DEPARTMENT OF FINANCE OF THE CITY OF MOSCOW

On approval of the Regulations for the organization and implementation of internal control

Revoked due to
order of the Department of Finance of the city of Moscow
dated December 27, 2019 N 396
____________________________________________________________________

In order to improve the activities for the implementation of internal control in the Department of Finance of the city of Moscow, organized in accordance with Article 270_1 of the Budget Code of the Russian Federation,

I order:

1. Approve the Regulations for the organization and implementation of internal control (annex to this order).

2. I reserve control over the implementation of this order.

Head of department

finance of the city of Moscow

V.E.Chistova

Application. Regulations for the organization and implementation of internal control

Application

to the Order of the Department of Finance

Moscow city

Regulations for the organization and implementation of internal control

1. General Provisions

1.1. This Regulation establishes general principles organization and implementation of internal control over the activities structural divisions, including FKU JSC of the Department of Finance of the City of Moscow (hereinafter referred to as structural subdivisions of the Department).

1.2. The regulation was developed in accordance with the Budget Code of the Russian Federation, the Regulations on the Department of Finance of the City of Moscow, approved by the Decree of the Government of Moscow of February 22, 2011 N 43-PP, and others legal acts Russian Federation and the city of Moscow, regulating legal relations in the field of conducting control measures, taking appropriate measures based on their results, provided by law Russian Federation and the city of Moscow.

2. Basic concepts and terms used in these Regulations

Internal control - control over the compliance of the activities of the structural divisions of the Department for the execution of state functions and powers with the requirements of the legislation of the Russian Federation, the city of Moscow and legal acts of the Department of Finance of the city of Moscow (hereinafter referred to as the Department).

Control measure - a set of control actions of specialists (specialist) of the Department, related to the inspection of compliance with the structural subdivisions of the Department of the requirements of legislation and regulatory legal acts in the course of their activities.

Control group - specialists of the Department, authorized by the order of the head of the Department to carry out a control measure.

Check - a form of control, representing a single control action to study the state of affairs in one or more areas of activity of the checked structural unit of the Department on the basis of managerial, financial, primary accounting documents, registers accounting and reports.

The verification program is a documented plan for conducting a control event.

Order of the Department to conduct an inspection - a document on the right to conduct a control group (specialist of the Department) control measures.

Inspection act - a document drawn up by the control group (specialist of the Department) in the form established by these Regulations, based on the results of the inspection.

Order of the head of the Department - a document drawn up based on the results of the audit in the form established by these Regulations (Annex to these Regulations).

3. The procedure for planning control activities

3.1. Control activities of the Department are carried out on the basis of the Control Activity Plan.

3.2. The control activity plan is drawn up for half a year and is a list of control activities planned for implementation.

The Plan of control activities for each control measure establishes: the object of control, the period under review, the period for carrying out the control measure, responsible executors.

3.3. The control activity plan is formed by the Internal Control Department on the basis of an analysis of the problems of the internal standards and procedures implemented by the Department.

The plan of control activity is coordinated with the heads of structural divisions, whose specialists are planned to be involved in the conduct of inspections.

By the 20th day of the month preceding the planning period, the Internal Control Department submits the draft Control Plan for approval to the head of the Department.

3.4. The basis for conducting inspections not included in the Control Activity Plan is the instruction of the head of the Department.

3.5. For one division scheduled inspection may be held no more than once a year.

Corrective action checks are carried out as needed.

4. Organization and conduct of inspections

4.1. Inspections are carried out by specialists of the Internal Control Division and structural subdivisions of the Department specified in the Control Activity Plan, on the basis of an order of the head of the Department (hereinafter referred to as the order).

The inspection order states:

Surnames, initials, positions of the head and members of the control group;

Full name of the audited structural unit;

Subject of the audit: planned - in accordance with the wording of the Plan of control activities for the six months, approved by the head of the Department; unscheduled - in accordance with the grounds provided for in clause 3.4 of these Regulations.

4.2. Proposals on specific dates for the audit, the personnel of the control group and its head are formed by the head of the Internal Control Department, taking into account the volume and complexity of the upcoming control actions, the specifics of the activities of the audited unit and other circumstances.

4.3. The duration of the audit should not exceed 30 calendar days.

4.4. In exceptional cases, associated with a significant volume and complexity of control measures, on the basis of a memo from the head of the Internal Control Department, the period for conducting an audit may be extended by the head of the Department, but not more than 5 working days, without making changes to the order.

