To ensure a uniform approach to implementation by the main stewards (stewards) budget funds, chief administrators (administrators) of budget revenues, chief administrators (administrators) of sources of financing the budget deficit of the internal financial control I order:
| Level according to the criterion "Probability" | Level according to the criterion "Consequences" | |||
|---|---|---|---|---|
| Short | Moderate | High | Very tall | |
| from 0 to 20% | Short | Short | Short | Average |
| from 20 to 40% | Short | Short | Average | High |
| from 40 to 60% | Average | Average | High | Very tall |
| from 60 to 80% | Average | High | Very tall | Very tall |
| from 80 to 100% | High | High | Very tall | Very tall |
Operations with a risk level of "medium", "high", "very high" are included in the internal financial control card.
33. The form of the internal financial control card and recommendations for filling it out are given in these Guidelines.
34. The subdivision (official) responsible for the results of the implementation of internal budgetary procedures shall provide the subdivision (official) that analyzes the internal financial control of the chief administrator (administrator) of budgetary funds with information on the assessment of budgetary risks.
35. In the course of monitoring, the collection (request), analysis and evaluation of information necessary for the calculation of indicators characterizing the results of the implementation of internal budgetary procedures by the monitored objects (hereinafter referred to as monitoring indicators) is carried out. The objects of monitoring include administrators and recipients of budgetary funds subordinate to the chief administrator (administrator) of budgetary funds.
36. Monitoring is carried out quarterly (monthly).
37. To the indicators of monitoring as of reporting date relate:
the volume of changes in the budget list, budget estimates in quantitative and sum terms;
indicators reflecting the timeliness of the submission by the objects of monitoring of the documents necessary for the preparation of the budget for expenditures by the main manager of budgetary funds, as well as the completeness and validity of these documents;
indicators reflecting the uniformity of cash expenditures, taking into account the requirements of budget legislation;
indicators reflecting the dynamics of the adoption of budgetary obligations (broken down by type of expenditure);
indicators reflecting the timeliness of submission by the objects of monitoring of the documents necessary for the preparation by the chief administrator (administrator) of budget funds of cash forecasts (plans), forecasts of budget receipts, amendments to the consolidated budget list, as well as the accuracy and (or) validity of these documents;
the volume (dynamics) of receivables (accounts payable) for settlements with suppliers and contractors, including overdue and unrealistic debts to be collected (executed);
volume (dynamics) accounts payable on wages and accruals on wage payments;
volume accounts receivable according to budget revenues;
the presence (share) of violations and shortcomings recorded by the Federal Treasury (the financial authority of the subject Russian Federation, financial authority municipality) in the course of their exercise of budgetary powers provided for in Article 269.1 of the Budget Code of the Russian Federation;
the presence (percentage) of violations and shortcomings identified by the state (municipal) financial control bodies, as well as the results (completeness) of the implementation of the relevant submissions and instructions;
indicators reflecting the level of development of the internal financial control of the monitored object;
indicators reflecting the timeliness and volume of execution of judicial acts;
indicators reflecting the rate of growth (decrease) in the volume of inventories;
indicators reflecting the personnel potential of monitored objects;
other indicators necessary to assess the quality financial management.
38. The form and terms for submitting the information necessary for calculating the financial management quality indicators, as well as the formulas (criteria) for their calculation, are established by the regulations.
39. Based on the results of the monitoring, a report is drawn up containing an analysis of the causes of deviations of the calculated indicators of the quality of financial management from the target values of these indicators.
40. Maintenance, accounting and storage of the register (journal) of internal financial control is carried out by the unit responsible for the implementation of internal budgetary procedures.
41. Maintaining the register (journal) of internal financial control is carried out by authorized persons by making entries in the register (journal) of internal financial control based on information from officials performing control actions. The register (journal) of internal financial control is maintained subject to the restrictions established by the legislation of the Russian Federation in relation to information constituting a state secret.
42. It is recommended to draw up a register (journal) of internal financial control according to the form and recommendations for filling it out in accordance with these Guidelines.
43. Entries in the register (journal) of internal financial control are made as control actions are performed in chronological order.
44. Registers (journals) of internal financial control are formed and brochured in chronological order. The cover must include:
the name of the unit responsible for the implementation of internal budgetary procedures;
name and sequence number of the folder (case);
reporting period: year quarter (month); start and end numbers of transaction logs;
the number of sheets in the folder (case).
45. Storage of registers (logs) of internal financial control is carried out in ways that ensure their protection from unauthorized corrections, loss of integrity of information in them and the safety of the documents themselves.
46. Compliance with the requirements for the storage of registers (magazines) is carried out by the person responsible for their formation, until they are submitted to the archive.
47. It is recommended that the chief administrator of budgetary funds establish a procedure for compiling reports on the results of internal financial control (hereinafter referred to as the Report).
48. The report is drawn up on the basis of the data of registers (journals) of internal financial control in the form and recommendations for filling it out in accordance with these Guidelines.
49. The Report is attached in the form in accordance with Annex 5 to these Guidelines, containing:
a description of the measures taken and (or) proposed to eliminate the violations and shortcomings identified in the course of internal financial control, the reasons for their occurrence in the reporting period;
information on the number of officials exercising internal financial control, measures taken to improve their qualifications;
information on the progress in the implementation of measures to eliminate violations and shortcomings, the reasons for their occurrence, as well as the progress in the implementation of materials sent to the internal state (municipal) financial control body, law enforcement agencies.
Attachment 1
to
for the implementation of internal
financial control
| Codes | |||
|---|---|---|---|
| №_____________ | |||
| as of “___”_________ 20__ | the date | ||
| Name of the chief administrator of budgetary funds | Head of BC | ||
| Name of the budget | OKTMO | ||
| Name of the structural unit responsible for the implementation of internal budgetary procedures | |||
| I. _______________________________ (name of the internal budgetary procedure) | |||
| Process | Operation | Budget risks | Risk Matrix | Include in WFC card | ||||
|---|---|---|---|---|---|---|---|---|
| Probability score | Risk level | |||||||
| Probability of occurrence | Effects | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Process | Operation | The official responsible for the operation | Budget risks | Risk Matrix | Risk level | Include in WFC card | Suggestions for the application of control actions | |
|---|---|---|---|---|---|---|---|---|
| Probability score | ||||||||
| Probability of occurrence | Effects | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
Head of structural _____________________ _____________ _______________________
1. The List indicates the name of the process of the internal budget procedure as a set of interrelated (consecutive) operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) aimed at achieving the result of the implementation of the internal budget procedure (hereinafter referred to as the process). The list of processes is approved by the head of the unit responsible for the result of the implementation of the internal budget procedure, specifying the responsible persons involved in the implementation of the processes of the internal budget procedure.
2. The List indicates the name of the operation (actions for the formation of the document necessary for the implementation of the internal budgetary procedure). For example, the operations for compiling and submitting a rationale for budget allocations for social payments for social security and other payments to the population in terms of public regulatory (public) obligations are:
receiving from others structural divisions government agency(local government), state institutions and (or) other state bodies (local governments) information necessary for the formation of indicators of this justification of budget allocations, and their analysis;
filling in the information in the specified document and its submission to the financial authority of the relevant budget.
3. The List shall contain data on the official responsible for the execution of the operation (actions for the formation of the document necessary for the implementation of the internal budgetary procedure), including the surname and initials and (or) the name of the position he fills.
4. The List shall indicate the budgetary risks associated with the operation indicated in column 3 of the List.
5. The List indicates the level of probability of budget risk occurrence according to the "Probability" criterion.
6. The List indicates the level of consequences of the occurrence of budget risk according to the criterion "Consequences".
7. The List indicates the level of budget risk, calculated in accordance with paragraph 31 of the Guidelines for the implementation of internal financial control.
8. The List of internal financial control shall contain the word “yes” if the operation is included in the internal financial control card or the word “no” otherwise.
9. The List reflects proposals for the application of control actions with an indication of their characteristics in relation to transactions included in the internal financial control card. For example, in relation to incoming information from other structural divisions of a state body (local self-government body), state institutions necessary for the formation of indicators of this rationale for budget allocations, in the course of control by the level of jurisdiction, the relevant data specified in this information is checked for compliance with the requirements, established budget legislation and internal standards (legal acts of the chief administrator (administrators) of budget funds).
Annex 2
to
for the implementation of internal
financial control
| Name of the internal budget procedure | Process name | Unit responsible for the outcome of the internal budgetary process | Co-executors of the implementation of the internal budget procedure process |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| Drawing up and submission of justifications for budget allocations for social security and other payments to the population in terms of public regulatory (public) obligations (with the exception of the purchase of goods, works, services in favor of citizens and subventions for delegated powers) | |||
| Drawing up and submission of justifications for budget allocations for social security and other payments to the population in terms of public regulatory (public) obligations to purchase goods, works and services in favor of citizens | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission of justifications for budget allocations for social security and other payments to the population through subventions for the implementation of delegated powers | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission of justifications for budget allocations for the payroll fund and insurance premiums to state non-budgetary funds | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission to the financial authority (governing body of the state off-budget fund) documents necessary for the preparation and consideration of the draft budget, including registers of expenditure commitments and justifications for budget allocations | Authorized division of the chief administrator of budgetary funds | ||
| Compilation and presentation of justifications for budget allocations for the provision of budget investments (with the exception of budget investments in facilities capital construction state (municipal) property or for the acquisition of objects not movable property into state (municipal) ownership) | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission of justifications for budget allocations for the provision of subsidies for co-financing capital investments into objects of state (municipal) property | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission of justifications for budget allocations for the purchase of goods, works and services | Authorized division of the chief administrator of budgetary funds | ||
| Preparation and submission of justifications for budget allocations for the provision of an interbudgetary transfer (with the exception of a subsidy for co-financing capital investments in state (municipal) property, subventions for the implementation of delegated powers in terms of social security and other payments to the population) | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission to the financial body (management body of the state non-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations | Drawing up and submission of justifications for budget allocations for the provision of subsidies to state (municipal) institutions | Authorized division of the chief administrator of budgetary funds | |
| Preparation and presentation of justifications for budget allocations for the provision of subsidies to state corporations, companies, unitary enterprises | Authorized division of the chief administrator of budgetary funds | ||
| Compilation and presentation of justifications for budget allocations for the provision of subsidies to legal, individuals and individual entrepreneurs(excluding subsidies to state (municipal) institutions, state corporations, companies, unitary enterprises) | Authorized division of the chief administrator of budgetary funds | ||
| Drafting and submission of substantiations of budget allocations for the execution of lawsuits | Authorized division of the chief administrator of budgetary funds | ||
| Preparation and presentation of justifications for budget allocations for the payment of taxes and other payments | Authorized division of the chief administrator of budgetary funds | ||
| Compilation and presentation of justifications for budget allocations for the provision of reserve funds | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission to the financial body (management body of the state non-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations | Maintaining a register of expenses | Authorized division of the chief administrator of budgetary funds | |
| Formation and direction of the distribution of budgetary appropriations by codes of classification of budget expenditures and (or) a document on the volume of budgetary appropriations for additional needs of the main manager of budgetary funds | Authorized division of the chief administrator of budgetary funds | ||
| Formation and direction of a draft regulatory legal act on the provision of funds from the budget (draft decision on the preparation and implementation of budget investments in state (municipal) property) | Authorized division of the chief administrator of budgetary funds | ||
| Compilation and presentation in Federal Treasury(financial body) documents required for the preparation and maintenance of a cash plan for budget revenues, budget expenditures and sources of financing the budget deficit | Drawing up and submission to the Federal Treasury (financial authority) of the information necessary for the preparation and maintenance of a cash plan for budget revenues | Authorized division of the chief administrator of budgetary funds | |
| Drawing up and submission to the Federal Treasury (financial body) of the information necessary for the preparation and maintenance of a cash plan for budget expenditures | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up and submission to the Federal Treasury (financial authority) of the information necessary for the preparation and maintenance of the cash plan for the sources of financing the budget deficit | Authorized division of the chief administrator of budgetary funds | ||
| Drawing up, approval and maintenance of the budget list of the main manager (manager) of budgetary funds | Formation and approval of the budget list of the main manager (manager) of budget funds | ||
| Maintaining the budget list of the main manager (manager) of budget funds, including making changes to the budget list | Authorized subdivision of the chief administrator (administrator) of budgetary funds | ||
| Drawing up and sending to the Federal Treasury (financial body) the documents necessary for the formation and maintenance of a consolidated budget list, as well as for bringing (distribution) of budgetary appropriations and limits of budgetary obligations to the main managers of budgetary funds | Formation and submission of proposals for amending the distribution of budgetary appropriations for inclusion in the draft law (decision) on amending the law (decision) on the budget | Authorized division of the chief administrator of budgetary funds | |
| Formation and submission of proposals to change the consolidated budget list and limits of budget obligations | Authorized division of the chief administrator of budgetary funds | ||
| Bringing the limits of budgetary obligations to subordinate managers and recipients of budgetary funds | Formation and submission to the body of the Federal Treasury (financial body) of the expenditure schedule | Authorized subdivision of the chief administrator (administrator) of budgetary funds | |
| Formation and submission to the body of the Federal Treasury (financial body) of the register of expenditure schedules | Authorized subdivision of the chief administrator (administrator) of budgetary funds | ||
| Drawing up a set of budget estimates, approval and maintenance of budget estimates (set of budget estimates) | Drawing up a set of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | |
| Approval and maintenance of a set of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | ||
| Approval and maintenance of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | ||
| Formation and approval of state (municipal) tasks in relation to subordinate state (municipal) institutions | Formation of state (municipal) tasks in relation to subordinate state (municipal) institutions | Authorized division of the chief administrator of budgetary funds | |
| Approval of state (municipal) tasks in relation to subordinate state (municipal) institutions | Head of Chief Administrator of Budgetary Funds | ||
| Ensuring that recipients comply with interbudget subsidies, subventions and other intergovernmental transfers having a designated purpose, as well as other subsidies and budget investments, the conditions, goals and procedures established when they are provided | Collection and analysis of information on compliance with the conditions for the provision of funds from the budget (the effectiveness of their use) for the relevant transfer | Authorized division of the chief administrator of budgetary funds | |
| Presentation of the results to the head (deputy head) of the chief administrator of budget funds for analyzing information on compliance with the conditions for the provision of funds from the budget | Authorized division of the chief administrator of budgetary funds | ||
