About draft standards internal financial control

There is a public discussion. Their application in the implementation internal state (municipal) financial control scheduled from January 1, 2020. Currently... ... control. The Ministry of Finance has prepared two drafts of such standards: - “ Planning the control body internal state ... ... Part 1 of Art. 265 BC RF state (municipal) financial the control will be carried out in order to ensure compliance with the provisions ... ... of the financial and budgetary sphere, minimizing budgetary and property risk s and ensure quality improvement financial object disciplines...

Implementation features internal financial control and audit

Incessantly circulating within the framework of one or another financial systems, as well as related to ... ... (redistribution), use, accounting and the control , undoubtedly, play the most important role ... ... the managerial functions of the state: goal-setting, planning, organization, incentives... ... to protect his interests. State control and, accordingly, the classification... ...of government. The control reduces risk and Federal Law No. 252-FZ affected ... ... departmental control(a-udita) in part internal financial control(audit)....

Current Implementation Issues internal state financial control, internal financial control and audit

The seminar is devoted to the study of issues of conducting internal state financial control, prioritization control before the next, organizations and... ... regional and municipal level: New approaches to implementation the control noah activity; Risk- oriented planning; Risk- oriented approach to the classification of violations; Methods of conducting... ... Monitoring and audit in the field of procurement; Public, departmental, state the control in the field of procurement; Justification of purchases for 2017; Rationing; Definition...

Interior fin the control created. It's all about efficiency

To create and operate the system internal financial control and a lot of audits have already been done in Moscow. But how... ... imposed 470 disciplinary actions, 37 submissions sent to Heads the control to bring violators to administrative responsibility .... ... bodies internal control and is to take risk and, which the head of the body executive power can... ...deputy chief of the Chief the control management I. E. Zaiko, planning- this is only the first stage of implementation internal ...

WFC and interior the control facts of economic life: similarities and differences

Subjects. By virtue of budget legislation and by virtue of accounting legislation, they must carry out two types of internal control - interior financial the control and interior the control facts of economic life. To what extent are these two species (two varieties) internal control intersect... ... the control environment, the composition of the elements of which complies with international standards internal control. Different approaches to working with risk ami. We note two very important differences. 1 The rules for implementing the WFC focus on working with risk ami after the implementation...

Quality monitoring financial management and planning the control activities

Can quality monitoring financial management to be a useful tool when planning events internal and external financial control? Read the answer to this question in the article by Dmitry Andreevich ... ... (drafting a budget, budget execution, accounting and reporting, the control and audit). Based on the results of this analysis and assessment, the Ministry of Finance ... ... covering all stages budget process: mid-term financial planning; execution of the budget in terms of expenses; execution of the budget... ... federal budget expenditures in the current financial year, as well as risk and the appearance of cash gaps in the current financial year for...

Fin the control" for financial controllers

About the organization internal state financial control in the capital, new methods and forms of its implementation to the journal... ... and identify objects the control risk ov. The main thing the control riskthe control planning

Implementation challenges internal financial audit

The article presents the conclusions made by the State Service financial control of the Republic of Dagestan, based on the results of the analysis of the execution of the powers of the main managers of budgetary funds for the implementation internal financial audit. The article presents the conclusions... ... ethical standards and anti-corruption legislation. Poor quality planning- poor execution In addition to common drafting errors... ... a formal approach to analysis and evaluation is noteworthy risk ov, as well as linking the planned audit procedures with the assessment ...

Financial the control : methodology and automation

New powers need to develop a methodology control budget legislation, monitoring methodology... ... (orders). It is advisable to lay the foundation of the system internal G(M)FC is a set of tools that provide ... ... to the body and other authorities: the control but countable, financial, treasury, law enforcement, etc. ... ... advanced development - the Fin the control-SMART. Qualification of violations The issue of classification ... ... of the entire list of the control events. Risk-oriented planning According to Rosfinnadzor, the share of successful...

Single information space of the system financial control

The system of state (municipal) financial control in the near future will receive a good incentive for ... ... a specialized solution - the software package "Fin the control-SMART. Uniform standards and classifiers... ... reporting and performance monitoring control. Planning the control work The most important innovation of the planning stage is the introduction into practice of the fixed NLA risk-oriented approach in the formation of the annual... ... needs to be coordinated planning work of bodies internal and external control regarding one and...

Get away from the total control

About the organization internal state financial control in the capital, new methods and forms of its implementation told ... ... and identify objects the control activities using analysis risk ov. The main thing the control Moscow administration is already applying risk-oriented... ...based on the system of selection of the most problematic indicators in the the control areas. Our experts have identified indicators that... ...? - First of all, of course, these are indicators that characterize planning and budget execution, receivables and payables,...

Financial management: improving the efficiency of budget spending

The article deals with the issues of harmonization financial management in the public sector with ... ... the results of the execution of budgetary powers (budgetary risk ov). Quality monitoring financial management... ...budget reporting, asset management, implementation internal financial control and internal financial audit. In fact... ... It is necessary to understand the difference between processes such as the control , audit and monitoring, in terms of their results,... .... Weight after 2014 1. Medium-term financial planning- 1. Medium term financial planning ...

The society was invited to discuss financial control standards

State and municipal institutions, government agencies, bodies local government and off-budget funds; - the control in the area of ​​procurement. The draft standard also defines the norms that the officials of the financial control bodies should be guided by... ... ethical and professional. The purpose of the second standard is to establish the basic rules for planning the control activities of bodies internal financial control. Planning the control activities are supposed to be carried out using risk-oriented approach to focus efforts on the most significant areas and minimize the control load...

New approaches to the implementation of control activities

Directions the control activities indicated the building of a system risk-oriented work planning the control authorities, ... ... issues requiring special attention. State Service financial control Samara Region (hereinafter referred to as the Service, Gosfin the control) is a structure aimed specifically at the implementation risk-oriented approach in the implementation of preliminary and subsequent internal financial control and control in the area of ​​procurement. Innovativeness... ...unjustified funding has more serious reasons. For example, planning works using expensive materials with...

