulations and instructions for employees performing internal financial audit;

inclusion in job regulations of qualification requirements for professional knowledge and skills necessary for performance official duties employees who organize and carry out internal financial audit.

Note that in order to ensure the principle of independence, audits should be organized and carried out by officials who (Letter of the Ministry of Finance of the Russian Federation dated February 10, 2016 No. 2-11-07 / 6892):

do not take part in the organization and implementation of audited internal budgetary procedures of the audited object in the current period;

did not take part in the organization and implementation of the audited internal budgetary procedures of the audited object during the audited period and the year preceding the audited period;

do not have kinship or property with the head and other officials of the chief administrator of budgetary funds, the administrator of budgetary funds, who organize and carry out audited internal budgetary procedures;

do not have any other conflict of interest that jeopardizes the ability to impartially and objectively perform duties in the course of conducting audit.

The Federal Treasury notes that some of the chief administrators mistakenly believe that their subject of internal financial audit is functionally independent, despite non-compliance with the condition of functional independence - disobedience to officials organizing and implementing internal budget procedures.

The main administrator must have approved regulations setting:

deadlines for conducting audits, grounds for their suspension, as well as their extension (clause 50 of Rules No. 93);

formation, direction and terms of consideration of the audit report (clause 52 of Rules No. 93);

the procedure for compiling and submitting a report on the results of an audit and annual reporting on the results of the internal financial audit (clause 57 of Regulation No. 93).

The main violations and shortcomings identified during the analysis of the implementation of internal financial audit by the chief administrators include the following:

budgetary powers to carry out internal financial audit are not being exercised;

the legal act establishing the procedure for drawing up, maintaining and approving the annual internal financial audit plan has not been approved (clause 31 of Rules No. 93);

there is no approved internal financial audit plan (clause 31 of Rules No. 93), and the approved plan does not contain information regarding each audit (the topic of the audit, data on the audit objects, the deadline for the audit by responsible executors). Note that the annual internal financial audit plan must be approved before the start of the next financial year;

the functional independence of the subject of internal financial audit is not ensured;

the non-participation of the subject of internal financial audit in the organization and implementation of audited internal budgetary procedures is not ensured;

internal financial audit is not carried out in relation to structural divisions the chief administrator of funds responsible for the implementation of internal budgetary procedures, as well as in relation to subordinate administrators of budgetary funds (clause 30 of Regulation No. 93);

the subject of internal financial audit does not comply with the procedure for compiling and submitting reports on the results of the implementation of internal financial audit, established by the chief administrator of funds (clauses 55 - 57 of Rules No. 93). This reporting should contain information confirming the conclusions about the reliability (efficiency) of internal financial control, as well as the reliability of the consolidated budget reporting, the chief administrator of budget funds.

In conclusion, we note once again that the full version of the Report of the Federal Treasury can be found on its official website on the Internet.

officials audit SRO auditor

Mistakes made in the implementation of internal financial control and audit

Mistakes made in the organization of internal financial control.

This group includes the following violations and shortcomings:

1. No authority to exercise internal financial control. By virtue of the provisions of the Budget Code, internal financial control is required to exercise:

main managers (managers) of budgetary funds;

chief administrators (administrators) of budget revenues;

chief administrators (administrators) of sources of financing the budget deficit.

Thus, if a public authority is not the main manager (manager) of budget funds, the main administrator (administrator) of budget revenues or the main administrator (administrator) of budget deficit financing sources, it should not exercise internal financial control. In turn, if a public authority belongs to one of these categories, it is obliged to exercise internal financial control in relation to itself and in relation to managers, administrators and recipients of budgetary funds subordinate to it.

Rules for the exercise by the named bodies (persons) of internal financial control Decree of the Government of the Russian Federation of March 17, 2014 No. 193 “On approval of the Rules for the implementation by the chief administrators (managers) of federal budget funds, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of deficit financing sources of the federal budget for internal financial control and internal financial audit and on amending paragraph 1 of the Rules for the implementation of departmental control in order to meet federal needs, approved by Decree of the Government of the Russian Federation dated February 10, 2014 No. 89 "(hereinafter - Rules No. 193). In addition, one should be guided by the Guidelines for the implementation of internal financial control, approved by the Order of the Ministry of Finance of the Russian Federation dated 07.09.2016 No. 356.

Responsibility for organizing internal financial control rests either with the deputy head of the chief administrator (administrator) of federal budget funds, who oversees the structural subdivisions of the chief administrator (administrator) of federal budget funds, in accordance with the distribution of duties (clause 16 of Regulation No. 193). The inspectors will definitely require the document by which the specified one is installed.

2. Order not developed internal control. In order to organize internal financial control, an internal financial control procedure should be developed and approved, providing for provisions governing:

formation, approval and updating of internal financial control cards (clause 15 of Rules No. 193);

maintenance, accounting and storage of registers (journals) of internal financial control (clause 23 of Regulation No. 193). We also note that a list of officials (positions) responsible for maintaining registers (logs) of internal financial control should be established;

drawing up and on the results of internal financial control.

3. There are no provisions in the official regulations that define the powers to exercise internal financial control. Recall that the officials of the divisions of the chief administrator (administrator) of the federal budget funds exercise internal financial control in accordance with their official regulations in relation to internal budgetary procedures specified in clause 4 of Regulation No. 193.

4. The frequency of submission to the head of the chief administrator of funds (or his deputy) of information on the results of internal financial control has not been established and, in fact, its transfer is not carried out (clause 24 of Rules No. 193).

5. There is no legal act establishing the procedure for compiling reports on the results of internal financial control (clause 27 of Rules No. 193).

6. A specialized application is not used to automate internal financial control (clauses 7, 23 of Rules No. 193).

Mistakes in preparation for internal financial control.

This group includes the following disadvantages:

1. Internal financial control is not carried out in all structural units of the chief administrator of funds responsible for the implementation of internal budgetary procedures (clause 3 of Regulation No. 193). In practice, it is not uncommon for the chief administrators to appoint one official to exercise internal financial control.

2. Carrying out internal financial control in relation to budgetary and autonomous institutions. Based on the provisions of the Budget Code and Rules No. 193, internal financial control by the chief manager (manager) of budget funds, chief administrator (administrator) of budget revenues, chief administrator (administrator) of sources of financing the budget deficit is carried out in relation to themselves and subordinate managers, administrators and recipients budget funds.