Decisions on extending the terms of inspections for a period exceeding 5 working days or passing from six months to six months, as well as on the transfer of inspections in the plan, are made by the head of the Department on the basis of an internal memo from the head of the Internal Control Department and issued by an appropriate order.

4.5. For each individual inspection, an inspection program is drawn up, approved by the head of the Department and being an annex to the order.

The audit program is drawn up by the structural subdivisions of the Department participating in the audit.

Amendments and additions to the approved audit program are made on the basis of a memo from the head of the Internal Control Department and are approved by the head of the Department.

4.6. The audit should be preceded by a preparatory period, during which the specialists conducting the audits are required to study:

Current legislative and legal acts on the verification program;

Materials of previous inspections and information on the elimination of violations identified by inspections.

4.7. The head of the control group determines the volume and composition of control actions for each issue of the verification program and distributes the questions among the members of the control group.

4.8. Control actions are carried out using continuous and (or) selective methods:

Documentary study of management, financial, primary accounting documents, accounting registers, accounting and statistical reporting, including by analyzing and evaluating the information obtained from them;

According to the actual study - by inspection, inventory, recalculation of the volume of work actually performed (services rendered), expressed in natural indicators etc.

4.9. The head of the control group (the specialist carrying out the check) has the right to demand, in necessary cases, conducting an inventory of financial and not financial assets, calculations, forms strict accountability, the date and objects of which must be agreed with the head of the audited unit.

An inventory of financial and non-financial assets, settlements, forms of strict reporting is carried out by representatives of the audited unit on the basis of the relevant order of the head in the presence of members of the control group (specialist performing the audit). Inventory lists, designed in accordance with established requirements to the procedure for conducting an inventory, are annexes to the inspection report.

5. Registration of materials based on the results of the audit

5.1. Based on the results of the inspections, an Inspection Report is issued. The audit report is signed by the head of the Internal Control Department, the head of the control group (the specialist who carried out the audit) and transferred to the audited unit for familiarization with the obligatory indication of the date of familiarization with the report.

The head of the internal control department endorses each page of the audit report.

5.2. The audit report is drawn up in two copies.

5.3. Inspection acts are registered in the Internal Control Department in accordance with the established nomenclature of cases.

5.4. If violations are detected during the inspection, measured in monetary terms and (or) in physical terms, recalculation statements are drawn up wages, volumes and cost of the work performed, the calculations contained in them must be complete and clear.

Each page of the statement is endorsed by the members of the control group who compiled it, as well as by the specialist responsible for the audited area of ​​activity.

The final page of the statement is signed by the members of the control group, the head (a person authorized by him).

The text of the inspection report contains only the summary data and the content of homogeneous violations with reference to the relevant annexes to the act, the names, dates and numbers of the violated legislative and other regulatory legal acts (indicating paragraphs, articles).

5.5. The verification report must have continuous page numbering, not contain blots and unspecified (unconfirmed) corrections.

The amounts of violations revealed in the course of control measures are reflected in rubles.

The texts of inspection reports are printed with one interval, in Times New Roman font, font size - 14.

References to legislative and other regulatory legal acts should indicate the type of document, the body that adopted it, the date of adoption, the number and name of the document, the date the document was put into effect (if necessary), the revision of the document (if the revision changed the text of a previously valid document).

5.6. The descriptive part of the act should consist of sections in accordance with the approved verification program.

When presenting the results of the audit, objectivity, validity, consistency, clarity, accessibility and conciseness (without prejudice to content) should be ensured. The material presented in the verification report is not limited to the number of sheets, but should not be overloaded with unnecessary information.

The results of the audit are presented on the basis of verified data and facts, confirmed by the documents available in the audited units, explanations of officials and financially responsible persons.

The audit report should not give a legal and moral and ethical assessment of the actions of officials and financially responsible persons of the audited unit, it is impossible to qualify their intentions and goals.

It is not allowed to include in the inspection report various kinds of conclusions, assumptions and facts that are not confirmed by documents or the results of the inspection.

If there are no violations on the checked questions, the record should be made in the act: "Check or selective check (indicate: the name of the checked questions, the period of the check, the names of the checked primary documents, the verified amount of expenses and (or) income) violations of the requirements of the current legislation (or regulatory legal documents) not found".