The relevance and prospects of the draft law on the foundations of state and municipal control(oversight)

Notes that the process of reforming the system control and supervision is creaking, his instructions... ... article 4 of the bill, which is called " The control over the activities of state ... ... functions through the organization and implementation internal control, departmental control... ... implementation rules the control noah activity. Risk-oriented execution - what is it? ... ... within the state (municipal) financial control(hereinafter - G(M)FC). Employees... ...should be carried out on a planned basis, and planning must be done annually.

Risk-oriented planning the control activities

Olga Alexandrovna MIKHEEVA, Head of the State financial control Samara region: in connection with the reform of the system of state and ... ... improving the quality financial control. One of these methods is risk-oriented planning, in use in Samara region since mid-2012 ... ... changes State-owned companies disclose salary information Internal factors in the economy influenced the results of the year Salary growth... ...recommendations and results of elimination risk s, and the service performs the control behind this process. In addition, the efficiency the control Noah...

Risk-oriented planning and pre- control

They indicate a gradual transition of the system of planning activities for control and supervision to risk-oriented approach based on focusing attention on objects of increased risk a. Planning based on evaluation risk ov is an innovation laid down ... ... such a system risk ov can be based on the calculation risk ov under the control object by assigning them various categories(levels) ... ... GKU as a body authorized simultaneously to implement internal state financial control, control subject of the Russian Federation in the field of implementation ...

Risk-oriented approach in the activity of Glavkontrol

... the control Moscow City Administration took part in round table"The practice of applying risk-oriented approach to planning control in the field of procurement”, which was held as part of the All-Russian forum-exhibition “Government Order ... ... presented the topic“ Risk-Oriented approach to planning control in organ procurement internal financial control". She told how the ratings for customers are being compiled ... ... business indicators, analytical indicators), settlement management, risk- monitoring, analytics and planning checks. Ksenia Rodionova made a generalization on the topic “Using tools...

The foundation must be solid

Implementation features the control finance city ​​of Moscow. Kristina Alekseevna TITOVA, Deputy Head of Department internal control Department finance city ​​of Moscow The article presents... ... the use of public resources. In addition, external and interior the control unite common methodological methods of its implementation. ... ... a list was developed and approved, in which all risk Intensive operations in the implementation of budgetary procedures and determined ... ... budgetary list, compliance with norms labor law and etc. Planning the control activities in the Department finance carried out...

8.2. EXTERNAL FINANCIAL

CONTROL IN THE CONTEXT OF A RISK-BASED APPROACH

Sergienko Artem Sergeevich, post-graduate student

Place of study: Russian Academy National economy

and public service under the President of the Russian Federation

[email protected]

Resume: The main purpose of this article is to study the possibility of using a risk-based approach (RBA) when planning financial control measures. The conducted research shows that the modern system of state control is not effective enough and needs to be further improved. The tasks that the regulatory authorities have to solve require new approaches to the organization of financial and budgetary control, one of which is the risk-based approach to planning control measures. The article presents a methodology for determining risks in the selection of control objects, and also identifies further areas for improving control and supervision as part of the implementation of a risk-based approach.

Key words: state control, financial control system, control and supervisory activities, effectiveness of control checks, risk-based approach.

EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH

Sergienko Artem S., postgraduate student

Study place: the Russian Academy of National Economy and Public Administration under the President of the Russian Federation

[email protected]

Abstract: The main purpose of this article is to investigate the possibility of applying a risk-based approach (PMA) in the planning of financial control measures. The study shows that the current system of state control is not effective enough and needs further improvement. Tasks that have to solve regulatory authorities, requires new approaches to the organization of financial and budgetary control one of which is a risk-based approach planning control measures. The article presents a method of determining the risks in the selection of monitoring sites, as well as identifying further ways of improving the control and supervision within the framework of a risk-oriented approach.

Keywords: state control, financial control, control and monitoring activities, the effectiveness of inspections, risk-based approach.

In the context of financial instability and the deterioration of the external environment, the issues of the efficient use of budgetary funds acquire special significance.

relevance. One of the key positions in the budget process belongs to the state financial control, which is one of the main institutional factors of economic growth.

In modern conditions, the importance of state financial control is steadily increasing. The high importance of ensuring a balanced budget system Russian Federation, the increase in the effectiveness of the development of budgetary funds was repeatedly noted by the President of the Russian Federation in his annual addresses to the Federal Assembly. So, Russian government was instructed to develop proposals for changing the principles of work of control bodies, taking as the basis for assessing their activities the result of control, and not the number of inspections carried out.

Successful implementation of the tasks set is impossible without effective system state financial control, which is the activity of control bodies carried out on the basis of legislation with

using specific techniques and methods in order to ensure the legality, expediency and efficiency of the formation, distribution and use of budgetary funds.

For a long time in Russia, due attention was not paid to the creation of an integral and effectively functioning system of financial control. It has been noted more than once that a feature of state financial control in Russia for a long time was the absence of a general line in practical formation his organs. One of the reasons for this situation was the lack of a regulatory legal framework governing the considered direction of the state's activities.

On the present stage development of the financial control system, the regulatory framework is basically established. The fundamental legal acts include Chapter IX of the Budget Code on state financial control, which made it possible not only to determine the powers of state financial control bodies and the measures of budgetary responsibility of budget funds managers, but also to separate the spheres of authority of internal and external financial control bodies.

The system of state financial control received official consolidation with the entry into force federal law dated July 23, 2013 No. 252-FZ, which amended Ch. 26 of the Budget Code "Fundamentals of state (municipal) financial control".

The changes made made it possible to delineate the competence of the established and long-standing control bodies of the state financial

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control and create a single mechanism that ensures the implementation of the control function in the state administration system.

Federal Law of April 5, 2013 No. 41-FZ "On the Accounts Chamber of the Russian Federation", which not only consolidated the status of the Accounts Chamber as the supreme body of external state audit (control), but also allowed the final division of the state financial control into external and internal, eliminating duplication and unnecessary competition in different areas of control. Division of labor between external financial control bodies and structures internal control typically consists of an external body focusing on the financial audit of the annual budgetary statements of the chief budget administrators and the annual budget execution report. And the function of internal control is to check the correctness of maintaining financial reporting chief administrators and managers, managers and recipients of budgetary funds in the process of executing the current budget.

