Organization of internal financial control in a government institution. The procedure for internal financial control in an institution and sample documents
1. General Provisions
1.1. This regulation on internal financial control has been developed in accordance with the requirements of Federal Law dated December 6, 2011 N 402-FZ “On Accounting”,
Orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval 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 and Instructions for its application ",
[select the one you need:
For a government institution:
- From 06.12.2010 N 162н"On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application (hereinafter referred to as Instruction No. 162n);
For a budget institution:
- From December 16, 2010 N 174n“On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (hereinafter referred to as Instruction No. 174n);
For an autonomous institution:
- From 12/23/2010 N 183н"On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application"]
And the charter of the institution.
The Regulations establish the goals, rules and principles of internal financial control.
1.2. Internal financial control is aimed at ensuring compliance with the legislation of the Russian Federation in the field of financial activities, internal procedures for drawing up and executing the budget (plan), improving the quality of preparation and reliability of financial statements and accounting, as well as the effective use of budget funds.
The internal control system is a set of subjects of internal control and internal control measures.
1.3. The internal control system ensures:
Establishing compliance of ongoing financial and economic operations with the requirements of regulatory legal acts and the provisions of the accounting policy of the institution, as well as adopted regulations and powers of employees;
Reliability and completeness of reflection of the facts of economic life in the accounting and reporting of the institution;
Timely preparation of accounting (financial) statements;
Prevention of errors and distortions;
Inadmissibility of financial violations in the course of the institution’s activities;
Safety of the institution's property.
1.4. The objects of internal financial control are:
Planning documents (cost estimates, planned cost calculations, logistics plan and other planning documents of the institution);
Contracts and agreements for the purchase of products (works, services), provision of paid services by the institution;
Local acts of establishment;
Primary supporting documents and accounting registers;
Facts of economic life reflected in the records of the institution;
- [select the one you need:
For a government institution - budgetary;
For budgetary and autonomous institutions - accounting], financial, tax, statistical and other reporting of the institution;
Property and liabilities of the institution;
Staffing and labor discipline.
1.5. The subjects of the internal control system are:
The head of the institution and his deputies;
Internal Control Commission;
Managers and employees of the institution at all levels.
The division of powers and responsibilities of bodies (persons) involved in the functioning of the internal control system is determined by the internal documents of the institution, including regulations on the relevant structural divisions, as well as organizational and administrative documents of the institution and job descriptions of employees.
1.6. Internal control in an institution is based on the following principles:
The principle of legality is strict and precise compliance by all subjects of internal control with the norms and rules established by the legislation of the Russian Federation and local acts of the institution;
The principle of independence - subjects of internal control, when performing their functional duties, are independent of the objects of internal control;
The principle of objectivity - internal control is carried out using actual documentary data in the manner established by the legislation of the Russian Federation, through the use of methods that ensure the receipt of complete and reliable information;
The principle of responsibility - each subject of internal control is responsible in accordance with the legislation of the Russian Federation for improper performance of control functions;
The principle of consistency is the implementation of control measures of all aspects of the activity of the object of internal control and its relationships in the structure of the institution.
2. Organization of internal financial control
2.1. Responsibility for organizing internal financial control rests with [insert position, surname and initials].
2.2. Internal financial control in the institution is carried out by:
[select the one you need:
1) managers at all levels;
2) employees of the institution;
3) internal control commission;
4) other persons].
2.2.1. [when exercising control by the Commission]
The Internal Control Commission is approved
[select the one you need:
1) these Regulations;
2) by order of the head of the institution.
To approve a permanent internal control commission with the following composition:
1) Chairman of the commission: [specify: position, surname and initials];
2) Members of the commission: [specify: positions, surnames and initials].
The composition of the internal control commission is approved by a separate order of the head of the institution.]
2.3. The institution applies the following internal control procedures:
[select the one you need:
Documentation: entries in accounting registers are made only 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);
Confirmation of correspondence between objects (documents) and (or) their compliance with established requirements; correlation of payment for material assets with the receipt and posting of these assets;
Authorization of transactions and operations, ensuring confirmation of the legality of their execution;
Reconciliation of the institution’s settlements with suppliers and buyers (other debtors and creditors) to confirm the amounts of receivables and payables
Reconciliation of balances on cash accounting accounts with cash balances according to cash book data;
Division of powers and rotation of responsibilities;
Procedures for monitoring the actual presence and condition of objects, including physical security, access restrictions, inventory;
Supervision over the correctness of transactions and accounting operations; for the accuracy of drawing up estimates and plans; compliance with reporting deadlines;
Procedures related to computer processing of information and information systems: regulations for access to information systems, data and directories, rules for the implementation and support of information systems, data recovery procedure, procedures to ensure uninterrupted use of information systems; logical and arithmetic verification of data during the processing of information about the facts of economic life. Corrections to information systems without documentation are excluded;
Other procedures].
