on-site inspection of the Municipal State Preschool

educational institution kindergarten in Zbrodovsky

Budget Code of the Russian Federation;

Civil Code of the Russian Federation;

Charter of the Municipal State Preschool Educational Institution Kindergarten in the village of Zbrodovsky;

Regulations on additional payments and incentive allowances for employees of the Municipal State Preschool Educational Institution, Kindergarten in the village of Zbrodovsky for the 2012-2014 academic years;

Settlement and payment, turnover, inventory statements;

Children's attendance sheets;

Contracts for the provision of works (services), supply of food products;

Reconciliation reports with suppliers;

Budget estimate;

The check established:

1. Checking the execution of the cost estimates for the maintenance of the institution approved in the prescribed manner, the legality of making changes to the estimates.

The procedure for drawing up, approving and maintaining budget estimates for municipal government institutions under the jurisdiction of the municipal formation Suvorovsky District was approved by a resolution of the administration of the municipal formation Suvorovsky District.

Initially, the budget estimate for 2013 was drawn up on December 29, 2012 and approved by the Head of Administration of the municipal formation Suvorovsky District within the limits of budget obligations in the amount of 1968.0 thousand rubles, of which the budget funds of the municipal formation Suvorovsky District - 1883.8 thousand rubles, budget funds of the Tula region - 84.2 thousand rubles. Updated budget assignments amounted to 1715.1 thousand rubles.00

In fact, 1648.9 thousand rubles were financed, including budget funds from the Municipal Formation Suvorovsky District - 1593.1 thousand rubles, budget funds from the Tula Region - 55.8 thousand rubles. Cash execution amounted to 1648.9 thousand rubles. or 96.1% of the updated budget assignments.

Initially, the budget estimate for 2014 was drawn up on December 30, 2013 and approved by the Head of Administration of the municipal formation Suvorovsky District within the limits of budget obligations in the amount of 1969.4 thousand rubles, of which funds of the municipal formation Suvorovsky District - 904.2 thousand rubles, funds budget of the Tula region - 1065.2 thousand rubles.

The updated budget assignments for 2014 amounted to 2230.5 thousand rubles.

Cash execution of expenses for 2014 - 2194.8 thousand rubles, or 98.4% of the adjusted limit of budget obligations (Table 1):

Table 1

Economic classification code	Initially approved estimate	Updated limit of budget obligations, thousand rubles.	Completed, thousand rubles.	Deviation of the updated estimate from the initial one	Loan balance gr.3 - gr.4,

Reducing the limits of budget obligations in 2013 by 252.9 thousand rubles. occurred due to a decrease in expenses under article 223 “Utilities”.

Increase in limits in 2014 by 261.1 thousand rubles. occurred due to an increase in expenses for the following items:

211 “Wages”;

213 “Deductions for wage payments”;

225 “Works, services for property maintenance.”

There were no facts of use of budget funds in excess of the approved limits of budget obligations for the period under review.

2. Checking wage calculations.

Documents for payroll calculations were checked in a selective manner.

Analytical accounting of calculations is maintained in the Journal of Payments and Payments Transactions No. 6.

The legal basis for remuneration of workers is established by the Law of the Russian Federation -1 “On Education”, the Law of the Russian Federation -FZ “On Education in the Russian Federation”, the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages”, the Labor Code of the Russian Federation, the Tula Law region -ZTO "On the establishment of regional allowances for employees of public sector institutions of the Tula region", the Law of the Tula region -ZTO "On vesting local governments with state powers to provide social support measures for teaching and other employees", Regulations on additional payments and incentive bonuses for employees of MKDOU d / with the village of Zbrodovsky for the 2012-2015 academic years, salary lists of employees and staffing schedules for the 2012-2015 academic years, orders of the institution.

The basis for calculating wages are: an order from the head of the institution on the hiring, dismissal and transfer of employees in accordance with the approved staffing table and wage rates, a time sheet, a note-calculation on the calculation of average earnings when granting leave, dismissal and other cases, others accounting documents for labor accounting and payment.

The salary list of employees for the 2012-2015 academic years, staffing schedules were submitted for verification and approved by orders of the head of the institution.

To record calculations of employee wages, personal accounts are used, which are maintained in the Parus accounting program.

Payment of wages to employees of the institution is made by transferring to bank card accounts in accordance with agreements concluded with banks.

During the period under review, the following staffing schedules were in effect:

The staffing table as of September 1, 2012 was approved at 7 staff units with a monthly wage fund in the amount of 44.5 thousand rubles.

The staffing table as of 04/01/2013 was approved at 7 staff units with a monthly wage fund in the amount of 45.4 thousand rubles.

The staffing table as of May 1, 2013 was approved at 6.7 staff units with a monthly wage fund in the amount of 43.9 thousand rubles.

The staffing table as of September 1, 2013 was approved at 6.45 staff units with a monthly wage fund in the amount of 41.8 thousand rubles.

The staffing table as of October 1, 2013 was approved at 6.45 staff units with a monthly wage fund in the amount of 44.1 thousand rubles.

The staffing table as of September 1, 2014 was approved at 6.2 staff units with a monthly wage fund in the amount of 59.5 thousand rubles.

Changes were made to staffing schedules due to the elimination of staff positions and an increase in salaries.

Wages are calculated for time actually worked based on the time sheet.

When calculating wage payments, extracts from orders of an unspecified sample are used instead of using unified forms of orders approved by the resolution of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment.”

The payroll statements are not signed by the head of the institution, the chief accountant and the executor.

In violation of clause 2 of Appendix No. 5 to the Order of the Ministry of Finance of the Russian Federation No. “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application" when checking the completion of work time sheets, the following was established:

June 2013 to the music director, housekeeper, and watchman, June 1 and 2 were mistakenly marked as vacation days, however, in orders No. 13, No. 15, No. 16 of 01.01.2001 “On granting the next vacation,” the vacation period is indicated from 06.03.2013 for 28 calendar days days, therefore June 1 and 2 should be marked as days off. Vacation pay was accrued according to orders;

In the work time sheet for July 2013, the manager entered 07/15/2013 as a working day, which is a violation of Article 112 of the Labor Code of the Russian Federation, since according to the order, leave was granted for the period from 06/03/2013 for 42 calendar days, i.e. to 07/14/2013, however, this period includes the holiday of 06/12/2013, for which the vacation must be extended until 07/15/2013 inclusive. Wages are calculated according to the time sheet for the actual time worked;

In the work time sheet for September, the teacher was given a day off on September 01, 2013, however, according to the order, leave was granted for the period from July 22, 2013 for 42 calendar days, i.e., until September 1 inclusive, therefore, September 01, 2013 should be marked like a vacation day.

As a result of checking the correctness of salary calculation according to the staffing table and tariffs, the following was established:

The staffing table dated 01/01/2001 established 1 rate for a junior teacher, however, wages were calculated for the period from 01/05/2013 to 01/08/2013 for 1.5 times the rate of a junior teacher, taking into account the additional payment to the minimum wage, the overpayment to the junior teacher amounted to 444 rubles. 18 kopecks;

According to the orders of the Department of Education, Culture, Youth and Sports of the Administration of the Municipal Formation Suvorovsky District -k and -k “on employee incentives”, the amount of the manager’s bonus was 40% of the salary or 4386 rubles. 03 kopecks, however, according to the payroll statements, a bonus was actually paid in the amount of 2948 rubles. 58 kopecks, the amount of underpayment amounted to 1,437 rubles. 49 kopecks;

The calculation of vacation pay from 01/01/2001 for the manager does not include the bonus accrued in accordance with the order of the Department of Education, Culture, Youth and Sports of the Administration of the Municipal Formation Suvorovsky District -k in the amount of 5683 rubles, which is 50% of the salary. As a result of this violation of the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages,” an underpayment of vacation pay in the amount of 678 rubles. 86 kopecks resulted.

3. Checking the accounting of fixed assets and inventories.

3.1. Fixed assets

Maintaining inventory cards for accounting of fixed assets is carried out in an automated way in the Parus accounting program.

Fixed assets are assigned inventory numbers.

In accordance with the documents submitted for verification, it was established that the institution’s balance sheet includes:

As of 01/01/2013 - 15 fixed assets with a book value of 8,742,661 rubles. 63 kopecks;

As of 01/01/2014 - 16 fixed assets with a book value of 8,746,361 rubles. 86 kopecks;

As of 01/01/2015 – 26 fixed assets with a book value of RUB 8,810,350. 86 kopecks

The residual value of fixed assets was:

As of 01/01/2013 - RUB 3,944,294. 63 kopecks;

As of 01/01/2014 – 3,771,198 rubles. 59 kopecks;

As of 01/01/2015 - RUB 3,598,102. 55 kopecks

The decrease in residual value occurred due to depreciation on the kindergarten building.

In violation of Art. 299 of the Civil Code of the Russian Federation, the list of property as of 01/01/2014, attached to the balance sheet, does not correspond to the list specified in Appendix No. 1 to the agreement dated 01/01/20012 No. 3/12 “On assigning property for the right of operational management to a municipal institution.” The book value of the property indicated in the appendices to the balance sheet as of 01/01/2014 is 8,746,361 rubles. 86 kopecks, in the annex to the contract the book value is indicated - 8,742,661 rubles. 63 kop.

On 02/28/2013, a water heater was purchased at a cost of 3,700 rubles; on 06/06/2014, 8 units of fixed assets (playing equipment) were purchased in the amount of 63,989 rubles. 00 kop. The acquired property is assigned to the institution with the right of operational management by an additional agreement.

3.2. Material reserves

Accounting for inventories (software, medicines and other inventories) is carried out in the turnover sheets. Balances on the turnover sheets are displayed monthly.

Material assets received by the MKDOU d/s village Zbrodovsky were fully and timely accepted for accounting.

In accordance with the presented turnover sheets, the institution as of 01/01/2014 had 219 units worth 48,700 rubles. 25 kopecks, as of 01/01/2015 – 176 units in the amount of 47,866 rubles. 75 kop.

The food balance as of January 1, 2013 amounted to 4,837 rubles. 46 kopecks, as of 01/01/2014 - 4584 rubles. 43 kopecks, as of 01/01/2015 - 2646 rubles. 97 kopecks

An audit of the accounting and use of food products established the following.

Accounting for the receipt and write-off of food products is kept in the accumulative sheet for the receipt and consumption of food products.

By order of the Department of Education, Culture, Youth and Sports of the Administration of the Municipal Formation Suvorovsky District “On the appointment of financially responsible persons,” the head was appointed as the financially responsible person, and an agreement on full financial responsibility was concluded with her, dated January 1, 2001.

In accordance with Article 11 of the Federal Law - Federal Law “On Accounting” in 2013, an inventory of fixed assets and inventories was carried out on the basis of an order dated January 1, 2001. No. 49. No shortages or surpluses were identified.