Currently, state control covers all areas financial activities, control over the expenditure of budgetary funds is carried out both by the legislature and by the executive authorities. At the same time, in the latter case, control functions are carried out by financial authorities (the Federal Treasury, the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities), and the main managers of budgetary funds within the framework of departmental control, and the recipients of budgetary appropriations themselves within the framework of on-farm control.

The tasks that the regulatory authorities have to solve at the present stage require controllers to take new approaches to the organization of control activities, to actively master new methods of work. Currently, there are increasing requirements for methodological, methodological and information base, mechanisms and tools of external state control.

However, the current system of state financial control is not effective enough and requires serious improvement. Existing approaches to the selection of control objects are not systematized; there is no clear understanding of the need to conduct inspections at a particular object. The lack of a well-functioning mechanism of state financial control renders Negative influence on the effectiveness of the functioning of the entire structure of state power, creates favorable conditions for the flourishing of corruption - the main pain point of the Russian

states; hinders the achievement of the strategic goals facing the country.

The main shortcomings of the current system of state financial control include:

Duplication of powers of the bodies exercising state financial control, which leads, on the one hand, to excessive control over the objects of state financial control, and on the other hand, to a situation where part of financial transactions remains out of control;

Lack of unified approaches to the implementation of state financial control and prosecution for budget violations;

The lack of universal approaches to the collection and provision of information on the implementation of indicators, a large number of methods for their calculation, which makes it difficult to monitor the implementation of targeted programs.

According to Rosfinnadzor, the indicator of the effectiveness of inspections in the financial and budgetary sphere has a positive trend. At the same time, this indicator is at a low level and fluctuates between 46.9% and 56.6% (Figure 1).

■ share of high-performing* fiscal prozers.

■ the ratio of the amount of detected financial violations to the total volume of audited funds, %

2012 2013 2014

Rice. 1. Dynamics of the effectiveness of inspections in the financial and budgetary sphere, % According to the data of the open government, today in the Russian Federation there are about 130 independent types of state control, more than 2 million inspections are carried out annually. Only in 15% of cases do they really correlate with possible risks. Excessive control and oversight activities are burdensome for businesses and lead to significant costs. In addition, there is a low effectiveness of control measures carried out by the executive authorities of the constituent entities of the Russian Federation: the amount of detected violations is no more than 9% of total amount verified funds.

With the introduction since 2014 of additional requirements for the implementation and procedural registration of the results of control measures, they have significantly increased their complexity and duration. At the same time, the intensity of issuing procedural documents has increased and the intensity of work on bringing to administrative responsibility has increased many times over.

Insufficient amount of financial, material and human resources to meet the desired

the intensity of control measures and the scope of inspections of all controlled entities necessitated the introduction of a risk-based approach in planning control measures in the financial and budgetary sphere.

Modern tendencies development of control and supervisory activities in the Russian Federation, based on world experience, indicate a gradual transition of the planning system for control and supervision measures to a risk-based approach based on focusing on high-risk objects .

The essence of risk-based planning of control measures is to prioritize the objects of control (that is, those areas of use of budgetary funds in which financial and budgetary violations are most likely) when drawing up plans for control and audit activities of state and municipal financial control bodies. High-risk establishments should be subject to more frequent and rigorous inspections (in terms of required time and qualifications of inspectors, among other things) than others

Control planning based on a risk-based approach is a multi-level process that involves a number of interrelated actions. These actions should be formalized by the standards and regulated by the methodologies for the implementation of control activities, which should reflect the fundamental principles, rules and approaches for the implementation of risk-based planning of control activities, as well as the procedures for collecting, analyzing and processing information.

These methods provide for the calculation and assessment of risks based on the selection of the most problematic key criteria in the controlled area, according to which objects of control are selected on a priority basis for a certain period.

A classification tool developed for this purpose by expert practitioners based on practical experience, international best practices and data exploration, helps to break down all the actors entrepreneurial activity and institutions into risk categories (at least three categories of “high”, “moderate” and “low” risk) . Risk-based audit planning should be carried out through risk assessment, which should take into account key information about the subject: the size of the institution, the results of previous inspections, etc.

Among the top-priority tasks of control and supervisory authorities when introducing a risk-based approach is the formalization of the planning process and the definition of uniform criteria for choosing an audit object based on the degree of risks to the budget. An illustrative example of the introduction of a risk-based approach is the experience of the Moscow Chamber of Control and Accounts, which has developed a number of standards for the preparation and conduct of external audits based on the category of risks.

The collection of the necessary information for the preparation of an activity plan for the external state financial control body in accordance with the risk-based approach is carried out primarily on the basis of information provided directly by the audited bodies (for example, intra-city municipalities), information provided by the legislative authorities, the business community , non-governmental organizations, etc.

Checks are not continuous in relation to the entire contingent of objects, since field checks refer to additional controls. Evaluated the following types risks:

Risks of distortion of budget reporting;

Risks of inappropriate or inefficient use of budgetary funds;

Risks of the internal control system.

All criteria used in risk assessment are divided into three groups:

Criteria reflecting external environment the functioning of the object of verification, including industry, legal factors, as well as the rules for the formation of budget reporting and maintaining budget accounting.

Criteria characterizing the activity of the object of verification, including the composition business transactions, organizational and functional structure, sources of financing and budget revenues, etc.

Criteria reflecting the results of the activity of the object of verification.

To assess the likelihood of a risk occurring, a scale of values ​​from 0 (very low) to 4 (very high probability) is used.

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Table 1

Table for determining the risk category _

Subjects of control Probability of risk occurrence

Very high (80-100) High (60-80 points) Medium (40-60 points) Low (20-40 points) Very low (20-0 points)

1 Below average Above average Above average High High

2 Below average Below average Above average Above average High

3 Low Below average Below average Above average Above average

4 Low Low Below average Below average Above average

/r \u003d En \u003d 1 * Xn), (1)

where wn - specific gravity indicator; Хп - a score that characterizes the degree of risk.

After calculating the indicator, when ranking, the objects are arranged in order of decreasing integral indicator.

It should be noted that the construction of a system of risk-based planning of financial control requires the organization of an effective mechanism for interaction structural divisions control body. One of the defining principles of this interaction is the formation of a closed cycle of collection, analysis, transmission and use of information within the control body.

