According to Article 1 of the Budget Code of the Russian Federation /20, p. 144/, legal relations arising in the course of control over the execution of budgets are related to budgetary legal relations, and therefore they are regulated by the Budget Code Russian Federation, which establishes the status of participants in the budget process, as well as the legal basis for the procedure and conditions for bringing to responsibility for violation of the budget legislation of the Russian Federation.
Budget institutions are participants in the budget process. The concept of a budgetary institution is given in article 161 of the Budget Code of the Russian Federation. Budgetary institution - an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of the state non-budgetary fund based on income and expenses. Organizations endowed with state or municipal property on the basis of the right of operational management, which do not have the status of a federal state-owned enterprise, are also recognized as budgetary institutions.
The purpose of creating a budgetary institution is the implementation by the state or local governments of certain functions (law enforcement, defense, social, etc.). Indeed, it is impossible to provide society with security from external enemies without having a well-armed army and appropriate defense institutions.
Taking into account the purpose of creating budgetary institutions, it can be assumed that the main source of financing their expenses is the corresponding budget. So, if the functions of a budgetary institution are of a state nature (police, pensions, etc.), then it is advisable to finance its activities from the federal budget, and if the activities of a budgetary organization are of a local (local) nature, then its activities should be financed from the budget of the subject of the federation or municipality /19, p. 13/.
As already noted, one of the elements of the budget process is to control its progress. The budget process in the Russian Federation has four stages:
1) Preparation of draft budgets;
2) Review and approval;
3) Execution of budgets;
4) Report on the execution of budgets, state and municipal financial control.
Financial control over the activities of budgetary institutions affects the entire process of the movement of financial resources, from their formation to obtaining financial results from the use of these resources (public utility of the use of budgetary funds). The classification of financial control is shown in fig. 1.1/10, p. 63/.
Rice. 1.1.
Depending on the subjects exercising financial control, the following types of it are distinguished:
National control is carried out by state authorities (the President and the Government of the Russian Federation, the Federal Assembly of the Russian Federation, the Ministry of Finance of the Russian Federation, the Ministry of Taxes and Duties of the Russian Federation, etc.). The main goal is to ensure the interests of the state and society in terms of receipt of income and expenditure of public funds;
Departmental control is carried out by control and audit departments, other structures of ministries and departments, covers the activities of enterprises, institutions and organizations accountable to them;
Internal control is carried out by economic and financial services of enterprises and organizations. The object of control is economic and financial activity;
Public control is carried out by non-governmental organizations. The object of control depends on the tasks facing them;
Independent control is carried out by special bodies: audit firms and other services /10, p. 66/.
By the time of the financial control is divided into preliminary, current and subsequent.
A feature of the Russian financial system is the predominance of subsequent financial control, that is, the main control functions are implemented (including with regard to control over the course of the budget process) at the stage of reviewing reports on the work done.
But, nevertheless, the reform of the financial system of the Russian Federation leads to the introduction of all forms of financial control used in developed countries. Thus, article 265 of the Budget Code of the Russian Federation legislates the following forms financial control exercised by legislative (representative) bodies and representative bodies of local self-government:
Preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;
Current control - during the consideration of certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government during parliamentary hearings and in connection with deputy requests;
Follow-up control - during the consideration and approval of reports on the execution of budgets / 21, p. 126/.
Preliminary and current control is carried out by the bodies of the Federal Treasury. This is the most modern type of control - "bloodless", without punishment and without the application of any sanctions. It is preventive in nature and aims to prevent violations.
Suppose a budget recipient comes to the Treasury to authorize an expenditure. The employee sees that in payment documents, for example, the wrong budget classification code is indicated or this expense exceeds the limits of budget obligations. By refusing to make a payment, the Treasury thereby prevents violations of budget laws.
In a nutshell, this is what Treasury control is all about.
The Ministry of Finance of Russia issued an order dated April 14, 2000 No. 42n "On approval of instructions on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of the Russian Federation." And although, as a result of the administrative reform, the Ministry of Finance of Russia now does not have such control bodies, this order is used by the state financial control bodies in practice / 10, p. 73/.
Paragraph 9 of this instruction establishes that the timing of the audit, the composition of the audit group, its head are determined by the head of the control and audit body, taking into account the scope of work and, as a rule, cannot exceed 45 calendar days. If the controller has found serious violations that may lead to an increase in the period of verification, he must inform his management. In this case, the verification period may be extended.
If the controller does not present a document on the extension of the inspection period, then the head of the institution has the right not to allow him to the inspection, since the period allotted for it has already expired.
In the Budget Code of the Russian Federation there are articles 158 and 269, which make the chief manager of budgetary funds (GRBS) responsible for the targeted and efficient use of funds by subordinate organizations and impose on him the obligation to conduct audits (checks) with them.
However, these articles also do not contain terms and procedures for conducting inspections. Therefore, any department independently determines who, how and with what frequency to check. In the absence of a law, each department independently develops and approves the regulations for conducting audits (inspections). They can, for example, take as a basis the order of the Ministry of Finance of Russia No. 42n or the order of the Federal Treasury of February 14, 2005 No. 22 and prepare their own instructions.
Articles 38 and 163 of the Budget Code of the Russian Federation require targeted, efficient and targeted use of funds. It turns out that the effective use is directly declared in the Budget Code of the Russian Federation. However, unfortunately, there is no legal definition of this concept anywhere /19, p. 78/.
