Orders for all revisions of the commission. Audit of the cash desk and cash transactions at the IP. Why audits are carried out
ARCHIVAL DEPARTMENT OF THE KEMEROVSK REGION
On conducting audits of financial and economic activities
state government institutions Kemerovo region —
state archives of the Kemerovo region
To conduct audits of the financial and economic activities of state public institutions - state archives of the Kemerovo region in order to ensure the legality, validity, economic efficiency and expediency of spending the regional budget,
P R I C A Z Y V A Y:
1. Approve the plan (Appendix No. 1) and the schedule (Appendix No. 2) for conducting inspections of state archives subordinate to the archival department for 2015.
2. To conduct an audit, create a commission consisting of:
Yumatova N. . - Deputy Head of the Archives Department of the Kemerovo Region
Pinaeva E. . - consultant
Rylova E. . - Chief Specialist
Poltoran A. . - legal advisor
3. Officials of state archives to assist the commission in conducting an audit, provide all requested documents (including accounting, personnel and others).
4. Based on the results of the commission's inspections, draw up certificates with subsequent hearing at the collegium.
5. I reserve control over the execution of the order.
Head of Department S. Dobrydin
dated 29. 12. 2014 No. 75
conducting an audit of financial and economic activities
state government institutions of the Kemerovo region -
state archives of the Kemerovo region
1. Job descriptions of employees
2. Nomenclature of accounting cases
3. Liability agreements
4. Order on accounting policy
5. Organization and management accounting in accordance with the Orders of the Ministry of Finance of Russia No. 157n dated 01.12.2010 and No. 162n dated 06.12.2010 "On approval of the Chart of Accounts for budget accounting and Instructions for its application"
6. Accounting for transactions on the Cashier account
7. Accounting for transactions on settlements with accountable persons
8. Accounting for settlements with suppliers and contractors
9. Accounting for operations on the disposal and transfer of non-financial assets, selective inventory
10. General ledger and budget reporting
11. Checking the targeted and effective use of the regional budget in terms of labor costs:
How to write an inventory order
Every organization conducts an inventory at least once a year. material assets. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in an organization should be fixed in the accounting policy for accounting purposes (clause 4 PBU 1/2008). However, the inventory commission is created for each specific case.
Its composition, powers, as well as the timing of the inventory should be fixed in a separate internal act of the organization.
AT budget organizations through the inventory it becomes possible to check the availability and condition of the property. Compare data on property since the last inspection with the results to the current date, identify the nature and causes of possible discrepancies. And already on the basis of the data obtained, evaluate the correctness and compliance of the accounting carried out at the enterprise.
In general, the reasons for and the inventory procedure in a budgetary and commercial organization are approximately the same.
When do you need an inventory?
A sample inventory order is usually required in some cases listed in paragraph 27 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:
- before preparing the annual report;
- when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
- after thefts or emergencies of a natural or man-made nature (fires, floods, explosions, etc.).
Usually, the order to start the audit is issued by the head of the organization on a scheduled or unscheduled basis. The chief accountant or another employee of the accounting department is usually responsible for such an event. A special commission is engaged in the calculation of material values, the members of which must be familiarized with the relevant local act under signature.
Inventory order form
The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to draw up this document correctly. A unified sample order for an inventory of 2019 can be found in the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. Form No. INV-22 is a universal form that organizations of all forms of ownership can use.
The form can be used both when carrying out scheduled and when appointing unscheduled inspections of material assets.
Draw up an order for an audit to verify financial accounting in a commercial organization
On the day of the audit, the auditor asks the head of the cash desk:
- statement of movement and balance Money;
- cash book and primary documents on the basis of which entries were made in the book;
- incoming and outgoing orders.
During the check, the entries in the book are checked against the primary documents and orders, the cash on hand is recalculated to match the amount indicated in the statement of balances. An accountant can act as an auditor in an organization (see accountant-auditor: job description, responsibilities). Audit of economic activity Separately, it is worth talking about the audit of the economic activity of the enterprise.
Store audit order
The order should specify the documents that are required for registration of the results of the audit. The main document in this case is the act of the results of the audit. The order may also provide for additional documents, such as performance reports in which deviations or violations are found, as well as an appendix in which the auditor recommends actions in order to eliminate the violations found. After issuing an audit order, inspectors can begin preparatory work, which may include the following actions:
- Request for documents for analysis.
Audit Order
Materials based on the results of the inventory should be submitted to the financial department no later than November 22, 2014. 6. To the financial department (D. Lukashanskaya) to check and compare the data of the inventory lists and inventory acts with the data of budget accounting and, by November 29, 2014, prepare proposals for the manager based on the results of the inventory. 7. The results of the inventory should be reflected in budget accounting by November 30, 2014. 8. Prior to the start of the inventory, the financially responsible persons should check the availability and condition of fixed assets and inventories at their places of storage, on October 30, 2014, submit to the commission a receipt that all received fixed assets and material assets have been capitalized, retired - written off, all primary Documents on them are handed over to the financial department. 9. To impose control over the execution of the order on the deputy head of the ORGANIZATION Kokoshnikov K. .
- the procedure for approving the results of the audit.