2.4. The methods of conducting internal financial control are the control procedures specified in clause 2.3 of these Regulations, applied during self-control and (or) control by level of subordination.
2.5. Internal financial control in an institution is carried out in the following forms:
Preliminary control;
Current control;
Subsequent control.
2.5.1. As part of preliminary control, the following is carried out:
[select the one you need:
Checking the institution’s documents before carrying out business transactions in accordance with the document flow schedule, checking calculations before payments;
Checking the legality and economic feasibility of draft contracts (agreements), endorsement of contracts and other documents from which monetary obligations arise;
Control over the acceptance of the institution’s obligations within the limits of approved planned assignments;
Checking draft orders of the head of the institution;
Review of accounting, financial, statistical, tax and other reporting before approval or signing;
Other actions].
2.5.2. Current control is carried out on an ongoing basis and includes:
[select the one you need:
Conducting day-to-day analysis of compliance with budget (plan) execution procedures;
Monitoring the expenditure of targeted funds for their intended purpose, assessing the effectiveness and efficiency of their expenditure;
Analysis by the chief accountant (his deputy) of specific transaction logs (including in separate divisions) for compliance with the accounting methodology and the provisions of the institution’s accounting policy;
Monitoring compliance with the rules for carrying out cash transactions, drawing up cash documents, the established cash limit, and storing cash; conducting sudden audits of the cash register; daily preparation of Certificates on the actual availability of funds stored at the cash desk (with a breakdown of banknotes);
2.5.3. When carrying out follow-up control activities in the institution, the following is carried out:
Analysis of the execution of planning documents;
Checking the availability of the institution's property;
Checking financially responsible persons, including cash purchases with making appropriate entries in the Book of Material Assets, checking the accuracy of data on purchases at retail outlets;
Compliance with material consumption standards;
Control (verification) of financial and economic activities of separate divisions;
Checking the accuracy of the reflection of business transactions in the accounting and reporting of the institution.
Follow-up activities carried out by the internal control commission include:
Checking the financial and economic activities of the institution;
Inventory of property and liabilities of the institution.
2.6. To implement internal control, the specialized commission conducts scheduled and unscheduled inspections of the financial and economic activities of the institution.
The main objects of scheduled inspection are:
Compliance with the legislation of the Russian Federation regulating the procedure for maintaining accounting records and accounting policies;
Correctness and timeliness of reflection of all business transactions in accounting;
Completeness of reflection and correct documentation of the facts of economic life;
Timeliness and completeness of inventory;
Reliability of reporting.
During an unscheduled inspection, control is carried out on issues and facts of economic life in relation to which there is information about possible violations.
Frequency of inspections of the financial and economic activities of the institution:
Scheduled inspections - [specify frequency] in accordance with the control action plan approved by the head of the institution;
Unscheduled inspections - as needed.
3. Registration of the results of control activities of the institution
3.1. The Internal Control Commission (authorized official) analyzes identified violations, determines their causes and develops proposals for taking measures to eliminate them and prevent them from happening in the future.
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.
3.2 The results of the subsequent control are formalized in the form of a Certificate signed by all members of the commission, which is sent with an accompanying memo to the head of the institution.
Employees of the institution who have committed shortcomings, distortions and violations provide written explanations to the head of the institution on issues related to the results of internal control.
3.3. At the end of the year, the internal control commission submits a report on the work done to the head of the institution, which reflects:
Information on the implementation of scheduled and unscheduled inspections;
Results of control activities for the reporting period;
Measures to eliminate identified violations and shortcomings;
Analysis of identified violations (deficiencies) compared to the previous period;
Conclusion on the state of the financial and economic activities of the institution for the reporting period.
4. Rights, duties and responsibilities of subjects of the internal control system
4.1. Before the start of control activities, the chairman of the internal control commission draws up a work plan (program), briefs members of the commission and organizes their study of the legislation of the Russian Federation, regulations governing the financial and economic activities of the institution, and informs members of the commission with materials from previous inspections.
The chairman of the commission is obliged:
Organize control activities in the institution in accordance with the approved plan (program);
Determine methods and methods for carrying out control activities;
Provide general guidance to the members of the commission in the process of carrying out control activities, distribute the directions for carrying out control activities among the members of the commission;
Be principled, maintain professional ethics and confidentiality.