From the established practice, we can say that the inefficient use of funds is their use without competitions, auctions or with violations of the rules for their conduct. After all, the competition is intended to ensure that the recipient of budgetary funds acquires a quality service or product (among those offered) at a lower price.
And for violation of the procedure for holding tenders, liability is established in the form of blocking expenses (Article 301 of the Budget Code of the Russian Federation). In addition, the heads of institutions are subject to an administrative fine of 100 to 200 minimum wages. If signs of a crime were found, then criminal liability is also provided for under article 178 of the Criminal Code of the Russian Federation.
The parent organization is the main manager of budgetary funds and their owner. It approves the estimate of income and expenses of the subordinate institution and has the right to specify the costs, for example, to the point of determining the brand of the purchased car.
The chief administrator has the right, in certain cases, to increase or decrease the limits of budgetary appropriations. It depends on the tasks set, which may change during the year. Moreover, on the basis of paragraph 2 of Article 296 of the Civil Code of the Russian Federation, the chief administrator of budgetary funds, as their owner, has the right to withdraw excess, unused or misused property.
Consider how auditors behave when conducting audits of budgetary institutions.
Auditors carry out documentary checks of the financial and economic activities of the institution. Schematically, it looks like this. Based on the comparison and comparison of documents, it is checked for what purposes the funds were received and for what purposes they were actually spent. At the same time, the state of accounting and reporting of the institution is checked. If any discrepancies are found, then, for example, an inventory can be carried out. There are a lot of ways and methods.
However, the controller does not have the right to interrogate, interrogate, evaluate the effectiveness. Also, the controller cannot measure the volume of completed construction (repair) work. He also has no right to compare signatures. This can only be done by the body authorized to carry out this activity /22, p. 117/.
If such violations are found, the controller must inform his management. And it, in turn, informs the relevant law enforcement or instructs (if necessary) to conduct an expert assessment of the relevant body.
In the same way, auditors from a higher organization should act when they check a subordinate institution.
Let's consider the most typical violations of the budgetary legislation revealed during the inspections in 2008.
The most typical violation is the misuse of funds. In most cases, this is an incorrect allocation of expenses by budget classification codes. That is, the funds, for example, had to be used under code 340, but they were used for the purposes provided for under code 310. Another option for misuse is changing the limits of budget obligations without the permission of the chief administrator.
However, it should be noted that the misuse of funds from the federal budget is steadily decreasing. Now it is about 3 percent of all violations.
At the same time, such a concept as other violations of financial and budgetary discipline appeared in violations. And I must say that their share is growing. These are, for example, shortages, loss of property. That is, mismanagement: funds are spent, but something is broken, lost, stolen, etc.
Such violations also include incomplete receipt of payments to the budgets. These are income tax arrears. individuals, payments for land, unified social tax. There are also overpayments and underpayments on wages, incorrect application of the northern and regional coefficients, incorrect calculations of the average salary upon dismissal of workers /10, p. 127/.
Another group of violations is the write-off of goods material assets in violation of the rules, as well as fuel and lubricants.
A body endowed with budgetary powers can fine for misuse of budgetary funds under Article 15.14 of the Code of Administrative Offenses of the Russian Federation. This is written in Article 284 of the Budget Code of the Russian Federation. If the inspection was carried out by controllers from Rosfinnadzor, then they have every right to make a decision on bringing to administrative responsibility.
The main managers of budgetary funds are not entitled to impose an administrative fine. At the same time, on the basis of Article 192 of the Labor Code of the Russian Federation, any head of a higher organization has the right to apply disciplinary measures (reprimand, reprimand, dismissal) to the head of a subordinate institution for financial violations.
The budget system of the Russian Federation consists of three levels: federal, subjects of the Russian Federation and municipal (local level). All three levels have their own control bodies, which are created to oversee the means that they are entitled to use, apply, determine. Therefore, if an institution receives the bulk of the funds from the federal budget and, for example, received 1 million rubles. from the regional budget, then the KRU of the governor (the regional financial department, the Chamber of Control and Accounts of the Legislative Assembly) has the right to come and check the use of this particular million. They can't check anything else.
If an institution of the federal level is located on the territory of the region and has not received a penny from the regional budget, then the regional Chamber of Control and Accounts has no right to come to them for verification at all. The principle of verification is as follows: from which budget the money is received, those control bodies should check their use /18, p. 131/.
The budget legislation does not say anything about specific periods of inspections. But paragraph 4 of Decree of the President of the Russian Federation No. 1095 says that they are held at least once a year. This means that inspections are carried out every year, that is, they cannot be carried out less often, but more often they can.
Unfortunately, there are no clear legal concepts of "preliminary, subsequent and current control" in the legislation. Controllers believe that reporting can be checked for a quarter or six months. But the limits of budgetary obligations are approved for a year, and they may change during the year.
Therefore, it is advisable to check the fully completed financial year. For example, in 2010 it makes sense to check financial and other documents for 2009.
The procedure for organizing and conducting internal financial control in an institution should be fixed in its accounting policy. The article considers the structure and main sections of the provision on internal control in an organization as an example.
By virtue of Art. 19 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and clause 6 of Instruction No. 157n, institutions of law enforcement agencies are required to organize internal control of the facts of economic life. Internal financial control is aimed at creating a system for complying with the legislation of the Russian Federation in the field of financial activities, internal procedures for the preparation and execution of the budget, improving the quality and reliability of budget reporting and budget accounting, as well as improving the effectiveness of the use of federal budget funds. The procedure for exercising such control must be approved when the institution forms its accounting policy. We will talk about what such a provision should contain in the article.
