RESOLUTION OF THE PLENUM OF SUPREME ECONOMIC COURT OF THE REPUBLIC OF BELARUS

of April 30, 2013 No. 6

About implementation of departmental control

Plenum of Supreme Economic Court of the Republic of Belarus for the purpose of enhancement of procedure by Supreme Economic Court of the Republic of Belarus of departmental control of compliance to requirements of the legislation of activities of economic courts of areas (city of Minsk) based on subitem 2.1 of Item 2 of the Presidential decree of the Republic of Belarus of June 22, 2010 No. 325 "About departmental control in the Republic of Belarus", being guided by Articles 74, of 75, 183 Codes of the Republic of Belarus about judicial system and the status of judges, decides the following.

1. Supreme Economic Court of the Republic of Belarus (further - VHS) according to the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 253, 1/11062; 2010, No. 66, 1/11477; National legal Internet portal of the Republic of Belarus, 31.07.2012, 1/13654; 10:01. 2013, 1/13981) (further - the Decree No. 510) taking into account requirements of the Presidential decree of the Republic of Belarus of June 22, 2010 No. 325 "About departmental control in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 157, 1/11733; The national legal Internet portal of the Republic of Belarus, 27.02.2013, 1/14093) (further - the Decree No. 325) within the powers and in the cases determined by acts of the legislation exercises departmental control of compliance to requirements of the legislation of the activities performed by economic court of the Brest region, economic court of the Vitebsk region, economic court of the Gomel region, economic court of the Grodno region, economic court of the Minsk region, economic court of the Mogilev region, economic court of the city of Minsk (further - economic court, economic courts).

2. The departmental control exercised by VHS according to Decrees No. 325 and No. 510, does not extend to cases, the stipulated in Item 21 Decree No. 510, in particular paragraphs fifth, twenty second, twenty third Item 21 of the Decree No. 510, when implementing:

justice;

actions by consideration of addresses of citizens, including individual entrepreneurs, and legal entities, including the addresses which are subject to consideration with departure into place without use of the powers conferred to the controlling (supervising) bodies for checks;

ministerial procedures according to statements of legal entities, individual entrepreneurs and other physical persons.

3. The main objectives of VHS when implementing departmental control (subitem 2.5 of Item 2 of the Decree No. 325) are:

ensuring control of compliance to requirements of the legislation of the activities performed by economic courts;

timely prevention, identification and suppression of violations of the law;

taking measures to ensuring safety, target and effective use of property of economic courts;

identification of not used reserves of increase in efficiency of activities of economic courts.

4. The VHS functions when implementing departmental control (subitem 2.6 of Item 2 of the Decree No. 325) are:

the organization and carrying out planned, unplanned (according to orders of criminal prosecution authorities on the brought criminal cases, heads of criminal prosecution authorities and courts on the cases which are in their production, materials), cameral checks of economic courts, monitoring;

rendering the methodological help to economic courts for the purpose of increase in efficiency of their activities;

ensuring control of elimination by economic courts of the checks of violations, accounting of the performed in economic courts and their results revealed during;

carrying out the analysis of application by economic courts of acts of the legislation and development on its basis of offers on enhancement of such acts.

5. Implementation of departmental control VHS of activities of economic courts is assigned to department of finance, financial accounting and the reporting of VHS, and also can be assigned by the Chairman of VHS to other structural divisions (officials) of VHS taking into account specifics of the functions which are carried out by them (daleevedomstvenny control service, checking). The head of departmental control service is the head of department of finance, financial accounting and the reporting of VHS - the chief accountant.

6. Within departmental control of activities of economic courts of VHS can be carried out:

scheduled inspections are not more often in two once calendar than year. Concerning the checked economic courts which are honesty fulfilling obligations to the budget, including the state trust budget funds, and not having facts of violations of the law, scheduled inspections shall be carried out not more often in five once calendar years. Scheduled inspection can be carried out in case of its inclusion in the coordination plan of control (supervising) activities which forming is stipulated in Item 15 Regulations on procedure for the organization and the conducting checks approved by the Decree No. 510;

unscheduled inspections according to orders of criminal prosecution authorities on the brought criminal cases, heads (their deputies) of criminal prosecution authorities and courts on the cases (materials) which are in their production;

cameral checks (the inspections which are carried out in the location of VHS based on studying of the documents and information received by VHS according to the legislation without reclamation from the checked economic court of other documents) according to the decision of the Chairman of VHS or the First Deputy Chairman of VHS on purpose of cameral check;

monitoring - the form of the control consisting in observation, the analysis, assessment, establishment of causes and effect relationships, applied for the purpose of operational assessment of actual state of objects and conditions of activities of the subject of monitoring regarding compliance to requirements of the legislation, identification and prevention of the reasons and conditions promoting making of violations without use of the powers conferred to VHS and its officials for conducting checks. The decision on carrying out monitoring is made by the Chairman of VHS or the First Deputy Chairman of VHS.