| Taking measures to ensure the conditions for the provision of funds from the budget based on the results of the analysis, verification of compliance with the conditions for the provision of funds from the budget | Head (Deputy Head) of the Chief Administrator of Budgetary Funds | ||
| Preparation and presentation of budget reporting and consolidated budget reporting | Preparation of budget reporting | ||
| Submission of budget reporting | Authorized official of the accounting entity | ||
| Preparation of consolidated budget reporting | Authorized division of the chief administrator of budgetary funds | ||
| Submission of consolidated budget reporting | Authorized division of the chief administrator of budgetary funds | ||
| Calculation, accounting and control over the correct calculation, completeness and timeliness of payments (receipt of sources of financing the budget deficit) to the budget, penalties and fines on them (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, the legislation of the Russian Federation about customs) | Formation (updating) and approval of the list of budget revenue administrators subordinate to the chief budget revenue administrator | Authorized division of the chief administrator of budgetary funds | |
| Control over the correctness of the calculation, completeness and timeliness of payments (receipt of sources of financing the budget deficit) to the budget | |||
| Making decisions on the return of overpaid (collected) payments to the budget, penalties and fines, as well as interest for the late implementation of such a return and interest accrued on overcharged amounts, and submitting instructions (messages) to the Federal Treasury for the return | Administrator of budget revenues, administrator of budget deficit financing sources | ||
| Clarification of payments to the budget, including outstanding receipts | Administrator of budget revenues, administrator of budget deficit financing sources |
Annex 3
to
for the implementation of internal
financial control
| Process | Operation | The official responsible for the operation | Operation deadline | |||||
|---|---|---|---|---|---|---|---|---|
| Name | The code | Control method | control action | Type / Method of control | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Compilation and presentation of justifications for budget allocations for the provision of budget investments in capital construction projects state property or for the acquisition of state-owned immovable property | Formation of a budget request by a structural unit in charge of providing budget investments in capital construction projects | 01.001.01 | In accordance with paragraph X of the schedule for preparing justifications for budget allocations | Chief specialist-expert Ivanov I.I. | self control | Checking the budget request for compliance of its indicators with the provisions of the procedure for the formation of justifications for budget allocations | Visual / Solid | |
| Subordination control | Reconciliation of budget request data with data primary documents, on the basis of which the budget request was formed; Confirmation of the correctness and completeness of filling out the budget request | Visual / Solid | ||||||
| Advisor to the subdivision responsible for the formation of justifications for budget allocations Sidorov I.I. | Adjacent control | Checking the completeness of filling out the budget application, the availability design and estimate documentation for construction projects, correct application of budget classification codes | Visual / Solid | |||||
| Drawing up and submission of justifications for budget allocations for the provision of budget investments in a state-owned capital construction object or for the acquisition of state-owned real estate objects | Filling in the form of substantiation of budget allocations for the provision of budget investments in state-owned capital construction facilities (OBAS) in the information system | 01.001.02 | Advisor Sidorov I.I. | One working day before the date of submission (approval) of justifications for budget allocations | Advisor Sidorov I.I. | self control | Mixed / Solid | |
| Head of the division responsible for the formation of substantiations of budget allocations Petrov S.A. | Subordination control | Checking the completion of the OBAS form for completeness and compliance of its indicators with the provisions of the procedure for generating justifications for budget allocations | Mixed / Solid | |||||
| Position of the person having the right to sign OBAS, Lavrov A.M. | Subordination control | Checking the completion of the OBAS form for completeness and compliance of its indicators with the points i-j order formation of justifications for budget allocations | Visual / Selective | |||||
| Drawing up and submission of justifications for budget allocations for the purchase of goods, works and services** | ||||||||
| Forming and sending a request to subordinate institutions | 02.001.01 | Chief Specialist - Expert Ivanov I.I. | 35 days before the date of approval of state assignments | Chief specialist - expert Ivanov I.I. | self control | Checking the correctness of the request | Mixed / Solid | |
|---|---|---|---|---|---|---|---|---|
| Subordination control | Confirmation of the correctness of the request, the sufficiency of the requested information in order to form the state assignment | Mixed / Solid | ||||||
| Subordination control | Confirmation of the sufficiency of the requested information in order to form the state assignment | Visual / Selective | ||||||
| Formation of state assignments | Filling out the state assignment form | 02.001.02 | Advisor Sidorov I.I. | One day before the approval of state assignments | Advisor Sidorov I.I. | self control | Checking the execution of the state task with the provisions of legal acts regulating the formation of state tasks and financial support for their implementation | Mixed / Solid |
| Head of Department Tikhonov T.T. | Subordination control | Checking the execution of the state task for the correct application of standards, coefficients in determining the amount of subsidies, compliance with the established lists of public services; Reconciliation of the data specified in the draft state assignment with the data provided by institutions | Mixed / Solid | |||||
| Director of the Department Petrov P.P. | Subordination control | Checking the execution of the state task for compliance with the established criteria, reflecting the completeness and quality of the execution of the state task | Visual / Solid |
| 03.001.01 | Chief specialist-expert Ivanov I.I. | Within one working day from the date of receipt of the draft budget estimate | Chief specialist-expert Ivanov I.I. | Checking the draft budget estimate for compliance of its indicators and form with the provisions of the GRBS legal act on the procedure for compiling, approving and maintaining budget estimates | Mixed / Solid | |||
|---|---|---|---|---|---|---|---|---|
| Head of Department Petrov S.A. | Subordination control | Mixed / Solid | ||||||
| Deputy Head of GRBS Lavrov A.M. (signatory) | Subordination control | Verification of the execution of a negative opinion on the draft budget estimate or confirmation of the correctness of its formation | Mixed / Selective | |||||
| Drawing up and approval of a set of budget estimates | Formation of a set of budget estimates | 03.001.02 | Advisor Sidorov I.I. | One working day before the date of approval of the set of budget estimates | Advisor Sidorov I.I. | self control | Checking the execution of the set of budget estimates for completeness and compliance of its indicators and form with the provisions of the legal act of the State Budgetary Reforming System on the procedure for compiling, approving and maintaining budget estimates | Mixed / Solid |
| Head of Department Petrov S.A. | Subordination control | Checking the execution of the set of budget estimates for completeness and compliance of its indicators and form with paragraphs i-j legal GRBS act on the procedure for compiling, approving and maintaining budget estimates | Mixed / Solid | |||||
| Maintaining a set of budget estimates** | ||||||||
| Acceptance of budgetary commitments | X | X | X | X | Chief specialist-expert Ivanov I.I. | Control by jurisdiction | Calculation and analysis of monitoring indicators characterizing the timeliness of undertaking obligations in accordance with the regulations | X |
|---|---|---|---|---|---|---|---|---|
| Submitting requests for cash receipts | X | X | X | X | Chief specialist-expert Ivanov I.I. | Control by jurisdiction | Calculation and analysis of monitoring indicators characterizing the quality of cash expenditures in accordance with the regulations | X |
Head (Deputy Head) of the Chief Administrator ____________ _________ _________
(administrator) of budgetary funds (position) (signature) (signature)
Head of structural ____________ _________ _________
subdivisions (position) (signature) (signature transcript)
“____”_____________ 20__
______________________________
* given form internal financial control card reflects approaches to filling it out in terms of individual
internal budget procedures
** cards of internal financial control are filled in the same way
When filling out internal financial control (hereinafter referred to as the Card), the following information is indicated.
1. The name of the process of the internal budgetary procedure is indicated in the Card.
2. The name of the operation is indicated in the Card (actions for the formation of the document necessary for the implementation of the internal budgetary procedure).
3. A unique transaction code is indicated in the Card in the following format: А.Б.В, where
A - serial number of the internal budgetary procedure;
B - serial number of the process of the corresponding internal budgetary procedure;
B is the sequence number of the operation of the corresponding process
relevant internal budgetary procedure.
4. The Cards contain information about the official responsible for the operation, including the surname and initials and (or) the name of the position he fills.
5. The Cards indicate the terms and (or) the frequency of the operation (for example, no later than one business day from the date of receipt of the information necessary for the formation of the document).
6. The Cards contain data on the official performing control actions, including the surname and initials and (or) the name of the position he fills.
7. One of the methods of control "Self-control", "Associated control", "Control by the level of subordination" or "Control by the level of subordination" is indicated in the Card. For example, when forming indicators of the expenditure schedule in terms of distributing limits of budget obligations for the purchase of goods, works and services to meet state (municipal) needs in order to ensure the execution of budget estimates, the authorized unit of the chief administrator of budget funds receives draft budget estimates and (or) draft plans - procurement schedules to meet state (municipal) needs. The official of the specified division exercises control over the level of jurisdiction by checking the execution of the draft budget estimate and (or) checking the procurement schedule, then draws up a conclusion on the elimination of violations and shortcomings if they are identified. In relation to the execution of the conclusion, the specified person exercises self-control, and the head of the specified unit - control over the level of subordination.
8. The Card shall contain the name and description of the control actions applied to the transaction indicated in column 2 of the Card.
9. One of the following types of control is indicated in the Card - “Visual”; "Auto"; "Mixed", as well as control methods - "Continuous" or "Selective".
Appendix 4
to
for the implementation of internal
financial control
I. Drawing up, approval and maintenance of budget estimates and (or) a set of budget estimates
| the date | the name of the operation | Control action code | The official responsible for the operation | The official carrying out the control action | Characteristics of the control action | Control Action Results | Removal mark | ||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 05.06 | Consideration of the draft budget estimate | 03.001.01 60 | Chief specialist-expert Ivanov I.I. | Chief specialist-expert Ivanov I.I. | Control by the level of jurisdiction / Checking the draft budget estimate for compliance with its indicators and form with the provisions of the legal act of the GRBS on the procedure for compiling, approving and maintaining budget estimates / Mixed / Continuous / Within one working day from the date of receipt of the draft budget estimate | Incorrect filling of information in the document of the budget estimate submitted by the PBS | The document was formed by a new employee, formal control by the chief accountant | Conduct employee training on filling out the document, strengthen control over the employee by Ch. accountant | |
| II. _________________________________________________________________________________________________________ (name of the internal budgetary procedure) | |||||||||
| the date | the name of the operation | Operation code | The official responsible for the operation | The official carrying out the control action | Characteristics of the control action | Control Action Results | Information about the causes of deficiencies (violations) | Proposed measures to eliminate shortcomings (violations), their causes | Removal mark |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
In this Journal, ____________ sheets are numbered and laced
Head of structural _______________ ___________ ______________________
subdivisions (position) (signature) (signature transcript)
“___”_______________ 20__
1. In the Journal of accounting for the results of internal financial control (hereinafter referred to as the Journal), the date of the control action is indicated.
2. The name of the operation is indicated in the Journal.
3. The Journal indicates a unique code in the format: A.B.V, where
A.B.V - operation code.
4. The Journal contains information about the official responsible for the operation, including the last name and initials and (or) the name of the position he fills.
5. The Journal contains data on the official performing control actions, including the surname and initials and (or) the name of the position he fills.
6. The Journal specifies the method of control and the name of the control action (for example, reconciliation of the data of the budget request with the data of the primary documents on the basis of which the budget request was formed, by the method of control by subordination).
7. The results of the control action are indicated in the Journal - the identified shortcomings and violations.
8. The Journal contains information about the causes of deficiencies (violations).
9. The Journal indicates the proposed measures to eliminate the shortcomings (violations), the causes of their occurrence (for example, the application software needs to be finalized in terms of generating budget revenue forecasts).
10. A mark is put in the Journal after the identified deficiencies (violations) have been eliminated.
Annex 5
to
for the implementation of internal
financial control
| Control methods | Number of control actions | Number of deficiencies (violations) identified | Number of proposed measures to eliminate deficiencies (violations), their causes, conclusions | Number of measures taken, conclusions executed |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 1. Self-control | ||||
| 2. Adjacent control | ||||
| 3. Control by subordination | ||||
| 4. Control by jurisdiction | ||||
| Total |
Head of structural ___________ _________ _______________________
subdivisions (position) (signature) (signature transcript)
“__”__________ 20__
1. The Report on the results of internal financial control (hereinafter referred to as the Report) indicates the number of control actions performed.
2. The Report indicates the number of identified deficiencies (violations).
3. The Report indicates the number of proposed measures to eliminate deficiencies (violations), their causes, conclusions.
4. The Report indicates the number of measures taken and executed conclusions.
EXPLANATORY NOTE
| CODES | |||
|---|---|---|---|
| on _______ | the date | ||
| chief steward, steward | according to OKPO | ||
| recipient of budget funds, chief administrator, administrator of budget revenues, chief administrator, administrator of budget deficit financing sources | Head of BC | ||
| Name of the budget (public legal entity) | OKTMO | ||
| Periodicity: | |||
| Unit of measurement: | rub. | by OKEI | 383 |
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
Head of structural ____________ _________ ________________________
subdivisions (position) (signature) (signature transcript)
“___”__________ 20__
Ministry of Finance of Russia presented guidelines for a uniform approach to the organization and conduct of internal financial control by the main managers, chief administrators (administrators) of budgetary funds.
The goal is to comply with the procedures for drawing up and executing the budget, the formation of budget reporting, increasing the efficiency and effectiveness of the use of budget funds.
The classification of budgetary risks is given. The internal budgetary procedures are listed, in respect of which financial control is exercised. Subjects of control are defined. Control actions are divided into visual, automatic and mixed. The methods of their commission include continuous and selective. Self-control, control by the level of subordination, related control and control by the level of jurisdiction are carried out.
The internal financial control of the chief administrator (administrator) of budgetary funds is carried out in accordance with the cards of internal financial control. Recommendations are given for compiling, approving and maintaining such maps.
The organization of monitoring has been fixed.
The issues of compiling and maintaining registers (journals) of internal financial control have been regulated.
26.09.2016
The guidelines have been developed to ensure that the main administrators and administrators of budget funds, as well as the chief administrators and administrators of income and sources of financing the budget deficit, have the same approach to internal financial control.
In the form of Rosstat on the additional education of children, it will be necessary to indicate age structure students
Report annually on form N 1-DOP must be a legal entity who are engaged educational activities on additional general educational programs for children. Also, the statistical form will be submitted legal entity working on sports training programs. We are talking about physical culture and sports organizations on the list of the Ministry of Sports.
A draft format for submitting explanations to the electronic VAT declaration has been prepared
Since 2017 in tax legislation will be installed : if at desk audit tax authority asks for clarifications from a person who is obliged to submit an electronic VAT return, they can only be sent in electronic form via TCS. This requires a format. His project is under public discussion.
The cost of the employee's travel to the place of study is subject to personal income tax, if it is not deducted from income
If a legal entity, under the terms of a student agreement, paid for travel for an employee, he received income in kind . So, the employer must calculate personal income tax. The same applies to the cost of living in the place of study.
When an organization gives money to an employee to pay for travel and accommodation, it must also calculate tax. At the same time, it does not matter whether the individual reported to the employer about where the money was spent.
If a legal entity issued funds to pay for travel to the place of training, and subsequently withheld them from the employee's income, taxable income does not arise. This is probably also true for the cost of living in the place of study.
Ministry of Labor: Employers will not have to change the terms of payment of bonuses
From October 3 to be confirmed salary requirements. The question arises, will the changes affect incentive payments, which include bonuses? The website of the Ministry of Labor has a comment on this.
The new rule provides that from the end of the period for which the salary is accrued, there are no more than 15 calendar days for its payment. Specific dates are fixed in PWTR , collective or labor contract.