The act reflects all significant circumstances related to the audit, with references to primary accounting and other documents, including information about documents not submitted during the audit. If before the end of the audit the officials of the audited unit took measures to eliminate the identified violations, then the audit report should indicate the date the measures were taken, their essence and the period to which they relate.

Responsibility for the accuracy of the information and conclusions contained in the acts, their compliance with the current legislation, is borne by the head and members of the control group (the specialist who carried out the verification).

The head of the Internal Control Department is responsible for compliance with the deadlines for conducting inspections, the timeliness of drawing up and submitting inspection reports, the completeness of the implementation of inspection programs, the quality of the materials presented in the inspection reports.

5.7. An integral part of the verification act are appendices: duly certified copies of documents, calculation tables, explanations of officials and financially responsible persons and other documents containing factual data, on the basis of which the existence of violations has been established or not and to which there are references in the text of the act.

Copies of legislative and regulatory legal acts, managerial, financial, primary accounting documents, accounting registers, accounting and statistical reporting are not annexes to the audit report, but can be attached to the audit materials as reference and auxiliary materials.

5.8. The inspection report, drawn up in accordance with these Regulations and registered with the Internal Control Department, is submitted for review:

A cover letter signed by the head of the Department to the head of FKU JSC;

A memo signed by the head of the Internal Control Department, to the head of a structural subdivision of the Department.

In the cover letter (memo) to the act of verification in without fail the term (no more than 3 working days from the date of transfer of the act to the division) is indicated for submission to the Internal Control Department of one copy of the inspection report with a mark of familiarization.

5.9. Simultaneously with the act of inspection with a mark of familiarization, the head of the unit may submit explanations and objections to the act of inspection, as well as inform about the measures taken to eliminate the identified violations.

5.10. The Internal Control Department, within up to 5 working days from the date of receipt of written explanations and objections to the audit report from the unit, considers their validity and prepares for consideration by the Head of the Department a memo with a summary of the violations and deviations identified by the audit and proposals for their elimination with the attachment of the draft Order in the address of the checked subdivision, interested deputy heads of the Department in accordance with the distribution of duties, and structural subdivisions.

5.11. The Internal Control Department records Orders based on the results of inspections and ensures control over their implementation and implementation of proposals to eliminate violations.

5.12. The audit materials are drawn up in a separate case in accordance with the nomenclature of cases.

The materials of each check are formed in the Check File in the following sequence:

The basis for the inspection, in accordance with paragraph 4.1 of these Regulations;

Verification program;

Act of verification with applications;

Written explanations on the act of verification of the head of the audited unit;

Copies of a cover letter (memo) to the head of the audited unit;

A copy of the order of the head of the Department;

Documents confirming the adoption of measures to eliminate the identified violations.

The file is stored in the Internal Control Department until it is transferred to the archive.

You can get acquainted with the case on the basis of a written request, drawn up in any form, addressed to the Internal Control Department.

6. Reporting on the results of control activities

6.1. Reporting on the results of the control activities of the Department is compiled on the basis of generalization and analysis of the results of the control activities carried out.

6.2. As a result of the implementation of the Plan of control activities for current period The Internal Control Division submits to the Head of the Department a Report on the control measures taken and the measures taken based on their results for the past period by July 20 and January 20 of the year following the reporting one.

Application. Order of the Head of the Department

Application
to the Regulations
(issued on the order form
Head of Department
finance of the city of Moscow)

Electronic text of the document

prepared by JSC "Kodeks" and checked against.

