Conducting mandatory audits of state and municipal unitary enterprises. Is a state unitary enterprise subject to mandatory audit and what are the specifics of the audit? MUP accounting statements are subject to mandatory annual audits
In accordance with current legislation, some enterprises must undergo an audit once a year.
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Moreover, such a procedure must be carried out in accordance with certain regulatory documents.
The regulation is presented in federal legislation. There are some special criteria for mandatory audit in 2019.
It is worth familiarizing yourself with them, as well as with all sorts of other nuances, in advance. This way you can avoid a large number of different problems and difficulties.
General points
Today, all companies without exception conduct audits. It can be of different types and serve different purposes. It all depends on a large number of different factors. With the help of an audit, it will be possible to solve a large number of different problems.
But first of all, all types of audits can be divided into two main groups:
- optional;
- mandatory.
Non-mandatory audit usually refers to inspections that are carried out on the initiative of the enterprise itself and its individuals. These could be the founders, executive directors, founder - if there is only one.
At the same time, for some enterprises, the legislative level establishes the need for mandatory testing once in a certain period of time.
The reasons for holding such events may vary. Usually, the first thing that is taken into account is the scope of activity of a particular legal entity.
To avoid various kinds of difficulties, you will need to carefully consider the following issues in advance:
- definitions;
- for what purpose is it carried out;
- legal grounds.
Definitions
All aspects related to the statutory audit procedure are reflected in the current legislative norms.
But at the same time, for a correct interpretation, a correct understanding of this kind of procedure, it will be necessary to understand in advance all the terms used.
The basic concepts, the knowledge of which is strictly necessary, include the following:
- audit;
- proactive audit;
- auditing activities;
- auditor;
- types of audit services;
- accounting automation;
- Accounting;
- assessment activities.
| Under the term "audit" | This involves conducting a thematic audit. It can be directed, as well as general. For example, an audit of accounts receivable or accounts payable is often carried out. At the same time, an audit by tax authorities is almost always general |
| Initiative audit | An inspection initiated by the enterprise itself. Usually mandatory is also classified as proactive |
| Auditing activities | This term refers to the process of conducting audit activities by a specific enterprise. At the same time, there is regulation of such activities at the state level. |
| Auditor | An individual who carries out inspections of this type |
| Types of audit services | List of services provided by a specific auditing company |
| Accounting | The procedure for recording all business transactions that take place in the enterprise |
| Automation of accounting | The process of using special software with the help of which all business activities are reflected in documentation with minimal human intervention. This way you can minimize the likelihood of making any errors when preparing reports. |
| Tax accounting | The process of reflecting information related to the formation of contributions to the state budget. An enterprise usually pays quite a lot of attention to this section of reporting. |
| "Evaluation activity" | This concept refers to actions that allow you to determine the cost of something. This procedure is mandatory when conducting an audit. Moreover, regardless of its type – including initiative |
For what purpose is it carried out?
Regardless of the type of audit required, it allows you to simultaneously solve various types of problems. The main ones today include the following.
With the help of such a check it will be possible to achieve the following goals:
Mandatory audit is assigned to enterprises that, in the opinion of government agencies, require special control.
Legal grounds
Today, regardless of the type of audit, the goals of its implementation, it is necessary to focus on
This regulatory document includes the following main sections:
| What is the activity of an auditor, what responsibilities does he have? | |
| Includes the full liver of legislative acts regulating the activities of the auditor | |
| Requirements for the activities of companies specializing in auditing | |
| Basic requirements for a person who can engage in such activities | |
| How is an auditor's report issued and what is included in it? | |
| What is meant by the independence of audit institutions, as well as the auditors themselves? | |
| Grounds for revocation of an audit certificate, the procedure for carrying out such a procedure itself | |
| List of rights and responsibilities of the auditor himself, the audit company | |
| List of rights and obligations of the legal entity whose audit is being carried out | |
| The procedure for state regulation of the activities of auditors | |
| What is advice for this type of activity? | |
| The issue of the activities of a self-regulatory organization is covered | |
| What are the requirements for those wishing to become a member of a self-regulatory organization? | |
| The procedure for compiling a register of audit companies is regulated | |
| Disciplinary and other sanctions against auditors whose activities are unsatisfactory or have obvious violations |
Criteria for conducting a mandatory audit in 2019
Statutory audit is a special type of inspection, which is carried out in accordance with special regulations.
