<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 responsibilities and powers of the divisions and personnel of an economic entity, are determined depending on the nature and scale of the activities of the economic entity and the characteristics of its management system.

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

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

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

c) the usefulness of internal control must be comparable to the costs of its organization and implementation.

18.1. Internal control is usually carried out by:

a) governing bodies of an economic entity;

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

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

d) internal auditor (internal audit service) of an economic entity;

e) special officials, a special division 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 can 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 can create a special unit (internal control service).

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

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

b) coordinates the activities of departments in organizing and implementing 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 organizing internal control are such that it is economically feasible to assign this function to a unit that carries out these activities on an ongoing basis;

b) due to the specific nature of the activities of an economic entity, ensuring the effectiveness of internal control requires the accumulation, preservation and transfer of special knowledge, skills and experience;

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

d) there are requirements from legislation or a financial market regulator for an economic entity to create a special internal control unit (internal control service).

20. When organizing and implementing internal control of the facts of economic life, a small business entity must be guided by the requirement of rationality. If any elements of internal control cannot be applied by a small business entity, its manager can 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 implementing internal control; if the number of personnel of an economic entity does not allow for the division of powers and rotation of responsibilities, the small business entity can use other internal control procedures that allow covering existing risks (reconciliation, supervision).

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

21. An example of the distribution of powers and functions for organizing and implementing internal control of an economic entity whose securities are admitted to organized trading is given in

Basic requirements for internal control

According to the Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), an organization is obliged to organize and carry out internal control of the facts of economic life, and if its accounting (financial) statements are subject to mandatory audit, then it is obliged to organize and carry out internal control over accounting and preparation of accounting (financial) statements (except for cases where its head has assumed the responsibility for maintaining accounting records).

Law No. 402-FZ does not describe how and to what extent internal control should be carried out. However, it is clear that it must be sufficient to ensure the reliability of the facts of economic life and the accounting (financial) reporting of the organization.

For example, issues of internal control in economic entities are regulated by rules establishing the creation of audit commissions for the financial and economic activities of the company:

• Art. 85 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”;

• Art. 47 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”.

The requirements stipulated by these federal laws must be observed.

This document defines internal control as a process aimed at obtaining reasonable assurance that the organization provides:

A) efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, safety of assets;

B) reliability and timeliness of accounting (financial) and other reporting;

C) compliance with applicable laws, including when carrying out business activities and maintaining accounting records.

Elements of internal control

The main elements of internal control of an economic entity are:

A) control environment;

B) risk assessment;

B) internal control procedures;

D) information and communication;

E) assessment of internal control.

The control environment is a set of principles and standards for the organization's activities that define the general understanding of internal control and the requirements for internal control in the organization as a whole. It reflects the management culture of the organization and creates the appropriate attitude of the organization’s personnel to the implementation of this control.

Communication as an element of internal control is a way of disseminating information necessary for making management decisions and implementing internal control. For example, each employee of the organization must be aware of the risks related to his area of ​​responsibility, his assigned role and tasks for implementing internal control and informing management.

Establishing control over the facts of economic life is very important for the organization. Control is traditionally divided into preliminary, current and subsequent. It is optimal when these stages are divided between different employees of the organization. If authorization and control over business transactions are entrusted to one official, this can lead to mistakes and possible abuses on his part - after all, he has complete control over economic life, from “a” to “z”. If different employees are involved in different stages of control, this increases the independence and efficiency of control activities. To carry them out, it is advisable (not mandatory, but desirable) to create an internal control commission. It is its members who will be independent auditors.

Risk assessment and management are also an important component of the internal control system. Risk is understood as a combination of the probability and consequences of failure by an economic entity to achieve its activity goals. Risks can be grouped into the following types: financial, legal, country and regional, reputational, etc. Information about the risks of business activities is necessary for an organization to have a complete picture of its financial position, financial performance and changes in its financial position2.
#ATTENTION#
To achieve its financial stability, an organization may apply the following internal control procedures:

A) documentation (for example, making entries in accounting registers on the basis of primary accounting documents, including accounting certificates; inclusion in the accounting (financial) statements of significant estimated values ​​solely on the basis of calculations);

B) checking the execution of primary accounting documents for compliance with established requirements when accepting them for accounting.

