ORDER
dated March 17, 2014 N 465
ABOUT CONTROL OF THE IMPORT INTO THE RUSSIAN FEDERATION AND THE EXPORT FROM THE RUSSIAN FEDERATION OF EQUIPMENT, MATERIALS AND TECHNOLOGIES THAT CAN BE USED IN THE CREATION OF MISSILE WEAPONS
In order to implement the Decree of the President of the Russian Federation of August 8, 2001 N 1005 “On approval of the List of equipment, materials and technologies that can be used in the creation of missile weapons and in respect of which export control has been established” (Collection of Legislation of the Russian Federation, 2001, N 33 (part II), art. 3441; 2005, no. 5203, art. 4185; 6535; 2011, No. 18, Art. 2596; 2013, No. 47, Art. 6092)
1. Carry out customs operations in relation to goods from the List of equipment, materials and technologies that can be used in the creation of missile weapons and in respect of which export control has been established (hereinafter referred to as the List), given in the appendix to this order, taking into account the Regulations on the implementation of control for foreign economic activities in relation to equipment, materials and technologies that can be used in the creation of missile weapons, approved by Decree of the Government of the Russian Federation of April 16, 2001 N 296 (Collected Legislation of the Russian Federation, 2001, N 17, Art. 1715; 2001, N 41, art. 3959; 2005, art. 562, N 5946; 5396; 2011, No. 5096; 2012, No. 415;
2. Name of Order of the State Customs Committee of Russia dated May 23, 1996 N 315 “On control over the export of goods that can be used to create weapons of mass destruction and missile delivery vehicles” (as amended by orders of the State Customs Committee of Russia dated January 31, 1997 N 43, dated June 19, 2001 N 573, dated November 12, 2001 N 1067, dated November 16, 2001 N 1093, dated December 24, 2001 N 1226, orders of the Federal Customs Service of Russia dated December 28, 2006 N 1378 , dated April 2, 2007 N 393, dated April 2, 2007 N 395, dated April 28, 2007 N 549, dated September 13, 2007 N 1133, dated October 2, 2007 N 1214, dated October 10, 2007 N 1242, dated March 13, 2008 N 258, dated November 27, 2008 N 1493, dated December 17, 2008 N 1606, dated February 11, 2009 N 159, dated March 3, 2009 N 360, dated November 11, 2009 N 2043, dated March 10, 2010 N 451, dated August 6, 2010 N 1467, dated January 18, 2012 N 63, dated August 23, 2012 N 1699, dated February 22, 2013 No. 338, dated April 10, 2013, No. 693, dated August 13, 2013, No. 1532, and dated November 1, 2013, No. 2083) as follows:
"On control over the import into and export from the Russian Federation of chemicals, equipment and technologies that can be used in the creation of chemical weapons and for which export controls have been established, as well as equipment, dual-use materials and related technologies used for nuclear purposes subject to export control."
3. To recognize as invalid:
1) order of the State Customs Committee of Russia dated June 19, 2001 N 573 “On introducing amendments to Appendix 10 to the order of the State Customs Committee of Russia dated 05.23.96 N 315”;
2) order of the State Customs Committee of Russia dated November 12, 2001 N 1067 “On the application of Appendix 10 to the order of the State Customs Committee of Russia dated 23.05.96 N 315”;
3) order of the Federal Customs Service of Russia dated September 13, 2007 N 1133 “On introducing amendments to Appendix 9 to the order of the State Customs Committee of Russia dated May 23, 1996 N 315”;
4) Order of the Federal Customs Service of Russia dated October 2, 2007 N 1214 “On amendments to the orders of the State Customs Committee of Russia dated May 23, 1996 N 315, dated July 26, 2004 N 796 and the order of the Federal Customs Service of Russia dated September 13, 2007 N 1133";
5) Order of the Federal Customs Service of Russia dated March 13, 2008 N 258 “On amendments to the orders of the State Customs Committee of Russia dated May 23, 1996 N 315, dated July 26, 2004 N 796”;
6) Order of the Federal Customs Service of Russia dated March 3, 2009 N 360 “On amendments to the orders of the State Customs Committee of Russia dated May 23, 1996 N 315, dated July 26, 2004 N 796”;
7) Order of the Federal Customs Service of Russia dated November 11, 2009 N 2043 “On amendments to the orders of the State Customs Committee of Russia dated May 23, 1996 N 315, dated July 26, 2004 N 796”.
4. To recognize as invalid:
1) paragraph 5 of Order of the State Customs Committee of Russia dated May 23, 1996 N 315 “On control over the export of goods that can be used to create weapons of mass destruction and missile delivery vehicles”;
4) subparagraph “c” of paragraph 1 of the order of the Federal Customs Service of Russia dated November 27, 2008 N 1493 “On amendments to the orders of the State Customs Committee of Russia dated May 23, 1996 N 315 and July 26, 2004 N 796”;
5. The Central Information and Technical Customs Administration (A.A. Timofeev) must ensure that changes are made to the databases of regulatory and reference information and software used in the Unified Automated Information System of Customs Authorities.
6. The Public Relations Department (A.V. Smelyakov) should ensure the publication of this order in the official publications of the Federal Customs Service of Russia.
7. Control over the execution of this order shall be assigned to the Deputy Head of the Federal Customs Service of Russia R.V. Davydova.
Supervisor
valid state
Customs Advisor
Russian Federation
A.Yu.BELYANINOV
Decree of the Government of the Russian Federation of March 17, 2014 N 193 “On approval of the Rules for the implementation by the main managers (managers) of federal budget funds, 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 Decree of the Government of the Russian Federation of February 10, 2014 N 89"
1. Approve the attached implementation by the main managers (managers) of federal budget funds, 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.
2. In the Rules for the implementation of departmental control in the field of procurement to meet federal needs, approved by the Government of the Russian Federation dated February 10, 2014 N 89 “On approval of the Rules for the implementation of departmental control in the field of procurement to meet federal needs” (Collection of Legislation of the Russian Federation, 2014, No. 7, Art. 683), the words “state authorities of the Russian Federation, federal executive authorities” should be replaced with the words “state authorities”.
Rules
implementation by the main managers (managers) of federal budget funds, 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
(approved by Decree of the Government of the Russian Federation dated March 17, 2014 N 193)
1. These Rules establish the procedure for the implementation by the main managers (managers) of federal budget funds, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of sources of financing the federal budget deficit (hereinafter referred to as the chief administrator (administrator) of federal budget funds) of internal financial control and based on the functional independence of internal financial audit.
2. Internal financial control is carried out continuously by managers (deputy managers), other officials of the chief administrator (administrator) of federal budget funds, organizing and executing internal procedures for the preparation and execution of the federal budget, maintaining budget accounting and drawing up budget reporting (hereinafter referred to as internal budget procedures) . Internal financial control is aimed at:
A) to comply with the legal acts of the chief administrator (administrator) of federal budget funds regulating the preparation and execution of the federal budget, the preparation of budget reporting and the maintenance of budget accounting, including the procedure for maintaining accounting policies (hereinafter referred to as internal standards);
3. Internal financial control is carried out in the structural units of the chief administrator (administrator) of federal budget funds and the recipient of federal budget funds, exercising budgetary powers.