Persons involved in this type of audit should familiarize themselves with the following questions in advance:
- scroll;
- nuances for LLC;
- for municipal unitary enterprises.
Scroll
Federal Law No. 307-FZ dated December 30, 2008 reflects a complete list of cases when carrying out an audit of this type is strictly mandatory.
The full list includes the following:
| If there is a change | Organizational and legal form of the enterprise |
| Shares and other securities | Were admitted to trading on a special exchange |
| If the company is |
|
| If the total revenue for the past year | Amounted to more than 400 million rubles |
| If the amount of assets of the enterprise | For some reason, at the end of the year more than 60 million rubles |
| If the company carries out | Provision and publication of consolidated (financial) statements |
There are also other cases when an audit of the type in question is mandatory. Such cases are regulated by special federal legislative acts.
Nuances for LLC
In accordance with legislative norms, mandatory audits are carried out in all joint stock companies without exception.
In addition to the limited liability company, such enterprises include the following:
- JSC and many others.
It is necessary to remember a large number of nuances. First of all, the legislation is constantly being reformed.
Therefore, it is necessary to familiarize yourself with all reforms in a timely manner. For example, in 2019, all LLCs are required to conduct a statutory audit, regardless of the amount of revenue.
For municipal unitary enterprises
The main difference between municipal, unitary enterprises and all others is that for them a special list of situations is drawn up when mandatory testing must be carried out.
For example, it will be required if municipal and state institutions publish financial statements and submit them in consolidated form.
These types of enterprises include the following:
- government departments;
- local government bodies;
- state extra-budgetary fund;
- other.
CITY HALL OF ARKHANGELSK
RESOLUTION
On approval of the Regulations on conducting mandatory audits
accounting (financial) statements of municipal unitary
enterprises of the municipal formation "City of Arkhangelsk"
Document with changes made:
by Resolution of the Arkhangelsk City Hall dated September 25, 2015 N 807;
Resolution of the Administration of the Municipal Municipality "City of Arkhangelsk" dated January 19, 2016 N 37;
Resolution of the Administration of the Municipal Municipality "City of Arkhangelsk" dated June 28, 2016 N 736;
Resolution of the Administration of the Municipal Municipality "City of Arkhangelsk" dated March 2, 2017 N 213.
_______________
In order to implement Article 20 and the Federal Law of November 14, 2002 N 161-FZ “On State and Municipal Unitary Enterprises” (with amendments and additions), the mayor’s office of the city of Arkhangelsk
decides:
1. Approve the attached Regulations on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises of the municipal formation "City of Arkhangelsk".
2. The heads of industry bodies of the Administration of the municipal formation "City of Arkhangelsk" shall bring this resolution to the subordinate municipal unitary enterprises of the municipal formation "City of Arkhangelsk".
(item as edited
3. To recognize as invalid:
Resolution of the mayor's office of the city of Arkhangelsk dated June 24, 2011 N 285 "On the audit of municipal unitary enterprises";
paragraph 1 of the resolution of the Arkhangelsk mayor's office dated September 12, 2012 N 289 "On introducing amendments and additions to certain resolutions of the city mayor's office."
4. Publish the resolution on the official Internet information portal of the municipal formation "City of Arkhangelsk".
5. Entrust control over the implementation of the resolution to the Deputy Head of the municipal formation "City of Arkhangelsk" for economic development and finance
Shaposhnikova D.V.
(item as edited
Mayor of the city
V.N. Pavlenko
REGULATIONS on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises of the municipal formation "City of Arkhangelsk"
APPROVED
by city hall resolution
city of Arkhangelsk
dated June 30, 2014 N 519
(as amended by the resolution
Administration of the Municipal Municipality "City of Arkhangelsk"
dated March 2, 2017 N 213 -
POSITION
on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises
municipal formation "City of Arkhangelsk"
_____________________________________________________
According to the text of the Regulation:
the words "mayor's office of the city of Arkhangelsk" in the corresponding cases are replaced by the words "Administration of the municipal formation "City of Arkhangelsk" in the corresponding cases on the basis of the resolution of the Administration of the municipal formation "City of Arkhangelsk" dated January 19, 2016 N 37.
the words “department of economics” in the corresponding case with the words “department of economic development” in the corresponding case on the basis of Resolution of the Administration of the Municipal Municipality “City of Arkhangelsk” dated March 2, 2017 N 213.