7. The checked economic court is performed for the period, not exceeding three calendar years preceding year in which the decision on purpose of check, and also for the expired period of the current calendar year is in accordance with the established procedure made. The period for which it is performed is not limited in the cases established by part two of Item 13 of the Decree No. 510, in particular in case of:

implementation of check according to orders of criminal prosecution authorities on the brought criminal cases;

conducting check of observance of the budget legislation, legislation on use of budgetary funds and tax legislation, use of measures of the state support, and also legislation on use of state-owned property and environmental protection;

the appeal of physical person in case of its disagreement with results of investigation of labor accident or occupational disease.

8. Illegal intervention in activities of the checked economic court is forbidden and attracts involvement of officials of departmental control service to the responsibility established by legal acts.

The checked economic court is recognized honesty performing requirements of the legislation, other is not proved yet.

In case of ambiguity or illegibility of instructions of the act of the legislation decisions shall be made for benefit of the checked economic court.

Checks shall not break activities of the checked economic courts.

Departmental control is exercised by VHS with use of the measures of preventive and precautionary nature realized by departmental control service in interaction with the checked economic courts which are subject to control including way:

carrying out monitoring, the direction of recommendations about elimination and non-admission of the shortcomings revealed as a result of monitoring;

carrying out explanatory work about procedure for observance of requirements of the legislation, application of its provisions in practice;

informing economic courts (including with use of modern information technologies) about the typical violations revealed during checks by departmental control service;

holding seminars, round tables and another.

9. Approve the enclosed Instruction about procedure for the organization and implementation of departmental control of financial and economic activities of economic courts.

10. Control of the organization and carrying out departmental control, compliance with law in case of appointment and conducting checks of economic courts, with quality of such checks is provided by the Chairman of VHS (subitem 2.13 of Item 2 of the Decree No. 325).

Chairman

V. S. Kamenkov

Judge, secretary Plenuma

L. A. Kolesnikova

 

Approved by the Resolution of the Plenum of Supreme Economic Court of the Republic of Belarus of April 30, 2013 No. 6

The instruction about procedure for the organization and implementation of departmental control of financial and economic activities of economic courts

CHAPTER 1. GENERAL PROVISIONS

1. This Instruction according to the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" (further - the Decree No. 510) taking into account requirements of the Presidential decree of the Republic of Belarus of June 22, 2010 No. 325 "About departmental control in the Republic of Belarus" (further - the Decree No. 325) the procedure for the organization and implementation of departmental control by Supreme Economic Court of the Republic of Belarus (further - VHS are determined) behind financial and economic activities of economic courts in the form of checks, and also the rights, obligations of departmental control service checking and the checked economic courts.

2. For the purposes of this Instruction terms in the values established by the Decree No. 510 and the Regulations on procedure for the organization and conducting checks approved by it (further - the Provision), and also the terms applied in the resolution approving this Instruction are used.

3. The main objectives resolved during conducting checks of finansovokhozyaystvenny activities of economic courts are:

ensuring control of compliance to requirements of the legislation of the finansovokhozyaystvenny activities performed by economic courts;

control of correctness of statement of financial accounting and reliability of accounting records;

the timely prevention, identification and suppression of violations of the law when implementing of financial and economic activities by economic courts;

taking measures to ensuring safety, target and effective use of property of economic courts;

taking measures to compensation of damage suffered;

accomplishment of instructions for elimination of the violations revealed by the previous check;

identification of not used reserves of increase in efficiency of activities of economic courts.

CHAPTER 2. THE RIGHTS AND OBLIGATIONS OF DEPARTMENTAL CONTROL SERVICE CHECKING. RESTRICTIONS WHEN CONDUCTING CHECKS

4. The departmental control service, checking within the competence has the right:

in case of presentation of official IDs and instructions on conducting check freely to enter service and other premises (objects), the territories of the checked economic court for conducting check, to make their survey;

when conducting check to check identity documents, and (or) the documents confirming powers at representatives of the checked economic court;

within the questions which are subject to check to require and receive from the checked economic court documents (their copy), necessary for check, including in electronic form, other information concerning its activities and property. In particular, has the right to require presentation: source, summary, accumulative documents; estimates, reports, balances; registers of accounting, statistical and operational recording; agreements, orders, instructions, orders, other documents concerning financial and economic activities of the checked economic court. If documents (their copy) according to the legislation do not be in the place of check, they shall be submitted within reasonable time (at least 2 working days);