Based on the provisions of Art. 6 and paragraph 1 of Art. 152 of the RF BC, budgetary and autonomous institutions are not the main administrators of budgetary funds, administrators of budgetary funds, recipients of budgetary funds and do not belong to the participants in the budgetary process. In view of the foregoing, since neither budgetary nor autonomous institutions (with the exception of individual cases) are not participants in the budget process, the provisions of the RF BC on the procedure for maintaining internal financial control do not apply to them, and such checks should not be carried out in relation to them.

3. There are no lists of operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) in the structural subdivisions of the chief administrator of funds responsible for the implementation of internal budget procedures. Recall that the process of forming (updating) an internal financial control card includes the following steps (clause 11 of Rules No. 193):

analysis of the subject of internal financial control in order to determine the methods of control and control actions applied to it (hereinafter referred to as internal financial control procedures);

formation of a list of operations (actions for the formation of documents necessary for the implementation of the internal budgetary procedure) indicating the need or lack of need for control actions in relation to individual operations.

4. No assessment is made of the likelihood of occurrence of events that adversely affect the implementation of internal budgetary procedures (hereinafter referred to as budgetary risks), when making a decision to include transactions from the list of transactions in the internal financial control card (paragraph “b”, paragraph 25 of Regulation No. 193) .

5. There are no approved internal financial control cards. Recall that the internal financial control card is a preparatory document for conducting internal financial control, containing for each subject of internal financial control reflected in it, data on the official responsible for the operation (actions to form the document necessary for the implementation of the internal budget procedure), frequency performance of the operation, officials who carry out control actions in the course of self-control and (or) control by the level of subordination (subordination), as well as the frequency of control actions.

Drawing up an internal financial control map is assigned to the unit responsible for the results of the implementation of internal budgetary procedures.

Shortcomings in internal financial control.

These include the following errors:

1. When exercising internal financial control, the requirements established by control cards are not observed:

to the frequency of control actions;

to control methods;

to the control methods.

2. Requirements are violated when maintaining registers (journals) of internal financial control:

logs are not maintained by all structural units responsible for the implementation of internal budgetary procedures;

the journals do not contain information about the shortcomings and violations identified in the execution of internal budgetary procedures;

logs do not contain information about the causes of the risks of violations, shortcomings;

the logs do not contain information about the proposed measures to eliminate the identified violations, shortcomings;

journals are not accounted for in the manner prescribed by the chief administrator of funds;

the order in which the logs are stored is not respected.

3. The head (deputy head) of the chief administrator of funds does not take measures based on the results of consideration of the results of the internal financial control of the decision, indicating the timing of their implementation (clause 25 of Rules No. 193). In addition, when making decisions based on the results of consideration of the results of internal financial control, information from the following sources is not taken into account:

acts, conclusions, presentations and instructions of state financial control bodies;

internal financial audit reports.

Internal financial audit

When carrying out an internal financial audit, in addition to the Rules No. 193, it is necessary to be guided by the Guidelines for the implementation of an internal financial audit, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 822 (hereinafter referred to as the Guidelines).

In the course of internal financial control carried out by the chief administrators of budgetary funds, the following shortcomings and violations are revealed.

Organization of internal financial audit.

1. Budgetary authority to exercise internal financial control is not exercised. The subject of internal financial audit is the subdivision of the main manager (manager) of budgetary funds, the chief administrator (administrator) of budget revenues, sources of financing the budget deficit (both separate and as part of another structural unit) authorized to carry it out. An official of the subject of internal financial audit cannot study the operations carried out by him (actions on the formation of documents necessary for the implementation of internal budgetary procedures).

The subject of internal financial audit reports directly and exclusively to the head of the chief manager (manager) of budget funds, the chief administrator (administrator) of budget revenues, sources of financing the federal budget deficit.

Thus, internal financial audit should be carried out by structural subdivisions and (or) authorized officials of the chief manager (manager) of budget funds, the chief administrator (administrator) of budget revenues, sources of financing the federal budget deficit, empowered to carry out internal financial audit.

2. The powers of the unit to carry out internal financial audit have not been established. According to clause 28 of Rules No. 193, an internal financial audit must be carried out by structural divisions and (or) authorized officials, employees of the chief administrator (administrator) of federal budget funds, empowered to carry out such an audit, on the basis of functional independence.

Responsibility for the organization of internal financial audit lies with the head of the chief administrator of budgetary funds, the administrator of budgetary funds.

Recall that in order to organize an internal financial audit, the heads of the main administrators (administrators) of budgetary funds ensure the following actions:

adjustment of its organizational structure in order to form the subject of internal financial audit;

inclusion in the job regulations of qualification requirements for professional knowledge and skills necessary for the performance of official duties of employees organizing and carrying out internal financial audit.

Note that in order to ensure the principle of independence, inspections should be organized and carried out by officials who (Letter of the Ministry of Finance of the Russian Federation dated February 10, 2016 No. 02-11-07 / 6892):

do not take part in the organization and implementation of audited internal budgetary procedures of the audited object in the current period;

did not take part in the organization and implementation of the audited internal budgetary procedures of the audited object during the audited period and the year preceding the audited period;

have no other conflict of interest that threatens the ability to impartially and objectively perform duties in the course of the audit.

3. There are no regulations establishing:

deadlines for conducting audits, grounds for their suspension, as well as their extension (clause 50 of Rules No. 193);

formation, direction and terms of consideration of the audit report (clause 52 of Rules No. 193);

the procedure for compiling and submitting a report on the results of an audit and annual reporting on the results of an internal financial audit (clause 57 of Regulation No. 193).

4. An internal financial audit is carried out in relation to budgetary and autonomous institutions. By virtue of clause 30 of Rules No. 193, the objects of this audit are structural subdivisions of the main manager (manager) of budget funds, subordinate managers and recipients of budget funds.

Thus, as in the case of internal financial control, internal financial audit can be carried out in relation to budgetary and autonomous institutions only in situations where they have been delegated the powers of the state (municipal) to conclude and execute on behalf of the relevant public legal entity of state (municipal) contracts in the implementation of budget investments in objects of state (municipal) property.

Quality of internal financial audit planning.

Internal financial audit is carried out through scheduled and unscheduled audits. Scheduled inspections are carried out in accordance with the annual internal financial audit plan approved by the head of the chief administrator of budgetary funds, administrator of budgetary funds. The audit plan must be drawn up and approved before the start of the next financial year. The following errors are found:

1. A legal act establishing in relation to the annual internal financial audit plan has not been approved (clause 31 of Regulation No. 193):

the order of compilation;

approval procedure;

order of conduct.