4. Officials of the divisions of the chief administrator (administrator) of federal budget funds shall exercise internal financial control in accordance with their official regulations in relation to the following internal budget procedures:
A) drawing up and submitting documents to the Ministry of Finance of the Russian Federation necessary for the preparation and consideration of the draft federal budget, including registers of expenditure obligations and justifications for budgetary allocations;
B) drawing up and submitting documents to the chief administrator (administrator) of federal budget funds necessary for the preparation and consideration of the draft federal budget;
C) drawing up and submitting documents to the Federal Treasury necessary for drawing up and maintaining a cash plan for federal budget revenues, federal budget expenditures and sources of financing the federal budget deficit;
E) drawing up and sending documents to the Ministry of Finance of the Russian Federation and the Federal Treasury necessary for the formation and maintenance of a consolidated budget list of the federal budget, as well as for communicating (distributing) budget allocations and limits of budget obligations to the main managers of federal budget funds;
K) implementation of accrual, accounting and control over the correctness of calculation, completeness and timeliness of payments (receipts from sources of financing the budget deficit) in federal budget, penalties and fines on them (except for operations carried out in accordance with the Russian Federation on taxes and fees, on customs regulation in the Russian Federation);
K) making decisions on the return of overpaid (collected) payments to the federal budget, as well as interest for untimely implementation of such a return and interest accrued on excessively collected amounts (except for transactions carried out in accordance with the Russian Federation on taxes and duties, on customs regulation in the Russian Federation);
H) the procedure for maintaining budget accounting, including accepting primary accounting documents for accounting (drawing up consolidated accounting documents), reflecting information specified in primary accounting documents and budget accounting registers, assessing property and liabilities, as well as taking inventories;
P) execution of judicial acts on claims against the Russian Federation, as well as judicial acts providing for the foreclosure of federal budget funds for monetary obligations of federal government institutions.
A) checking the execution of documents for compliance with the requirements of regulatory legal acts of the Russian Federation governing budgetary legal relations and internal standards;
6. The forms of internal financial control are the control actions specified in these Rules (hereinafter referred to as control actions), applied in the course of self-control and (or) control by level of subordination (jurisdiction) (hereinafter referred to as control methods).
7. Control actions are divided into visual, automatic and mixed. Visual control actions are carried out without the use of applied automation software. Automatic control actions are carried out using applied automation software without the participation of officials. Mixed control actions are performed using applied automation software with the participation of officials.
GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
On introducing amendments to the Decree of the Government of the Russian Federation of March 17, 2014 N 193 and invalidating certain provisions of certain acts of the Government of the Russian Federation
Government of the Russian Federation
decides:
1. Approve the attached changes that are being made to the Decree of the Government of the Russian Federation dated March 17, 2014 N 193 “On approval of the Rules for the implementation by the main managers (managers) of federal budget funds (state budget off-budget fund of the Russian Federation), chief administrators (administrators) of federal budget revenues (budget of the state extra-budgetary fund of the Russian Federation), chief administrators (administrators) of sources of financing the federal budget deficit (budget of the state extra-budgetary fund of the Russian Federation), internal financial control and internal financial audit and on making changes in paragraph 1 of the Rules for the implementation of departmental control in the field of procurement to meet federal needs, approved by Decree of the Government of the Russian Federation of February 10, 2014 N 89" (Collected Legislation of the Russian Federation, 2014, N 12, Art. 1290; 2015, N 16, Art. .2393; 2016, N 18, art. 2632).
2. Declare invalid.
subparagraphs 21, , and 35 of paragraph 2 of the amendments that are being made to the Decree of the Government of the Russian Federation dated March 17, 2014 N 193, approved by the Decree of the Government of the Russian Federation dated April 14, 2015 N 357 "On amendments to the Decree of the Government of the Russian Federation dated 17 March 2014 N 193" (Collection of Legislation of the Russian Federation, 2015, N 16, Art. 2393);
subparagraphs “o” and “t” of paragraph 2 of the amendments that are being made to the Decree of the Government of the Russian Federation dated March 17, 2014 N 193, approved by the Decree of the Government of the Russian Federation dated April 23, 2016 N 340 “On amendments to the Decree of the Government of the Russian Federation dated March 17, 2014 N 193" (Collection of Legislation of the Russian Federation, 2016, N 18, Art. 2632).
Chairman of the Government
Russian Federation
D.Medvedev
Amendments to the Decree of the Government of the Russian Federation dated March 17, 2014 N 193
APPROVED
Government resolution
Russian Federation
dated March 24, 2018 N 325
1. Add paragraphs 1_2 and 1_3 as follows:
"1_2. For the purpose of preparing by the Ministry of Finance of the Russian Federation the reports provided for in subparagraph "x" of paragraph 9 and subparagraph "f" of paragraph 10 of the Regulations on the submission to the Government of the Russian Federation of quarterly and annual reports on the execution of the federal budget, approved by resolution of the Government of the Russian Federation of May 11 2006 N 281 “On approval of the Regulations on the submission to the Government of the Russian Federation of quarterly and annual reports on the execution of the federal budget”, implementation of internal financial control and internal financial audit in the main managers of federal budget funds, main administrators of federal budget revenues, main administrators of funding sources federal budget deficit (hereinafter referred to as the chief administrators of federal budget funds) is subject to monitoring by the Ministry of Finance of the Russian Federation in the manner established by it, aimed at assessing the achievement of the target values of indicators for the quality of execution of budgetary powers established by the Ministry (hereinafter referred to as the quality of financial management), characterizing the results of the implementation of internal standards and procedures for drawing up and executing the budget, maintaining budget accounting and drawing up budget reporting (hereinafter referred to as monitoring the quality of financial management).
Based on the results of an external audit of the annual budget reporting of the chief administrators of federal budget funds, the updated annual report of the Ministry of Finance of the Russian Federation on the results of monitoring the quality of financial management carried out by the chief administrators of federal budget funds is subject to posting on the official website of the Ministry of Finance of the Russian Federation on the Internet information and telecommunications network .
1_3. The Ministry of Finance of the Russian Federation provides methodological recommendations for the implementation by the main managers (managers) of federal budget funds (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of federal budget revenues (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of funding sources deficit of the federal budget (budget of the state extra-budgetary fund of the Russian Federation) internal financial control and internal financial audit."