1) Optimization of the composition and distribution of powers between the regional and local levels of government. As part of this area, it is necessary to form a register of control and supervisory powers and functions, a register of control objects, a register of mandatory requirements and a classifier of violations, as well as develop methods for distributing control objects by risk categories.

2) Improvement of interaction with federal control and supervisory bodies, optimization of the structure of regional bodies and formation of a system for assessing the effectiveness and efficiency of control and supervisory activities in the regions.

3) Development of a system for the prevention of budget violations.

4) Introduction of an additional information form, mandatory for compilation and submission by objects of budgetary and financial control to the relevant authorities, disclosing the results of a self-assessment of potential risks conducted by internal audit services or other analytical

sky structures. The deadlines for submitting such a form may coincide with the deadlines for submitting budget (or tax) reports based on the results of the calendar year.

International experience shows that a risk-based approach usually makes it possible to more rationally and economically spend the resources of regulatory authorities. The undoubted benefits of using this approach in the field of fiscal control are, among other things, the improvement and sustainability of compliance and risk minimization, as well as economic efficiency control measures.

The most important thing to note is that despite the decrease in the number of checks (especially for low-risk subjects), the level of security seems to remain constant and even increase. Thus, this approach provides a higher level of achievement of the goals of inspections and reduces the load on the control system. In this regard, we can talk about the "win-win" results of this approach.

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3. Ivanov M.Yu., Kokaev Z.A. Features of the implementation of internal financial control and audit. - State financial control. No. 10, 2015. - S. 19-22

4. Goreglyad V. The state of state control in Russia. State financial control. - No. 8, 2015. S. 11-15

5. Federal Law of July 23, 2013 No. 252-FZ “On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”. - Collection of Legislation of the Russian Federation dated August 5, 2013 No. 31 Art. 4191

6. Federal Law of April 5, 2013 No. 41-FZ “On the Accounts Chamber of the Russian Federation”. - Collection of legislation of the Russian Federation dated April 8, 2013 No. 14 Art. 1649

7. Toichko N.Yu. State financial control in the context of the implementation of the budget reform. II International Student Electronic Scientific Conference "Student scientific forum 2015" - [Electronic resource] Access mode http://www.scienceforum.ru/2015/828/7200, free

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http://www.rosfinnadzor.ru/upload/iblock/f08/f08d1c91e11f dfe4984dc72e9bc36977.pdf, free

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REVIEW

to AS Sergienko's article "External financial control in the context of a risk-based approach" This article is devoted to the study of methodological aspects of external financial control in the context of a risk-based approach.

In the context of limited resources of regulatory authorities, the problem of increasing the efficiency of using budgetary funds and improving the modern system of state financial control, chosen by the author for independent research, is of particular relevance.

Author's contribution to development methodological approaches to the transition to risk-based planning of control activities lies in the presented methodology for calculating and assessing risks, based on the selection of problematic key criteria for control objects.

The analysis carried out is only the first step in the study of the problem of introducing a risk-based approach into the practice of the work of regulatory authorities. But even this small study shows that methodological aspects risk-based planning has not yet been sufficiently studied and, undoubtedly, needs to be studied in more depth.

The article meets the requirements and can be recommended for publication.

Reviewer

Associate Professor of the Department of Civil Law of the Institute of Law of the Tambov State University named after G.R. Derzhavin", Ph.D. legal Sciences

• Chulina Kristina Yurievna, student
• Saint Petersburg State University of Economics

• BODIES OF INTERNAL STATE FINANCIAL CONTROL
• MANAGEMENT OF RISKS
• INTERNAL STATE FINANCIAL CONTROL

The article is devoted to risk management in the system of internal state financial control. The ways of improving the risk-oriented approach in planning their activities by the internal state financial control bodies are analyzed. The possibilities of using the portal of state and municipal control and supervision, the Automated System of the Federal Treasury in the implementation of control and supervision activities are considered.

• Development of VaR methods for risk assessment in financial markets
• Formation of enterprise bankruptcy risk management tools

Risk is understood as “a consequence of the influence of uncertainty on the achievement of goals”. Risk is often characterized by describing a possible event and its consequences.

For the optimal use of financial, material and labor resources involved in the implementation of state financial control, as well as to increase the effectiveness of activities, the regulatory authorities in the organization certain types of state financial control, determined by the Government of the Russian Federation, apply a risk-based approach, which consists in identifying "risk zones" in the activities of budget law entities. It should be agreed that "the introduction of risk management in the implementation of state control in Russia should pursue such a goal as increasing the efficiency of control and supervisory activities."

The risk-based approach when planning its activities by the internal state financial control body (hereinafter referred to as the IGFC) in the financial and budgetary sphere is a method of organizing and exercising state control, where the choice of intensity (frequency, duration, form) of control measures is determined by attributing the activity of the object control to a certain degree of risk of damage to the budget of the budgetary system of the Russian Federation.

Thus, with the help of risk-based planning, the most priority objects of control are determined, during the implementation of which there is a high probability of committing an offense in the financial and budgetary sphere.

The draft federal law “On the Fundamentals of State and Municipal Control and Supervision in the Russian Federation”, which defines the legal and organizational foundations of the system of state and municipal control and supervision, is under public discussion. One of the chapters of this project is devoted to the harm risk management system in the implementation of state and municipal control and supervision, which describes in detail the necessary elements of the national harm risk management system, which, when this bill is adopted, significantly systematizes existing system risk management.

Speaking about the risk-based approach to planning activities in the financial and budgetary sphere, it should be noted that at the planning stage of control measures, the VGFC bodies need to investigate information that is associated with shortcomings and violations in the financial and budgetary sphere, that is, an analysis of information about the results of control measures other authorized bodies (for example, the Accounts Chamber of the Russian Federation, financial control authorities, law enforcement agencies, and others).

Decree of the Government of the Russian Federation dated November 28, 2013 No. 1092 established that the selection of control measures in the formation of the plan is carried out according to the methodology established by the Federal Treasury.

