ORDER OF THE MINISTRY OF JUSTICE OF THE RUSSIAN FEDERATION

of January 29, 2015 No. 12

About approval of the Regulations on implementation of internal financial audit by the Ministry of Justice of the Russian Federation

According to item 4 of Article 160.2-1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2013, No. 31, the Art. 4191, No. 52 (p. I), the Art. 6983), the Regulations on the Ministry of Justice of the Russian Federation approved by the Presidential decree of the Russian Federation of 13.10.2004 No. 1313 "Questions of the Ministry of Justice of the Russian Federation" (The Russian Federation Code, 2004, No. 42, Art. 4108; 2005, No. 44, Art. 4535, No. 52 (p. III), Art. 5690; 2006, No. 12, Art. 1284, No. 19, Art. 2070, No. 23, Art. 2452, No. 38, Art. 3975, No. 39, Art. 4039; 2007, No. 13, Art. 1530, No. 20, Art. 2390; 2008, No. 10 (p. II), Art. 909, No. 29 (p. I), Art. 3473, No. 43, Art. 4921; 2010, No. 4, Art. 368, No. 19, Art. 2300; 2011, No. 21, Art. 2927, Art. 2930, No. 29, Art. 4420; 2012, No. 8, Art. 990, No. 18, Art. 2166, No. 22, Art. 2759, No. 38, Art. 5070, No. 47, Art. 6459, No. 53 (p. II), Art. 7866; 2013, No. 26, Art. 3314, No. 49 (p. VII), Art. 6396, No. 52 (p. II), Art. 7137; 2014, No. 26 (p. II), Art. 3515), Rules of implementation by the main managers (managers) of means of the federal budget, chief managers (administrators) of the income of the federal budget, chief managers (administrators) of sources of financing of federal budget deficit 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, to No. 12, of the Art. 1290), I order:

1. Approve the enclosed Regulations on implementation of internal financial audit by the Ministry of Justice of the Russian Federation.

2. Appoint the authorized officer to implementation of internal financial audit in the Ministry of Justice of the Russian Federation on the basis of functional independence of the director of the department of the organization and control.

3. Declare invalid the order of the Ministry of Justice of the Russian Federation of 14.06.2012 No. 116 "About approval of the Regulations on procedure of financial control by the Ministry of Justice of the Russian Federation" (25.06.2012, registration No. 24677) is registered by the Ministry of Justice of the Russian Federation.

4. I reserve control of execution of this order.

Approved by the Order of the Ministry of Justice of the Russian Federation of January 29, 2015 No. 12

Regulations on implementation of internal financial audit by the Ministry of Justice of the Russian Federation

I. General provisions

1. The regulations on implementation of internal financial audit by the Ministry of Justice of the Russian Federation are developed according to Rules of implementation by the main managers (managers) of means of the federal budget, chief managers (administrators) of the income of the federal budget, chief managers (administrators) of sources of financing of federal budget deficit 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, of the Art. 1290) (further - Rules).

2. Internal financial audit is activities for forming and provision of the independent and objective information about results of execution of the budget powers by the Ministry of Justice of the Russian Federation directed to improvement of quality of accomplishment of internal budget procedures.

The purposes of internal financial audit are:

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

b) confirmation 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.

II. Organization of internal financial audit

3. Internal financial audit in the Ministry of Justice of the Russian Federation will be organized and performed by the official of the Ministry of Justice of the Russian Federation authorized on implementation of internal financial audit, control and auditing department of Department of the organization and control and the deputy director of Department of the organization and control supervising its activities authorized on implementation of internal financial audit by officials of head departments of the Ministry of Justice of the Russian Federation on subjects of the Russian Federation (further - the authorized officer of the Ministry of Justice of the Russian Federation, authorized officers of head departments, the subject of audit, head departments respectively).

The authorized officer of the Ministry of Justice of the Russian Federation submits directly and only to the Minister of Justice of the Russian Federation (further - the Minister), the authorized officer of head department - to the chief of head department.

Responsibility for the organization and implementation of internal financial audit are born by the Minister and chiefs of head departments.

The minister and chiefs of head departments under the organization of internal financial audit shall exclude participation of the subject of audit in the organization and accomplishment of internal budget procedures.

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