2. In the Rules for the implementation by the main managers (managers) of federal budget funds (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of federal budget revenues (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of sources of financing the federal budget deficit ( budget of the state extra-budgetary fund of the Russian Federation) internal financial control and internal financial audit approved by the specified resolution:
1) add paragraph 1_1 with the following content:
"1_1. Chief administrators of budgetary funds, administrators of budgetary funds, in order to ensure the implementation of internal financial control and internal financial audit, adopt legal acts on issues determined by these Rules.";
2) point 2
"2. Internal financial control is a continuous process implemented by the head (deputy heads), other officials of the chief administrator of budget funds, the administrator of budget funds, organizing and implementing, as well as ensuring compliance with internal procedures for drawing up and executing the budget, maintaining budget accounting and drawing up budget reporting (hereinafter referred to as internal budget procedures) aimed at:
a) compliance with the internal standards and procedures for drawing up and executing the budget established in accordance with the budget legislation of the Russian Federation and other regulatory legal acts governing budget legal relations by these chief administrator of budget funds, the administrator of budget funds and subordinate administrators of budget funds and (or) recipients of budget funds funds;
b) compliance with internal standards and procedures for drawing up budget reporting and maintaining budget accounting (ensuring the reliability of budget reporting) established in accordance with the budget legislation of the Russian Federation and other regulatory legal acts governing budget legal relations by these chief administrator of budget funds, the administrator of budget funds and those subordinate to him administrators of budget funds and (or) recipients of budget funds;
c) preparation and implementation of measures to increase the efficiency and effectiveness of the use of budget funds.";
3) in paragraph one of paragraph 4, delete the words “in accordance with their official regulations”;
4) add paragraph 4_1 with the following content:
"4_1. Internal financial control is carried out by implementing control actions, as well as taking measures to improve the quality of implementation of internal budget procedures.";
5) in paragraph 5:
Paragraph one and subparagraph “a” should be stated as follows:
"5. Control actions include:
a) checking the compliance of documents with the requirements of regulatory legal acts of the Russian Federation regulating budget legal relations and (or) stipulating the expenditure (budget) obligations of the Russian Federation, as well as the requirements of internal standards and procedures;";
in subparagraph "d" the words "results of implementation" should be replaced with the word "execution";
6) paragraph 6 should be stated as follows:
"6. The control actions specified in paragraph 5 of these Rules (hereinafter - control actions) are applied during self-control and (or) control by level of subordination (jurisdiction), related control (hereinafter - control methods).";
7) paragraph one of paragraph 8 should be stated as follows:
"8. Methods of implementing control actions include:";
8) paragraph 11 should be stated as follows:
"11. The process of forming (updating) the internal financial control map includes the following stages:
a) assessment of operations (actions to generate documents necessary for the implementation of internal budget procedures) from the point of view of the likelihood of events that negatively affect the implementation of internal budget procedures (hereinafter referred to as budget risks), in order to determine the control methods applied to them, control actions and ways of their implementation;
b) creating a list of operations (actions to generate documents necessary to carry out the internal budget procedure) indicating the need or lack of need to carry out control actions determined based on the results of assessing budget risks.";
9) add clause 12_1 with the following content:
"12_1. Budgetary risk assessment is carried out according to the following criteria:
probability - the degree of possibility of an event occurring that negatively affects the implementation of the internal budget procedure;
degree of influence - level negative impact events on the result of the internal budget procedure, determined by the magnitude of deviation from the target values of indicators of the quality of execution of budgetary powers (hereinafter referred to as the quality of financial management) carried out by the chief administrator of budget funds, the amount of damage caused to the Russian Federation, or the amount of distortion of budget reporting and (or) the magnitude of deviation from the target values of the indicators of the state program of the Russian Federation.
The assessment of the value of the “probability” criterion 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.
The assessment of the values of budget risk criteria is carried out by officials responsible for the formation of internal financial control cards based on:
information from the relevant structural units of the chief administrator of budget funds, the administrator of budget funds on the results of internal financial control and reports on the results of audits;
information on violations of regulatory legal acts of the Russian Federation identified by the federal executive body exercising the functions of preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds and the functions of control and supervision in the financial and budgetary sphere, regulating budgetary legal relations and (or) stipulating the expenditure (budgetary) obligations of the Russian Federation, as well as the requirements of internal standards and procedures (hereinafter referred to as violations), submitted in the manner established by it;
information about the occurrence of corruption-hazardous transactions.
For the purposes of these Rules, corruption-hazardous operations include operations (actions to generate documents necessary to carry out internal budget procedures):
in the implementation of which a conflict of interest may arise and in relation to which internal financial control is exercised by officials filling positions included in the list of positions, the replacement of which is associated with corruption risks;
necessary to carry out an internal budget procedure aimed at organizing the performance of a function of a government body identified as dangerous for corruption;
in relation to which there is information about signs indicating corrupt behavior of officials during their implementation.
Budget risk is considered 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 average.
Internal financial control cards include operations (actions to generate documents necessary to carry out the internal budget procedure) with significant budget risks.";
10) in paragraph 14:
subparagraph "a" shall be declared invalid;
subparagraph “b” should be supplemented with the words “in accordance with paragraph 25 of these Rules”;
11) add clause 14_1 with the following content:
"14_1. When forming (updating) the internal financial control map, a list of measures is drawn up (clarified) to improve the quality of implementation of internal budget procedures, which include:
measures aimed at improving the methods and clarifying the timing of transactions (actions to generate documents necessary to carry out internal budget procedures);
measures aimed at eliminating the shortcomings of the applied software tools used to automate operations (actions to generate documents necessary to carry out internal budget procedures);
measures aimed at improving the qualifications of officials performing internal budget procedures;
monitoring changes in budget legislation and other regulatory legal acts governing budgetary legal relations, as well as the provisions of laws and other regulatory legal acts that determine the expenditure (budget) obligations of the Russian Federation.
The specified list of measures is compiled (clarified) taking into account the results of the assessment of budget risks and approved by the head (deputy heads) of the chief administrator of budget funds, the administrator of budget funds.";
12) paragraph 15 should be stated as follows:
"15. Formation, approval and updating of the internal financial control map, as well as the list of measures to improve the quality of implementation of internal budget procedures are carried out in the manner established by the chief administrator of budget funds, the administrator of budget funds, including using automated information systems. The updating (formation) of the internal financial control map, as well as the list of measures to improve the quality of implementation of internal budget procedures is carried out at least once a year.";
13) in paragraph 16:
the word “carries” should be replaced with the word “carry”;
add the words “as well as heads of structural units performing internal budget procedures”;
14) paragraph 17 should be stated as follows:
“17. Upon receipt of information about identified violations, the chief administrator of budget funds is obliged to submit to the state financial control body that sent such information information on measures to improve the quality of implementation of internal budget procedures, information on updating internal financial control cards and copies of documents confirming the adoption of appropriate measures. ";
15) paragraph 19 should be stated as follows:
"19. Self-monitoring is carried out in a continuous and (or) selective way by an official of each structural unit of the chief administrator of budgetary funds, the administrator of budgetary funds by checking the operation he performs (actions to generate documents necessary to carry out internal budgetary procedures) for compliance with the regulatory legal acts of the Russian Federation, regulating budgetary legal relations and (or) stipulating the expenditure (budgetary) obligations of the Russian Federation, the requirements of internal standards and procedures, official regulations, and (or) data reconciliation.";
16) paragraph 21_1 shall be supplemented with the words “and (or) analysis and assessment of information on the results of the implementation of internal budget procedures”;
17) paragraph two of paragraph 22 should be supplemented with the words “including with the use of automated information systems”;
18) in paragraph 25:
"25. The head (deputy head) of the chief administrator of budgetary funds, administrator of budgetary funds, based on the results of consideration of the results of internal financial control, makes decisions indicating the deadlines for their implementation, aimed at:";
in subparagraph "b" the words "the likelihood of events that negatively affect the implementation of internal budget procedures (hereinafter referred to as budget risks)" should be replaced with the words "budget risks";
19) paragraph 26 should be stated as follows:
"26. When making decisions based on the results of consideration of the results of internal financial control, the information received by the chief administrator of budget funds, the administrator of budget funds, information specified in acts, conclusions, submissions and orders of state financial control bodies, information on violations identified by the federal executive body carrying out functions for preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds, as well as those posted in the current calendar year and during the previous calendar year on the official website of the Ministry of Finance of the Russian Federation in the information and telecommunication network "Internet" "quarterly (annual) reports of the specified Ministry on the results of monitoring the quality of financial management carried out by the chief administrators of federal budget funds (in terms of the chief administrator of budget funds).";
20) paragraph 27 is declared invalid;
21) paragraph 28 shall be supplemented with the following paragraphs:
“Internal financial audit is an activity aimed at generating and providing independent and objective information on the results of the execution of budgetary powers by the chief administrator of budgetary funds, the administrator of budgetary funds, aimed at improving the quality of implementation of internal budgetary procedures.