This technique is currently under development. This document should reflect the elements of risk-based planning of control work and selection of objects that were used in planning their activities by the Federal Service for Financial and Budgetary Supervision. These were the duration of the period that has elapsed since the conduct of an identical control event, directions and volumes budget spending within the framework of a particular control measure, available to the body that conducts the control measure, information about the presence of signs of violations, the belonging of the activity of the object of control to industries with the highest probability of violating budget legislation, as well as significant violations identified during previous audits and inspections.

Despite the current lack of a methodology for selecting control measures, when developing the Control Work Plan, the Federal Treasury already uses a risk-based approach, which is reflected in Order No. 356 of the Federal Treasury of September 30, 2016. In addition to the above elements of risk-based planning, it is proposed to the degree of availability of labor, time and financial resources and the uniformity of their distribution for the implementation of control measures, the uniform distribution of the load on employees who take part in control measures (at the same time, the load on one auditor should be at least 6 inspections per year), and also the results of the analysis carried out by the Federal Treasury of the implementation by the chief administrators of federal budget funds of internal financial control and internal financial audit.

For the development and improvement of the WGFK processes, the qualitative development of information systems and telecommunication technologies is necessary. For these purposes, it was planned to create single register inspections, a portal for state and municipal control and supervision, an information system for monitoring the activities of state and municipal control and supervision bodies, which could help increase the transparency of the public finance management system. Undoubtedly, such measures should bring good socio-economic results.

In this direction, the creation of a portal for state and municipal control and supervision (hereinafter - GIS ESGFC) is at the implementation stage. The operator of this system is the Accounts Chamber of the Russian Federation.

The information system consists of open and closed parts. The open part reflects such sections as information on the results of control, on the measures taken based on the results of the All-Russian State Financial Committee - representations, instructions and the results of their implementation, on the initiation of cases of administrative offenses and the results of their consideration, and others. The closed part is intended to ensure that representatives of the participants in this system who have access to the closed part of the GIS USFK place information on the implementation of state financial control in this system, as well as their access to information that is not intended for placement in the open part of the GIS USFK. The introduction of this system will greatly simplify the process of exchanging information on the planning, progress and results of control measures in the context of control objects between the bodies authorized to conduct state financial control.

In accordance with Decree of the President of the Russian Federation No. 41 of February 2, 2016 “On Certain Issues of State Control and Supervision in the Financial and Budgetary Sphere”, Decree of the Government of the Russian Federation of February 4, 2016 No. 153-r “On the Abolition of Rosfinnadzor”, Decree of the Government of the Russian Federation of April 13. 2016 No. 300 “On Amending and Recognizing as Invalid Certain Acts of the Government of the Russian Federation” the Federal Treasury is vested with the authority to exercise control and supervision in the financial and budgetary sphere.

For more efficient and effective implementation of such control, data operated by the Federal Treasury can be used. Thus, controllers-auditors can analyze the state of personal accounts of controlled organizations during the year preceding the audit. Such data can be obtained by generating Reports on the status of personal accounts on a certain date, through the Automated System of the Federal Treasury (ASFC). From this report, you can learn about the balances on the personal account, reported budget data, unused reported budget data, and the amount of accepted budget obligations.

Such “monitoring” needs to be implemented, since even before the audit officials The federal treasury departments for the subjects can select the objects of control that need to be checked in the next financial year and, as a result, identify significant violations in the financial and budgetary sphere. This tactic applies to the following violations:

1. violation of the procedure for accepting budgetary obligations, which consists in accepting budgetary obligations in amounts exceeding the approved budgetary appropriations and (or) limits of budgetary obligations, liability for which is provided for by the Code of Administrative Offenses of the Russian Federation;
2. misuse of budget funds, that is, their direction for the implementation of goals that do not fully or partially correspond to the goals for which these funds were allocated, in particular, if most of the monetary obligations were paid at the end of the financial year, liability for which is provided Budget Code Russian Federation, the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation;
3. violation of the principle of efficient use of budgetary funds, which means that in the preparation and execution of budgets, participants in the budgetary process, within the framework of their budgetary powers, should proceed from the need to achieve the best result using the amount of funds determined by the budget, and not exceeding it.

From the foregoing, it follows that in connection with the new opportunities for persons authorized to conduct audits on the VGFC, it is necessary to analyze the state of personal accounts of control objects, that is, “monitoring” their activities, in order to be able to preliminary identify violations in the financial and budgetary sphere already at the stage planning.

Bibliography

1. Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ
2. Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ
3. Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ
4. Federal Law "On the Fundamentals of State and Municipal Control and Supervision in the Russian Federation" (draft)
5. Decree of the President of the Russian Federation No. 41 dated February 2, 2016 “On Certain Issues of State Control and Supervision in the Financial and Budgetary Sphere”
6. Decree of the Government of the Russian Federation of November 28, 2013 No. 1092 “On the procedure for the exercise by the Federal Treasury of powers to control the financial and budgetary sphere”
7. Decree of the Government of the Russian Federation No. 559-r dated April 1, 2016 “On Approval of the Action Plan (“Roadmap”) for Improving Control and Supervisory Activities in the Russian Federation for 2016-2017”
8. Order of the Federal Treasury dated September 30, 2016 No. 356 “On approval of the Procedure for planning control measures in the financial and budgetary sphere carried out by the Federal Treasury and its territorial bodies”
9. Order of the Accounts Chamber of the Russian Federation and the Ministry of Finance of the Russian Federation dated December 25, 2015 No. 128/214n “On approval of the regulation on the state information system “Official website of the Russian Federation on the Internet information and telecommunication network” for posting information on the implementation of the state (municipal) financial audit (control ) in the field of budgetary legal relations”
10. Order Federal Service of Financial and Budgetary Supervision No. 448 dated November 27, 2014 “On Approval of the Methodology for Selecting Control Measures for the Purpose of Exercising the Authority for Internal State Financial Control in the Sphere of Budgetary Legal Relations in the Formation of the Plan for Control Measures of the Federal Service for Financial and Budgetary Supervision (its territorial body) in the financial and budgetary sphere"
11. National standard of the Russian Federation GOST R 51897-2011 “Risk management. Terms and Definitions”, approved and put into effect by the Order of the Federal Agency for Technical Regulation and Metrology dated November 16, 2011 No. 548-st
12. Morunova G.V., Zinovieva E.V. Methodological and practical assessment of the effectiveness of state (municipal) financial control [Text] / G.V. Morunova, E.V. Zinoviev // Scientific Review. - 2014. - No. 1. - P. 192-200
13. Morunova G.V., Chulina K.Yu. Theoretical and legal framework activities of internal state financial control bodies [Text] // XLVIII Scientific and Practical Conference of Students, Postgraduates and Young Scientists, dedicated to the memory of aircraft designer I.I. Sikorsky. – 2016.