_____________________________________________________
1. These Regulations determine the procedure for the Administration of the municipal formation "City of Arkhangelsk" to make decisions on conducting audits of municipal unitary enterprises of the municipal formation "City of Arkhangelsk" (hereinafter referred to as enterprises) and cases in which enterprises are subject to mandatory annual audits by an independent auditor.
2. The regulations were developed in accordance with the Federal Law of November 14, 2002 N 161-FZ “On State and Municipal Unitary Enterprises” (as amended and supplemented), Federal Law of December 30, 2008 N 307-FZ “On Auditing Activities” (as amended and additions) and the Federal Law of 04/05/2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs".
3. A mandatory audit of accounting (financial) statements (hereinafter referred to as the audit) in relation to enterprises is carried out in cases where:
the volume of revenue from the sale of products (sale of goods, performance of work, provision of services) for the previous reporting year exceeds 50 million rubles;
the amount of assets on the balance sheet as of the end of the year preceding the reporting year exceeds 20 million rubles.
4. The audit is carried out annually based on the results of the financial year no later than the first quarter of the year following the reporting one.
5. The source of financing the costs of conducting an audit of an enterprise is the enterprise’s own funds.
6. An agreement to conduct an audit of an enterprise is concluded with an audit organization or an individual auditor, determined by holding an open competition at least once every five years in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to ensure public and municipal needs, while establishing requirements for securing applications for participation in the competition and (or) securing the execution of the contract is not mandatory.
(paragraph as amended by the resolution of the Administration of the Municipal Municipality "City of Arkhangelsk" dated June 28, 2016 N 736
To conduct an open competition, enterprises develop and approve competition documentation.
7. The conclusion of an agreement to conduct an audit based on the results of an open competition is carried out by enterprises after approval of the audit organization or individual auditor and the amount of payment for her (his) services by order of the Deputy Head of the municipal formation "City of Arkhangelsk" for economic development and finance (hereinafter referred to as the order).
(clause as amended by the Decree of the Administration of the Municipal Municipality "City of Arkhangelsk" dated January 19, 2016 N 37
8. To prepare a draft order, enterprises are sent to the Department of Economic Development of the Administration of the Municipal Formation "City of Arkhangelsk" (hereinafter referred to as the Department of Economic Development) within three working days from the date of signing the protocol for consideration and evaluation of applications for participation in an open competition or the protocol for consideration of a single application for participation in an open competition the following documents:
a copy of the protocol of consideration and evaluation of applications for participation in an open competition or the protocol of consideration of a single application for participation in an open competition;
(paragraph as amended by the resolution of the Administration of the Municipal Municipality "City of Arkhangelsk" dated January 19, 2016 N 37
draft contract for audit (including annexes);
a copy of the certificate of membership of an audit organization or an individual auditor in a self-regulatory organization of auditors with which the agreement is concluded.
9. The preparation of a draft order and its approval is carried out within five working days from the date of receipt of the documents specified in paragraph 8 of these Regulations.
10. Enterprises in respect of which an audit is being conducted, no later than April 30 of the year following the reporting year, and no less than seven working days before the day of the balance commission based on the results of the financial and economic activities of the enterprise for the year, submit to the relevant industry body of the Administration of the municipality "The City of Arkhangelsk", which exercises control over the activities of this enterprise, to the Department of Finance of the Administration of the Municipal Formation "City of Arkhangelsk", to the Department of Economic Development, one copy of the audit report and written information (report) of the audit organization or individual auditor on the audit.
Document revision
taking into account changes and additions
Dvina-Soft company
Agreement for conducting a mandatory audit of the accounting (financial) statements of an organization in the authorized (share) capital of which the share of state ownership is at least 25 percent, as well as for conducting the accounting (financial) statements of a state corporation, state company, state unitary enterprise or municipal unitary enterprise is concluded based on the results of placing an order through bidding in the form of an open competition.
Thus, the Rules were approved, which regulate the procedure for holding a competition for the selection of audit organizations to carry out the mandatory annual audit of organizations in the authorized (share) capital of which the share of state ownership is at least 25 percent (hereinafter referred to as the competition).