2. There is no approved internal financial audit plan (clause 31 of Regulation No. 193), and the approved plan does not contain the following information in relation to each audit:

topic of the audit;

objects of audit;

the timing of the audit;

responsible performers.

Note that the annual internal financial audit plan must be approved before the start of the next financial year.

3. When planning audits (drawing up a plan and program for an audit), the following are not taken into account (clause 40 of Regulation No. 193):

the significance of operations (actions for the formation of a document necessary for the implementation of the internal budget procedure), groups of similar operations of audited objects that can have a significant impact on the annual and (or) quarterly budget reporting of the chief administrator of budgetary funds, the administrator of budgetary funds in case of illegal execution of these operations ;

factors influencing the sample size of audited transactions (actions for the formation of a document necessary for the implementation of the internal budget procedure) for testing the effectiveness (reliability) of internal financial control, which include, among other things, the frequency of performing visual control actions, the significance of internal financial control procedures and the level automation of internal financial control procedures;

the presence of significant budgetary risks after the implementation of internal financial control procedures;

the availability of a reserve of time to perform unscheduled audits.

The Ministry of Finance recommends including audit areas and (or) audit objects in the audit plan based on an assessment of the priority value of the audit direction, the audit object. An example of the value of the priority of the direction of the audit, the object of the audit is given in the Appendix to Appendix 1 to the Guidelines. In this case, it is necessary to use the selection criteria specified in clauses 19 and 20 of the Guidelines.

The direction of the audit and (or) the object of the audit should be included in the plan if their priority value is higher threshold value, which is established based on the analysis of the following factors:

the degree of provision of the internal financial audit unit with resources (human, material and financial);

the ability to conduct audits in a timely manner;

the amount of time reserve for performing unscheduled audits.

4. Not carried out preliminary analysis data about audit objects. According to clause 41 of Rules No. 193, before drawing up a plan, it is advisable to conduct a preliminary analysis of data on audit objects, including information about the results:

internal financial control for the period subject to audit;

control measures carried out in the current and (or) reporting financial year by the bodies of state (municipal) financial control in relation to financial and economic activity audit objects.

5. There are deviations from the annual internal financial audit plan.

6. The procedure established by the chief administrator of funds for the preparation, approval and maintenance of the annual plan for internal financial audit (clause 38 of Regulation No. 193) is violated.

Weaknesses in auditing.

This group includes the following disadvantages:

1. Internal financial audit is not carried out in relation to the structural units of the chief administrator of funds responsible for the implementation of internal budgetary procedures, as well as in relation to subordinate administrators of budgetary funds (clause 30 of Regulation No. 193).

2. Audit checks are carried out not only by decision of the head of the chief administrator of funds (clause 43 of Regulation No. 193).

3. Checks are carried out without an approved program. The control activity must be preceded by a period of preparation, during which, in particular, the program of this activity must be drawn up and approved. When compiling it, an audit team must necessarily be formed from the employees conducting the audit, and responsibilities must be distributed between them.

The audit program should contain:

subject of the audit;

names of audit objects. It should be noted that audit objects should be included in the audit program based on the established criteria for selecting audit objects - for example, this program must include an audit object in respect of which departmental financial control measures have been taken that correspond to the topic of the audit;

list of subjects to be studied during the audit;

the timing of it.

The audit program is approved by the head of the subject of internal financial audit.

Officials of the subject of internal financial audit are obliged to:

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

conduct audits in accordance with their program. Cases of deviation from the audit program approved by the head of the subject of internal financial audit are not allowed;

to acquaint the head or authorized official of the audited object with the audit program, as well as with its results (acts and conclusions).

4. There is no proper evidence. According to paragraph 48 of Regulation No. 193, sufficient, appropriate, reliable evidence must be obtained during the audit. Evidence includes factual data and evidence based on working documentation and confirming the presence of identified violations and shortcomings in the implementation of internal budgetary procedures by the audited entities, as well as being the basis for conclusions and proposals based on the results of the audit.

5. Documentation of the audits is not carried out. Control measures are subject to mandatory documentation. The materials of the control measure include the act of the control measure and working documentation.

Working documentation (that is, documents and other materials prepared or received in connection with the audit) contains:

documents reflecting the preparation of the audit, including its program;

information on the nature, timing, scope and results of the audit;

information on the implementation of internal financial control over operations related to the subject of the audit;

list of treaties, agreements, protocols, primary accounting documentation, documents of budget accounting and budget reporting to be studied during the audit;

written statements and explanations received from officials and other employees of the audited objects;

copies of appeals sent to state financial control bodies, experts and (or) third parties during the audit, and information received from them;

copies of financial and economic documents of the audited object, confirming the identified violations;

audit report.

The results of the audit are documented in an audit report, which is signed by the head of the audit team and handed over to the audit object authorized to receive the report. The object of audit has the right to submit written objections to the act.

The form of the audit report, the procedure for sending and the timing of its consideration by the audit object are established by the main manager.

6. Based on the results of the audit, a report on the results of the audit is not drawn up (clause 53 of Regulation No. 193). This report does not include:

information on the shortcomings and violations identified during the audit (in quantitative and monetary terms), on the conditions and causes of such violations, as well as on significant budgetary risks;

information on the presence or absence of objections from the audited objects;

conclusions about the degree of reliability of internal financial control and the reliability of the budget reporting submitted by the audited objects;

conclusions on the compliance of budget accounting with the audit objects with the methodology and budget accounting standards established by the Ministry of Finance;

conclusions, proposals and recommendations to eliminate identified violations and shortcomings, to take measures to minimize budgetary risks, to amend internal financial control charts, as well as proposals to improve the efficiency and effectiveness of the use of budgetary funds.

Note that the report on the results of the audit should be submitted to the head of the chief administrator of funds.

7. The subject of internal financial audit does not comply with the procedure for compiling and submitting reports on the results of the internal financial audit, established by the chief administrator of funds (paragraphs 55 - 57 of Rules No. 193). This reporting should contain information confirming the conclusions:

on the reliability (efficiency) of internal financial control;

on the reliability of the consolidated budget reporting, the chief administrator of budgetary funds.

audit check SRO officials auditor

The facts of economic activity are carried out in the organization constantly and continuously: goods are shipped for sale, finished products are produced, material values to the warehouse, money is received to the current account and to the cash desk of the organization, spent cash to pay sellers for goods (works, services) purchased from them, to pay salaries to employees, etc.