Test No. 1
To conduct an inventory of fixed assets that are on the balance sheet and on off-balance accounts of budget accounting with materially responsible persons Trubchaninova I. . , Vorobushkina O. . , Zelenkina V. . appoint a working inventory commission consisting of: Chairman - Deputy Head of the ORGANIZATION K. . Kokoshnikov Commission members: financial department specialist V. . Yenukidze specialist of the economic department V. .
Nochnikov specialist of the department of informatization V. . Pechenkin 3. To conduct an inventory of cash at the box office, forms strict accountability, inventories on the balance sheet and listed on off-balance accounts of budget accounting with financially responsible persons Trubchaninova I. . , Vorobushkina O. . , Zelenkina V. . appoint a working inventory commission consisting of: Chairman-deputy head of the ORGANIZATION K. .
Order for a sudden audit of the cash desk
Revisions happen:
- planned, but more often they are sudden;
- have different duration and frequency;
- partial, when one department is checked;
- full, when all the work of a trading establishment is evaluated.
Who conducts the audit To carry out the audit, by order of the director of the enterprise, a special commission is appointed in the amount of at least three people. It consists of representatives from the management of the company, including an accountant, as well as store employees, as financially responsible persons. Check schedule Like any other control event, the audit has its own specific schedule. In each organization it is individual, but it also has some similarities.
Inspection Order
The order to conduct an audit of the business activities of Spartak JSC indicates the following measures for a complete audit of transactions of Spartak for last year. At the preparatory stage, the auditors analyzed the financial statements of Spartak for the last 2 years (financial results report, balance sheet). Based on the analysis, an audit program was drawn up, during which the auditors:
- requested copies of contracts concluded by Spartak with contractors during the year preceding the audit.
The package of requested documents also included copies of primary documents within the framework of agreements (acts, invoices, invoices); - conducted an analysis of the correctness of paperwork (availability of all necessary details, signatures, etc.);
- checked the data reflected in the accounting with primary documents;
- Controlled contract limits.
Sample order for inventory
Below we will describe in detail each of the stages of the audit in a commercial enterprise, as well as consider the procedure for documenting the audit. Read also the article: “Inspection in a grocery store: timing, frequency, forms and documents in 2018 Stage 1. Preparing for an audit An audit of the company’s activities begins with the answer to the question: “How to prepare an audit? ".
Any audit begins with the issuance of an order to conduct it. The text of the order should indicate:
- inspection schedule. In this paragraph, it is necessary to indicate the start date of the audit, the day it ends, as well as a detailed schedule of audit activities;
- composition of the audit committee.
F. . .) 2. To start and finish the inventory. 3. To the chairman of the working inventory commission, submit materials on the inventory to the accounting department no later than yr. 4. I reserve control over the execution of the order. (name of the position of the head) (signature) (F. . .) M. .
The following are familiar with the order: - Mr. (F. . .) - Mr. (F. . .) - Mr.
Involve the following persons in the audit as experts (specialists), representatives of expert organizations: (F. . . , position, place of work, work experience in the specialty) indicates the implementation of the annual plan for scheduled inspections, indicating the method of bringing it to the attention of interested parties, and when conducting an unscheduled inspection, the details of the previously issued order to eliminate the identified violation, the deadline for which has expired, the details of the received appeals, applications, materials. checks (unless there is another task)) 5.
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Regardless of the status of the cash desk check, it can only be started after the presentation of an appropriate order indicating the reason for the inventory and appointing members of the commission.
The instruction can come both from regulatory authorities and from the direct head of the company. In any of these cases, the order must be drawn up properly.
Do I need to draw up for the audit of cash?
Important Points
When conducting a planned audit of the cash desk, a control or scheduled audit is prescribed in a specially designated line of the order, and in case of personnel changes - “change of the materially responsible person”.
The reason for unscheduled inspections may be an error in the settlement documentation, the employee's suspicion of incompetence, the occurrence of inconsistencies when checking other material assets.
When there is a change of cashier, storekeeper, then the order indicates the data of specialists employed at the time of the check.
Usually, the INV-22 form is filled out on behalf of the head of the enterprise or his deputy. The chief accountant (deputy) is prescribed as the chairman of the commission, in special cases other responsible employees are provided.
The composition of the checking group cannot be less than the fields provided for filling them in the form. Reduction of positions of specialists is allowed.
At a large enterprise (shops throughout Russia), several inventory commissions are simultaneously created to control cash discipline.
The number of team members should not be less than 2 specialists.
To carry out a check of cash, it is necessary to stop all operations on the cash desk, the members of the commission are provided with debit and credit cash orders, which are the last on the date of the inventory.
Responsible persons confirm the delivery of all necessary documentation to the accounting department.
Scheduled, mandatory checks are carried out within the time limits specified in the accounting policy. Sudden checks cannot be foreseen.
If, as a result of the measures taken, violations are revealed and the guilty employees are identified, then compensation measures are applied to him. material damage companies.
If the financially responsible person does not want to repay the amount presented to him, then the employer can resolve the conflict situation through the court.
Conditions for compensatory damages:
- the presence of paper proving the guilt of a certain specialist;
- own confession of the violator in writing, indicating the reasons for the deed and the motive;
- decision of the commission on inventory, recognizing the guilt of the cashier.
