Financial control of non-profit organizations. Checking the financial and economic activities of non-profit organizations Control over the activities of non-profit organizations is carried out by

Speech by the leading expert of the department for non-profit and other organizations of the Office of the Federal Registration Service for the Penza region at a seminar on audits of financial and economic activities of non-profit organizations on March 27, 2008

Dear managers and accountants of non-profit organizations!

2) program documents of non-profit organizations;

journals-orders;

Contracts, documents on the execution of contracts (including invoices, invoices);

Purchase books, sales books;

All currently operating non-profit organizations on the basis of paragraph 1 of Art. 24 of the Federal Law “On non-profit organizations” are endowed with special legal capacity: they can only carry out those types of activities not prohibited by the legislation of the Russian Federation that correspond to the goals of their activities and are provided for in their constituent documents. Therefore, during the audit, it is determined whether the activities of a non-profit organization correspond to the goals provided for by the constituent documents, and how it is reflected in the accounting of the organization.

It should be noted that Chapter 25 of the Tax Code of the Russian Federation provides for the obligation of a non-profit organization to maintain separate records of income and expenses for statutory and entrepreneurial activities.

Funds received from entrepreneurial activities, as well as funds from non-commercial activities, must be used in strict accordance with the requirements of constituent documents. That is, the property of non-profit organizations is formed in two directions:

Cash and other property received in the course of activities,
provided for by the constituent documents: proceeds from the founders (participants,
members), voluntary property contributions and donations from legal entities and individuals, earmarked receipts from legal entities and individuals, including foreign ones (including grants), appropriations from the budget;

Cash and other property received from entrepreneurial activity are funds from own entrepreneurial activity, income from non-operating operations.

Article 50 of the Civil Code of the Russian Federation gives the concept and difference between commercial organizations and non-profit ones. Namely: organizations pursuing profit-making as the main goal of their activities - commercial organizations or not having profit-making as such a goal and not distributing the profits among participants - non-profit organizations.

On the basis of paragraph 2 of article 24 of the Federal Law "On non-profit organizations" non-profit organizations have the right to carry out entrepreneurial activities only insofar as this serves to achieve the goals for which it was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies as a contributor.

It should also be noted that paragraph 1 of Art. 37 of the Federal Law of 01.01.2001 “On Public Associations”, the entrepreneurial activity of public associations should not only contribute to the achievement of statutory goals, but also correspond to these goals.

So, for example, during one of the audits, it was found that the organization

In violation of paragraph 2 of article 24 of the Federal Law of 01.01.2001 No. 7-FZ “On Non-Commercial Organizations”, it carried out activities in the wholesale trade of fresh-frozen products;

In violation of clause 1, clause 3 Article 50 of the Civil Code of the Russian Federation, the entrepreneurial activity of the organization is aimed at making profit, by its nature is not connected, does not correspond to and does not serve the achievement of the purpose for which it was created.

Based on the results of the audit, a presentation was made to the organization and a message was sent to the relevant law enforcement agencies. The organization is currently in liquidation.

Also, during the inspections, violations of the following regulatory legal acts were found:

1) Federal Law of the Russian Federation of 01.01.2001 "On Accounting";

2) The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Council
Directors of the CBR 09/22/1993 No. 40;

3) Instructions of the Ministry of Finance of the USSR and the All-Union Central Council of Trade Unions No. 62 dated January 1, 2001 “On official
business trips within the USSR;

4) Order No. 94n dated October 31, 00 “On approval of the chart of accounts for accounting
financial and economic activities of organizations and instructions for its use”, etc.

Public associations may create economic partnerships, companies and other economic organizations, as well as acquire property intended for conducting entrepreneurial activities. Economic partnerships, companies and other economic organizations created by public associations make payments to the relevant budgets in the manner and in the amount established by the legislation of the Russian Federation.

Income from the entrepreneurial activities of public associations cannot be redistributed among members or participants of these associations and must be used only to achieve statutory goals. Public associations are allowed to use their funds for charitable purposes, even if this is not specified in their charters.

The legislation of the Russian Federation provides for restrictions on the implementation of entrepreneurial activities of certain types of non-profit organizations. So, if a non-profit organization is created in the form of an association or union, then in accordance with paragraph 1 of Art. 121 of the Civil Code of the Russian Federation and clause 1 of Art. And the Federal Law “On Non-Commercial Organizations”, if, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership, or it can create a business company to carry out business activities or participate in such a company.

Since public organizations and other public associations, in accordance with Art. 50 of the Civil Code are among non-profit organizations, entrepreneurial activity should not be the main goal of this organization, that is, the activity for which they were created. Entrepreneurial activity of these organizations should meet the goals of its creation and be of an additional nature to the main activity, expressed in helping to create a material base that would allow them to more intensively and fruitfully realize their statutory goals.

For example, if a sports organization is being created, then the entrepreneurial activity that will meet the goals of its creation and be directly additional to the main activity is as follows:

Organization of sports sections;

Creation of physical culture centers;

Manufacture and sale of sportswear.

However, there are cases when, when submitting documents for state registration, organizations include the following types of economic activity:

Wholesale and retail trade in all types of goods;

Provision of intermediary services in the purchase, sale and lease of real estate;

Engineering surveys for construction;

Presentation of various types of services to consumers;

In such cases, the territorial bodies of Rosregistration make a decision to refuse state registration. Since, in accordance with the current legislation, non-profit organizations must be created for the implementation of social, charitable, cultural and other socially useful goals, and not for entrepreneurial activities.

The functions of the inspector include control over the procedure for using profits received from entrepreneurial activities.

In accordance with paragraph 3 of Art. 26 of the Federal Law “On non-profit organizations”, the profit received by a non-profit organization is not subject to distribution among the participants (members) of the non-profit organization.

Even if a non-profit organization does not carry out entrepreneurial activities, it may have non-operating income, for example, income from the sale of unnecessary property, surpluses identified during the inventory, income in the form of bank interest accrued for using the account balance. If such income takes place, then they should be used strictly for statutory purposes or as part of administrative expenses.

The basis for checking the expenditure of funds and property of a non-profit organization is an assessment of the compliance of expenses with the content of the organization's activities, as well as with the requirements of legal entities and individuals from which the funds were received.

Target funds received for the implementation of a particular program (project, event) must be used strictly for its intended purpose. Funds received in the form of entrance fees, membership fees, fees of founders, participants, can be spent to achieve statutory goals.

In the process of checking the spending of funds by a non-profit organization that does not carry out entrepreneurial activities, attention is drawn to the structure of costs: direct, related to the implementation of non-profit programs (projects), and indirect (administrative). So, if an organization has the status of a charity, it is not entitled to use more than 20% of the financial resources spent by this organization for the financial year to pay administrative and managerial personnel (paragraph 3 of article 16 of the Federal Law of 01.01.01 "On charitable activities and charitable organizations "). In addition, during the audit, the compliance of the activities of the charitable organization with Art. 17 of the Federal Law "On charitable activities and charitable organizations": at least 80% of the income received during the financial year from non-sales operations, income from business entities established by a charitable organization and income from business activities permitted by law must be used to finance charitable programs. When implementing long-term charitable programs, the funds received are used within the time limits established by these programs.

All business transactions conducted by non-profit organizations must be justified and formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Documented expenses are expenses confirmed by documents drawn up in accordance with the current legislation of the Russian Federation.

In accordance with Art. 9 of the Federal Law of 01.01.2001 “On Accounting”, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain mandatory details, named in this article. In accordance with the provisions of this article, the statistical authorities have developed and approved a number of albums of unified forms, which: should be followed.

3) Stage generalization of the stages of verification, drawing up an act

Based on the results of the audit of the financial and economic activities of a non-profit organization, an act is drawn up in accordance with the Procedure for conducting audits. The act reflects the conclusion on the conformity or non-compliance of the activities of the non-profit organization in spending money and using other property, provided for by its constituent documents.

If, during the inspection, facts about the misuse of funds and other property are revealed, based on the results of the inspection, one of the decisions provided for in paragraph 33 of the Procedure for Conducting Inspections No. 000 of 01.01.01 is made. Namely:

Issuance of a written warning;

Initiation of a case on an administrative offense and consideration of materials within the framework of proceedings on cases of administrative offenses (in cases and in the manner established by the legislation of the Russian Federation);

Suspension of activities (in cases and in the manner established by the legislation of the Russian Federation);

Filing a statement of claim with the court on the liquidation of a non-profit organization
(in cases and in the manner established by the legislation of the Russian Federation);

4) Decision-making stage based on the results of the audit

If, during the audit, violations by a non-profit organization of the legislation of the Russian Federation, other regulatory legal acts, control over compliance with which is not within the competence of the Federal Registration Service and the territorial bodies of the Federal Registration Service, the materials received during the audit, no later than 10 working days from the date of detection of such violations, shall be sent to the appropriate control or supervisory authority, i.e., the transfer of materials is carried out according to jurisdiction, including to resolve the issue of consideration of materials in the framework of proceedings on administrative offenses or criminal offenses.

The decisions adopted as a result of the audit are drawn up in the manner prescribed by the legislation of the Russian Federation.

The non-profit organization is notified of the decision.

The subject of control over the activities of non-profit organizations, carried out by the territorial bodies of the Ministry of Justice of the Russian Federation, is:

1. Compliance of the activities of public associations and their structural subdivisions, including the expenditure of funds and the use of other property, with the statutory goals.