Once again, we note that the procedure for organizing and conducting internal financial control in an institution should be fixed in its accounting policy. In this case, the institution can form its accounting policy by issuing separate regulations.
The procedure for organizing and conducting financial control may be issued by a separate order.
Internal financial control can be exercised in the following ways:
- a structural unit is created in the institution (an internal financial control department with subordination to the head of the institution) or the position of an auditor is introduced (also with direct subordination to the head of the institution);
- a permanent commission is created in the institution, which will be entrusted with the implementation of this control;
- the implementation of internal financial control is assigned to employees of structural divisions of the institution (for example, employees of financial and personnel services). In such a situation, internal control will be carried out as part of preliminary and ongoing control activities.
The choice of control construction option depends on the expected scope of work, the financial and organizational capabilities of the institution (it is not always possible to introduce additional rates), the structural features of the institution, the competence of specialists, etc.
At the same time, internal financial control should include the following types of it.
|
Type of control |
Description |
|
Preliminary control |
Such control should be carried out before the performance of business transactions. It allows you to determine how appropriate and legitimate this or that operation will be. Thus, the control measures related to preliminary control are the analysis of the compliance of the concluded contracts with the approved plan of financial and economic activity, the verification of budgetary, financial, statistical, tax and other reporting before its approval or signing, etc. |
|
current control |
This type of control consists in conducting a daily analysis of compliance with budget execution procedures, compiling budget (accounting) reports and maintaining budget (accounting) records, assessing the effectiveness and efficiency of spending Money to achieve goals, objectives and target forecast indicators by departments of the institution (branches and representative offices) |
|
Follow-up control |
This control is carried out following the results of business transactions by analyzing and checking accounting documentation and reporting, carrying out inventories and other necessary procedures. |
Thus, preliminary and current control will be carried out directly by the employees of the institution as part of the implementation of their official duties, and subsequent control can be carried out both by the control department (auditor) and by the internal control commission.
Ideally, it is necessary to ensure that all types of controls are carried out in the institution:
- establish procedures for the approval of certain documentation both with legal services and other interested departments, and with the relevant deputy heads of the institution;
- impose on employees of financial and other services the obligation to exercise current control over the financial documentation they draw up;
- create a department of financial control in the institution (introduce the position of an auditor) or a commission for the implementation of financial control.
Structural divisions of the institution organize internal financial control at the following levels:
- employee level - control functions are performed within the framework of official duties in accordance with the principles of consistency, continuity, efficiency and mass character;
- structural unit level - regular operations and internal financial control procedures are carried out by department employees, senior employees, and heads of departments.
The chosen method of exercising control must be fixed in the regulation on the procedure for exercising internal financial control, while the activities of the internal control department (auditor) will also be regulated by the regulation on the internal control department.
For your information
This document is approved by the order of the head of the institution and is an important legal act that determines the formation procedure, legal status, responsibilities, and organization of the work of the internal control department (auditor).
The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined by the internal documents of the institution, including the provisions on the relevant structural units, as well as the organizational and administrative documents of the institution and job descriptions workers.
When developing these documents, it is necessary to establish the rights and obligations of the inspectors and employees of the departments who will be affected by the inspections.
I approve
Head of institution
________________ / I. I. Ivanov /
Regulation on internal financial control
1. General Provisions
1.1. This Regulation has been developed in accordance with the legislation of the Russian Federation (Federal Law No. 402-FZ of 06.12.2011 “On Accounting”, Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities ( government agencies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions and Instructions for its application”) and the charter of the institution. The Regulation on Internal Financial Control establishes uniform goals, rules and principles for organizing and conducting internal financial control measures in an institution.
1.2. The goals of internal financial control are to confirm the reliability of the budgetary accounting and reporting of the institution, compliance with the current legislation of the Russian Federation, which regulates the procedure for carrying out financial and economic activities. The internal control system is designed to ensure:
- accuracy and completeness of accounting documentation;
- timeliness of preparation of reliable financial statements;
- prevention of errors and distortions;
- execution of orders and orders of the head of the institution;
- implementation of plans for financial and economic activities (budget estimates) of the institution;
- safety of the property of the institution.
1.3. The tasks of internal control are:
- establishing the compliance of ongoing financial transactions in terms of financial and economic activities and their reflection in budget accounting and reporting with the requirements of regulatory legal acts;
- establishing compliance of ongoing operations with regulations, powers of employees;
- compliance with established technological processes and operations in the implementation of functional activities;
- analysis of the institution's internal control system, which makes it possible to identify significant aspects that affect its effectiveness.
1.4. Internal control in an institution should be based on the following principles:
- the principle of legality - the steady and exact observance by all subjects of internal control of the norms and rules established by the regulatory legislation of the Russian Federation;
- the principle of independence - the subjects of internal control in the performance of their functional duties are independent of the objects of internal control;
- the principle of objectivity - internal control is carried out using actual documentary data in the manner established by the legislation of the Russian Federation, by applying methods that ensure the receipt of complete and reliable information;
- the principle of responsibility - each subject of internal control for the improper performance of control functions is liable in accordance with the legislation of the Russian Federation;
- the principle of consistency - the implementation of control measures of all aspects of the activity of the object of internal control and its interrelations in the management structure.