The chairman of the commission has the right:
Enter all buildings and premises occupied by the object of internal financial control, subject to the restrictions established by law;
Give instructions to officials to submit to the commission the documents and information (information) necessary for verification;
Receive from officials, as well as financially responsible persons of the institution, written explanations on issues arising during the implementation of control activities, copies of documents related to the implementation of financial and business operations of the object of internal financial control;
Involve employees of the institution in conducting control activities and internal investigations in agreement with the head of the institution;
Make proposals to eliminate violations and shortcomings identified during control activities.
Members of the commission are obliged:
Be principled, maintain professional ethics and confidentiality;
Carry out control activities of the institution in accordance with the approved plan (program);
Immediately report to the chairman of the commission on violations and abuses identified during control activities;
Ensure the safety of received documents, reports and other materials checked during control activities.
Members of the commission have the right:
Enter all buildings and premises occupied by the object of internal financial control, taking into account the restrictions established by the legislation on the protection of state secrets;
To petition the chairman of the commission to provide him with the documents and information (information) necessary for verification.
4.2. The head and inspected officials of the institution in the process of control activities are obliged to:
Provide assistance in carrying out control activities;
Submit, at the request of the chairman of the commission and within the deadlines established by him, the documents necessary for the inspection;
Provide information and explanations orally and in writing on issues arising during control activities.
4.3. Subjects of internal control, within the framework of their competence and in accordance with their functional responsibilities, are responsible for the development, documentation, implementation, monitoring and development of internal control in the areas of activity entrusted to them.
4.4. Persons who have committed shortcomings, distortions and violations bear disciplinary liability in accordance with the requirements of the Labor Code of the Russian Federation.
5. Assessment of the state of the financial control system
5.1. Assessment of the effectiveness of the internal control system in an institution is carried out by subjects of internal control and is considered at meetings held by the head of the institution.
5.2. Direct assessment of the adequacy, sufficiency and effectiveness of the internal control system, as well as monitoring of compliance with internal control procedures is carried out by the internal control commission.
Within the framework of these powers, the internal control commission submits to the head of the institution the results of audits of the effectiveness of existing internal control procedures and, if necessary, proposals for their improvement developed jointly with the chief accountant.
Internal financial control (IFC) in an institution will help to effectively use budget money, labor and material resources. The task of the VFC is to detect errors, correct them and prevent them from happening in the future. In the article you will find ready-made samples of the Regulations, maps and internal financial control journal.
By virtue of clause 1 stat. 19 of Law No. 402-FZ and paragraph 6 of Instruction No. 157n, all institutions are required to organize an audit of their activities. This procedure allows for the efficient use of budget funds, ensuring high quality accounting, as well as the reliability of reporting. Let's consider what internal state financial control includes, according to what rules or standards it is carried out.
How to organize a system of internal financial control
Internal financial control in a budgetary institution is aimed at achieving the organization’s goals, preventing deviations from the established procedure, and ensuring the correctness of accounting and reporting. This event is especially relevant for institutions with a complex organizational structure, including branches or divisions.
Read about the latest changes in the control procedure in the cheat sheet
The verification system must cover all transactions, transactions and events that may affect the results of operations or the movement of money. When developing an audit plan for your own use, you can use federal standards for auditing activities. In the process of selecting specific actions, you need to take into account financial requirements:
- At the federal level - states.
- At the regional or local level - subjects of the Russian Federation or municipalities.
This is due to the fact that all founders (RBS and GRBS) are required to check their subordinate structures. In parallel, institutions are subject to audit by the state or local authorities. The main purpose of the activities is to check:
- Compliance with the requirements and accepted budgeting rules for spending funds.
- Compliance with regulatory standards for preparing budget reports and maintaining records of the recipient of funding.
- Preparation and implementation of measures for the efficiency and economy of using budget funds.
When developing a VFC system, it is necessary to take into account the requirements of the following regulations:
- BC RF.
- Law No. 402-FZ of 06.12.11
- Law No. 7-FZ of January 12, 1996
- Law No. 174-FZ of November 3, 2006
- Order of the Ministry of Finance No. 157n dated December 1, 2010
- Order of the Ministry of Finance No. 191n dated December 28, 2010
- Order of the Ministry of Finance No. 33n dated March 25, 2011
- Order of the Ministry of Finance No. 18n dated March 20, 2014
- Order of the Ministry of Finance No. 356 of 09/07/16
- Government Decree No. 1092 of November 28, 2013
Structure and control provisions
The Regulations on Internal Financial Control are drawn up to approve the procedure for implementing internal financial control. It is permissible to formalize this regulation in the form of a separate section of the accounting policy of the institution. First, you need to determine who exactly will carry out the procedure. The option depends on the volume and urgency of the work, the general state of affairs in the institution, and the organizational structure:
- A separate special unit - for example, a department, department or service.