In 2014, an inventory of fixed assets and inventories was carried out by order of the Department of Education, Culture, Youth and Sports of the Suvorovsky District Municipal Administration. No shortages or surpluses were identified.

When randomly checking food consumption, the data on the number of people satisfied in the menu-requirement for issuing food products coincides with the children’s attendance report card.

4. Checking settlements with debtors and creditors.

Accounting for settlements with enterprises and organizations is carried out automatically in the accounting program "Parus".

Accounting for settlements with debtors and creditors was checked in a selective manner.

Accounting for settlements is kept in the “Journal of settlements with suppliers and contractors” No. 4.

When checking the accounting of settlements, the reconciliation acts of mutual settlements with suppliers and contractors were checked. As a result of the inspection, no violations were found; all acts were drawn up in accordance with legal requirements.

As a result of reconciliation of contracts for the supply of food products with primary invoices, the following was established:

Under an agreement dated 01/01/2001, non-existent, for the supply of dairy products valid from 07/01/2013 to 09/30/2013 in the amount of 11,190 rubles. 00 kopecks, the amount of invoices was 7917 rubles. 80 kopecks;

The amount of concluded contracts for food products valid from 07/01/2013. by September 30, 2013 amounted to 40,160 rubles, and the amount of invoices for the same period was 28,725 rubles. 60 kopecks;

The total amount of contracts valid from 10/01/2013 to 12/31/2013 amounted to 34,662 rubles. 00 kopecks, the amount of invoices for this period is 22,380 rubles. 16 kopecks

In violation of Art. 451 of the Civil Code of the Russian Federation, no additional agreements were concluded to the contracts, based on the customer’s actual need for food products.

5. Checking calculations of parental fees for child support.

In 2013-2014, parental fees were calculated in accordance with the resolutions of the administration of the Suvorovsky district municipality:

- “On establishing the amount of parental fees for the maintenance of children in municipal educational institutions that implement the basic general education program of preschool education” (repealed from 03/01/2013);

- “On establishing the amount of parental fees for the maintenance of children in municipal educational institutions implementing the basic general education program of preschool education” (valid from 03/01/2013 to 01/31/2014, no longer in force from 02/01/2014).

- “On establishing the amount of parental fees for the supervision and care of children in municipal educational organizations implementing the basic general education program of preschool education” (valid from 02/01/2014).

The amount of monthly parental payment for the maintenance of children in a preschool institution in the period under review was:

Cash books for 2013-2014 are numbered, laced and sealed and certified by the signatures of the head and deputy head of the MKU “Centralized Accounting”.

According to orders dated 01.01.2001 No. 1 and /1-k of the MKU “Centralized Accounting”, the approved limit of funds in the cash desk for 2013 is 136,690 rubles. 38 kopecks, for 2014 - 170,087 rubles. 37 kopecks There were no facts of exceeding the cash balance limit in the cash register.

Inventory of cash in the cash register was carried out as of December 27, 2013 (order to conduct an inventory of the cash register) and as of December 31, 2014 (order to conduct an inventory of the cash register).

The balance of cash in the cash register as of 01/01/2014 and 01/01/2015 was 0 rubles. 00 kop.

During the audited period, cash in the form of parental fees was received from the MKDOU d/s village Zbrodovsky to the cash desk of the MKU “Centralized Accounting Department”.

No violations were identified in the conduct of cash transactions.

Accounting for banking transactions was carried out in an automated way.

All transactions are confirmed by personal account statements and payment orders.

Balance of funds at the beginning and end of the period under review - 0 rubles. 00 kop.

No violations were identified in the conduct of banking operations.

7. Checking the intended use of budget funds allocated for implementation:

The junior teacher’s salary, taking into account the staffing table dated January 1, 2001, and withhold the erroneously accrued amount of 444 rubles. 18 kopecks

Salary and vacation pay of the manager, taking into account orders for bonuses and pay 2216 rubles. 35 kopecks

5. Draw up a work time sheet in accordance with the Labor Code of the Russian Federation and Order of the Ministry of Finance of the Russian Federation No. “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary foundations, state academies of sciences, state (municipal) institutions and guidelines for their application.”

6. Timely assign the acquired property to the municipal institution with the right of operational management.

7. Accept parental fees in accordance with the Regulations on the procedure for receipt and use of parental fees.

8. Work to collect receivables for parental fees.

9. Avoid inefficient spending of budget funds.

I have read and received one copy of the act “___” __________ 20__.

__________________________________________________________________

Head of the Municipal State Preschool Educational Institution, Kindergarten in Zbrodovsky

_____________________ ______________________

(signature) (signature decryption)

Tula region, Novomoskovsk __________________ 2017

Basis for the inspection: plan for carrying out control activities by the internal financial control department of the financial management of the municipal administration of the city of Novomoskovsk for 2017.

The audit was carried out by the consultant of the internal financial control department - T.A. Baryshnikova, the head of the audit, senior inspector of the internal financial control department A.Yu. Semenova. from 04/10/2017 to 05/04/2017.

The control event was carried out by a selective method of checking the submitted primary accounting documents, budget accounting registers, budget reporting and other documents related to the implementation of the financial and economic activities of the institution.

Address of the actual location of the municipal government institution “Special Service Plant” (hereinafter referred to as MKU “KSO”): 301650, Tula region, Novomoskovsk, st. Komsomolskaya, 32/32.

Certificate of state registration of a legal entity dated July 11, 2011, series 71 No. 002179262, the institution was assigned OGRN 1117154019784.

Certificate of registration with the tax authority dated July 11, 2011, series 71 No. 002179263, the institution was assigned TIN/KPP 7116507089/711601001.

In 2016, the institution carried out its activities on the basis of the Charter, approved by the Decree of the administration of the municipal formation of the city of Novomoskovsk dated 02.28.2012 No. 453 (as amended from 01.24.2014 No. 133, from 09.16.2014 No. 3123, from 06.27.2016 No. 2029) (hereinafter according to the text - Charter).

According to the Charterthe institution is a legal entity created and registered in accordance with the legislation of the Russian Federation, has separate property transferred by the Founder with the right of operational management, an independent balance sheet, a personal account, a seal with its name, a stamp, and forms.

The founder and owner of the institution’s property is the municipal formation of the city of Novomoskovsk, on behalf of which the functions and powers of the founder are exercised by the administration of the municipal formation of the city of Novomoskovsk.

The subject of the institution's activities is the organization of work on the maintenance of burial places and the provision of a range of funeral services to the population in the municipality of Novomoskovsk, motor transport services, provision of technical operation of buildings, structures, current and major repairs of buildings and structures.

The main activities of the institution are:

1) Organization of funerals and provision of related services:

Allocation of burial places in public cemeteries;

Control over the implementation of burials;

Maintaining a book of registration (accounting) of burials;

Establishing operating hours for public cemeteries;

Organization of work on the maintenance of public cemeteries,

Protection of the territories of public cemeteries;

Transportation of bodies (remains) of the deceased (dead) at home, from medical institutions and other places of death to the forensic medical examination morgue.

2) Organization of transport services for local government bodies of the municipal formation of the city of Novomoskovsk in accordance with the approved budget estimate of the institution.

3) Ensuring the technical operation of administrative buildings, engineering equipment and communications in accordance with current standards, existing operating instructions and technical requirements.

4) Carrying out sanitary cleaning of office and industrial premises, common areas in administrative buildings, keeping the surrounding areas clean, caring for lawns and green spaces.

5) Carrying out current and major repairs of individual premises in administrative buildings and administrative buildings as a whole within the established time frame in accordance with the budget estimate and the approved work plan of the institution, both independently and with the involvement of third-party organizations.

6) Organization of security of administrative buildings.

7) Operation of garages, parking lots for vehicles, bicycles, etc.:

Operation of municipal impound parking lots.

8) Other auxiliary activities of road transport.

9) Activities of specialized automobile freight transport.

10) Provision of other services.

11) Activities in the field of law.

12) Activities of nursing staff.

Total amount of funds verified 56,496,582.31 rub.

Budget list for 2016 The institution is initially provided with allocations in the amount of 49,688,600.00 rubles, of which:

During budget execution, allocations were increased by 21.25% of the approved indicators and amounted to RUB 60,249,700.00, of which:

The institution's cash expenses for 2016 amounted to 56,496,582.31 rubles, of which:

Based on Art. 6 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation):

1. government institution - a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation , the financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate;

2. budget estimate - a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a government institution.

In accordance with Art. 161 clause 2 of the Budget Code of the Russian Federation, financial support for the activities of a state-owned institution is carried out at the expense of the funds of the corresponding budget of the budget system of the Russian Federation and on the basis of the budget estimate.

In accordance with Art. 221 of the Budget Code of the Russian Federation, the budget estimate of a government institution is drawn up, approved and maintained in ok , determined by the main manager of budgetary funds, in whose jurisdiction the government institution is located, in accordance withgeneral requirements established by the Ministry of Finance of the Russian Federation.

The general requirements were approved by the Order of the Ministry of Finance of the Russian Federation dated November 20. 2007 . No. 112n “On general requirements for the procedure for drawing up, approving and maintaining budget estimates of government institutions” (as amended by Orders of the Ministry of Finance of Russia dated July 30, 2010 No. 84n, dated 09/23/2013 No. 98n, dated 12/17/2015 No. 201n, dated 09/30/2016 No. 168n ) (hereinafter referred to as General requirements for maintaining budget estimates).

The procedure for drawing up, approving and maintaining budget estimates is approved by the Decree of the administration of the municipal formation of the city of Novomoskovsk dated April 20, 2016 No. 1176 “On approval of the procedure for drawing up, approving and maintaining budget estimates of the administration of the municipal formation of the city of Novomoskovsk, municipal government institutions in respect of which the administration of the municipal formation of the city of Novomoskovsk is the main manager of budget funds” (hereinafter referred to as the Procedure for preparing approval and maintaining budget estimates).

When checking the budget estimate of the institution, it was established:

1. the budget estimate at the beginning of the audited period was compiled on the basis of calculated indicators and the adjusted volumes of limits on budget obligations;

2. justifications and calculations of the planned indicators used in drawing up the budget estimate were attached to the budget estimate;

3. The budget estimate was signed by the head of the institution, the chief accountant, the 2nd category accountant of the MKU “CSR” on December 28, 2015. The expenditure portion of the estimate was approved for a total amount of RUB 49,688,600.00;

4. if it was necessary to make changes to the budget estimate during the audited period, applications were submitted to change the indicators of the budget estimate;

5. after approval of applications for changes in budget estimates, the institution was issued notifications of changes in budget allocations;

7. in accordance with Part IV, Clause 11 of the General Requirements for Maintaining Budget Estimates, Part 3 of the Procedure for Compiling Approval and Maintaining Budget Estimates, changes were made to the estimate within the limits of the corresponding limits of budget obligations communicated to the institution in the prescribed manner. Thus, during the financial year, budget estimates for 2016 were compiled, taking into account changes from 02/25/2016, from 04/29/2016, from 06/16/2016, from 07/12/2016, from 07/29/2016, from 08/15/2016, from 08/25/2016 .2016, from 09/22/2016, from 10/13/2016, from 10/19/2016, from 10/27/2016, from 12/30/2016. The expenditure portion of the estimate for the end of 2016 was approved on December 30, 2016 for a total amount of RUB 60,249,700.00.