D) data reconciliation;

D) division of powers and rotation of staff duties;

E) procedures for monitoring the actual presence and condition of objects, including physical security, access restrictions, inventory;

G) supervision over the correctness of transactions and operations, the execution of accounting operations, the accuracy of drawing up budgets (estimates, plans), compliance with established deadlines for the preparation of accounting (financial) statements;

H) procedures related to computer processing of information and information systems (rules and procedures governing access to information systems, data and directories, rules for the implementation and support of information systems, data recovery procedures, etc.).

In any case, if the basic procedures for controlling the facts of economic life are not followed formally, but are well developed, then they will ensure high efficiency of the internal financial control of the organization as a whole.

Documenting internal controls

The procedure for organizing and implementing internal control must be documented on paper and (or) electronically. Provisions relating to the organization of internal control are part of the constituent and internal organizational and administrative documents of the organization (orders, instructions, regulations, job and other instructions, regulations, methods, accounting standards).

In relation to accounting, including the preparation of accounting (financial) statements, the control environment can be described by the regulations on the accounting service, the accounting policy of the organization, requirements for the qualifications of accounting personnel and other documents establishing general requirements for the environment in which accounting is organized and maintained. accounting, the procedure for interaction between departments and personnel of the organization and decision-making on accounting issues.

Documents establishing the rules of communication may be: regulations, schedules for data provision and reporting, job descriptions.

Documentation on the organization of internal control must be regularly updated. The need to update it should be assessed at least once a year. The basis for updating documentation may be, for example, the results of continuous monitoring of internal control, organizational changes, changes in the processes and procedures of the organization.

Organization of internal control

The procedure for organizing internal control, including the responsibilities and powers of the organization’s divisions and personnel, are determined depending on the nature and scale of its activities and the characteristics of its management system.

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

A) internal control must be carried out at all levels of management of the organization, in all its divisions;

B) all employees must participate in the implementation of internal control in accordance with their powers and functions;

C) the usefulness of internal control must be comparable to the costs of its organization and implementation.

Internal control is usually carried out by:

A) management bodies of the organization;

B) audit commission (auditor);

C) the chief accountant or other official of the organization who is responsible for maintaining accounting records;

D) internal auditor (internal audit service);

D) special officials, a special division of the organization responsible for compliance with the rules of internal control provided for by other federal laws;

E) other personnel and departments of the organization.

When organizing and implementing internal control of the facts of economic life, the organization must be guided by the requirement of rationality.

Let us give an example of documenting the order of distribution of powers and functions when organizing internal control in an organization.

I approve
General Director (Director) of VECTOR LLC

REGULATIONS ON THE DISTRIBUTION OF POWERS AND FUNCTIONS
ON THE ORGANIZATION AND IMPLEMENTATION OF INTERNAL CONTROL

VECTOR LLC

Board of Directors* of Vector LLC:

• establishes general principles and requirements for internal control;

• approves standards, methods for organizing and implementing internal control at the level of the organization as a whole;

• makes decisions to improve the effectiveness of internal control;

• oversees the process of ensuring compliance with laws and the organization's code of business conduct (ethics).

Audit Commission (auditor) of Vector LLC:

• monitors the effectiveness of internal control and the independence of the internal control service;

• analyzes the organization's reports on the state of internal control.

General Director (Director) of Vector LLC:

• is responsible for organizing and implementing internal control of the ongoing facts of economic life;

• is responsible for maintaining accounting records and preparing accounting (financial) statements in general;

• holds regular meetings with the heads of the organization's departments to review significant risks, internal control issues and related plans;

• analyzes the results and quality of implementation of measures (corrective steps) developed by the heads of organizational units to improve internal control;

• reviews cases of abuse and evaluates the adequacy of measures taken by department heads to prevent such cases.

The chief accountant is responsible for organizing and implementing internal control over accounting and preparation of accounting (financial) statements.
#FOOTNOTE#
Heads of departments and other personnel of Vector LLC in accordance with their powers and functions, defined by job descriptions and the Regulations on document flow (document flow schedule):

• conduct risk assessments;

• draw up and update documentation that is an integral part of the Regulations on the internal control of the organization;

• carry out internal control in accordance with the established procedure;

• evaluate internal controls.

___________________________

A board of directors can be established in a company regardless of whether the company has one single participant or the company has a larger number of participants.