- Authorized employees or departments.
- A special commission to conduct an audit.
- Staff auditor or auditor.
- An external auditor hired “from outside” on a contractual basis.
The WFC procedure should include the following main nuances of verification:
- The main tasks and goals of the events.
- Methods and procedures used.
- Objects and subjects of the event.
- The procedure for processing the final results and correcting detected violations.
- Responsibility of persons through whose fault distortions, inaccuracies, or violations were made.
An institution may add any information to the provision, including a plan for internal financial control of accounting in accordance with regulatory requirements. The main thing is to agree on the text of the regulation with the GRBS.
For detailed instructions on drawing up regulations on internal financial control, see the recommendation
Sample Regulations on Internal Financial Control in a Budgetary Institution
See and download a sample position:
Map and methods of internal financial control
In preparation for the implementation of the WFC, it is necessary to develop an internal financial control map. Here is information about the official responsible for meeting deadlines and frequency of operations. Additionally, methods and methods of checks, etc. are indicated. The map is required to list all types of operations for which a separate department is responsible.
The document is generated before the start of the next year. Adjustments are made in the following situations:
- When making changes to the card by decision of the head of the administrator (chief administrator) and the recipient of funds.
- When adjusting regulatory requirements for regulating budget procedures and legal relations.
Read more about how to document the results of financial control in the recommendations
Report on the results of internal financial control
The report on the results of internal financial control is intended to record information on identified violations and shortcomings, data on sources of risks of budget failure, and recommendations for correction. Based on the results of the internal event, you can fill out a protocol or memo. The document is accompanied by a list of measures to eliminate detected violations and recommendations for their further prevention.
Standards for the implementation of internal municipal financial control imply the presentation of results. For this purpose, a conclusion is drawn up; and during an external audit - an act. Documents are filled out randomly. Employees who caused shortcomings are required to provide written explanations to the head of the organization.
Internal financial control log with an example of completion
In the internal financial control log of the institution, they provide:
- Information about violations and shortcomings in the implementation of budget procedures.
- Information about existing budget risks.
- Recommendations for their elimination and prevention.
In accordance with internal financial control standards, the document provides the final results of a study of the legality of the organization’s activities. Additionally, conclusions about the quality of those business transactions that affect the effective management of budget funds are reflected.
The department of the institution that is designated responsible for the implementation of budget procedures is required to draw up the journal. The document is filled out based on information from the inspection agency. The form can be generated arbitrarily. It is recommended to use as an example the standard of the Treasury of the Russian Federation according to Order No. 475 of December 16, 2016. This regulatory legal act approves the form itself and the procedure for its preparation.
The journal may be formatted in electronic format or on paper. The electronic method allows you to group violations by periods of their occurrence, types and other criteria. By using the program, identification of recording time is available; protection from unauthorized access; making notes about violations.
Explanatory note to the annual reports
The procedure for implementing internal municipal financial control involves filling out the relevant information in explanatory notes. Such forms are attached to the annual accounting records (form 0503760) of the institution and budget reporting (form 0503160). Table No. 5 provides data on the results of inspection activities carried out during the reporting period, as well as recommendations for eliminating deficiencies.
Responsibility
At the legislative level, sanctions for the absence of an organization's internal control system over financial reporting are not directly approved. But the financial authority can visit the institution at any time to examine its control system. Based on the results of such an audit, auditors may issue an order or recommendation. If there are no comments on the revision, the form is not filled out.
The document indicates the presence of violations. If the order (submission) is not fulfilled, the violator faces liability. Currently the amount of the fine is:
- For officials of the institution - 20,000-50,000 rubles. or possible disqualification for a period of 1-2 years.
Note! When conducting internal audits, types of responsibilities can be provided for the subjects of the procedure within the framework of their responsibilities. For persons guilty of shortcomings, violations and distortions, as a rule, disciplinary liability is introduced under the Labor Code of the Russian Federation. A special commission is responsible for assessing the adequacy and effectiveness of the system and monitoring its compliance. The composition of the commission is approved by the head of the organization.
The budgetary institution must develop Regulations on internal control. This is one of the defining documents for monitoring the activities of the organization.
There is no unified form of the Regulations; the institution develops it independently. Our task is to help you correctly draft this important document.
The regulation on internal control in an institution must contain the following sections:
1. General Provisions:
- goals and objectives of internal control;
- principles of internal control.