During a random check of actual expenses and expenses provided for in the budget estimate, no deviations were found.

The correctness of determining the number of employees was verified as of 01/01/2016, as of 12/31/2016.

As of 01/01/2016, the staffing table was in effect, approved by order of the director of MKU "KSO" dated 01/11/2016 No. 5/1-k in the amount of 147.00 staff units, with a monthly wage fund of 1,034,611.95 rubles.

Taking into account all the changes, the staffing table as of 01.11.2016 was drawn up and approved by order of the director dated 01.11.2016 No. 329/3-k in the amount of 148.00 staff units, with a monthly payroll of 1,041,321.95 rubles. The listed number of personnel as of December 31, 2016 was 140 people, which is 94.5% of the staff. As of 01/01/2016, the institution had vacancies in the amount of 14.00 staff positions, and as of 12/31/2016 - in the amount of 10.00 positions.

When calculating staffing standards, we used the Decree of the municipal administration of the city of Novomoskovsk dated March 14, 2014 No. 792 (as amended on December 19, 2014 No. 4564, dated July 16, 2015 No. 2584) “On approval of staffing standards for municipal government, budgetary and autonomous institutions carrying out their activities in the field of law, motor transport services, technical operation of buildings, structures, routine and major repairs, organization of work on the maintenance of burial sites and the provision of a range of funeral services to the population in the municipality of Novomoskovsk and the provision of other services.”

When checking personnel records it was established : personal files with a package of all necessary documents have been opened for all employees. Employment contracts, job descriptions, and work records of employees were selectively checked. In accordance with clause 40 of the Rules for maintaining and storing work books, producing forms of work books and providing them to employers, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (as amended on March 25, 2013) “On work books”, the institution maintains a book accounting for the movement of work books and inserts in them.

The facts of signature of primary accounting documents by a person on vacation have been established. In accordance with order No. 140-k dated July 22, 2016 “On granting leave to an employee,” in the period from August 8, 2016 to August 19, 2016, the head of the transport department, Petrukhin S.V. was on basic paid leave. In accordance with order No. 229-k dated August 5, 2016, for the period of vacation Petrukhina S.V. responsibilities with the transfer of authority to perform all actions within his competence were assigned to the head of the economic department M.G. Pletnev. During the inspection, it was found that on the waybills in the lines “Departure is permitted” and “The car was accepted. Speedometer readings when returning to the garage” is signed by S.V. Petrukhin. In addition, during the vacation period Petrukhina S.V. there is a stamp on the waybill with his signature indicating the technical serviceability of the car.

In accordance with the additional agreement dated 04/05/2012 No. 1 to the employment contract dated 02/24/2012 No. 1/2012 with Petrukhin S.V. he is granted additional paid leave for irregular working days of 3 calendar days. In accordance with Art. 101 of the Labor Code of the Russian Federation, the list of positions for workers with irregular working hours is established by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of workers.The MKU “KSO” does not have a list of positions for workers with irregular working hours.

The salary audit was carried out using a sampling method for the period from 01/01/2016 to 12/31/2016.

The following documents were used when checking wages:

1. Resolution of the municipal administration of the city of Novomoskovsk dated April 16, 2012 No. 962 (as amended on August 15, 2013 No. 2673, dated November 30, 2016 No. 4022) “On approval of the Regulations on the remuneration system for employees of municipal institutions carrying out their activities in organizing the performance of maintenance work burial places and the provision of a range of funeral services to the population on the territory of the municipal formation of the city of Novomoskovsk, motor transport services, technical operation of buildings, structures, routine and major repairs” (hereinafter referred to as the Resolution on wage conditions dated April 16, 2012 No. 962).

2. Order of the Ministry of Health and Social Development of the Russian Federation dated May 29, 2008 No. 248n “On approval of professional qualification groups of industry-wide professions of workers” (as amended on August 12, 2008 No. 417n).

3. Order of the Ministry of Health and Social Development of the Russian Federation dated May 29, 2008 No. 247n “On approval of professional qualification groups for industry-wide positions of managers, specialists and employees” (as amended on December 11, 2008 No. 718n).

4. Order of the Ministry of Health and Social Development of the Russian Federation dated 08/06/2007 No. 526 “On approval of professional qualification groups for positions of medical and pharmaceutical workers” (as amended on 11/20/2008 No. 657n, dated 08/02/2011 No. 861n).

5. Collective agreement of MKU “KSO” for 2015-2017 dated December 30, 2014 No. 79.

6. Regulations on the system of remuneration for employees of MKU “KSO”, which carries out its activities in organizing the performance of work on the maintenance of burial sites and providing a range of funeral services to the population in the municipality of Novomoskovsk, motor transport services, technical operation of buildings, structures, performing current and major repairs" , approved by order of the director of MKU "KSO" dated December 30, 2015 No. 524/2-k (hereinafter referred to as the Regulations on the system of remuneration of employees of MKU "KSO").

7. Regulations “On bonuses to employees of MKU “KSO”, “On establishing a personal increase coefficient for employees of MKU “KSO””, “On establishing compensation payments to employees of MKU “KSO””, approved by order of the director of MKU “KSO” dated April 12, 2012 No. 2/4- To.

8. Order of the MKU "KSR" dated December 30, 2015 No. 524/1-k "On the establishment of minimum wages, increasing coefficients to the salary for the position held, personal increasing coefficients."

9. Orders on personnel for 2016.

10. Time sheets for 2016.

11. Personal accounts of employees for 2016.

12. Staffing schedules for 2016.

13. Tariff lists for 2016.

14. Work books.

15. Employment contracts with employees.

During the audit, the average monthly salary of the institution’s employees in 2016 was established:

Employees of the institution - 22,994.00 rubles;

Head of the institution - 70,964.00 rubles;

Chief accountant of the institution - 58,247.00 rubles;

Deputy head of the institution - 52,954.00 rubles.

Thus, the amounts of remuneration for the director, deputy director and chief accountant of the MKU “KSO” are established in accordance with Part. V Resolution on wage conditions dated April 16, 2012 No. 962, part. V Regulations on the system of remuneration of employees of MKU "KSO".

In accordance with clause 2.1 of the Regulations“On establishing a personal increase coefficient for employees of MKU “KSO”approved by the order of the director of MKU "KSO" dated 04/12/2012 No. 2/4-k, the personal increasing coefficient to the official salary (hereinafter referred to as PPK) is established taking into account the level of professional training of employees, the complexity, importance of the work performed, the degree of independence and responsibility when performing assigned tasks and other factors.

The institution does not have criteria for establishing PPC. The absence of these criteria leads to the risk of a corruption component in the distribution of the institution's wage fund.

When checking the accounting of non-financial assets, the following was established: :

In order to monitor the compliance of accounting data for fixed assets, a turnover sheet for non-financial assets is compiled.

By checking the completeness of acceptance for accounting of fixed assets, inventories, and the correctness of their classification, it was established:

1) During the period under review, the institution purchased spare parts for vehicles, including tires, batteries, fuel pumps, ignition switches, etc. for a total amount of RUB 582,450.71:

Municipal contract dated January 18, 2016 No. 0166300020615000271-0356587-01 for the supply of spare parts for cars with IP Lexikov N.V. in the amount of 211,105.71 rubles.

Municipal contract No. 7/16 dated April 18, 2016 for the supply of spare parts for cars with IP Ivanova O.A. in the amount of RUB 99,895.00.

Municipal contract No. 10/16 dated May 10, 2016 for the supply of tires for passenger cars for the needs of MKU “KSO” with IP Baev S.I. in the amount of RUB 72,720.00.

Agreement from 08/24/2016 No. 17/16 for the supply of spare parts for cars with IP Lesikov N.V. in the amount of RUB 99,130.00.

Municipal contract No. 23/16 dated December 19, 2016 for the supply of tires for passenger cars for the needs of MKU "KSO" with IP Bobkova T.P. in the amount of RUB 99,600.00.

In accordance with paragraph 118 of Instruction No. 157n, spare parts purchased by the institution, including tires and batteries, are recorded in account 0 105 36 000 “Other inventories - other movable property of the institution.” When spare parts (engines, batteries, tires, etc.) for vehicles are put into operation, they are written off from the balance sheet and reflected in off-balance sheet account 09 “Spare parts for vehicles issued to replace worn-out ones” (hereinafter referred to as off-balance sheet account 09) during the period of their operation (use) as part of vehicles. The list of material assets accounted for in the off-balance sheet account is established by the accounting policy of the institution ( item 349 Instructions No. 157n).

Analytical accounting for off-balance sheet account 09 is carried out in card quantitative and total accounting of material assets in the context of persons who received material assets, indicating their positions, surnames, first names, patronymics (personnel numbers), vehicles, by type of material assets (indicating production numbers - if available) and their quantity.

In violationitem 349 Instruction No. 157n, when issuing spare parts (tires, wheels) for vehicles into operation at MKU “KSO”, they are taken into account in account 105 “Inventories” (instead of off-balance sheet account 09).When other spare parts are installed on a vehicle to replace worn ones, they are written off from the balance sheet regardless of their cost, without further reflection on an off-balance sheet account during the period of their use as part of the vehicle.

In addition, the Regulations on the accounting policy of MKU “KSR” for 2016, approved by order of the director of MKU “KSO” dated December 30, 2015 No. 526-k,The list of spare parts for vehicles accounted for in off-balance sheet account 09 has not been determined.

For example, the institution installed spare parts (purchased under contract dated 04/18/2016 No. 7/16 with individual entrepreneur O.A. Ivanova, received under the delivery note dated 04/18/2016 No. 1): power steering pump SKODA worth RUB 17,895.00, oil pump SKODA assembled, worth RUB 10,700.00, turbine SKODA assembled costing RUB 67,300.00. (installation certificates dated 04/18/2016, 04/29/2016) were written off from the balance sheet without further recording them on an off-balance sheet account in order to control their use.

2) The institution concluded a municipal contract from 05.09.2016 № 14/16 for the supply of stationery for the needs of MKU "KSO" with LLC "Alex" in the amount of 68,714.30 rubles. The goods were received according to the consignment note dated 09/05/2016 No. RN16-06245, payment was made by payment order dated 11/17/2016 No. 423 in the amount of 68,714.30 rubles.

In addition to stationery, calculators were purchased Canon AS-888-RD in the amount of three pieces with a total cost of RUB 1,494.00. (RUB 498.00 each).