Actually, the procedure for documenting internal control can be divided into the following stages.
Planning. Planning of internal control activities 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 the calendar year.
The control activity plan for each control measure establishes the period under review, the form of the control measure, the timing of the control measure, and the responsible executors. The developed plan should be approved by the head of the institution.
Carrying out a control event (as part of subsequent control) must be preceded by the stage of drawing up an inspection program. The program may include the following questions:
- safety of funds and strict reporting forms: completeness and timeliness of posting cash to the cash desk, legality of writing off funds, registration of incoming and outgoing cash documents, compliance with the procedure for conducting cash transactions, the established limit on the balance of cash in the cash register;
- checking the legality of banking transactions;
- the legality of the formation and use of the wage fund, including for bonuses and financial assistance;
- compliance with the established procedure for issuing advances on account;
- ensuring the safety of inventory assets: completeness of accounting of material assets, the presence of written agreements with responsible persons on full financial responsibility, the correctness of accounting and execution of documents for the acceptance and issuance of material assets by financially responsible persons, the correspondence of these data to accounting data, the legality of writing off material assets valuables (including fixed assets, fuels and lubricants, construction materials, spare parts and other inventories), timeliness of inventory, quality of reporting results and taking measures;
- the state of accounts receivable and accounts payable as of reporting dates: the legality of settlements for mutual obligations, the reality of accounts payable and receivable in terms of the timing and nature of its occurrence, the availability of reconciliation reports;
- reliability of accounting and reporting: compliance of synthetic and analytical accounting data, accounting data and accounting data.
Registration of control results. The results of preliminary and current control are formalized in the form of memos addressed to the head of the institution, to which a list of measures to eliminate shortcomings and violations, if any, have been identified, as well as recommendations for avoiding possible errors may be attached. If the institution does not create a separate internal control department, and the control itself is carried out by accounting employees, the regulations on internal control should specify how often these employees must provide information on the control activities carried out.
The results of the subsequent control are formalized 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 inspection report must include the following information:
- inspection 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 carrying out control activities;
- analysis of compliance with the legislation of the Russian Federation regulating the procedure for carrying out financial and economic activities;
- conclusions about the results of control;
- description of the measures taken and a list of measures to eliminate shortcomings and violations identified during subsequent monitoring, recommendations for avoiding possible errors.
The regulations on internal control must specify the deadlines for transmitting the act to the head of the institution with recommendations for eliminating identified violations.
Making decisions based on the results of inspections. Employees of the institution who have committed distortions and violations provide written explanations to the head of the institution on issues related to the results of the control.
Based on the results of the inspection, the chief accountant of the institution (or a person authorized by the head of the institution) develops an action plan to eliminate identified deficiencies and violations, reflecting the deadlines and responsible persons, which is approved by the head of the institution.
Upon expiration of the established period, the chief accountant immediately informs the head of the institution about the implementation of measures or their non-fulfillment, indicating the reasons.

In any normally operating organization, internal control was, is and will be by definition, even if the organization does not have a special local act dedicated to internal control. General management and control lie with the manager, the job descriptions of other employees state who is responsible for what, internal regulations and accounting policies determine the procedure for document flow.

However, only from January 1, 2013, the Federal Law on Accounting officially established the obligation of organizations to exercise internal control over the facts of economic life. Recently, the Russian Ministry of Finance prepared recommendations on this issue. How to organize and document internal control based on these recommendations will be discussed in this article.

Basic Requirements

According to the Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), the organization is obliged to organize and carry out internal control of the facts of economic life, and if it is subject to it, then it is obliged to organize and carry out internal control of accounting and preparation of accounting (financial) statements (except for cases where its manager has assumed the responsibility for maintaining accounting records).

Does not describe how and to what extent internal control should be carried out. However, it is clear that it must be sufficient to ensure the reliability of the facts of economic life and the accounting (financial) statements of the organization.

Law No. 402-FZ does not describe how and to what extent internal control should be carried out. However, it is clear that it must be sufficient to ensure the reliability of the facts of economic life...

For example, issues of internal control in economic entities are regulated by rules establishing the creation of audit commissions for the financial and economic activities of the company:

• Article 85 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”;
• Article 47 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”.

The requirements stipulated by these federal laws must be observed.

This document defines internal control as a process aimed at obtaining reasonable assurance that the organization provides:

• a) efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, safety of assets;
• b) reliability and timeliness of accounting (financial) and other reporting;
• c) compliance with applicable laws, including when carrying out business activities and maintaining accounting records.