2. Organization of an internal control system.
3. Subjects of internal control.
4. Functions and rights of the internal control service.
5. Responsibility of subjects of internal control.
6. Assessing the effectiveness of the internal control system.
7. Final provisions.
Fragment of the Regulations on Internal Control
1. General provisions
1.2. These Regulations establish common goals, objectives and principles for conducting internal control.
1.3. Internal control is aimed at:
- compliance with the requirements of the legislation of the Russian Federation in the field of accounting (budget) accounting, internal procedures for drawing up and executing a plan for financial and economic activities;
- efficient use of material, labor and financial resources in accordance with approved standards (standards);
- maintaining financial discipline;
- improving the quality of accounting (budget) accounting and reporting;
- increasing the effectiveness of the use of subsidies and funds received from income-generating activities.
1.4. Main objectives of internal control:
- confirmation of the reliability of the accounting (budget) accounting and reporting of the institution;
- compliance with the current legislation of the Russian Federation regulating the procedure for carrying out financial and economic activities.
1.5. Main tasks of internal control:
- establishing the compliance of financial transactions carried out in terms of financial and economic activities and their reflection in accounting (budget) accounting with the requirements of regulatory legal acts;
- establishing compliance of ongoing operations with regulations and powers of employees;
- analysis of the institution’s internal control system, allowing to identify significant aspects affecting its effectiveness.
1.6. Principles of internal control of the institution:
- the principle of legality - strict and precise compliance by all subjects of internal control with the norms and rules established by the regulatory legislation of the Russian Federation;
- the principle of objectivity - internal control is carried out using actual documentary data in the manner established by the legislation of the Russian Federation, through the use of methods that ensure the receipt of complete and reliable information;
- the principle of independence - the subjects of internal control, when performing their functional duties, do not depend on the objects of internal control;
- the principle of consistency - periodic verification of all aspects of the activity of the object of internal control and its relationships in the management structure;
- principle of responsibility - each subject of internal control is responsible for the improper performance of its control functions;
- the principle of professional competence and integrity - the inspector must have the necessary knowledge and skills to conduct the inspection.
1.7. Internal control is carried out by:
- employees of the institution in accordance with their powers and functions;
- an internal control service created by order of the head of the institution.
2. Organization of an internal control system
2.1. The internal control system ensures:
- accuracy and completeness of accounting documentation;
- compliance with legal requirements;
- timely preparation of reliable financial statements;
- prevention of errors and distortions;
- execution of orders and instructions of the head of the institution;
- implementation of plans for the financial and economic activities of the institution;
- safety of the institution's property.
2.2. The internal control system makes it possible to evaluate the effectiveness of the structural units and departments of the institution.
2.3. The institution uses three types of control measures: preliminary, current and subsequent control.
2.3.1. Preliminary control precedes the execution of a business transaction. It allows you to determine its feasibility and legality.
The purpose of preliminary control is to prevent violations at the stage of planning expenses and concluding contracts.
Preliminary control is carried out by the head of the institution, his deputies, the chief accountant, specialists from the legal service and the internal control service.
Basic methods of preliminary control:
- verification of financial planning documents (calculations of the need for financial resources, plan of financial and economic activities, etc.) by the manager, chief accountant, their endorsement, coordination and resolution of disagreements;
- verification and approval of draft agreements (contracts) by legal service specialists and the chief accountant;
- preliminary examination of documents (decisions) related to the expenditure of financial and material resources, carried out by the deputy head for administrative and economic affairs, chief accountant, heads of departments, and internal control service specialists.
2.3.2. Current control is carried out through daily analysis of the implementation of the financial and economic activity plan, accounting, and monitoring of the expenditure of funds for their intended purpose.
Methods of current internal control:
- checking expenditure documents before payment (settlement and pay slips, payment orders, invoices, etc.). The fact of control is the authorization of documents for payment;
- checking the availability of funds in the cash register;
- checking the completeness of the posting of cash received from the bank;
- checking of accountable persons cash received on account and supporting documents;
- control over the collection of receivables and repayment of accounts payable;
- reconciliation of analytical accounting with a synthetic account (turnover sheet);
- checking the actual availability of material resources.
Current control is carried out on an ongoing basis by specialists from the internal control and accounting departments.
2.3.3. Subsequent control is carried out based on the results of business transactions by analyzing and checking accounting documentation and reporting, conducting audits and other necessary procedures.
The purpose of subsequent internal control is to detect facts of illegal, inappropriate spending of money and material resources, and to reveal the causes of violations.
Methods of subsequent internal control:
- sudden check of the cash register;
- checking the receipt, availability and use of funds in the institution;
- documentary checks of the financial and economic activities of the institution.
Scheduled and unscheduled inspections are used for subsequent monitoring.
Scheduled inspections are carried out at intervals established by the schedule for internal inspections of financial and economic activities.