In fact, the procedure itself documentation internal control can be divided into the following stages.
Planning. Planning of internal control measures is the most important stage of such control. Planning of control activities is carried out by drawing up and approving a plan of control activities for calendar year.
In the plan of control activities for each control measure, the period to be checked, the form of the control measure, the period for carrying out the control measure, and responsible executors are established. The developed plan should be approved by the head of the institution.
Carrying out a control activity (as part of the follow-up control) should be preceded by the stage of drawing up an inspection program. The following questions may be included in the program:
- safety Money and forms of strict accountability: completeness and timeliness of posting cash to the cash desk, the legitimacy of debiting funds, registration of income and expenditure monetary documents, compliance with the order of conduct cash transactions, the established limit on the balance of cash at the cash desk;
- validation check banking operations;
- the legitimacy of the formation and use of the payroll fund, including for bonuses and financial assistance;
- compliance with the established procedure for issuing advances for the report;
- ensuring the safety of goods material assets: completeness of accounting for material assets, the availability of written agreements with responsible persons on full liability, the correctness of accounting and execution of documents for the acceptance and issuance of material assets by materially responsible persons, the compliance of these data with accounting data, the legitimacy of writing off material assets (including fixed assets , fuel, building materials, spare parts and other inventories), the timeliness of the inventory, the quality of the results and the adoption of measures;
- state of receivables and accounts payable as of reporting dates: legitimacy of settlements on mutual obligations, reality of accounts payable and accounts receivable by the timing and nature of its occurrence, the availability of reconciliation acts;
- reliability of accounting and reporting: compliance of synthetic and analytical accounting, accounting data and accounting data.
Registration of control results. 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. In the event that the institution does not create a separate internal control department, and the control itself is carried out by the employees of the accounting department, in the regulation on internal control it should be prescribed with what frequency these employees should provide information on the control measures carried out.
The results of the subsequent 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. 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 activities;
- 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 to avoid possible errors.
The regulation on internal control should specify the deadlines for the transfer of the act to the head of the institution with recommendations for eliminating the identified violations.
Making decisions based on the results of inspections. Employees of the institution who have committed distortions and violations, in writing, provide the head of the institution with explanations on issues related to the results of the control.
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, reflecting the deadlines and responsible persons, which is approved by the head of the institution.
After due date Chief Accountant immediately informs the head of the institution about the implementation of measures or their non-fulfillment, indicating the reasons.

The need to organize an internal financial control stipulated in Article 19 of the Federal Law of December 6, 2011 No. 402. Control concerns operations related to the activities of the enterprise. The procedure for its implementation is specified in accounting policy.

Purposes of control

Consider the goals of local financial control:

• Control over compliance with the law in the field of local activities for budgeting and financial transactions.
• Increasing the quality and accuracy of budget reports.
• Increasing the return on investment of federal budget funds.
• Improving the quality of preparation of documents related to accounting.
• Timely and accurate completion of financial statements.
• Ensuring compliance with the orders of the company's management.
• Execution of the created business plans.
• Ensuring the safety of company property.

Internal control allows you to detect errors in a timely manner and correct them yourself. In the future, this will help the company avoid fines and sanctions.

Tasks and principles

Consider the main tasks of financial control:

• Analysis of compliance of operations with documents and reporting.
• Analysis of compliance of activities with regulations and job descriptions.
• Analysis of compliance of activities with technological processes.
• The study of the local control system to identify elements that ensure its effectiveness.

Control is based on these principles:

• Legitimacy. Compliance of control measures with the laws of the country.
• Independence. Performers of control measures should be independent of the objects that are checked. Only in this case the objectivity of the results is possible.
• Objectivity. In the control process, reliable data must be obtained. Therefore, actions should be based on factual information.
• A responsibility. All professionals involved in control activities should be held accountable for their activities. This is the only way to ensure its quality.
• Consistency. Control must be comprehensive. It analyzes all aspects financial activities companies, existing relationships.

Compliance with all these principles is mandatory.

Subject of verification

During the control activities, these aspects are checked:

1. Compliance with laws.
2. Proper completion of documents.
3. Accuracy of filling in accounting registers.
4. Preservation of the organization's assets.

Checks for errors in documents. Once discovered, they are promptly corrected.

Features of the organization of internal control

The procedure for conducting internal control is mandatory prescribed in the accounting policy of the enterprise. You can fix the order in the documents at the stage of creating a company. An alternative option is the publication of separate acts. The procedure for implementing control can be fixed in a separate order.

Control activities are performed in various ways:

• Formation structural department or the recruitment of a staff member to the position of auditor. Employees who carry out control activities report to the head of the organization.
• The organization of the commission, which will work on a regular basis.
• By assigning responsibilities for conducting control to representatives of already formed structural divisions.

The choice of a specific path is determined by the expected scale of work, the capabilities of organizations, the presence of structural units, and the availability of specialists.

Levels of internal control

Internal control is exercised at these levels:

• worker level. The employee exercises control within the framework of his official powers.
• Structural department level. Responsibility for control lies with the employees of the department, the heads of the department.

The procedure for exercising control is regulated by the regulation on the work of the department for control measures. The work of the auditor will also be regulated by this provision. The document must be approved by the order of the head. On its basis, the work of the structural unit is based.