2. Observance by regional branches of political parties and other structural subdivisions of political parties of the legislation of the Russian Federation and compliance of their activities with the provisions, goals and objectives provided for by the charters of political parties.

3. Compliance of the activities of religious organizations with the goals and objectives stated in their charters.

4. Compliance of the activities of other non-profit organizations, including the spending of funds and the use of other property, with the goals provided for by their constituent documents, and the legislation of the Russian Federation.

In accordance with Article 32 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Profit Organizations", in relation to a non-profit organization, the territorial body of the Ministry of Justice of the Russian Federation has the right to:

1. Request from the governing bodies of the non-profit organization their administrative documents.

2. Request and receive information about the financial and economic activities of non-profit organizations from state statistics bodies, the federal executive body authorized to control and supervise taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations .

3. Send their representatives to participate in the events held by the non-profit organization.

4. No more than once a year, conduct audits of the compliance of the activities of a non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents, in the manner determined by the federal executive body exercising the functions of legal regulation in the field of justice.

5. In the event of a violation of the legislation of the Russian Federation or the commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning to it indicating the violation committed and the period for its elimination, which is at least a month.

Control methods

Control over the financial and economic activities of NCOs can be internal and external.

External control over the financial and economic activities of NCOs is carried out, firstly, directly by the state; secondly, through audit - entrepreneurial activity of licensed audit organizations; thirdly, organizations and individuals who provided funds for non-commercial activities (donors, grant givers).

State control over the activities of NGOs in the line of compliance with civil law is carried out by the following organizations.

1. The Prosecutor's Office of the Russian Federation. It controls the observance of laws by public associations (according to Article 38 of the Federal Law “On Public Associations”). In case of detection of violations, the Prosecutor's Office of the Russian Federation submits a proposal for their elimination.

2. The body registering non-profit organizations. He exercises control over the compliance of the activities of the non-profit organization with its statutory goals. The specified body has the right:

Request from the governing bodies of the non-profit organization its administrative documents;

Send their representatives to participate in events held by non-profit organizations.

In case of detection of violations by non-profit organizations of the legislation of the Russian Federation or the commission of actions by them that contradict their statutory goals, the body registering non-profit organizations may issue a written warning to the governing bodies of these associations indicating specific grounds for issuing a warning. A warning issued by the body registering non-profit organizations may be appealed by non-profit organizations in court.

If a non-profit organization has received more than two submissions from the Prosecutor's Office of the Russian Federation or more than two warnings in writing from the body that registered it, the non-profit organization may be liquidated by a court decision in the manner established by Article 19 of Federal Law No. 7-FZ of January 12, 1996 "On non-profit organizations."

State financial control over the activities of NPOs is vested in the Accounts Chamber of the Russian Federation and other control bodies of the Russian Federation, including the Central Bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, the State Tax Service of the Russian Federation, the Tax Police Department Russian Federation, Ministry of Property Relations of the Russian Federation.

The activities of public associations, non-state foundations and other non-state non-profit organizations are subject to audit by the Accounts Chamber and the KRU of the Ministry of Finance of the Russian Federation, the Ministry of Property Relations of the Russian Federation insofar as they receive, transfer or use federal budget funds, use and manage federal property, and also in terms of tax, customs and other benefits and advantages provided by federal legislation or federal government bodies.

Organizations receiving targeted funding from international and domestic organizations (the World Bank for Reconstruction and Development, the Soros Foundation, etc.) are subject to the audit of targeted funds.

The State Tax Service of the Russian Federation and the Tax Police Department of the Russian Federation exercise control over taxation. Taxes are a significant component of the revenues of the budget of Russia, constituent entities of the Russian Federation, and local budgets. Every organization pays taxes in one form or another, including non-profit ones. Their payment is regulated by laws and regulations; on certain points that can be interpreted ambiguously, explanations of the tax authorities are published.

But still, it is almost impossible to find an organization that keeps records of the accrual and payment of taxes, and also prepares tax returns without errors.

This is due to ambiguities in the instructive and legislative documents, and with the emergence of such areas of activity for which there are no clear official documents on taxation, and with low qualifications of individual accountants. Errors in taxation can be accidental, they occur even in the most knowledgeable accountants. Finally, there are quite often unscrupulous taxpayers who try to hide the objects of taxation, although it would be possible to invite an experienced auditor to develop financial schemes that optimize the taxation process. All this indicates the need for tax audits. They are carried out by tax inspections, but audit organizations can also be invited for such audits. Based on the results of inspections by the tax authorities, the amount of underpaid taxes is determined, fines are imposed for tax violations and penalties for late payment of taxes. Audits identify tax violations and help eliminate their consequences.

The Tax Police Department of the Russian Federation carries out an operational search for tax crimes.

The organization and methods of conducting inspections by the tax authorities have changed significantly in recent years. This is due to the introduction of the first part of the Tax Code of the Russian Federation (since January 1, 1999) and the appearance of new instructions and regulations that determine the technique for conducting inspections and summarizing their results.

In order for the head of a non-profit organization and the chief accountant to put their documentation in order, they should know the rules of tax audits and be able, in turn, to monitor their implementation. At the same time, one must be prepared for the fact that the check will affect not only the documents of this audited organization, but also the documents of organizations and persons associated with it. This follows from Article 87 of the first part of the Tax Code of the Russian Federation.

Audit of taxation can be cameral and field.

At cameral tax audit the taxpayer submits directly to the tax authority tax declarations and documents on the basis of which they are drawn up, as well as documents on the payment of taxes. These documents are compared with those documents that are in the tax authorities. The tax authority may request from the taxpayer additional information regarding the payment of taxes.

Field tax audit produced at the location of the audited organization. This is a partial thematic check. It is limited by the object of the audit (one or more taxes), by time (no more than two months, in exceptional cases three months) and the frequency of its conduct (no more than once a year for the same tax).

If the organization has branches or representative offices, an additional one month is allotted for checking each of them.

If, during in-house and on-site inspections, the auditors of tax authorities need to obtain information about the activities of the taxpayer related to other legal entities and individuals, the tax authority may require these persons to provide documents related to the activities of the taxpayer. This is a typical tax audit method of collecting evidence. It is called counter check.

According to the Procedure for the appointment of field tax audits, approved by order of the Ministry of Taxation of March 31, 1999 No. GB-3-16 / 67, an audit is carried out on the basis of a decision of the head (his deputy) of the tax authority. This decision takes the form of a decree.

At least one year must elapse from the moment of the previous audit for this tax (as of the date of signing the act of the previous audit). The audit must cover no more than three calendar years of the taxpayer's activity preceding the year of the audit.

Earlier than a year later, an on-site tax audit must be scheduled in case of reorganization or liquidation of the taxpayer.

An on-site tax audit may be repeated by the tax authority, but only as a control procedure and if there are good reasons for this (set out in a reasoned decision of this tax authority).

Employees of the tax authorities must present their official identification and the decision of the head of the tax authority or his deputy to conduct an on-site tax audit.

According to the Instruction "On the procedure for drawing up an act of an on-site tax audit and making a decision based on the results of consideration of its materials", approved by order of the Ministry of the Russian Federation for Taxes and Dues of March 31, 1999 No. 52, an audit report must be drawn up in two copies, and if violations are suspected, containing signs of a crime, then in triplicate. In this case, one copy remains in the audited organization, the second in the tax authority, and the third copy is attached to the materials sent to the tax police to resolve the issue of initiating a criminal case. The act must detail the facts of a tax violation with references to the relevant regulatory documents, provide expert opinions (in the event of an examination), protocols for interviewing witnesses and other protocols.

Attached to the act:

Resolution on the inspection;

Refined calculations by types of taxes;

Acts of inventory of the property of the organization (if it was carried out);

Materials of counter inspections (if any);

Expert opinion (in the case of an examination);

Witness interview protocols;

Premises inspection protocols.

The act may also be accompanied by copies (in some cases, originals) of documents confirming the facts of the violation, certificates of bank accounts, the amount of the authorized capital, the composition of the founders, a certificate of the location of separate divisions.

The original documents are seized if the inspectors have reasonable grounds to believe that these documents can be destroyed, hidden, changed or replaced in order to hide the offenses. To seize documents, you must present a reasoned decision drawn up by the inspector and approved by the head of the relevant tax authority or his deputy. Seizure of documents is carried out necessarily in the presence of attesting witnesses (at least two people) and representatives of the audited organization.

When the original documents are seized, copies are made of them, which are certified by representatives of the tax authority and replace the originals.

Witnesses can be any individuals who are not interested in the outcome of the case. It is not allowed to participate as witnesses of officials of the tax authority.

Seizure of documents is unacceptable to produce at night.

In case of refusal to voluntarily issue documents, their seizure is carried out forcibly.

The list of seized items, their names, quantity, individual characteristics and, if possible, the cost are given in the seizure protocol or in the descriptions attached to it. In addition to the seizure protocol, a seizure act is drawn up, which substantiates the need for seizure and provides a list of documents to be seized. The taxpayer has the right, when seizing documents, to make comments that must be included in the act at his request.

The seized documents must be numbered, laced and affixed with the seal or signature of the taxpayer.

A copy of the protocol is handed over against receipt or sent to the organization from which these documents were confiscated.