Based on clause 45, clause 53 Instructions No. 157n fixed assets are accepted for accounting in accordance with the requirements of the classification of fixed assets, which is established OK 013-94 "All-Russian Classifier of Fixed Assets", approved Resolution State Standard of Russia dated December 26, 1994 No. 359. (hereinafter referred to as Classifier OK 013-94). Based on this Classifier OK 013-94 calculators are classified as office equipment. In turn, office equipment and computer equipment are information equipment. Thus, regardless of cost, calculators are included in fixed assets. From January 1, 2017, the Document lost its validity due to publication Order Rosstandart dated December 12, 2014 No. 2018-st. and the All-Russian classifier fixed assets (OKOF) OK 013-2014 (SNA 2008) according to which calculators belong to Machinery and equipment not included in other groups. According to paragraph 373 of Instruction No. 157n, to account for fixed assets in use by an institution worth up to 3,000 rubles inclusive, with the exception of library collections and real estate objects, in order to ensure proper control over their movement, account 21 “Fixed assets worth up to 3” is used 000 rubles inclusive in operation.”

In violationparagraph 45 , P.53 , paragraph 373 of Instruction No. 157n, calculators are included in inventory on account 105 “Inventory” for a total amount of RUB 1,494.00.

In addition, payment for calculators, which are information equipment, was made according to the type of expense (hereinafter referred to as CVR) 244 “Other purchase of goods, works and services to meet state (municipal) needs”, whichapplicationsInstructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on March 1, 2017) in relation to clause 5 of Chapter III“Classification of budget expenditures” (hereinafter referred to as Instructions on the procedure for applying the budget classification of the Russian Federation). Costs for calculatorsin the amount of RUB 1,494.00 ., should have been reflected in CWR 242 “Purchase of goods, works, services in the field of information and communication technologies.”

Based on the inventory book data as of January 1, 2016, the book value of fixed assets was RUB 28,620,444.53. During 2016, fixed assets worth over RUB 3,000.00 were received for a total amount of RUB 1,360,858.00. Fixed assets were disposed of for a total amount of RUB 4,962,111.00. As of December 31, 2017, the book value of fixed assets amounted to 25,019,191.53 rubles, which corresponds to the data of the turnover sheet of material assets, the general ledger, and annual reporting.

According to the decree of the administration of the municipal formation of the city of Novomoskovsk dated December 20, 2016 No. 4263 “On the write-off of vehicles of the MKU “Special Service Plant”, on the basis of the order of the MKU “KSO” dated December 27, 2016 No. 404-k, passenger cars were written off, deregistered and scrapped vehicles with a total book value of RUB 871,711.00:

VAZ - 21310, book value 306,000.00 rubles, residual value 0.00 rubles;

VAZ - 21104, book value 269,860.00 rubles, residual value 0.00 rubles;

VAZ - 21104, book value 295,851.00 rubles, residual value 0.00 rubles.

The write-off was made on the basis of vehicle inspection reports dated November 8, 2016 by a commission consisting of the head of the transport department S.V. Petrukhin, the head of the economic department M.G. Pletnev, and the accountant O.Yu. Pavlichenko. and a report on determining the market value of vehicles dated November 24, 2016 No. 104-11.2016, compiled by appraiser A.V. Kirienkov, who is a member of a self-regulatory organization of appraisers: the All-Russian organization “Russian Society of Appraisers”. According to the report, the volume of repair work and the cost of spare parts to restore vehicles significantly exceeds the economic feasibility of its implementation.

Deregistration is confirmed by certificates of deregistration for further disposal, issued by department No. 10 of the MREO of the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia for the Tula region on December 27, 2016.

According to the agreement for the supply of scrap ferrous metals dated January 19, 2015 No. 5Tml15 between Vtorchermet NLMK West LLC and MKU KSO, acceptance and payment for scrap ferrous metals was carried out.

The delivery and acceptance of scrap is confirmed by acceptance certificates dated December 28, 2016 Nos. 1516, 1517, 1518, 1519 and a delivery note dated December 28, 2016 No. 1 in the amount of RUB 38,520.40.

Payment for scrap metal was confirmed by payment order No. 727 dated February 17, 2017 in the amount of RUB 38,520.40.

During the inspection of services provided on a paid basis, it was established that in 2016, the municipal budget of the city of Novomoskovsk received income from the provision of paid parking services located in the village of Moshok,236,500.00 rubles were received. In the same time, budget costsmunicipal formation of the city of Novomoskovsk for the maintenance of parking in 2016 amounted toabout RUB 1,200,000.00 . (utilities, employee wages, taxes).

Budget income from the provision of parking services located in Novomoskovsk, st. Mira, receivedRUB 439,954.5

In order to ensure the reliability of accounting and reporting data, an inventory of assets and liabilities is carried out. The procedure and timing of the inventory are regulated by the Methodological Instructions for Inventory, approved by order of the Ministry of Finance of the Russian Federation dated June 13 1995 . No. 49 “On approval of guidelines for inventory of property and financial obligations” (hereinafter referred to as Guidelines for the procedure for conducting inventory No. 49), and an order for the Institution.

The latest inventory of fixed assets was carried out as of December 1, 2016 (order No. 329-k dated October 31, 2016 “On conducting an inventory”). The latest inventory of strict reporting forms, material reserves on the balance sheet and listed in off-balance sheet accounts was carried out as of November 1, 2016 (order dated September 30, 2016 No. 297-k “On the inventory.” Chairman of the commission - director of MKU “KSO” Polotnyak S. .WITH.The inventory commission included the following financially responsible persons: Pletnev M.G. – head of the economic department, Petrukhin S.V. - Head of Transport Department.Financially responsible persons are not included in the inventory commission, but their presence when checking the actual availability of property is mandatory ( clause 2.8 Methodological instructions on the procedure for conducting inventory No. 49). According to the results of the inventory carried out by the institution, no surpluses or shortages were found; no discrepancies with accounting data have been established.

As a result of conducting a selective inventory of fixed assets, inventories, being in the custody of the financially responsible person Petrukhin S.V., head of the transport department, carried out during the audit as of 04/27/2017 (order dated 04/26/2017 No. 107-k “On carrying out an inventory”), no surpluses or shortages were found .

During the inspection of vehicles, it was established that 3 units of transport equipment are parked at the address: Novomoskovsk, st. Mira,inoperative: automobile HONDA CR-V 4WD LX , book value RUB 495,000.00, car Mitsubishi Outlander 2.0, with a book value of 874,505.16 rubles, a VAZ-21074 car, with a book value of 161,842.00 rubles.

The annual transport tax on the above-mentioned non-operating transport isRUB 12,295.00(automobile HONDA CR-V 4WD LX – RUB 8,100.00, car Mitsubishi Outlander 2.0 – 3,454.00 rubles, car VAZ-21074 – 741.00 rubles).

Tires installed on a vehicle are assigned to it, which is recorded in tire operation cards in accordance with Appendix 12 of the Rules operation of automobile tires (AE 001-04), approved By order Ministry of Transport of Russia dated January 21, 2004 N AK-9-r (hereinafter referred to as Rules and the operation of car tires). It should be noted that the validity of this document was intended for a certain period (until December 31, 2007), however, given that a new document in this area was never published, the Russian Ministry of Justice gave instructions to continue to be guided by the above By order (Letter Ministry of Justice of Russia dated September 21, 2009 N 03-2609). In accordance with paragraph 83 Rules operation of car tires, all columns of the tire operation registration card must be filled out. During the inspectionfacts have been established that there is no data in the columns of tire operation cards that allow identification of the tire, namely: tire model, tire designation (size), serial (factory) number, date of manufacture.

Checking compliance with cash discipline it has been established that everythingsettlement transactions, including salary payments, are carried out by bank transfer.

Accounting for monetary documents (gasoline coupons) in the institution is carried out in accordance with paragraphs. 169 – 172 Instruction No. 157n: receipt of such documents at the cash desk and issuance from the cash desk of such documents are issued by Receipt Cash Orders(f. 0310001) and Expenditure cash orders(f. 0310002) with the entry “Stock” on them.

Incoming and outgoing cash orders with the entry “Stock” are registered in the Journal of Registration of Incoming and Outgoing Cash Documents. Accounting for transactions with monetary documents is kept on separate sheets of the institution's Cash Book with the entry “Stock” written on them. Analytical accounting of monetary documents is carried out according to their types in the Funds and Settlements Accounting Card. Accounting for transactions with monetary documents is maintained in the Journal for Other Transactions on the basis of documents attached to the cashier's reports. The cash book for 2016 is numbered and laced.

Checking advance reports for 2016 it was established thatThere were no purchases of goods through accountable persons. Advance reports of drivers on used fuel coupons were checked. No violations were found.

When checking the execution of travel documents It was revealed that on the reverse side of the waybillthe person operating the car during the day does not sign on every line , which indicates the place of departure and destination, time of departure and return, and one at the bottom of the waybill.Filling out the waybill in this way does not make it possible to confirm the use of the car during the day for each indicated direction. Facts of incomplete filling of lines in the columns “Place of departure” and “Destination” were also found (the specific address of the vehicle is not indicated ), which makes it difficult to justify the production nature of the trip and confirm the speedometer readings (letter of the Ministry of Finance of Russia dated October 3, 2012 No. 02-06-10/4066).

Inspection in the field of procurement MKU "KSO" was carried out according to the submitted documents, information contained in the AIS Budget, as well as according to information posted on the official website of the Russian Federation on the Internet to post information on placing orders for the supply of goods, performance of work, provision of services www.zakupki.gov.ru.

In order to ensure planning and implementation in MKU "KSO" of procurement of goods, works, services to meet municipal needs, in accordance with Federal Law dated 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to provide public and municipal needs" (hereinafter referred to as Federal Law No. 44-FZ), by Order of the Ministry of Economic Development of Russia dated October 29, 2013 No. 631 "On approval of the Standard Regulations on Contract Service" and on the basis of the Charter of the MKU "KSR" by the Customer, created for 2016 contract service without the formation of a separate structural unit (order of the institution dated June 25, 2014 No. 286/1-k “On the creation of the contract service of the MKU “KSO”), the permanent composition of the contract service employees was determined (Appendix No. 1), the Regulations (Regulations) on the contract service were developed service (Appendix No. 2).

The permanent composition of contract service employees as of 01/01/2016:

1. Pletnev M.G. – head of the economic department – ​​deputy chairman of the auction commission of the authorized body for procurement;

2. Basova N.S. – accountant of the 2nd category – member of the auction commission of the authorized body for procurement;

3. Gudz Yu.Yu. – administrator;

4. Pavlichenko O.Yu. – category 2 accountant - member of the auction commission of the authorized body for procurement.

In violation of paragraph 6 of Art. 38 of Federal Law No. 44-FZ during the audited period and at the time of auditthe contract service and auction commission of the authorized body for procurement include employees : Pletnev M.G., Basova N.S., Pavlichenko O.Yu.,who have not undergone special training giving the right to purchase goods, works, and services to meet state and municipal needs.