If the accused employee does not agree with the decision of the commission, he must sign the necessary document. It can serve as evidence when submitting documents to the judicial authority by the employer.
The required amount is withheld from wages responsible specialist. If the accusation is made erroneously, the wrong employee can also file a claim with the court.
An inventory is a check of the presence of the property of an organization, as well as the state of its financial obligations on a certain date by comparing the actual data with data from the accounting department. This method is basic, the main one in controlling the safety of property values and funds.
How to write an inventory order
Usually it can be carried out on the basis of an order or order from superiors.
The order usually consists of:
- 1. Content;
- 2.Order;
- 3. Timing and scope of object monitoring.
In addition, there is a commission. Her full list indicated in the act.
Further, the leader puts the signature on the document, then he passes it to the chairman of the commission drawn up for the verification.
This order is subject to registration. Usually a document of the INV-23 form is drawn up.
The presence of the commission is necessary when drawing up documents of the results of the audit.
The correctness of the implementation of this procedure is drawn up in the INV-24 form.
Further, this act must be registered in the journal using the certificate INV-25.
Inventory order sample and form
A sample of the completed monitoring order form looks like this:
What is the difference between the annual inventory order?
What is the difference between the order to carry out an annual audit and a regular one?
The thing is that any manager can initiate an order for a routine check on their own using model form when he wishes, or in cases where the theft of some property or money is suspected, and annual is mandatory.
It is installed federal standards or industry, as well as the legislation itself Russian Federation.
A similar rule is enshrined in the law on accounting dated December 6, 2011 No. 402-FZ, hereinafter Law No. 402-FZ.
Terms of its implementation - The reporting year is a calendar year, that is, from January 1 to December 31 (inclusive). All monitoring of assets prior to the preparation of annual accounts must be carried out as of December 31 (inclusive).
Inventory in a budgetary institution
One of the main reasons for monitoring is to verify the accuracy of accounting and reporting data.
Inventory in budget institution may be done for a variety of reasons:
- 1. When changing financially responsible persons or managers;
- 2. In the event of a natural disaster;
- 3. In case of suspicion of theft and theft;
- 4. If it is necessary to transfer a budgetary institution to someone for rent;
- 5. If it is planned to reorganize or liquidate the institution.
A sample order for carrying out an audit in a budgetary institution is drawn up on the basis of a standard form.
An order to conduct an inventory of fixed assets - a sample order filling
Inspection of fixed assets should be carried out once every 3 years.
This is done in the form INV-22
OKUD form - 0317018
According to OKPO - 82013654
Enter the name of your organization in the required field. Not applicable, we write the date of filling out the document and its serial number.
In the field "For inventory" is written your company.
We write the name and surname of the chairman of the commission, as well as the entire composition.
We indicate that it is fixed assets, cash in the organization’s cash desk, financial obligations that are subject to monitoring.
In the "When to start inventory" field, indicate desired date fully. Do not forget to indicate the reason for this verification, and put a signature.
Order on auditing a sample of drawing up and filling out
First you need to draw up an order for the revision of the household. firm's activities. This document is required to indicate all those who will participate in the audit process, the initial and final dates for its implementation.
The audit is not much different from the monitoring process, therefore, the act must be filled out in almost the same way as the act on the inspection of fixed assets.
Documentary revision
Documentary audit as a form of economic control
The purpose of a documentary audit is to monitor compliance with the law in the course of business transactions, their validity, the existence and movement of property and liabilities. the use of material and labor resources in accordance with the approved norms, standards and estimates.
The essence of the audit is the verification by applying the methods of financial control on documented accounting and economic information of a number of issues controlled without fail by the management, owners of an economic entity, and state bodies.
The main tasks of a documentary audit
The main tasks of the documentary audit:
The tasks of a documentary audit in an enlarged form can be put in line with three main areas of financial control:
- Control of compliance of the activity of the audited object with regulations (including local ones).
- Control of the reliability of accounting and reporting.
- Monitoring the efficiency of resource use and capital management.
Classification of documentary revisions
Powers of audit bodies
Normative base
The auditor is the responsible representative of the body conducting the documentary audit. In Soviet times, the rights and obligations of the auditor were determined by:
Currently, there are no unified, centrally adopted regulatory legal acts on the organization of control and audit work in the Russian Federation. The powers of the audit bodies may be determined by:
Experts in the field of organization of audit control are recommended to provide for the following rights and powers of the auditor in the process of documentary audit.
Auditor's rights
In the audit process, the auditor has the right to use all methods of documentary and factual verification (excluding test purchase). The auditor bears criminal responsibility for concealing the facts of theft and other criminal acts of employees of the audited organization discovered by the audit.
The auditor is not authorized
Planning and preparing for a documentary audit
Preparation of a documentary revision
The preparatory stage includes:
Documentary revision planning
Any measure of financial control must be accompanied by mandatory documentation, that is, the reflection of the information received in the documentation drawn up in accordance with the requirements of the regulatory authority. The materials of control measures are a source of information about the legality of the financial and economic activities of the audited organization. The documentation includes:
The planning of the control activity should be carried out in accordance with the general principles of the organization of control. and also in accordance with the following particular principles:
- The principle of complexity - ensuring consistency and interconnection of all stages of the audit and individual control actions in terms of time and by objects (structural divisions, etc.)