In early March, in his message to the Federal Assembly, Vladimir Putin said that the control and supervision system should be transferred to a risk-based approach within two years. At the moment, the reform of control and supervisory activities is underway, it was approved in December 2016, the implementation period is until 2025.

What is this risk-based approach? We will tell in the new text of Milknews under the heading “In simple words”.

The risk-based approach is used in control and supervision activities and involves reducing the number of government inspections in areas where the risk of violations is lower. Thus, he should reduce the administrative burden on conscientious enterprises.

The essence of a risk-based approach in any area is to reduce risks: control in high-risk areas is increased, and in safer areas it is reduced or absent. This allows you to take the necessary measures in time, where necessary, and save resources to a large extent. Thus, resources are distributed unevenly, depending on the risk, and this affects both the frequency and the depth of inspections.

How does it work now?

At the moment, the risk-based approach is manifested in the fact that for a small company the supervisory authority may limit itself to the simplest risk assessment procedure, while for large institutions a more comprehensive review will be applied.

The very approach to risk management originally appeared in the financial sector, the activities of whose participants involve significant risks - banks, insurers, investment funds seek to manage them to set prices for their services. Interest rates on loans, the value of securities and the amount of insurance premiums directly depend on the risks that the company takes on.

Due to the initial similarity of the work of risk management departments in financial companies and internal control services, the risk-based approach was introduced first into traditional audit, and then into other types of control and supervision, including the state one.

At the same time, the system was simplified - if the financial sector uses economic and mathematical models for calculating risks with an accuracy of tenths of a percent, then in other areas it is enough to divide the risks into danger groups, which we now see in the activities of control agencies.

Where is it written?

The application of the approach in the organization of state control is enshrined in Article 8.1 of the Federal Law of December 26, 2008 No. 294-FZ “On the Protection of the legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”.

Its main goal is the optimal use of labor, material and financial resources when exercising state control, reducing costs for those who are controlled and increasing the effectiveness of inspections.

To implement the approach in state supervision, the following classification of hazard levels is used:

• short,
• moderate,
• average,
• significant,
• tall,
• extremely high.

How does the approach change the work of departments?
Rosselkhoznadzor

In the activities of the Rosselkhoznadzor, a risk-based approach is used in state land control, quarantine phytosanitary control, as well as veterinary supervision and veterinary control at the border.

In his report, Nikolai Vlasov, Deputy Head of the Federal Service for Veterinary and Phytosanitary Surveillance, notes that the agency was preparing for the reform and back in 2007 asked the question of optimizing control and surveillance activities, but could not avoid difficulties in the transition.

First problem risk assessment criteria became: it was not clear in which case to apply selective checks, and in which to carry out total control.
Second problem access to data on organizations became available - before the reform there was no system for registering enterprises as a property complex, there was only a system for registering enterprises as entities economic activity. In this regard, the supervisory authority had a problem when a large agricultural holding with many sites (each of which is subject to separate control methods) had one TIN, and it was difficult to control the types of activities in the register.

Since September 2017, a risk-based approach has been applied when checking legal entities and individual entrepreneurs in relation to agricultural land, for them criteria are established for classifying objects of state supervision as a certain risk category, the frequency of scheduled inspections depending on the assigned category. Three risk categories have been introduced: medium, moderate and low.

In relation to land plots referred to the medium risk category, the frequency of scheduled inspections is established no more than once every three years. The frequency of scheduled inspections for land plots of the moderate risk category is no more than once every five years, and for plots classified as low risk, scheduled inspections are not carried out.
In 2017, the Rosselkhoznadzor developed the above criteria, approved them, and also prepared a rationale for categorizing objects in accordance with the basic model for determining risk criteria and categories.

To develop the use of a risk-based approach in the field of land supervision, Rosselkhoznadzor is finalizing the Cerberus information system for creating and maintaining registers of supervised objects. This year, scheduled inspections of legal entities and individual entrepreneurs have already been formed taking into account risk criteria.
The department also uses the form of a checklist - a list of control questions for the person being checked. On their basis, a legal entity or individual entrepreneur can independently, even before checking, assess the compliance of the object with the hazard class.

The specified form of the checklist was approved by the order of the Rosselkhoznadzor dated September 18, 2017 No. 908 “On approval of the form of the checklist (list of checklists) used by officials territorial bodies Federal Service for Veterinary and Phytosanitary Supervision during scheduled inspections as part of state land supervision”, the order entered into force in December 2017. From that moment on, Rosselkhoznadzor and its territorial departments apply checklists in all scheduled inspections.

Rospotrebnadzor

Rospotrebnadzor was one of the first federal executive bodies in 2014 to start implementing risk-based supervision. The number of inspections conducted by Rospotrebnadzor from 2008 to 2015 decreased by 4 times: from more than 1 million inspections to 265 thousand (the number of scheduled inspections decreased by 7.5 times, unscheduled - by 2.2 times).
The draft of the relevant government decree has been published on the Single portal for posting draft legal acts.
In relation to those being checked, the risk calculation takes into account:

• hygienic importance,
• law-abiding (number of detected offenses),
• affected population,
• volumes of products or services rendered, etc.

• if the indicator of the potential risk of harm in property terms is more than 10 million rubles, then the organization or individual entrepreneur will correspond to an extremely high risk;
• if the indicator of the potential risk of harm is from 1 million rubles. up to 10 million rubles, - high risk;
• from 100 thousand rubles up to 1 million rubles - significant risk
• from 10 thousand rubles up to 100 thousand rubles, - medium risk;
• from 1 thousand rubles up to 10 thousand rubles - moderate risk;
• less than 1 thousand rubles. - low risk.

• for the category of extremely high risk - once in a calendar year;
• for high risk - once every 2 years;
• for significant risk - once every 3 years;
• for medium risk - no more than once every 4 years;
• for moderate risk - no more than once every 6 years.

