Екатерина Уцына
AndreyPopov / Depositphotos.com
Минфин России на своем официальном сайте разместил приказ о внесении изменений в федеральный стандарт внутреннего финансового аудита «Основания и порядок организации, случаи и порядок передачи полномочий по осуществлению внутреннего финансового аудита» (утв. приказом Минфина России от 18 декабря 2019 г. № 237н, приказ Минфина России от 23 июля 2020 г. № 150н). Он размещен в подразделе нормативных правовых актов и методических рекомендаций раздела «Внутренний финансовый контроль и аудит в государственном секторе» рубрики «Бюджет».
В федеральный стандарт добавляется, в частности, положение об изменении решения об организации внутреннего финаудита, принятого руководителем главного администратора (администратора) бюджетных средств. Это возможно, в том числе и из-за отсутствия согласования передачи полномочий по осуществлению внутреннего финаудита со строны руководителя, которому могут быть переданы такие полномочия.
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Также скорректированы требования, соблюдение которых необходимо для вынесения решения об упрощенном финаудите. Так, теперь для этого разрешается иметь подведомственных администраторов бюджетных средств, но не более двух, а также подведомственных бюджетных и (или) автономных учреждений, в отношении которых осуществляются функции и полномочия учредителя государственных (муниципальных) учреждений, и (или) подведомственных государственных (муниципальных) унитарных предприятий, в отношении которых осуществляются права собственника имущества соответствующего публично-правового образования, но не более трех.
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