The subject of internal financial audit reports directly and exclusively to the head of the chief administrator of budget funds, administrator of budget funds.";
22) paragraph 30 should be stated as follows:
"30. Structural units of the chief administrator of budget funds are objects of internal financial audit of the chief administrator of budget funds, structural units of the administrator of budget funds are objects of internal financial audit of the administrator of budget funds (hereinafter referred to as audit objects).
In agreement with the head of the chief administrator of budgetary funds, who is in charge of the administrator of budgetary funds, or the head of another administrator of budgetary funds, who is under the authority of the same chief administrator of budgetary funds, the structural divisions of the administrator of budgetary funds may be the objects of internal financial audit of the chief administrator of budgetary funds or another administrator of budgetary funds, under the authority of the same chief administrator of budgetary funds, by carrying out an internal financial audit by the subject of internal financial audit of the corresponding chief administrator of budgetary funds (administrator of budgetary funds).";
23) add paragraph 30_1 with the following content:
"30_1. As part of the internal financial audit:
a) the reliability of internal financial control is assessed;
b) the legality of the implementation of internal budget procedures and the effectiveness of the use of budget funds are confirmed;
c) the compliance of accounting policies and budget accounting with the methodology and standards of budget accounting established by the Ministry of Finance of the Russian Federation is confirmed;
d) assesses the effectiveness of the audited object’s use of automated information systems when performing internal budget procedures;
e) confirmation of user access rights to databases, input and output of information from automated information systems that ensure the implementation of budgetary powers;
f) the legality and completeness of the formation of financial and primary accounting documents is confirmed, as well as the granting of access rights to officials to records in budget accounting registers;
g) the reliability of the data contained in the budget accounting registers and included in budget reporting is confirmed.";
24) paragraph 32 should be supplemented with the words “by the administrator of budget funds”;
25) in paragraph 34:
add the words ", written statements and explanations from officials and other employees of the audited objects";
the fifth paragraph is declared invalid;
26) in paragraph 35:
subparagraph “b” should be stated as follows:
"b) conduct audits in accordance with audit programs, including an audit of the reliability of the budget reporting of the recipient of budget funds, generated by the chief administrator of budget funds, the administrator of budget funds using, in accordance with paragraph 47_1 of these Rules, an approach based on an assessment of budget risks determining the data to be verified and the audit methods used in relation to them, as well as compliance by the chief administrator of budget funds with the procedure for generating consolidated budget reporting;";
in subparagraph “c” the words “(by acts and conclusions)” should be deleted;
27) paragraph 36 after the word “organization” is supplemented with the words “and implementation”;
28) paragraph 37 is declared invalid;
29) in paragraph 40:
the first paragraph after the words “plan and” is added with the word “(or)”;
subparagraph “c” should be stated as follows:
"c) results of assessing budgetary risks;";
in subparagraph “e” the word “execution” should be replaced with the word “carrying out”;
30) in subparagraph “b” of paragraph 41, replace the words “by the Accounts Chamber of the Russian Federation and the federal executive body exercising control and supervision functions in the financial and budgetary sphere” with the words “state financial control bodies”;
31) in paragraph 45 the words “consisting of employees conducting the audit, and responsibilities are distributed among members of the audit team” should be deleted;
32) paragraph 46 is declared invalid;
33) paragraph 47 should be stated as follows:
"47. The audit is carried out using the following audit methods:
a) inspection, which is the study of records and documents related to the implementation of operations (actions to generate a document necessary to carry out the internal budget procedure) and (or) tangible assets;
b) observation, which is a systematic study of the actions of officials and employees of the audited object, performed by them during the execution of operations (actions to generate a document necessary to carry out the internal budget procedure);
c) a request, which is an appeal to knowledgeable persons within or outside the audited object in order to obtain information necessary to conduct an audit;
d) confirmation, which is a response to a request for information contained in budget accounting registers;
e) recalculation, which is a check of the accuracy of arithmetic calculations made by the audited entity, or an independent calculation by an employee of the internal financial audit unit;
f) analytical procedures, which are an analysis of relationships and patterns based on information about the implementation of internal budget procedures, as well as the study of the connection between these relationships and patterns with the information received in order to identify deviations from it and (or) operations incorrectly reflected in budget accounting and their reasons and disadvantages of implementing other internal budget procedures.";
34) add paragraph 47_1 with the following content:
"47_1. During the audit of the reliability of the budget reporting of the recipient of budget funds, generated by the chief administrator of budget funds, the administrator of budget funds, the subject of internal financial audit applies an approach based on the assessment of budget risks to determine the data being verified and the audit methods used in relation to them in order to confirm the presence (absence of) distortions of budget reporting indicators expressed in monetary terms, which lead to distortion of information about assets and liabilities and (or) financial results, and also affect the adoption of management decisions by users of budget reporting.
The process of identifying the data to be audited and the audit methods to be used on it includes the following steps:
assessing the risks of distortion of budget reporting;
determination of the budget reporting indicators to be verified, the appropriate audit methods applied to them, as well as the size of the data sample used to confirm the reliability of the information contained in the budget reporting.
The risk of distortion of budget reporting is assessed in relation to each indicator of budget reporting according to the following criteria:
materiality of the error - the amount of distortion of information about assets and liabilities and (or) financial results, as well as the degree of influence on the adoption of management decisions by users of budget reporting in the event of an error (omission, distortion of information on the considered indicator of budget reporting or its reflection in violation of methodology and standards budget accounting and budget reporting established by the Ministry of Finance of the Russian Federation);
the probability of making an error is the degree of possibility of non-reflection of information on the considered indicator of budget reporting or its reflection in violation of the methodology and standards of budget accounting and budget reporting established by the Ministry of Finance of the Russian Federation.