IMPORTANT! If Internal Control is carried out by different employees and divisions, responsibility is delimited on the basis of local acts, job descriptions.

Features of internal control

In the process of carrying out control activities, the following tools are used:

• General scientific methods: analysis, deduction, etc.
• Empirical methods: inventory, surveys, measurements.
• Specific tools: probability theory and so on.

Financial control can be entrusted to a special commission, third-party companies.

Varieties of internal control

Comprehensive control includes these forms of verification activities:

1. Preliminary control. It is carried out until the moment of conducting a business transaction. This tool provides the formation of a forecast regarding the outcome of the operation. It allows you to decide whether to take one step or another.
2. current control. Includes analysis of activities for the implementation of the budget, the formation of financial statements, analysis of the effectiveness of the use of funds. It checks whether the company's expenses are in line with its goals.
3. Subsequent control. Implemented based on the results of implemented business transactions. The accounting records are checked. The results of the inventory are controlled.

IMPORTANT! Current and preliminary control can be included in the current activities of employees. It makes sense to entrust subsequent control to an employee who specializes specifically in control measures.

ATTENTION! It is desirable to carry out all kinds of control measures. For this, divisions, individual employees, and a special commission are involved in the work. However, this is only possible if the company has the appropriate resources.

Preliminary control

Preliminary control is needed to make a decision on the operation. The heads of the company, deputies, chief accountants, representatives of the legal department are engaged in it. As part of the preliminary control, the following activities are carried out:

• Checking the completion of financial and planning papers.
• Approval and approval of documentation.
• Checking contracts.
• Examination of papers on the expenditure of company resources.

Preliminary control includes an analysis of the compliance of agreements with the activity plan, verification of all forms of reporting (budget, statistical and other) until the signing of documents.

current control

Ongoing control includes day-to-day research on spending, filling accounting documentation. Consists of activities such as:

• Analysis of expenditure documentation.
• Checking the amount of funds that is in the cash register.
• Control over the completeness of capitalization of funds that were issued by a banking institution.
• Control over the debts of debtors and debts of the company itself.
• Checking the compliance of analytical accounting with synthetic accounting.
• Establishing the actual existence of the company's property.

Current control is carried out regularly. It is carried out by representatives of accounting departments.

Follow-up control

It is carried out after the completion of a particular operation. It involves checking all related documents. Consider the methods of subsequent control:

• Inventory.
• Audit of the cash register without prior preparation.
• Checking how funds are used.
• Analysis of existing documents.

Follow-up control is the final stage of internal verification. It is advisable to entrust it to a special commission. Its composition is indicated in the relevant provision. If required, the composition can be changed. In the future, control is carried out through scheduled and unscheduled inspections.

<Информация>Ministry of Finance of Russia N PZ-11/2013 "Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements"

4. Organization of internal control

17. The procedure for organizing internal control, including the duties and powers of departments and personnel economic entity, are determined depending on the nature and scale of the activity of the economic entity, the features of its management system.

18. When organizing internal control, it is necessary to proceed from the fact that:

a) internal control should be carried out at all levels of management of an economic entity, in all its divisions;

b) all personnel of the economic entity should participate in the implementation of internal control in accordance with its powers and functions;

c) the usefulness of internal control should be comparable with the costs of its organization and implementation.

18.1. Internal control, as a rule, is carried out by:

a) management bodies of an economic entity;

b) the audit commission (auditor) of the economic entity;

c) the chief accountant or other official of the economic entity who is responsible for accounting (an individual or legal entity with whom the economic entity has entered into an agreement on the provision of accounting services);

G) Internal Auditor(service internal audit) economic entity;

e) special officials, a special subdivision of an economic entity responsible for compliance with the rules of internal control provided for by other federal laws;

f) other personnel and divisions of the economic entity.

18.2. The organization and assessment of internal control may be carried out by an economic entity independently and/or by an external consultant (including an audit organization).

19. To organize internal control, an economic entity may create a special subdivision (internal control service).

19.1. Special subdivision of internal control (internal control service) of an economic entity:

a) provides methodological support for the organization and implementation of internal control;

b) coordinates the activities of units for the organization and implementation of internal control.