The Ministry of Finance of the Russian Federation develops and, in agreement with the Ministry of Property Relations of the Russian Federation, approves a standard regulation on the competitive commission for the selection of audit organizations to carry out mandatory annual audits.
The Ministry of Property Relations of the Russian Federation develops and, in agreement with the Ministry of Finance of the Russian Federation, approves a standard technical specification for conducting a mandatory audit of organizations in the authorized (share) capitals of which the share of state ownership is at least 25 percent, and federal state unitary enterprises.
The agreement on conducting a mandatory audit of federal state unitary enterprises necessarily provides for the obligation of the audit organization to submit to the Ministry of Property Relations of the Russian Federation no later than April 30 of the year following the reporting year, 1 copy of the auditor’s report prepared for the management (property owners) of the enterprise based on the results of the audit.
Federal executive authorities, within the limits of their competence, submit annually, before August 1, to the Ministry of Finance of the Russian Federation information on violations of the requirements of the legislation of the Russian Federation on conducting a mandatory audit.
The share of state ownership in the authorized (share) capital of organizations is determined as of January 1 of the year following the reporting year.
The competition is held annually and is open.
The organizer of the competition is the governing body of the organization subject to mandatory audit.
Organizer of the competition:
Notifies at least 45 days before the competition through the media about the time, place, form, subject and procedure for holding the competition, including the procedure for registering participation in the competition, requirements regarding the experience of the audit organization in the field of audit, the procedure for determining the audit organization that won the competition, as well as the period for concluding an agreement with it;
Within 15 days from the date of notification of the competition, applications for participation in it from interested audit organizations are collected.
If less than 2 applications for participation in the competition are received, the organizer of the competition declares it invalid and notifies of a new competition.
The organizer of the competition, no later than 10 days after receiving an application from an audit organization to participate in the competition, sends it an invitation, which must contain:
Terms of reference for conducting an audit, developed in accordance with the standard terms of reference for conducting a mandatory audit of organizations in whose authorized (share) capital the share of state ownership is at least 25 percent;
Sample agreement for the provision of audit services.
Within 15 days from the date of sending the invitation, audit organizations submit proposals to the competition organizer in separate envelopes regarding technical indicators and the price of the audit (hereinafter referred to as technical and financial proposals).
All proposals received after the specified period are not considered and are returned to the audit organizations unopened.
The evaluation of technical and financial proposals submitted by audit organizations is carried out by a competition commission created by the competition organizer.
The composition of the competition commission includes representatives of the competition organizer, the Ministry of Finance of the Russian Federation, the Ministry of Property Relations of the Russian Federation or state property management bodies of the constituent entities of the Russian Federation, which, in accordance with the established procedure, are entrusted with fulfilling the powers of the territorial bodies of the Ministry of Property Relations of the Russian Federation.
Based on the standard regulations, the Regulations on the competition commission are developed, which are approved by the competition organizer.
After the organizer of the competition receives technical and financial proposals from audit organizations, the envelopes with technical proposals are opened by members of the competition commission.
Envelopes with financial proposals are kept by the competition organizer and are opened after the technical proposals have been evaluated.
The competition commission evaluates technical and financial proposals of audit organizations in two stages.
At the first stage The technical proposal is assessed on a 100-point scale, with the maximum score for each criterion being:
60 points - assessment of a sample audit report on a previously conducted audit of an organization (without indicating its name and other identification features), which necessarily contains indicators and economic calculations that are most consistent with the standard terms of reference for conducting a mandatory audit of organizations in whose authorized (share) capital the share of state ownership is at least 25 percent, as well as information about the practical benefits that the audited organization received as a result of the audit by the tender participant;
20 points - assessment of the audit methodology, including its plan, duration and recommendations based on the results of the audit;
20 points - assessment of the qualifications of specialists proposed to conduct an audit, confirmed by the relevant qualification certificates of the auditor, taking into account the experience of conducting at least 5 audits by type of activity of the organization.
Based on the results of the first stage, no more than 5 audit organizations that received the highest number of points are selected and admitted to the second stage.
At the second stage The financial proposals of selected audit organizations are assessed.
Financial proposals containing the lowest audit price receive 100 points, and the assessment of the audit organization's proposal containing a higher price is calculated as the ratio of the lowest price to the higher price multiplied by 100 points.