The assessment of the value of the criterion “probability of making an error” is carried out taking into account the results of an analysis of the existing causes and conditions (circumstances) of the risk of distortion of budget reporting, including an analysis of the state of control over the maintenance of budget accounting and the preparation of budget reporting.
The value of each of these criteria is assessed as low, medium or high.
The risk of distortion of budget reporting is high (risk of significant distortion of budget reporting) if the value of one of the criteria for the risk of distortion of budget reporting is assessed as high.
The risk of misstatement of budget reporting is low (risk of insignificant misstatement of budget reporting) if the value of each of the risk criteria of misstatement of budget reporting is assessed as low.
The risk of distortion of budget reporting is average in cases of other combinations of values of the criteria for the risk of distortion of budget reporting.
For budget reporting indicators with risks of material misstatement of budget reporting, a combination of 2 or more audit methods such as inspection, recalculation, confirmation and inquiry is applied.
For budget reporting indicators with average risks of distortion of budget reporting, audit methods are applied by decision of the head of the subject of internal financial audit.
For budget reporting indicators with risks of insignificant distortion of budget reporting, analytical procedures are applied as audit methods and (or) observation or audit of such reporting indicators is not carried out.
According to the audited indicator of budget reporting, the size of the data sample used to confirm the reliability of the information contained in the budget reporting is determined depending on the value of the risk of distortion of budget reporting, taking into account methodological recommendations Ministry of Finance of the Russian Federation.";
35) in paragraph 49:
Paragraph one should be stated as follows:
"49. When conducting an audit, working documentation is generated, which contains the following documents and other materials prepared in connection with the audit:";
subparagraph "h" shall be declared invalid;
36) in paragraph 53:
subparagraph “a” should be supplemented with the words “in order to take measures to prevent their occurrence”;
subparagraph “d” should be stated as follows:
"d) conclusions on the reliability of budget reporting (on the compliance of the procedure for maintaining budget accounting and drawing up budget reporting for the recipient of budget funds, formed by the chief administrator of budget funds, the administrator of budget funds, the methodology and standards of budget accounting and budget reporting established by the Ministry of Finance of the Russian Federation, including conclusions on compliance with the procedure for the formation (updating) of accounting policies, execution and acceptance of primary accounting documents, inventory of assets and liabilities, storage of budget accounting documents, as well as compliance of the composition of budget reporting with the requirements established in regulatory legal acts governing the preparation and presentation of budget reporting, its preparation on the basis of data contained in budget accounting registers), as well as on the compliance by the chief administrator of budget funds with the procedure for the formation of consolidated budget reporting;";
37) in paragraph 54:
in the second sentence of the first paragraph, the words “has the right to make one or more of the decisions” should be replaced with the words “takes one or more of the following decisions”;
in subparagraph "d" the words "budget legislation of the Russian Federation" should be deleted;
add subparagraph "e" with the following content:
“e) on carrying out the activities provided for in paragraph 25 of these Rules.”;
38) add paragraph 54_1 with the following content:
"54_1. When the head of the chief administrator of budgetary funds, the administrator of budgetary funds makes a decision provided for in subparagraph "a" of paragraph 54 of these Rules, the head of the audited entity ensures the development of an action plan to eliminate identified deficiencies and violations in accordance with the proposals and recommendations of the subject of internal financial audit and exercises control over its implementation.";
39) paragraph 55 should be stated as follows:
"55. Annual reporting on the results of the internal financial audit for the reporting financial year is prepared by the subject of the internal financial audit before February 1 of the current financial year.";
40) in the second paragraph of paragraph 56, the words “regulatory legal acts governing budgetary legal relations, internal standards and procedures” should be deleted;
41) paragraph 57 should be supplemented with the words “by the administrator of budget funds.”
Electronic document text
prepared by Kodeks JSC and verified against:
Official Internet portal
legal information
www.pravo.gov.ru, 03/28/2018,
N 0001201803280012
GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT APPROVAL OF THE RULES
IMPLEMENTATION BY THE MAIN MANAGERS (MANAGERS)
FUNDS OF THE FEDERAL BUDGET (STATE BUDGET
OFF-BUDGETARY FUND OF THE RUSSIAN FEDERATION), MAIN
ADMINISTRATORS (ADMANISTRATORS) OF FEDERAL INCOME
BUDGET (BUDGET OF THE STATE EXTRABUDGETARY FUND
RUSSIAN FEDERATION), CHIEF ADMINISTRATORS
AND INTERNAL FINANCIAL AUDIT AND ABOUT CHANGES
IN PARAGRAPH 1 OF THE RULES FOR DEPARTMENTAL CONTROL
IN THE FIELD OF PROCUREMENT TO MEET FEDERAL NEEDS,
APPROVED BY GOVERNMENT DECREE
OF THE RUSSIAN FEDERATION OF FEBRUARY 10, 2014 No. 89
The Government of the Russian Federation decides:
1. Approve the attached Rules for the implementation by the main managers (managers) of federal budget funds (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of federal budget revenues (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of sources of financing the federal budget deficit (budget of the state extra-budgetary fund of the Russian Federation) internal financial control and internal financial audit.
2. In 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 of February 10, 2014. № 89“On approval of the Rules for the implementation of departmental control in the field of procurement to meet federal needs” (Collected Legislation of the Russian Federation, 2014, No. 7, Art. 683), replace the words “by state authorities of the Russian Federation, federal executive authorities” with the words “state authorities” .
Chairman of the Government
Russian Federation
D.MEDVEDEV
Approved
Government resolution
Russian Federation
dated March 17, 2014 No. 193
RULES
IMPLEMENTATION BY THE MAIN MANAGERS
(MANAGERS) OF FEDERAL BUDGET FUNDS (BUDGET
STATE OFF-BUDGETARY FUND OF THE RUSSIAN FEDERATION),
CHIEF ADMINISTRATORS (ADMANISTRATORS) OF INCOME
FEDERAL BUDGET (STATE OFF-BUDGETARY BUDGET
FOUNDATION OF THE RUSSIAN FEDERATION), CHIEF ADMINISTRATORS
(ADMINISTRATORS) SOURCES OF FINANCING THE DEFICIENCY
FEDERAL BUDGET (STATE OFF-BUDGETARY BUDGET
FOUNDATION OF THE RUSSIAN FEDERATION) INTERNAL FINANCIAL CONTROL
AND INTERNAL FINANCIAL AUDIT
(as amended by the Decree of the Government of the Russian Federation dated April 14, 2015 № 357)
1. These Rules establish the procedure for the implementation by the main managers (managers) of federal budget funds (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of federal budget revenues (the budget of the state extra-budgetary fund of the Russian Federation), the main administrators (administrators) of sources of financing the federal deficit budget (budget of the state extra-budgetary fund of the Russian Federation) (hereinafter referred to as the chief administrator of budgetary funds, administrator of budgetary funds) of internal financial control and on the basis of the functional independence of internal financial audit.