19.2. The creation of a special internal control unit (internal control service) is justified in cases where:

a) the tasks and scope of activities for the organization of internal control are such that it is economically expedient to entrust the execution of this function to the unit that carries out the specified activity on a permanent basis;

b) due to the specifics of the activity of an economic entity, to ensure the effectiveness of internal control, the accumulation, preservation and transfer of special knowledge, skills and experience is required;

c) the risks of the activity of the economic entity are so high that ensuring the effectiveness of internal control involves the activity of a special internal control unit (internal control service) on an ongoing basis;

d) there are legal or regulatory requirements financial market on the creation by an economic entity of a special internal control unit (internal control service).

20. When organizing and exercising internal control of committed facts economic life a small business entity should be guided by the requirement of rationality. If any elements of internal control cannot be applied by a small business entity, its head may organize internal control in any other way that ensures the achievement of the goals of the organization and the implementation of internal control. For example: the head of a small business entity can assume all the functions of organizing and exercising internal control; if the number of personnel of an economic entity does not allow for the separation of powers and rotation of duties, a small business entity can use other internal control procedures that allow covering the existing risks (reconciliation, supervision).

A similar approach can be applied by certain forms of non-profit organizations.

21. An example of the distribution of powers and functions for the organization and implementation of internal control of an economic entity, securities which are admitted to organized trading, is given in

"Revisions and audits of the financial and economic activities of state (municipal) institutions", 2013, N 9

In accordance with the provisions of Art. 19 of the Accounting Law<1>an economic entity is obliged to organize and exercise internal control over the facts of economic life. Economic entities also include state (municipal) institutions. The fulfillment of this duty raises many questions among the heads of institutions and chief accountants. In particular, who will carry out internal control activities, if staffing there is no staff unit "auditor"? Is it necessary to develop a regulation on internal financial control and, if necessary, what information should it reflect? How to organize internal control measures on our own by the financial and economic department (accounting) and what to look for when checking, we will talk in the article.

Assigning the obligation to organize control measures to an employee of the institution

Most often, the staff of state (municipal) institutions is small, which does not allow to have not only a control and audit department, but also an auditor due to the lack of such a staff unit. At the same time, institutions are required to carry out internal control measures. How to be?

The job responsibilities of the chief accountant in accordance with the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated 21.08.1998 N 37, including:

• management of work on the organization of an internal control system for the correctness of registration of business transactions, compliance with the procedure for document circulation, technology for processing accounting information and its protection from unauthorized access;
• organization of work on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, cash, financial, settlement and credit operations, production and distribution costs, sales of products, performance of works (services), financial results activities of the organization;
• ensuring control over compliance with the procedure for issuing primary accounting documents;
• providing methodological assistance to heads of departments and other employees of the organization on accounting, control, reporting and analysis of business activities.

Thus, by virtue of their official duties the chief accountant is endowed with control functions, therefore, the functions of organizing and conducting internal control can be performed by the chief accountant or another employee of the financial and economic department, for example, deputy chief accountant (verifier).

To carry out internal control measures in the institution, a regulation on internal control is developed, and persons (persons) who are responsible for carrying out internal control measures are appointed by order of the head of the institution.

Checking primary documentation

The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (by the dates of the transactions) and (or) are grouped according to the relevant accounting accounts in an accumulative way, reflected in the following accounting registers (clause 11 of Instruction N 157n<2>):

• journal of operations on the account "Cashier";
• journal of operations with non-cash funds;
• journal of transactions of settlements with accountable persons;
• journal of transactions of settlements with suppliers and contractors;
• journal of operations of settlements with debtors on income;
• journal of payroll transactions;
• journal of operations on the disposal and transfer of non-financial assets;
• journal for other operations;
• validation journal;
• main book;
• other registers provided for by Instruction N 157n.

The form of the journal of operations provides for the signature of the chief accountant. Thus, periodically, most often at the end of each month, accounting employees must submit to the chief accountant for signature transaction logs with primary accounting documents filed with them.

Checking transaction logs and primary documents for them is an element of internal control. As we have already said, the check can be carried out both by the chief accountant himself, and by another person appointed by order of the head of the institution.

Of course, a complete check of transaction logs and primary documents for them is not always possible, so the inspector can conduct a selective check, namely:

• view the correspondence of accounts and the content of the operation (if necessary, you can pay attention to filling in other columns of the transaction log);
• check whether primary documents are selected in chronological order;
• find out whether the form of the primary documents attached to the transaction log corresponds to those that should be used when reflecting these transactions in accordance with the norms of the law;
• check the correctness of filling in primary documents, the presence of all necessary signatures;
• reconcile the indicators reflected in the transaction logs with the indicators contained in the general ledger of form 0504072;
• check other indicators.