1.5. When carrying out internal control measures, the persons conducting it may use:
- general scientific methods of control (analysis, synthesis, induction, deduction, reduction, analogy, modeling, abstraction, experiment, etc.);
- empirical methodological methods of control (inventory, control measurements of work, control launches of equipment, formal and arithmetic checks, counter checks, the method of reverse counting, the method of comparing homogeneous facts, internal investigation, examinations various kinds, scanning, logical verification, written and oral surveys, etc.);
- specific techniques of related economic sciences(methods of economic analysis, economic and mathematical methods, methods of probability theory and mathematical statistics).
1.6. Internal control in an institution can be exercised by:
2. Organization of internal financial control
2.1. Internal financial control in an institution is carried out in the form of preliminary, current and subsequent control.
2.1.1. Preliminary control is carried out before the start of a business transaction. It allows you to determine how appropriate and legitimate this or that operation will be. Preliminary control is carried out by the head of the institution, his deputies, and employees of the legal department. As part of the preliminary control, the following actions are carried out:
- control over the preparation of financial and planning documents (calculations of the need for financial resources, a plan for financial and economic activities, etc.). These actions are carried out by the head, chief accountant;
- their sighting, coordination and settlement of disagreements;
- verification and endorsement of draft agreements (contracts) by specialists of the legal service and the chief accountant;
- preliminary examination of documents (decisions) related to the expenditure of financial and material resources, carried out by a financial and economic consultant, chief accountant, heads of departments, and an internal control commission.
2.1.2. Current control consists in conducting a daily analysis of compliance with budget execution procedures, compiling budget (accounting) reports and maintaining budget (accounting) records, monitoring the targeted spending of regional (federal or municipal) budget funds by subordinate institutions, assessing the efficiency and effectiveness of spending budget funds to achieve goals, objectives and target forecast indicators by management units, subordinate institutions.
During the current control, the following activities are carried out:
- verification of expenditure monetary documents prior to their payment (payroll statements, payment orders, invoices, etc.). The fact of control is the permission of documents for payment;
- checking the availability of funds in the cash register;
- verification of the completeness of the posting of cash received from the bank;
- verification of the availability of accountable persons received under the report of funds and (or) supporting documents;
- control over the collection of receivables and repayment of accounts payable;
- reconciliation of analytical accounting with synthetic accounting (turnover sheet);
- verification of the actual availability of material resources.
Current control is carried out on an ongoing basis by specialists of the accounting and reporting departments of the institution, the economic department, the deputy head of the institution responsible for the financial and economic unit, and the internal control commission.
2.1.3. Subsequent control is carried out on the basis of the results of business transactions. It is carried out by analyzing and checking accounting documentation and reporting, conducting inventories and other necessary procedures. To conduct follow-up control in the institution, an internal control commission is created, the composition of which is determined in the appendix to this Regulation. The composition of the committee may change.
Follow-up methods are:
- sudden audit of the cash register;
- verification of the receipt, availability and use of funds in the institution;
- documentary checks (audits) of completed operations of the financial and economic activities of the institution.
The system for monitoring the state of budgetary (accounting) accounting includes checking:
- compliance with the requirements of the legislation of the Russian Federation regulating the procedure for carrying out financial and economic activities;
- accuracy and completeness of the preparation of documents and accounting registers;
- prevention of possible errors and distortions in accounting and reporting;
- execution of orders and instructions of the management;
- safety of financial and non-financial assets of the institution.
2.2. Follow-up control is carried out by conducting both scheduled and unscheduled inspections. Scheduled inspections are carried out at intervals established by the inspection plan approved by the head of the institution.
The main objects of scheduled inspection are:
- compliance with the legislation of the Russian Federation, which regulates the procedure for conducting accounting, and the norms of accounting policy;
- correctness and timeliness of reflection of all business transactions in budget accounting;
- completeness and correctness of documenting transactions;
- timeliness and completeness of inventory;
- reliability of reporting.
During an unscheduled inspection, control is carried out on issues in respect of which there is information about possible violations.
2.3. The persons responsible for conducting the inspection analyze the identified violations, determine their causes and develop proposals for taking measures to eliminate them and prevent them in the future.
The results of the preliminary and current control are drawn up in the form of memos addressed to the head of the institution, which may contain a list of measures to eliminate shortcomings and violations, if any, as well as recommendations to avoid possible errors.
2.4. The results of the follow-up control are drawn up in the form of an act, which is signed by all members of the commission and sent with an accompanying memo to the head of the institution. The verification report must include the following information:
- verification program (approved by the head of the institution);
- the nature and condition of accounting and reporting systems;
- types, methods and techniques used in the process of conducting control measures;
- analysis of compliance with the legislation of the Russian Federation, which regulates the procedure for the implementation of financial and economic activities;
- conclusions about the results of the control;
- a description of the measures taken and a list of measures to eliminate the shortcomings and violations identified during the subsequent control, recommendations for avoiding possible errors.
Employees of the institution who have made shortcomings, distortions and violations, in writing, provide the head of the institution with explanations on issues related to the results of the control.
2.5. Based on the results of the audit, the chief accountant of the institution (or a person authorized by the head of the institution) develops an action plan to eliminate the identified shortcomings and violations, indicating the deadlines and responsible persons, which is approved by the head of the institution.