Elements of internal control

The main elements of internal control of an economic entity are:

• control environment;
• risk assessment;
• internal control procedures;
• information and communication;
• internal control assessment

Control environment is a set of principles and standards for the organization's activities that define the general understanding of internal control and requirements for internal control in the organization as a whole. It reflects the management culture of the organization and creates the appropriate attitude of the organization’s personnel to the implementation of this control.

Communication as an element of internal control, it is a way of disseminating information necessary for making management decisions and implementing internal control. For example, each employee of the organization should be aware of the risks related to his area of ​​responsibility, his assigned role and tasks for implementing internal control and informing management.

Setting up control behind the facts of economic life is very important for the organization. Control is traditionally divided into preliminary, current and subsequent. It is optimal when these stages are divided between different employees of the organization. If authorization and control over business transactions are entrusted to one official, this can lead to mistakes and possible abuses on his part - after all, he has complete control over economic life, from “a” to “z”. If different employees are involved in different stages of control, this increases the independence and efficiency of control activities. To carry them out, it is advisable (not mandatory, but desirable) to create an internal control commission. It is its members who will be independent auditors.

Risk assessment and management are also an important component of the internal control system. Risk is understood as a combination of the probability and consequences of failure by an economic entity to achieve its activity goals. Risks can be grouped into the following types: financial, legal, country and regional, reputational, etc. Information about the risks of business activities is necessary for an organization to have a complete picture of its financial position, financial performance and changes in its financial position.

For your information!

Organizations that publish annual reports on each type of risk in the annual financial statements are required to disclose information about such qualitative characteristics of their business activities as exposure to risks and the reasons for their occurrence; risk concentration (description of a specific general characteristic that distinguishes each concentration (counterparties, regions, currency of settlements and payments, etc.); risk management mechanism (goals, policies, procedures applied in the field of risk management, and methods used to assess risk, etc.); changes compared to the previous reporting year (Information of the Ministry of Finance of Russia No. PZ-9/2012).

To achieve its financial stability, an organization can apply the following internal control procedures:

• documentation (for example, making entries in accounting registers on the basis of primary accounting documents, including accounting certificates; inclusion in the accounting (financial) statements of significant estimated values ​​solely on the basis of calculations);
• checking the execution of primary accounting documents for compliance with established requirements when accepting them for accounting;
• sanctioning (authorization) of transactions and operations, providing confirmation of the competence to carry them out. As a rule, it is performed by personnel at a higher level than the person carrying out the transaction or operation;
• data reconciliation;
• division of powers and rotation of staff duties;
• procedures for monitoring the actual presence and condition of objects, including physical security, access restrictions, inventory;
• supervision over the correctness of transactions and operations, the execution of accounting operations, the accuracy of drawing up budgets (estimates, plans), compliance with established deadlines for the preparation of accounting (financial) statements;
• procedures related to computer processing of information and information systems (rules and procedures governing access to information systems, data and directories, rules for implementing and supporting information systems, data recovery procedures, etc.).

In any case, if the basic procedures for controlling the facts of economic life are not followed formally, but are well developed, then they will ensure high efficiency of the internal financial control of the organization as a whole.

Documenting internal controls

The procedure for organizing and implementing internal control must be documented on paper and (or) electronically. Provisions relating to the organization of internal control are part of the constituent and internal organizational and administrative documents of the organization (orders, instructions, regulations, job and other instructions, regulations, methods, accounting standards).

In relation to accounting, including the preparation of accounting (financial) statements, the control environment can be described by the regulations on the accounting service, the accounting policy of the organization, requirements for the qualifications of accounting personnel and other documents establishing general requirements for the environment in which accounting is organized and maintained. accounting, the procedure for interaction between departments and personnel of the organization and decision-making on accounting issues.

Note

Documents establishing the rules of communication may include: regulations, schedules for data provision and reporting, job descriptions.

Documentation on the organization of internal control must be regularly updated. The need to update it should be assessed at least once a year. The basis for updating documentation may be, for example, the results of continuous monitoring of internal control, organizational changes, changes in the processes and procedures of the organization.

Organization of internal control

The procedure for organizing internal control, including the responsibilities and powers of the organization’s divisions and personnel, are determined depending on the nature and scale of its activities and the characteristics of its management system.

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

• internal control must be carried out at all levels of management of the organization, in all its divisions;
• all employees must participate in the implementation of internal control in accordance with their powers and functions;
• the usefulness of internal control must be comparable to the costs of its organization and implementation.