request by means of the direction of written requests partners of the checked economic court of the copy of documents and other information on the transactions and calculations which are carried out with the checked economic court or with the third parties concerning the checked financial and economic activities;

request within the competence on a grant basis at the state bodies, other organizations and physical persons having information and (or) documents concerning activities and (or) property of the checked economic court, information, necessary for check, and (or) documents;

get access within the competence to bases and databanks of the checked economic court taking into account requirements of the legislation on information, informatization and information security;

cause in VHS of representatives of the checked economic court;

when conducting check to use technical means, including the equipment performing zvuko-and video film and photographing, photocopying, devices for scanning of documents, identifiers of the hidden images, for control of compliance with law, collection and fixing of the proofs confirming the facts of violations;

demand written and oral explanations, references from officials of the checked economic court on the questions arising during conducting check; in case of refusal to inform of it the chairman (in its otsutstviyezamestitel of the chairman) the checked economic court;

in the cases provided by legal acts to receive in banks, the non-bank credit and financial organizations of the data on accounts and deposits (deposits) of the checked economic court, including about availability of the bank account, the non-bank credit and financial organization, other information which is the bank secrecy necessary for conducting check;

in the cases and procedure provided by acts of the legislation to get acquainted in territorial authorities of the State Treasury of the Ministry of Finance of the Republic of Belarus with authentic documents and accounts, including currency, to receive data, references and copies of the documents connected with transactions of the checked economic court on other questions arising during check;

perform the actual availability of documents and (or) property (in particular, cash, securities, forms of the strict reporting, material values) in cash desks, rooms, other places of their storage, to demand from representatives of the checked economic court of carrying out inventory count, and also to check its results;

make offers on elimination of the shortcomings revealed by check, violations and indemnification, and in necessary cases - about purpose of office trial for establishment of the reasons of damage suffered, its size and guilty officials;

perform other powers provided by legal acts.

5. Departmental control service, checking shall:

perform according to the instruction on its carrying out and the legislation;

show to the chairman (in its absence - to the vice-chairman) the checked economic court the official ID and the instruction on conducting check;

enter the data on conducting check determined by the legislation in the book of accounting of checks (in case of its representation);

perform in working hours of the checked economic courts;

require from the checked economic court only those data and documents which belong to the questions which are subject to check;

observe the legislation, the rights and legitimate interests of the checked economic court;

when conducting check to observe office ethics;

acquaint representatives of the checked economic court with results of check;

beforehand by the direction of the notification containing specifying on the purposes, challenge time, the address to cause in VHS of representatives of the checked economic court. The notification is handed to person under list or in a different way, providing its proper notice;

observe the secret protected by legal acts;

take necessary measures for suppression and the prevention of the facts of violation of the law, accountability of persons, actions (failure to act) of which entailed violations of the law;

take necessary measures for indemnification, caused to the state, other persons;

in case of detection when implementing departmental control of signs of administrative offense, conducting administrative process on which is referred according to the legislation to competence of other bodies (organizations), in writing to report about administrative offense according to the procedure, stipulated in Article 9.3 Procedural and executive codes of the Republic of Belarus about administrative offenses;

in case of establishment during check of the facts of damnification, unreasonable cash write-offs and inventory items in the amount of more than 1000 basic sizes established at the time of damnification, making of finansovokhozyaystvenny transaction, and in case of the lasting offense - at the time of its termination (creation of the inspection statement), and also in case of establishment of other facts specifying essential elements of offense to report check materials to criminal prosecution authorities;

make offers on application of measures of authority punishment to persons, actions (failure to act) of which entailed violations;

give methodological help to economic courts for the purpose of increase in efficiency of their activities, including to the checked economic court in improvement of statement of financial accounting, the organization of scheduled maintenance, ensuring safety of money and material values and on other questions;

to systematically study, generalize and analyze materials of checks, application by economic courts of the acts of the legislation regulating financial and economic activities and on the basis of it to develop in necessary cases of the offer on improvement of the control system behind respect for financial discipline, economical expenditure and safety of public funds, prevention of shortages and plunders of money and material values, improvement of the organization of accounting and the reporting, identification and use of internal reserves, enhancement of the legislation;

record the performed, their results and measures taken by them;

represent to the Ministry of Finance of the Republic of Belarus the departmental reporting "Report on departmental control of financial and economic activities";

perform other powers provided by legal acts.