- The principle of effectiveness - the content in terms of precise instructions of the performers and deadlines, which allows you to control the effectiveness of the auditor and the ongoing control activities.
- The principle of specificity is the concretization of the checked questions to such a form that it is possible to determine the deadline for completing each task and the qualifications of the performer.
- The principle of reality - taking into account the real capabilities of the people allocated for the audit and material resources (for example, for the inventory of a large warehouse, loaders are needed, and possibly equipment) .
- The principle of flexibility is the possibility of improving, supplementing and clarifying the plan during the audit. Amendments to the plan must be justified and conditioned by the specific facts identified.
Documentary revision program
Specific audit issues are determined by the audit program approved by the head of the body that appointed the audit. The revision program may contain the following sections:
- The purpose of the audit is a complete or partial audit; if the audit is partial, then which issues are subject to verification, which structural units are checked.
- The composition of the revision group.
- The timing of the audit.
- Issues to be verified - areas of financial and economic activities of the organization (for example, checking the cash register; checking operations with fixed assets. checking performance discipline, etc.). The following is determined for each question:
- When should the question be checked?
- who exactly from the audit group is responsible for this issue,
- what methods of documentary and actual checks are planned to be used,
- what method of verification is supposed - continuous or selective; if selective, then what is the principle of sampling.
- Audit documentation forms - samples of working documents, statements of statements, requests, etc.
A complete and properly drawn up audit program focuses the auditor's attention on the main audit issues, reveals their content, that is, helps the auditor check each issue in detail. An ill-conceived program can lead to unsystematic checking of documents, the results of which will be reduced to the accidental discovery of some violations.
Based on the assignments received, the members of the audit group draw up working plans for conducting inspections of the areas of activity of the audited organization assigned to them, approved by the head of the audit group. The head of the control and audit unit, together with the head of the audit group, before the start of the audit, instructs the auditors, where he focuses their attention on those issues and areas that require more thorough verification.
A special certificate is issued to all employees participating in the audit. in addition, employees of control and audit bodies must have permanent service certificates of the established form.
Conducting a documentary audit
Priority Control Actions
Immediately at the beginning of the audit, it is necessary to carry out the following actions:
- Sealing the cash desk and those places of storage of inventory items, where a sudden check of their availability is planned.
- Presentation of documents to the head of the organization, acquaintance with the audit group.
- Acquaintance with the act of the previous audit and verification of the implementation of proposals on it.
Audit control methods
Directly checking the financial and economic activities of the audited organization in accordance with the audit program is as follows:
Taking into account the study of the data, the documentary audit program can be adjusted in the course of its implementation.
The head of the audited organization is obliged to create appropriate conditions for the work of the audit group, provide premises, means of communication and office equipment, and transport. In case of refusal to provide the audit group with the required documents, or other obstacles that prevent the audit from being carried out, the head of the group reports this to the body that appointed the audit for taking action. In the absence or neglect of accounting, the auditor draws up an act about this and has the right to suspend the audit until the accounting is restored.
If signs of serious abuse are revealed, the auditor has the right to draw up an interim act, which can serve as the basis for initiating a criminal case. without waiting for the completion of the revision. All data reflected in such an intermediate act is subsequently included in the main audit act.
Working documentation of the auditor
The working papers of the auditor are documents describing the procedures used by the auditor and their results (mainly, this concerns the methods of actual control). These documents must have the following details:
Practice shows that failure to comply with the formal requirements for the execution of control procedures may be the basis for refusing to consider their results in judicial order. Thus, the audit will not achieve its main goal - it will not provide evidence information.
The materials of each audit in the office work of the control and audit body should be a separate file under the appropriate number.
Audit of certain areas of the organization's activities
Audit of fixed assets
Instruction
"On approval of the Instructions on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of the Russian Federation"
According to the conclusion of the Ministry of Justice of the Russian Federation dated May 6, 2000 No. 3447-ER, this order does not need state registration.
In order to properly ensure the tasks assigned to the control and audit apparatus of the Ministry of Finance of the Russian Federation and to ensure the uniformity of the organization of audits and inspections, I order:
Approve the attached Instruction on the procedure for conducting audits and inspections by control and audit bodies.
Ministry of Finance of the Russian Federation.
Minister of Finance of the Russian Federation M. Kasyanov
Application
Instruction
on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of the Russian Federation
See the Regulations on the procedure for interaction between the control and audit bodies of the Ministry of Finance of the Russian Federation with the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation when appointing and conducting audits (inspections) approved by order of the Ministry of Finance of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation and the Federal Security Service of the Russian Federation dated December 7, 1999 No. 89n / 1033 / 717
I. General provisions
1. The Ministry of Finance of the Russian Federation, in accordance with Decree of the Government of the Russian Federation of March 6, 1998 No. 273 "On Approval of the Regulations on the Ministry of Finance of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 11, Art. 1288), is entrusted with the task of implementation within its competence (preliminary, current and subsequent) of state financial control.