In accordance with paragraph 8 of Art. 99 of Federal Law No. 44-FZ, the audit in the field of procurement was carried out on the following issues:

1. Justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), included in the schedule.

To obtain price information in relation to goods, work, services in order to determine the price of the contract (agreement) in the period under review, the Institution sent requests for price information, collected and analyzed publicly available price information. The initial (maximum) contract price was determined by the method of comparable market prices (market analysis) based on the lowest of 3 price offers from suppliers.

No violations were found.

2. Application by the customer of liability measures and taking other actions in the event of violation by the supplier (contractor, performer) of the terms of the contract.

The institution concluded a municipal contract dated January 18, 2016 No. 0166300020615000271-0356587-01 for the supply of spare parts for cars with IP Lexikov N.V. in the amount of 211,105.71 rubles. The method for determining the supplier is an electronic auction. The contract has been executed and paid in full. According to clause 3.1 of the contract, the delivery time for the Goods: within 10 (ten) calendar days from the date of conclusion of this Contract. The goods were delivered according to the delivery note dated 02/01/2016 No. 7580, which isviolation of clause 3.1 of the contract concluded with IP Lesikov N.V., as well as violation of Art. 314 of the Civil Code of the Russian Federation. In violation of Parts 6 and 7 of Art. 34, clause 3, part 1, art. 94 Federal Law No. 44-FZ

Clause 6.3 of the contract defines the procedure for calculating penalties in the event of delay in fulfillment by the supplier of obligations stipulated by the contract.

Amount of penaltiesunder contract dated January 18, 2016 No. 0166300020615000271-0356587-01 for the supply of spare parts for cars with IP Lexikov N.V. amounted toRUB 928.87

The institution signed a contract dated March 21, 2016 No. 3/16 for the supply of automobile oils for the needs of MKU "KSO" with IP Subbotin M.I. in the amount of 99,859.75 rubles. The method of determining the supplier is a single supplier. The contract has been executed and paid in full. According to clause 2.2 of the contract, delivery of goods is carried out within 3 working days from the date of signing the contract. The goods were delivered according to the delivery note dated 04/11/2016 No. SU-0004428, which isviolation of clause 2.2 of the contract concluded with IP Subbotin M.I., as well as violation of Art. 314 of the Civil Code of the Russian Federation). In violation of Parts 6 and 7 of Art. 34, clause 3, part 1, art. 94 Federal Law No. 44-FZ the customer did not send a demand for payment of penalties (fines, penalties).

Amount of penaltiesunder contract No. 3/16 dated March 21, 2016 for the supply of automobile oils for the needs of MKU “KSO” with IP Subbotin M.I. amounted toRUR 584.18

The institution signed a contract dated October 17, 2016 No. 19/16 for the supply of automobile oils for the needs of MKU "KSO" with IP Subbotin M.I. in the amount of 52,205.35 rubles. The method of determining the supplier is a single supplier. The contract has been executed and paid in full. According to clause 2.2 of the contract, delivery of goods is carried out within 3 working days from the date of signing the contract. The goods were delivered according to the delivery note dated October 27, 2016 No. SU-0025918, which isviolation of clause 2.2 of the contract concluded with IP Subbotin M.I., as well as violation of Art. 314 Civil Code of the Russian Federation. In violation of Parts 6 and 7 of Art. 34, clause 3, part 1, art. 94 Federal Law No. 44-FZ the customer did not send a demand for payment of penalties (fines, penalties).

Clauses 5.3 and 5.4 of the contract define the procedure for calculating penalties in the event of delay in fulfillment by the supplier of the obligations stipulated by the contract.

Amount of penaltiesunder contract No. 19/16 dated October 17, 2016 for the supply of automobile oils for the needs of MKU “KSO” with IP Subbotin M.I. amounted to118.77 rub.

Thus, the total amount of penalties for the above contracts amounted to RUB 1,631.82.

3. Compliance of the goods supplied, the work performed (its result) or the service provided with the terms of the contract.

During the inspection, a visual inspection of the delivered goods, the work performed (its results), and the services provided was carried out. The parameters of the goods supplied, work performed, services provided correspond to the parameters specified in the technical specifications, invoices, and work completion certificates.

No violations were found.

4. Timeliness, completeness and accuracy of the reflection in accounting documents of the goods supplied, the work performed (its result) or the service rendered.

During the audit, it was established that the accounting documents timely and fully reflect the goods supplied, work performed (its results) and services provided.

5. Compliance of the use of the delivered goods, the work performed (its result) or the service provided for the purposes of the procurement.

No violations were found.

Other violations identified during the procurement audit:

Violations related to late payment for goods supplied (work performed, services rendered)

In violation of the requirements of Part 5 of Art. 34 of Federal Law No. 44-FZ payment terms under concluded contracts were violated, which resulted in delayed payment. This violation could lead to financial risks on the part of the customer in the form of payment of penalties for late payment for goods, which in turn could lead to ineffective use of budget funds.

11.04.2016 № 6/16 for the supply of a padlock from IP Shevtsov A.A. in the amount of RUB 3,500.00. According to clause 4.2 of the contract, payment for the services provided is made by the Customer by transferring funds in the currency of the Russian Federation to the Supplier's bank account within 10 (ten) calendar days after the Parties sign the acceptance certificate for the services provided in the absence of comments on the completeness and quality of the services provided.

The goods were received according to the delivery note dated 04/11/2016 No. 14.

payment was made late by payment order dated April 26, 2016 No. 113 in the amount of RUB 3,500.00.

As of the cut-off date of 04/21/2016, the balance on the personal account under KBK 852 0412 9990000590 244 was 8,244.25 rubles. (including according to Sub-CESR 340.01.00 - 3,500.00 rubles).

The institution concluded a municipal contract from 19.12.2016 № 22/16 for the supply of paper in A-3 and A-4 formats for the needs of MKU “KSO” with LLC “Alex” in the amount of RUB 25,000.00. According to clause 2.4 of the contract, payment for the Goods is made by the Customer by transferring funds in the currency of the Russian Federation to the Supplier's bank account within 20 (twenty) banking days after delivery of the Goods based on the invoice, delivery note, invoice provided by the Supplier.

The goods were received according to the delivery note dated December 20, 2016 No. RN16-09942.

In violation of Part 5 of Art. 34 Federal Law No. 44-FZ, clause 2.4 of the contract payment was made late by payment order dated 02/03/2017 No. 41 in the amount of RUB 25,000.00.

As of the cut-off date of January 15, 2017, the balance on the personal account under KBK 852 0412 9990000590 244 was RUB 271,000.00.

The total amount of violations by the customer of the terms of the contracts determining the payment period for the work performed amounted toRUB 28,500.00 if there are balances in the institution’s personal account as of the deadline date.

An audit of the annual reporting of MKU “KSR” established:

As of 01/01/2016 MKU "KSO" has a debt :

1. accounts receivable in total RUB 734,730.61., of them:

Vtorchermet NLMK West LLC - RUB 5,216.40. The debt arose as a result of scrap steel (written-off non-financial assets) for scrap metal;

Accounts receivable for settlements with payers of other income (privatization, paid parking) – RUB 14,802.00;

Litcom LLC - 694,876.52 rubles. – supply of gasoline (advance payment under municipal contract No. 0866300000215000003-0356587-01 for the supply of AI-92 gasoline dated October 30, 2015; clause 2.5 of the contract does not provide for advance delivery of goods );

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 19,835.69 rubles. - payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

2. creditor in total RUB 2,693,592.41., of them:

Debt on settlements with payers of other income (privatization services) - RUB 150,962.00;

Novomoskovsk Heating Company LLC - RUB 47,145.53. – provision of services for the supply of thermal energy for December 2015;

Novomoskovsk Energy Sales Company LLC - RUB 10,592.57. – provision of electricity supply services for December 2015;

LLC PKF Teka - RUB 24,284.00. – provision of electricity supply services for December 2015;

LLC CEOT "Tulatekhekspertiza" – 3,000.00 rubles. – provision of services for the preparation of statistical reporting;

IP Lesikov N.V. – 99,652.00 rub. – supply of spare parts for cars;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 716,532.00 rubles. - personal income tax calculations;

Office of the Federal Service for Supervision of Natural Resources (Rosprirodnadzor) for the Tula Region - RUB 2,966.00. – tax paymentfor negative impact on the environment;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 2,826.00 rubles. – payment of transport tax for the 4th quarter of 2015;

Tula regional branch of the Social Insurance Fund of the Russian Federation – 6,183.55 rubles. – payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases;

Branch of the Pension Fund of the Russian Federation - 291,972.28 rubles. – payment of insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund;

Branch of the Pension Fund of the Russian Federation - 1,245,460.28 rubles. – payment of insurance contributions for compulsory pension insurance to pay the insurance part of the labor pension;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 20,332.17 rubles. – payment of property tax for the 4th quarter of 2015;

Funds received for temporary disposal – RUB 71,684.03.

During 2016, accounts receivable and payable as of 01/01/2016 were repaid in full.

As of January 1, 2017, MKU “KSO” has debt:

1. accounts receivable in total RUB 60,753.45., of them:

LLC Vtorchermet NLMK West - RUB 38,520.40. The debt arose as a result of scrap steel (written-off non-financial assets) for scrap metal. The debt was repaid in February 2017;

Accounts receivable for settlements with payers of other income (privatization, paid parking) - RUB 17,195.00;

Novomoskovsk Energy Sales Company LLC - RUB 5,038.05. – advance payments for electricity supply;

2. creditor in total RUB 5,345,117.51., of them:

Debt on settlements with payers of other income (privatization services) - 213,691.38 rubles;

Novomoskovsk Heating Company LLC - RUB 8,630.42. – provision of services for the supply of thermal energy for December 2016;

LLC PKF Teka - RUB 3,645.53.00. - provision of electricity supply services for December 2016;

LLC "New Housing Company" - 105.46 rubles. – for garbage removal;

IP Kirienkov A.V. – 12,000.00 rub. – for the assessment of vehicles;

LLC CEOT "Tulatekhekspertiza" - 9,000.00 rubles. – provision of services for the preparation of statistical reporting;

Orion Invest LLC - RUB 39,920.00. – supply of computer equipment;

Alex LLC - RUB 102,442.00. – supply of paper and household chemicals;

JPC Rus LLC - RUB 270,608.75. – supply of gasoline;

IP Bobkova T.P. – 99,600.00 rub. – supply of car tires;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 1,099,026.00 rubles. – personal income tax calculations;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 11,024.32 rubles. – payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 133,127.90 rubles. – payment of transport tax for 2016, payment of penalties;

Tula regional branch of the Social Insurance Fund of the Russian Federation – 3,391.05 rubles. - payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases;

Branch of the Pension Fund of the Russian Federation - 606,617.72 rubles. – payment of insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund (repaid at the time of inspection in the amount of 448,814.51 rubles);

Branch of the Pension Fund of the Russian Federation - 2,610,594.98 rubles. – payment of insurance contributions for compulsory pension insurance to pay the insurance part of the labor pension (repaid at the time of inspection in the amount of RUB 1,934,043.67);

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - 32,889.00 rubles. – payment of property tax for 2016;

Funds received for temporary use – RUB 88,803.00.