6. Checking has no right to participate in check and shall declare rejection if:

is the employee of the checked economic court;

is close relative of the chairman (vice-chairman), the chief accountant of the checked economic court or other official whose activities will be checked, or is the person which is with specified persons in the relations of property or who is married to one of them;

was the employee of the checked economic court during term less than three years about day of the beginning of check;

there are other circumstances which can cause direct or indirect interest in results of check.

In the presence of the specified bases branch can be declared by the checked economic court no later than two working days from the date of the beginning of check.

7. Rejection or branch shall be motivated and declared in writing.

8. In case of rejection or branch the question of replacement checking or motivated refusal in branch is solved the Chairman of VHS (in its absence - the First Deputy Chairman of VHS) no later than the working day following behind day of the statement of rejection or branch. If rejection or branch are declared during conducting check, its carrying out does not stop.

CHAPTER 3. BEGINNING OF CHECK. TERMS OF CONDUCTING CHECKS

9. The checked economic court shall be in writing notified on purpose of scheduled inspection not later than 10 working days prior to its carrying out.

10. The notification on conducting check (further - the notification) which form is established by Council of Ministers of the Republic of Belarus, shall contain:

specifying VHS as body which will perform;

the name of the checked economic court;

month of the beginning of check;

the checked period or the checked periods if they do not match for the different questions which are subject to check (can be specified in the list of the questions which are subject to check);

specifying on the basis of conducting check (Item of the coordination plan for scheduled inspections);

the exhaustive list of the questions which are subject to check.

11. It is performed based on the instruction of the Chairman of VHS or the First Deputy Chairman of VHS certified by seal of VHS or which is drawn up on the letterhead. In the instruction are specified:

number and date of issue of the instruction;

the basis of conducting check (Item of the coordination plan for scheduled inspections);

specifying VHS as the body performing;

the name of the checked economic court;

surname and initials checking, its position (structure of group checking, surname and initials of the head of check, its position);

the exhaustive list of the questions which are subject to check which is created taking into account results of the previous checks, the available information on finansovokhozyaystvenny activities of the checked economic court, requirements of the legislation;

the checked period or the checked periods if they do not match for the different questions which are subject to check (can be specified in the list of the questions which are subject to check);

term of conducting check (start and end date of check);

other data (if necessary).

Account of the issued instructions on conducting checks is kept VHS according to the procedure established by Council of Ministers of the Republic of Belarus.

If during the period from date of issue of the instruction on conducting check until its termination there are circumstances causing the necessity of change of structure checking, the list of the questions which are subject to check, the checked period (the checked periods), the term of conducting check, the Chairman of VHS or the First Deputy Chairman of VHS has the right to make corresponding changes and (or) amendments to the instruction.

12. The term of conducting check is determined proceeding from work amount taking into account specific objectives and features of the checked economic court and shall not exceed on scheduled, cameral inspections of 30 working days.

13. Conducting planned inspection can be suspended according to the decision of the Chairman of VHS or the First Deputy Chairman of VHS for the term which is not exceeding three months in the presence of, in particular, following circumstances:

need of recovery by the checked economic court of the documents necessary for conducting check;

sending an inquiry in competent authorities;

impossibility of continuation of check because of absence owing to temporary disability checking or owing to temporary disability, and also for other reason of the representative of the checked economic court.

The period for which scheduled inspection is suspended does not join in aggregate term of conducting planned inspection. About suspension of check in the instruction the mark with which the representative of the checked economic court gets acquainted becomes.

14. According to the decision of the Chairman of VHS or the First Deputy Chairman of VHS conducting planned inspection can be once prolonged, but no more than for 15 working days, in the presence of considerable amount of the documents which are subject to check and also in need of carrying out significant amount of actions (inventory count and others).

15. The checked economic court shall provide possibility of conducting planned inspection in time, specified in the notification. According to the statement of the checked economic court submitted no later than three working days from the date of receipt of the notification with indication of the reasons interfering conducting planned inspection, VHS can make the decision on transfer of term of conducting planned inspection. The decision on transfer (in transfer) the term of conducting planned inspection is made by VHS no later than 2 working days from the date of receipt of the statement of the checked economic court on refusal. At the initiative of the checked economic court date can be postponed only once.

16. If for the checked period the questions specified in the notification were already checked by other controlling (supervising) body and for them the statement (reference) of check is drawn up, the checked economic court shall inform in writing prior to conducting planned inspection on this VHS and send it the copy of the act (reference) of check. In that case the questions checked during the previous check for the checked period are not checked, except as specified, provided in Item 12 of the Decree No. 510.