After the expiration of the established period, the chief accountant shall immediately inform the head of the institution about the implementation of measures or their non-fulfillment, indicating the reasons for the non-fulfillment.
3. Subjects of internal control
3.1. The system of subjects of internal control includes:
- head of the institution and his deputies;
- commission for internal control;
- managers and employees of the institution at all levels;
- third-party organizations or external auditors involved for the purpose of checking the financial and economic activities of the institution.
3.2. The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined by the internal documents of the institution, including the regulations on the relevant structural units, as well as the organizational and administrative documents of the institution and job descriptions of employees.
4. Rights and obligations of subjects of control
4.1. In the course of internal financial control, subjects of control have the right to:
- for access to documents, databases and registers directly related to the issues of conducting a control event;
- to receive information on issues included in the control program;
- to receive written explanations from officials of the institution on issues included in the program of control measures;
- for unhindered access (in compliance with the established procedure) to all office premises of the subject of internal control;
- to expand the range of areas (questions) of verification if such an expansion is necessary when performing the main task.
4.2. Subjects of control are obliged to:
- possess the necessary professional knowledge and skills;
- perform the duties stipulated by the job descriptions and the regulation on the structural unit;
- comply with the requirements of the legislation of the Russian Federation in the course of its activities;
- ensure the safety and return of the original documents received in the object of internal control;
- observe the confidentiality of the information received in connection with the performance of official duties;
- prepare audit materials in accordance with established requirements.
5. Responsibility
5.1. Subjects of internal control, within their competence and in accordance with their functional duties, are responsible for the development, documentation, implementation, monitoring and development of internal control in the areas of activity entrusted to them.
5.2. Responsibility for the organization and functioning of the internal control system rests with the deputy head of the institution responsible for the financial and economic unit.
5.3. Persons who have committed shortcomings, distortions and violations shall bear disciplinary responsibility in accordance with the requirements of the Labor Code of the Russian Federation.
6. Assessment of the state of the financial control system
6.1. Evaluation of the effectiveness of the internal control system in an institution is carried out by the subjects of internal control and is considered at special meetings held by the head of the institution.
6.2. Direct assessment of the adequacy, sufficiency and effectiveness of the internal control system, as well as control over compliance with internal control procedures are carried out by the internal control commission.
Within the framework of these powers, the internal control commission submits to the head of the institution the results of inspections of the effectiveness of existing internal control procedures and (if necessary) proposals developed jointly with the chief accountant for their improvement.
7. Final provisions
7.1. All changes and additions to this Regulation are approved by the head of the institution.
7.2. If, as a result of a change in the current legislation of the Russian Federation, certain articles of this Regulation come into conflict with it, these articles lose their force and the provisions of the current legislation of the Russian Federation take precedence.
Attachment 1
Internal Control Commission
Appendix 2
to the Regulation on internal financial control
Plan for audits and audits of financial and economic activities
|
Name of the issue to be checked (object of verification) |
Checked period |
Deadline |
Responsible person |
|
|
Checking the safety of cash and forms strict accountability |
||||
|
Checking the correctness of calculations with the budget, tax authorities, off-budget funds and counterparties |
Monthly on the last business day of the month |
Chairman of the Internal Control Commission |
||
|
Compliance with the established procedure for issuing advances for the report |
Quarterly on the last business day of the month |
Chairman of the Internal Control Commission |
||
|
Checking the availability of acts of reconciliation with suppliers and contractors |
half year |
Chairman of the Internal Control Commission |
||
|
Asset Inventory |
Annually before compiling annual reporting forms |
Chairman of the Internal Control Commission |
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
1. General Provisions
1.1. This regulation on internal financial control has been developed in accordance with the requirements of the Federal Law of December 6, 2011 N 402-FZ "On Accounting",
Orders of the Ministry of Finance of Russia dated 01.12.2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application ",
[select one:
For a public institution:
- From 06.12.2010 N 162n"On approval of the Chart of Accounts for budget accounting and Instructions for its application (hereinafter - Instruction N 162n);
For a budget institution:
- From 12/16/2010 N 174n"On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (hereinafter - Instruction N 174n);
For an autonomous institution:
- From 23.12.2010 N 183n"On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application"]
And the charter of the institution.
The Regulation establishes the goals, rules and principles of internal financial control.
1.2. Internal financial control is aimed at ensuring compliance with the legislation of the Russian Federation in the field of financial activity, internal procedures for the preparation and execution of the budget (plan), improving the quality and reliability of financial statements and accounting, as well as the effective use of budget funds.
The internal control system is a set of subjects of internal control and internal control measures.
1.3. The internal control system ensures:
Establishing the compliance of ongoing financial and economic operations with the requirements of regulatory legal acts and the provisions of the accounting policy of the institution, as well as the adopted regulations and powers of employees;
Reliability and completeness of the reflection of the facts of economic life in the accounting and reporting of the institution;
Timeliness of preparation of accounting (financial) statements;
Prevention of errors and distortions;
Inadmissibility of financial violations in the course of the institution's activities;
Preservation of property of the institution.
1.4. The objects of internal financial control are:
Planning documents (calculations, calculations planned cost, logistics plan and other planning documents of the institution);
Contracts and agreements for the purchase of products (works, services), the provision of paid services by the institution;
Local acts of the institution;
Primary supporting documents and accounting registers;
The facts of economic life reflected in the accounting of the institution;
- [select one:
For a government institution - budgetary;
For budgetary and autonomous institutions - accounting], financial, tax, statistical and other reporting of the institution;
Property and liabilities of the institution;
Employment-labor discipline.