From Article 100 of the first part of the Tax Code of the Russian Federation it follows that, based on the results of a tax audit, a certificate of its conduct is drawn up. Not later than two months after the preparation of the certificate, a tax audit act of the established form is drawn up; it must contain documented facts of tax violations revealed during the audit, or the absence of such, as well as the conclusions and proposals of the inspectors to eliminate the violations identified. The act must also indicate the types of liability for each type of tax offense with references to the Tax Code, Part 1.

This procedure is specified in the Instruction "On the procedure for drawing up an act of an on-site tax audit and making a decision based on the results of consideration of its materials." According to this instruction, a certificate of inspection as a separate document is not drawn up. Based on the results of the audit, a tax audit report is filled out, its materials are considered by the tax authority within ten days, and a decision is made either to hold the taxpayer liable, or to refuse to attract, etc., or to carry out additional tax control measures.

The audit certificate is handed over to the head of the organization being audited, about which a corresponding entry is made on the last page of the certificate, which remains for storage with the tax authority, by the head of the audited organization with his signature and the date of delivery.

The audited taxpayer may refuse to sign or submit objections to the act as a whole or to its individual provisions. In this case, he must submit within two weeks a written explanation of the reasons for refusal or objection with documents or certified copies thereof, confirming the reasons for not signing the inspection report.

In this case, the audit materials are considered by the tax authority in the presence of the taxpayer. The taxpayer must be informed in advance of the time and place of consideration of the audit materials. If he did not appear, then the audit materials are considered in his absence.

The tax audit report can be sent by registered mail with acknowledgment of receipt. This letter is considered received six days after it was sent.

After considering the results of the audit, the head of the tax authority or his deputy may decide:

On bringing a taxpayer to tax liability for committing a tax offense;

On the refusal to bring the taxpayer to tax liability for committing a tax offense;

On carrying out additional measures of tax control.

In the first case, this document sets out the circumstances of the tax offense, indicates documents and other information confirming the circumstances, the taxpayer's arguments in his defense, the results of the verification of these arguments and the decision to hold the taxpayer liable for specific tax offenses, indicating the articles of the Tax Code of the Russian Federation, part first. Based on the decision of the tax authority, the taxpayer is sent a claim for payment of tax arrears and penalties.

The tax authority is obliged to offer the taxpayer to voluntarily pay the appropriate amount of the tax sanction. If the taxpayer refused or missed the deadline for payment specified in the demand, the tax authority applies to the court (arbitration court) with a claim for the recovery of this tax sanction.

Until January 1, 1999, tax sanctions were collected in an indisputable manner. After this date, with the introduction of the first part of the Tax Code of the Russian Federation, the decision to collect tax sanctions is subject to enforcement by a court decision.

During tax audits, a documentary audit, an inventory of the taxpayer's property, an inspection (survey) of production, warehouse, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation may be carried out.

By order of the Ministry of Finance of the Russian Federation and the Ministry of the Russian Federation for Taxes and Duties dated March 10, 1999 No. 20n, GB-3-04/39, the Regulations on the procedure for conducting an inventory of a taxpayer's property during a tax audit were approved.

According to this document, the decision to conduct an inventory of the taxpayer's property during an on-site tax audit, the procedure and terms for its conduct, the list of property to be checked is made by the head of the State Tax Inspectorate (STI) or his deputy at the location of the taxpayer, as well as at the location of his property and vehicles .

Fixed assets, intangible assets, financial investments, cash, debt and other financial assets are subject to verification in non-profit organizations. When conducting entrepreneurial activities by non-profit organizations, inventories are also subject to inventory, finished products, goods, and other inventories.

The purpose of the inventory: to identify the actual availability of property and unrecorded objects subject to taxation, to compare the actual availability of property with accounting data, to check the completeness of the reflection in the accounting of obligations.

The tax authorities have the right to involve experts, translators and other specialists in the inventory.

The expert is involved by the tax authority to participate in the field audit on a contractual basis. For his appointment, a decision of the official of the tax authority conducting the audit is required. The decision shall indicate the basis for the appointment of an examination, the name of the expert, the questions put to him, and the materials placed at his disposal.

The expert may refuse to issue an opinion based on the results of the examination if he:

Considers the materials provided to him insufficient;

Does not have the necessary knowledge to conduct an examination.

In turn, the audited organization has the right to:

Reject the expert;

Request the appointment of an expert from among the persons indicated by her;

Submit additional questions to obtain an expert opinion on them;

Be present with the permission of an official of the tax authority during the examination and give explanations to the expert;

Read the expert's opinion.

In some cases, the examination may be re-appointed (in case of insufficient clarity or completeness of the expert's opinion, in case of doubts about its correctness).

The interpreter is also engaged by the tax authority on a contractual basis. He should not be interested in the outcome of the case.

The translator is obliged to appear at the call of the tax authority that has concluded an agreement with him, and accurately perform the translation entrusted to him. He is liable for refusal or evasion from fulfilling his duties or for deliberately false translation. He is warned about this in advance. A note is made in the protocol that the translator has been warned about this responsibility, certified by his signature.

The audit is carried out with the participation of officials, financially responsible persons and employees of the taxpayer's accounting department.

Prior to the start of the audit, the tax inspector must be presented with the latest receipts, expenditure documents and reports on the movement of material assets at the time of the inventory. The chairman of the inventory commission endorses them with the indication “before the inventory on ____ (date)”. Financially responsible persons give receipts that by the beginning of the inventory, all expenditure and receipt documents have been handed over to the accounting department, reflected in the accounting registers or transferred to the commission, and all valuables received for safekeeping have been credited, and those that have left are written off as expense. Similar receipts are also given by persons who have accountable amounts for the acquisition of property and powers of attorney to receive property.

In the course of the inventory, inventories are filled in in which unspecified corrections are not allowed, and blank lines are crossed out. On the last page, a note is made about checking prices, taxing and calculating the totals signed by the members of the inventory commission.

Based on the results of the inventory of the taxpayer's property, a statement of the results revealed by the inventory is drawn up, which is signed by the chairman of the commission.

The results of the inventory are reflected in the act of the tax audit.

A representative of the tax inspectorate has the right to inspect (survey) production, warehouse, retail and other premises and territories.

If he is not allowed to inspect premises and territories (except for residential premises), an act is drawn up about this, which is signed by him and the taxpayer. Based on this act, the tax authority has the right to determine the amount of taxes that must be paid based on the available data on the taxpayer or by analogy.

If the taxpayer refuses to sign this act, a corresponding entry is made in it.

Inspection is carried out in the presence of witnesses, a representative of the taxpayer, as well as specialists are entitled to participate in it. In necessary cases, photo and film shooting, video recording are made, copies are made from documents. A protocol is drawn up on the production of the inspection.

A fine is paid for unlawfully obstructing the access of a tax inspector.

The funds of state off-budget social insurance and security funds are also subject to verification by state bodies.

Verification of the funds of the Pension Fund is carried out by the district authorized PFR. The audit can be cameral or with a visit to the relevant organization.

The verification is carried out on the basis of payrolls for contributions to the FIU and payroll data. Thus, this test can be classified as thematic.

During a desk audit, the PFR inspector is usually limited to payroll records, payroll calculations in the PFR and copies of bank statements on the transfer of funds.

During an on-site inspection, the PFR inspector uses all documents on the staffing of employees and the amounts accrued to them.

If there are facts of late payment, the inspector calculates penalties and reflects them in the penalty calculation table.

The act of a cameral or on-site inspection shall indicate the details of the payer, position, surname, name and patronymic of the person who filled out the act, and the chief accountant or other representative of the payer.

It reflects all accrued types of financial sanctions, their total amount is calculated. A separate line indicates the amount of penalties and fines transferred by the payer to the account of the PFR branch.

The audit report is drawn up in two copies.

Financial sanctions apply:

For refusal to register with the FIU (failure to submit documents within 30 days from the date of registration);

For failure to submit within the established time limits the payroll for contributions to the Pension Fund of the Russian Federation;

For violation of the established deadline for the payment of contributions;

For concealment or underestimation by the payer of the amounts for which contributions should be charged.

With large amounts hidden from the payment of contributions, criminal liability may occur.

In the absence of funds for wages, the PFR does not charge sanctions if wages are not issued. The execution of payment orders for the transfer of insurance premiums by the bank should follow after the issuance of cash on a check for wages.

The procedure for checking the formation and use of funds from the Social Insurance Fund and the formation of funds from compulsory medical insurance funds, as well as the accrual of financial sanctions to these funds, is similar to the Pension Fund of the Russian Federation.

Audit control

Audit control does not belong to the state, although it is indirectly regulated by the state through the system of attestation of auditors and licensing of audit organizations.

Currently, non-profit organizations that do not conduct entrepreneurial activities may be subject to mandatory audit according to two criteria.

One of them is the organizational and legal form of a non-profit organization. According to this criterion, funds that are formed at the expense of voluntary contributions from legal entities and individuals (including charitable and public ones) are subject to an annual mandatory audit.

Another criterion is such a financial indicator as the balance sheet currency. According to this criterion, non-profit organizations with a balance sheet value of more than 200,000 minimum wages are subject to an annual mandatory audit. For non-profit organizations engaged in entrepreneurial activities, another financial indicator is also used - revenue from the sale of products (works, services). If in a year it exceeds the minimum wage by 500 thousand times, then the non-profit organization will also be subject to a mandatory annual audit.

Other non-profit organizations may enter into agreements with audit organizations for initiative audits or for the performance of audit-related services (consulting, information, etc.).

Mandatory audit is a check according to a special methodology. Its result is the issuance of an audit report expressing the opinion of the audit organization on the reliability of the audited organization's financial statements in all material respects.