17. Before conducting check checking (the head of check) shall show to the chairman (in its absence - to the vice-chairman) the checked economic court the official ID, the instruction on conducting check, and also to enter necessary data in the book of accounting of checks (in case of its representation). In case of non-presentation (absence) of the book of accounting of checks information on it is specified in the act (reference) of check.

CHAPTER 4. CONDUCTING CHECK

18. Conducting checks by departmental control service, checking is performed using within their competence of the methods and methods established by the legislation.

19. The checks checking when carrying out shall find out all the facts and circumstances, essential to acceptance of reasoned decision.

20. Survey of the territories or rooms or other objects is made in the presence of the representative of the checked economic court, and survey of rooms where inventory items are kept, - in the presence of the responsible person. Checking shall take measures in order that it was examined in the presence of specified persons. In case of impossibility to provide presence of the responsible person it is examined with participation of the employees of the checked economic court determined by its chairman (in its absence - the vice-chairman), and (or) at least two witnesses. Persons which are present when carrying out survey also sign the documents constituted by its results.

21. Sealing of cash desks and cash rooms, warehouses, archives, other locations (storage) of documents and property of the checked economic court is made in the presence of the representative of the checked economic court (in case of absence - at least two witnesses) with reflection of this fact in the act of sealing and with obligatory specifying:

positions, surnames, own name, middle name (if that is available) checking, made sealing;

names of the checked economic court, surname, own name, middle name (if that is available) the representative of the checked economic court, the other person who was present when sealing;

bases for sealing;

descriptions of method of sealing;

receipts of the representative of the checked economic court on acceptance under protection of the sealed room, other place and about acquaintance with measures of responsibility for opening of the room, other sealed place.

22. Checking, making the decision on application when conducting check of technical means (including the equipment performing zvuko-and video film and photographing, identifiers of the hidden images), except for photocopying and scannings of documents, notifies on it under list of the representative of the checked economic court. In case of refusal the representative of the checked economic court to certify the notification fact record about it is made by the signature in the act (reference) of check.

The received materials photo and filmings, zvuko-and videos, carriers of computer information and other data carriers join materials of check and remain in case of them during the whole storage duration.

23. When checking legality and feasibility of the financial transactions reflected in documents (source accounting documents) it is necessary to recognize that economic activity is considered legal if its content does not contradict the current legislation. Feasibility of economic activities is determined by its orientation on accomplishment of the tasks facing economic court in case of respecting the rule of law.

24. Inventory count of cash desk shall be performed in the first put in the presence of the responsible person to which the cash and other values which are in cash desk are entrusted. In case of impossibility to provide presence of the responsible person when checking of the values entrusted to it and other actions checking such actions having the right to carry out without participation of the specified person with employees engagement of the checked economic court, determined by its chairman (in its absence - the vice-chairman), and (or) with participation at least two witnesses. Persons which are present when conducting check also sign the documents constituted by its results.

25. Check of cash transactions is performed only by continuous method. When checking cash transactions it is checked:

respect for cash discipline, other requirements of rules of conducting the cash transactions established by National Bank of the Republic of Belarus;

completeness and timeliness of receipt of the cash received in bank and also timeliness and completeness of return to organizations of bank of unused money;

correctness, legality of use of funds for official journeys, including foreign, for economic needs, observance of established procedure of issue of money on receipt and return of the unused amounts;

correctness of execution of receipt, issue cash documents;

compliance of the amounts which are written down in the cash book, to the amounts specified in source credit and debit cash documents;

correctness of reflection of cash transactions on accounts of financial accounting.

26. When checking of the operations performed according to the current (settlement) bank account first of all it is established what accounts are opened for economic court in banks. Transactions according to each open account are checked continuous (or selective) by method according to source accounting documents, accounting entries, bank statements.

When checking of the operations performed according to the current (settlement) bank accounts it is checked:

legality, reliability and feasibility of the operations performed according to the settlement (current) bank account, currency and to other accounts which are available for the checked economic court;

compliance of data on bank statements to the transactions reflected in financial accounting. At the same time checking shall be convinced of authenticity and completeness of account statements in banks, to check availability in them necessary details (stamp, signatures, etc.);

in the presence in bank statements of erasures, corrections of the amounts or codes of transactions, and also in other cases raising at checking doubts in correctness of transaction, compliance of these statements to the primary sources which are available in bank;

completeness and timeliness of receipt, receipt of values for which payment is made, especially in case of advance payment;

availability of money transfers at the end of the quarter, year to third parties for outstanding work, not rendered services, uncollected material values and return of these means at the beginning of the next quarter (years).