Internal control is usually carried out by:

management bodies of the organization;

audit commission (auditor);

chief accountant or other official of the organization who is responsible for maintaining accounting records;

internal auditor (internal audit service);

special officials, a special division of the organization responsible for compliance with the rules of internal control provided for by other federal laws;

other personnel and departments of the organization.

When organizing and implementing internal control of the facts of economic life, the organization must be guided by the requirement of rationality.

Elena Antanenkova, head of the expert consulting department of the First House of Consulting “What to do Consult”, for the magazine “Regulatory Acts for Accountants”

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"Autonomous institutions: accounting and taxation", 2013, N 7

In each autonomous institution, as part of its accounting policy, a regulation on internal financial control is developed. However, accountants still often have questions about how to properly complete and conduct an audit. This article provides recommendations on the organization and execution of control measures, checking the facts of economic life reflected in the accounting records and correcting identified errors.

The need to exercise internal financial control in an autonomous institution is provided for by the Accounting Law<1>and Instruction N 157n<2>.

<1>Federal Law of December 6, 2011 N 402-FZ “On Accounting”.
<2>Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

In accordance with paragraph 6 of Instruction No. 157n, the procedure for organizing and ensuring (implementing) internal financial control is approved as part of the accounting policy. As a rule, internal control is carried out through preliminary, current and subsequent control. Preliminary and current financial control is carried out, respectively, before or at the time of a business transaction by persons entrusted with such responsibilities. Subsequent control is carried out by a commission specially created for these purposes based on the results of transactions by checking and analyzing accounting documents and reporting. Next, we will consider some issues related to the organization and conduct of subsequent control.

Note. An economic entity is obliged to organize and carry out internal control of the facts of economic life (Article 19 of the Law on Accounting).

Organization of inspection

Subsequent control is carried out in the form of scheduled and unscheduled inspections. Scheduled inspections are carried out at certain intervals in accordance with a pre-approved plan, as well as before the preparation of financial statements in accordance with clause 9 of Instruction No. 33n<3>. Unscheduled inspections are organized as necessary, for example, if there is information about any violations of financial and economic activities.

<3>Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n.

When making a decision to conduct an inspection, an administrative document (order, instruction) of the manager is drawn up, which indicates:

• review topic;
• type and form of verification;
• period under review;
• period of inspection;
• composition of the commission for internal control;
• other necessary information.

At the same time as such a document, an inspection program can be prepared. Below is a sample of it.

I approve

Director of GAU "FOC "Zarya"

A.P. Petrov

Program for checking the financial and economic activities of the State Autonomous Institution "Sports and Fitness Complex "Zarya"

Reasons for inspection:

Control activity plan of GAU "FOC "Zarya" for 2013, order of GAU "FOK "Zarya" dated June 21, 2013 N 16.

Checked period: from 01/01/2013 to 06/30/2013.

Timing for the inspection: from 07/01/2013 to 07/05/2013.

• establishing compliance of activities with the requirements of the legislation of the Russian Federation, regulatory legal acts of the Nizhny Novgorod region, internal regulatory acts of the State Institution "FOC "Zarya";
• control over the justified and effective use of subsidies allocated for the implementation of government tasks;
• control over the targeted use of subsidies allocated for other purposes;
• control over the legality of receiving and using funds received from income-generating activities;
• checking the correctness of the facts of economic life before drawing up financial statements for the first half of 2013.

Control items:

• legal documents of the institution;
• internal regulations of the institution;
• civil contracts concluded by the institution with suppliers, contractors and performers, personnel documents, primary accounting documents, accounting registers;
• financial and economic activity plan and other documents necessary to achieve the purpose of the audit.

Verification Questions:

1. Availability of documents regulating the organization of accounting (accounting policy of the institution, regulations on the accounting service, job descriptions).
2. Movement of financial flows in the period under review by sources of financial support. The legality of the formation and expenditure of funds in accordance with the plan of financial and economic activities of the State Institution "FOC "Zarya" for 2013 (FCD plan).
3. Compliance with the procedure for approving and amending the FCD plan.
4. Availability of a license and full use of accounting software.
5. The correctness of accounting in accordance with the law and other regulatory legal acts, the completeness of reflection of the facts of economic life in the accounting registers for all areas of accounting.

