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

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