27. When checking correctness of planning of maintenance costs of economic court, execution of the budget estimate of expenses and expense budgets of extrabudgetary funds (further - the estimate, estimates) according to individual clauses it is established:

availability of the approved plans and estimates for content of economic court;

reasons for drafts of plans and estimates corresponding calculations and timeliness of representation of their VHS;

availability in case of financial planning of requests, plans, calculations of the checked economic court;

absence in plans and estimates of excessive assignments for content of economic court in general and according to individual clauses;

timeliness of submission by economic court of notifications on reduction or increase in plan assignments on expense budget.

28. When checking execution of the estimate it is established:

availability of over-expenditures according to individual clauses of the estimate and the reason of their education;

cases of use of the allocated budgetary appropriations not to destination;

the held events directed to observance of regime of economy in expenditure of public funds.

29. When checking expenses according to individual clauses of the estimate it is checked:

availability of the facts of irrational expenditure of means in case of acquisition of material values;

the exercised control of expenditure of funds for long-distance telephone negotiations, cases of the long and not connected with office activities negotiations.

30. When checking transactions on charge and salary payment it is checked:

correctness of application of the established tariff coefficients on the corresponding established posts, special ranks, establishments of categories by the worker and, respectively, correctness of effected payments of official pay rates (rates), classes, allowances;

justification of different application of the raising coefficients, surcharges, allowances to official pay rates (rates);

timeliness and correctness of settlings with workers in case of change of payment terms of work;

correctness of application of relevant provision about awarding of workers, observance of all conditions and accomplishment of all indicators granting the right to payment of awards;

correctness of calculations in case of payment during leave, for the period temporary disability and others;

correctness of registration according to the current legislation and compensations of persons working part-time;

justification and correctness of payment of difference in salaries in case of temporary tenure of office.

31. When checking condition of calculations respect for settlement discipline, reliability and legality of the transactions connected about formation of receivables and payables, reality of receivables and correctness of the made its write-off, timeliness of collection debit and repayments of accounts payable is established.

Checking shall check:

reliability, legality and feasibility of the operations performed according to the current (settlement) bank account, currency and to special bank accounts;

availability of the facts of concealment of receivables by its balancing with accounts payable, transfer into other accounts of balance, unreasonable write-off, etc.;

reality and justification of registered debt on settlings with suppliers, different debtors and creditors, time and the reasons of its education what measures were taken to collection debit and to repayment of accounts payable;

observance of established procedure of debt write-off;

condition of the carried-out work on mutual reconciliation of settlings with debtors and creditors, availability of confirmations about outstanding amounts, correctness of regulation of the established discrepancies.

32. When checking transactions on financial accounting of fixed assets the attention to the next moments is paid:

correctness, timeliness and completeness of receipt of the arrived fixed assets which are again acquired and received gratuitously;

fixing of fixed assets to responsible persons and availability of their signature in acceptance on safe custody;

maintaining inventory accounting cards of fixed asset object with obligatory reflection of details of fixed assets in them (the name of object, accession number, acquisition source, the code of normative service life, manufacturing plant, the document on commissioning, original cost, etc.);

the bases for disposal of fixed assets as a result of voluntary conveyance to other organizations;

observance of the regulations of the legislation regulating procedure for depreciation of fixed asset objects;

completeness and quality of the carried-out inventory counts of fixed assets, timeliness of registration of results of inventory counts, if necessary is carried out selective inventory of separate types of fixed assets.

33. When checking safety and correctness of use of material values observance of basic provisions on accounting, storage and write-off of material values is checked; observance of the operating procedure for issue of warrants for receipt of inventory items.

During check observance (non-compliance) of single procedure for carrying out inventory count is established, in particular:

availability of the permanent inventory-taking groups created in accordance with the established procedure;

completeness of scope the carried-out inventory counts of all material values, adherence to deadlines and procedure for carrying out, creation and execution of inventory registers, collation sheets, protocols of meetings of inventory-taking groups, correctness and timeliness of reflection in financial accounting of results of inventory counts;

availability of the facts of cession of property and material values when changing responsible persons without publication of the order, establishment of terms of transfer and inventory count of material values.

34. In case of verification of forms of the strict reporting it is checked:

timeliness and completeness of receipt of forms of the strict reporting;

observance of established procedure of expenditure and destruction of forms of the strict reporting.

35. When checking correctness of the work of operating expenses of motor transport respect for consumption rates of fuels and lubricants, correctness of execution of route sheets, compliance of run according to route sheets to indications of speedometer is checked.