II. Implementation of internal financial control
2. Internal financial control is carried out continuously by managers (deputy managers), other officials of the chief administrator of budgetary funds, the administrator of budgetary funds, organizing and executing internal procedures for drawing up and executing the budget, maintaining budget records and drawing up budget reporting (hereinafter referred to as internal budget procedures). Internal financial control is aimed at:
a) to comply with the internal standards and procedures for drawing up and executing the budget, drawing up budget reporting and maintaining budget records established in accordance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations by this chief administrator of budget funds, the administrators of budget funds subordinate to him and recipients of budget funds;
b) to prepare and organize measures to improve the efficiency and effectiveness of the use of budget funds.
3. Internal financial control is carried out in the structural divisions of the chief administrator of budget funds, the administrator of budget funds and the recipient of budget funds, exercising budget powers.
4. Officials of the divisions of the chief administrator of budgetary funds and the administrator of budgetary funds shall exercise internal financial control in accordance with their official regulations in relation to the following internal budgetary procedures:
a) drawing up and submitting documents to the Ministry of Finance of the Russian Federation (the governing body of the state extra-budgetary fund of the Russian Federation) necessary for the preparation and consideration of the draft budget, including registers of expenditure obligations and justifications for budgetary allocations;
b) drawing up and submitting documents to the chief administrator of budget funds, the administrator of budget funds necessary for the preparation and consideration of the draft budget;
c) drawing up and submitting documents to the Federal Treasury (the governing body of the state extra-budgetary fund of the Russian Federation) necessary for drawing up and maintaining a cash plan for budget revenues, budget expenditures and sources of financing the budget deficit;
d) drawing up, approving and maintaining the budget list of the main manager (manager) of budget funds;
e) drawing up and sending documents to the Ministry of Finance of the Russian Federation and the Federal Treasury (the governing body of the state extra-budgetary fund of the Russian Federation), necessary for the formation and maintenance of a consolidated budget breakdown of the budget, as well as for communicating (distributing) budget allocations and limits of budget obligations to the main managers budget funds;
f) drawing up, approving and maintaining budget estimates and (or) drawing up (approving) a set of budget estimates;
g) formation and approval of government assignments in relation to subordinate federal government agencies;
h) preparation and execution of budget estimates;
i) acceptance of budget obligations within the established limits of budgetary obligations and (or) budgetary allocations;
j) implementation of accrual, accounting and control over the correctness of calculation, completeness and timeliness of payments (receipts from sources of financing the budget deficit) to the federal budget, penalties and fines on them (except for transactions carried out in accordance with the legislation of the Russian Federation on taxes and fees, legislation on customs regulation in the Russian Federation, legislation of the Russian Federation on insurance premiums);
k) making decisions on the return of overpaid (collected) payments to the federal budget, as well as interest for untimely implementation of such a return and interest accrued on excessively collected amounts (except for transactions carried out in accordance with the legislation of the Russian Federation on taxes and fees, legislation on customs regulation in the Russian Federation, legislation of the Russian Federation on insurance premiums);
l) making decisions on offset (clarification) of payments to the federal budget (with the exception of operations carried out in accordance with the legislation of the Russian Federation on taxes and fees, legislation on customs regulation in the Russian Federation, legislation of the Russian Federation on insurance premiums);
m) procedure for maintaining budget accounting, including accepting primary accounting documents for accounting (drawing up consolidated accounting documents), reflecting information specified in primary accounting documents and budget accounting registers, assessing property and liabilities, as well as taking inventories;
o) preparation and presentation of budget reporting and consolidated budget reporting;
o) execution of judicial acts on claims against the Russian Federation, as well as judicial acts providing for the levy of execution on budget funds for monetary obligations of subordinate government institutions;
p) distribution of limits of budget obligations among subordinate managers and recipients of budget funds;
c) implementation of inter-budgetary subsidies, subventions and other provisions provided for in legal acts interbudgetary transfers, having a specific purpose, as well as other subsidies aimed at ensuring compliance by their recipients with the conditions, goals and procedure for their provision;
r) implementation of 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;
s) implementation of provisions provided for by legal acts on the allocation at the disposal of the chief administrator (administrator) of sources of financing the budget deficit of allocations intended to repay sources of financing of the budget deficit, actions aimed at ensuring the targeting and targeted nature of the use of these allocations.
5. When implementing internal financial control, the following control actions are carried out:
a) checking the execution of documents for compliance with the requirements of regulatory legal acts of the Russian Federation governing budget legal relations, and internal standards and procedures;
b) authorization of operations (actions to generate documents necessary to carry out internal budget procedures);
c) data reconciliation;
d) collection and analysis of information on the results of implementation of internal budget procedures.
6. The forms of internal financial control are the control actions specified in paragraph 5 of these Rules (hereinafter referred to as control actions), applied in the course of self-control and (or) control by level of subordination (jurisdiction) (hereinafter referred to as control methods).
7. Control actions are divided into visual, automatic and mixed. Visual control actions are carried out without the use of applied automation software. Automatic control actions are carried out using applied automation software without the participation of officials. Mixed control actions are performed using applied automation software with the participation of officials.
8. Methods of carrying out control actions include:
a) a continuous method in which control actions are carried out in relation to each transaction performed (actions to generate a document necessary to carry out the internal budget procedure);
b) selective method, in which control actions are carried out in relation to a separate operation performed (actions to generate a document necessary to carry out the internal budget procedure).
9. Preparation for internal financial control involves the formation (updating) of an internal financial control map by the head of each department responsible for the results of the implementation of internal budget procedures.
10. In the internal financial control card for each subject of internal financial control reflected in it, data is indicated on the official responsible for the execution of the operation (actions to generate a document necessary to carry out the internal budget procedure), the frequency of the operation, and the officials carrying out control actions , control methods and frequency of control actions.
11. The process of forming (updating) the internal financial control map includes the following stages:
a) analysis of the subject of internal financial control in order to determine the control methods and control actions applied to it (hereinafter referred to as internal financial control procedures);
b) creating a list of operations (actions to generate documents necessary to carry out the internal budget procedure) indicating the need or lack of need to carry out control actions in relation to individual operations.
12. Internal financial control is carried out in accordance with the approved internal financial control map.
13. Approval of internal financial control cards is carried out by the head (deputy head) of the chief administrator of budget funds, administrator of budget funds.
14. Internal financial control cards are updated:
a) before the beginning of the next financial year;
b) when making a decision by the head (deputy head) of the chief administrator of budget funds, the administrator of budget funds to make changes to the internal financial control cards;
c) in case of amendments to regulatory legal acts regulating budget legal relations, determining the need to change internal budget procedures.
15. The formation, approval and updating of internal financial control cards is carried out in the manner established by the chief administrator of budget funds.
Internal financial control cards are updated (formed) at least once a year.
16. Responsibility for organizing internal financial control lies with the head or deputy head of the chief administrator of budget funds, the administrator of budget funds, supervising the structural units of the chief administrator of budget funds, the administrator of budget funds, in accordance with the distribution of responsibilities.
17. The chief administrator of budgetary funds is obliged to provide the Federal Service for Financial and Budgetary Supervision with the information and documents it requests for the purpose of analyzing the implementation of internal financial control.