The audit report can be unconditionally positive, conditionally positive, negative, and it may also contain the refusal of the audit organization to express an opinion on the reliability of the statements.

Unconditionally positive audit opinion issued in the event that the audit did not find significant violations in accounting and reporting, or if they were corrected during the audit, or if the auditors had no doubts about the ability of the non-profit organization to continue its activities in the foreseeable future.

Conditionally positive audit report issued in the event that, at the end of the audit, significant violations in accounting and reporting remained uncorrected, as well as if the auditors have doubts about the ability of the non-profit organization to continue its activities in the foreseeable future.

Negative audit opinion issued in the event that the audit revealed such significant violations that the reliability of the entire reporting as a whole is called into question, or if the auditor is not provided with all the information about the activities of the non-profit organization.

Disclaimer of Opinion usually possible in the event of a limitation on the scope of the audit, as a result of which the auditor cannot obtain audit evidence about the reliability of the statements.

The audit of a non-profit organization has a number of features related to the organizational and legal regulation of its activities, as well as the features of accounting, taxation and reporting.

A special role in the audit of a non-profit organization is played by the verification of statutory documents - the charter and (or) the memorandum of association.

The charter must indicate the name of the non-profit organization, its location, management bodies, including the board of trustees, the procedure for their formation, the procedure for appointing officials and dismissing them from office.

Constituent documents must contain a precise definition of the subject and purpose of the organization. If a charitable foundation is inspected, then the statutory documents should provide for the procedure for using the property in the event of its liquidation, since the property remaining after the satisfaction of creditors' claims is used for charitable purposes in the manner prescribed by the charter.

The founders of the fund can be citizens and legal entities of both the Russian Federation and other countries.

The possibility of being founders for foreign citizens and legal entities follows from paragraph 1 of Article 2 of the Civil Code of the Russian Federation, which indicates that the norms of Russian civil law apply to relations with the participation of foreign citizens, stateless persons and foreign legal entities, unless otherwise provided by federal law.

If a charitable organization is being audited, the auditor should keep in mind that its founders cannot be state authorities and local governments, as well as state and municipal unitary enterprises, state and municipal institutions. This follows from Article 8 of the Federal Law "On charitable activities and charitable organizations" dated August 11, 1995 No. 135-FZ.

The main thing for the auditor is to make sure that all activities of the audited non-profit organization are legal.

When concluding an agreement for an audit of a non-profit organization, the cost of audit services is determined. The basis for the calculation is the complexity of the audit and the need to involve consultants and experts. The complexity of the audit is estimated based on the period of the audit in working days and the number of auditors employed in it.

The costs of conducting an audit must be included in the estimate of income and expenses of a non-profit organization. If such an article was not provided for in the estimate, then the estimate is subject to adjustment in the manner established in the statutory documents.

There is no official limit to these costs. Their value is determined on the basis of the above calculations made by the audit firm, provided that the governing body of the non-profit organization decides to make the appropriate payment.

After the conclusion of the contract for the audit, its planning is carried out, the most responsible area, which is the assessment of the materiality of violations and audit risk.

To assess the materiality level of violations in a non-profit organization that does not conduct entrepreneurial activities, one should comply with the requirements of the rule (standard) of audit activity “Materiality and Audit Risk”, which provides recommendations for determining the materiality level indicator in a non-profit organization.

Factors Considered by the Auditor in Assessing the Possibility of Error

External factors

1st group. General economic factors

1. Fiscal state policy, which determines the principle of taxation of non-profit organizations (including public associations).

2. Budget policy, which includes holding competitions for government funding of programs carried out by various types of public associations.

2nd group. Industry Factors

1. The legal framework governing the features of the procedure for the creation and activities.

2. Features of accounting.

3. Main economic indicators.

3rd group. Factors related to the specifics of the activities of a particular public association

1. Type and scope of activity.

2. Organizational and legal form.

3. The nature of the programs being executed.

Internal factors

4th group. Individual factors

1. Structure of target financing.

2. Organizational structure.

3. Management philosophy.

4. Prospects for the activities of the public association (whether it was created to carry out one program or plans to continue its activities).

5. Composition and work of the board of directors.

6. Availability and work of the audit commission.

7. The main consumers of services provided by the public association.

8. Main types of financing.

9. Main contributors of funds.

10. Presence/absence of licenses.

11. Main types of expenses.

12. Conducting work to raise funds.

5th group. Financial factors

1. Forecasting of financial flows and financial planning.

2. The use of loans and the ability to repay interest on them.

6th group. Regulatory Factors

1. Accounting policy, requirements for accounting and reporting.

2. Normative and legislative acts, taxation system.

3. Benefits in the field of taxation from the state.

4. Requirements for a mandatory audit.

The fund check additionally has the following features.

The auditor must check whether changes have been made to the charter of the fund. If they were introduced, then it is necessary to find out whether this was provided for in the charter. In accordance with the Civil Code of the Russian Federation, the governing bodies of the fund can independently make changes to the charter of the fund only if such a possibility is provided for in the charter itself. If this is not provided for in the charter, then changes to it are made only in court.

Whether all activities of the fund comply with the statutory documents;

Whether the fund conducted business activities in the reporting period; if so, whether entrepreneurial activity was separated from non-entrepreneurial activity in accounting;

Whether income from entrepreneurial activity was distributed among the founders.

After that, the auditor needs to check whether there were any financial irregularities in the activities of the fund.

Donations and other earmarked receipts must be used for their intended purpose and in a timely manner. The auditor checks if the donation use period is indicated. If yes, then compliance is checked.

If the donation was received by a charitable foundation and the period for its use is not specified, then article 16 of the Federal Law “On Charitable Activities and Charitable Organizations” should be followed, which states that at least 80% of a charitable donation in cash must be used for charitable purposes within years from the date of receipt. A charitable donation in kind is directed to charitable purposes within a year from the date of its receipt, unless otherwise established by the philanthropist or charitable program.

When implementing long-term programs, the funds received are used within the time limits established by these programs.

According to Article 29, paragraph 3, of the Federal Law "On Non-Profit Organizations" dated January 12, 1996 No. 7-FZ, non-profit funds must necessarily draw up estimates that are approved by their supreme governing body. The auditor needs to check the availability of such estimates, as well as the compliance of actual income and expenses with the estimates.

The auditor pays special attention to checking the intended use of funds. The Foundation must keep separate records in the context of funds received in accordance with agreements on targeted donations or grants. The fund's expenses for various programs must correspond to the estimates (budgets) approved by donors or grant givers. To change the direction of spending funds, you must have the consent of the donor or grantor in writing.

Summing up all the errors found on the funds spent on statutory non-entrepreneurial activities, the auditor compares them with a single indicator of the level of materiality. For example, the amount of errors found is 10,000 rubles. This is well below a single indicator of materiality. The auditor gives recommendations on correcting the violations found and, in case of making appropriate clarifications in accounting and reporting, does not reflect these errors in the audit report. The most common are the following errors in the accounting and reporting of non-profit organizations:

Conducting statutory non-entrepreneurial activities outside the registration of a non-profit organization (for example, an organization is registered as a regional organization, but operates in other regions of the Russian Federation);

Incorrectly issued membership in non-profit organizations based on membership;

Incorrect execution of primary documentation for the funds spent;

Lack of accounting for expenditures in the context of ongoing programs;

Lack of reports on business trips, allowing to confirm their statutory non-entrepreneurial orientation;

Lack of separate accounting for statutory non-entrepreneurial and entrepreneurial activities.

Activities outside the registration limits of a non-profit organization are regarded as illegal. The receipt of funds from individuals and legal entities, whose membership is issued with deviations from the rules reflected in the charter of the organization, is regarded by the auditor as non-operating income with the corresponding taxation on profits. Incorrectly executed primary documents are not the basis for attributing the costs incurred to the costs of statutory activities. The lack of a clear distinction between statutory non-entrepreneurial and entrepreneurial activities leads to the fact that there are no grounds to correctly form the cost part for entrepreneurial activities and confirm the statutory direction of funds spent on the implementation of non-commercial programs.

Control on the part of organizations and individuals that provided funds for non-commercial activities (donors, grant givers) is carried out only on the basis of reports received by them.

Internal control

Forms of internal control are stipulated by the legislation only for certain organizational and legal forms of NCOs. At the same time, the existence of an internal control body and its place in the management system of an NPO (as well as any decision that does not contradict the law) can be reflected in the charter, or a decision on this can be made by the highest management body, in which the subordination and source of funding are established.

Non-profit organizations can be created in the following organizational and legal forms.

1. Consumer cooperation, including:

Consumer society;

Union of Consumer Societies;

State corporation;

Non-commercial partnership;

Institution (non-state);

Autonomous non-profit organization;

Association or union (association of legal entities).

2. Public association, including:

Social organization;

Social movement;

Public fund;

public institution;

Organ of public initiative.

3. Religious association (organization), including:

Religious Association;

Religious organization;

Religious institution.

Mandatory internal control is provided for the fund in accordance with paragraph 3 of Article 7 of the Federal Law "On Non-Commercial Organizations":

“The board of trustees of the foundation is the body of the foundation and supervises the activities of the foundation, the adoption of decisions by other bodies of the foundation and ensuring their implementation, the use of the foundation’s resources, and the foundation’s compliance with the law.

The Foundation's Board of Trustees operates on a voluntary basis.