According to the Ministry of Labor, such a time limit applies to payments that are made at least every half a month. The bonuses are issued for longer periods. At the same time, the results of labor, the achievement of certain indicators are taken into account. The accrual occurs after their evaluation.
The department’s website reflects: the timing of payment of monthly, quarterly, annual and other bonuses can be established in a collective agreement, local normative act. So, if the provision on bonuses stipulates that the bonus based on the results of work for the month is paid in the month following the reporting month, or at another specific date, this procedure will not have to be changed, despite the entry into force of the new rule.
Recently, a question was sent to the Ministry of Labor about specific deadlines that, from October 3, must be observed when issuing monthly and annual bonuses. The department's response did not contain the information that is now available on the website of the Ministry of Labor. At the same time, the letter : "The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a regulatory legal act."
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
To ensure a uniform approach to the implementation by the main administrators (administrators) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of financing the budget deficit of internal financial control, I order:
Minister
A.G. SILUANOV
Approved
order of the Ministry of Finance
Russian Federation
dated 07.09.2016 N 356
I. General provisions
1. These guidelines have been developed in order to clarify the provisions of the article in order to ensure a uniform approach to the organization and conduct of internal financial control by the main administrators (administrators) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of financing the budget deficit (hereinafter - chief administrator (administrator) of budgetary funds).
Internal financial control is carried out:
in structural subdivisions of the chief administrator (administrator) of budgetary funds, exercising the budgetary powers of the chief administrator (administrator) of budgetary funds;
in the structural subdivisions of the recipient of budget funds exercising his budgetary powers, if this is provided for by the procedure adopted in accordance with paragraph 5 of Article 160.2-1 of the Budget Code of the Russian Federation.
The recipient of budgetary funds exercises internal financial control in accordance with acts on accounting policy, adopted in accordance with the order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n "On approval of the Unified Chart of Accounts accounting for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions and the Instructions for its Application", unless otherwise provided by the procedure adopted in accordance with paragraph 5 of Article 160.2-1 of the Budget Code of the Russian Federation.
2. Internal financial control is understood as a continuous process implemented by the head (deputy heads) and officials (employees) of structural divisions of the chief administrator (administrator) of budgetary funds, as well as officials of other divisions of the state body (local self-government body) (hereinafter - the subjects of internal financial control) that organize and perform, as well as ensure compliance with internal procedures for the preparation and execution of the budget, budget accounting and budget reporting (hereinafter referred to as internal budget procedures).
The organization of internal financial control is carried out taking into account the requirements of Article 160.2-1 of the Budget Code of the Russian Federation, which determine that internal financial control is aimed at:
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget for expenses, including the costs of purchasing goods, works, services to meet state (municipal) needs, drawing up budget reporting and maintaining budget accounting by the main manager of budgetary funds and subordinate managers and recipients of budgetary funds;
preparation and organization of measures to increase the economy and efficiency of the use of budgetary funds;
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget for income, the preparation of budget reporting and the maintenance of budget accounting by the chief administrator of budget revenues and subordinate administrators of budget revenues;
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget by sources of financing the budget deficit, the preparation of budget reporting and the maintenance of budget accounting by the chief administrator of sources of financing the budget deficit and subordinate administrators sources of financing the budget deficit.
3. The tasks of internal financial control are:
management of events that negatively affect the implementation of internal budgetary procedures (hereinafter - budgetary risks);
prompt identification, elimination and suppression of violations of the budgetary legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations and (or) stipulating public regulatory obligations and legal grounds for other expenditure (budgetary) obligations (hereinafter referred to as violations), as well as lawful actions of officials persons negatively influencing the implementation by the chief administrators (administrators) and recipients of budgetary funds of budgetary powers and (or) the efficiency of the use of budgetary funds (hereinafter referred to as shortcomings);
increasing the economy and efficiency of the use of budgetary funds, as well as achieving the target values of indicators of the quality of execution of the budgetary powers of the chief administrator (administrator) of budgetary funds (the quality of financial management), characterizing the results of the implementation of internal budgetary procedures, by making and implementing decisions based on the results of internal financial control.
4. Internal financial control is based on the principles of legality, objectivity and professional competence, consistency, reliability (efficiency), responsibility.
The principle of legality is expressed in strict and complete compliance by the subjects of internal financial control with the requirements of the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, internal standards and procedures established by the chief administrator (administrator) of budgetary funds, as well as the implementation of legal norms governing the implementation of internal financial control.
The principle of objectivity and professional competence is expressed in the application by the subjects of internal financial control of a set of professional knowledge and skills that allow them to conscientiously fulfill their powers, avoiding violations (shortcomings) in the execution of internal budgetary procedures, to exercise internal financial control impartially, efficiently and avoiding conflicts of interest. of any kind, as well as in improving knowledge and skills through continuous professional development.
The principle of consistency is expressed in the fact that internal financial control is carried out in relation to internal budgetary procedures, operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures) (hereinafter referred to as operations), taking into account the analysis of their relationship with the achievement of target values of indicators of the quality of execution of budgetary powers (the quality of financial management), as well as the interaction of organizational, technological, informational and other resources of the chief administrator (administrator) of budgetary funds in order to establish cause-and-effect relationships for the implementation of budgetary risks and increase the ability of internal financial control procedures to timely reduce budgetary risks.
The principle of reliability (efficiency) is expressed in the fact that the conduct of internal financial control should ensure the achievement of target values of indicators of the quality of execution of budgetary powers (quality of financial management), the absence and (or) a significant reduction in the number of violations (shortcomings) in the execution of internal budgetary procedures, as well as improving the efficiency of the use of budgetary funds. At the same time, internal financial control procedures, including control actions (methods of their implementation), methods of internal financial control, as well as measures taken to improve the quality of internal budgetary procedures, should be proportionate to the identified budgetary risks and be proactive.
The principle of responsibility means that the subject of internal financial control is responsible for the distribution and implementation in the structural divisions of the chief administrator (administrator) of budgetary funds of internal budgetary procedures and operations necessary for the execution of budgetary powers, as well as for the organization and implementation of a reliable (effective) internal financial control, which allows you to perform the tasks set out in paragraph 3 of these Guidelines.
5. Internal financial control is carried out in relation to the following internal budgetary procedures:
preparation and submission to the financial authority of the relevant budget budget system of the Russian Federation (managing body of the state non-budgetary fund) documents necessary for the preparation and consideration of the draft budget, including registers of expenditure commitments and justifications for budget allocations;
preparation and submission to the chief administrator (administrator) of budgetary funds of the documents necessary for the preparation and consideration of the draft budget;
preparation and submission of documents to the Federal Treasury (financial body of a constituent entity of the Russian Federation, financial body of a municipality, management body of the state off-budget fund) necessary for the preparation and maintenance of a cash plan for budget revenues, budget expenditures and sources of financing the budget deficit;
drawing up, approval and maintenance of the budget list of the main manager (manager) of budgetary funds;
drawing up and sending documents to the financial body of the corresponding budget of the budget system of the Russian Federation (Federal Treasury, management body of the state extra-budgetary fund) necessary for the formation and maintenance of a consolidated budget list, as well as for bringing (distribution) of budget allocations and limits of budget obligations to the main budget managers funds;
drawing up, approval and maintenance of budget estimates and (or) drawing up (approval) of a set of budget estimates;
formation and approval of state (municipal) tasks in relation to subordinate state (municipal) institutions;
preparation and execution of budget estimates;
acceptance within the adjusted limits of budgetary obligations and (or) budgetary appropriations of budgetary obligations;
accrual, accounting and control over the correct calculation, completeness and timeliness of payments (receipts of sources of financing the budget deficit) to the budget, penalties and fines on them (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, legislation of the Russian Federation on insurance premiums);
making decisions on the return of overpaid (collected) payments to the budget, as well as interest for the untimely implementation of such a return and interest accrued on overcharged amounts (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, legislation Russian Federation on insurance premiums);
making decisions on offsetting (on clarifying) payments to the budget (with the exception of transactions carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, the legislation of the Russian Federation on insurance premiums);
maintenance of budget accounting, including acceptance of primary accounting documents (consolidated accounting documents), reflection of information specified in primary accounting documents and budget accounting registers, assessment of property and liabilities, as well as inventories;
preparation and presentation of budget reporting and consolidated budget reporting;
ensuring that the recipients of interbudgetary subsidies, subventions and other interbudgetary transfers that have a designated purpose, as well as other subsidies and budgetary investments, comply with the conditions, goals and procedures established when they are provided;
enforcement of judicial acts on claims against a public law entity, as well as judicial acts providing for the foreclosure of funds from the budget of the budgetary system of the Russian Federation for monetary obligations of state institutions;
distribution of limits of budgetary obligations by subordinate managers and recipients of budgetary funds;
implementation of the actions provided for by legal acts on the provision of interbudgetary subsidies, subventions and other interbudgetary transfers with a special purpose, as well as other subsidies of actions aimed at ensuring that their recipients comply with the conditions, goals and procedure for their provision;
implementation of the actions provided for by legal acts on the provision (implementation) of budget investments aimed at ensuring compliance by their recipients with the conditions, goals and procedure for their provision;
implementation of the actions provided for by legal acts on the allocation to the disposal of the chief administrator (administrator) of sources of financing the budget deficit of appropriations intended to repay the sources of financing the budget deficit, actions aimed at ensuring the targeting and target nature of the use of these appropriations.
6. When preparing for the implementation of internal financial control, it is recommended to detail the internal budgetary procedures, indicating the processes and operations that determine the sequence of the implementation of the internal budgetary procedure.
If the financial body monitors the quality of financial management in relation to the relevant chief administrators (administrators) of budgetary funds, it is recommended to correlate the internal budgetary procedures of the chief administrator (administrator) of budgetary funds with the financial management quality indicators defined in relation to him in order to analyze their values, and as well as determining ways to achieve target values of indicators of the quality of execution of budgetary powers (quality of financial management) through the implementation of internal financial control.
Chief administrators (administrators) of the budget funds of the constituent entities of the Russian Federation ( local budgets) for the purpose of exercising internal financial control, they have the right to be guided by the above details, taking into account legal acts regulating budgetary legal relations and adopted by public authorities of the constituent entities of the Russian Federation (local governments).
7. Internal financial control is carried out by carrying out control actions, as well as taking measures to improve the quality of the implementation of internal budgetary procedures, ensuring the reliability of budget reporting.
Control actions include:
verification of compliance of documents with the requirements of regulatory legal acts regulating budgetary legal relations and (or) stipulating public regulatory obligations and legal grounds for other expenditure (budgetary) obligations, as well as the requirements of internal standards and procedures;
confirmation (approval) of transactions, confirming the eligibility of their commission, for example, endorsement of a document by a higher official;
reconciliation of data, that is, a comparison of data from different sources of information (for example, reconciliation of balances on budget accounting accounts with data from primary documents for settlements with suppliers and contractors);
collection (request), analysis and evaluation (monitoring) of information on the implementation of internal budgetary procedures;
other control actions provided for by the procedure adopted in accordance with paragraph 5 of Article 160.2-1 of the Budget Code of the Russian Federation, and (or) legal acts of the chief administrator (administrator) of budgetary funds.
8. Control actions are divided into visual, automatic and mixed.
Visual control actions are carried out by examining documents and transactions in order to confirm the legality and (or) the effectiveness of the execution of the relevant budgetary procedures without the use of automation application software.
Automatic control actions are carried out using application automation software without the participation of officials (for example, automatic verification of document details, control of entered amounts, automatic data reconciliation).
Mixed control actions are performed using application automation software with the participation of officials.
9. The methods of conducting control actions include:
continuous method, in which control actions are carried out in relation to each operation;
selective method, in which control actions are carried out in relation to a separate transaction (group of transactions).
10. When exercising internal financial control, the following methods of internal financial control are used - self-control, control by the level of subordination, related control and control by the level of subordination.
11. Self-control is carried out by an official of each structural unit of the chief administrator (administrator) of budgetary funds by checking the operation performed by him for compliance with the requirements of regulatory legal acts regulating budgetary legal relations and (or) stipulating expenditure (budgetary) obligations, the requirements of internal standards and procedures, official regulations, and (or) reconciliation of data, as well as by assessing the reasons that negatively affect the operation.
12. Control by the level of subordination is carried out in a continuous way by the head (deputy head) and (or) the head of the subdivision of the chief administrator (administrator) of budgetary funds (other authorized person) by confirming (coordinating) operations carried out by subordinate officials.
13. Related control is carried out in a complete and (or) selective way by the head of the division of the chief administrator (administrator) of budgetary funds (other authorized person) by coordinating (confirming) operations carried out by officials of other structural divisions of the chief administrator (administrator) of budgetary funds, and (or ) by reconciling the data, as well as analyzing and evaluating information on the results of the implementation of internal budgetary procedures.
14. Control by the level of subordination is carried out in order to exercise budgetary powers by the chief administrator (administrator) of budgetary funds in a complete and (or) selective way by this chief administrator (administrator) of budgetary funds in relation to procedures and operations performed by subordinate managers and recipients of budgetary funds, revenue administrators budget and administrators of sources of financing the budget deficit, by conducting inspections aimed at establishing the compliance of the submitted documents with the requirements of regulatory legal acts regulating budgetary legal relations and (or) stipulating expenditure (budgetary) obligations, internal standards and procedures, and by collecting (requesting), analyzing and assessment by the chief administrator (administrator) of budgetary funds of information about the organization and results of the implementation of internal budgetary procedures by subordinate administrators of budgetary funds and recipients of budgetary funds resources (hereinafter referred to as monitoring).
The results of such inspections are documented in a conclusion indicating the need to make corrections and (or) eliminate deficiencies (violations), if any, within the time period established in the conclusion, or with a permissive inscription on the submitted document.
15. Internal financial control of the chief administrator (administrator) of budgetary funds is carried out in accordance with the approved card of internal financial control.
The paragraph became invalid as of February 1, 2019. - Order of the Ministry of Finance of Russia dated November 30, 2018 N 3179.
16. The internal financial control card is a preparatory document for internal financial control, containing for each operation reflected in it, data on the official responsible for the operation, the frequency of the operation, the officials performing control actions, methods of control and frequency, methods of conducting control actions, as well as other necessary data.
The internal financial control map should cover all internal budgetary procedures and operations for the results of which the relevant unit is responsible.
17. Data on shortcomings and (or) violations in the execution of internal budgetary procedures identified in the course of internal financial control, information on sources of budgetary risks and on proposed (implemented) measures to eliminate them (hereinafter referred to as the results of internal financial control) are reflected in registers (logs ) internal financial control, as well as reporting on the results of internal financial control if the procedure for its preparation is provided for by a legal act of the chief administrator of budgetary funds.
18. The head (deputy head) of the chief administrator (administrator) of budgetary funds, in order to assess the reliability (efficiency) of internal financial control, has the right to instruct the unit (official) to analyze the results of internal financial control.
Information on the results of internal financial control is sent by this unit (official) to the head (deputy head) of the chief administrator (administrator) of budgetary funds with the frequency established by the head of the chief administrator (administrator) of budgetary funds.
