ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 17, 2020 No. 1235

About approval of the federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results"

According to Item 3 of Article 269.2 of the Budget code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results" (further - the standard).

2. This resolution becomes effective from the date of its official publication, except for Item 56 of the standard which becomes effective since January 1, 2021, and is applied to the checks, audits and inspections begun after entry into force of this resolution.

3. Determine that before entry into force of Item 56 of the standard bodies of internal state (municipal) financial control have the right to apply the forms of acts, the conclusions established before entry into force of this resolution.

Approved by the Order of the Government of the Russian Federation of August 17, 2020, No. 1235

Federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results"

I. General provisions

1. The federal standard of the internal state (municipal) financial control "Conducting Checks, Audits and Inspections and Registration of Their Results" (further - the standard) establishes rules of carrying out scheduled and unscheduled inspections, audits and inspections (further - control action), and also procedure for registration of their results within realization of internal state (municipal) financial control by body (further - control facility) powers on implementation of internal state (municipal) financial control.

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