Scheduled inspection objects:
- compliance with the legislation of the Russian Federation regulating the procedure for maintaining accounting (budget) accounting and accounting policy standards;
- correctness and timeliness of reflection of all business transactions in accounting (budget) accounting;
- completeness and accuracy of documentation of transactions;
- timeliness and completeness of inventories;
- reliability of reporting.
During an unscheduled inspection, control is carried out on issues in relation to which there is information about possible violations.
Subsequent control is carried out by specialists of the internal control service.
The inspection is formalized by order (instruction) of the head of the institution, which indicates:
- review topic;
- type and form of verification;
- period under review;
- period of inspection;
- composition of the commission for internal control.
2.4. Persons responsible for conducting the inspection analyze the identified violations, determine the causes and develop proposals for taking measures to eliminate them and prevent them from happening in the future.
2.5. The results of preliminary and current control are documented in the form of internal inspection protocols. They may be accompanied by a list of measures to eliminate shortcomings and violations, if any have been identified, as well as recommendations for avoiding possible errors.
2.6. The results of subsequent control are documented in the form of a report. The inspection report must include the following information:
- the nature and state of accounting (budget) accounting and reporting systems;
- methods and techniques used when 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;
- a description of the measures taken and a list of measures to eliminate shortcomings and violations identified during subsequent monitoring, recommendations for avoiding possible errors.
2.7. Employees of the institution who have committed shortcomings, distortions and violations are required to submit written explanations to the head of the institution on issues related to the results of the control.
2.8. Based on the results of the inspection, specialists from the internal control service develop an action plan to eliminate identified deficiencies and violations, indicating deadlines and responsible persons, which is approved by the head of the institution.
Upon expiration of the established period, the authorized specialist of the internal control service immediately informs the head of the institution about the implementation of measures or their non-compliance, indicating the reasons.
3. Subjects of internal control
3.1. The system of internal control subjects includes:
- the head of the institution and his deputies;
- internal control service;
- heads of divisions, departments and employees of the institution.
3.2. The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined by the internal documents of the institution, including regulations on the relevant structural divisions, as well as the organizational and administrative documents of the institution and job descriptions of employees.
S. S. Velizhanskaya,
chief accountant's assistant
The material is published partially. You can read it in full in the magazine
Internal control is necessary for many companies. Determine who will conduct the inspections. Approve the regulations on internal financial control by order of the head of the institution. Our article will help you.
Internal control: directions
Properly organized internal financial control helps to avoid mistakes. Therefore, we carry out checks in three directions: financial, administrative and technological.
During financial control, we evaluate whether business transactions are correctly reflected in budget accounting and reporting. During administrative control, we analyze whether operations comply with the regulations and powers of the employees who carried them out. And we carry out technological control in order to evaluate educational processes and technologies in subordinate institutions.
Control structure and rules
There are no restrictions on the order, methods and procedures of internal control. Therefore, we ourselves determined who would conduct such checks. In our centralized accounting department, control functions are distributed among employees.
The following options are also possible:
- create an internal control service;
- redistribute control functions between employees (divisions);
- form a commission for internal audits;
- add an auditor (auditor) to the staff;
- engage an external auditor on a contractual basis.
We formalized the decision on the method of control by order of the manager (see sample 1). Inspectors were included in the subjects of control. The powers of each controller were delineated in the local acts of the institution.
Sample 1. Internal control: order to create a commission
I advise you to exclude from the commission those persons (divisions) who both approved and executed business transactions. I also note that financial controllers should report only to the manager.
This document reflected the following:
- general part (principles, goals, objectives of internal control);
- organization of control (objects of inspections, their types, quantity and timing);
- rights and obligations of subjects of inspections;
- assessing the effectiveness of the internal control system;
- the final part (the procedure for recording the results of inspections and eliminating violations).
The regulations on internal financial control were approved by order of the head of the institution (see sample 2). Then we agreed on the situation with the GRBS - the education committee of the municipal district.
Sample 2. 
Internal control: plan, objects and subject
To select topics and objects of control, an analysis of information and documents was carried out. It was determined that the following are subject to mandatory verification: planning documents (estimates, FHD plan); agreements and contracts; primary; reliability of budget accounting; budgetary, statistical, tax reporting; assets and liabilities; labor relations with employees.
We included the inspection plan in the internal control regulations (see table). So, in August we check the formation of the financial management plan or budget for 2017 by institutions. We will update this plan annually. We offer new objects and items of internal control taking into account their relevance.