Accounts receivable as of 01/01/2017 were repaid in full.Accounts payable as of 01/01/2017 in the amount of RUB 834,354.52. not repaid at the time of inspection.

The actual amounts of accounts receivable and payable as of 01/01/2016 and as of 01/01/2017 correspond to accounting data.

As a result of checking the annual reporting forms for 2016 Incorrect completion of reporting data on the Report on Budget Obligations (form 0503128) was detected.The Report reflects the budgetary and monetary obligations assumed by the institution under agreement dated December 13, 2016 No. 305 for the supply of goods with Orion Invest LLCin the amount of RUB 39,920.00. according to KBK 852 0412 9990000590 244, should have been reflected according to KBK 852 0412 9990021920 242, What is a violation of the methodology applicationsInstructions on the procedure for applying the budget classification of the Russian Federation.

In 2016, MKU "KSO" issued demands for payment of penalties and fines.

Penalties and fines in the amount of RUB 348,663.98. incurred for late payments:

Branch of the Pension Fund of the Russian Federation - payment of insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund (penalties in the amount of 41,779.90 rubles);

Branch of the Pension Fund of the Russian Federation - payment of insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor pension (penalty in the amount of 191,367.77 rubles);

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - settlements for personal income tax (penalties in the amount of 38,837.04 rubles);

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (penalty in the amount of 973.47 rubles);

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Tula region - payment of property tax (penalty in the amount of 1,205.80 rubles);

Branch of the Pension Fund of the Russian Federation - Fine under Act No. 081S18160001464 dated 09/08/2016. reg.081-020-023016 (fine in the amount of RUB 74,500.00).

The occurrence of penalties and fines for late payments in the amount of RUB 348,663.98. is a violation of the principle of effectiveness and efficiency in the use of budget funds (Article 34 of the Budget Code of the Russian Federation).

Based on the above, the MCU “CSR” establishes:

1. Facts of signature of primary accounting documents by a person on vacation.

2. The fact of establishing additional paid leave for irregular working hours in the absence of a list of positions of employees with irregular working hours in the institution (Article 101 of the Labor Code of the Russian Federation).

3. Lack of criteria for establishing PPC.

4. Illegal write-off of material assets (spare parts for vehicles) from the balance sheet account at the time of their installation in the vehicle (

6. Violation of the methodology for applying the Instructions on the procedure for applying the budget classification of the Russian Federation in the amount of RUB 1,494.00.(chapter 5 III Instructions on the procedure for applying the budget classification of the Russian Federation).

7. Inclusion of financially responsible (inventoried) persons into the inventory commission of the institution ( Absence of a signature on the waybill of the person who used the car for each indicated direction.

10. Facts of incomplete completion of route information in waybills, allowing to confirm the production nature of the trip and speedometer readings (letter of the Ministry of Finance of Russia dated October 3, 2012 No. 02-06-10/4066).

11. Inclusion in the contract service and auction commission of the authorized body for procurement of employees of the institution who have not undergone special training, giving the right to purchase goods, works, services to meet state and municipal needs (Clause 6 of Article 38 of Federal Law of the Russian Federation No. 44-FZ ).

12. Failure to apply appropriate liability measures and other actions in cases of violation by the contractor of the terms of the contract. Failure to collect penalties for late delivery of goods in the total amount of RUB 1,631.82. (Article 314 of the Civil Code of the Russian Federation, Part 6, 7, Article 34, Clause 3, Part 1, Article 94 of Federal Law No. 44-FZ).

13. Violation by the customer of the terms of the contracts defining the procedure for payment for goods for the total amountRUB 28,500.00if there are balances in the institution’s personal account as of the deadline date (Part 5, Article 34 of Federal Law No. 44-FZ).

14. The fact of an advance payment not provided for by the terms of the municipal contract.

15. Outstanding accounts payable formed as of 01/01/2017 in the amount of RUB 834,354.52.

16. Incorrect completion of one of the annual reporting forms for 2016 (form 0503128) in the amount of RUB 39,920.00.(Specify on the procedure for applying the budget classification of the Russian Federation).

17. Ineffective use of funds in the amount of 360,958.98 rubles, of which: 348,663.98 rubles. – due to the occurrence of penalties and fines for late payments (Article 34 of the Budget Code of the Russian Federation), RUB 12,295.00. – annual budget expenditures (transport tax) on non-operating transport. Costs of maintaining an unprofitable parking lot.

Consultant T.A. Baryshnikova

Senior Inspector A.Yu. Semenov

Director of MKU "KSO"S.S. Polotnyak

Chief accountant of MKU "KSO" N.N. Pavlichenko

– a document that is drawn up by several persons and confirms the fact of verification of financial and economic activities. The economic and financial activities of persons who conduct foreign economic transactions that are subject to export control must be checked in accordance with Article 17 of the Federal Law “On Export Control” dated July 18, 1999. The inspection is carried out on the basis of an appropriate order, the date and number of which are indicated in the report drawn up based on the results of the inspection.

The audit report of economic financial activities is drawn up by authorized persons who have the right to request documents that are necessary for the audit.

If deficiencies and violations were identified during the previous inspection, the report indicates whether the decision to eliminate them was implemented.

Purpose of inspection

Audits of a company's financial activities are carried out when it is necessary to create a comprehensive picture of the company's condition. When checking, all areas of activity must be thoroughly analyzed, for which it is necessary to study:

documents confirming ownership of real estate or the correctness of the lease of premises;

accounting reports;

money;

presence of debts;

completed and current financial transactions with shares and securities, etc.

An investor, as an interested party, regulatory authorities or owner can initiate an inspection.

Verification tasks

During the verification process, the following is assessed:

reliability of information about the company’s economic activities;

compliance of company documents with legal requirements;

the truthfulness and accuracy of the information contained in the investment documentation;

profitability and competitiveness of the company;

the feasibility of the development strategy chosen by the company;

risks associated with purchasing or investing in a company.

When deciding to invest in a company, a potential investor must make an objective assessment of the profitability of upcoming financial investments.

Check procedure

To verify financial and economic activities, interested parties in the vast majority of cases turn to audit companies, since only a third-party organization can fairly assess the state of affairs of the enterprise.

The audit working group usually includes a consultant, accountant, analyst, auditor and lawyer. Based on the results of the collection and thorough analysis of the company’s activities, an interim report is drawn up for each of the areas of activity. If the customer wishes, the data can be compiled into a general report.

Typically, the audit will examine the following issues:

system of economic accounting, control and analysis at the enterprise;

legality of all financial transactions;

issuance and receipt of money, authenticity of work performed and transactions completed;

comparison of accounting data with the information presented in the reporting and balance sheet;

comparison of information about transactions and business procedures related to them;

Comparing bank disbursement and account records with information provided by the bank.

Quite often, problems in the financial and economic activities of a company are discovered only during an audit. That is why it is so important to carry out a comprehensive and qualified study before investing in a company and for an objective assessment of its condition.

Based on the results of the analysis of the company’s activities, an act is drawn up - a document confirming the fact of the inspection and containing the identified violations. In cases where no violations could be identified, a report is also drawn up.

This document must contain the following information:

Company name (full and abbreviated), and in the case of verification of an entrepreneur without forming a legal entity - last name, first name, patronymic.

The location where the inspection was carried out.

Information about the inspectors - the company or official.

Period of the inspection (start and completion dates).

Significant circumstances related to the identified violations.

The essence of the violation.

Facts of refusal to submit documents.

General conclusion about the test results.

The act is drawn up in 2 or 3 copies, depending on the number of interested parties. Typically, one copy is given to the customer of the audit, the second to the company being audited, and the third to the inspectors.

Sample report of inspection of financial and economic activities

Report of inspection of financial and economic activities

ST "Louvre" for the period from 01/01/2013 to 12/31/2013.

ST "Louvre"

Kursk region,

Kursk district,

Yuzufovsky s/s,

Kazekovo village

The Audit Commission of the Louvre ST, consisting of: Rusan I.M., Gaiduk L.I., Tymchenko O.N. on behalf of the extraordinary meeting of gardeners of the Louvre ST, an audit was carried out of the financial and economic activities of the ST for the period from 01/01/2013 to 06/30/2015 by seizing documents on the basis of the acceptance certificate and transferring them according to the inventory for verification.

July 12, 2015 Treasurer Govzich V.V. and Chairman of the Board Zyl K.K. in violation of the decision of the general meeting, they refused to issue documents to members of the audit commission.

On July 19, 2015, an extraordinary meeting of the board of the Louvre Association was convened, at which Treasurer V.V. Govzich was present. and again refused to issue documents under the transfer and acceptance certificate.

Due to limited access to documents, the audit commission drew up an interim audit report of financial and economic activities only for 2013.

To carry out the audit, all documents related to the financial and economic activities of the Louvre ST were requested.

Charter of ST "Louvre".

Minutes of general meetings, minutes of board meetings.

Agreement on financial liability with Chairman Zyl K.K.

Staffing schedule.

Job descriptions.

Employment contracts, contract agreements, contracts concluded by ST employees during the audited period.

Salary payment records.

Cash book, receipt and expenditure orders, advance reports.

Bank statements, payment slips.

Agreements with third-party organizations and individuals for the provision of services, certificates of work performed, statements of payment of funds under construction contracts.

Electricity accounting book (by area).

Acts of previous audit commissions.

The following documents were provided for analysis:

Charter of ST "Louvre".

Salary payment records.

Receipt and debit orders were partially provided.

Bank statements, payment slips.

Partially contracts with third-party organizations and individuals for the provision of services (only the contract with Kurskenergo was provided).

Statements on receipt of gardeners' contributions.

Statements of receipt of funds for targeted contributions.

The Audit Commission calculated the receipts of membership fees from gardeners and expenses according to estimates and verified them with the ledger of income and expenses. No discrepancies were found in this part.

According to Art. 40, 45 of the Charter of the Louvre Association, minutes of general meetings, minutes of board meetings are stored permanently.

In providing minutes of general meetings, minutes of board meetings for the period under review, as well as an agreement on the financial responsibility of the chairman, staffing table, job descriptions of full-time employees, Chairman of the Board Zyl K.K. refused rudely. In his words, because of their absence. This fact indicates systematic violations of the Charter of the Louvre Theater Zyl K.K. during his tenure as Chairman of the Board.

According to Art. 46 of the Charter of the Louvre Association, the chairman of the board is elected for a period of three years from the members of the partnership. For the same reason (Zyl K.K., being the chairman of the board, categorically refused to provide all the minutes of general meetings), it is not possible to verify the legality of his tenure.