Article 19 federal law dated December 6, 2011 No. 402-FZ (as amended on May 23, 2016) “On Accounting” obliges to keep internal control of committed facts of economic activity. In addition, the company is required to exercise internal control over the maintenance accounting and preparation of accounting (financial) statements, if their statements are subject to mandatory audit(except in cases where the head of the company has taken over the responsibility for accounting). Internal control procedures should be documented.

The main requirements for reporting and the implementation of which are checked by internal controllers:

authenticity- reporting should reflect real business transactions that can be easily verified and documented;
completeness- reporting should contain all the necessary data for interested parties and include relevant comments;
neutrality- reporting should not reflect the interests of any persons;
continuity- the sequence of application of reporting forms and their content from one reporting period to another.

The company itself decides how to organize internal control:

create an internal control department, internal audit, revision department;
enter into an agreement with a third party.

IT IS IMPORTANT

When choosing a control method, one must be guided by the principle of reasonableness: labor costs in the implementation of control functions should be comparable to the result obtained.

SUBJECTS AND OBJECTS OF INTERNAL CONTROL

Subject of internal control- this is the owner, employee of the organization, performing control actions in the performance of the duties assigned to him.

Subjects of internal control it is advisable to distribute as follows:

the first level (the main link) - the participants (owners) of the organization exercising control directly or indirectly (with the help of independent experts, including external auditors);
the second level - performers who directly fulfill the duties assigned to them to exercise control (employees of the internal audit department, members of the audit commission, etc.);
the third level - employees who perform control functions by virtue of their official duties (administrative and managerial personnel, personnel servicing computer systems, employees of the accounting department, marketing service, etc.);
the fourth level - employees exercising control due to production necessity (workers, other technical workers participating in the production process and controlling the operation of equipment).

Object of internal control is the subject to which the control action is directed. The objects of internal control can be:

human, financial, material, information resources of the organization;
systems for the protection and protection of material and information resources;
the results of the functioning of the organization, etc.

The internal control system should be organized in such a way as to provide management, investors, founders, and other interested parties with confidence that:

the information included in the accounting (financial) statements is complete, reliable, correctly classified and evaluated;
accounting (financial) reporting gives a true and objective idea of the activities of the enterprise as a whole;
enterprise funds cannot be misappropriated or inefficiently used;
any information related to the trade secret of the organization is reliably protected;
all significant comments and shortcomings are identified and corrected in time, risks are minimized as far as possible;
internal reporting is promptly transferred to persons authorized to make management decisions.

In this regard, when exercising internal control over the preparation financial reporting pay attention to the following control procedures:

reconciliation of balances reporting date in primary documents (bank statements, cashier's reports, reconciliation acts, material reports, warehouse accounting cards) with balances on accounting accounts;
comparability of balances on accounting accounts reflected in the balance sheet or general ledger at the beginning and end of the reporting period (year), with the data indicated in the balance sheet;
inventory of material assets and obligations;
verification of the compliance of accounting and the financial statements formed on its basis with the requirements of legislation, the provisions of the accounting policy and the working chart of accounts;
verification primary documents on the basis of which accounting entries are made.

DOCUMENTATION OF INTERNAL CONTROLS

Internal control procedures should be described in working and reporting documents. Working papers are compiled during the audit. They briefly describe the control procedure and the procedure for its implementation, fix comments. Based on the working documents, fill out Journal (registers) of financial control, which specifies:

subject of control;
position, initials of the responsible persons of the object being checked (for example, when checking financial statements, the initials of the chief accountant are indicated);
position, initials of the person responsible for conducting the audit (head of the internal audit service, financial director, etc.);
comments and time for their elimination;
Signature of the person carrying out the verification and drawing up the document.

At the end of the audit, a report is prepared and evaluate the work of the audited unit. The report must indicate the object of the check carried out control procedures, identified comments, risks and proposals for their elimination, deadlines for elimination, those responsible for correcting the comments. The scale and evaluation parameters are reflected in the Protocol of internal audit, which is attached to the report.

The internal financial control card serves as a preparatory document for internal control. It contains the name of the audited object, the initials of the head of the audited object, the frequency of control, the initials of officials performing control actions, as well as other necessary data.

When developing the Internal Financial Control Card, the following are taken into account:

relevance of inspections and their frequency;
the degree of provision with resources (labor, technical, material and financial);
uniform load distribution of controllers.

Let's take an example of what forms of internal control can be applied at an enterprise and how they need to be filled out.

EXAMPLE

The construction company-contractor performs construction and installation works at the facilities in accordance with the work contracts concluded with general contractor. Works are carried out at several sites both on their own and with the involvement of subcontractors.

The company has an internal control service that controls:

bookkeeping, preparation and preparation of financial statements;
observance of terms of performance of works according to the schedule coordinated with the customer;
observance by customers of the terms of payment for the work specified in the work contract (at the same time, it reveals overdue debts, the possibilities for its recovery);
accounting for work performed on its own for each construction object and determines the financial result at the end of each quarter for such an object;
usage material resources.

When exercising internal control, it is used Internal Financial Control Card(Planning and preparatory document). An example of such a map for 2015 is presented in Table. one.

Table 1. Map of internal financial control for 2015
Object of internal financial control	Frequency of control	Responsible object being checked	Responsible for conducting control	Control procedures
Financial statements			Kovalev A. I. — Head of Internal Control Service	Verification of primary documents, methods and methods of reflection business transactions for compliance with legislation and internal regulations, comparability of financial statements, accounting accounts and primary documents
Accounting for work performed on its own for each construction facility, determination of profit (loss) at the end of each quarter for this facility, use of material resources		Ivanova V. I. — chief accountant	Klimov M.N. - chief engineer	Reconciliation of indicators of primary documents on accounting of materials with accounting data, verification of the validity and norms of write-off of inventories, participation in the inventory of inventories at the facility
Accounts receivable	Quarterly, until the 15th day of the month following the reporting quarter	Kirienko A. V. — senior manager	Avdeev S. I. — commercial director	Identification of overdue debts of customers for payment, the presence of claims and settlements for payment of penalties

Check object - accounts receivable as of 31.12.2015

Control procedure "Identification of overdue accounts receivable of customers and documents on its demand."

In the course of this procedure, a working document is drawn up - a table of data on overdue receivables at the end of the period under review and the calculation of the penalty (Table 2).