Based on the results of consideration of the results of the analysis and taking into account the information received by the chief administrator (administrator) of budgetary media, specified in the acts, conclusions, submissions and instructions of the state (municipal) financial control bodies, as well as in reports on the results of monitoring the quality of financial management (in terms of the main administrator (administrator) of budgetary funds and if the financial body monitors the quality of financial management in relation to the relevant chief administrators (administrators) of budgetary funds), the head (deputy head) of the chief administrator (administrator) of budgetary funds makes decisions indicating the timing of their implementation, directed on the:
ensuring the application of effective automatic control actions in relation to individual operations and (or) eliminating the shortcomings of the applied software tools for automating control actions, as well as eliminating inefficient automatic control actions;
changing internal financial control charts to increase the ability of internal financial control procedures to mitigate budgetary risks;
updating the system of forms, registers and classifiers as a set of structured documents that allow reflecting unified operations in the process of exercising the budgetary powers of the chief administrator (administrator) of budgetary funds;
clarification of user access rights to databases, input and output of information from automated information systems, ensuring the implementation of budgetary powers, as well as the regulations for the interaction of users with information resources;
change in legal acts of the chief administrator (administrator) of budgetary funds, including in terms of establishing (clarifying) standards (criteria) in the field of regulating procedures for substantiating budgetary allocations, procurement of goods, works, services to meet state (municipal) needs and asset management in order to improving the efficiency of the use of budgetary funds, as well as acts establishing accounting policies;
clarification of rights for the formation of financial and primary accounting documents, as well as access rights to entries in budget accounting registers;
elimination of conflicts of interest among officials carrying out internal budgetary procedures;
conducting internal audits and applying material and (or) disciplinary liability to guilty officials;
maintaining an effective personnel policy in relation to the structural units of the chief administrator (administrator) of budgetary funds and heads of subordinate recipients of budgetary funds, expressed in improving the certification procedure and using its results when making personnel decisions, forming and maintaining a personnel reserve, promoting the most experienced and qualified employees, ensuring compliance of the distribution of incentive payments with the performance of employees, the creation of a system of interchangeability of employees, as well as the introduction of mechanisms for supervision and mentoring, the consolidation (clarification) of the distribution of powers and responsibilities for organizing and exercising internal financial control by a legal act of the chief administrator (administrator) of budgetary funds, updating job regulations and instructions, establishing qualification requirements for professional knowledge and skills necessary for the execution official duties officials organizing and exercising internal financial control;
establishing requirements for bringing to the attention of the employees of the chief administrator (administrator) of budgetary funds the information necessary for the lawful implementation of internal budgetary procedures and the implementation of measures aimed at increasing the economy and efficiency of the use of budgetary funds;
changing internal standards and procedures by improving the methods and timing of transactions;
monitoring changes in budget legislation and other regulatory legal acts regulating budgetary legal relations, as well as the provisions of laws, other regulatory legal acts that stipulate public regulatory obligations and (or) legal grounds for other expenditure (budgetary) obligations;
advanced training of officials performing internal budgetary procedures.
19. Responsibility for the organization and implementation of internal financial control lies with the head or deputy head of the chief administrator (administrator) of budgetary funds in accordance with the distribution of duties, as well as the heads of structural units that carry out internal budgetary procedures.
20. The organization of internal financial control involves the formation and approval of the procedure for the implementation of internal financial control, providing for the provisions governing:
formation, approval and updating of internal financial control cards;
maintenance, accounting and storage of registers (journals) of internal financial control;
drawing up and reporting on the results of internal financial control (if necessary).
20.1. In the event that the chief administrators (administrators) of budget funds, recipients of budgetary funds transfer the authority to maintain budget accounting and prepare budget reporting to another organization (centralized accounting), internal financial control in relation to internal budgetary procedures for maintaining budget accounting and compiling budget reporting is carried out by the chief administrators (administrators) budgetary funds, recipients of budgetary funds in accordance with the cards of internal financial control approved by them by carrying out control actions, including in relation to accounting operations carried out in their structural divisions, for example, in terms of:
compliance of documents, including primary accounting documents transmitted by them, with the requirements of regulatory legal acts regulating budgetary legal relations, and (or) legal acts of the chief administrator (administrator) of budgetary funds;
the timeliness of the transfer of primary accounting documents for the registration of the data contained in them in the accounting registers, as well as the reliability of these data;
the eligibility of transactions (granting officials of the chief administrator (administrator) of budgetary funds, the recipient of budgetary funds with the rights to sign budget reports, as well as the rights to formalize the facts of economic life);
data sent to the centralized accounting department under an agreement on the transfer of authority to maintain budget accounting and reflected in the budget reporting generated by the centralized accounting department.
The chief administrator (administrator) of budgetary funds, the recipient of budgetary funds, for the purpose of exercising internal financial control, has the right, within the framework of the agreement, on the basis of which the authority to maintain budget accounting and preparation of budget reporting, is entitled to request information related to the maintenance of budget accounting and preparation of budget reporting, from centralized accounting, which, in accordance with Article 19 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", controls the facts of economic life.
21. Cards of internal financial control are drawn up in the units responsible for the results of the implementation of internal budgetary procedures.
22. The result of the implementation of the internal budgetary procedure is understood as a formed (signed) document necessary for the implementation of the budgetary powers of the chief administrator (administrator) of budgetary funds, drawn up in accordance with the requirements of regulatory legal acts regulating budgetary legal relations, legal acts of the chief administrator (administrator) of budgetary funds . Such documents include, for example, justification of budget allocations, register of expenditure commitments, budget estimate, draft budget estimate, budget reporting, application for cash flow, application for cash receipt.
23. The Internal Financial Control Card is formed (updated) at least once a year. Internal financial control cards must be updated:
when a decision is made by the head (deputy head) of the chief administrator (administrator) and the recipient of budgetary funds to amend the cards of internal financial control;
in case of inclusion in the regulatory legal acts regulating budgetary legal relations, clarifications (additions) requiring changes in the implementation of internal budgetary procedures.
24. The formation (updating) of the internal financial control card is carried out by the head of each unit responsible for the results of the implementation of internal budgetary procedures.
The internal financial control card is approved by the head (deputy head) of the chief administrator (administrator) of budgetary funds.
25. The process of formation (updating) of the internal financial control card includes the following steps:
a) analysis of the subject of internal financial control in terms of the likelihood of budgetary risks, including the presence of transactions with corruption risks (hereinafter referred to as corruption-hazardous transactions), in order to determine the methods of control and control actions applied to it.
Corruption-dangerous operations include operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures):
in the performance of which a conflict of interest may arise and in respect of which internal financial control is exercised by officials filling positions included in the list of positions, the filling of which is associated with corruption risks;
an internal budgetary procedure defined by the chief administrator (administrator) of budgetary funds as corruption-dangerous (during the implementation of which a conflict of interest is most likely to occur);
in respect of which there is information about signs indicating corrupt actions or inaction of officials in their implementation.
In these Guidelines, corruption risk is understood as the possibility of abuse of official duties in order to obtain, both for the officials specified in paragraph 2 of these Guidelines, and for third parties, benefits in the form of money, valuables, other property or services of a property nature, other property right.
27. When compiling the List, the budgetary risks associated with the performance of the operation specified in the List are assessed in order to include it in the internal financial control chart, and determine the control actions applied to it.
28. Assessment of budgetary risks consists in identifying risks for each operation specified in the List and determining the level of risk.
29. Risk identification is carried out by analyzing the information specified in the submissions and instructions of the state (municipal) financial control bodies, recommendations (proposals) of the internal financial audit, other information about violations and shortcomings in the field of budgetary legal relations, their causes and conditions, and consists in determining for each operation of possible events, the occurrence of which will negatively affect the result of the internal budget procedure (for example, untimely execution of the operation, errors made during the execution of the operation).
Budgetary risks are divided into:
risks of non-compliance with budgetary legislation and other regulatory legal acts regulating budgetary legal relations and (or) stipulating expenditure (budgetary) obligations;
risks of distortion of budget reporting;
risks of non-compliance with the principle of efficient use of budgetary funds;
risks of non-compliance with anti-corruption legislation in the course of internal budgetary procedures;
risks of failure to achieve the target values of indicators of the quality of execution of budgetary powers (quality of financial management) established by the financial authority of the relevant budget in order to monitor the quality of financial management of the main administrators (administrators) of budgetary funds (with the exception of indicators reflecting non-compliance with budgetary legislation and the principle of efficient use of budgetary funds) ;
risks of shortcomings in the execution of internal budgetary procedures.
30. The assessment of budgetary risk is carried out according to two criteria:
"probability" - the degree of possibility of the occurrence of an event that adversely affects the implementation of the internal budgetary procedure;
"degree of influence" - the level of negative impact of the event on the result of the implementation of the internal budget procedure, determined by the magnitude of the deviation from the target values of the financial management quality indicators characterizing the results of the implementation of the internal budget procedure, the amount of damage caused to the public legal entity or the amount of distortion of budget reporting and (or ) the magnitude of the deviation from the target values of the indicators of the state (municipal) program, as well as the loss of reputation of the chief administrator (administrator) of budgetary funds, the significance of sanctions imposed for the violation, the decrease in the effectiveness (thriftiness) of the use of budgetary funds.
The value of each of these criteria is assessed as "low", "medium" or "high".
The assessment of the value of the criterion "probability" is carried out taking into account the results of the analysis of the existing causes and conditions (circumstances) of the implementation of the budget risk, including the conditions and circumstances that allow the abuse of official duties in order to obtain, both for the officials specified in paragraph 2 of these Methodological recommendations, and for third parties, benefits in the form of money, valuables, other property or services of a property nature, other property rights.
Assessment of the values of the budget risk criteria is carried out by officials responsible for the formation of internal financial control charts, taking into account:
information of the relevant structural subdivisions of the chief administrator (administrator) of budgetary funds on the results of internal financial control and internal financial audit;
information about violations identified by state (municipal) financial control bodies;
information about the occurrence of corruption risks in the implementation of internal budgetary procedures, including signs indicating corrupt actions or inaction of officials;
information contained in the reports on the results of monitoring the quality of financial management (in terms of the chief administrator (administrator) of budgetary funds and in the event that the financial authority monitors the quality of financial management in relation to the relevant chief administrators (administrators) of budgetary funds) in conjunction with internal budgetary procedures , the implementation of which affects the achievement of target values of indicators of the quality of execution of budgetary powers (the quality of financial management).
Fiscal risk is recognized as significant if the value of at least one of the budget risk criteria is assessed as "high", or if the values of both budget risk criteria are simultaneously assessed as "medium".
Internal financial control cards include transactions with significant budgetary risks.
31. Probability is assessed based on the analysis of information on the following causes of risks:
insufficiency of the provisions of legal acts of the chief administrator (administrator) of budgetary funds, as well as other acts, orders (instructions) and instructions regulating the implementation of the internal budgetary procedure and (or) their inconsistency with regulatory legal acts regulating budgetary legal relations, at the time of the operation;
a long period of bringing the means of automating the preparation of documents and (or) reflecting the relevant operations in accordance with the requirements of the current provisions of regulatory legal acts regulating budgetary legal relations.
low quality of the content and (or) untimely submission of documents submitted to officials carrying out internal budgetary procedures necessary for conducting operations;
the presence of a conflict of interest among officials carrying out internal budgetary procedures (for example, responsibility for the acceptance of goods, works, services and the accuracy of cash planning in order to pay for the purchase is carried out by one official);
lack of differentiation of user access rights to databases, input and output of information from automated information systems that ensure the exercise of budgetary powers, as well as the regulation of user interaction with information resources;
inefficiency of automation tools for the preparation of the document required for the implementation of the internal budget procedure;
insufficient staffing of the unit responsible for the implementation of the internal budgetary procedure;
other risk factors.
33. The form of the internal financial control card and recommendations for filling it out are given in Appendix 3 to these Guidelines.
34. The subdivision (official) responsible for the results of the implementation of internal budgetary procedures shall provide the subdivision (official) that analyzes the internal financial control of the chief administrator (administrator) of budgetary funds with information on the assessment of budgetary risks.
35. In the course of monitoring, the collection (request), analysis and evaluation of information necessary for the calculation of indicators characterizing the results of the implementation of internal budgetary procedures by the monitored objects (hereinafter referred to as monitoring indicators) is carried out. The objects of monitoring include administrators and recipients of budgetary funds subordinate to the chief administrator (administrator) of budgetary funds.
36. Monitoring is carried out quarterly (monthly).
37. Monitoring indicators as of the reporting date include:
the volume of changes in the budget list, budget estimates in quantitative and sum terms;
indicators reflecting the timeliness of the submission by the objects of monitoring of the documents necessary for the preparation of the budget for expenditures by the main manager of budgetary funds, as well as the completeness and validity of these documents;
indicators reflecting the uniformity of cash expenditures, taking into account the requirements of budget legislation;
indicators reflecting the dynamics of the adoption of budgetary obligations (broken down by type of expenditure);
indicators reflecting the timeliness of submission by the objects of monitoring of the documents necessary for the preparation by the chief administrator (administrator) of budget funds of cash forecasts (plans), forecasts of budget receipts, amendments to the consolidated budget list, as well as the accuracy and (or) validity of these documents;
the volume (dynamics) of receivables (accounts payable) for settlements with suppliers and contractors, including overdue and unrealistic debts to be collected (executed);
the volume (dynamics) of accounts payable for wages and accruals for wage payments;
the volume of receivables on budget revenues;
the presence (share) of violations and deficiencies recorded by the Federal Treasury (the financial body of a subject of the Russian Federation, the financial body of a municipality) in the course of their exercise of budgetary powers provided for in Article 269.1 of the Budget Code of the Russian Federation;
the presence (percentage) of violations and shortcomings identified by the state (municipal) financial control bodies, as well as the results (completeness) of the implementation of the relevant submissions and instructions;
indicators reflecting the level of development of the internal financial control of the monitored object;
indicators reflecting the timeliness and volume of execution of judicial acts;
indicators reflecting the rate of growth (decrease) in the volume of inventories;
indicators reflecting the personnel potential of monitored objects;
other indicators necessary to assess the quality of financial management.
38. The form and terms for submitting the information necessary for calculating the financial management quality indicators, as well as the formulas (criteria) for their calculation, are established by the regulations.
39. Based on the results of the monitoring, a report is drawn up containing an analysis of the causes of deviations of the calculated indicators of the quality of financial management from the target values of these indicators.