The procedure for the formation and activities of the Board of Trustees of the fund is determined by the charter of the fund, approved by its founders.

Mandatory internal control is also provided for public associations in accordance with the Federal Law "On Public Associations" dated May 19, 1995 No. 82-FZ.

Article 6 of this law states that at a congress (conference) or at a general meeting of the founders of a public association (individuals and legal entities), the charter of the public association is adopted, its governing and control and audit bodies are formed.

Members of a public association have the right to elect and be elected to the governing and control and auditing bodies of this association, as well as to control the activities of the governing bodies of a public association in accordance with its charter.

According to paragraph 2 of article 20 of the law, the control and auditing body of a public association must be provided for by its charter.

The Law of the Russian Federation "On consumer cooperation (consumer societies, their unions)" dated June 19, 1992 No. 3085-1 (as amended by federal laws dated 11.07.1997 No. 97-FZ, dated 28.04.2000 No. 54-FZ) provides for the creation the audit commission of the consumer society and the control and audit department of the union of consumer societies.

According to the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated April 15, 1998 No. 66-FZ (as amended by Federal Law No. 137-FZ dated 22.11.2000) in the charter of a horticultural, horticultural or dacha non-profit association in the mandatory the composition and competence of the control bodies are indicated in the order. Any member of a horticultural, horticultural or dacha non-profit association can be elected to them.

Article 25 of this law states that control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, is carried out by an audit commission (auditor) elected from among the members of such an association by the general meeting its members consisting of one or at least three people for a period of two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor).

The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons).

The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of schedule at the request of at least one quarter of the total number of members of such an association.

Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties stipulated by the said federal law and the charter of such an association.

The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to:

1) verify the implementation by the board of such an association and the chairman of the board of decisions of general meetings of members of such an association (meetings of authorized persons), the legality of civil law transactions made by the management bodies of such an association, regulatory legal acts regulating the activities of such an association, the state of its property;

2) carry out audits of the financial and economic activities of such an association at least once a year, as well as at the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one fifth of the total number of members of such an association or one third of the total number of members of its board;

3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the presentation of recommendations on the elimination of identified violations;

4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association;

5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association.

Based on the results of the audit, when creating a threat to the interests of a horticultural, horticultural or dacha non-profit association and its members, or if abuses are revealed by members of the board of such an association and the chairman of the board, the audit commission (auditor) within its powers has the right to convene an extraordinary general meeting of members of such an association.

Sources of information for monitoring and evaluation (alternative sources)

In accordance with the current legislation, non-profit organizations are required to prepare both annual and interim (monthly and quarterly) financial statements and submit them to the tax authorities on time. The exception is non-profit organizations functioning in the form of public and religious organizations and not carrying out entrepreneurial activities. It is assumed that such organizations should not have turnovers for the sale of goods (works, services), except for the disposal of property. In this case, they are given the right not to draw up and not to submit interim financial statements. Religious organizations in the absence of entrepreneurial activity do not submit financial statements to the tax authorities.

Submission to the state fiscal authorities of monthly, quarterly and annual tax calculations

At present, in accordance with paragraph 4 of the Guidelines on the scope of accounting reporting forms approved by Order of the Ministry of Finance of the Russian Federation No. 4n dated January 13, 2000 “On the Forms of Accounting Statements of Organizations”, all non-profit organizations have the right not to submit as part of the annual financial statements “Report on the movement cash” (form No. 4), and in the absence of relevant data - both the “Statement of changes in equity” (form No. 3) and “Appendix to the balance sheet” (form No. 5). At the same time, non-profit organizations are recommended to include in their annual financial statements a “Report on the targeted use of funds received” (Form No. 6).

In the report on the intended use of the funds received, non-profit organizations reflect data on the main (statutory) activities on the balances of funds previously received as entrance, membership, voluntary contributions, data on the receipt (to be received) of these funds during the reporting period, their expenditure during reporting period and balances at the end of the reporting period. The specified data are filled in on the basis of the data recorded on the account of the actual expenses associated with the activities of the non-profit organization and written off to reduce targeted revenues. If the expenses incurred in the reporting period exceed the available targeted funds (taking into account the balance at the beginning of the reporting period), this difference is reflected in the item “Balance at the end of the reporting period” in parentheses. At the same time, the explanatory note provides explanations in this regard. In the balance sheet, these data are reflected as other current assets.

If separate articles are not provided for individual data that are material in the sample form No. 6 “Report on the targeted use of funds received”, organizations independently determine the necessary decoding and include additional articles in the report form when it is developed and adopted.

Regulation of the State Statistics Committee of the Russian Federation No. 105 dated October 27, 1998 “On approval of a one-time form of federal statistical monitoring of non-profit organizations” establishes a form of statistical reporting for non-profit organizations.

Non-profit organizations that receive property and other special-purpose funds should fill out tax reporting forms introduced by Order of the Ministry of Taxation of the Russian Federation dated December 29, 2001 No. BG-3-02 / 585. So, sheet 14 of the income tax return is called “Report on the intended use of property (including cash), works, services received as part of charitable activities, targeted revenues, targeted financing.” The current regulatory framework governing the taxation of non-profit organizations prescribes separate accounting of targeted income and expenses from other income and expenses. In the absence of such an organization of tax accounting, property or other funds for special purposes, in accordance with subparagraph 15 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, are considered as subject to income tax from the date of their receipt.

In addition, targeted funds used by a non-profit organization for other purposes or not used for their intended purpose within one year after the end of the tax period in which they were received are subject to inclusion in non-operating income, and therefore are also subject to income tax.

In addition to accounting, statistical and tax reporting, non-profit organizations draw up and submit reports to state non-budgetary social insurance and security funds, as well as reports for donors and grant givers, and public associations - and reports to registration authorities.

Accounting data are also sources of information for financial control over the activities of non-profit organizations.

Criteria for the good quality of the documents being checked

Errors, omissions and other deviations from proper accounting can be detected at any stage of accounting and financial work and in any documents: primary documents, accounting registers, reports.

Documents may be of good quality or poor quality.

Primary documents are checked according to the formal criterion, the criterion of legality, the criterion of validity.

The formal verification criterion is the use of documents of a unified form or verification of the presence of mandatory details.

Their list is given in the Law on Accounting: this is the name of the document, the date of its compilation, the name of the organization, the content of the business transaction, its meters in kind and monetary terms, the names of the positions of the persons responsible for its commission and the correct execution, personal signatures of these persons. Most of the primary documents have a unified form, which is placed in published and commercially available journals of unified forms of primary accounting documentation. If these forms are not provided for any transactions, they must be approved in the order on accounting policies. The absence of required details makes the primary document invalid. For example, the issuance of money from the cash register according to an incorrectly executed cash order is considered a shortage.

The criterion of legality is the verification of the legal evidence of primary information.

For example, if financial assistance or a loan is issued to an employee of an organization from the cash desk, then a properly executed and signed application must be attached to the cash receipt; if the cashier received money as a contribution to the authorized capital, then their amount must correspond to the organization's statutory documents, and the person who contributed the money must be listed as a founder; if, according to the payment order, the audited organization transferred money to another organization, then there must be an agreement between the organizations corresponding to the nature of the operation.

The criterion of validity - the primary document, should reflect exactly the operation that actually took place (with real dates, volumes and signatures of the persons involved in these operations).

The same criteria are used when checking accounting registers and reporting.

Documents that do not meet the formal criteria can be called documents of poor quality in form.

Documents that do not meet the criteria of legality and validity are documents of poor quality in essence.

Documents that are of poor quality in essence are divided into:

Documents containing random errors or records of illegal transactions committed out of ignorance;

Documents containing signs of material forgery (erasures, additions, signs of etching, signs of technical forgery of signatures, forgery of taxation, etc.).

Verification Methods

They can be divided into methods of documentary control of accounting and reporting data and methods of actual control of the availability of property.

Methods of documentary control of accounting data:

Formal verification of documents (for example, availability of all required details in primary documents, etc.);

Arithmetic verification of documents (for example, checking the correctness of the balance at the end of the day in the cash book);

Checking the legality of business transactions (existence of agreements, contracts, compliance of operations with regulatory legal acts);

Counter verification of primary documents and records in accounting registers in organizations with which the object being checked is in settlement relations;

Analytical techniques (comparisons, etc.).

Methods of actual control of the presence of property (organoleptic):

Inventory;

Visual observation of the order of conducting warehouse accounting, issuance of cash, the safety of cash when they are deposited and received from the bank, for the access control;

An official investigation.

These methods are also used by auditors, taking them from audit practice. But the auditor should not specifically look for factors that indicate the presence of misstatements (clause 1 of section 4 of the standard "Auditor's actions in identifying misstatements in the financial statements"), in contrast to the auditor, whose direct duties include this. However, both the auditor and the auditor cannot judge the intentionality of distortions (section 2 of the above standard) - there are authorized bodies for this, for example, the prosecutor's office.

A cross-check of primary documents and records in accounting registers in organizations with which the audited object is in settlement relations causes great difficulties in the audit, since this moment is not regulated by law, and information contained in primary documents and accounting registers of third parties is a trade secret. When auditing, the controlling body may receive a direct order to check any organization to the extent of its relationship to state budgetary and extrabudgetary funds.

The inventory is carried out by the auditor without fail, the inventory (audit) of the cash desk - immediately upon arrival at the audited organization. The auditor participates in the inventory only to assess the effectiveness of the internal control system of the audited organization.