Table 2. Overdue accounts receivable as of December 31, 2015, RUB
Customer	Terms of repayment of debt under the contract	Date of signing the certificate of completion KS-2	Amount of overdue debt	Number of days overdue as of 31.12.2016	The amount of the penalty	The amount of the penalty	Having a claim against a customer
OOO "Monolit"
Domstroy LLC	Payment within 10 working days after signing KS-2				1/300 of the rate of the Central Bank of the Russian Federation of the amount of debt for each calendar day of delay
Total			8 525 000			1 375 416,67

The results of the audit indicated in the working papers are transferred to the Journal of Internal Financial Control. An example of filling out such a Journal for the object "Accounts receivable as of December 31, 2015" is presented in Table. 3.

Table 3 Journal of internal financial control for checking accounts receivable as of December 31, 2015
Check date			Subject of control and control actions	Identified violations
	Senior manager Kirienko A.V.	Commercial director Avdeev S.I.	Identification of overdue receivables from customers	No claim was made to the customers of Monolit LLC and Domstroy LLC about payment that was not received on time, a penalty was not charged	Until 20.01.2016 / senior manager	Controller I. S. Marchenko

The object of verification is the accounting of work performed on its own, and control over the use of material resources in IVsq. 2015

1. Control procedure "Determination of profit (loss) for each construction object for the IV quarter. 2015, the work on which was carried out on our own.

The completed working document for this procedure is presented in Table. four.

Table 4 Determination of profit (loss) on construction objects forIVsq. 2015, rub.
Construction object	Revenue		Material costs	Operation of construction equipment	Salary	Profit
Student hostel
Hospital

Total	12 627 609	1 926 245	5 586 025		2 120 200	2 735 139

2. Control procedure "Comparison of actually written-off materials with the rate determined in the estimates."

An example of filling out a working document according to the specified procedure is presented in Table. 5.

Table 5. Comparison of the norm with the actual consumption of materials at the facility
Construction object	The amount of actually used inventories for December (material report KS-19), rub.	Inventory write-off rates for December (report on the cost of materials KS-29), rub.	Difference, rub.	Savings/Overrun
Student hostel				overspending
Hospital				overspending
				overspending
Total	1 853 040	1 740 710

3. Control procedure "Identification of materials for which there was an overrun, and calculation of the consumption of the most frequently used material according to the norm and fact."

An example of filling out a working document for this procedure is presented in Table. 6.

Table 6 Flow calculation building materials by law and fact
Name of MPZ	unit of measurement	Standard for 100 m 2	Performance	Estimated norm	Posted in fact	Deviation of the norm from the fact in the material report
cement mortar						1000 kg more
Porcelain stoneware						300 m2 more
Glue tile						500 kg more

4. Control procedure "Checking the consumption of fuels and lubricants of construction equipment used at the facility, comparing fuel and lubricants actually used per month according to waybills with the rate of their consumption established by the organization."

The working paper on the specified control procedure is presented in table. 7.

Based on the results of the check, fill in Magazine internal financial control(Table 8).

Table 8 Journal of internal financial control to check the accounting of work performed by one's own forces and the reasonable use of resources in IVsq. 2015
Check date	Head of the object of verification	Person Responsible for the Inspection	Control actions	Identified violations	Date of comment elimination	Signature of the person who carried out the control procedures
			On the basis of KS-2, profit (loss) was calculated for each facility for the 4th quarter. 2015, the work on which was carried out on their own	Not found		Head of the internal control service A. I. Kovalev
	Chief Accountant Ivanova V.I.	Head of the internal control service Kovalev A.I., chief engineer Klimov M.N.	The actual write-off of inventories with the norm	Excessive write-off of MPZ at construction sites has been established. You need to find out the reason for the write-off	Until 25.02.2016 / chief engineer	Controller I. S. Marchenko

Object of verification - financial statements

The final reporting register of accounting is the balance sheet. Based on it, it is formed balance sheet. Turnover balance sheet construction company for 2015 is presented in Table. 9.

Table 9 Turnover balance sheet for 2015, rub.
Check	Balance at the beginning of the period		Turnover for the period		balance at the end of period
Check	Debit	Credit	Debit	Credit	Debit	Credit





































Total	51 549 060,28	51 549 060,28	617 438 516,08	617 438 516,08	26 304 236,48	26 304 236,48

1. Control procedure "Comparison of indicators in reporting registers of accounting and financial reporting".

An example of filling out a working document for this procedure is given in Table. 10 and 11.

Table 10 Comparison of accounting and balance sheet indicators
accounting accounts	Amount, thousand rubles	Balance sheet (rows)	Amount, thousand rubles	Identified deviations
I. Fixed assets
Difference between account balances: Debit of account 01 "Fixed assets" minus Credit of account 02 "Depreciation of fixed assets" \u003d 660,275.03 - 444,103.31 \u003d 216,171.72 rubles, or 216 thousand rubles.		Page 1130 "Fixed assets"
Line 1130 = 216,171.72 rubles, or 216 thousand rubles.		St R. 1100 « Total for Section I»
II. current assets
The balance on the Debit of account 10 "Materials" \u003d 8,151,290.43 rubles. plus the Balance on the Debit of account 41 "Goods" = 273,860.69 rubles. plus the Balance on the Debit of account 97 “Deferred expenses” = 11,942.23 rubles. Result: 8,437,093.35 rubles, or 8437 thousand rubles.		Page 1210 "Stocks"
Debit balance of account 19 "Value added tax on acquired valuables" = 0		Page 1220 "Value Added Tax on Acquired Values"
The balance on the Debit of account 60.2 "Advances issued" = 793,341.48 rubles. plus the Debit Balance of account 62.1 “Settlements with buyers and customers” = 9,557,446.88 rubles. plus the Debit balance of account 71 “Settlements with accountable persons” = 74,650.29 rubles. Result: 10,425,438.65 rubles, or 10,425 thousand rubles.		Page 1230 "Accounts receivable"
The balance on the Debit of account 50 "Cashier" \u003d 17.70 rubles. plus the Balance on the Debit of account 51 "Settlement accounts" = 2,714,979.70 rubles. Result: 2,714,997.40 rubles, or 2,715 thousand rubles.		Page 1250 Cash and cash equivalents
Debit balance of account 58 " Financial investments» = 560,541.61 rubles. plus the Debit balance of account 73 “Settlements with personnel for other operations” = 3,505,890.44 rubles. Total: 4,066,432.05 rubles, or 4,067 thousand rubles.		Page 1240 "Financial investments other than cash equivalents"
Sum of lines: 1210 + 1220 + 1230 + 1240 + 1250 = 8437 + 10 425 + 4067 + 2715 = 25 644 thousand rubles.		Page 1200« Total for Section II»
Asset balance Sum of lines: 1100 + 1200 = 216 + 25,644 = 25,860 thousand rubles.		Page 1600« Balance»
III. Capital and reserves
The balance on the Credit of account 80 "Authorized capital" \u003d 50,000 rubles, or 50 thousand rubles.		Page 1310 "Authorized capital (share capital, authorized fund, contributions of comrades)"
Credit balance of account 84 " Undestributed profits(uncovered loss)" = 3,018,629.41 rubles, or 3,019 thousand rubles.		Page 1370 "Retained earnings (uncovered loss)"
The sum of the lines: 1310 + 1370 = 50,000 + 3,018,629.41 = 3,068,629.41 rubles, or 3,069 thousand rubles.		Page 1300« Total for Section III»
V. Short-term liabilities
The balances on the Credit of accounts are summed up: 60.1 "Settlements with suppliers and contractors" = 20,444,071.64 rubles. plus 62.2 "Advances received" = 1,852,415.01 rubles. plus 68 "Calculations for taxes and fees" = 18,520.94 rubles. plus 69 "Calculations for social insurance and security” (in terms of debt) = 83,316.09 rubles. plus 76 "Settlements with different debtors and creditors" = 393,180.08 rubles. Total: 22,791,503.76 rubles, or 22,791 thousand rubles.		Page 1520 "Accounts payable"
Line 1520 = 22,791 thousand rubles.		Page 1500« Section V total»
Liability balance Sum of lines: 1300 + 1500 = 3069 + 22,791 = 25,860 thousand rubles.		Page 1700« Balance»

