Екатерина Уцына
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Правительство РФ утвердило новый федеральный стандарт внутреннего государственного (муниципального) финансового контроля «Проведение проверок, ревизий и обследований и оформление их результатов» (постановление Правительства РФ от 17 августа 2020 г. № 1235). Стандарт вступает в силу со дня его официального опубликования и применяется в отношении проверок, ревизий и обследований, начатых после вступления в силу настоящего постановления.
Стандарт регламентирует назначение контрольного мероприятия и подготовку к его проведению, проведение контрольного мероприятия, в том числе назначение (организацию) экспертиз, необходимых для проведения контрольного мероприятия, оформления их результатов, а также оформление результатов контрольного мероприятия.
Решение о назначении планового контрольного мероприятия принимается на основании плана контрольных мероприятий. А решение о назначении внепланового контрольного мероприятия может быть принято на основании результата анализа данных, содержащихся в информационных системах, установления должностным лицом органа контроля в ходе исполнения должностных обязанностей признаков нарушений законодательных и иных нормативных правовых актов по вопросам, отнесенным к полномочиям органа контроля, результата рассмотрения поступивших обращений, запросов, поручений, иной информации о признаках нарушений законодательных и иных нормативных правовых актов по вопросам, отнесенным к полномочиям органа контроля, с учетом риск-ориентированного подхода, установленного правовым актом органа контроля или других оснований.
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Стандартом также прописываются контрольные мероприятия, которые могут быть проведены в ходе проверки и порядок их оформления. Кроме того, разъясняются особенности проведения камеральной, выездной и встречной проверок, а также обследования.
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