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.

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 (further - object of control), and also to public authorities (state bodies), local government bodies, bodies of local administration, governing bodies of state non-budgetary funds, the organizations (further - other bodies, the organizations) and to officials can be sent.

4. The request to object of control, other bodies, the organizations, officials (except for request about submission of explanations and request about provision of access to information systems or their data) 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, others body, the organization, the official when conducting cameral check, the examination conducted according to the paragraph the second Item 43 of the standard, the counter inspection which is carried out according to the paragraph the second Item 47 of the standard;

at least 3 working days from the date of receipt of request object of control, others body, the organization, the official when conducting exit check (audit), the examination conducted according to the paragraph third Item 43 of the standard, the counter inspection which is carried out according to the paragraph third Item 47 of the standard.

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