18. Internal financial control in the divisions of the chief administrator of budget funds and the administrator of budget funds is carried out in compliance with the frequency, control methods and control methods specified in the internal financial control cards.
19. Self-control is carried out in a continuous way an official of each division of the chief administrator of budgetary funds, the administrator of budgetary funds by checking each operation performed by him for compliance with the regulatory legal acts of the Russian Federation governing budgetary legal relations, internal standards and procedures and official regulations, as well as by assessing the causes and circumstances (factors), negatively affecting the operation.
20. Control by level of subordination is carried out in a continuous manner by the head (deputy head) and (or) the head of the unit of the chief administrator of budget funds, the administrator of budget funds (another authorized person) by authorizing operations (actions to generate documents necessary to carry out internal budget procedures), carried out by subordinate officials.
21. Control by level of jurisdiction is carried out in a continuous or selective manner in relation to procedures and operations performed by subordinate managers and recipients of budget funds, administrators of budget revenues and administrators of sources of financing the budget deficit, by conducting inspections aimed at establishing compliance of the submitted documents with the requirements of regulatory legal acts of the Russian Federation Federation regulating budget legal relations, and internal standards and procedures, and (or) by collecting and analyzing information on the timeliness of the preparation and submission of documents necessary to carry out internal budget procedures, the accuracy and validity of the information reflected in these documents, as well as the legality of certain operations. The results of such inspections are formalized in a conclusion indicating the need to make corrections and (or) eliminate deficiencies (violations) if they exist within the period established in the conclusion, or with a permitting inscription on the submitted document.
22. Identified shortcomings and (or) violations in the execution of internal budget procedures, information about the causes of the risks of violations and (or) shortcomings and proposed measures to eliminate them (hereinafter referred to as the results of internal financial control) are reflected in the registers (journals) of internal financial control .
Maintaining registers (journals) of internal financial control is carried out in each division responsible for the implementation of internal budget procedures.
23. Registers (journals) of internal financial control are subject to recording and storage in the order established by the chief administrator of budget funds, the administrator of budget funds, including with the use of automated information systems.
24. Information on the results of internal financial control is sent by the unit responsible for the results of the implementation of internal budget procedures, or by an authorized unit, to the head (deputy head) of the chief administrator of budgetary funds, the administrator of budgetary funds at a frequency established by the head of the chief administrator of budgetary funds, the administrator of budgetary funds.
25. Based on the results of consideration of the results of internal financial control, decisions are made indicating the deadlines for their implementation, aimed at:
a) to ensure the use of effective automatic control actions in relation to individual operations (actions to generate a document necessary to carry out the internal budget procedure) and (or) to eliminate the shortcomings of the applied software tools used to automate control actions, as well as to eliminate ineffective automatic control actions;
b) to change internal financial control maps in order to increase the ability of internal financial control procedures to reduce the likelihood of events that negatively affect the implementation of internal budget procedures (hereinafter referred to as budget risks);
c) to update the system of forms, registers and classifiers as a set of structured documents that make it possible to reflect unified operations in the process of exercising the budgetary powers of the chief administrator of budget funds, the administrator of budget funds;
d) to clarify user access rights to databases, input and output of information from automated information systems that ensure the implementation of budgetary powers, as well as regulations for the interaction of users with information resources;
e) to change internal standards and procedures;
f) to clarify the rights to generate financial and primary accounting documents, as well as rights of access to records in budget accounting registers;
g) to eliminate conflicts of interest among officials carrying out internal budget procedures;
h) to conduct internal inspections and apply material and (or) disciplinary liability to guilty officials;
i) to maintain an effective personnel policy in relation to the structural divisions of the chief administrator of budget funds, the administrator of budget funds.
26. When making decisions based on the results of consideration of the results of internal financial control, the information specified in the acts, conclusions, submissions and orders of state financial control bodies and internal financial audit reports submitted to the head (deputy head) of the chief administrator of budgetary funds, the administrator of budgetary funds is taken into account.
27. The chief administrator of budgetary funds has the right to determine the procedure for reporting on the results of internal financial control based on data from registers (journals) of internal financial control.
III. Carrying out internal financial audit
28. Internal financial audit is carried out by structural units and (or) authorized officials, employees of the chief administrator of budget funds, administrator of budget funds (hereinafter referred to as the subject of internal financial audit), vested with the authority to carry out internal financial audit, on the basis of functional independence.
The paragraph is no longer valid. - Decree of the Government of the Russian Federation dated April 14, 2015 № 357.
The activities of the subject of internal financial audit are based on the principles of legality, objectivity, efficiency, independence and professional competence, as well as consistency, responsibility and standardization.
29. The objectives of internal financial audit are:
a) assessing the reliability of internal financial control and preparing recommendations to improve its effectiveness;
b) confirmation of the reliability of budget reporting and compliance of the procedure for maintaining budget accounting with the methodology and standards of budget accounting established by the Ministry of Finance of the Russian Federation;
c) preparation of proposals to improve the efficiency and effectiveness of the use of budget funds.
30. The objects of internal financial audit are the structural divisions of the chief administrator of budget funds, the administrators of budget funds subordinate to him and the recipients of budget funds (hereinafter referred to as the objects of audit).
31. Internal financial audit is carried out through scheduled and unscheduled audits. Scheduled inspections are carried out in accordance with annual plan internal financial audit, approved by the head of the chief administrator of budget funds, administrator of budget funds (hereinafter referred to as the plan).
32. The subject of internal financial audit has the right to prepare opinions on the validity and completeness of documents of the chief administrator of budgetary funds, the administrator of budgetary funds sent to the Ministry of Finance of the Russian Federation (the governing body of the state extra-budgetary fund of the Russian Federation) for the purpose of drawing up and reviewing the draft budget, in the manner established by the chief administrator of budget funds.
33. Audits are divided into:
a) for desk audits that are carried out at the location of the subject of internal financial audit on the basis of information and materials provided at his request;
b) on-site inspections, which are carried out at the location of the audited objects;
c) for combined inspections, which are carried out both at the location of the subject of internal financial audit and at the location of the audited objects.
34. Officials of the subject of internal financial audit when conducting audits have the right:
request and receive, on the basis of a reasoned request, documents, materials and information necessary for conducting audits, including information about the organization and the results of internal financial control;
visit the premises and territories occupied by the audit objects in respect of which the audit is carried out;
involve independent experts.
The deadline for sending and executing this request is established by the chief administrator of budget funds.
35. The subject of internal financial audit is obliged to:
a) comply with the requirements of regulatory legal acts in the established field of activity;
b) conduct audits in accordance with the audit program;
c) familiarize the manager or authorized official of the audited entity with the audit program, as well as with the results of audits (reports and conclusions).
36. Responsibility for organizing the internal financial audit lies with the head of the chief administrator of budget funds, the administrator of budget funds.
37. The chief administrator of budgetary funds is obliged to provide the Federal Service for Financial and Budgetary Supervision with the information and documents it requests for the purpose of analyzing the implementation of internal financial audit.
38. The preparation, approval and maintenance of the plan is carried out in the manner established by the chief administrator of budgetary funds, the administrator of budgetary funds.