The audit is carried out for the period from the previous audit to the start of the next one. For example, if the start date of the last audit is November 22, 1998, and the next audit is scheduled for December 1, 1999, then documents for the period from November 22, 1998 to December 1, 1999 will be checked during the audit. The audit is limited to a calendar year ; the audit will be carried out after the reporting, as a rule, not earlier than April of the year following the reporting year. For example, it will be carried out for the period from January 1, 1999 to December 31, 1999.

In some cases, the audit check is more extensive than the audit. For example, the auditor reveals a discrepancy between the data of reporting items and account balances in accounting registers and an incorrect assessment of balance sheet items. Inspectors from the tax inspectorate (auditors) will also check incomplete reporting, lack of mutual linking of reporting items, non-compliance with the deadlines for reporting information.

Alternative sources of information are data obtained from a third party.

In government budget or tax audits, this information may be obtained from third party reporting or through a thematic or general audit of the third party itself. During the audit, such information can be obtained at the request of the audited organization itself or at the request of the audit organization.

A non-profit organization maintains accounting records and statistical reporting in accordance with the procedure established by the legislation of the Russian Federation. The annual accounting (financial) statements of a non-profit organization acting as a foreign agent and (unless otherwise provided by an international treaty of the Russian Federation) the annual accounting (financial) statements of a structural subdivision of a foreign non-profit non-governmental organization are subject to mandatory audit.

A non-profit organization provides information about its activities to state statistics and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of a non-profit organization.

Non-profit organizations that have received funds and other property from foreign sources keep separate records of income (expenses) received (produced) as part of receipts from foreign sources, and income (expenses) received (produced) as part of other receipts.

The size and structure of income of a non-profit organization, as well as information on the size and composition of the property of a non-profit organization, on its expenses, the number and composition of employees, on their remuneration, on the use of unpaid labor of citizens in the activities of a non-profit organization cannot be the subject of a commercial secret.

Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are required to submit to the authorized body documents containing a report on their activities, on the personal composition of the governing bodies, documents on the purposes of spending money and using other property, including those received from foreign sources, and non-profit organizations performing the functions of a foreign agent, also an auditor's report. At the same time, the documents submitted by non-profit organizations performing the functions of a foreign agent must contain information about the purposes for spending money and using other property received from foreign sources, and about their actual spending and use. The forms of submission of the said documents (with the exception of the auditor's report) and the deadlines for their submission, taking into account the deadlines provided for in the second paragraph of this paragraph, are determined by the authorized federal executive body.

Non-profit organizations performing the functions of a foreign agent submit to the authorized body documents containing a report on their activities, on the personal composition of the governing bodies, once every six months, documents on the purposes of spending money and using other property, including those received from foreign sources, - quarterly, auditor's report - annually.

Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, and also did not receive property and funds from foreign sources during the year, if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in any form on the continuation of their activities within the time limits determined by the authorized body.

Non-profit organizations, with the exception of those specified in clause 3.1 of this article, are obliged annually, and non-profit organizations performing the functions of a foreign agent - once every six months to post on the Internet information and telecommunications network or provide the media for publication with a report on their activities in the volume of information submitted to the authorized body or its territorial body.

The non-commercial organizations specified in clause 3.1 of this article are obliged to post annually on the information and telecommunications network "Internet" or provide the media with a notice for publication about the continuation of their activities.

The procedure and terms for posting said reports and messages are determined by the authorized federal executive body.

In order to ensure openness and accessibility of information about the activities of state (municipal) institutions, the following documents are to be placed on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network:

• 1) constituent documents of the state (municipal) institution, including the amendments made to them;
• 2) certificate of state registration of the state (municipal) institution;
• 3) the decision of the founder on the establishment of a state (municipal) institution;
• 4) the decision of the founder on the appointment of the head of the state (municipal) institution;
• 5) regulations on branches, representative offices of the state (municipal) institution;
• 6) a plan for the financial and economic activities of the state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance of the Russian Federation;
• 7) annual financial statements of the state (municipal) institution;
• 8) information about the control measures carried out in relation to the state (municipal) institution and their results;
• 9) state (municipal) task for the provision of services (performance of work);
• 10) a report on the performance of the state (municipal) institution and on the use of the state (municipal) property assigned to it, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the general requirements established by the federal executive body authorities exercising the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities;
• 11) the budget estimate of a state institution, which is drawn up, approved and maintained in accordance with the procedure established by the budget legislation of the Russian Federation;
• 12) decisions of the body exercising the functions and powers of the founder of an autonomous institution on the appointment of members of the supervisory board of the autonomous institution or early termination of their powers.

The documents specified in clause 3.3 of this article shall not be posted on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network if such documents contain information constituting a state secret.

The documents specified in paragraph 3.3 of this article are posted on the official website for posting information about state and municipal institutions in the information and telecommunication network "Internet" by the body exercising the functions and powers of the founder of the state (municipal) institution. If such documents are contained in federal information systems or are subject to mandatory inclusion in state and (or) municipal information systems in accordance with the legislation of the Russian Federation, such documents are subject to placement on the official website for posting information about state and municipal institutions in information - telecommunications network "Internet" through information interaction of the official website for posting information about state and municipal institutions in the information and telecommunications network "Internet" with state and (or) municipal information systems in the manner established by the federal executive body responsible for the development of state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities.

The body exercising the functions and powers of the founder of a state (municipal) institution shall have the right to transfer, on the basis of a legal act adopted by it, the right to place documents on a state (municipal) institution on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network this state (municipal) institution.

The placement of such documents on the official website for posting information about state and municipal institutions in the information and telecommunications network "Internet" and the maintenance of this site are carried out in the manner established by the federal executive body that performs the functions of developing state policy and legal regulation in the field of budgetary , tax, insurance, currency, banking activities.

A structural subdivision of a foreign non-profit non-governmental organization informs the authorized body about the amount of funds and other property received by this structural subdivision, their intended distribution, about the purposes of their spending or use and about their actual spending or use, about the programs intended for implementation on the territory of the Russian Federation, and also on the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided to them in the form and within the time limits established by the authorized federal executive body.

A structural subdivision of a foreign non-profit non-governmental organization annually submits to the authorized body an audit report received from a Russian audit organization (Russian individual auditor), unless otherwise provided by an international treaty of the Russian Federation.

The authorized body places on its official website in the information and telecommunications network "Internet" the information provided by the structural subdivision of a foreign non-profit non-governmental organization, or provides them to the media for publication.

Control over compliance by non-profit organizations with the requirements of the legislation of the Russian Federation and the goals provided for by their constituent documents is carried out in the course of federal state supervision of the activities of non-profit organizations, with the exception of budgetary and state-owned institutions, and departmental control over the activities of budgetary and state-owned institutions.

Federal state supervision over the activities of non-profit organizations is carried out by the authorized body in accordance with its competence in the manner established by the Government of the Russian Federation.

The provisions of the Federal Law of December 26, 2008 N 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision)" and municipal control", taking into account the specifics of the organization and conduct of unscheduled inspections specified in paragraphs 4.2 - 4.5 of this article.

The basis for conducting an unscheduled inspection of a non-profit organization is:

An unscheduled inspection on the grounds specified in subparagraphs 3 and 6 of paragraph 4.2 of this article is carried out by the authorized body immediately with notification of the prosecutor's office in the manner established by part 12 of article 10 of Federal Law No. 294-FZ of December 26, 2008 "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control".

Preliminary notification of a non-profit organization about an unscheduled inspection due to the presence of signs of extremism in its activities is not allowed.

Scheduled inspections of a non-profit organization acting as a foreign agent are carried out no more than once a year.

Unscheduled inspections of a non-profit organization performing the functions of a foreign agent are carried out on the grounds specified in paragraph 4.2 of this article, and taking into account the provisions of paragraphs 4.3 and 4.4 of this article.

Lost strength. - Federal Law of February 21, 2014 N 18-FZ.

In relation to a non-profit organization, the authorized body and its officials, in accordance with the procedure established by the legislation of the Russian Federation, have the right:

• 1) request from the management bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph 2 of this paragraph;
• 2) to request and receive information on the financial and economic activities of non-profit organizations from the state statistics bodies, the federal executive body authorized for control and supervision in the field of taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations ;
• 3) send their representatives to participate in events held by the non-profit organization;
• 4) conduct checks on the compliance of the activities of the non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents. Such checks may be carried out in respect of a structural subdivision of a foreign non-profit non-governmental organization, with the exception of structural subdivisions of a foreign non-profit non-profit organization that are immune from such actions;
• 5) in the event of a violation of the legislation of the Russian Federation or the commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning to it indicating the violation committed and the period for its elimination, which is at least a month. A warning issued to a non-profit organization may be appealed to a higher authority or to a court;
• 6) has become invalid. - Federal Law of 04.06.2014 N 147-FZ.

Control over the activities of budgetary and state institutions is carried out:

• 1) federal state bodies exercising the functions and powers of the founder - in relation to federal budgetary and state institutions;
• 2) in the manner established by the highest executive body of state power of a constituent entity of the Russian Federation - in relation to budgetary and state institutions of a constituent entity of the Russian Federation;
• 3) in accordance with the procedure established by the local administration of the municipality - in relation to municipal budgetary and state institutions.

Control over the activities of state and budgetary institutions subordinate to federal state authorities (state bodies), in which the law provides for military and equivalent service, is carried out taking into account the requirements of the legislation of the Russian Federation on the protection of state secrets.