5.1. Compliance with the procedure for conducting accounting transactions with non-cash funds:

• documentary validity of transactions in the journal of transactions with non-cash funds;
• availability of supporting documents for the personal account statement.

5.2. Compliance with the procedure for conducting cash transactions:

• completeness and timeliness of the receipt of cash and monetary documents to the cash desk, the correctness of their issuance (write-off);
• compliance with the requirements for the execution of cash orders and documents attached to them;
• correct accounting of transactions on the movement of cash and monetary documents in the cash book, journals of transactions in the "Cash" account and in the "Cash Documents" account;
• compliance with the established cash balance limit;
• implementation of measures aimed at the safety of cash and monetary documents at the cash desk;
• conducting an audit of cash and cash documents, as well as strict reporting forms during the audit period.

5.3. Compliance with the procedure for accounting for settlements with accountable persons for advances issued to them:

• compliance with the procedure and established standards for issuing funds and monetary documents for reporting;
• timeliness and completeness of submission by accountable persons of advance reports on spent advance amounts, completeness of documents confirming expenses incurred;
• documentary validity of maintaining accounting transactions in the journal of settlement transactions with accountable persons.

5.4. Checking calculations of obligations:

• the correctness and documentary validity of keeping records of settlements with suppliers for material assets supplied and services rendered, with contractors for work performed, as well as settlements for the listed advances in the journal of settlements with suppliers and contractors;
• the correctness of accounting for transferred payments to budgets in the journal for other transactions and the card for recording funds and settlements;
• reconciliation of general ledger data on accrued and paid insurance premiums to extra-budgetary funds with reports submitted to the relevant funds;
• the reality of receivables and payables at the end of the reporting period, the presence of overdue debts, measures applied to the collection of receivables and repayment of payables, the validity of debt write-off;
• timely payment by tenants of rental payments and consumed utilities and operating services;
• organization of accounting of funds received from tenants and subtenants for reimbursement of operational, utility and administrative services;
• compliance with the proportionality of attributing utility costs to funding sources.

5.5. Checking settlements with employees regarding wages:

• compliance of the actual number of employees with the approved staffing table and standard number;
• the accuracy of calculating wages to employees in accordance with the legislation of the Russian Federation, orders and local documents of the institution;
• the correctness of calculation of wages to persons under civil contracts;
• the correctness of keeping records of wage settlements and settlements with the budget for withheld taxes from wages in the journal of wage settlement transactions and in the cards for accounting for funds and settlements.

5.6. Checking transactions with non-financial assets:

• completeness and timeliness of execution of documents for the capitalization of fixed assets, intangible assets and inventories in the relevant accounting accounts;
• correctness of analytical accounting of non-financial assets in accounting registers;
• the correctness of accounting transactions for the consumption (disposal) of objects of non-financial assets, movement within the institution, as well as the accrued amount of depreciation charges for objects of fixed assets, intangible assets in the journal of transactions for the disposal and movement of non-financial assets;
• reconciliation of the indicators of the general ledger accounts with the indicators of the accounts of the turnover sheets in the context of analytical accounts;
• the presence of facts of unjustified write-off of property, as well as shortages of material assets through a selective inventory of non-financial assets, the correctness of their reflection in accounting and the adoption of measures to recover losses from the guilty parties;
• correctness of registration of inventory cards for accounting of fixed assets;
• analysis of changes in the value of fixed assets, the presence of unused equipment.

5.7. Keeping records on off-balance sheet accounts, reflecting transactions in accounting registers.

1. Other questions that arise during the inspection.

The auditor responsible for preparing the audit is Shishkin P.V. (signature).

As a rule, an audit is carried out by studying documents, information contained in an accounting program, inspecting property, recalculating it, control measurements, and interviews with employees related to a particular audit issue. The commission also has the right to demand from the manager and employees the documents necessary to achieve the purpose of the inspection (certificates, written explanations, etc.).

Control activities can be carried out in a continuous or selective manner. The decision to use one or another method of conducting control actions on each issue is made by the audit commission.

Persons responsible for conducting the inspection analyze the identified violations, determine their causes and develop proposals for taking measures to eliminate them and prevent them from happening in the future.

Employees of the institution who committed shortcomings, distortions and violations provide written explanations on issues related to the results of the inspection.