Table 11 Comparison of accounting indicators and the report on financial results
accounting accounts	Amount, thousand rubles	Income Statement (lines)	Amount, thousand rubles	Identified deviations
Income and expenses for ordinary species activities
The difference between the credit turnover of account 90.1 “Revenue” and the debit turnover of account 90.3 “Value added tax” = 76,262,128.95 - 11,633,206.09 = 64,628,922.86 rubles, or 64,629 thousand rubles.		Page 2110 "Revenue"
The debit turnover of account 90.2 "Cost of sales" in correspondence with the credit turnover of account 20 "Main production" = 38,732,965.11 rubles. and accounts 41 "Goods for sale" = 17,885,926.60 rubles. Total: 56,618,891.71 rubles, or 56,619 thousand rubles.		Page 2120 "Cost of sales"
Line difference: 2110 - 2120 \u003d 64,629 - 56,619 \u003d 8010 thousand rubles.		Page 2100 "Gross Profit/Loss"
The debit turnover of account 90.2 "Cost of sales" in correspondence with the credit turnover of account 44 "Business expenses"		Page 2210 "Selling expenses"
The debit turnover of account 90.2 "Cost of sales" in correspondence with the credit turnover of account 26 "General expenses" = 7,106,304.89 rubles, or 7,106 thousand rubles.		Page 2220 " Management expenses»
Line difference: 2100 - 2210 - 2220 = 8010 - 7106 = 904 thousand rubles.		Page 2200 "Sales profit/loss"
Other income and expenses
Credit turnover of account 91.1 “Other income” in the accounting analytics “Interest received from equity participation in other organizations"		Page 2310 "Income from participation in other organizations"
Credit turnover of account 91.1 “Other income” in the accounting analytics “Interest received”, including on loans issued = 170,460.30 rubles, or 170 thousand rubles.		Page 2320 "Interest Receivable"
Debit turnover of account 91.2 “Other expenses” in the accounting analytics “Interest paid”, including interest on loans and borrowings received = 0		Page 2330 "Interest payable"
Credit turnover of account 91.1 "Other income", which indicates income from the sale of materials minus the amount of VAT charged = 0		Page 2340 "Other income"
The debit turnover of account 91.2 “Other expenses”, which reflects the cost of materials sold to the side, bank services, accrued penalties for failure to fulfill obligations under contracts = 380,087.38 rubles, or 380 thousand rubles.		Page 2350 "Other expenses"
Accounting profit
Lines 2200 + 2310 + 2320 - 2330 + 2340 - 2350 = 904 + 170 - 380 = 694 thousand rubles.		Page 2300 "Profit (loss) before tax"
This line reflects the amount of income tax calculated in tax accounting and indicated in page 180 of Sheet 02 tax return for profit = 5,500,000 rubles, or 5,500 thousand rubles.		Page 2410 "Current income tax"
Line difference: 2300 - 2410 \u003d 694 - 190 \u003d 504 thousand rubles.		Page 2400 " Net profit(loss) of the reporting period”

2. Control procedure "Comparison of data from primary documents and accounting accounts, verification of primary documents in form and content for compliance with legal requirements."

The level of materiality adopted in the construction company when confirming the reliability of financial statements — 5 % from the balance sheet. Balance currency - 25,860 thousand rubles. Accordingly, the materiality level will be 1293 thousand. rub. Insignificant amounts of financial statement lines are not taken into account.

An example of filling out a working document for the specified control procedure, taking into account the level of materiality, is presented in Table. 12.

Table 12 Comparison of data from primary documents and accounting accounts
Accounting registers	Amount, rub.	Supporting documents submitted for verification	Remarks
Debit account 10 "Materials"		Remains of MPZ as of December 31, 2015 in the material reports of foremen on construction sites for December	There is no material report on the hospital object
Debit account 62.1 "Settlements with buyers and customers"		Acts of reconciliation of settlements with customers	There are no acts of reconciliation with the customer Monostroy LLC (the object is a student hostel) - the debt in the amount of 2,500,000 rubles has not been confirmed.
Debit account 51 "Settlement accounts"		bank statements
Debit account 73 "Settlements with personnel for other operations"		Loan agreement for issuing a loan to an employee of an organization, a statement of interest calculations, expense orders confirming the repayment of a loan by an employee	No significant differences were found
Credit of account 60.1 "Settlements with suppliers and contractors"		Acts of reconciliation of settlements with suppliers and subcontractors	There are no acts of reconciliation with the supplier Saturn LLC - not confirmed accounts payable in the amount of 1,350,000 rubles.
Account credit 62.2 "Advances received"		Acts of reconciliation of settlements with customers who paid an advance	No significant differences were found
Credit turnover of account 90.1 "Revenue" without VAT		Acts of work performed	No significant differences were found
Debit of account 90.2 "Cost of sales" Credit of account 20 "Main production" and account 41 "Goods for sale"		Acts of work performed, reports in the form M-29, waybills
Debit of account 90.2 "Cost of sales" Credit of account 26 "General expenses"		Reports on wages and accrued insurance premiums of AUP	No significant differences were found

Based on the results of the check, Journal of internal financial control(Table 13).