39.1. In order to achieve the target values of financial management quality indicators, it is recommended:
distribute between the subjects of internal financial control responsibility for the implementation in the structural divisions of the chief administrator (administrator) of budgetary funds of internal budgetary procedures and operations necessary for the execution of budgetary powers and affecting the values of monitoring indicators;
take measures to improve the quality of the implementation of internal budgetary procedures, including through the adoption of decisions provided for in paragraph 18 of these Methodological Recommendations;
based on the results of the analysis of the causes of deviations of the calculated financial management quality indicators from the target values of the indicated indicators, carry out activities aimed at ensuring the achievement of the target values of the financial management quality indicators, for example:
develop, update regulatory legal (legal) acts regulating the implementation of internal budgetary procedures and operations;
establish (clarify) in the regulations on structural divisions, in the official regulations (instructions) of employees, the duties and powers for the implementation of internal budgetary procedures and operations;
improve information interaction between departments (employees) carried out in the course of internal budgetary procedures and operations.
40. Maintenance, accounting and storage of the register (journal) of internal financial control is carried out by the unit responsible for the implementation of internal budgetary procedures, including with the use of automated information systems.
41. Maintaining the register (journal) of internal financial control is carried out by authorized persons by making entries in the register (journal) of internal financial control based on information from officials performing control actions. The register (journal) of internal financial control is maintained subject to the restrictions established by the legislation of the Russian Federation in relation to information constituting a state secret.
42. It is recommended to draw up a register (journal) of internal financial control according to the form and recommendations for filling it out in accordance with Appendix 4 to these Guidelines.
43. Entries in the register (journal) of internal financial control are made as control actions are performed in chronological order.
44. Registers (journals) of internal financial control are formed and brochured in chronological order. The cover must include:
the name of the unit responsible for the implementation of internal budgetary procedures;
name and sequence number of the folder (case);
reporting period: year quarter (month); start and end numbers of transaction logs;
the number of sheets in the folder (case).
45. Storage of registers (logs) of internal financial control is carried out in ways that ensure their protection from unauthorized corrections, loss of integrity of information in them and the safety of the documents themselves.
46. Compliance with the requirements for the storage of registers (magazines) is carried out by the person responsible for their formation, until they are submitted to the archive.
47. It is recommended that the chief administrator of budgetary funds establish a procedure for compiling reports on the results of internal financial control (hereinafter referred to as the Report).
48. The report is drawn up on the basis of the data of registers (journals) of internal financial control in the form and recommendations for filling it out in accordance with Appendix 5 to these Guidelines.
49. Attached to the Report explanatory note in the form according to Appendix 5 to these Guidelines, containing:
a description of the measures taken and (or) proposed to eliminate the violations and shortcomings identified in the course of internal financial control, the reasons for their occurrence in the reporting period;
information on the number of officials exercising internal financial control, measures taken to improve their qualifications;
information on the progress in the implementation of measures to eliminate violations and shortcomings, the reasons for their occurrence, as well as the progress in the implementation of materials sent to the internal state (municipal) financial control body, law enforcement agencies.
List of operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) as of "__" ______ 20__
| Codes | _______________ | the date | Head of BC | Name of the budget | _______________ | according to OKTM O | _______________ |
| Fiscal risk code | Budget risk assessment | Indication of the need to include the operation in the internal financial control card | Process name | the name of the operation | Name of budget risk | Criterion "probability" | Criterion "degree of influence" | The Significance of Fiscal Risk | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | The risk of non-compliance with budgetary legislation and other normative legal acts regulating budgetary legal relations and (or) stipulating expenditure (budgetary) obligations, when performing operations, necessary clearance and sending an application for cash flow, including through the remote financial document management system of the Federal Treasury | The value of the criterion "average" | Criterion value "high" | Significant fiscal risk | Yes | The value of the criterion "average" | Criterion value "high" | Significant fiscal risk | Yes | Head of the chief administrator (administrator) of budgetary funds (Snezhin A.I.) | Criterion value "low" | Criterion value "high" | Significant fiscal risk | Yes | Advisor to the department responsible for processing and sending an application for cash expenses (Lyapin A.S.) | Criterion value "low" | The value of the criterion "average" | Insignificant fiscal risk | Not |
When filling out the List, the following information is indicated.
1. Column 1 of the List shall indicate the name of the internal budgetary procedure.
2. Column 2 of the List shall indicate the name of the process of the internal budget procedure as a set of interrelated (consecutive) operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) aimed at achieving the result of the implementation of the internal budget procedure (hereinafter referred to as the process).
3. Column 3 of the List indicates the name of the operation (actions to form the document required to complete the internal budgetary procedure). For example, within the framework of the process for processing and sending an application for cash expenses, the operations are: formation of an application for cash expenses by prescribed form, signing an application for cash expenses, sending an application for cash expenses to the Federal Treasury.
4. Column 4 of the List shall contain data on the official responsible for the execution of the operation (actions for the formation of the document necessary for the implementation of the internal budgetary procedure), including the name of the position he fills and (or) his surname and initials.
5. Column 5 of the List shall indicate the budgetary risks associated with the operation indicated in column 3 of the List.
6. Column 6 of the List indicates the level of probability of budget risk occurrence according to the "Probability" criterion.
7. Column 7 of the List indicates the level of consequences of the occurrence of budgetary risk according to the criterion "Degree of influence".
8. Column 8 of the List indicates the level of budget risk.
9. In column 9 of the List, the word "yes" is indicated if it is necessary to include the operation (actions to generate a document necessary for the implementation of the internal budgetary procedure) in the internal financial control card or the word "no" if there is no need to include the operation (actions to generate a document necessary for the implementation of the internal budgetary procedure) to the internal financial control card.
EXAMPLE LIST
processes of internal budgetary procedures necessary
to form an internal financial control card
| Name of the internal budget procedure | Process name | Unit responsible for the outcome of the internal budgetary process | Co-executors of the implementation of the internal budget procedure process | 1 | 2 | 3 | 4 | Drawing up and submission of justifications for budget allocations for social security and other payments to the population in terms of public regulatory (public) obligations (with the exception of the purchase of goods, works, services in favor of citizens and subventions for delegated powers) | Drawing up and submission of justifications for budget allocations for social security and other payments to the population in terms of public regulatory (public) obligations to purchase goods, works and services in favor of citizens | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for social security and other payments to the population through subventions for the implementation of delegated powers | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for the payroll fund and insurance premiums to state non-budgetary funds | Authorized division of the chief administrator of budgetary funds | Drawing up and submission to the financial body (management body of the state non-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations | Drawing up and submission of justifications for budget allocations for the provision of budget investments in state-owned capital construction objects or for the acquisition of state-owned real estate objects | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for the provision of budget investments (with the exception of budget investments in capital construction objects of state (municipal) property or for the acquisition of real estate objects in state (municipal) property) | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for the provision of subsidies for co-financing of capital investments in state (municipal) property | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for the purchase of goods, works and services | Authorized division of the chief administrator of budgetary funds | Preparation and submission of justifications for budget allocations for the provision of an interbudgetary transfer (with the exception of a subsidy for co-financing capital investments in state (municipal) property, subventions for the implementation of delegated powers in terms of social security and other payments to the population) | Authorized division of the chief administrator of budgetary funds | Drawing up and submission to the financial body (management body of the state non-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations | Drawing up and submission of justifications for budget allocations for the provision of subsidies to state (municipal) institutions | Authorized division of the chief administrator of budgetary funds | Preparation and presentation of justifications for budget allocations for the provision of subsidies to state corporations, companies, unitary enterprises | Authorized division of the chief administrator of budgetary funds | Drawing up and submission of justifications for budget allocations for the provision of subsidies to legal entities, individuals and individual entrepreneurs (with the exception of subsidies to state (municipal) institutions, state corporations, companies, unitary enterprises) | Authorized division of the chief administrator of budgetary funds | Drafting and submission of substantiations of budget allocations for the execution of lawsuits | Authorized division of the chief administrator of budgetary funds | Preparation and presentation of justifications for budget allocations for the payment of taxes and other payments | Authorized division of the chief administrator of budgetary funds | Compilation and presentation of justifications for budget allocations for the provision of reserve funds | Authorized division of the chief administrator of budgetary funds | Drawing up and submission to the financial body (management body of the state non-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations | Maintaining a register of expenses | Authorized division of the chief administrator of budgetary funds | Formation and direction of the distribution of budgetary appropriations by codes of classification of budget expenditures and (or) a document on the volume of budgetary appropriations for additional needs of the main manager of budgetary funds | Authorized division of the chief administrator of budgetary funds | Formation and direction of a draft regulatory legal act on the provision of funds from the budget (draft decision on the preparation and implementation of budget investments in state (municipal) property) | Authorized division of the chief administrator of budgetary funds | Preparation and submission to the Federal Treasury (financial body) of documents necessary for the preparation and maintenance of a cash plan for budget revenues, budget expenditures and sources of financing the budget deficit | Drawing up and submission to the Federal Treasury (financial authority) of the information necessary for the preparation and maintenance of a cash plan for budget revenues | Authorized division of the chief administrator of budgetary funds | Drawing up and submission to the Federal Treasury (financial body) of the information necessary for the preparation and maintenance of a cash plan for budget expenditures | Authorized division of the chief administrator of budgetary funds | Drawing up and submission to the Federal Treasury (financial authority) of the information necessary for the preparation and maintenance of the cash plan for the sources of financing the budget deficit | Authorized division of the chief administrator of budgetary funds | Drawing up, approval and maintenance of the budget list of the main manager (manager) of budgetary funds | Formation and approval of the budget list of the main manager (manager) of budget funds | Maintaining the budget list of the main manager (manager) of budget funds, including making changes to the budget list | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Drawing up and sending to the Federal Treasury (financial body) the documents necessary for the formation and maintenance of a consolidated budget list, as well as for bringing (distribution) of budgetary appropriations and limits of budgetary obligations to the main managers of budgetary funds | Formation and submission of proposals for amending the distribution of budgetary appropriations for inclusion in the draft law (decision) on amending the law (decision) on the budget | Authorized division of the chief administrator of budgetary funds | Formation and submission of proposals to change the consolidated budget list and limits of budget obligations | Authorized division of the chief administrator of budgetary funds | Bringing the limits of budgetary obligations to subordinate managers and recipients of budgetary funds | Formation and submission to the body of the Federal Treasury (financial body) of the expenditure schedule | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Formation and submission to the body of the Federal Treasury (financial body) of the register of expenditure schedules | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Drawing up a set of budget estimates, approval and maintenance of budget estimates (set of budget estimates) | Drawing up a set of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Approval and maintenance of a set of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Approval and maintenance of budget estimates | Authorized subdivision of the chief administrator (administrator) of budgetary funds | Formation and approval of state (municipal) tasks in relation to subordinate state (municipal) institutions | Formation of state (municipal) tasks in relation to subordinate state (municipal) institutions | Authorized division of the chief administrator of budgetary funds | Approval of state (municipal) tasks in relation to subordinate state (municipal) institutions | Head of Chief Administrator of Budgetary Funds | Ensuring that the recipients of interbudgetary subsidies, subventions and other interbudgetary transfers that have a designated purpose, as well as other subsidies and budgetary investments, comply with the conditions, goals and procedures established when they are provided | Collection and analysis of information on compliance with the conditions for the provision of funds from the budget (the effectiveness of their use) for the relevant transfer | Authorized division of the chief administrator of budgetary funds | Presentation of the results to the head (deputy head) of the chief administrator of budget funds for analyzing information on compliance with the conditions for the provision of funds from the budget | Authorized division of the chief administrator of budgetary funds | Taking measures to ensure the conditions for the provision of funds from the budget based on the results of the analysis, verification of compliance with the conditions for the provision of funds from the budget | Head (Deputy Head) of the Chief Administrator of Budgetary Funds | Preparation and presentation of budget reporting and consolidated budget reporting | Preparation of budget reporting | Submission of budget reporting | Authorized official of the accounting entity | Preparation of consolidated budget reporting | Authorized division of the chief administrator of budgetary funds | Submission of consolidated budget reporting | Authorized division of the chief administrator of budgetary funds | Calculation, accounting and control over the correct calculation, completeness and timeliness of payments (receipt of sources of financing the budget deficit) to the budget, penalties and fines on them (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, the legislation of the Russian Federation about customs) | Formation (updating) and approval of the list of budget revenue administrators subordinate to the chief budget revenue administrator | Authorized division of the chief administrator of budgetary funds | Control over the correctness of the calculation, completeness and timeliness of payments (receipt of sources of financing the budget deficit) to the budget | Making decisions on the return of overpaid (collected) payments to the budget, penalties and fines, as well as interest for the late implementation of such a return and interest accrued on overcharged amounts, and submitting instructions (messages) to the Federal Treasury for the return | Administrator of budget revenues, administrator of budget deficit financing sources | Clarification of payments to the budget, including outstanding receipts | Administrator of budget revenues, administrator of budget deficit financing sources |
Internal Financial Control Card
| Codes | "__" _____ 20__ | the date | Name of the chief administrator (administrator) of budgetary funds | _______________ | Head of BC | Name of the budget | _______________ | according to OKTM O | Name of the structural unit responsible for the implementation of internal budgetary procedures | _______________ |