After completing the assessment of the technical and financial proposals of the audit organization, the competition commission summarizes both results taking into account the following coefficients: technical proposal assessment - 0.6, financial proposal assessment - 0.4.
Based on the results of evaluating these proposals, the competition commission gives a conclusion, which is submitted to the relevant body authorized to manage state property.
The winner of the competition is the audit organization that, according to the conclusion of the competition commission, has scored the highest number of points.
In case of equality of proposals, the winner is the audit organization whose application was submitted earlier.
The winner of the competition and the organizer of the competition sign a protocol on its results on the day of the competition, which is the basis for the further procedure for approving the auditor of the audited organization in accordance with the legislation of the Russian Federation.
The selection rules also apply when holding a competition to select audit organizations to carry out mandatory audits of federal state unitary enterprises, but are exemplary.
To conduct competitions for the selection of audit organizations to carry out the mandatory annual audit of organizations in the authorized (share) capital of which the share of federal property and (or) property of a constituent entity of the Russian Federation is at least 25%, the management body of the organization subject to mandatory audit, which is the organizer of the competition, creates a competition commission of at least six people with voting rights, including the secretary of the commission (for federal state unitary enterprises (FSUE) - six people), and approves its personal composition.
The organizer of the competition for the selection of an audit organization to carry out a mandatory annual audit of an organization in the authorized (share) capital of which the share of federal property and (or) property of a constituent entity of the Russian Federation is at least 25 percent is the board of directors (supervisory board) of the organization.
The organizer of the competition for the selection of an audit organization to carry out the mandatory annual audit of the FSUE is the head of the FSUE.
The chairman of the commission with the right of casting vote is the head or deputy head of the management body of the organization subject to mandatory audit. The chairman of the commission manages the activities of the commission, approves the rules of its work, determines the dates and agenda of meetings, and organizes the work of the commission. The deputy chairman of the commission with a casting vote is a representative of the Ministry of Finance of the Russian Federation, and the secretary of the commission with a casting vote is a representative of the competition organizer.
The commission with the right of casting vote also includes a representative of the Ministry of Property Relations of the Russian Federation (or the body for managing state property of the constituent entity of the Russian Federation, in which the organization subject to mandatory audit is registered as a legal entity, which in the prescribed manner is entrusted with fulfilling the powers of the territorial bodies of the Ministry property relations of the Russian Federation), a representative of the federal executive body responsible for coordinating and regulating activities in the relevant branch (sphere) of management, and a representative of one of the professional audit associations accredited by the Ministry of Finance of the Russian Federation.
If audit organizations are being selected to carry out an audit of a credit organization, a representative of the Central Bank of the Russian Federation (by agreement) is included in the competition commission with a casting vote and the commission consists of seven people with a casting vote. The competition commission may also include no more than two people with advisory voting rights.
A meeting of the commission is valid if at least two-thirds of the total number of its members with voting rights participate in it.
Interim decisions of the commission, which are of an internal organizational nature, are adopted by a simple majority of votes from the number of voting members of the commission participating in the meeting. In case of equality of votes, the vote of the chairperson at the meeting of the commission is decisive.
The conclusion of the commission to determine the winner of the competition is adopted by a simple majority of votes from the number of voting members of the commission participating in the meeting. In case of equality of votes, the vote of the chairperson at the meeting of the commission becomes decisive.
Interim decisions and the conclusion of the commission to determine the winner of the competition are documented in a protocol, which is signed by all members of the commission with voting rights. The minutes are sent to the members of the commission within three days from the date of the commission meeting.
The commission’s conclusion in the form of an extract from the protocol is submitted to the relevant body authorized to manage state property.
Organizational and technical support for the activities of the commission is provided by the organizer of the competition.
In what cases is an audit mandatory? In what “other cases” provided for by the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities” (hereinafter referred to as Law No. 307-FZ), is the company obliged to conduct an audit?
An exhaustive list of grounds for conducting a mandatory audit of companies’ accounting (financial) statements is given in Article 5 of Law No. 307-FZ.
How to find out whether a company is subject to mandatory audit or not? Article 5 of Law No. 307-FZ outlines the following grounds for conducting a mandatory audit.