1.5. The subjects of the internal control system are:
Head of the institution and his deputies;
Internal Control Commission;
Heads and employees of the institution at all levels.
The division of powers and responsibilities of the bodies (persons) involved in the functioning of the internal control system is determined by the internal documents of the institution, including the provisions on the relevant structural divisions, as well as the organizational and administrative documents of the institution and job descriptions of employees.
1.6. Internal control in an institution is based on the following principles:
The principle of legality is the steady and exact observance by all subjects of internal control of the norms and rules established by the legislation of the Russian Federation and local acts of the institution;
The principle of independence - the subjects of internal control in the performance of their functional duties are independent of the objects of internal control;
The principle of objectivity - internal control is carried out using actual documentary data in the manner prescribed by the legislation of the Russian Federation, by applying methods that ensure complete and reliable information;
The principle of responsibility - each subject of internal control is liable in accordance with the legislation of the Russian Federation for improper performance of control functions;
The principle of consistency is the implementation of control measures of all aspects of the activity of the object of internal control and its interconnections in the structure of the institution.
2. Organization of internal financial control
2.1. Responsibility for the organization of internal financial control rests with [insert position, surname and initials].
2.2. Internal financial control in the institution is carried out by:
[select one:
1) leaders of all levels;
2) employees of the institution;
3) commission for internal control;
4) other persons].
2.2.1. [when exercised by the Commission]
The Internal Control Commission is approved
[select one:
1) these Regulations;
2) by order of the head of the institution.
Approve the permanent commission for internal control in the following composition:
1) Chairman of the commission: [indicate: position, surname and initials];
2) Commission members: [specify: positions, surnames and initials].
The composition of the internal control commission is approved by a separate order of the head of the institution.]
2.3. The institution applies the following internal control procedures:
[select one:
Documentation: entries in accounting registers are made only on the basis of primary accounting documents, including accounting statements; inclusion in the accounting (financial) statements of significant estimated values - solely on the basis of calculations);
Confirmation of compliance between objects (documents) and (or) their compliance with established requirements; correlation of payment for material values with the receipt and posting of these values;
Authorization of transactions and operations, providing confirmation of the eligibility of their commission;
Reconciliation of settlements of the institution with suppliers and buyers (other debtors and creditors) to confirm the amounts of receivables and payables
Reconciliation of cash account balances with cash balances according to the cash book;
Separation of powers and rotation of duties;
Procedures for monitoring the actual presence and condition of objects, including physical security, access restriction, inventory;
Supervision of the correctness of transactions, accounting operations; for the accuracy of budgeting, plans; compliance with reporting deadlines;
Procedures related to computer processing of information and information systems: regulations for access to information systems, data and directories, rules for the implementation and support of information systems, data recovery procedures, procedures to ensure the uninterrupted use of information systems; logical and arithmetic verification of data in the course of processing information about the facts of economic life. Making corrections to information systems without documenting is excluded;
other procedures].
2.4. Methods for conducting internal financial control are the control procedures specified in clause 2.3 of these Regulations, used in the course of self-control and (or) control by the level of subordination.
2.5. Internal financial control in the institution is carried out in the following forms:
preliminary control;
current control;
Subsequent control.
2.5.1. As part of the preliminary control, the following is carried out:
[select one:
Verification of documents of the institution before the performance of business transactions in accordance with the workflow schedule, verification of settlements before payments;
Checking the legality and economic feasibility of draft contracts (agreements) being concluded, endorsement of contracts and other documents from which monetary obligations arise;
Control over the acceptance of obligations of the institution within the approved planned appointments;
Verification of draft orders of the head of the institution;
Verification of accounting, financial, statistical, tax and other reports prior to approval or signing;
Other actions].
2.5.2. Current control is carried out on an ongoing basis and includes:
[select one:
Carrying out daily analysis of compliance with budget execution procedures (plan);
Monitoring spending earmarked funds by appointment, evaluation of the effectiveness and efficiency of their spending;
Analysis by the chief accountant (his deputy) of specific transaction logs (including separate subdivisions) for compliance with the accounting methodology and the provisions of the accounting policy of the institution;
Control over compliance with the rules for the implementation of cash transactions, execution of cash documents, the established cash limit, storage of cash; carrying out sudden audits of the cash desk; daily compilation Inquiries about the actual availability of funds stored at the cash desk (with a breakdown by denominations);
2.5.3. When carrying out follow-up control measures in the institution, the following is carried out:
Analysis of the execution of planning documents;
Checking the availability of property of the institution;
Verification of financially responsible persons, including purchases for cash with making appropriate entries in the Book of Accounting for Material Assets, verification of the reliability of data on purchases at retail outlets;
Compliance with the norms of consumption of material reserves;
Control (verification) of the financial and economic activities of separate divisions;
Verification of the reliability of the reflection of business transactions in the accounting and reporting of the institution.
Follow-up control measures by the internal control commission include:
Checking the financial and economic activities of the institution;
Inventory of property and liabilities of the institution.
2.6. To implement internal control, the profile commission conducts scheduled and unscheduled inspections of the financial and economic activities of the institution.