No employment agreements, contract agreements, or contracts were concluded with any of ST’s full-time employees. Therefore, it is not possible to verify the legality of the calculation and payment of wages to employees, as well as the increase in wages.

According to the Charter of the Louvre Association, the estimates of income and expenses of the partnership, as well as changes and (or) additions made to them, are approved by the general meeting.

During the audited period, the Chairman of the Board Zyl K.K., together with the Treasurer Govzich V.V. independently compiled quarterly estimates and approved them themselves. The revealed fact indicates an exaggeration of powers by these officials, as well as a gross violation of the Charter of the Louvre Association.

Chairman of the Board Zyl K.K. refused to provide all contracts with third-party organizations. For example, there are no agreements:

About the provision of waste removal services. Accordingly, it is not possible to check the frequency and terms of export under the contract, as well as tariffs;

Gas supply agreement (similar).

During the audited period, ST “Louvre” imposed a penalty for late transfers to the Social Security Fund:

July 2013 – 10335 rub.

August 2013 - 8362 rub.

October – 3500 rub.

The revealed fact suggests that the membership fees collected according to the statements were not submitted to the bank on time. The indicated period (July, August, October) refers to the summer season, which indicates that the receipt of contributions from gardeners is regular. The negligent attitude towards the work of Treasurer V.V. Govzich resulted in penalties from the Federal Social Protection Fund.

The maintenance of the electricity accounting book for garden plots for the period from 2013 to the 1st quarter of 2015 was analyzed. Facts of non-payment of paid amounts through the bank were revealed. So, for example, the book does not include payments for electricity for site No. 84 for the entire 2014, for site No. 88 - partially for 2014. What does this indicate about the negligent attitude towards the work of the treasurer V.V. Govzich? It is possible to identify discrepancies between actual payments and entries in the electricity metering book for other areas only through personal verification of each member of the partnership (checking entries in the garden book, bank payment receipts with the electricity metering book).

In 2013, targeted contributions were collected for the reconstruction of the premises for the pumping station. The decision was made at a general meeting in April 2013, the minutes of which are missing.

According to the statement, 41,900,000 rubles were received from ST members. The statement is not closed, it is not processed through the cash register. Which is a gross violation of the legislation of the Republic of Belarus.

Treasurer Govzich V.V. a written report was provided on the distribution and use of these funds, according to which the money was spent as follows:

RUB 2,400,000 – spent on building materials in cash:

Crane - 1,500,000

Sand - 600,000

Bricks, valves, removal by tractor (what?) - Quantity unknown - 300,000

RUB 8,900,000 – paid for construction work and installation of automation for the pump. There are no pay slips.

Issued by Tarelko R. - 1,000,000

For builders (received by Zyl K.K.) - 4,900,000

Issued to Nazarov A.V. - 3,000,000

RUB 19,700,000 - handed over to the chairman Zyl K.K. for the purchase of building materials.

In the amount of 10,900,00 rub. financial documents are not presented at all. Explanations on this issue by Chairman Zyl K.K. refused to give. Treasurer Govzich V.V. explained that all funds, as received from members of the ST, were given to the chairman against signature and financial documents confirming their legal expenditure are with him.

Receipts were provided for which purchases were made before the general meeting made a decision on the reconstruction of the premises for the pumping station; it is impossible to accept such receipts as a basis for confirming expenses due to inconsistency of dates.

It is impossible to accept a sales receipt (undated!) for the purchase of a water meter as a basis for confirming expenses due to the fact that this device was not included in the reconstruction estimate, its actual availability is unknown.

In the report of the treasurer V.V. Govzich payment of the fine established for the administrative penalty committed by the chairman Zyl K.K. and imposed by the representative of the Energonadzor Branch of the RUE "Kurskenergo Interdistrict Department of the Kursk District for the Supervision of Electrical Installations" Resolution No. 200251 dated October 20, 2014, cannot be accepted as a basis for confirming expenses due to the fact that this fine was imposed on Zyl K.K. and must be paid from his personal funds, and also due to the fact that the fine was imposed a year later, after the reconstruction of the pumping station. Repayment of this fine with the funds of members of the gardening partnership is a gross violation of the Charter on the intended use of funds and an abuse of power of the chairman Zyl K.K. and treasurer Govzich V.V.

Documents confirming expenses for the purchase of goods (performance of work, provision of services) are:

cash receipt (its copy certified by the head of a legal entity, division or a person authorized by him, an individual entrepreneur), containing the number, name of the legal entity, initials, surname of the individual entrepreneur, date of sale of goods (performance of work, provision of services), name, quantity and price of the product (work performed, service provided), amount, cashier identifier, when paying for the product (work, service) in cash. In the absence of the specified details in the cash receipt, documents confirming the costs of purchasing goods (performing work, providing services) are a cash receipt and a sales receipt or another document confirming the purchase of goods (performing work, providing services), containing the number and name of the legal entity , initials, surname of the individual entrepreneur, date of sale of goods (performance of work, provision of services), name, quantity and price of goods (performance of work, provision of services), amount, signed by the person who directly carried out the release of goods (performance of work, provision of services), with indicating his position, surname and initials.

Thus, a sales receipt is only a supplement to a cash receipt and without a receipt is not a basis for confirming expenses.

After analyzing the submitted documents, the audit commission came to the conclusion that 11,103,650 rubles were spent on construction materials. The only legal basis for accepting expenses for the purchase of building materials is cash receipts in the amount of 527,950 rubles.

Questions arose regarding the amount of materials used (cement - 44 bags, Lux glue - 12 bags). To provide clarification on these issues, Chairman of the Board Zyl K.K. refused.

In September 2013, an audit commission was already held to check certain issues of the financial and economic activities of the Louvre gardening partnership (namely, the use of targeted funds for the reconstruction of the pumping station), as a result of which an act was drawn up. Financial documents confirming their legal expenditure provided in 2013 and 2015 differ.

So, for example, instead of a receipt for gas silicate blocks 625*300*200 in the amount of 4,311,600 rubles, in 2015 only a sales receipt was provided for the purchase of a water meter in the amount of 2,450,000 rubles.

Due to the fact that not all documents were submitted to the audit commission, the commission was unable to conduct a full audit.

Based on the above, the audit commission made the following conclusions:

1. The amount of the shortfall in the use of targeted contributions from members of the Louvre gardening association for the reconstruction of the pumping station is considered to be 19,496,350 rubles.

2. Recognize the economic and financial work of the Louvre St. Petersburg as unsatisfactory.

3. Express no confidence in the Chairman of the Board of the Louvre Association Zyl K.K.

4. Indicate to the treasurer V.V. Govzich. for negligent attitude towards their functional duties.

5. Raise the question of involving the Chairman of the Board Zyl K.K. to financial liability in accordance with the legislation of the Russian Federation, in case of non-compliance with the decision, raise the question of bringing to criminal liability as having caused material damage to the Louvre Museum through its actions.

Offers:

1. Bring the documentation of the Louvre ST into compliance with the legislation of the Russian Federation (responsible - the CU board, chairman, treasurer) and the Charter of the Louvre ST.

2. Prohibit the treasurer from collecting any cash (membership dues, targeted contributions, taxes, payment for electricity, payment for gas cylinders, etc.). Members of the Louvre Association must make all payments exclusively by bank transfer.

3. The amount of targeted contributions should be recorded in the minutes of general meetings, both in rubles and in convertible currency (for example, the dollar) at the NBRF exchange rate. CT members who are past due will pay the debt based on the dollar amount. Payment should be made in rubles at the NBRF exchange rate on the day of payment. (responsible - secretary of the meeting).

4. Include in the treasurer’s job description:

By the 7th day of the month following the reporting month, provide information about payments made, funds received, and the balance of funds in ST accounts. This information should be printed on paper and posted publicly at the stand, as well as on the ST website;

5. Instruct the board, chairman of the board, and treasurer to be guided in the activities of the Louvre Association exclusively by official documents. Prohibit the purchase of necessities and payment for services for ST in cash.

Audit committee:

Rusan I.M.

Gaiduk L.I.

Act

based on the results of an audit of the financial and economic activities of a municipal budgetary institution

Historical and local history museum of the urban settlement of Fryanovo

for the period 2013-2014.

November 30, 2015
Reason for inspection: Order of the Chairman of the Control and Accounts Chamber of the urban settlement of Fryanovo dated July 20, 2015 No. 23 “On carrying out control activities”, paragraph 2.5 of the Work Plan of the Control and Audit Commission for 2015, approved by the order of the Chairman of the Control and Audit Commission dated December 17, 2014.

Purpose of inspection :

1. Establishing compliance of activities with the requirements of the legislation of the Russian Federation, regulatory legal acts of the urban settlement of Fryanovo, internal regulations of the municipal budgetary institution “Historical and Local Lore Museum of the urban settlement of Fryanovo”;

2. Monitoring the justified and effective use of subsidies allocated for the implementation of state tasks;

3. Control over the targeted use of subsidies allocated for other purposes;

4. Control over the legality of receiving and using funds received from income-generating activities;

5.Checking the correctness of the facts of economic life before drawing up financial statements for the audited period.

Check object: Municipal budgetary institution "Historical and Local Lore Museum of the urban settlement of Fryanovo" (hereinafter referred to as MBU Historical and Local Lore Museum).

Check period: the start of the inspection was 08/01/2015, the end of the inspection was 11/30/2015.

Check carried out: Inspector of the Chamber of Control and Accounts of the urban settlement of Fryanovo Kuchina E. A.

Test method: selective.

The audit was carried out with the knowledge of the director of the MBU Historical and Local Lore Museum E. E. Chernova, and the chief accountant M. V. Fokina.
As a result of the check it was established:

Legal address of the inspected institution: 141146, pos. Fryanovo, Shchelkovsky district, Moscow region, pl. Lenina, house 2.

The full name of the institution is the municipal budgetary institution Historical and Local Lore Museum of the urban settlement of Fryanovo.

The abbreviated name of the institution is MBU Museum of History and Local Lore of the town of Fryanovo.

The budgetary institution was created on the basis of the resolution of the Head of the village of Fryanovo dated May 31, 2004 No. 98. The decision to create a Budgetary institution by changing the type of the existing municipal institution of the Historical and Local Lore Museum of the urban settlement of Fryanovo, Shchelkovo district, Moscow region, was adopted by a resolution of the administration of the urban settlement of Fryanovo dated November 18, 2011 No. 121.

The MBU Historical and Local Lore Museum carries out its activities in accordance with the subject and goals of its activities, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts of the urban settlement of Fryanovo, as well as the Charter approved by the resolution of the administration of the urban settlement of Fryanovo dated December 1, 2011 No. 127 (as amended from February 27, 2015 No. 41).

MBU Historical and Local Lore Museum was created for the following purposes:

Storage of museum objects and museum collections;

Identification and collection of museum objects and museum collections;

Study of museum objects and museum collections;

Publications of museum objects and museum collections;

Implementation of educational and educational activities.