How does it work in the world?

The basic concept of ERP implementation in other countries of the world is no different. At the initial stage, the regulatory framework and supervision tools are developed, the development stage involves strategic planning and risk-oriented documents for all industries, and the implementation stage involves regular updating of the regulatory framework and evaluation of results.

Frequent problems faced by EU countries in the transition to a risk-based approach were an insufficiently developed regulatory framework and the simultaneous use of old and new regulations, as well as a fuzzy strategy and risk-based planning.

The main idea of ​​risk-based regulation is that you cannot regulate and control everything effectively, full control economically impractical.

In accordance with the American pyramid of law enforcement practice, control over the implementation of mandatory requirements should take place as follows: at the first violation, the enterprise is issued a warning, deadlines are set for correcting the situation, and a second check is made. In the second - a fine if the violation is not eliminated. In the event of a subsequent violation, a temporary suspension of activities is carried out, and then the facility or enterprise is closed.

Denmark

Using the example of Denmark, International Finance Corporation (IFC) expert Gordana Ristic explained that in order to find the source of problems in the control and surveillance activities of the food market, the chain of traceability “from farm to counter” is used, and if problems are detected in one of the links in the chain, control supervisory authorities should contact the responsible party for verification.

Control is also carried out according to 5 hazard groups, but in Denmark there are also so-called. elite groups - the standard frequency of inspections is 0.5 per year (i.e. once every 2 years), and if the last 4 reports with the results of inspections did not provide for penalties, the company receives the status of an elite company and the number of inspections relative to it is reduced (from 5 to 3 in the highest risk group and from 3 to 1 in the highest). In addition, a nice bonus for the company is that it can use the badge of its elite status in marketing, such as advertising or labelling.

In November 2017, the World Bank held a seminar on risk-based approach, during the seminar Professor Gordana Ristic presented a report on risk indicators for sanitary and epidemiological surveillance.

First of all, the effectiveness depends on the correct analysis of the real threats that arise on the objects being checked. So, for example, food production should have different levels of risk depending on the methods of processing products and the potential danger to the consumer.

“Two identical businesses will have different risks due to different products. Fresh milk is more dangerous than pasteurized milk,” Ristic said.

According to international practice, the administrative measures applied by the supervisory authorities should be a flexible instrument of influence. Businesses should be given a certain amount of time to correct violations and only then, in case of further non-compliance, be punished.

The expert also pointed out the importance of training inspectors. According to Ristic, “A modern inspector should be aware of good practices, skills, technologies. During the review, he must evaluate both the infrastructure and the processes.”

Regarding checklists, the expert emphasized that checklists should be a convenient tool for identifying risks, and not just copying legal norms. The way processes take place in an enterprise is more important than a formal assessment of the infrastructure.

In general, in the practice of introducing RBA in the EU, it was concluded that inspection control can stimulate companies, or it can have the opposite effect - long and frequent checks to issue a fine cannot improve the company's performance.

Ratings

On the whole, of course, from the outside, the reform looks like a positive change that makes life easier for business. Deputy Minister economic development, one of the initiators of the transition to the ROP, Savva Shipov, told the Russian Economic Forum that the decision to conduct an inspection should not be made by a specific inspector, but based on the degree of risk, Shipov explained.

"For example, a complaint is received about some violations. It is necessary to assess what requirements are being violated, how much the violation carries with it a danger - causing harm to life, health, property, how much you can trust the source of information, and so on. Therefore, we believe that unscheduled inspections are gradually should switch to a risk-based approach, and if indicators work that the risk is really high, then an audit is carried out, if not, then an audit is not needed," Shipov said.

However, representatives of business and consumer societies, the reform caused a different reaction.

Dmitry Yanin, Chairman of the Board of the International Confederation of Consumer Societies (ConfOP), in a conversation with Milknews, criticized the ongoing reform and linked the changes to the unwillingness to finance control bodies.

“In my opinion, the CPV reform was initiated out of desperation. This is due to the reluctance of the state to fund effective supervision, the unwillingness to provide compensation packages to supervisory authorities, salaries and social guarantees checking.

The initiators of the reform proceed from the fact that, in their opinion, any inspector is a bribe taker and a corrupt official, and an inspector cannot honestly work for 25-30 thousand rubles. Therefore, instead of initiating an increase in the level of salaries for employees and monitoring the adequacy of spending by departments, we have been implementing a strategy for more than 10 years to complicate the activities of control and supervisory bodies.

The main document - the law on the control of legal entities in the implementation of CND - actually reduced the effectiveness of control and supervisory measures. We have not found a practice in any EU country when an organization is warned about an unscheduled inspection a day in advance - there are no such restrictions anywhere, because after a warning it is inefficient to send government officials for inspection. Reform officials who, together with big business and supervisory authorities are quite loyal to the meager fines for consumer fraud and falsification, we do not have very high fines for violations of the requirements of technical regulations. Therefore, the trend continues, the quality and number of supervisory agencies will be reduced, and business will continue to write the rules of the game, based on the conditions “do not interfere with doing what you want.”

I am calm about other changes, such as ranking and cosmetic changes in legislation, key issue- underfunding and low level of fines, problems in legislation, lack of opportunity for consumers to massively defend their interests through court shelves, but also from the entire market, including the payment of compensation)”.

First vice-president of OPORA RUSSIA Vladislav Korochkin told Milknews that business is absolutely positive about the reform and "participates in it in the most direct way." According to Korochkin, the advantages are the restructuring of the relationship between enterprises (and all, not just businesses) from an outdated paradigm largely imposed by external agents to a modern, more efficient and less burdensome for both the state and society. The downside is that the reform is not going as fast as it needs to be.

“Those 2-3% additional GDP growth, which, according to estimates, the new system could give, the country is still losing. To what extent will the transition to a risk-based approach make life easier for entrepreneurs? Very seriously. This includes reducing the number of expensive scheduled inspections, and getting rid of many "exotic" and paradoxical mandatory requirements, which, apart from doubts about the adequacy of state representatives presenting them, did not give anything, ”Korochkin said.