36. When checking condition of economic work, financial accounting and the reporting it is checked:

reliability of the reporting data characterizing the main economic indicators;

organization of financial accounting, timeliness of creation and quality of execution of primary accounting documentation, ensuring the correct reflection of all economic activities;

compliance of data of analytics on accounts this synthetic accounting;

completeness of financial service (accounts department), organization of professional training and advanced training of workers;

condition of analytical work, the organization of system of collection and accumulating of information on economic problems, its use in practical activities.

CHAPTER 5. REGISTRATION AND CONSIDERATION OF RESULTS OF CHECK

37. By results of check during which violations of acts of the legislation are revealed the inspection statement is drawn up.

Results of check during which violations of acts of the legislation are not revealed are drawn up by the reference of check.

The act (reference) of check is drawn up at least in duplicate and signed checking (the head of check) no later than five working days from the date of the end of check with indication of signature date in time. Signature date of the act (reference) of check checking (the head of check) is date of creation of the act (reference) of check.

In the act (reference) of check clarity, accuracy, justification of statement of the elicited facts shall be observed. Inclusion in the act (reference) of different check of not documented facts and data on activities of the checked economic court is not allowed.

38. In the act (reference) of check taking into account features of carrying out separate types of checks shall be specified:

the basis of purpose of check, date and number of the instruction on its carrying out, positions, surnames and initials of persons performing;

start and end dates of check (in case of suspension of check its period is specified), and also the place of creation of the inspection statement;

the checked period or the checked periods if they did not match for the different checked questions;

positions, surnames and the chairman's initials (in its absence - the vice-chairman), the chief accountant of the checked economic court, obliged to sign the act, with obligatory specifying of the period of their work on posts in the checked period, and also the other persons involved in check;

the name of the checked economic court, the location, subordination, accounting number of the payer, details current (settlement) and other accounts (in case of their availability);

availability of the book of accounting of checks, and also information on the record about this check made in it;

whom and when the previous inspections for the checked period on the same questions on which it is performed were carried out;

what financial and economic activities (documents) by what method and for what period are checked;

results of check on each question which is subject to check according to the instruction on conducting check.

In the inspection statement taking into account features of carrying out separate types of checks also shall be specified:

the description of the fact of violation of the law, the place and time of its making, acts of the legislation which requirements are violated, and (or) the responsibility for such violation provided by legal acts;

the extent of damage suffered (in case of its availability) and other effects of the revealed violations;

positions, surnames and initials of persons, actions (failure to act) of which entailed violations of the law by the checked economic court;

other data necessary for consideration of materials about committed offense and decision makings according to the inspection statement and (or) pronouncement of the requirement (instruction) about elimination of violations.

In the inspection statement offers on elimination of the revealed violations can be stated.

39. Checking bears responsibility for reliability of the facts and data on the revealed violations, and also the determined sums of harm specified in the inspection statement.

For reliability of the documents, data and facts specified in provided upon the demand of checking references, explanations and calculations, responsibility is born by the officials and representatives of the checked economic court who provided the specified references, explanations and calculations.

In particular, officials and representatives of the checked economic court bear responsibility for deliberate misrepresentation and circumstances as a result of which checking it was not provided possible to establish true content of economic activities and the actual extent of the damage suffered, and also for failure to meet requirements checking about provision for verification of documents, accounting registers, reports and explanations.

40. Homogeneous violations can be reflected in sheets (tables) attached to each copy of the inspection statement in which all necessary data on each fact of violation are specified: the extent of damage suffered (in case of its availability), the period throughout which violation, dates and document numbers was made.

41. In necessary cases the references and calculations constituted based on the checked documents and also copies or statements from documents certified by the checked economic court in accordance with the established procedure, explanations of the representative of the checked economic court can be attached to the inspection statement.

42. In the act (reference) of check the stipulated corrections are allowed. In cases when in the act (reference) of check errors (slip) are found, incomplete clarification of circumstances or by results of additional checks it is necessary to make changes and (or) additions to the act (reference) of check, changes and (or) additions which are handed are made to such act (reference) (go) to the checked economic court (his representative).

43. The act (reference) of check is signed checking (the head of check), and also the chairman (in its absence - the vice-chairman), the chief accountant of the checked economic court.

In the cases provided by the Provision approved by the Decree No. 510, the act (reference) of check it is signed by other participants of check.

44. The act (reference) of check within 2 working days from the date of his (her) signing checking (the head of check) is handed under list (goes the registered mail with the assurance of receipt) to the checked economic court or its representative.