In addition, the examiner should pay attention to the following points.

Journal of operations with non-cash funds. When checking the journal, the chief accountant (verifier) ​​reviews the account statement and payment orders attached to the journal, draws attention to the compliance of the purpose of payment with the Instructions on the application procedure budget classification <3>.

It should be noted that as a result of amendments to the RF BC federal law dated July 23, 2013 N 252-FZ "On amendments to Budget Code Russian Federation and individual legislative acts Russian Federation" concept "misuse budget funds"applies to actions taken by the budgetary and autonomous institutions with subsidies.

So, from the provisions of the new Art. 306.4 of the Budget Code of the Russian Federation it follows that the direction of budget funds is recognized as misuse of budget funds budget system RF and payment monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget, consolidated budget list, budget list, budget estimate, contract (agreement) or other document that is legal basis provision of said funds.

The legal basis for receiving subsidy funds is an agreement on the provision of these funds. On the basis of this agreement, as well as guided by the state (municipal) task of the founder, the institution develops a plan for financial and economic activities, which is approved by the founder. When funds are allocated for purposes not specified in the agreement (in relation to subsidies for other purposes) on the provision of a subsidy, and when payments are made not for those items of the KOSGU that are prescribed in the plan for the financial and economic activities of the institution and comply with the Instructions on the procedure for applying the budget classification, these actions can be qualified as misuse of budgetary funds.

Journal of operations on the account "Cashier". When checking the journal, the verifier pays attention to the correct filling of incoming and outgoing cash orders. These documents reflect the movement of funds, and their completion should be taken very carefully, for example, check the availability of all signatures on receipts and expenditures cash orders. As established by paragraph 8 of Instruction N 157n, documents that draw up the facts of economic life with cash are accepted for reflection in accounting if the document has the signatures of the head of the accounting entity and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, documents that draw up financial investments, loan agreements, loan agreements are not accepted for execution and accounting, with the exception of documents signed by the head of a state authority (state body), local self-government body, the design features of which are determined by laws and (or) regulatory legal acts of the Russian Federation. The specified documents that do not contain the signature of the chief accountant or a person authorized by him, in cases of disagreement between the head of the accounting entity (the person authorized by him) and the chief accountant on the implementation of certain facts of economic life, are accepted for execution and reflection in accounting from a written order of the head of the accounting entity (a person authorized by him), who bears the responsibility provided for by the legislation of the Russian Federation.

Also, when checking, you need to pay attention to the indicator reflected in the column " Total balance cash at the cash desk at the end of the day "of the cash book (f. 0504514). It should not exceed the limit of the cash balance at the cash desk of the institution.

According to clause 1.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, a legal entity is obliged to keep cash in bank accounts in excess of the established cash balance limit.

Accumulation legal entity cash on hand in excess of the established limit of the cash balance is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature, including the day of receipt of cash with bank account on these payments, as well as on weekends, non-working holidays in the case of a legal entity, individual entrepreneur these days of cash transactions.

In other cases, the accumulation of cash in the cash desk in excess of the established limit of the balance of cash by a legal entity is not allowed.

As for filling out the cash book (f. 0504514), in accordance with the Order of the Ministry of Finance of Russia N 173n<4>it must be laced, numbered and sealed with a wax (mastic) seal, and the number of sheets in it must be certified by the signatures of the head of the institution and the chief accountant.

Journal of transactions of settlements with suppliers and contractors. Documents confirming the receipt of goods, services, results of work from suppliers and contractors are attached to the magazine. The primary documents confirming these operations are waybills, waybills, certificates of work performed.

According to Art. 9 of the Law on Accounting, the form of primary accounting documents is approved by the head of the economic entity on the proposal of the official who is entrusted with accounting. Forms of primary accounting documents for organizations public sector are established in accordance with the budgetary legislation of the Russian Federation.

Thus, commercial organizations right not to use unified forms primary documents, including waybills, waybills, acts, and apply independently developed forms of documents. At the same time, the independently developed forms of primary accounting documents must contain the following mandatory details:

1. Title of the document;
2. date of preparation of the document;
3. the name of the economic entity that compiled the document;
4. the content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
6. the title of the position of the person (persons) who made (completed) the transaction, operation and responsible (responsible) for the correctness of its execution, or the title of the position of the person (persons) responsible (responsible) for the correctness of registration of the event;
7. signatures of the persons provided for in clause 6, indicating their surnames and initials or other details necessary to identify these persons.