Subsequent state financial control is carried out by the Ministry of Finance of the Russian Federation by conducting an audit and verification in the manner prescribed by this Instruction.
The specified type of state financial control is carried out by the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation and the control and audit departments of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation (hereinafter referred to as the control and audit body) in accordance with the Decrees of the Government of the Russian Federation dated March 6, 1998. No. 276 "On the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 1998, No. 10, item 1204) and No. 888 of August 6, 1998 "On Territorial Control and Audit Bodies of the Ministry of Finance of the Russian Federation "(Collected Legislation of the Russian Federation, 1998, No. 33, Art. 4007).
2. When organizing and conducting an audit or inspection, formalizing and implementing their results, employees of control and audit bodies are required to be guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, orders, instructions, other regulatory legal acts of the Ministry of Finance of the Russian Federation, other ministries and other executive authorities of the Russian Federation, legal acts of the constituent entities of the Russian Federation, local authorities and this Instruction .
3. The rights, obligations and powers of the control and audit body are determined by the regulatory legal acts of the Russian Federation.
II. The concept, purpose and objectives of the audit and verification
4. An audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the business and financial transactions carried out in the audited period by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and regulations, are responsible for their implementation.
An audit is a single control action or a study of the state of affairs in a certain area of activity of the audited organization.
5. The purpose of an audit or audit (hereinafter referred to as an audit) is to monitor compliance with the legislation of the Russian Federation when an organization carries out business and financial transactions, their validity, the existence and movement of property and obligations, the use of material and labor resources in accordance with approved norms, standards and estimates.
6. The main objective of the audit is to check the financial and economic activities of the organization in the following areas:
compliance of the organization's activities with the constituent documents;
formation of financial results and their distribution.
III. Organization and conduct of the audit
7. Audit of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from property (including securities) owned by the federal government, in federal bodies executive power, public authorities of the constituent entities of the Russian Federation, local governments and organizations of any form of ownership, is carried out both on a scheduled and unscheduled basis.
The audit of organizations of any form of ownership in accordance with motivated resolutions, the requirements of law enforcement agencies is carried out in accordance with the established procedure in accordance with the current legislation of the Russian Federation.
The audit of receipts and expenditures of budgetary and extra-budgetary funds of state authorities of the constituent entities of the Russian Federation and local governments and income from property owned by them is carried out at the request of these bodies in the prescribed manner with reimbursement of the costs of such an audit by the relevant state authority of the constituent entity of the Russian Federation or local government.
8. For each audit, the employees participating in it are issued a special certificate, which is signed by the head of the control and audit body that appointed the audit, or by a person authorized by him (hereinafter - the head of the control and audit body), and certified by the seal of the specified body.
Employees of the control and audit body must also have permanent service certificates of the established form.
Employees of the control and audit body permanently residing and performing their official duties outside the location of this body, in exceptional cases (significant remoteness, adverse weather conditions, etc.) in agreement with the body that requested to conduct in accordance with paragraph 7 of this Instruction audit, it is allowed to conduct it on their official certificates with subsequent execution in the prescribed manner.
9. The timing of the audit, the composition of the audit group and its head (controller-auditor) are determined by the head of the control and audit body, taking into account the amount of work to be done arising from the specific tasks of the audit and the characteristics of the audited organization, and, as a rule, cannot exceed 45 calendar days.
The extension of the originally established period of the audit is carried out by the head of the control and audit body on the reasoned proposal of the head of the audit group (controller-auditor).
10. Specific audit issues are determined by the program or the list of key audit issues (hereinafter referred to as the audit program).
The audit program includes its theme, the period to be covered by the audit, a list of the main objects and issues to be audited, and is approved by the head of the control and audit body.
11. The preparation of the audit program and its implementation should be preceded by a preparatory period, during which the participants in the audit are required to study the necessary legislative and other regulatory legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization subject to audit.
Before the start of the audit, the head of the audit group acquaints its participants with the content of the audit program and distributes issues and areas of work among its performers.
The audit program during its implementation, taking into account the study of the necessary documents, reporting and statistical data, other materials characterizing the audited organization, can be changed and supplemented in the manner prescribed by paragraph 10 of these Instructions.
12. The head of the audit group (controller-auditor) must present to the head of the audited organization a certificate of the right to conduct an audit, familiarize him with the main tasks, introduce the employees involved in the audit, resolve organizational and technical issues of the audit and draw up a work plan.
At the request of the head of the audit group (controller-auditor), if facts of abuse or damage to property are revealed, the head of the audited organization, in accordance with the current legislation of the Russian Federation, is obliged to organize an inventory of funds and material assets. The date and sites (volume) of the inventory are set by the head of the audit group (controller-auditor) in agreement with the head of the audited organization.
13. The audit of the financial and economic activities of the organization is carried out by:
checks of constituent, registration, planning, reporting, accounting and other documents in form and content in order to establish the legality and correctness of the operations performed;
checks, if necessary, of the organization and state of internal (departmental) control.
14. Based on the audit program, the members of the audit team (controller-auditor) determine the need for and the possibility of applying certain audit actions, methods and methods for obtaining information, analytical procedures, the size of the data sample from the audited population, providing a reliable opportunity to collect the required information and evidence.