In the event that a violation of the legislation of the Russian Federation is detected or a branch or representative office of a foreign non-profit non-governmental organization commits actions that contradict the stated goals and objectives, the authorized body has the right to issue a written warning to the head of the relevant structural unit of the foreign non-profit non-governmental organization indicating the violation committed and the term for its elimination, which is at least month. A warning issued to the head of the relevant structural subdivision of a foreign non-profit non-governmental organization may be appealed to a higher authority or to a court.

Lost strength. - Federal Law of 04.06.2014 N 147-FZ.

Non-profit organizations are obliged to inform the authorized body about changes in the information specified in paragraph 1 of Article 5 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", with the exception of information on licenses received, within three days from the date of such changes and submit the relevant documents for making a decision to send them to the registration authority. The decision to send the relevant documents to the registration authority is made in the same manner and within the same time frame as the decision on state registration. In this case, the list and forms of documents that are necessary for making such changes are determined by the authorized federal executive body.

A non-profit organization that intends, after state registration, to carry out its activities as a non-profit organization performing the functions of a foreign agent, is obliged, prior to the commencement of such activities, to submit to the authorized body an application for inclusion in the register of non-profit organizations that perform the functions of a foreign agent, provided for in paragraph 10 of Article 13.1 of this Federal Law. agent.

In the event that a non-profit organization operating as a non-profit organization performing the functions of a foreign agent is identified, which has not filed an application for inclusion in the register of non-profit organizations performing the functions of a foreign agent provided for in Clause 10 of Article 13.1 of this Federal Law, the authorized body shall include such a non-profit organization in specified register.

The decision to include such a non-profit organization in the register of non-profit organizations performing the functions of a foreign agent may be appealed in court.

The authorized body makes a decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent:

• 1) in case of termination of the activities of a non-profit organization in connection with its liquidation or reorganization in a form that provides for the termination of the activities of a legal entity, or in connection with the exclusion of a non-profit organization that has terminated its activities as a legal entity from the unified state register of legal entities;
• 2) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization did not receive funds and other property from foreign sources and (or) did not participate in political activities carried out on the territory of the Russian Federation;
• 3) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, in relation to a non-profit organization that was previously excluded from the register of non-profit organizations performing the functions of a foreign agent, it is established that this non-profit organization within three years preceding the day filing an application to exclude it from the specified register, did not receive funds and other property from foreign sources and (or) did not participate in political activities carried out on the territory of the Russian Federation;
• 4) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization, no later than three months from the date of its inclusion in the register of non-profit organizations performing the functions of a foreign agent, refused to receive funds and other property from foreign sources and returned the funds and other property to the foreign source from which they were received.

The application form for exclusion of a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent is approved by the authorized body.

The decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent, in the case provided for in subparagraph 1 of paragraph 7.1 of this article, is taken by the authorized body no later than five days from the date of making the corresponding entry in the unified state register of legal entities.

The decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent, in the cases provided for in subparagraphs 2-4 of paragraph 7.1 of this article, or to refuse to exclude a non-profit organization from the said register, shall be taken by the authorized body no later than three months from the date of receipt from a non-profit organization of an application for its exclusion from the specified register.

The decision to refuse to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent shall be taken by the authorized body if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization has provided false information about termination of its activities as a non-profit organization performing the functions of a foreign agent. The said decision may be appealed by the non-commercial organization to the court.

In the event that a branch or representative office of a foreign non-profit non-governmental organization fails to provide the information provided for in paragraph 4 of this article within the established period, the relevant structural unit of the foreign non-profit non-governmental organization may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.

If the activities of a branch or representative office of a foreign non-profit non-governmental organization do not correspond to the goals stated in the notification and (or) information provided in accordance with paragraph 4 of this article, such a structural unit may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations according to decision of the competent authority.

Repeated failure by a non-profit organization to submit the information provided for in this article within the established period is the basis for the authorized body or its territorial body to apply to the court for the liquidation of this non-profit organization.

The authorized body makes a decision to exclude a branch or representative office of a foreign non-profit non-governmental organization from the register in connection with the liquidation of the relevant foreign non-profit non-governmental organization, as well as in connection with the adoption by a foreign non-profit non-governmental organization of a decision to terminate the activities of its branch or close its representative office on the territory of the Russian Federation.

The authorized body sends to the structural subdivision of the foreign non-profit non-governmental organization in writing a reasoned decision to prohibit the implementation on the territory of the Russian Federation of the program or part of it declared for implementation on the territory of the Russian Federation. A structural subdivision of a foreign non-profit non-governmental organization that has received the said decision is obliged to stop activities related to the implementation of this program to the extent specified in the decision. Failure to comply with this decision entails the exclusion of the relevant branch or representative office of the foreign non-profit non-governmental organization from the register, the liquidation of the branch of the foreign non-profit non-governmental organization.

In order to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state, the authorized body has the right to issue a reasoned decision in writing to the structural unit of a foreign non-profit non-governmental organization to prohibit the transfer of funds and other property to certain recipients of these funds and other property.

The federal bodies of state financial control, the federal executive body authorized for control and supervision in the field of taxes and fees, establish the conformity of the spending of funds and the use of other property by non-profit organizations with the goals provided for by their constituent documents, and by branches and representative offices of foreign non-profit non-governmental organizations - with the declared goals and objectives and report the results to the body that made the decision to register the relevant non-profit organization, include in the register of a branch or representative office of a foreign non-profit non-governmental organization, and in relation to budgetary institutions - to the relevant bodies exercising the functions and powers of the founder.

The federal executive body authorized to exercise the function of combating the legalization (laundering) of proceeds from crime and the financing of terrorism analyzes information on the operations of non-profit organizations received by it on the basis of Federal Law No. legalization (laundering) of proceeds from crime and financing of terrorism", and if there are grounds indicating that the specified information is incomplete and (or) unreliable, or that the non-profit organization does not comply or does not fully comply with the requirements of the legislation of the Russian Federation, informs the body that made the decision on the state registration of this non-profit organization, at the request of the said body or on its own initiative.

A foreign non-profit non-governmental organization has the right to appeal against the actions (inaction) of state bodies to the court at the location of the state body, the actions (inaction) of which are being appealed.

The authorized body annually submits to the State Duma of the Federal Assembly of the Russian Federation a report on the activities of non-profit organizations performing the functions of a foreign agent, containing information on their participation in political activities carried out on the territory of the Russian Federation, on the receipt and expenditure of funds, as well as on the results of control over their activity.

Demidov A. V.,
journal expert

At present, the development of the country's economy inevitably necessitates the need to improve the efficiency of the public administration system. State financial control, being an important function of public administration, is a system of measures to verify the legality, expediency and effectiveness of actions for the formation, distribution and use of financial resources at the disposal of the federal government, as well as regional and local authorities.

Efficiency in the use of budgetary funds means that when drawing up and executing budgets, participants in the budgetary process, within the framework of their budgetary powers, must proceed from the need to achieve the desired results using the smallest amount of funds or to achieve the best result using the amount of funds determined by the budget. The target nature of budgetary funds means that budgetary appropriations and limits of budgetary obligations are communicated to specific recipients of budgetary funds, indicating the purpose of their use.

Achieving the goals of state financial control to the fullest extent involves:
- control over the completeness and timeliness of the formation and execution of the federal budget, the budgets of state off-budget funds and the budgets of the constituent entities of the Russian Federation and local governments;
- control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of state and municipal financial resources;
- control over the economic feasibility, lawful, targeted and efficient use of state and municipal financial resources, the provision and use of tax and customs benefits, credit and borrowed funds attracted under state guarantees, as well as other forms of state support;
- control over compliance with the law in the implementation of foreign exchange, export-import and other foreign economic transactions;
- control over compliance with the legislation of the Russian Federation on banking activities and the legislation of the Russian Federation on securities;
- control over the fulfillment of the international financial obligations of the Russian Federation, the state of the state internal and external debt;
- countering the legalization (laundering) of proceeds from crime and the illegal export of Russian capital abroad.

The forms of state financial control that differ in the regulations of the control measure are defined by the Budget Code of the Russian Federation - these are external and internal financial control.

Financial control on the part of the state is carried out by: the Accounts Chamber of the Russian Federation, the control bodies of the legislative (executive) bodies of the constituent entities of the Russian Federation.

One of the main tasks of the bodies of external state financial control is the organization and implementation of control over the timely execution of income and expenditure items of the relevant budgets and budgets of extra-budgetary funds in terms of volume, structure and purpose.

The most important prerogative of the external control body is the financial expertise of draft federal laws, the analysis of identified deviations from the established indicators of the federal budget and the budgets of state off-budget funds, issues of coordination, methodology, scientific and information support, training of personnel taking into account modern international practice, timely improvement of their qualifications, development necessary methods for organizing control measures, standard execution of acts and implementation of inspection materials, including recommendations for resolving issues in various situations that arise during the control measures. It seems very promising to develop a system for training and certification of specialists from the control and accounting bodies of the constituent entities of the Russian Federation using Internet technologies.

Regional control and accounting bodies, as bodies accountable to the legislature and empowered to conduct an external audit of regional budgets, exercise control over their execution, have the right to control the efficiency and legality of regional finance management.

Thus, external state financial control makes it possible to assess the objectivity of the information provided by the executive power on the results of budget execution, the reliability of the forecast of macroeconomic parameters of the country's socio-economic development and the realism of budget projections for the coming financial year, the implementation of state programs and projects, the timeliness and completeness of the execution of budget assignments.