When asked whether a significant reduction in the number of inspections is not the state's unwillingness to finance supervision, the expert explained that effective control can (and should) be built without routine inspections by government agencies at all. “The best world practices clearly show this. Especially today, when there are thousands of ways to ensure control using a variety of technical devices. In addition, there is an insurance practice and work Self-regulatory organizations. Quite positive."

Eli Abubakarovich ISAEV, Deputy Head of the Federal Treasury

On June 26–27, 2018, the All-Russian meeting was held in Gelendzhik on the topic “Actual issues of exercising the powers of the Federal Treasury and its territorial bodies for control in the financial and budgetary sphere”, timed to coincide with the 95th anniversary of the control and audit bodies of the Russian Federation.

Prospects for the development of the function of the Federal Treasury for control in the financial and budgetary sphere are inextricably linked with the tasks that the President and the Government of the Russian Federation and the system as a whole set before us. government controlled. One of these tasks is to determine the role of the Federal Treasury within the system of state financial control in the new emerging paradigm of project management and the implementation of national goals and strategic objectives to ensure the achievement of national development goals of our country for the period up to 2024.

The Federal Treasury can be called a unique department in its functionality under the jurisdiction of the Government of the Russian Federation. In addition to the fact that the department provides cash execution of the budgets of the country's budget system and exercises control in the financial and budgetary sphere, it is the operator of the most important state information systems used by the objects of control at key points in their activities.

Identification and management of key risks

In this regard, the Federal Treasury faces a difficult task - the development new feature to identify the so-called bottlenecks in the business processes implemented by the objects of control, warning about the possibility of an event on violation of budget procedures and budget legislation. Plan this strategic objective we define ourselves as follows.

At the first stage, of course, the identification of key risks that exist in the business processes carried out by the objects of control, the rating of objects of control in terms of reliability, efficiency in the exercise of powers in the financial and budgetary sphere. At the next stages - the management of these risks. This can be a determination of the need to change the basic budgetary procedures, and clarification of legislation, and warning - an effective and useful control tool for objects.

Since the beginning of 2018, the Treasury of Russia has been working on the implementation of the first stage of this strategic task. Mechanisms are being developed to identify risks and risk-intensive activities in business processes carried out by objects and to determine the effectiveness of their activities - the rating system of the Federal Treasury. The Treasury of Russia will have to become a kind of "rating agency" in the financial and budgetary sphere, using complex analysis methods and ranking tools (ratings) according to the degree of success of control objects. The ratings of control objects are planned to be used to select candidates for inclusion in the plan of control measures, to appoint unscheduled control measures in objects with a critically low rating, etc.

Also, the rating system should become an effective tool for the relationship of the Federal Treasury with the objects of control according to the “controller-consultant” model, so that the violation (high risk of its occurrence) could be corrected by the object on its own, by internal control and internal audit, without the Federal Treasury having to go out for verification and subsequent sanctions after that. This can be ensured by organizing access of control objects to information about their weaknesses.

In order to determine risk-intensive areas of activity, a working group has been set up in the Federal Treasury under my chairmanship to develop performance indicators for objects subject to control in the financial and budgetary sphere. 17 departments of the central apparatus of the Federal Treasury, the Interregional operational management of the Federal Treasury, the federal state institution "Center for Supporting the Activities of the Treasury of Russia", as well as four pilot UFKs: in the Saratov region, in Nizhny Novgorod region, in the Belgorod region and in the Orenburg region.

In total, at the first stage, including taking into account the proposals of the UFK implementing pilot projects, about one and a half thousand indicators were developed, of which, of course, not all of them will be included in the initial implementation, many indicators require clarification and will be further developed, but I want to note that that this work is carried out in the Treasury for the first time.

The indicators developed at the first stage are now being analyzed, and in the initial implementation, taking into account the opinion working group about 100–200 of the most significant and possible for digitization will be selected. In the near future, the launch of the second wave of indicator development is planned.

Risk Based Approach

For such a large-scale implementation, among the information systems of the Federal Treasury there is a suitable tool - the subsystem of information and analytical support (IAOS) in the state integrated information system for managing public finances " Electronic budget". To implement the rating system and launch a mechanism for identifying and selecting risk-intensive areas, the existing functionality of the PIAO is planned to be developed in parallel with the development and accumulation of a set of indicators for compiling ratings. Thus, the PIAO plans to create a risk analysis component that will allow, on the basis of the developed indicators, to maintain an understandable and transparent rating system, using modern tools for processing information, systematizing and analyzing it, as well as using the results of the ratings both in planning control measures and in their preparation. and appointment.

A single information space in conjunction with a system of ratings and risk analysis will ensure the implementation of risk-based planning of control measures. In addition, it will allow conducting a pre-audit analysis based on an assessment of the performance indicators of the objects of control and data on previous control activities carried out in relation to the objects of control.

During the All-Russian meeting, the formation of a risk map in the financial and budgetary sphere for 2019 was submitted by us for discussion at one of the panel discussions that took place, and formalized proposals based on the results of the discussion in July 2018 were considered by the councils of heads of territorial bodies of the Federal Treasury in federal districts. The proposals that passed this “filter” became the basis for further work in this direction.

To improve control

In addition, the meeting discussed the issues of improving control mechanisms in the field of procurement to meet federal needs in accordance with Part 8 of Article 99 of Federal Law No. 44-FZ in two main areas:

1) optimization of the control procedure in relation to procurement, including taking into account the risk-based approach;

2) implementation of the sectoral approach in the organization and implementation of control.

Considerable attention during the All-Russian meeting was also paid to the legal support of control measures, issues of conducting administrative proceedings, including the auto-fixation of violations in automated systems, issues of expert support of control activities. The peculiarities of exercising control in the financial and budgetary sphere were discussed. various directions, primarily in the field of procurement and execution of government contracts. The topic of another panel discussion was the powers of the Federal Treasury to exercise control over legal entities that are not direct recipients of budget funds, but use funds from the federal budget to purchase goods and works provided as final indicators (indicators) of state programs , as well as the problems of evaluating the effectiveness of their use.

The range of issues considered at the meeting clearly shows that, although in the two and a half years that have passed since the decision of the Government of the Russian Federation to transfer the powers of control in the financial and budgetary sphere to the Federal Treasury, much has been done to improve control, much more needs to be done in coming years.