In the absence of at least one mandatory props the document will not be recognized as primary.

Inventory

Inventory is also one of the elements of internal control. Inventory - a periodic check of the presence of valuables on the balance sheet of the institution, their safety and correct storage, obligations and rights to receive funds, as well as maintaining warehousing and compliance of accounting data with the actual state. Inventory allows you to control the safety of material assets, identify and eliminate possible errors in the accounting and work of financially responsible persons, determine the amount of natural loss and clarify accounting data on the remains of material and other assets.

According to clause 6 of Instruction N 157n, state (municipal) institutions in order to organize accounting, guided by the legislation of the Russian Federation on accounting, regulations bodies regulating accounting, called the Instruction, form an accounting policy based on the characteristics of their structure, industry and other features of the activities of the institution and the powers they perform in accordance with the legislation of the Russian Federation. The accounting policy approves the procedure for conducting an inventory of property and liabilities.

Paragraph 20 of Instruction N 157n establishes that an inventory of property, financial assets and liabilities is carried out by the subject of accounting in the manner prescribed by regulatory legal acts adopted by the Ministry of Finance in accordance with the legislation of the Russian Federation. Similar provisions are contained in Art. 11 of the Accounting Act.

Based on the foregoing, the institution in its accounting policy determines the procedure for conducting an inventory, guided by the Methodological Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.1995 N 49.

In clause 1.5 of the Guidelines, there are cases when an inventory of the cash register is mandatory:

• when transferring the organization's property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
• before preparing annual financial statements;
• when changing financially responsible persons (on the day of acceptance and transfer of cases);
• when establishing the facts of theft, abuse, damage to values;
• when natural Disasters, fire, accidents or other emergencies caused by extreme conditions;
• upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance.

The accounting policy may establish other cases and terms for conducting an inventory of the cash register. In particular, the accounting policy may state that the inventory of the cash register is carried out as part of internal control measures by decision of the person responsible for carrying out control measures.

For example, the chief accountant of the institution is endowed with the functions of exercising internal control. The institution has a canteen. The head of the canteen submits a monthly report on the use of food products to the accounting department. When reviewing the report, it turns out:

• the cost of food products and their quantity do not correspond to accounting data;
• the sum of "Total" indicated in the report does not correspond to the line-by-line summation of all positions indicated in the report.

Having received such a report, the inspector may doubt the correct organization of the storage, distribution and use of food in the canteen and require an inventory of the cash register.

It should be noted that during the inventory, discrepancies can be identified between accounting data and the actual availability of non-financial assets, settlements, and funds. The reasons for the deviation of actual data from accounting data may be different.

1. Losses during storage and transportation, as well as changes in mass or quality as a result of environmental influences. For example, with high humidity, the mass of food products such as flour or sugar will increase, and with low humidity, it will decrease, which is quite natural. Such changes in the quantity or quality of inventory items for natural reasons are allowed in the amounts determined by the current legislation - the norms of natural loss.

For each type of food, its own norms of natural loss have been established, which should be followed when writing off shortages. These include, in particular:

• the procedure for approving the norms of natural loss during storage and transportation of inventories, approved by Decree of the Government of the Russian Federation of November 12, 2002 N 814;
• Norms of natural loss of food products in the field of trade and public catering, approved by Order of the Ministry of Economic Development of Russia dated 07.09.2007 N 304.

Under the natural loss of inventory is understood as a loss (reduction in the mass of goods while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physical and chemical properties of goods.

When storing food, the rate of natural wastage is the allowable amount of irretrievable losses (natural wastage), which is determined during the storage of the goods by comparing its mass with the mass of the goods actually accepted for storage.

1. Inaccuracies in the receipt and release of inventory items, in particular incorrect weighing or measurement, accidental substitution of one variety for another, etc.
2. Errors in accounting: typos, arithmetic miscalculations, etc. Most often they are caused by the human factor.
3. Employee dishonesty whose activities are related to inventory items. As a result of the actions of such workers, body kits, short cuts, theft, etc. are formed. In this case, it is necessary not only to make changes to the accounting data, but also to recover the amount of shortages from the perpetrators.

M.Volchkova

Journal Expert

"Revisions and checks

financial and economic activities

state (municipal)