Organizational and legal form of the company
Let us recall that the Federal Law of December 1, 2014 No. 403-FZ (came into force on December 2, 2014) expanded the type of organizations in respect of which obligatory , clause 5 of article 67.1 of the Civil Code of the Russian Federation).
All JSCs without exception are subject to mandatory audit (regardless of the type - CJSC, OJSC, PJSC and JSC).
Important!
The current legislation of the Russian Federation provides for a special procedure for conducting a mandatory audit in a joint stock company, in the authorized capital of which there is a certain share of state participation (clause 4 of article 5 of Law No. 307-FZ).
An agreement to conduct a mandatory audit of the accounting (financial) statements of an organization in the authorized (share) capital of which the share of state ownership is at least 25%, as well as to conduct an audit of the accounting (financial) statements of a state corporation, state company, state unitary enterprise or municipal unitary enterprise is concluded based on the results placing an order through bidding in the form of an open competition in the manner prescribed by Federal Law No. 44-FZ dated April 5, 2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as the Law No. 44-FZ).
From January 1, 2016, companies are required to carry out procurement planning, including planning for the acquisition of audit services. And according to Article 16 of Law No. 44-FZ, the costs of conducting a mandatory audit must be included in the procurement plan formed by the company organizing the competition for the period of the budget, i.e. for a period of at least 3 years. An open competition for the selection of an external auditor is held at least once every five years.
Carrying out certain types of activities
Credit, insurance, clearing organizations, mutual insurance companies, organizations that are professional participants in the securities market, funds (non-state pension funds (with the exception of state extra-budgetary funds), mutual funds, AIFs) are subject to mandatory audit.
Compliance with established indicators of financial and economic activity
with the volume of revenue from the sale of products (goods, works, services) for the previous reporting year exceeding 400 million rubles (with the exception of state and local government bodies, state and municipal institutions, state unitary enterprises and municipal unitary enterprises, agricultural cooperatives and their unions) or
with the amount of balance sheet assets at the end of the previous reporting year exceeding 60 million rubles.
Let us remind you that currently “simplified” companies are required to maintain and prepare accounting (financial) statements. And if the revenue volume of the “simplified” exceeds 400 million rubles. or the amount of balance sheet assets at the end of the year exceeds 60 million rubles, then such companies are required to conduct an audit (letter of the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 07-02-05/1677).
Carrying out certain actions by companies
The following companies are subject to mandatory audit:
whose securities are admitted to organized trading;
presenting and (or) publishing summary (consolidated) accounting (financial) statements. Exceptions include bodies of state power and local self-government, state extra-budgetary funds, as well as state and municipal institutions.
Other cases established by federal laws
In a number of cases, the obligation to conduct an audit is enshrined in federal law.
For example, for gambling organizers, the obligation to conduct an audit is established by clause 12 of Article 6 of the Law of December 29, 2006 No. 244-FZ “On state regulation of activities for the organization and conduct of gambling and on amendments to certain legislative acts of the Russian Federation”, for political parties - Federal Law dated July 11, 2001 No. 95-FZ “On Political Parties”, for the Russian Science Foundation - Federal Law dated November 2, 2013 No. 291-FZ “On the Russian Science Foundation and Amendments to Certain Legislative Acts” RF".
The accounting (financial) statements of state unitary enterprises and municipal unitary enterprises are subject to mandatory audit in cases determined by the owner of such property. Thus, according to clause 1 of Article 26 of the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises” (hereinafter referred to as Law No. 161-FZ), the accounting (financial) statements of a unitary enterprise in cases determined by the owner of the property of a unitary enterprise, is subject to mandatory annual audit by an independent auditor. At the same time, the owner of the property of a unitary enterprise in relation to the specified enterprise makes decisions on conducting audits, approves the auditor and determines the amount of payment for his services (clause 16, clause 1, article 20 of Law No. 161-FZ).
In practice, this means that regardless of the indicators of financial and economic activity (in terms of revenue volume and the amount of assets), the financial statements of municipal unitary enterprises and state unitary enterprises are subject to mandatory audit in cases determined by the owner of the property.
If companies are subject to mandatory audit, it must be carried out annually (clause 2 of article 5 of Law 307-FZ).