15. The head of the audited organization is obliged to create appropriate conditions for the audit group members (controller-auditor) to conduct an audit - to provide necessary premises, office equipment, communication services, stationery, provide typewritten work, etc.
In the event that the employees of the audited organization refuse to provide the necessary documents or other obstacles arise that do not allow the audit, the head of the audit group (controller-auditor), and, if necessary, the head of the control and audit body, reports these facts to the body on behalf of which the audit is being carried out.
16. In the absence or neglect of accounting in the audited organization, the head of the audit group (controller-auditor) draws up an appropriate act about this in the manner prescribed by Section 4 of this Instruction and reports to the head of the control and audit body. The head of the auditing body sends to the head of the audited organization and (or) to a higher organization or to the body exercising general management of the activities of the audited organization, a written order to restore accounting in the audited organization.
The audit is carried out after the restoration of accounting in the audited organization.
IV. Registration and implementation of audit results
17. The results of the audit are documented in an act, which is signed by the heads of the audit group (controller-auditor), and, if necessary, members of the audit group, the head and chief accountant (accountant) of the audited organization.
One copy of the completed audit report, signed by the head of the audit group (controller-auditor), is handed over to the head of the audited organization or a person authorized by him, against signature for receipt, indicating the date of receipt.
At the request of the head and (or) chief accountant (accountant) of the audited organization, in agreement with the head of the audit group (controller-auditor), a period of up to 5 working days may be set for reviewing the audit report and signing it.
If there are objections or comments on the act, the signing officials of the audited organization make a reservation about this before their signature and at the same time submit to the head of the audit group (controller-auditor) written objections or comments that are attached to the audit materials and are their integral part.
The head of the audit group (controller-auditor), within a period of up to 5 working days, is obliged to check the validity of the stated objections or comments and give written opinions on them, which, after consideration and approval by the head of the control and audit body or a person authorized by him, are sent to the audited organization and attached to audit materials.
If it is not possible to form a reasoned opinion, the head of the control and audit body or his deputy sends a request for clarification to
relevant subdivisions of the Ministry of Finance of the Russian Federation or organizations whose competence includes these issues.
Written conclusions are handed over by the head of the audit group (controller-auditor) in the manner prescribed by these Instructions for the presentation of the audit report.
If the officials of the audited organization refuse to sign or receive the audit report, the head of the audit group (controller-auditor) at the end of the report makes a record of their familiarization with the report and refusal to sign or receive the report.
In this case, the audit certificate may be sent to the audited organization by mail or in another way indicating the date of its receipt. At the same time, documents confirming the fact of dispatch or other method of transfer of the act are attached to the copy of the act remaining in storage with the control and audit body.
18. The audit report consists of an introductory and descriptive part.
The introductory part of the audit report should contain the following information:
name of the revision topic;
by whom and when the previous audit was carried out, what was done in the organization over the past period to eliminate the shortcomings and violations identified by it.
The introductory part of the audit report may contain other necessary information related to the subject of the audit.
The descriptive part of the audit report should consist of sections in accordance with the issues specified in the audit program.
19. In the act of audit, the auditors must observe objectivity and validity, clarity, conciseness, accessibility and systematic presentation.
The results of the audit are stated in the act on the basis of verified data and facts, confirmed by the documents available in the audited and other organizations, the results of cross-checks and actual control procedures, other audit actions, conclusions of specialists and experts, explanations of officials and financially responsible persons.
The description of the facts of violations identified during the audit must contain the following mandatory information: what legislative, other regulatory legal acts or their individual provisions have been violated, by whom, for what period, when and in what form the violations were expressed, the amount of documented damage and other consequences of these violations .
In the act of audit, it is not allowed to include various kinds of conclusions, assumptions and facts that are not confirmed by documents or the results of inspections, information from the materials of law enforcement agencies and references to testimony given to the investigating authorities.
The act of audit should not give a legal and moral and ethical assessment of the actions of officials and financially responsible persons of the audited organization to qualify their actions, intentions and goals.
The volume of the audit report is not limited, but the auditors should strive for a reasonable brevity of presentation, with the obligatory reflection in it of clear and complete answers to all questions of the audit program.
20. In cases where the identified violations can be hidden or it is necessary to take urgent measures to eliminate them or hold officials and (or) financially responsible persons accountable, a separate (intermediate) act is drawn up during the audit, and these persons are requested necessary written explanations.
The interim act is signed by a member of the audit team responsible for checking a specific issue of the audit program, and the relevant officials and financially responsible persons of the audited organization.
The facts set forth in the interim act are included in the audit act.
21. The audit materials consist of an audit report and properly executed annexes to it, to which there are links in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).
Audit materials are submitted to the head of the audit body no later than 3 working days after signing it in the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: "Materials of the audit are accepted", the date is indicated and he signs it.
The materials of each audit in the records management of the control and audit body should be a separate file with the appropriate index, number, name and number of volumes of this file.
22. The head of the control and audit body, based on the submitted audit materials, within a period of not more than 10 calendar days, determines the procedure for the implementation of audit materials.
23. Based on the results of the audit, the head of the control and audit body sends a submission to the head of the audited organization for taking measures to suppress the violations identified, compensate for the damage caused to the state and bring the perpetrators to justice.