Table 13 Journal of internal financial control for the audit of financial statements for 2015
Check date	Head of the object of verification	Person Responsible for the Inspection	Control actions	Identified violations	Date of correction of the remark/responsible	Signature of the person who carried out the control procedures
	Chief Accountant Ivanova V.I.	Head of the Internal Control Service Kovalev A.I.	Compared data from accounting and financial reporting registers	Not found		Head of the internal control service A. I. Kovalev
	Chief Accountant Ivanova V.I.	Head of the Internal Control Service Kovalev A.I.	The data of primary documents and accounting accounts are compared	Missing some primary accounting documents confirming entries in accounting. Should be claimed Required documents	Until 03/25/2016 / chief accountant	Controller I. S. Marchenko

The assessment of the work of the accounting department for 2015 is given in the Protocol of internal audit.

Minutes No. 1 dated February 29, 2016 “Assessment of the internal control system and preparation of financial statements for 2015.»

Chapter	Section name	Grade	Note
Chapter	Section name		Note
	Documentation Requirements
	Compliance with legal requirements, forms approved in the accounting policy
	Compilation by authorized persons within the time specified in the workflow schedule
	Reflection of business transactions in accordance with the primary documentation
	Management Responsibility
	Achievement of department goals
	Organization of the work of the department
	Responsibility, powers and their relationship
	Resource management
	Provision of material resources
	Security labor resources
	Infrastructure
	Work environment
	Carrying out the process
	Accounting
	Quality of accounting performance
	Data analytical accounting correspond to turnovers and balances on synthetic accounting accounts

	Timeliness, completeness and consistency of accounting transactions
	Rational accounting, based on the conditions of economic activity and the size of the organization
	Measurement, analysis
	Arithmetic Methods
	Monitoring and measurements
	Data analysis
Total points for columns
Number of points rated 3
Number of points rated 2
Number of points rated 1
Number of points rated 0
Total Points
Max Points
Final grade in points

Protocol note:

3 points - the procedure meets the requirements of the process and its quality, is fully implemented;

2 points - the procedure meets the requirements of the process and its quality, but is not fully performed;

1 point - does not fully meet the requirements of the process and its quality, is not performed;

0 points - does not meet the requirements of the process.

Kovalev A. I. Kovalev

Chief Accountant Ivanova V. I. Ivanova

Controller Marchenko I. S. Marchenko

Based on the results of checking the reliability of financial statements, on the basis of working documents and the Journal of Internal Financial Control, a report on the audit is drawn up.

Report on the results of internal financial control

for the preparation of financial statements for 2015

Purpose: to control the preparation and preparation of financial statements for 2015.

Check start date: 02/25/2016.

Check end date: 02/29/2016.

Group members:

head of the internal control service - A. I. Kovalev;
internal controller — Marchenko I. S.

List of documents submitted for verification:

balance sheet for 2015;
balance sheet for 2015;
report on financial results for 2015;
accounting policy;
contracts, supply contracts, estimate documentation, primary documents(waybills, invoices, certificates of work performed, material reports of foremen, reports on the consumption of materials at facilities, cash documents, payment orders, etc.).

Materiality level — 1293 thousand rubles.

Summary of key comments and recommendations

Identified remarks	Effects		Responsible	Deadlines
	Material reserves at storage places are not confirmed, control over the safety of material resources is reduced	The foreman must submit a material report on the hospital facility. The report must be confirmed by the chief engineer	Chief engineer Klimov M.N.
M-29 report on the consumption of materials for November and December for the hospital object was not submitted	The cost of the hospital facility has not been confirmed, control over the use of material resources has been reduced	The foreman must submit an M-29 report on the hospital facility. The report must be confirmed by the chief engineer	Chief engineer Klimov M.N.
There are no acts of reconciliation with the supplier Saturn LLC	Accounts payable under line 1520 in the amount of 1,350,000 rubles have not been confirmed.	Senior manager Kiriyenko A. V. to request from Saturn LLC an act of reconciliation of settlements as of 12/31/2015 and submit it to the accounting department
There are no acts of reconciliation with the customer Monostroy LLC (the object is a student hostel)	Accounts receivable under line 1230 in the amount of 2,500,000 rubles were not confirmed.	Senior manager Kiriyenko A.V. to request from Monostroy LLC an act of reconciliation of settlements as of 12/31/2015 and submit it to the accounting department	CFO Avdeev S.I.

Conclusion: taking into account the materials of the working papers and the data of the Journal of Internal Financial Control, financial statements for 2015 can be called reliable in all material respects.

Appendices to this Report:

1. Minutes of internal audit No. 1 dated February 29, 2016.

2. Journal of internal financial control No. 3 dated February 28, 2016.

Control group leader Kovalev A. I. Kovalev

Agreed:

Chief Accountant Ivanova V. I. Ivanova

ACT

carrying out internal financial control in

Administration of the Krupetsky Village Council of the Rylsky District

Rylsky district,

Based on the internal control plan for 2015, approved by the Resolution of the Administration of the Krupetsky Village Council of the Rylsky District No. “On Approval of the Internal Control Plan”. Indykova A.N. carried out internal financial control for the period from 01.01.2016. to 30.09.2016 in MKUK "Krupetsk rural House of Culture".

Place and date of drawing up the certificate: Administration of the Krupetsk Village Council of the Rylsky District September 29, 2016.

The basis for the audit: the schedule for conducting internal control for 2016, approved by the order of the Administration of the Krupetsk Village Council of the Rylsky District No. 46 on 12/14/2015. "On approval of the internal control plan".

The name of the position, surname and initials of the person responsible for carrying out the inspection on the relevant issue is the Deputy Head of the Administration of the Krupetsky Village Council of the Rylsky District.

The name of the object of verification is the Municipal State Institution of Culture Krupetsky Rural House of Culture.

Checked period of activity of the object - check: from 01/01/2016 to 09/30/2016

Checking time: One day.

The purpose of the audit: to identify the main violations and related risks based on the results of the audit of the internal control system.

The subject of the inspection on the relevant issue of the inspection schedule:,

Checking the compliance of cash balances on personal accounts in the UFK with the balances allocated in accounting registers, checking cash on hand.

Subjects of internal control:

Consolidated report on the state of the personal account provided by the Federal Financial Markets Service for the Kursk region through the URM system, journals - operations with non-cash funds, monetary documents.

The verification method is continuous.