The main objects of scheduled inspection are:
Compliance with the legislation of the Russian Federation, which regulates the procedure for conducting accounting and accounting policies;
Correctness and timeliness of reflection of all business transactions in accounting;
Completeness of reflection and correctness of documenting the facts of economic life;
Timeliness and completeness of inventory;
Reliability of reporting.
During an unscheduled inspection, control is carried out on issues and facts of economic life, in respect of which there is information about possible violations.
The frequency of audits of the financial and economic activities of the institution:
Scheduled inspections - [indicate frequency] in accordance with the plan of control measures approved by the head of the institution;
Unscheduled inspections - as needed.
3. Registration of the results of the control measures of the institution
3.1. The Internal Control Commission (authorized official) analyzes the identified violations, determines their causes and develops proposals for taking measures to eliminate them and prevent them in the future.
The results of the preliminary and current control are drawn up in the form of memos addressed to the head of the institution, which may be accompanied by a list of measures to eliminate shortcomings and violations, if any, as well as recommendations to avoid possible errors.
3.2 The results of the follow-up control are drawn up in the form of an Act signed by all members of the commission, which is sent with an accompanying memo to the head of the institution.
Employees of the institution who have made shortcomings, distortions and violations, in writing, provide the head of the institution with explanations on issues related to the results of internal control.
3.3. At the end of the year, the internal control commission submits to the head of the institution a report on the work done, which reflects:
Information on the implementation of scheduled and unscheduled inspections;
Results of control measures for the reporting period;
Measures to eliminate identified violations and shortcomings;
Analysis of identified violations (deficiencies) in comparison with the previous period;
Conclusion on the state of financial and economic activities of the institution for the reporting period.
4. Rights, duties and responsibilities of subjects of the internal control system
4.1. Before the start of control measures, the chairman of the internal control commission draws up a work plan (program), conducts briefings with the members of the commission and organizes their study of the legislation of the Russian Federation, regulatory legal acts regulating the financial and economic activities of the institution, informs the members of the commission with the materials of previous inspections.
The chairman of the commission is obliged:
Organize the conduct of control measures in the institution in accordance with the approved plan (program);
Determine the methods and means of conducting control activities;
To carry out general management of the members of the commission in the process of conducting control measures, to distribute the directions for conducting control measures among the members of the commission;
Be principled, respect professional ethics and confidentiality.
The chairman of the commission has the right:
Enter all buildings and premises occupied by the object of internal financial control, subject to the restrictions established by law;
Give instructions to officials on the submission to the commission of documents and information (information) necessary for verification;
Receive from officials, as well as materially responsible persons of the institution, written explanations on issues arising in the course of control measures, copies of documents related to the implementation of financial, business operations of the object of internal financial control;
Involve employees of the institution in the conduct of control measures, internal investigations in agreement with the head of the institution;
Make proposals to eliminate the violations and shortcomings identified during the control measures.
Members of the committee are required to:
Be principled, observe professional ethics and confidentiality;
Carry out control activities of the institution in accordance with the approved plan (program);
Immediately report to the chairman of the commission on violations and abuses identified in the process of control measures;
Ensure the safety of received documents, reports and other materials checked during control activities.
Members of the commission have the right:
Enter all buildings and premises occupied by the object of internal financial control, subject to the restrictions established by the legislation on the protection of state secrets;
To petition the chairman of the commission for the submission of documents and information (information) necessary for verification.
4.2. The head and the inspected officials of the institution in the process of control measures are obliged to:
Assist in the implementation of control measures;
Submit, at the request of the chairman of the commission and within the time limits established by him, the documents necessary for verification;
Provide information and explanations orally and in writing on issues arising in the course of control activities.
4.3. Subjects of internal control, within their competence and in accordance with their functional duties, are responsible for the development, documentation, implementation, monitoring and development of internal control in the areas of activity entrusted to them.
4.4. Persons who have made shortcomings, distortions and violations bear disciplinary responsibility in accordance with the requirements of the Labor Code of the Russian Federation.
5. Assessment of the state of the financial control system
5.1. Evaluation of the effectiveness of the internal control system in an institution is carried out by the subjects of internal control and is considered at meetings held by the head of the institution.
5.2. Direct assessment of the adequacy, sufficiency and effectiveness of the internal control system, as well as control over compliance with internal control procedures is carried out by the internal control commission.
Within the specified powers, the internal control commission submits to the head of the institution the results of inspections of the effectiveness of the existing internal control procedures and, if necessary, proposals developed jointly with the chief accountant for their improvement.
"Public institutions: audits and audits of financial and economic activities", 2009, N6
REGULATION ON INTERNAL CONTROL:
WE DEVELOP, APPROVE, APPLY
As practice shows, not all institutions pay attention to all stages of control, some are limited only to sluggish and subsequent control. In such a case, the institution may be advised to use a different internal control methodology, which includes mainly the subsequent control of transactions already completed.
Deciding on internal plans
and unscheduled checks
Control through audits is most practiced by the external auditors of the institution, which does not prevent the use of such methods in the implementation of internal control. Both scheduled and unscheduled inspections may require an audit commission to deal with the specified control measures. The employees of such a commission are responsible for the validity of the conclusions based on the results of the audit, the report and proposals to the management.<3>.
<3>In addition to scheduled and unscheduled, inspections can be divided into thematic, general and complex, depending on the specifics and scope of activities of a budgetary institution.