| Information on the budget risk code contained in the List of Operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) | The frequency of the operation | Characteristics of the control action | Proposed measures to improve the quality of implementation of internal budgetary procedures, operations | Name of the internal budget procedure | Process name | the name of the operation | The official responsible for the operation | Method of control / Periodicity of control | control action | Type/method of control | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Submission by the main manager of budgetary funds (hereinafter - GRBS) to the financial body of proposals for the distribution of basic budget allocations for the next financial year and planning period (OBAS), amendments to the OBAS by codes of classification of budget expenditures | Receipt by the manager of budgetary funds (hereinafter - RBS) from the recipients of budgetary funds (hereinafter - PBS) proposals | Chief specialist-expert of the RBS department responsible for the preparation and submission of proposals (Ivanov I.I.) | In accordance with the schedule for the preparation and consideration of documents developed when drawing up a draft law (decision) on the budget for the next financial year and for the planning period (hereinafter referred to as the Schedule), when drafting a law (decision) on amending the law (decision) on the budget for the current financial year and for the planning period (hereinafter referred to as the draft law (decision), as proposals are received | Chief specialist-expert of the RBS department responsible for the preparation and submission of proposals (Ivanov I.I.) | Control by level of jurisdiction / As proposals are received | Timely collection of proposals from PBS; verification of compliance with the requirements of regulatory legal acts regulating budgetary legal relations and (or) stipulating public regulatory obligations and legal grounds for other expenditure obligations, as well as the requirements of internal standards and procedures (hereinafter referred to as verification); checking the correctness and completeness of filling out the form | Visual/Solid | Preparation and submission of proposals by structural subdivisions of RBS to the responsible structural subdivision of RBS | RBS department consultant (Sidorov I.O.) | Visual/Solid | In accordance with the Schedule, when drafting a law (decision) | Head of RBS department (Kuzmin N.A.) | Visual/Solid | Receipt by the responsible RBS structural subdivision of proposals from RBS structural subdivisions | Chief specialist-expert of the department responsible for the preparation and submission of proposals to the GRBS (Ivanov I.I.) | Timely collection of information from RBS structural subdivisions; examination; checking the correctness and completeness of filling out the form | Visual/Solid | Preparation and submission of proposals by the RBS to the GRBS | In accordance with the Schedule, when drafting a law (decision) | Chief specialist-expert of the department responsible for the preparation and submission of proposals to the GRBS (Matrosov A.I.) | Self-control / As proposals are prepared | Examination; checking the correctness and completeness of filling out the form; reconciliation of data; approval of the document; confirmation of receipt | Mixed/Solid | Head of the department responsible for preparing and submitting proposals to the GRBS (Mamin S.A.) | Control by the level of subordination / As the prepared proposals are submitted | Examination; checking the correctness and completeness of filling out the form; reconciliation of data; document approval | Mixed/Solid | Head of the RBS (Olenev A.I.) | Visual/Solid | Preparation and submission by structural subdivisions of GRBS to the responsible structural subdivision of GRBS of proposals | In accordance with the Schedule, when drafting a law (decision) | Adviser of the GRBS department (Yarovoy O.T.) | Self-control, related control / As proposals are prepared | Examination; checking the correctness and completeness of filling out the form: reconciliation of data; approval of the document; confirmation of receipt | Mixed/Solid | In accordance with the Schedule, when forming a draft law (decision), as soon as prepared proposals are received | Head of GRBS Department (I.M. Lanovoy) | Control by the level of subordination, related control / As soon as prepared proposals are received | Examination; checking the correctness and completeness of filling out the form; reconciliation of data; document signing | Mixed/Solid | Receipt, analysis and compilation by the responsible division of the GRBS of proposals from the PBS, RBS of the structural divisions of the GRBS | In accordance with the Schedule, during the formation of a draft law (decision), as proposals are received | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | Self-control, control by the level of jurisdiction / As proposals are received | Timely collection of proposals from PBS, RBS, structural subdivisions of GRBS; examination; checking the correctness and completeness of filling out the form; data reconciliation | Mixed/Solid | Head of the department responsible for the preparation and submission of OBAS to the Ministry of Finance of Russia (Titov Yu.M.) | Control by the level of subordination, control by the level of subordination / As soon as prepared proposals are received | Examination; checking the correctness and completeness of filling out the form; data reconciliation | Mixed/Solid | Formation of OBAS | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | In accordance with the Schedule, during the formation of a draft law (decision), as proposals are received | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | Self-control / As offers come in | Examination; checking the correctness and completeness of filling out the form; reconciliation of data; sighting of the document by the authorized and officials | Mixed/Solid | OBAS approval | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | In accordance with the Schedule, when drafting a law (decision) | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | Self-control / As agreed OBAS are received | Checking for Consent Data | Visual/Solid | OBAS approval | In accordance with the Schedule, when forming a draft law (decision), as soon as the formed and agreed OBAS are received | Head of GRBS (Vasiliev V.V.) (authorized person) | Control by the level of subordination / As soon as prepared OBAS are received | Confirmation of the transaction by affixing a mark of approval, signature of an authorized official | Visual/Solid | Representation of OBAS in the Ministry of Finance of Russia | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | In accordance with the Schedule, when drafting a law (decision) | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | Self-control / As soon as prepared OBAS become available | Confirmation of the fact of receipt by the Ministry of Finance of Russia; verification of compliance with the deadlines for submission of OBAS | Visual/Solid | Preparation and execution of budget estimates | Preparation and submission of an application for cash flow, including through the remote financial document management system of the Federal Treasury | Formation of an application for cash flow in the prescribed form | Advisor to the department responsible for processing and sending an application for cash expenses (Lyapin A.S.) | Throughout the year, as needed | Advisor to the department responsible for processing and sending an application for cash expenses (Lyapin A.S.) | Self-control / As applications are prepared | Examination; reconciliation of data; checking the correctness and completeness of filling out the form; checking compliance with the deadline; document approval | Visual/Solid | Signing an application for cash flow | Head of the department responsible for processing and sending an application for cash expenses (Mikhailova N.N.) | Head of the department responsible for processing and sending an application for cash expenses (Mikhailova N.N.) | Examination; reconciliation of data; checking the correctness and completeness of filling out the form; checking compliance with the deadline; confirmation of the transaction by affixing a signature by an authorized official | Visual/Solid | Head (Snezhin A.I.) | During the year, as prepared applications are submitted | Head (Snezhin A.I.) | Control by the level of subordination / As soon as prepared applications are received | Confirmation of the transaction by affixing a signature by an authorized official | Visual/Solid | Sending an application for cash expense to the Federal Treasury | Advisor to the department responsible for processing and sending an application for cash expenses (Lyapin A.S.) | Throughout the year, as applications are signed | Advisor to the department responsible for processing and sending an application for cash expenses (Lyapin A.S.) | Self-control / As signed applications are received | Confirmation of the fact of receipt by the Federal Treasury; verification of compliance with the deadline | Visual/Solid | The procedure for maintaining budget accounting, including the acceptance of primary accounting documents (drawing up consolidated accounting documents), reflecting the information specified in the primary accounting documents and budget accounting registers, assessing property and liabilities, as well as inventories | Compilation and maintenance of budget accounting registers | Reflection of data contained in primary (consolidated) accounting documents in budget accounting registers | During the year, as primary accounting documents are received | Consultant of the department responsible for compiling and maintaining budget accounting registers (Kashina N.L.) | Self-control / As information on primary accounting documents is reflected | Visual/Solid | Signing budget accounting registers | During the year, as registers are formed | Head of the department responsible for compiling and maintaining budget accounting registers (Egorova A.P.) | Control by the level of subordination / As registers are formed | Confirmation of the transaction by affixing a signature | Visual/Solid | Entering a record of these turnovers on accounts from the relevant Journals of Operations in the General Ledger | Consultant of the department responsible for compiling and maintaining budget accounting registers (Kashina N.L.) | During the year, as the journals of operations are formed | Consultant of the department responsible for compiling and maintaining budget accounting registers (Kashina N.L.) | Self-control / As information is reflected in the Transaction Logs | Verification, including the requirements of the adopted accounting policy; checking the correctness and completeness of filling out the form; data reconciliation | Visual/Solid | Making changes to budget accounting registers | Consultant of the department responsible for compiling and maintaining budget accounting registers (Kashina N.L.) | Throughout the year, as changes become necessary | Consultant of the department responsible for compiling and maintaining budget accounting registers (Kashina N.L.) | Self-control / As information is reflected in registers | Verification, including the requirements of the adopted accounting policy; checking the correctness and completeness of filling out the form; reconciliation of data; document approval | Visual/Solid | Head of the department responsible for compiling and maintaining budget accounting registers (Egorova A.P.) | During the year, as changes are made to the registers | Head of the department responsible for compiling and maintaining budget accounting registers (Egorova A.P.) | Control by the level of subordination / As the formation of changes in the registers | Confirmation of the transaction by affixing a signature | Visual/Solid |
When filling out the Internal Financial Control Card (hereinafter referred to as the Card), the following information is indicated.
1. Column 1 of the Map shall indicate the name of the internal budgetary procedure.
2. Column 2 of the Map shall indicate the name of the process of the internal budgetary procedure.
3. In column 3 of the Card, the name of the operation is indicated (actions for the formation of a document necessary for the implementation of the internal budgetary procedure).
4. Column 4 of the Card shall contain data on the official responsible for performing the operation, including the name of the position held by him and (or) his surname and initials.
5. Column 5 of the Card indicates the frequency of the operation (for example, no later than one business day from the date of receipt of the information necessary for the formation of the document).
6. Column 6 of the Card shall contain data on the official performing control actions, including the name of the position he fills and (or) his surname and initials.
7. Column 7 of the Card indicates one of the control methods "Self-control", "Associated control", "Control by the level of subordination" or "Control by the level of subordination", as well as the frequency of control. For example, when forming indicators of the expenditure schedule in terms of distributing limits of budget obligations for the purchase of goods, works and services to meet state (municipal) needs in order to ensure the execution of budget estimates, the authorized unit of the chief administrator of budget funds receives draft budget estimates and (or) draft plans - procurement schedules to meet state (municipal) needs. The official of the specified division exercises control over the level of jurisdiction by checking the execution of the draft budget estimate and (or) checking the procurement schedule, then draws up a conclusion on the elimination of violations and shortcomings if they are identified. In relation to the execution of the conclusion, the specified person exercises self-control, and the head of the specified unit - control over the level of subordination.
8. Column 8 of the Card shall indicate the name and description of the control actions applied to the transaction indicated in column 3 of the Card.
9. In column 9 of the Card, one of the following types of control is indicated - "Visual", "Automatic", "Mixed", as well as the method of control - "Complete" or "Selective".
10. Column 10 of the Map indicates the proposed measures to improve the quality of the implementation of internal budgetary procedures and operations.
Journal of accounting for the results of internal financial control for ____ year
| Codes | the date | Name of the chief administrator (administrator) of budgetary funds | _______________ | Head of BC | Name of the budget | _______________ | according to OKTM O | Name of the structural unit responsible for the implementation of internal budgetary procedures | _______________ |
| the date | Information about the budget risk code contained in the internal financial control card | The official carrying out the control action | Identified shortcomings and (or) violations | Information about the causes of deficiencies (violations) | Proposed measures to eliminate shortcomings (violations), their causes | Removal mark | Name of the internal budget procedure | Process name | the name of the operation | The official responsible for the operation | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 18.06. | Preparation and submission of documents to the financial authority necessary for the preparation and consideration of the draft budget, including registers of expenditure schedules and justifications for budget allocations (hereinafter - OBAS) | Submission by the main manager of budgetary funds to the financial authority of proposals for the distribution of budget expenditure classification codes of basic budgetary appropriations for the next financial year and planning period (OBAS), changes in OBAS | Receipt, analysis and compilation by the responsible unit of the main manager of budgetary funds of proposals from recipients of budgetary funds. budget managers. structural divisions of the chief manager of budgetary funds | Advisor to the department responsible for preparing and submitting the OBAS to the financial authority | Advisor to the department responsible for the preparation and presentation of OBAS to the Ministry of Finance of Russia (Tikhonov A.V.) | The structural subdivision of the main manager of budgetary funds did not submit the document in the prescribed form | The document was formed by a new employee, formal control by the head of the structural unit | Conduct training for the employee on the issue of filling out the document, strengthen control over the employee by the head of the structural unit | 05.07. employee was trained on how to fill out the form | (Tikhonov A.V.) |
1. In column 1 of the Journal of accounting for the results of internal financial control (hereinafter referred to as the Journal), the date of the control action is indicated.
2. Column 2 of the Journal indicates the name of the internal budgetary procedure.
3. Column 3 of the Journal indicates the name of the process.
4. Column 4 of the journal indicates the name of the operation.
5. Column 5 of the Journal shall contain data on the official responsible for performing the operation, including the name of the position he fills and (or) his surname and initials.
6. Column 6 of the Journal shall contain data on the official performing control actions, including the name of the position he fills and (or) his surname and initials.
7. Column 7 of the Journal indicates the results of the control action - identified shortcomings and (or) violations.
8. 8 of the Journal contains information about the causes of deficiencies (violations).
9. Column 9 of the Journal indicates the proposed measures to eliminate shortcomings (violations), the causes of their occurrence (for example, the application software needs to be finalized in terms of generating budget revenue forecasts).
10. In column 10 of the Journal, a mark is made after the elimination of the identified shortcomings (violations), the reasons for their occurrence.
REPORT on the results of internal financial control
| Control methods | Number of deficiencies (violations) identified | Number of proposed measures to eliminate deficiencies (violations), their causes, conclusions | Number of measures taken. executed conclusions | 1 | 2 | 3 | 4 | 1. Self-control | 2. Adjacent control | 3. Control by subordination | 4. Control by jurisdiction | Total |
1. Column 2 of the Report on the results of internal financial control (hereinafter referred to as the Report) indicates the number of identified deficiencies (violations).
2. Column 3 of the Report indicates the number of proposed measures to eliminate deficiencies (violations), their causes, conclusions.
3. Column 4 of the Report indicates the number of measures taken and conclusions executed.
EXPLANATORY NOTE
| Codes | on _______________ | the date | Chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget revenues, chief administrator, administrator of budget deficit financing sources | according to OKPO | _________________________ | Head of BC | Name of the budget (public legal entity) | _________________________ | according to OKTM O | Periodicity: | Unit of measurement: | rub. | by OKEI | 383 |
Order of the Ministry of Finance of the Russian Federation No. 1394 dated December 29, 2017 “On Amendments to the Methodological Recommendations for Internal Financial Control Approved by Order No. 356 of the Ministry of Finance of the Russian Federation dated September 7, 2016” amended the Methodological Recommendations for Internal Financial Control approved by the Order of the Ministry of Finance of the Russian Federation dated 07.09.2016 No. 356 (hereinafter - Methodological recommendations No. 356). We will talk about these changes in the article.
The budgetary powers of the chief manager (manager) of budgetary funds, the chief administrator (administrator) of budget revenues, the chief administrator (administrator) of sources of financing the budget deficit for the implementation of internal financial control are established by Art. 160.2-1 of the RF BC.
According to part 1 of this article, the main manager (manager) of budgetary funds conducts internal financial control aimed at:
to comply with internal standards and procedures for the preparation and execution of the budget for expenditures, the preparation of budget reporting and the maintenance of budget accounting by this manager and subordinate managers and recipients of budget funds;
for the preparation and organization of measures to increase the economy and efficiency of the use of budgetary funds.
The chief administrator (administrator) of sources of financing the budget deficit maintains internal financial control aimed at complying with internal standards and procedures for drawing up and executing the budget for sources of financing the budget deficit, compiling budget reporting and maintaining budget accounting by this administrator and subordinate administrators of budget deficit financing sources.
The tasks of internal financial control are:
risk management of full or partial failure to achieve the results of the implementation of internal budgetary procedures;
prompt identification, elimination and suppression of violations of the budgetary legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations, as well as lawful actions of officials that negatively affect the exercise by the main administrators (administrators) and recipients of budgetary funds of budgetary powers and (or) the efficiency of the use of budgetary funds ;
increasing the economy and efficiency of the use of budgetary funds through the adoption and implementation of decisions based on the results of internal financial control.
In view of the foregoing, internal financial control by the chief manager (manager) of budget funds, the chief administrator (administrator) of budget revenues, the chief administrator (administrator) of sources of financing the budget deficit is carried out in relation to themselves and their subordinate managers, administrators and recipients of budget funds.
The procedure for internal financial control must be established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local administration. The rules for the implementation by the said bodies (persons) of internal financial control are established by Decree of the Government of the Russian Federation dated March 17, 2014 No. 193 “On approval of the Rules for the implementation of 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. 89” (hereinafter referred to as Rules No. 193). In addition, Guidelines No. 356 should be followed.
Recall that the recipients of budgetary funds are recognized as a state authority (state body), a management body of a state non-budgetary fund, a local government body, a local administration body that is under the jurisdiction of the chief manager (manager) of budgetary funds - a state institution that has the right to accept and (or) fulfillment of budgetary obligations on behalf of a public legal entity at the expense of the relevant budget, unless otherwise established by the Budget Code.