In addition, the head of the control and audit body audit materials on issues intended use federal budget funds are transferred in the prescribed manner to the federal treasury bodies for organizing work on the implementation of these materials.
24. Findings of the audit carried out in accordance with the Plan of Major Economic and control work of the Ministry of Finance of the Russian Federation, decisions of the board and orders of the Ministry of Finance of the Russian Federation, instructions of the leadership of the Ministry of Finance of the Russian Federation, are summarized by the Department of State Financial Control and Audit and reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for taking measures within the competence of the Ministry of Finance of the Russian Federation aimed at eliminating the identified violations and compensating for the identified damage.
25. The results of an audit carried out in accordance with reasoned resolutions, requirements of law enforcement agencies or at the request of public authorities of the constituent entities of the Russian Federation or local governments in accordance with paragraph 7 of these Instructions are reported to these bodies by the head of the control and audit body along with proposals for taking measures aimed at for the elimination of identified violations and compensation for damages. If necessary, audit materials are also sent to these bodies.
26. The materials of the audit carried out according to reasoned decisions, the requirements of law enforcement agencies, are transferred to them in the prescribed manner. At the same time, copies of the audit report, explanations of officials of the audited organization guilty of the violations identified by the audit, documents confirming these violations must be left in the affairs of the control and audit body.
The law enforcement agencies may also be sent materials of audits carried out without prior motivated decisions issued by them, during which violations of financial discipline, shortages of funds and material assets were revealed, which, in accordance with the current legislation of the Russian Federation, are the basis for the implementation of audit materials in the prescribed manner. okay.
27. The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.
The control and audit body ensures control over the implementation of the audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused.
28. The control and audit body systematically studies and summarizes the materials of audits and, on the basis of this, if necessary, makes proposals for improving the system of state financial control, additions, changes, revision of legislative and other regulatory legal acts in force in the Russian Federation.
In the event of situations that are not regulated by this Instruction, employees of the control and audit body must be guided by the legislation of the Russian Federation and other regulatory legal acts.
Audit Schedule
The plan of control work of the financial management of the Luzsky district for the year in a new edition
A PLAN for conducting audits of compliance with the requirements of the legislation of the Russian Federation and other regulatory legal acts of the Russian Federation on placing orders (requirements of the legislation of the Russian Federation and other regulatory legal acts on the contract
A PLAN for conducting inspections of compliance by customers with the requirements of the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services and other regulatory legal acts, as well as in relation to the conditions for execution by municipal customers
PLAN for the control work of the financial management of the Luzsky district of the Kirov region for the year
PLAN-SCHEDULE for conducting audits and inspections in institutions and organizations financed from the municipal budget of the municipal formation "Luzsky District" for a year.
The results of the work of the Interdepartmental Commission in the administration of the Luzsky district for 9 months of the year
http://taktaktak.org/document/15360 Recovery of liability from an employee
If a shortage is established, then you should know that with each salary payment you have the right to withhold no more than 20%, if they want more, then this is through the court of Article 138 of the Labor Code of the Russian Federation.
In addition, you can be held liable only within the limits of your average earnings, and if more, then again only through the court of Article 248 of the Labor Code of the Russian Federation.
And, if you have a collective (brigade) liability agreement, then the amount of debt cannot be the same for each employee, because someone was recently hired, someone was on vacation, on sick leave, etc.
And most importantly, that an agreement on liability was signed, you were present during the audit, as responsible persons, as a result, explanatory notes were taken from you. And as a result, according to all documents, an order was issued to deduct from wages, but not more than 20% for each payment, and not more than the average earnings in total.
In general, if everything is done correctly, and you are a responsible person, then the employer can withhold the shortage from you, but within the limits established by law.
Good afternoon!
If you have signed an agreement on full liability and your position is included in the list of positions with which it is possible to conclude an agreement on full liability, then only if these two factors are present, you can recover the amount of the shortage.
Base:
Chapter 39 Labor Code RF.
Article 242. Full liability of an employee
The full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full.
Liability in the full amount of the damage caused may be imposed on the employee only in cases provided for by this Code or other federal laws.
Article 243. Cases of full liability
Liability in the full amount of the damage caused is assigned to the employee in the following cases
1) when, in accordance with this Code or other federal laws, the employee is held liable in full for the damage caused to the employer in the performance of the employee's labor duties;
2) shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;
3) intentional infliction of damage;
4) infliction of damage in a state of alcoholic, narcotic or other toxic intoxication;
5) causing damage as a result of the criminal actions of the employee, established by a court verdict;
6) causing damage as a result of an administrative offense, if such is established by the relevant state body;
7) disclosure of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws;
8) infliction of damage not in the performance of labor duties by the employee.
Liability in the full amount of the damage caused to the employer can be established by an employment contract concluded with the deputies of the head of the organization, the chief accountant.
Article 244. Written agreements on the full liability of employees
Written agreements on full individual or collective (team) liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the lack of property entrusted to employees, may be concluded with employees who have reached the age of eighteen years and directly serving or using monetary, commodity values or other property.