Scheduled inspections are carried out with a certain frequency, so their objects and timing are indicated in the inspection schedule. It includes: the object of the audit, the period, the deadline and the responsible executors. Of the above points, special attention should be paid to the areas of work of the audit commission. Institutions independently select objects for verification. We list the main ones that appear more often than others in the provision on internal control:
Compliance with applicable laws and accounting policies;
Targeted use of budgetary funds;
Correctness and timeliness of reflection of all business transactions in budget accounting;
Completeness and correctness of documenting transactions;
Reflection in the accounting of income and expenses on extra-budgetary funds;
Preservation of financial and non-financial assets of the institution;
Reliability of the reporting of a budgetary institution.
In the program of internal audits, the listed questions can be divided into sub-questions for the control of specific units, sections and business operations.
During unscheduled internal audits, issues are controlled in respect of which there is information about possible violations and abuses, therefore, the objects of an unscheduled audit may not be indicated in the regulation on internal control. At the same time, it is necessary to list at least the grounds for conducting such an inspection (failure to eliminate violations identified during routine control, obtaining information about non-compliance with the law).
Any check, regardless of whether it is internal or external, ends with the presentation of the results. Based on the results of control, the manager can make the following decisions: holding employees accountable, encouraging employees, and other decisions within his competence. Based on the conclusions drawn from the results of the audit, a report is drawn up. It includes all the objects of verification, as well as a description of the identified shortcomings and violations. Based on the report, an action plan is developed to eliminate the identified shortcomings and violations, deadlines and responsible persons are appointed.
A few words about an important application for an accountant
The regulation on internal control is intended for all employees of the institution. The same can be said about one of the integral applications - the provision on internal document management. It is observed by all employees who are covered by the document, but the accounting department works with it most of all. Of course, the regulation on internal control is a more capacious document compared to the regulation on document management, but for an accountant, most of the sections refer specifically to the document management system.
About what the document management system includes, it is said in the Regulations on documents and document management in accounting.<4>. In particular, it includes:
Source documents;
Accounting registers, accounting and tax reporting;
Document flow schedule;
The order of storage of documents.
<4>Approved by the USSR Ministry of Finance on July 29, 1983 N 105.
All elements are important, but, as practice shows, not enough attention is paid to the workflow schedule. It is compiled in order to streamline the movement of documents in a budgetary institution and ensure the timely receipt of primary documents by the accounting service, their accounting and storage. Therefore, first of all, the timetable for the movement of documents through the main stages should be established in the schedule: creation (transfer), verification (processing), storage. It is better to draw up a schedule by order of the head as an appendix to the order on accounting policy. It should be familiarized with it against receipt of all officials responsible for the preparation and submission of certain documents within the established time limits.
Summing up
Despite the fact that there are no clear instructions for budgetary institutions on drawing up a provision on internal control, as we can see, this document is not so complicated that an accountant does not have the skills to draw it up. The main thing is to highlight the main sections and prescribe everything that is necessary to achieve the goal.
S. Bulaev
Journal Expert
"Public institutions:
audits and checks
financial and economic
activities"
Signed for print
It is the responsibility of each institution to carry out internal control of accounting. For the main managers of budgetary funds (GRBS), the procedure for such control is established by regulatory legal acts, and the recipients of budgetary funds, budgetary and autonomous institutions should establish the procedure for internal control as part of the formation of accounting policies.Internal control and accounting policy
The obligation to exercise internal control is established by a number of regulations. According to Part 1 of Art. 19 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, an economic entity is obliged to organize and exercise internal control over the facts of economic life.
The procedure for organizing and ensuring (implementing) the subject of accounting for internal financial control is established by institutions as part of the formation of accounting policies (clause 6 of the Instructions for the use of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n; hereinafter - Instruction No. 157n). At the same time, for its implementation and (or) in order to streamline the processing of data on the facts of economic life accepted for reflection in accounting accounts, the institution has the right, on the basis of primary accounting documents drawn up in support of these operations, to also draw up consolidated accounting documents (clause 7 Instructions No. 157n).
Thus, the institution is obliged to approve the procedure for exercising financial control, which can be preliminary and subsequent. You can check not only primary accounting, but also consolidated documents compiled on their basis.
The procedure for exercising internal control should include:
| - | the goals of its implementation (for example, improving the quality of accounting, minimizing the number of errors); | |
| - | persons responsible for its organization (for example, the deputy head of the institution or the chief accountant); | |
| - | types of internal control (for example, preliminary, current, subsequent control, self-control and control by subordination); | |
| - | description of the internal control methodology; | |
| - | registration of the results of internal control (acts, journal, etc.); | |
| - | activities based on the results of its implementation (disciplinary sanctions and incentives, etc.). |
In addition to the procedure for exercising internal control, in the relevant section of the accounting policy (or the provision on internal control as an annex to the accounting policy), it is necessary to establish who exercises it. You can specify a position, department or commission. The specific composition of the commission may be established by a separate order of the head of the institution.
Responsibility of the GRBS
According to article 160.2-1 of the Budget Code of the Russian Federation, the GRBS is obliged to exercise internal financial control aimed at compliance with internal standards and procedures for the preparation and execution of the budget for expenditures, including the costs of purchasing goods, works, services to meet state (municipal) needs, compiling budget reporting and maintaining budget accounting by this GRBS and subordinate managers and recipients of budgetary funds.
Rules for the implementation of internal financial control and internal financial audit of the GRBS approved by the Decree of the Government of the Russian Federation