Table. Internal control action plan for 2016
|
Internal control: mevent |
the date of the |
|---|---|
|
Control over the reflection of business transactions in the 1C 8 program |
Constantly |
|
Cash inventory to determine the actual availability of funds |
Monthly |
|
Monitoring the presence of food residues |
Quarterly |
|
Timely and correct preparation of primary documents and their submission to the accounting department |
Constantly |
|
Timely posting of received inventories, as well as their write-off based on documents submitted by responsible persons |
Constantly |
|
Timely posting of received fixed assets, as well as their write-off based on documents submitted by responsible persons |
Constantly |
|
Inventory of fixed assets, inventories, funds and settlements |
|
|
Archive check |
1 time per year |
|
Monitoring the reliability and correctness of accounting and reporting |
Constantly |
|
Subsequent control over timely, targeted and rational use of funds |
Constantly |
|
Comparability of staffing schedules, tariffs, orders for personnel for a calendar year for serviced institutions under accounting agreements |
September 2016 |
|
Checking the Regulations on remuneration for serviced institutions under accounting agreements |
September 2016 |
|
Checking the correctness of recording the receipt and write-off of fuel and lubricants in 2016 according to the MKOU DOD "Tanais" according to the MKOU DOD DEBTs "Eco-Don" according to the MKOU DOD Children's Sports School under the MKU "Centralized Accounting" |
August - September 2016 September - October 2016 September - October 2016 October - November 2016 |
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Checking the conduct of transactions on personal accounts of serviced institutions |
Monthly |
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Checking the accuracy of payroll, lump sum payments, and temporary disability benefits |
Monthly, before the 20th day of the month following the reporting month |
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Random check of accrual and payment of guardianship benefits |
October 2016 |
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Checking the accounting of settlements with suppliers and contractors |
Weekly, by generating a balance sheet based on calculations. As of November 1, 2016 and January 1, 2017 with the preparation of a statement of reconciliation of calculations |
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Checking the accounting of settlements with accountable persons, settlements with customers (fees for supervision and care) |
Weekly, by generating a balance sheet based on calculations |
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Checking the correctness of reflection in the accounting of receipts and disposals of fixed assets for institutions served under accounting agreements for 2016 |
December 2016 |
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Checking turnover in 1C 8 according to accounting accounts before drawing up annual reports for institutions served under accounting agreements |
December 2016 |
Please note that the accrued and transferred amounts must correspond to each other (including personal income tax, alimony, union dues and other deductions).
Registration of internal control results
Based on the results of preliminary and ongoing control, we write a memo addressed to the head of the institution. The results of the inspection are formalized in a conclusion. We draw it up in any form, indicating the subject, method of implementation, conclusions and evaluation.
The results of subsequent control are documented in a document. For example, an act of verification of budget reporting. It reflects: the inspection program, analysis of compliance with the law, conclusions about the results of the inspection, the extent of the damage, the perpetrators and other violations.
We specified the requirements for the execution of each verification procedure in the regulations on internal control. It also determined the time frame for submitting the report and recommendations for eliminating violations to the head of the institution.
The regulation stipulates the obligation of employees to provide written explanations. They are the basis for applying disciplinary sanctions to violators
We had a financial management audit at our company. We are a municipal unitary enterprise engaged in heat supply, sanitation and are the management company of the housing stock of our village. Based on the results of the inspection, they wrote us a Report of Violations, which indicated the absence of a Regulation on internal control at the enterprise and the absence of a Procedure for organizing and implementing internal control. We looked through the consultant, and could not find anything for ourselves. Please help me find a sample of the Procedure for organizing and implementing internal control for our enterprise
When drawing up the Regulations on Internal Control, you can use the Regulations given in the response file.
facts of economic life (). In practice, for this purpose, an internal control service of the organization is usually created or a responsible employee is appointed. Specify the functions and tasks in the job descriptions of employees who are responsible for internal control, and in.
Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class
How to organize accounting
Internal control
The organization is obliged to organize and carry out internal control of the facts of economic life (Part 1 of Article 19 of the Law of December 6, 2011 No. 402-FZ).* How exactly it is necessary to organize such control is not explained in the legislation. In practice, for this purpose, an internal control service of the organization is usually created or a responsible employee is appointed. Specify functions and tasks in the job descriptions of employees who are responsible for internal control, and in the Regulations on Internal Control.*
From forms
I APPROVED
CEO
_____________ A.V. Lviv
16.07.2015
Regulations on internal control
in limited liability company "Alfa"
1. General Provisions
1.1. This Regulation on internal control of Alpha LLC (hereinafter referred to as the Regulation) was developed in accordance with the requirements of Part 1 of Article 19 of the Law of December 6, 2011 No. 402-FZ.
1.2. The Regulations define the goals and objectives of the internal control system, the principles of its functioning, as well as the bodies of the Company and persons responsible for the internal control of the Company.