ADMINISTRATION OF NAROVCHAT DISTRICT
PENZA REGION
RESOLUTION
With. Narovchat |
In order to effectively use municipal property under the economic control of municipal enterprises of the Narovchatsky district, to identify the financial condition of municipal unitary enterprises, on the basis of Art. 26 Federal Law of the Russian Federation dated 01.01.2001 N 161-FZ “On State and Municipal Unitary Enterprises” and Federal Law dated 01.01.2001 N 307-FZ “On Auditing Activities” (with subsequent amendments), Administration of the Narovchatsky District of the Penza Region decides:
1. Approve the Regulations on the procedure for conducting mandatory audits of municipal unitary enterprises in accordance with Appendix 1.
6. This resolution comes into force after its official publication.
7. Control over the implementation of this resolution is entrusted to the head of the Finance Department of the Narovchatsky District Administration and the head of the Department of Economics, Property and Land Relations of the Narovchatsky District Administration of the Penza Region.
Head of Administration
Narovchatsky district
Penza region
Annex 1
APPROVED
resolution
administration
Narovchatsky district
Penza region
from ____________ No. _______
POSITION
ABOUT THE PROCEDURE FOR CONDUCTING MANDATORY AUDIT OF MUNICIPAL
UNITARY ENTERPRISES
1. Mandatory annual audits of the accounting (financial) statements of municipal unitary enterprises based on the right of economic management (hereinafter referred to as enterprises) are carried out if one of the following financial indicators of their activities is available:
The volume of the enterprise's revenue from the sale of products (works, services) for the reporting year exceeds the minimum wage established by law by 500 thousand times;
Audit of fixed assets
Audit of unfinished construction
Audit of long-term investments
Audit of cash transactions
Audit of current account transactions
Audit of transactions of other bank accounts
Audit of short-term financial investments
Audit of settlements
Audit of settlements with suppliers and contractors,
debtors and creditors:
Audit of claims settlements
Audit of settlements for advances received
Audit of settlements with buyers and customers
Audit of calculations for compensation of material damage
Audit of settlements with accountable persons
Audit of settlements with other debtors and creditors
Audit of settlements for joint activities
Audit of payroll calculations
Audit of social insurance payments and
ensuring
Audit of settlements for extra-budgetary payments
Audit of calculations for transferring part of the profit to
city budget from the use of municipal
property
Audit of funds and reserves
Audit of credits and loans
Audit of the formation of financial results and their
use
b) drawing up, based on the results of the audit, a statement “Summary statement of correction of violations of accounting rules” (Appendix No. 1);
c) drawing up applications
Applications are filled out according to the data at the end of the period under review.
The auditor's opinion and the Audit report are presented on paper and magnetic media.
Notes:
Submit one copy of the audit report and report with attachments to the management of the enterprise;
The second copy of the audit report and report with attachments should be submitted to the department of economics, property and land relations of the Narovchatsky district administration; the third copy of the audit report and report with attachments should be submitted to another executive body of local self-government that carries out operational management of the relevant municipal unitary enterprises.
Annex 1
CONSOLIDATED STATEMENT
CORRECTION OF VIOLATIONS OF ACCOUNTING RULES
View | Cause | Correctional | Expected |
||
Appendix 2
FULL COMPOSITION
ANNUAL ACCOUNTING REPORTS OF THE ENTERPRISE
FOR THE YEAR AUDITED AND PRECEDING THE AUDIT:
1. "Balance Sheet" (Form No. 1);
2. “Profit and Loss Statement” (Form No. 2);
3. “Statement of capital flows” (Form No. 3);
5. “Appendices to the balance sheet” (Form No. 5).
Appendix 3
CHARACTERISTIC
INTANGIBLE ASSETS ACCOUNTED BY THE ENTERPRISE,
INCLUDING INTELLECTUAL PROPERTY OBJECTS
Type of intangible assets, in | Recording | Balance sheet | Term |
|
Appendix 4
DECODING
LONG-TERM FINANCIAL INVESTMENTS
Name | Magnitude | Magnitude | Profitability |
|
Appendix 5
DECODING
OTHER FINANCIAL INVESTMENTS
Name | General | Income, | Profitability |
|
Appendix 6
CHARACTERISTIC
CREDITORS OF THE ENTERPRISE
Name of the creditor, | Last date | Sum |
|
Appendix 7
CHARACTERISTIC
DEBBITORS OF THE ENTERPRISE
Debtor's name, | Last date | Sum |
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Appendix 8