ORDER OF THE MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION AND FEDERAL REGISTRATION SERVICE OF THE RUSSIAN FEDERATION

of January 9, 2017 No. P/0003

About approval of Rules of the organization and implementation of internal financial audit in Federal Registration Service

For the purpose of realization of provisions of Article 160.2-1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2013, No. 31, Art. 4191; No. 52 (p. I), Art. 6983; 2016, No. 1 (p. I), Art. 26), according to the order of the Government of the Russian Federation of March 17, 2014 No. 193 "About approval of 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 and about modification of Item 1 of Rules of implementation of departmental control in the sphere of purchases for ensuring the federal needs approved by the order of the Government of the Russian Federation of February 10, 2014 No. 89" (The Russian Federation Code, 2014, No. 12, Art. 1290; 2015, No. 16, Art. 2393; 2016, 18, of the Art. 2632) I order to No.:

Approve Rules of the organization and implementation of internal financial audit in Federal Registration Service according to appendix to this order.

Appendix

to the Order of Federal Registration Service of the Russian Federation of January 9, 2017 No. P/0003

Rules of the organization and implementation of internal financial audit in Federal Registration Service

I. General provisions

1. These rules are developed 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 (p. I), Art. 6983; 2016, No. 1 (p. I), Art. 26) and the order of the Government of the Russian Federation of March 17, 2014 No. 193 "About approval of 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 and about modification of Item 1 of Rules of implementation of departmental control in the sphere of purchases for ensuring the federal needs approved by the order of the Government of the Russian Federation of February 10, 2014 No. 89" (The Russian Federation Code, 2014, No. 12, Art. 1290; 2015, No. 16, Art. 2393; 2016, No. 18, the Art. 2632), for the purpose of implementation in Federal Registration Service of internal financial audit.

II. Internal financial audit

2. The organization and implementation of internal financial audit in the Federal Registration Service are assigned to the Management of internal monitoring and control (further - Management) which is acting on the basis of the principles of legality, objectivity, efficiency, independence and professional competence, and also systemacity, responsibility and standardization.

3. 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.

4. Objects of internal financial audit are the structural divisions of central office performing internal budget procedures, and territorial authorities of the Federal Registration Service.

5. Internal financial audit is performed by means of carrying out scheduled and unscheduled audit inspections.

Scheduled inspections are performed according to the annual plan of internal financial audit approved by the deputy minister of economic development of the Russian Federation - the head of the Federal Registration Service (further - the Head).

Unscheduled inspections are performed according to the decision of the Head.

6. The plan of internal financial audit (further - the Plan) is developed on the recommended sample given in appendix No. 1 to these rules along with the scheduled plan of checks and official journeys of federal government civil servants of central office of Federal Registration Service the current year, affirms and kept in the procedure established by the Federal Registration Service.

The plan is constituted and affirms prior to the beginning of the next financial year.

The plan represents the list of audit inspections which are planned in the next financial year.

On each audit inspection in the Plan the subject of audit inspection, objects of audit, term of carrying out audit inspection and executives in charge are specified.

According to the decision of the Head changes or additions can be made to the approved Plan.

7. During planning the Management carries out preliminary data analysis about objects of audit, including data on results:

a) implementation of internal financial control for the period, subject to audit inspection;

b) carrying out in the current and (or) reporting financial year of control actions Audit Chamber of the Russian Federation and the federal executive body performing functions on control and supervision in the financial and budget sphere concerning financial and economic activities of objects of audit.

8. Audit inspections are subdivided:

a) on cameral checks which are carried out in the Management location based on provided on information request and materials;

b) on exit checks which are carried out in the location of territorial authorities of the Federal Registration Service;

c) on the combined checks which are carried out both in the Management location, and in the location of territorial authorities of the Federal Registration Service.

9. Audit inspection is performed based on the order of the Federal Registration Service.

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