39. The plan is a list of audits that are planned to be carried out in the next financial year.
For each audit, the plan indicates the topic of the audit, the objects of the audit, the duration of the audit and the responsible persons.
40. When planning audits (drawing up a plan and audit program), the following are taken into account:
a) the significance of operations (actions to generate a document necessary to carry out an internal budget procedure), groups of similar operations of audited objects, which can have a significant impact on the annual and (or) quarterly budget reporting of the chief administrator of budget funds, the administrator of budget funds in the event of unlawful execution these operations;
b) factors influencing the sample size of audited operations (actions to generate a document necessary to carry out the internal budget procedure) for testing the effectiveness (reliability) of internal financial control, which also include the frequency of visual control actions, the materiality of internal financial control procedures and the level of automation of internal financial control procedures;
c) the presence of significant budget risks after carrying out internal financial control procedures;
d) the degree to which the internal financial audit unit is provided with resources (labor, material and financial);
e) the ability to conduct audits within the established time limits;
f) availability of time reserve for performing unscheduled audits.
41. During planning, the subject of internal financial audit is obliged to conduct a preliminary analysis of data on the objects of the audit, including information on the results of:
a) implementation of internal financial control for the period subject to audit;
b) carrying out control activities in the current and (or) reporting financial year by the Accounts Chamber of the Russian Federation and the Federal Service for Financial and Budgetary Supervision in relation to the financial and economic activities of the audited entities.
42. The plan is drawn up and approved before the start of the next financial year.
43. An audit is appointed by the decision of the head of the chief administrator of budgetary funds, the administrator of budgetary funds.
44. The audit is carried out on the basis of the audit program approved by the head of the subject of internal financial audit.
45. When drawing up an audit program, an audit team is formed, consisting of employees conducting the audit, and responsibilities are distributed among the members of the audit team. The audit program must contain:
a) the topic of the audit;
b) name of audit objects;
c) a list of issues to be studied during the audit, as well as the timing of its conduct.
46. During the audit, the following research is carried out:
a) implementation of internal financial control;
b) the legality of the implementation of internal budget procedures and the effectiveness of the use of budget funds;
c) maintaining the accounting policies adopted by the audited entity, including for its compliance with changes in the field of budget accounting;
d) the use of automated information systems by the audited entity in the implementation of internal budget procedures;
e) issues of budget accounting, including issues on which decisions are made based on the professional opinion of the person responsible for maintaining budget accounting;
f) granting access rights to users to databases, input and output of information from automated information systems that ensure the implementation of budgetary powers;
g) formation of financial and primary accounting documents, as well as granting access rights to records in budget accounting registers;
h) budget reporting.
47. The audit is carried out by performing:
a) inspection, which is the study of records and documents related to the implementation of operations of the internal budget procedure and (or) tangible assets;
b) observation, which is a systematic study of the actions of officials and employees of the audited object, performed by them during the execution of operations of the internal budget procedure;
c) a request, which is an appeal to knowledgeable persons within or outside the audited object in order to obtain information necessary to conduct an audit;
d) confirmation, which is a response to a request for information contained in budget accounting registers;
e) recalculation, which is a check of the accuracy of arithmetic calculations made by the audited entity, or an independent calculation by an employee of the internal financial audit unit;
f) analytical procedures, which are an analysis of relationships and patterns based on information about the implementation of internal budget procedures, as well as the study of the connection between these relationships and patterns with the information received in order to identify deviations from it and (or) operations incorrectly reflected in budget accounting and their reasons and disadvantages of implementing other internal budget procedures.
48. When conducting an audit, sufficient appropriate reliable evidence should be obtained. Evidence includes sufficient factual data and reliable information, based on working documentation and confirming the presence of identified violations and shortcomings in the implementation of internal budget procedures by the audited entities, as well as being the basis for conclusions and proposals based on the results of the audit.
49. The audit is subject to documentation. Working documentation, that is, documents and other materials prepared or received in connection with the audit, contains:
a) documents reflecting the preparation of the audit, including its program;
b) information about the nature, timing, scope of the audit and the results of its implementation;
c) information on the implementation of internal financial control in relation to operations related to the topic of the audit;
d) a list of contracts, agreements, protocols, primary accounting documentation, budget accounting documents and budget reporting that were subject to study during the audit;
e) written statements and explanations received from officials and other employees of the audited entities;
f) copies of requests sent to state financial control bodies, experts and (or) third parties during the audit, and information received from them;
g) copies of financial and economic documents of the audited object confirming the identified violations;
h) audit report.
50. The deadlines for conducting audits, the grounds for their suspension and extension are established by the chief administrator of budget funds, the administrator of budget funds.
51. The results of the audit are documented in an audit report, which is signed by the head of the audit team and handed over to a representative of the audited entity authorized to receive the report. The audited entity has the right to submit written objections to the audit report.
52. The form of the audit report, the procedure for sending it and the timing of its consideration by the audited entity are established by the chief administrator of budget funds, the administrator of budget funds.
53. Based on the audit report, a report on the results of the audit is drawn up, containing information on the results of the audit, including:
a) information about the shortcomings and violations identified during the audit (in quantitative and monetary terms), about the conditions and reasons for such violations, as well as about significant budgetary risks;
b) information about the presence or absence of objections from the audited entities;
c) conclusions about the degree of reliability of internal financial control and the reliability of budget reporting presented by the audited objects;
d) conclusions about the compliance of budget accounting by audited objects with the methodology and standards of budget accounting established by the Ministry of Finance of the Russian Federation;
e) conclusions, proposals and recommendations for eliminating identified violations and shortcomings, taking measures to minimize budgetary risks, making changes to internal financial control cards, as well as proposals for increasing the efficiency and effectiveness of the use of budgetary funds.
54. A report on the results of the audit accompanied by an audit report is sent to the head of the chief administrator of budgetary funds, the administrator of budgetary funds. Based on the results of consideration of this report, the head of the chief administrator of budgetary funds, the administrator of budgetary funds has the right to make one or more of the decisions:
a) the need to implement audit findings, proposals and recommendations;
b) about insufficient validity of audit conclusions, proposals and recommendations;
c) on the application of material and (or) disciplinary liability to guilty officials, as well as on conducting internal inspections;
d) on sending materials to the Federal Service for Financial and Budgetary Supervision (its territorial bodies) and (or) law enforcement agencies in the event of signs of violations of the budget legislation of the Russian Federation, in respect of which there is no possibility of eliminating them.
55. Subjects of internal financial audit shall ensure the preparation of annual reports on the results of the internal financial audit.
56. The annual reporting on the results of the internal financial audit contains information confirming the conclusions about the reliability (efficiency) of internal financial control, the reliability of the consolidated budget reporting of the chief administrator of budget funds, the administrator of budget funds.
Conducting internal financial control is considered reliable (effective) if the control methods and control actions used lead to the absence or significant reduction in the number of violations of regulations governing budget legal relations, internal standards and procedures, as well as to an increase in the efficiency of use of budget funds.
57. The procedure for drawing up and submitting annual reports on the results of the internal financial audit is established by the chief administrator of budget funds.