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 certain cases) are 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. An exception to this rule is when the authorities of the recipient of budgetary funds are assigned to them. So, by virtue of Part 4 of Art. 79 of the Budget Code of the Russian Federation, state authorities, management of state extra-budgetary funds, local self-government have the right to transfer on a gratuitous basis on the basis of agreements their powers of the state (municipal) customer to conclude and execute state (municipal) contracts on behalf of the relevant public law entity on behalf of these bodies when implementation of budgetary investments in objects of state (municipal) property (with the exception of powers related to the commissioning of these objects in accordance with the established procedure) to budgetary and autonomous institutions in respect of which the named bodies perform the functions and powers of the founders.
Financial support for the fulfillment of the state task by budgetary and autonomous institutions is carried out in the form of a subsidy, the amount of which is calculated on the basis of standard costs for the provision of public services within the framework of the state task and standard costs for the maintenance of real estate and especially valuable movable property assigned to the institution or acquired by it at the expense of funds allocated by the founder (with the exception of leased property), as well as for the payment of taxes, the object of taxation of which is the specified property, including land.
By virtue of Art. 78.1 of the Budget Code of the Russian Federation, the budgets of the budgetary system of the Russian Federation provide for subsidies to budgetary and autonomous institutions for financial support fulfillment by them of the state (municipal) task.
Consequently, after the subsidy for the implementation of the state task is written off in the prescribed manner from the single account of the budget and credited to the account of the institution, it loses the status of the funds of the corresponding budget. These funds are not subject to the requirements of budgetary legislation, and, as we have already noted above, in relation to budgetary and autonomous institutions(except in certain cases) no internal financial control can be exercised.
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Based on clause 3 of Regulation No. 193, internal financial control is carried out in the structural subdivisions of the chief administrator (administrator) of federal budget funds and the recipient of federal budget funds exercising budgetary powers.
Responsibility for the organization of internal financial control lies with the head or deputy head of the chief administrator (administrator) of the federal budget funds, who supervises the structural subdivisions of the chief administrator (administrator) of the federal budget funds, in accordance with the distribution of duties.
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;
maintenance, accounting and storage of registers (journals) of internal financial control;
preparation and presentation of reports on the results of internal financial control.
According to new edition Clause 7 of Methodological Recommendations No. 356 internal financial control is carried out by carrying out control actions, as well as taking measures to improve the quality of the implementation of internal budgetary procedures, ensuring the reliability of budget reporting.
In this case, the control actions include:
checking the compliance of documents with the requirements of regulatory legal acts regulating budgetary legal relations and (or) stipulating public regulatory obligations and legal grounds for other expenditure obligations, as well as the requirements of internal standards and procedures;
confirmation (approval) of transactions, confirming the eligibility of their commission, for example, endorsement of a document by a higher official;
reconciliation of data, that is, a comparison of data from different sources of information (for example, reconciliation of budget accounting account balances with data from primary documents for settlements with suppliers and contractors);
collection (request), analysis and evaluation (monitoring) of information on the implementation of internal budgetary procedures;
other control activities.
Recall that control actions are divided into visual, automatic and mixed. Visual control actions are carried out without the use of application automation software. Automatic control actions are performed using application automation software without the participation of officials. Mixed control actions are performed using these automation tools with the participation of officials.
There are two ways to carry out control actions:
solid - in relation to each transaction performed;
selective - in relation to a separate transaction.
When conducting internal financial control, the following methods of internal financial control are used:
self-control;
control over the level of subordination;
control by the level of jurisdiction;
adjacent control.
The head (deputy head), officials of authorized divisions of the chief administrator (administrator) of budgetary funds exercise control over the level of jurisdiction by conducting checks in accordance with the internal financial control card aimed at establishing the compliance of the submitted documents with the requirements of regulatory legal acts regulating budgetary legal relations, legal acts chief administrator (administrator) of budgetary funds. The results of such inspections are documented in a conclusion indicating the need to make corrections and (or) eliminate deficiencies (violations), if any, within the time period established in the conclusion, or with a permissive inscription on the submitted document.
Departmental financial control is carried out in relation to subordinate budget managers, recipients of budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit.
The chief administrator of budgetary funds has the right to decide on the creation of divisions of departmental financial control (appointment of authorized officials) or the involvement of existing control divisions for conducting departmental financial control.
Departmental financial control is carried out in accordance with the regulations approved by the head of the chief administrator of budgetary funds.
The head (deputy head) of the chief administrator (administrator) of budgetary funds, in order to assess the effectiveness of internal financial control, has the right to instruct the unit (official) to analyze the results of internal financial control. Based on the results of consideration of the analysis of the indicated results, the head (deputy head) of the chief administrator (administrator) of budgetary funds makes decisions, a list of which is given in clause 18 of Methodological Recommendations No. 356.
By order of the Ministry of Finance of the Russian Federation No. 1394, this list has been significantly expanded. Now the head (deputy head) of the chief administrator (administrator) of budgetary funds can also make decisions aimed at:
to improve the methods and timing of transactions (actions for the formation of documents necessary for the implementation of internal budgetary procedures);
to monitor changes in budget legislation and other regulatory legal acts regulating budgetary legal relations, as well as provisions of laws, other regulatory legal acts that stipulate public regulatory obligations and (or) legal grounds for other expenditure obligations;
on officials who carry out internal budgetary procedures.
Recall that the internal financial control card is a preparatory document for internal financial control. We can assume that the internal financial control card is an analogue of the plan control work compiled by the regulatory authorities. Note that planning is one of the elements of the effectiveness of the organization and control. Timely planning allows you to shorten the organizational process and free up time for the preparatory period.
Drawing up an internal financial control map is assigned to the unit responsible for the results of the implementation of internal budgetary procedures. The formation, approval and updating of internal financial control cards are carried out in the manner established by the main manager of budget funds.
By virtue of clause 10 of Regulation No. 193, the internal financial control card for each subject of internal financial control reflected in it must contain the following data:
about the official responsible for the execution of the operation (actions for the formation of the document necessary for the implementation of the internal budgetary procedure);
about the frequency of the operation;
on officials carrying out control actions;
on methods of control;
on the frequency of control;
about methods of carrying out control actions.
According to the new wording of paragraph 25 Guidelines 356, the process of forming (updating) an internal financial control card includes the following steps:
Analysis of the subject of internal financial control, including for the presence of operations with corruption risks (actions for the formation of documents necessary for the implementation of internal budgetary procedures) (hereinafter referred to as corruption-dangerous operations), in order to determine the methods of control and control actions applied to it.
Corruption-dangerous operations include operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures):
in the performance of which a conflict of interest may arise and in respect of which internal financial control is exercised by officials filling positions included in the list of positions, the filling of which is associated with corruption risks;
an internal budgetary procedure defined by the chief administrator (administrator) of budgetary funds as corruption-dangerous (during the implementation of which a conflict of interest is most likely to occur);
in respect of which there is information about signs indicating corrupt actions or inaction of officials in their implementation.
Formation of a list of operations (actions for the formation of documents necessary for the implementation of the internal budget procedure) indicating the absence of the need or the need for control actions and methods for their implementation, determined by the results of the budget risk assessment. Note that earlier it was envisaged to form such a list in case there are more than ten operations necessary to carry out the internal budgetary procedure.
At the same time, corruption risk is understood as the possibility of abuse of official duties in order to obtain both for the subjects of internal financial control and for third parties benefits in the form of money, valuables, other property or services of a property nature, other property rights.
The previous version of clause 25 of Methodological Recommendations No. 356 did not provide for the analysis of the subject of internal financial control, thereby contradicting clause 11 of Rules No. 193.
When forming the list of operations (actions for the formation of documents necessary for the implementation of internal budget procedures), it is necessary to determine the processes that make up the internal budget procedure. Such processes include:
preparation and submission of justifications for budget allocations for the purchase of goods, works and services;
preparation and submission of justifications for budget allocations for the provision of subsidies to state (municipal) institutions;
approval of state (municipal) tasks in relation to subordinate state (municipal) institutions;
preparation and presentation of budget reports;
approval and maintenance of a set of budget estimates.
The subdivision (official) responsible for the results of the implementation of internal budgetary procedures shall provide the subdivision (official) that analyzes the internal financial control of the chief administrator (administrator) of budgetary funds with information on the assessment of budgetary risks.
When compiling the list, the budgetary risks associated with carrying out the operation included in this list should be assessed in order to include it in the internal financial control card, and determine the control actions applied to it. The assessment of budgetary risks should consist in identifying risks for each operation and determining the level of risk.
information specified in the submissions and instructions of the state (municipal) financial control bodies;
other information about violations and shortcomings in the field of budgetary legal relations, their causes and conditions.
This identification consists in determining for each operation possible events, the occurrence of which will negatively affect the result of the internal budgetary procedure (for example, untimely execution of the operation, errors made during the operation).
Each budget risk should be assessed against the following criteria:
"probability" - characterizes the degree of possibility of an event that negatively affects the implementation of the internal budgetary procedure. Previously, it was envisaged that this criterion characterizes the expectation of the occurrence of an event that negatively affects the implementation of internal budgetary procedures. The assessment according to the named criterion should be carried out taking into account the results of the analysis of the existing causes and conditions (circumstances) of the implementation of the budget risk, including the conditions and circumstances that allow abuse of official duties in order to obtain both for the subjects of internal financial control and for third parties benefits in the form of money, valuables, other property or services of a property nature, other property rights;
"degree of influence" - characterizes the level of the negative impact of the event on the result of the implementation of the internal budget procedure, determined by the magnitude of the deviation from the target values of financial management quality indicators characterizing the results of the implementation of the internal budget procedure, by the magnitude of the damage caused to the public legal entity or by the magnitude of the distortion of budget reporting and (or) by the magnitude of the deviation from the target values of indicators of the state (municipal) program, as well as by the loss of reputation of the chief administrator (administrator) of budgetary funds, by the significance of sanctions imposed for violations of budgetary legislation, by reducing the effectiveness (thriftiness) of the use of budgetary funds. Recall that earlier, instead of the budget risk “degree of influence”, the risk of “consequences” was used, which characterizes the amount of possible damage, loss of reputation of the main manager of budget funds (decrease in the external assessment of the quality of financial management of the main manager of budget funds), the significance of sanctions imposed for the violation of budget legislation , decrease in the indicator of efficiency (thriftiness) of the use of budgetary funds.
As before, the value of each of these criteria is assessed as "low", "medium" or "high".
Assessment of the values of the budget risk criteria should be carried out by officials responsible for the formation of internal financial control charts, taking into account:
information of the relevant structural subdivisions of the chief administrator (administrator) of budgetary funds on the results of internal financial control and internal financial audit;
information about violations identified by state (municipal) financial control bodies;
information about the occurrence of corruption risks in the course of internal budgetary procedures, including signs indicating corrupt actions or inaction of officials.
At the same time, a violation is understood as non-compliance with regulatory legal acts regulating budgetary legal relations and (or) stipulating public regulatory obligations and legal grounds for other expenditure obligations, as well as the requirements of internal standards and procedures.
Fiscal risk is recognized as significant if the value of at least one of the budget risk criteria is assessed as “high” or if the values of both budget risk criteria are simultaneously assessed as “medium”.
The internal financial control charts include operations (actions for the formation of documents necessary for the implementation of the internal budgetary procedure) with significant budgetary risks.
Order No. 1394 of the RF Ministry of Finance changed the form of the report on the results of internal financial control. The column “Number of control actions” was excluded from it, which reflected information on the number of control actions performed.
Let's briefly formulate the main changes:
clarified the list of control actions performed in the course of internal financial control;
the list of decisions that can be taken by the head of the chief administrator (administrator) of budget funds based on the results of internal financial control has been expanded;
clarified the process of formation (updating) of the card of internal financial control;
the form of the report on the results of internal financial control has been changed.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
To ensure a uniform approach to the implementation by the main administrators (administrators) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of financing the budget deficit of internal financial control, I order:
A.G. SILUANOV
Approved
order of the Ministry of Finance
Russian Federation
INTERNAL FINANCIAL CONTROL
I. General provisions
1. These guidelines have been developed to clarify the provisions of Article 160.2-1 of the Budget Code of the Russian Federation in order to ensure a uniform approach to the organization and conduct of internal financial control by the main managers (managers) of budget funds, chief administrators (administrators) of budget revenues, chief administrators (administrators) sources of financing the budget deficit (hereinafter referred to as the chief administrator (administrator) of budgetary funds).
2. The organization of internal financial control is carried out taking into account the requirements of Article 160.2-1 of the Budget Code of the Russian Federation, which determine that internal financial control is aimed at:
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget for expenses, including the costs of purchasing goods, works, services to meet state (municipal) needs, drawing up budget reporting and maintaining budget accounting by the main manager of budgetary funds and subordinate managers and recipients of budgetary funds;
preparation and organization of measures to increase the economy and efficiency of the use of budgetary funds;
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget for income, the preparation of budget reporting and the maintenance of budget accounting by the chief administrator of budget revenues and subordinate administrators of budget revenues;
compliance with the internal standards and procedures established in accordance with the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations, for the preparation and execution of the budget by sources of financing the budget deficit, the preparation of budget reporting and the maintenance of budget accounting by the chief administrator of sources of financing the budget deficit and subordinate administrators sources of financing the budget deficit.
3. The tasks of internal financial control are:
management of events that negatively affect the implementation of internal budgetary procedures (hereinafter - budgetary risks);
prompt identification, elimination and suppression of violations of the budgetary legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations (hereinafter referred to as violations of budgetary legislation), as well as lawful actions of officials that negatively affect the implementation by the main administrators (administrators) and recipients of budgetary funds of budgetary powers and (or) the effectiveness of the use of budgetary funds (hereinafter referred to as shortcomings in the field of budgetary legal relations);
increasing the economy and efficiency of the use of budgetary funds through the adoption and implementation of decisions based on the results of internal financial control.
4. Budgetary risks are divided into:
risks of non-compliance with budgetary legislation and other regulatory legal acts regulating budgetary legal relations;
risks of non-compliance with the principle of efficient use of budgetary funds;
risks of non-compliance with anti-corruption legislation in the course of internal budgetary procedures;
risks of failure to achieve the target values of financial management quality indicators established by the financial authority of the relevant budget in order to monitor (assess) the quality of financial management of the main administrators of budgetary funds (with the exception of indicators reflecting non-compliance with budgetary legislation and the principle of efficient use of budgetary funds).
