Утвержден новый федеральный стандарт внутреннего финконтроля о порядке планирования проверок

Екатерина Уцына

Утвержден новый федеральный стандарт внутреннего финконтроля о порядке планирования проверок
Elnur_ / Depositphotos.com

Разработка и утверждение стандарта обусловлена рядом поправок, внесенных прошлым летом в бюджетное законодательство. Поскольку новые нормы вступят в силу 1 июля 2020 года, то и новый федерального стандарта внутреннего государственного (муниципального) финансового контроля «Планирование проверок, ревизий и обследований» также начнет действовать с этой даты (постановление Правительства РФ от 27 февраля 2020 г. № 208)1.

Согласно стандарту орган контроля формирует и утверждает документ, устанавливающий на очередной финансовый год перечень и сроки выполнения контрольных мероприятий. Такой план должен содержать темы контрольных мероприятий, наименования объектов внутреннего финконтроля, проверяемый период и дату начала проведения контрольных мероприятий.

Для планирования контрольных мероприятий нужно не только составить и утвердить план, но и сформировать исходные данные. Сделать это можно на основе анализа собранной информации об объекте контроля, а также определения тем и предельного количества контрольных мероприятий. Полученная информация должна помочь проверяющим определить насколько вероятно допущение того или иного нарушения, а также насколько существенны будут последствия нарушения. Для определения этих двух критериев применяется шкала оценок.

Также стандартом определяются типовые темы плановых контрольных мероприятий. К ним, например, относятся проверка осуществления расходов на обеспечение деятельности казенного учреждения и их отражение в бюджетном учете, проверка предоставления и использования бюджетных субсидий, проверка осуществления бюджетных инвестиций, проверка соблюдения законодательства в сфере госзакупок и прочее.

_____________________________

1 С текстом постановления Правительства РФ от 27 февраля 2020 г. № 208 «Об утверждении федерального стандарта внутреннего государственного (муниципального) финансового контроля «Планирование проверок, ревизий и обследований» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001202002280008).

Источник: garant.ru

69 комментария

What i do not understood is if truth be told how you are not really much more well-liked than you might be now. You are so intelligent. You already know therefore considerably on the subject of this subject, made me for my part believe it from numerous various angles. Its like men and women don’t seem to be interested except it is one thing to do with Woman gaga! Your personal stuffs outstanding. At all times maintain it up!

My brother recommended I would possibly like this blog. He was once totally right. This put up truly made my day. You can not believe just how much time I had spent for this info! Thanks!

Thanks , I have just been searching for information about this subject for a long time and yours is the greatest I have discovered so far. However, what concerning the conclusion? Are you positive in regards to the source?

Great – I should certainly pronounce, impressed with your site. I had no trouble navigating through all tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your customer to communicate. Excellent task..

Hey there! I know this is kinda off topic however I’d figured I’d ask. Would you be interested in exchanging links or maybe guest writing a blog article or vice-versa? My site addresses a lot of the same topics as yours and I feel we could greatly benefit from each other. If you happen to be interested feel free to shoot me an email. I look forward to hearing from you! Fantastic blog by the way!

Уведомление: browning shotguns

Magnificent beat ! I wish to apprentice whilst you amend your web site, how could i subscribe for a weblog site? The account helped me a applicable deal. I have been tiny bit acquainted of this your broadcast offered shiny clear idea

It’s the best time to make some plans for the future and it’s time to be happy. I’ve read this post and if I could I wish to suggest you few interesting things or tips. Maybe you could write next articles referring to this article. I desire to read more things about it!

Уведомление: ข่าวบอล

Hey there, I think your blog might be having browser compatibility issues. When I look at your website in Chrome, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, excellent blog!

Hey! I could have sworn I’ve been to this website before but after checking through some of the post I realized it’s new to me. Anyhow, I’m definitely happy I found it and I’ll be book-marking and checking back often!

Great beat ! I wish to apprentice while you amend your site, how could i subscribe for a blog site? The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast provided bright clear concept

Hi would you mind letting me know which webhost you’re working with? I’ve loaded your blog in 3 completely different web browsers and I must say this blog loads a lot faster then most. Can you recommend a good web hosting provider at a reasonable price? Many thanks, I appreciate it!

Уведомление: grote blote borsten

Thank you for another informative blog. The place else could I am getting that kind of info written in such an ideal means? I’ve a venture that I’m simply now operating on, and I have been at the look out for such info.

Hi there I am so excited I found your blog, I really found you by error, while I was researching on Yahoo for something else, Nonetheless I am here now and would just like to say thank you for a incredible post and a all round interesting blog (I also love the theme/design), I don’t have time to read it all at the minute but I have saved it and also included your RSS feeds, so when I have time I will be back to read much more, Please do keep up the superb job.

I’m really loving the theme/design of your site. Do you ever run into any web browser compatibility problems? A number of my blog readers have complained about my blog not working correctly in Explorer but looks great in Chrome. Do you have any advice to help fix this issue?

Thanks for the marvelous posting! I quite enjoyed reading it, you will be a great author.I will always bookmark your blog and may come back later on. I want to encourage you to continue your great posts, have a nice morning!

Hello, Neat post. There’s an issue together with your web site in web explorer, would check this?K IE nonetheless is the marketplace leader and a good component of other folks will miss your wonderful writing because of this problem.

Thank you for any other informative website. The place else may just I get that kind of info written in such an ideal means? I’ve a project that I’m simply now operating on, and I’ve been at the glance out for such info.

I am very happy to read this. This is the kind of manual that needs to be given and not the accidental misinformation that’s at the other blogs. Appreciate your sharing this best doc.

hello!,I love your writing very so much! proportion we keep in touch extra approximately your article on AOL? I need a specialist in this area to solve my problem. May be that is you! Taking a look ahead to look you.

I have been browsing online greater than 3 hours nowadays, but I never discovered any interesting article like yours. It?¦s pretty worth sufficient for me. In my view, if all web owners and bloggers made excellent content material as you did, the web can be much more useful than ever before.

Добавить комментарий

*

4 × 1 =