The lists of works and categories of employees with whom these contracts may be concluded, as well as standard forms of these contracts, are approved in the manner established by the Government of the Russian Federation.
Article 245
When employees jointly perform certain types of work related to the storage, processing, sale (vacation), transportation, use or other use of the values transferred to them, when it is impossible to distinguish between the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full, collective (brigade) liability may be introduced.
A written agreement on collective (team) liability for damage is concluded between the employer and all members of the team (team).
Under an agreement on collective (brigade) material liability, values are entrusted to a predetermined group of persons, which is fully liable for their shortage. To be released from liability, a member of the team (team) must prove the absence of his guilt.
In case of voluntary compensation for damage, the degree of guilt of each member of the team (team) is determined by agreement between all members of the team (team) and the employer. When recovering damages in court, the degree of guilt of each member of the team (team) is determined by the court.
Look at the link Decree of the Ministry of Labor of the Russian Federation of December 31, 2002 N 85 On the approval of the lists of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) liability, as well as standard forms of agreements on full liability
GARANT system: http://base.garant.ru/12129724/#ixzz3UX4QVNmS
If your position is not there, then it was a violation to conclude an agreement with you on full liability.
In other cases, as Victoria rightly pointed out to you, your liability will be limited - that is, within the limits of your earnings.
And as for the amount of damage:
Article 246. Determining the amount of damage caused
The amount of damage caused to the employer in the event of loss and damage to property is determined by actual losses calculated on the basis of market prices in force in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property……..
GARANT system: http://base.garant.ru/12125268/39/#ixzz3UX3HX6yG
January 3, 2009
Belozersk, Vologda region
Judge Belozersky District Court of the Vologda Oblast Mikheev NS
with secretary S.
having considered in open court a civil case on the claim of a consumer society against I.K. and P. for the recovery of damage caused by employees in the performance of their official duties,
On June 15, 2007, in the store No. ... ... of the consumer society, as a result of the inventory, a shortage in the amount of 67,944 rubles 93 kopecks was revealed. At the time of the audit, a team consisting of manager I. and salesperson P. was working in the store. After the shortage was discovered, P. was transferred to another job, and K was hired in her place. during which a shortage was revealed for a total amount of 35,317 rubles 90 kopecks. Contracts on full (brigade) liability were concluded with all employees.
... the consumer society filed a lawsuit against I.K. and P. for the recovery of material damage caused by employees in the performance of their duties: with I. and P. in a joint and several order of the shortage identified on June 15, 2007 in the amount of 67,944 rubles 93 kopecks; with I. and K. in a joint and several order of shortage, identified on July 13, 2007 in the amount of 35,317 rubles 90 kopecks. In addition, they ask to recover from the defendants the return of the paid state fee in the amount of 1,191 rubles, and the costs of the services of a representative in the amount of 4,000 rubles.
In support of the claim, it is indicated that ... the consumer society is engaged in the retail sale of goods to the population. He owns a store No. ..., where I. and P. worked. On the basis of order No. 16, on June 15, 2007, an audit was carried out in the store, during which a shortage in the amount of 67,944 rubles 93 kopecks was revealed. On June 16, 2007, I. began to work together with K. On July 13, 2007, on the basis of order No. 24, an audit was again carried out in the store and a shortage in the amount of 35,317 rubles 90 kopecks was revealed. On the basis of the current legislation, employees must compensate for the damage caused, and therefore, they ask to recover from the defendants the damage caused as a result of shortages in a joint and several manner.
At the hearing the representative of the plaintiff lawyer M AND.GN. supported the claims. In addition, she explained to the court that the amount of the shortage under the first audit, in agreement with the sellers, was divided in half for each of the workers - I.
An example of an order for control and revision
STATE UNITARY ENTERPRISE OF THE CITY OF MOSCOW
TRUST "MOSOTDELSTROY No. 1"
ORDER
on ensuring order and audit at the facilities of the enterprise
dated "___" _____________ 2010 No. ____
Moscow city
In order to ensure order and audit at the facilities of the enterprise: production bases st. 2nd Khutorskaya, st. M. Semenovskaya, st. Vinnitsa office st. Buzheninova, House of Culture, Elektrogorsk, House of Culture, Roshal
I ORDER:
1. To appoint V.A. Solovyov, a personnel specialist, as responsible for ensuring the order and revision of the above objects
2. All employees of the enterprise to assist in the implementation of these functions Solovyov V.A.
3. HR Specialist V.A. Solovyov together with the accounting department of the enterprise, at least once a month, carry out an audit of material assets located on the territories of the facilities.
4. Periodically, but at least once a month, visit all facilities of the enterprise with a check of the order.
5. In case of any violations, emergencies and other actions that go beyond the ordinary, immediately inform me orally and in writing. Further follow in accordance with my instructions.
6. Monthly provide me with written reports on the activities carried out as part of the execution of this order.
7. To acquaint the HR specialist V.A. Solovyov with this order.
8. Bring the content of this order to the employees of the enterprise.
9. I reserve control over the execution of the order.
Supervisor _____________ Yu.P. Sorokin
REFERENCE LIST
with Order No. ______ dated "_____" ________________2010
No. p / p |
Surname, I.O. |
Job title |
Acquaintance Signature |
THE DATE |