5. Internal financial control is carried out in relation to the following internal budgetary procedures:
drawing up and submission to the financial body of the relevant budget of the budgetary system of the Russian Federation (management body of the state extra-budgetary fund) of the documents necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budget allocations;
preparation and submission to the chief administrator (administrator) of budgetary funds of the documents necessary for the preparation and consideration of the draft budget;
preparation and submission of documents to the Federal Treasury (financial body of a constituent entity of the Russian Federation, financial body of a municipality, management body of the state off-budget fund) necessary for the preparation and maintenance of a cash plan for budget revenues, budget expenditures and sources of financing the budget deficit;
drawing up, approval and maintenance of the budget list of the main manager (manager) of budgetary funds;
drawing up and sending documents to the financial body of the corresponding budget of the budget system of the Russian Federation (Federal Treasury, management body of the state extra-budgetary fund) necessary for the formation and maintenance of a consolidated budget list, as well as for bringing (distribution) of budget allocations and limits of budget obligations to the main budget managers funds;
drawing up, approval and maintenance of budget estimates and (or) drawing up (approval) of a set of budget estimates;
formation and approval of state (municipal) tasks in relation to subordinate state (municipal) institutions;
preparation and execution of budget estimates;
acceptance within the adjusted limits of budgetary obligations and (or) budgetary appropriations of budgetary obligations;
accrual, accounting and control over the correct calculation, completeness and timeliness of payments (receipts of sources of financing the budget deficit) to the budget, penalties and fines on them (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, legislation of the Russian Federation on insurance premiums);
making decisions on the return of overpaid (collected) payments to the budget, as well as interest for the untimely implementation of such a return and interest accrued on overcharged amounts (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, legislation Russian Federation on insurance premiums);
making decisions on offsetting (on clarifying) payments to the budget (with the exception of transactions carried out in accordance with the legislation of the Russian Federation on taxes and fees, customs legislation, the legislation of the Russian Federation on insurance premiums);
maintenance of budget accounting, including acceptance of primary accounting documents (consolidated accounting documents), reflection of information specified in primary accounting documents and budget accounting registers, assessment of property and liabilities, as well as inventories;
preparation and presentation of budget reporting and consolidated budget reporting;
ensuring that the recipients of interbudgetary subsidies, subventions and other interbudgetary transfers that have a designated purpose, as well as other subsidies and budgetary investments, comply with the conditions, goals and procedures established when they are provided;
enforcement of judicial acts on claims against a public law entity, as well as judicial acts providing for the foreclosure of funds from the budget of the budgetary system of the Russian Federation for monetary obligations of state institutions;
distribution of limits of budgetary obligations by subordinate managers and recipients of budgetary funds;
implementation of the actions provided for by legal acts on the provision of interbudgetary subsidies, subventions and other interbudgetary transfers with a special purpose, as well as other subsidies of actions aimed at ensuring that their recipients comply with the conditions, goals and procedure for their provision;
implementation of the actions provided for by legal acts on the provision (implementation) of budget investments aimed at ensuring compliance by their recipients with the conditions, goals and procedure for their provision;
implementation of the actions provided for by legal acts on the allocation to the disposal of the chief administrator (administrator) of sources of financing the budget deficit of appropriations intended to repay the sources of financing the budget deficit, actions aimed at ensuring the targeting and target nature of the use of these appropriations.
6. The subjects of internal financial control are:
head (deputy head) of the chief administrator (administrator) of budgetary funds;
heads and other officials of authorized divisions of the chief administrator (administrator) of budgetary funds, as well as officials of other divisions of the state body (local government body) authorized to carry out operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures) (hereinafter referred to as operations ).
7. Subjects of internal financial control carry out the following control actions:
checking the execution of documents for compliance with the requirements of regulatory legal acts regulating budgetary legal relations, and (or) legal acts of the chief administrator (administrator) of budgetary funds;
confirmation (approval) of transactions, confirming the eligibility of their commission, for example, endorsement of a document by a higher official;
reconciliation of data, i.e. comparison of data from different sources of information (for example, reconciliation of budgetary account balances with data from primary documents for settlements with suppliers and contractors);
collection and analysis of information on the results of the implementation of internal budgetary procedures;
other control activities.
8. Control actions are divided into visual, automatic and mixed.
Visual control actions are carried out by examining documents and transactions in order to confirm the legality and (or) effectiveness of the implementation of the relevant budget procedures.
Automatic control actions are carried out using application automation software without the participation of officials (for example, automatic verification of document details, control of entered amounts, automatic data reconciliation).
Mixed control actions are performed using application automation software with the participation of officials.
9. The methods of conducting control actions include:
continuous method, in which control actions are carried out in relation to each operation;
selective method, in which control actions are carried out in relation to a separate transaction (group of transactions).
10. When exercising internal financial control, the following methods of internal financial control are used - self-control, control by the level of subordination, related control and control by the level of subordination.
11. Self-control is carried out in a continuous way by an official of each unit of the chief administrator (administrator) of budgetary funds by checking each operation performed by him for compliance with the requirements of regulatory legal acts regulating budgetary legal relations, legal acts of the chief administrator (administrator) of budgetary funds, as well as by assessing the reasons negatively affecting the operation.
12. Control over the level of subordination is carried out by the head (deputy head) and (or) head of the subdivision of the chief administrator (administrator) of budgetary funds (other authorized person) by confirming (coordinating) operations carried out by subordinate officials, in a continuous way or by conducting an audit in relation to individual operations (groups of operations) in a selective way.
13. Related control is carried out by a complete and (or) selective method by the head of the subdivision of the chief administrator (administrator) of budgetary funds (other authorized person) by coordinating (confirming) operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures) carried out by officials of other structural subdivisions of the chief administrator (administrator) of budgetary funds.
14. Control by the level of subordination is carried out in order to exercise budgetary powers by the chief administrator (administrator) of budgetary funds in a complete and (or) selective way by this chief administrator (administrator) of budgetary funds in relation to procedures and operations performed by subordinate managers and recipients of budgetary funds, revenue administrators budget and administrators of sources of financing the budget deficit, by conducting inspections aimed at establishing the compliance of the submitted documents with the requirements of regulatory legal acts of the Russian Federation governing budget legal relations, internal standards and procedures, and by collecting (requesting), analyzing and evaluating the chief administrator (administrator) of budget media about the organization and the results of the implementation of internal budgetary procedures by subordinate administrators of budgetary funds and recipients of budgetary funds (hereinafter referred to as monitoring).
The results of such inspections are documented in a conclusion indicating the need to make corrections and (or) eliminate deficiencies (violations), if any, within the time period established in the conclusion, or with a permissive inscription on the submitted document.
15. Internal financial control of the chief administrator (administrator) of budgetary funds is carried out in accordance with the approved card of internal financial control.
The recipient of budgetary funds exercises internal financial control in accordance with the accounting policy acts adopted in accordance with the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n.
16. The internal financial control card is a preparatory document for conducting internal financial control, containing for each operation reflected in it, data on the official responsible for the operation, the timing and (or) frequency of the operation, officials performing control actions in the course of self-control , related control and control by the level of subordination (subordination), frequency, method of carrying out control actions, as well as other necessary data. The internal financial control chart should cover all internal budgetary procedures for the results of which the relevant unit is responsible.
17. Data on shortcomings and (or) violations in the execution of internal budgetary procedures identified in the course of internal financial control, information on sources of budgetary risks and on proposed (implemented) measures to eliminate them (hereinafter referred to as the results of internal financial control) are reflected in registers (logs ) internal financial control and reporting on the results of internal financial control.
18. The head (deputy head) of the chief administrator (administrator) of budgetary funds, in order to assess the effectiveness of internal financial control, has the right to instruct the unit (official) to analyze the results of internal financial control.
Based on the results of consideration of the analysis of these results, the head (deputy head) of the chief administrator (administrator) of budgetary funds makes decisions indicating the timing of their implementation, aimed at:
ensuring the application of effective automatic control actions in relation to individual operations and (or) eliminating the shortcomings of the applied software tools for automating control actions, as well as eliminating inefficient automatic control actions;
changing internal financial control charts to increase the ability of internal financial control procedures to mitigate budgetary risks;
updating the system of forms, registers and classifiers as a set of structured documents that allow reflecting unified operations in the process of exercising the budgetary powers of the chief administrator (administrator) of budgetary funds;
clarification of user access rights to databases, input and output of information from automated information systems that ensure the exercise of budgetary powers, as well as the rules for the interaction of users with information resources;
change in legal acts of the chief administrator (administrator) of budgetary funds, including in terms of establishing (clarifying) standards (criteria) in the field of regulating procedures for substantiating budgetary allocations, procurement of goods, works, services to meet state (municipal) needs and asset management in order to improving the efficiency of the use of budgetary funds, as well as acts establishing accounting policies;
clarification of rights for the formation of financial and primary accounting documents, as well as access rights to entries in budget accounting registers;
elimination of conflicts of interest among officials carrying out internal budgetary procedures;
application of material and (or) disciplinary liability to guilty officials;
maintaining an effective personnel policy in relation to the structural units of the chief administrator (administrator) of budgetary funds and heads of subordinate recipients of budgetary funds, expressed in improving the certification procedure and using its results when making personnel decisions, forming and maintaining a personnel reserve, promoting the most experienced and qualified employees, ensuring compliance of the distribution of incentive payments with the performance of employees, the creation of a system of interchangeability of employees, as well as the introduction of mechanisms for supervision and mentoring, the consolidation (clarification) of the distribution of powers and responsibilities for organizing and exercising internal financial control by a legal act of the chief administrator (administrator) of budgetary funds, updating job regulations and instructions, the establishment of qualification requirements for professional knowledge and skills necessary for the performance of duties duties of officials organizing and exercising internal financial control;
establishing requirements for bringing to the attention of the employees of the chief administrator (administrator) of budgetary funds the information necessary for the lawful implementation of internal budgetary procedures and the implementation of measures aimed at increasing the economy and efficiency of the use of budgetary funds.
19. Responsibility for the organization of internal financial control lies with the head or deputy head of the chief administrator (administrator) of budgetary funds in accordance with the distribution of duties.
20. The organization of internal financial control involves the formation and approval of the procedure for the implementation of internal financial control, providing for the provisions governing:
formation, approval and updating of internal financial control cards;
maintenance, accounting and storage of registers (journals) of internal financial control;
preparation and presentation of reports on the results of internal financial control.
internal financial control cards
21. Cards of internal financial control are drawn up in the units responsible for the results of the implementation of internal budgetary procedures.
22. The result of the implementation of the internal budgetary procedure is understood as a generated document necessary for the implementation of the budgetary authority of the chief administrator (administrator) of budgetary funds, drawn up in accordance with the requirements of regulatory legal acts regulating budgetary legal relations, legal acts of the chief administrator (administrator) of budgetary funds. Such documents include, for example, justification of budget allocations, register of expenditure commitments, budget estimate, draft budget estimate, budget reporting, application for cash expenditure, application for cash receipt.
23. The card of internal financial control is formed before the start of the next fiscal year. Refinement of internal financial control cards should be carried out:
when a decision is made by the head (deputy head) of the chief administrator (administrator) and the recipient of budgetary funds to amend the cards of internal financial control;
in the event of amendments (additions) to the regulatory legal acts regulating budgetary legal relations that require changes in the implementation of internal budgetary procedures.
24. The formation (updating) of the internal financial control card is carried out by the head of each unit responsible for the results of the implementation of internal budgetary procedures.
The internal financial control card is approved by the head (deputy head) of the chief administrator (administrator) of budgetary funds.
25. Before drawing up an internal financial control map in the unit responsible for the results of the implementation of internal budgetary procedures, it is recommended to create a list of operations (actions for the formation of documents necessary for the implementation of internal budgetary procedures) (hereinafter - the List) in case there are more than 10 operations necessary for implementation of the internal budgetary procedure. The form of the List and recommendations for filling it out are given in Appendix 1 to these Guidelines.
27. When compiling the List, the budgetary risks associated with the performance of the operation specified in the List are assessed in order to include it in the internal financial control chart, and determine the control actions applied to it.
28. Assessment of budgetary risks consists in identifying risks for each operation specified in the List and determining the level of risk.
29. Risk identification is carried out by analyzing the information specified in the submissions and instructions of the state (municipal) financial control bodies, recommendations (proposals) of the internal financial audit, other information about violations and shortcomings in the field of budgetary legal relations, their causes and conditions, and consists in determining for each operation of possible events, the occurrence of which will negatively affect the result of the internal budget procedure (for example, untimely execution of the operation, errors made during the execution of the operation).
30. Each budget risk is assessed according to the "probability" criterion, which characterizes the expectation of an event that negatively affects the implementation of internal budgetary procedures, and the "consequence" criterion, which characterizes the amount of possible damage, loss of reputation of the chief administrator (administrator) of budgetary funds (reduction of the external assessment the quality of financial management of the chief administrator of budgetary funds), the significance of sanctions imposed for the violation of budgetary legislation, a decrease in the performance indicator (thriftiness) of the use of budgetary funds. For each criterion, a scale of levels of probability (consequences) of risk is determined, which has at least four positions, for example:
0 to 20%, 20 to 40%, 40 to 60%, 60 to 80%, 80 to 100%;
Low, moderate, high, very high.
31. Probability is assessed based on the analysis of information on the following causes of risks:
insufficiency of the provisions of legal acts of the chief administrator (administrator) of budgetary funds, as well as other acts, orders (instructions) and instructions regulating the implementation of the internal budgetary procedure and (or) their inconsistency with regulatory legal acts regulating budgetary legal relations, at the time of the operation;
a long period of bringing the means of automating the preparation of documents and (or) reflecting the relevant operations in accordance with the requirements of the current provisions of regulatory legal acts regulating budgetary legal relations.
low quality of the content and (or) untimely submission of documents submitted to officials carrying out internal budgetary procedures necessary for conducting operations;
the presence of a conflict of interest among officials carrying out internal budgetary procedures (for example, responsibility for the acceptance of goods, works, services and the accuracy of cash planning in order to pay for the purchase is carried out by one official);
lack of differentiation of user access rights to databases, input and output of information from automated information systems that ensure the exercise of budgetary powers, as well as the regulation of user interaction with information resources;
inefficiency of automation tools for the preparation of the document required for the implementation of the internal budget procedure;
insufficient staffing of the unit responsible for the implementation of the internal budgetary procedure;
other risk factors.
32. The likelihood and impact scores are assessed according to the budget risk matrix below, which assigns a risk level (e.g. low, medium, high, very high) to each combination of likelihood and impact, as shown in the following table.
Fiscal risk assessment matrix
|
Level according to the criterion "Probability" |
Level according to the criterion "Consequences" |
|||
|
Moderate |
Very tall |
|||
|
from 20 to 40% |
||||
|
from 40 to 60% |
Very tall |
|||
|
from 60 to 80% |
Very tall |
Very tall |
||
|
from 80 to 100% |
Very tall |
Very tall |
||
Level according to the criterion "Probability"
Level according to the criterion "Consequences"
Level according to the criterion "Probability"
Level according to the criterion "Probability"
Level according to the criterion "Consequences"
Level according to the criterion "Consequences"
Moderate
Very tall
Moderate
Moderate
Very tall
Very tall
from 20 to 40%
from 20 to 40%
from 20 to 40%
from 40 to 60%
Very tall
from 40 to 60%
from 40 to 60%
