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Ministry of Justice

Russian Federation

On March 23, 2017 No. 46114

ORDER OF THE INVESTIGATIVE COMMITTEE OF THE RUSSIAN FEDERATION

of February 20, 2017 No. 36

About approval of the Regulations on implementation of internal financial audit in the Investigative Committee of the Russian Federation

For the purpose of enhancement of legal regulation of questions of the organization and implementation in the Investigative Committee of the Russian Federation of internal financial audit, according to Article 160.2-1 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2013, No. 31, Art. 4191; No. 52, Art. 6983; 2016, No. 1, the Art. 26), Rules of implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit approved by the order of the Government of the Russian Federation of 17.03.2014 No. 193 (The Russian Federation Code, 2014, No. 12, Art. 1290; 2015, No. 16, Art. 2393; 2016, No. 18, of the Art. 2632), being guided by Item 43 of the Regulations on the Investigative Committee of the Russian Federation approved by the Presidential decree of the Russian Federation of 14.01.2011 No. 38 "Questions of activities of the Investigative Committee of the Russian Federation" (The Russian Federation Code, 2011, No. 4, Art. 572; 2012, No. 4, Art. 471; 2014, No. 21, Art. 2683; No. 36, Art. 4834; 2015, to No. 10, of the Art. 1510), I order:

1. Approve the enclosed Regulations on implementation of internal financial audit in the Investigative Committee of the Russian Federation (further - the Provision).

2. To division managers of central office of the Investigative Committee of the Russian Federation (further - the Investigative Committee), the Main Investigation Departments and investigation departments of the Investigative Committee on subjects of the Russian Federation and equated to them specialized (including military) investigation departments and investigative departments of the Investigative Committee, and also the organizations of the Investigative Committee to organize studying of the Provision approved by this order in all interested divisions and to provide its unconditional execution.

3. Declare invalid the order of the Investigative Committee of the Russian Federation of 23.09.2015 No. 81 "About approval of the Regulations on implementation of internal financial audit in the Investigative Committee of the Russian Federation" (28.10.2015, registration No. 39510) is registered by the Ministry of Justice of the Russian Federation.

4. I reserve control of execution of this order.

The chairman of the Investigative Committee of the Russian Federation - the general of justice of the Russian Federation

A. I. Bastrykin

Approved by the Order of the Investigative Committee of the Russian Federation of February 20, 2017 No. 36

Regulations on implementation of internal financial audit in the Investigative Committee of the Russian Federation

I. General provisions

1. The regulations on implementation of internal financial audit in the Investigative Committee of the Russian Federation (further - the Provision) are developed for the purpose of the organization of internal financial audit in the Investigative Committee of the Russian Federation (further - the Investigative Committee).

The provision determines main objectives, the principles, requirements to the organization, carrying out and structure of internal financial audit in system of the Investigative Committee.

2. Internal financial audit is performed in the Investigative Committee according to Rules of implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit approved by the order of the Government of the Russian Federation of 17.03.2014 No. 193 (further - Rules), taking into account requirements of the Provision.

3. Subject of internal financial audit is assessment (testing) of efficiency (reliability) and quality of procedures of internal financial control, including by means of implementation of audit of the transactions with assets and liabilities made by divisions of central office of the Investigative Committee, the Main Investigation Departments, investigation departments of the Investigative Committee on subjects of the Russian Federation and equated to them specialized (including military) investigation departments and investigative departments, the organizations of the Investigative Committee (further - object of audit).

II. Organization of internal financial audit

4. Responsibility for the organization and implementation of internal financial audit in system of the Investigative Committee is assigned to the Chairman of the Investigative Committee of the Russian Federation (further - the Chairman of the Investigative Committee).

The chairman of the Investigative Committee under the organization of internal financial audit shall exclude participation of the subject of internal financial audit in the organization and accomplishment of internal budget procedures.

5. The organization of internal financial audit in the Investigative Committee is assigned to management of departmental financial control and internal financial audit of the Head organizational and inspection department (further - management).

6. Control under the organization of internal financial audit is exercised by organizational and methodical ensuring internal financial audit in the Investigative Committee, participates in forming of the main directions of state policy in the field of enhancement of internal financial audit.

7. Internal financial audit is performed by the staff of management, the given authority on implementation of internal financial audit according to job descriptions and on the basis of functional independence (further - the subject of audit), by means of carrying out scheduled and unscheduled audit inspections for the purpose of:

a) estimates of reliability of internal financial control and preparation of recommendations about increase in its efficiency;

b) confirmations of reliability of budget reports and compliance of procedure for conducting the budget accounting of methodology and to the standards of the budget accounting established by the Ministry of Finance of the Russian Federation;

c) preparation of offers on increase in economy and effectiveness of use of budgetary funds by divisions of the Investigative Committee.

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