The government has determined that fincontrol will be checked by customers in 2020
The new standard sets requirements for planning inspections, audits, and surveys. The Supervisory authority forms and approves a plan of control measures for the next financial year. The plan contains information:
- theme of events;
- name of the object of control;
- period under review;
- start date of the event.
Information about the object of control meets two criteria: the probability of admission and the materiality of the consequences of the violation. Based on the risk analysis, the control body makes a decision on the rating scale from the first to the sixth category.
We have developed a list of typical topics that will be checked:
- expenses and reporting;
- use of subsidies;
- budget investments;
- inter-budget subsidies and subventions;
- contribution to the authorized capital;
- agreement on budget loans;
- funds from the state extra-budgetary Fund;
- financial support for health insurance;
- compliance with laws No. 44-FZ and No. 223-FZ;
- reliability of the report on the implementation of the state program;
- sources of financing the budget deficit;
- financial and economic activities of the object of control;
- compliance with the terms of agreements with credit organizations;
- use of loan funds.
Financial control authorities conduct scheduled and unscheduled inspections of customers. Scheduled inspection is carried out no more than once a year according to the plan of control measures, which is approved by an order or order. The control body has the right to conduct an unscheduled on-site inspection based on the results of consideration of the act that was issued based on the results of the planned inspection.
Document: Government Resolution No. 208 of 27.02.2020 (effective 01.07.2020)