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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 17, 2020 No. 1235

About approval of the federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results"

According to Item 3 of Article 269.2 of the Budget code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results" (further - the standard).

2. This resolution becomes effective from the date of its official publication, except for Item 56 of the standard which becomes effective since January 1, 2021, and is applied to the checks, audits and inspections begun after entry into force of this resolution.

3. Determine that before entry into force of Item 56 of the standard bodies of internal state (municipal) financial control have the right to apply the forms of acts, the conclusions established before entry into force of this resolution.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of August 17, 2020, No. 1235

Federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results"

I. General provisions

1. The federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results" (further - the standard) establishes rules of carrying out scheduled and unscheduled inspections, audits and inspections (further - control action), and also procedure for registration of their results within realization of internal state (municipal) financial control by body (further - control facility) powers on implementation of internal state (municipal) financial control.

2. The standard regulates:

purpose of control action and preparation for its carrying out;

holding control action, including purpose (organization) of the examinations necessary for holding control action, registration of their results;

registration of results of control action.

3. During preparation and holding control action by officials of control facility inquiries to object of internal state (municipal) financial control can be sent (further - object of control).

4. The request to object of control (except for request about submission of explanations and request about provision of access to information systems) shall contain list of questions on which it is necessary to submit documents and (or) information and materials, the list of claimed documents and (or) information and materials, and also the term of their representation which shall constitute:

10 working days from the date of receipt of request object of control when conducting cameral check;

at least 3 working days from the date of receipt of request object of control when conducting exit check (audit), inspection, counter check.

Claimed documents, information and materials go in electronic form (except as specified if the control facility establishes need of submission of paper documents):

in control facility - when conducting cameral check;

to the head of checking (auditing) group or the official authorized on holding control action - when conducting exit check (audit), inspection, counter check.

When conducting cameral check paper documents are submitted to control facility by the authorized representative (official) of object of control or go the registered mail. When conducting exit check (audit), inspection, counter check paper documents are submitted to the head of checking (auditing) group or the official authorized on holding control action by the representative (official) of object of control. Originals of documents or copies certified by object of control in accordance with the established procedure are on paper represented.

Claimed documents in electronic form, information and materials are represented with the cover letter signed by the head (authorized person) of object of control to one of the following methods:

official e-mail of object of control;

removable data carrier;

provision of access to the information resources of object of control containing data on subject of control action and the list of the main questions which are subject to studying during control action;

different way using the automated information systems, testimonial of date of submission of documents.

Object of control guarantees reliability and completeness of the documents in electronic form submitted at the request of officials of control facility.

Claimed documents are submitted taking into account the legislation of the Russian Federation on the state secret.

5. The request about submission of explanations object of control shall contain information on the revealed mistakes and (or) contradictions in the documents submitted by object of control, signs of violations in the actions made by object of control or about discrepancy of the data containing in these documents, to the data containing in the documents which are available for control facility, the state and municipal information systems and (or) received from other state or municipal authorities or questions on subject of control action and also the term of their representation which shall constitute at least one working day from the date of receipt of request object of control.

6. The request about provision of access to information systems, the owner or the operator of which is object of control, shall contain names of such systems, the list of officials of control facility which need to provide access, and date of receipt of access which shall constitute at least 3 working days from the date of receipt of request object of control.

7. In case of failure to provide (provision not in full) or untimely provision objects of access control to information systems, the owner or the operator of which is object of control, non-presentation of information, the documents, materials and explanations specified in request to object of control, the relevant statement which term of creation cannot exceed 3 working days after fixed term of provision of the corresponding access, non-presentation of information, documents, materials and explanations is drawn up.

8. By the departmental standard of control facility forms of requests to object of control and form of the act of failure to provide access to information systems, non-presentation of information, documents, materials and explanations can be established.

9. The documents processed in case of appointment and holding control action and their copies which are subject to the direction to object of control, copies of acts and the conclusions are handed to the head (authorized representative) of object of control or go to object of control with the assurance of receipt or different way testimonial of date of their obtaining, including using fax connection and (or) the automated information systems, to the following terms:

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