45. In case of refusal persons specified in Item 43 of this Instruction from signing of the act (reference) of check in it the corresponding mark becomes and the act (reference) of check goes to the checked economic court the registered mail with the assurance of receipt or is handed to the representative of the checked economic court under list. At the same time person who refused signing of the act (reference) of check has the right in writing to state motives of refusal of signature.

46. If the revealed violation can be hidden or on the elicited facts it is necessary to take urgent measures for their elimination and accountability of persons whose actions (failure to act) entailed violation by the checked economic court of the legislation checking (the head of check) before the end of check the separate intermediate inspection statement is drawn up.

In particular, intermediate statements are drawn up by results of check of cash desk (the actual availability of money in cash desk or at the advance holder, material values at responsible persons, and also in similar cases).

At the same time checking should offer the chairman (in its otsutstviyezamestitel of the chairman) the checked economic court to take measures for elimination of violations, their non-admission further and to compensation of the caused damage.

The intermediate inspection statement shall contain:

the basis of purpose of check, date and number of the instruction on its carrying out, positions, surnames and initials of persons performing;

start date of check (in case of suspension of check its period is specified), and also the place and date of intermediate creation of the inspection statement;

the name, the location of the checked economic court, accounting number of the payer, details current (settlement) and other accounts;

the description of the fact of violation of the law, the place and time (if they are established) its making, acts of the legislation which requirements are violated, and (or) the responsibility for such violation provided by legal acts;

specifying on the fact that the inspection statement is intermediate;

other data necessary for consideration of materials about committed offense.

The intermediate inspection statement is signed by persons specified in Item 43 of this Instruction.

The facts stated in the intermediate inspection statement join in the inspection statement.

47. In the presence of objections under the act (reference) of check the representative of the checked economic court makes about it entry before the signature and no later than 15 working days from the date of signing of the act (reference) submits in writing objections on his (her) content in VHS.

Justification of the arguments stated in objections is studied checking (the head of check) and on them within 15 working days the written conclusion which goes to the checked economic court the registered mail with the assurance of receipt or is handed to the representative of the checked economic court under list is constituted. In need of the purposes of confirmation of justification of the arguments stated in objections no later than 10 working days from the date of receipt of objections additional check concerning the checked economic court can be appointed. In this case the written conclusion on objections goes to the checked economic court the registered mail with the assurance of receipt or is handed to the representative of the checked economic court under list no later than 10 working days from the date of completion of additional check.

48. Checking can demand written explanations about the reasons established violations from the checked economic court, his representative and also from other persons, actions (failure to act) of which entailed violation by the checked economic court of the legislation. These explanations are applied to the inspection statement.

49. Based on the statement which is drawn up by results of conducting check within 30 working days from the date of its delivery (direction) to the checked economic court or its representative, and in case of giving of objections - from the date of delivery (direction) to the checked economic court or its representative of the conclusion on these objections by the head of departmental control service VHS who considered check materials in the presence of the bases the requirement (instruction) about elimination of the violations established during conducting check which affirms the Chairman of VHS or the First Deputy Chairman of VHS is taken out.

According to the decision of the Chairman of VHS or the First Deputy Chairman of VHS the specified term can be prolonged no more than for 15 working days. The specified terms do not join the time spent of materials of check in criminal prosecution authorities and courts.

The requirement (instruction) about elimination of violations shall contain specifying for the term during which violations shall be eliminated, and the term of informing VHS on elimination of violations (but no later than two working days from the date of the expiration of fixed term on elimination of violations).

The first copy of the requirement (instruction) about elimination of violations is handed under list to the representative of the checked economic court (goes the registered mail with the assurance of receipt to the checked economic court) for taking measures to elimination of the revealed violations, the second copy remains for control in VHS.

50. The requirement (instruction) about elimination of violations is obligatory for execution by the checked economic court.

The checked economic court in the terms established in this requirement (instruction) in writing reports VHS with application of copies of documents on accountability of perpetrators about accomplishment of each Item of the requirement (instruction) about elimination of violations.

In case of rejection of measures to accomplishment of the requirement (instruction) about elimination of violations, compensation in complete extent of damage suffered perpetrators are made responsible according to the legislation.

In the presence of the objective circumstances which did not allow to eliminate the violations specified in the requirement (instruction) about elimination of violations in the terms established in it according to the statement of the checked economic court submitted no later than 3 working days about day of the expiration of the specified terms with indication of the reasons interfering elimination of violations at the scheduled time the head of departmental control service VHS who considered check materials the decision on postponement of elimination of violations can be made. The decision on postponement or on refusal in it is accepted by VHS no later than 2 working days from the date of receipt of the statement. At the initiative of the checked economic court the date of elimination of violations can be postponed only once.

 

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