Registration of inspection results

The results of the inspection are formalized in the form of an act, which includes all sections that contain answers to questions of the approved inspection program. The act should describe the state of activity in the areas inspected, outline the identified violations and shortcomings in the work of the institution, and reflect the general results of the audit. Conclusions, proposals not supported by evidence, blots, erasures and other corrections are not allowed in the act. Based on this act, the chief accountant of the institution (or another person authorized by the head) develops an action plan to eliminate identified deficiencies and violations, indicating the deadlines and responsible persons, which is approved by the head of the institution.

Inspection report on the financial and economic activities of the State Autonomous Institution "FOC "Zarya"

"05" July 2013 Nizhny Novgorod

In pursuance of the control activity plan of the GAU "FOC "Zarya" for 2013, order of the GAU "FOC "Zarya" dated June 21, 2013 N 16, in accordance with the Inspection Program by members of the internal control commission (the names, initials, positions of all participants of the control group) a scheduled audit of the financial and economic activities of the institution was carried out.

The purpose of the control event:(in accordance with the Verification Program).

Checked period: With...

Check period: With...

Test method: solid.

Control items:(documents subject to verification).

Full and abbreviated name of the institution.

Legal and actual address.

Information about licenses to carry out relevant types of activities.

List and details of all accounts (including accounts closed at the time of the audit, but valid during the audited period) in credit institutions, including depository ones, as well as personal accounts with the Federal Treasury.

Head of the institution: ___________ (full full name) appointed ________ (date and document number).

Chief accountant: _____________ (full full name, date and number of the appointment order).

Surnames, initials and positions of persons who had the right of first and second signature of financial and settlement documents.

Who and when carried out the inspections in the period under review, who carried out the previous inspection of financial and economic activities, as well as information about the elimination of violations identified by the inspections.

Other data necessary, in the opinion of the head of the control group, to fully characterize the object of financial control.

As a result of the inspection, it was established:

The descriptive part of the inspection report (certificate) must contain a description of the work done and the violations identified for each issue of the program.

The volume of verified documentation is indicated: documents verified for the first half of 2013, etc. In the inspection reports (certificates), when describing each violation identified during the inspection, the provisions of the legislative and regulatory legal acts that were violated, the period to which the violation relates, what the violation was expressed in, and the documented amount of the violation must be indicated.

An appendix to the act contains a list of legislative and regulatory legal acts in accordance with which the activities of the institution were carried out in the period under review. The list indicates the full and short name of legislative and regulatory acts, and the text of the act indicates the short name of the legislative and regulatory act.

The final part of the inspection report must contain general information about the results of the inspection, including violations identified, grouped by type, indicating for each type of financial violation the total amount for which they were identified. Recommendations for eliminating and preventing violations.

Head of the control group Head of the institution
______________ (full name) _______________ (full name)
Control group members:
______________ (full name)
______________ (full name)

(check end date)

Correcting errors based on test results

Errors found in accounting registers are corrected in accordance with clause 18 of Instruction No. 157n in the following order:

Error detection period	Procedure
Error detected for the reporting period until the moment of presentation financial statements and does not require change data in registers accounting (transaction logs)	Corrected by striking out thin line of incorrect amounts and text so that it was possible to read what had been crossed out, and writing above the crossed out corrected text and amount. Simultaneously in the register accounting in which error correction, on the margins against the corresponding line signed by the main the accountant writes “Corrected”
Error detected until the moment of presentation accounting reports and requiring changes to the accounting register accounting (transaction journal)	Reflected on the last day of the reporting period depending on the nature of the error)
Error detected in accounting registers accounting for the reporting period, for which accounting reporting in accordance with the established order has already been presented	Reflected by the date the error was discovered additional accounting entry or accounting entry prepared in the manner "red reversal", and additional accounting entry (depending on depending on the nature of the error)

Additional accounting entries for correcting errors, as well as corrections using the “red reversal” method, must be prepared with a certificate according to f. 0504833, containing information on the rationale for making corrections, the name of the accounting register being corrected (transaction journal), its number (if any), as well as the period for which it was compiled.

If errors are detected in the primary documents, it is allowed to make corrections to individual of them, if they are made in agreement with the persons who compiled and signed these documents, which is confirmed by the signatures of the same persons, indicating the inscription “Corrected” (“Corrected”) and the date of introduction corrections. At the same time, it is not allowed to make corrections to the documents used to formalize transactions with cash or non-cash funds (clause 10 of Instruction No. 157n).

O.Sizonova

Editor-in-chief of the magazine

"Autonomous institutions:

accounting and taxation"