MBU Museum of History and Local Lore is a non-profit organization.

The founder and owner of the property of the MBU Historical and Local Lore Museum is the urban settlement of Fryanovo. The powers of the founder are exercised by the Administration of the urban settlement of Fryanovo.

MBU Historical and Local Lore Museum is a legal entity, has separate property with the right of operational management, an independent balance sheet, personal accounts opened in the financial authority of the Administration of the urban settlement of Fryanovo, a round seal containing the full name of the budgetary institution in Russian, stamps and forms with its name .

In the period under review, the persons responsible for financial and economic activities at the MBU Museum of Local Lore:

With the right of first signature: from 01/01/2013 to 08/19/2014 director Rodionov E.A.; from 08/25/2014 to 09/30/2014 - acting director E.E. Chernova; from 10/01/2014 to the present - director Chernova E.E.

The right of second signature is the director of the MKU “Centralized Accounting Department of the Urban Settlement of Fryanovo” - chief accountant - M. V. Fokina from 01/01/2013 to 08/28/2015; from 08/31/2015 – and. O. Director of the MKU “Centralized Accounting Department of the Urban Settlement of Fryanovo” - Acting. O. Chief Accountant – L. Yu. Uvkina

In accordance with the Federal Law of December 6, 2011. No. 402-FZ “On Accounting” and according to Order No. 55 dated December 29, 2012 “On approval of accounting policies for the purposes of accounting and tax accounting”, the head of the institution is responsible for organizing accounting in the institution and compliance with the law when performing business transactions.

In accordance with Art. 162 of the Budget Code of the Russian Federation, Art. 7 of the Federal Law of December 6, 2011. No. 402-FZ “On Accounting”, the maintenance of accounting records for the MBU Historical and Local Lore Museum is entrusted to the municipal government institution “Centralized Accounting Department of the Urban Settlement of Fryanovo” (hereinafter referred to as the MKU Central Bank of the city of Fryanovo) on the basis of Agreements for the establishment, organization and maintenance of accounting and tax accounting dated December 28, 2012. No. 4, dated December 29, 2013 No. 4, dated December 31, 2014. No. 4.

The MBU Historical and Local Lore Museum carries out a municipal task formed and approved by the Administration of the urban settlement of Fryanovo. The MBU Historical and Local Lore Museum has the right, in addition to the established municipal assignment, and also in cases determined by federal laws, within the established municipal assignment, to carry out work and provide services related to its main types of activities provided for by the Charter, in the established field of activity, for citizens and legal entities persons for a fee and under the same conditions for the provision of the same services.

MBU Historical and Local Lore Museum, in accordance with its Charter, can carry out entrepreneurial and other income-generating activities if it serves the purposes for which it was created and corresponds to the specified goals.

The Chamber of Control and Accounts considers it necessary to note that in accordance with Article 47 “Fundamentals of the legislation of the Russian Federation on culture” (approved by the Supreme Court of the Russian Federation on October 09, 1992 N 3612-1) (as amended by Federal Law No. 83-FZ dated 05/08/2010) state and municipal cultural organizations have the right to conduct income-generating activity in accordance with the legislation of the Russian Federation. In this connection, it recommends bringing the Charter of the MBU Historical and Local Lore Museum in accordance with current legislation.

MBU Historical and Local Lore Museum, in accordance with its Charter, has the right to carry out other types of activities that are not the main activities, if this serves to achieve the goals for which it was created and corresponds to the specified goals, provided that such activities are provided for by the Charter.

The sources of financial support for the MBU Historical and Local Lore Museum are:

Subsidies from the budget of the urban settlement of Fryanovo for the implementation of municipal tasks and for other purposes in accordance with the plan of financial and economic activities;

Income received from business and other income-generating activities;

Free receipts from individuals and legal entities and other sources not prohibited by the legislation of the Russian Federation.

MBU Historical and Local Lore Museum carries out operations with funds received by it through personal accounts opened with the financial authority of the Administration of the urban settlement of Fryanovo No. 20486001082/4, No. 20486001082/2, No. 21486001086. The functions of the financial authority are assigned to the department of economics and finance of the Administration of the urban settlement of Fryanovo in in accordance with the Regulations on the Department of Economics and Finance, approved by order of the Head of the urban settlement of Fryanovo dated 06/04/2010 No. 148; in 2014 – by the Regulations on the Department of Economics and Finance, approved by the order of the Head of the urban settlement of Fryanovo dated 01/10/2014 No. 4, from 2015 – by the Regulations on the department of economics and finance, approved by the order of the administration of the urban settlement of Fryanovo dated 01/13/2015 No. 8.

One of the main documents regulating the financial activities of an institution is the accounting policy. The Accounting Policy for 2013, approved by order of the director of the MBU Historical and Local Lore Museum dated December 29, 2012 No. 55, was submitted for review. There is no accounting policy for 2014 and has not been submitted for review.
1. A random check was carried out for the period 2013-2014.

1.1. During the period under review, agreements were concluded between the administration of the urban settlement of Fryanovo, represented by the Head of the urban settlement of Fryanovo, N. A. Tarychev, and the MBU Historical and Local Lore Museum, represented by the director E. A. Rodionov:

- No. 2 dated January 10, 2013 “On the procedure and conditions for providing subsidies in 2014 for financial support for the implementation of municipal tasks for the provision of municipal services (work)” from the budget of the urban settlement of Fryanovo for a total amount of 3,031.2 thousand rubles (from taking into account changes made to the subsidy transfer schedule in accordance with the additional agreement dated June 21, 2013). According to the report (f. 0503737), the institution's actual expenses from subsidies for the implementation of the municipal task for 2013 amounted to 3,130.728 thousand rubles. The excess of the institution's actual expenses to the amount of the provided subsidy from the settlement budget for 2013 is due to the presence of a balance of funds in the institution's personal account opened with the financial authority of the Administration of the urban settlement of Fryanovo, which does not contradict current legislation.

(For reference: According to clause 17 of Article 30 of Federal Law No. 83-FZ of 05/08/2010 “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”, the balances of funds provided to budgetary institutions that were not used in the current financial year from the corresponding budget of the budget system of the Russian Federation in accordance with paragraph one of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, are used in the next financial year to achieve the goals for which these institutions were created.)

- No. 6 dated 05/31/2013 “On the provision of a subsidy for the implementation of the municipal program of the urban settlement of Fryanovo “Phased increase in wages for employees of municipal institutions of the urban settlement of Fryanovo in 2013” ​​from the budget of the urban settlement of Fryanovo for a total amount of 137.0 thousand rubles. According to the report (f. 0503737), the institution’s actual expenses from subsidies for other purposes as of January 1, 2014 amounted to 137.0 thousand rubles. However, it should be noted that the report on the use of the subsidy for other purposes, submitted monthly in accordance with the above agreement for December 2013, was not submitted to the administration of the urban settlement of Fryanovo.

- No. 4 of 01/09/2014 “On the procedure and conditions for providing subsidies in 2014 for financial support for the implementation of municipal tasks for the provision of municipal services (performance of work)” from the budget of the urban settlement of Fryanovo for a total amount of 3,674.8 thousand rubles. In fact, the subsidy funds were spent, according to the report (f. 0503737) in the amount of 3,608.038 thousand rubles.

- No. 4 of May 27, 2014 “On providing a subsidy to increase wages for employees of the institution” from the budget of the Moscow region in accordance with the Decree of the Government of the Moscow Region of February 25, 2014 No. 113/7, the order of the Administration of the urban settlement of Fryanovo dated May 16. 2014 No. 137 for a total amount of 339.8 thousand rubles. According to the report (f. 0503737), the institution's actual expenses from subsidies for other purposes as of January 1, 2015 amounted to 339.76 thousand rubles.

1.2. Municipal task

1.2.1.Checking the procedure for forming a municipal task

In the period under review, the administration of the urban settlement, within the framework of its powers, carried out:

Formation, approval and ensuring the implementation of municipal tasks for the provision of municipal services;

Formation, approval and implementation of planned targets for the provision of municipal services;

Powers of the owner of museum property.

According to Art. 6, 69.2 of the Budget Code of the Russian Federation, Federal Law dated January 12, 1996 N 7-FZ “On Non-Profit Organizations”, Resolution of the head of the urban settlement of Fryanovo dated September 23, 2009 No. 238 approved the Procedure for the formation and financial support of the implementation of municipal tasks for the provision of municipal services (performance of work) to individuals and legal entities by municipal budgetary institutions of the urban settlement of Fryanovo.

According to the above Procedure, the municipal task is formed by the founder of the municipal institution for the next financial year in accordance with the main activities provided for by their charters. The founder establishes in the municipal assignment the requirements for the composition, quality and (or) volume (content), conditions, procedure and results of the provision of services (performance of work) by the budgetary institution of the urban settlement of Fryanovo to ensure the implementation of the powers of local government bodies of the city as provided for by the legislation of the Russian Federation settlement of Fryanovo in the field of culture, taking into account the needs for municipal services, and also determines the procedure for monitoring the implementation of the municipal task, including the conditions for making changes to the municipal task.

The municipal assignments of the MBU "Historical and Local Lore Museum" for 2013, approved by the Resolution of the administration of the urban settlement of Fryanovo dated January 14, 2013 No. 4, and for 2014, approved by the Resolution of the administration of the urban settlement of Fryanovo dated December 31, 2013 No. 208, were submitted for verification.

Decree of the State Standard of the Russian Federation dated June 28, 1993 No. 163 approved the All-Russian Classification of Services to the Population (OK 002-93), which includes, among other things, the services of cultural institutions in the field of museum affairs: visiting museums, demonstrating museum collections on tour, showing museum exhibitions , displaying exhibition displays, creating museum catalogs and serving museum visitors, making copies (with possible enlargement) of museum exhibits and documents from museum collections.

Resolution of the administration of the urban settlement of Fryanovo dated 02/03/2012 No. 6 approved the list of municipal services (works) provided to individuals and legal entities by municipal budgetary institutions of the urban settlement of Fryanovo.

In accordance with Part 2 of Art. 1 and paragraphs 1,2, Article 4 of the Federal Law of July 27, 2010 N 210-FZ (as amended on July 13, 2015) “On the organization of the provision of state and municipal services” - the participation of organizations in the provision of municipal services implies the provision of services by them , which are necessary and mandatory for their provision; The provision of municipal services is of a declarative nature (provided directly to a specific consumer).

Approved municipal services comply All-Russian Classifier of Services to the Population (OK 002-93) - in terms of classifying as a service such types of activities as: the service of publishing museum objects, museum collections through public display, reproduction in printed publications, on electronic and other types of media, including in virtual mode; work on the formation and accounting of museum objects.

At the same time, work on storing, studying and ensuring the safety of museum exhibits can be carried out by performing the appropriate works, because do not provide for satisfaction of needs specific consumer, but are intended for an indefinite circle of people, which is reflected in the municipal task.