2. Definition, goals and objectives of the internal control system
2.1. Internal control is a process aimed at providing a reasonable guarantee of achieving the goals of efficient and effective use of the Company's resources, safety of assets, compliance with legal requirements and the presentation of reliable reporting, carried out by the structural divisions and management bodies of the Company, in accordance with clause 4.1 of these Regulations.
2.2. The main purpose of internal control is to prevent risks in the financial and economic activities of the Company, timely take measures to eliminate them, identify and mobilize internal opportunities and reserves for generating profit and assist the Company’s management in the effective performance of management functions.
2.3. Internal control is designed to ensure:
- investor confidence in the Company and its management bodies, protection of investments of participants and assets of the Company;
- completeness, reliability and reliability of financial, accounting, statistical, management information and reporting of the Company;
- compliance by the Company with the legislation of the Russian Federation, decisions of the Company’s management bodies and internal documents of the Company;
- safety of assets and efficient use of the Company's resources;
- fulfillment of the set strategic development goals in the most effective way;
- timely identification and analysis of financial and operational risks that may have a significant negative impact on the achievement of the Company’s goals related to the financial and economic activities of the Company.
3. Procedures and methods of internal control
3.1. The Company's internal control includes the following procedures:
- determining the interconnectedness of goals and objectives at various levels of management of the Company, designed to reduce organizational risks;
- identification and analysis of potential and existing operational, financial, strategic and other risks that may have an impact on achieving the goals of the Company’s activities;
- exercising internal control over the financial and economic activities of the Company;
- control over compliance with the requirements of the current legislation of the Russian Federation, the Company's charter and other local acts of the Company when the Company carries out financial and business operations;
- identifying violations by conducting inspections, monitoring and analyzing the results of inspections of the Company’s activities;
- control over the elimination of identified violations;
- preventive work to prevent violations by communicating information about identified significant violations and shortcomings to the Company’s structures;
- assessment of the performance of structural divisions, officials and other employees of the Company;
- development of recommendations based on the results of procedures, including improving the efficiency of the Company’s financial and economic activities and risk management;
- other procedures necessary to achieve internal control goals.
3.2. When carrying out internal control procedures, the following are applied:
3.2.1) inspection method, the essence of which is to organize and conduct inspections (including unscheduled), surveys in order to determine compliance with the requirements of the current legislation of the Russian Federation, the charter of the Company and other local acts of the Company when the Company carries out financial and business operations;
3.2.2) observation method - a method of purposeful, fixed in a certain way perception of the object under study;
3.2.3) other methods necessary to implement internal control procedures.
4. Bodies and persons responsible for internal control
4.1. Internal control is carried out by the Supervisory Board of the Company, the Audit Committee of the Supervisory Board, the Audit Commission, the General Director of the Company, and the Internal Audit Department of the Company.
4.2. The Company's Supervisory Board determines the internal control policy and evaluates the effectiveness of internal control procedures.
4.3. The Audit Committee of the Supervisory Board of the Company carries out a general assessment of the effectiveness of internal control procedures in the Company (including based on messages and reports from the internal audit department of the Company). The role, goals, objectives and competence of the audit committee are reflected in the Regulations on the Audit Committee of the Supervisory Board of the Company.
As part of its functions, the Audit Committee of the Supervisory Board of the Company reviews the report submitted by the Internal Audit Department on the results of the work of the Internal Audit Department for the year, as well as reports on the results of the work of the Internal Audit Department on behalf of the Supervisory Board and the Audit Committee of the Supervisory Board.
4.4. The Audit Commission of the Company is a permanent elected body of the Company, exercising control over its financial and economic activities in general and its management bodies.
4.5. The General Director of the Company is responsible for carrying out internal control procedures of the Company.
4.6. Direct assessment of the adequacy, sufficiency and effectiveness of internal control procedures, as well as control over compliance with internal control procedures is carried out by a separate structural unit of the Company - the internal audit department.
In order to ensure the independence and objectivity of internal control, the internal audit department is functionally subordinate to the audit committee of the Supervisory Board of the Company, and administratively to the General Director of the Company. The Regulations on the Internal Audit Department are agreed upon with the Audit Committee of the Supervisory Board and approved by the General Director of the Company. Job descriptions of employees of the internal audit department are approved by the General Director of the Company.
5. Final provisions
5.1. Issues not regulated by these Regulations are regulated by the legislation of the Russian Federation and the Company's charter.
5.2. If, as a result of changes in the legislation of the Russian Federation, certain articles of these Regulations come into conflict with it, these articles lose force, and until changes are made to these Regulations, the Company is guided by the current laws and regulations of the Russian Federation.
5.3. This Regulation comes into force from the moment of its approval by the General Director of the Company.
Amendments and additions to these Regulations are made by decision of the General Director of the Company.