Brief information about the object of verification: MKUK "Krupetsky SDC" interacts with the Federal Treasury Department on the transfer of funds to the accounts of counterparties by bank transfer.

The institution has the following personal accounts in the UFK:

The financial control of transactions on personal accounts was checked by a continuous method.

Account transactions are recorded in the Operations Journal No. 2 with non-cash funds.

Cash balances at the beginning and at the end of the day on personal accounts according to statements correspond to accounting data.

The movement of funds on personal accounts is confirmed by extracts from the UFK for the Kursk region and applications for cash expenses attached to them.

Cash is not withdrawn:

The Institution does not have a metal fireproof safe in which money documents, keys with electronic signatures(flash drives) are stored in the safe of the administration of the village council.

Control of the provided timesheets, reconciliation with orders for personnel, according to the provided sick leave. Control over compliance with the Decrees of the Administration of the Krupetsky Village Council of the Rylsky District, regulating the remuneration of employees of state institutions.

The verification method is selective.

The remuneration of employees of the institution was carried out in accordance with the Decree of the administration of the Krupetsk village council of the Rylsky district of the Kursk region

regulation on the procedure for bonuses and lump-sum payments to municipal employees dated March 27, 2014. No. 60,

Payroll costs are accounted for in accordance with KOSGU 211 “Salary”.

Analytical accounting of payroll calculations is kept in the journal of transactions No. 6 of payroll settlements (f0301010). It reflects operations on account 1 302 11 000 “Payroll”.

Salary includes:

Official salaries for the position held;

Monthly and other additional payments.

to monthly and additional payments relate;

Monthly bonus to official salary for length of service;

Monthly bonus to the official salary - increasing coefficient;

A one-time payment in the provision of annual paid leave and material assistance paid out of the wage fund of municipal institutions.

The salary of employees of the institution was accrued on the basis of time sheets and staffing.

In the period under review, payment wages carried out twice a month, which does not violate the current legislation.

During a random audit of the accrual and payment of wages, no violations were found.

3. Control over the compliance of concluded contracts with the volume of appropriations and limits of budgetary obligations. Control over compliance with Federal Law No. 44-FZ dated 05.04.2013 “On placing orders for the supply of goods, works, and services for state and municipal needs”. Control over the keeping of records of the allocated limits of budgetary obligations, the procedure for accepted monetary obligations and the expenditure of budgetary funds.

The institution assumes budgetary obligations by concluding government contracts and other agreements with legal entities, individual entrepreneurs, in accordance with the law, other legal acts, agreements.

Contracts for the supply of goods, works, services are concluded by the institution in accordance with the norms of the Civil Code of the Russian Federation.

During the audited period, purchases from a single supplier (contractor, performer) were carried out by the institution on the basis of clause 4 and clause sch1 of Federal Law No. 44-FZ.

In accordance with Part 1 of Clause 4 of Article 93 of the Law on the Contract System, contracts were concluded with a single supplier.

During the audited period, the following contracts were randomly audited:

Contract No. D-27-4-4547/16 dated December 30, 2014. with LLC Gazprom Mezhregiongaz Kursk for the supply of gas 67,866.75 rubles;

Agreement No. 769 276613 dated 03/21/2016 - Tenzor Company LLC for non-exclusive rights of SBS - 3700.00 rubles;

contract No. 46360429 dated 01/11/2016 with SE "KurskAtomEnergoSbyt" for the amount of 28367 rubles. 84 kopecks; supply of electricity.

Agreement No. 12/01 dated 12.01.2016 IP Kuchina M.P. in the amount of 76072.50 for fuel and lubricants

Agreement No. 51 dated 01.03.2016 The editorial office of the newspaper "District weekdays". in the amount of 432 rubles.

Agreement No. 27105 dated September 21, 2016 FBU Kursk CSM. in the amount of 3359 rub. 46 kopecks.

Agreement no. dated 03.06.2016 IP Eremetova S.N. in the amount of 1820 rub. 00 kopecks

As a result of the review of the contracts, the following was found:

The contracts contain all essential conditions: subject of the contract, price and settlement procedure, obligations of the seller, obligations of the buyer, responsibility of the parties, term of the contract, details of the parties to the contract.

The execution of the cost estimate through the personal accounts of the institution for the period under review amounted to 940,238.93 rubles. The analysis of the execution of the cost estimate by codes economic classification the excess of cash expenditures over the limits of budgetary obligations was not established.

4. Control over the execution of primary accounting documents in accordance with the instruction dated December 15, 2010 No. 173 “On approval of the forms of primary documents and accounting registers used by public authorities, ( government bodies), local governments, governments off-budget funds, state academies sciences, state (municipal) institutions guidelines for their application." Control over the legality of financial and economic transactions.

Accounting is carried out in the program 1C-accounting.

Selectively checked for September 2016 registration of primary accounting documents

The accountant keeps records of settlements with counterparties, controls the exposed primary documents, forms accounting registers for the accounting accounts “Settlements with suppliers and contractors”.

No violations were found during the period under review.

5. Checking the correctness of the costs for the purchase of inventory, fixed assets.

For the period under review, the institution did not make any expenses for KOSGU 310.

Inventory purchased in the amount of 77892.50 rubles.

All material assets are capitalized and reflected in the accounting in a timely manner.

No violations found.

Deputy Head

Krupetsky Village Council Indykova A.N.

The act is drawn up in 2 copies.

I got acquainted with the act, received a copy of the act on 4 sheets

Chief Accountant Privalova N.A.

Analysis of the execution of internal financial control. On approval of the procedure for conducting an analysis of the implementation of internal financial control and internal financial audit by the chief administrators of the budgetary funds of the Korotsky rural settlement. Confirm

Application. PROCEDURE for analyzing the implementation of internal financial control and internal financial audit

Appendix N 1. INFORMATION for assessing indicators characterizing the quality of internal financial control and internal financial audit carried out by the chief administrator of budgetary funds<*>for ___________

Annex N 2. METHODOLOGY for calculating and evaluating indicators characterizing the quality of internal financial control and internal financial audit<*>

Shortcomings in the implementation of internal financial control.

Disadvantages in the implementation of internal financial audit.

Mistakes made in the implementation of internal financial control and audit

Mistakes made in the organization of internal financial control.

Mistakes in preparation for internal financial control.

Shortcomings in internal financial control.

Internal financial audit

Organization of internal financial audit.

Quality of internal financial audit planning.

Weaknesses in auditing.

SUBJECTS AND OBJECTS OF INTERNAL CONTROL

DOCUMENTATION OF INTERNAL CONTROLS

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