The control of regional targeted programs is one of the areas of state financial control. At present, the control of regional targeted programs is carried out by power structures created in the executive power system, and is part of the program-targeted management mechanism for solving strategic and current tasks of the socio-economic development of the constituent entities of the Russian Federation.

Let's consider the forms and methods of external state control over the implementation of regional targeted programs that provide support for non-profit organizations.

Forms and methods of external state control over the implementation of regional targeted programs that provide support for non-profit organizations
Currently, the public sector is implementing performance-based budgeting, which predetermines the need to formulate the goals and objectives of regional target programs in the new conditions. The specified goals and objectives should coincide with the strategic goals and tactical objectives given in the reports of the main managers of budgetary funds - state customers of targeted programs on the main areas of activity and results. Accordingly, the values ​​of indicators characterizing the achievement of goals and objectives should also coincide with those established in the said report.

The main principle of organizing the results-oriented budgeting process is to ensure a close relationship between the allocated budgetary resources and the expected results of their use. It is implemented through the introduction of a set of relevant rules and procedures into the budget process at all levels of the budget system (Fig. 1)

The activity of the subjects of budget planning is managed by the Government of Moscow. The subjects of budget planning, which are understood as departments, committees, administrations, determine the issues of city policy in the relevant areas.

The formation of the budget of the city of Moscow is carried out in accordance with the strategic goals and priorities of the socio-economic policy of the state, determined by the Government of Moscow. The subjects of budget planning substantiate the volume and structure of their expenditure needs based on the strategic goals they intend to achieve, formulate them in the form of final socially significant results of the implementation of state functions in their field of activity, characterized by qualitative socio-economic indicators.

The development of these goals is carried out in close conjunction with the development of tactical tasks and activity programs. Tactical tasks are a brief description of the final, quantitatively measurable, socially significant results of the activities of the subject of budget planning in specific areas for achieving each strategic goal.

Specific ways to implement strategic goals and tactical tasks are determined in the city programs being developed, which should contain:
- a clear statement of the purpose of the program, corresponding to the powers and responsibilities of the administrator (program coordinator);
- a description of the expected, quantifiable results of the program, which include both immediate results, that is, the provision of services of a certain quality and volume, and final results in the form of the effect of the services provided for their recipients;
- availability of a system of indicators to measure the results of the program implementation (indicators of economic and social efficiency) and target values ​​of each of these indicators for measuring the results of the program implementation (indicators of economic and social efficiency) and target values ​​of each of these indicators necessary and sufficient to evaluate the program in during its preparation, implementation and after completion;
- substantiation of the need for resources to achieve the goals and results of the program, the risks and sustainability of the program to external conditions;
– description of the program management system, delimitation of powers and responsibilities of various management entities, their reporting.

In the context of organizing a results-oriented budgeting process, the task of the Chamber of Control and Accounts of Moscow is to determine the degree of achievement by departments, committees, departments of the planned results of their activities, as well as the results of the implementation of city target programs.

The implementation of regional target programs requires the coordination of efforts of many bodies and departments, branches of the regional economy. As the experience of the Chamber of Control and Accounts of Moscow shows, the decrease in the effectiveness of the implementation of targeted programs in the city of Moscow, as a rule, occurs with poor coordination of joint actions of program participants. This situation takes place in many constituent entities of the Russian Federation: damage to the regional economy is caused due to the lack of coordination between the activities of various bodies and departments in solving socio-economic problems, the dissipation of responsibility for the quality of the development of draft target programs and the organization of their implementation.

Management of targeted programs, including analysis of the state of the economy, social sphere and ecology of the region, planning of activities, their implementation and control, is aimed at achieving the goals set in conditions of unstable intergovernmental relations, a competitive market environment. All these conditions together require flexible mechanisms for managing targeted programs.

A component of the control of regional target programs that provide support for non-profit organizations (hereinafter referred to as regional target programs) is the movement of various resources in the process of their distribution and redistribution between programs and their activities, as well as the distribution of functions, tasks, powers and responsibilities of participants in target programs, the quality of programs , achievement of the planned final results of the programs.

In addition, the control component of regional target programs is connected with the bodies exercising control in the field of target program management.

The target program management body responsible for the implementation of the program must exercise ongoing and periodic control over the implementation of the program. The timing and procedure for control should be regulated by a regulatory legal act. Control by this body may also be carried out at one-time requests from the legislative and executive authorities of a subject of the Russian Federation. The regularity and procedure for the implementation of periodic control should be regulated during the approval of the program. At the same time, the following are subject to control and evaluation:
– compliance with the rules of competitive selection of non-profit organizations-executors;
– implementation of program stages, approved program activities and their indicators in terms of content, volume, resource intensity, timing, etc.;
- resource costs (by type, timing of receipt and development), as well as the efficiency of their use;
– economic efficiency of program activities and work performed;
– preservation of program indicators during work planning;
- compliance with established standards, rules, restrictions.

The information obtained during the control must be documented.

The report on the results of control should be sent to the program manager, the state customer-coordinator and, finally, the coordinating body in the field of program-oriented management in the subject of the Russian Federation.

The coordinating body should consider the intermediate and final results of the implementation of the program, evaluate their economic and social efficiency with the involvement of the financial body, the program-target management body of the program, interested executive authorities, enterprises, organizations, the scientific community and experts.

Based on the results of the discussion, proposals should be prepared for the head of the subject of the Russian Federation on the continuation of work and financing of the program or on their termination, on improving the management of the program, adjusting the program, clarifying the list of benefits and sanctions for participants in the program.

An analysis of the practice of using control methods allows us to conclude that in the order of the formation and implementation of regional targeted programs that provide support for non-profit organizations, the following main methods can receive legal regulation (Table 1).

Let us consider in more detail the methods given in Table 4.1 used in the conduct of control and auditing and expert and analytical activities carried out as part of the implementation of regional targeted programs that provide support for non-profit organizations.

revision- a method of financial control (documentary and actual) of the legality, expediency and efficiency of financial transactions performed in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality and validity of the actions of officials in their implementation. In this case, the audited unit is the non-profit organization, program, activity, function or project subject to audit, which is subject to a control measure.

The purpose of the audit is to comply with specific procedures, norms or rules of activity, reporting of the audited economic (economic) entity, but not to verify its management or organization methods, if they do not contradict the current legislation.

In the process of audit, the study and analysis of business operations and activities of the object of control is carried out for their compliance with established legislation, standards, norms and rules.

Examination is a single control action or a study of the state of affairs in one or more specific areas of the financial and economic activities of the object of control. Documentary verification establishes the correctness, legality and expediency of business operations. The object of documentary verification is information characterizing business transactions. In terms of content, purpose and goals, business operations are diverse and mostly interconnected. Therefore, the verification is aimed not only at understanding the content and essence of each business transaction separately, but also its relationships with other transactions.

Inspections of the Chamber of Control and Accounts of the City of Moscow, combined into a single complex based on a common theme, allow in the process of work to comprehensively study various issues and problems of the formation and execution of the city budget and the budgets of territorial state non-budgetary funds, financial and economic activities of the objects being inspected.

Inspections can be cameral and field.

An example of in-house audits is the control activities carried out by the areas of activity of the Chamber of Control and Accounts of the city of Moscow in accordance with the procedure for organizing operational (current) control over the implementation of city target programs for the current financial year.

On-site inspections are carried out by control and accounting bodies in the form of thematic inspections, inspections of the completeness of receipts, budgetary and extrabudgetary funds, as well as express inspections, which are carried out in the form of operational control, as a rule, to confirm the results of desk audits.

Survey- this is familiarization of the regulatory authorities with the state of a certain direction or issue of the financial and economic activities of the object of control.

The survey as a method of state financial control is used when conducting auditing or expert-analytical activities, the results of which should contain information on the presence and condition of material objects in kind, data on control measurements, for example, completed construction and installation works, or on the volume of hidden construction and installation works.

Supervision- implementation of actions for the execution by public authorities, local governments, their officials, legal entities and citizens established by the Constitution of the Russian Federation, federal constitutional laws, federal laws and other regulatory legal acts of generally binding rules of conduct.

Supervision as a method of external state financial control provides for the issuance by state authorities and local self-government bodies, their officials to organizations and citizens of licenses to carry out a certain type of activity or permits for them to carry out control actions. The result of the supervisory actions of the authorized body of state financial control may be the revocation of a license from a subject of economic relations, which systematically violates the norms and regulations established by the financial legislation of the Russian Federation.

Analysis- the study of the subject of control by dividing it into its component parts (by features, properties, relationships). Each of the selected parts is analyzed separately within a single whole.

The purpose of the analysis of the results of control auditing and expert-analytical activities is to study the causes and consequences of the identified deviations and violations in the process of implementing targeted programs.

Performance audit is an assessment of the effectiveness of managing financial flows and state (municipal) property, as well as the effectiveness of tax administration. In a broad sense, this is an assessment of the effectiveness and efficiency of targeted programs and long-term financial investments, a systematic, comprehensive analysis of the financial and economic activities of budget administrators.

Since the control of regional targeted programs is one of the areas of state financial control, it would be fair to refer to the provisions of the Budget Code of the Russian Federation (Article 265), which, under the forms of financial control, means:
- preliminary control, which is carried out during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;
- current control, which is carried out during the consideration of certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies during parliamentary hearings and in connection with deputy requests;
- follow-up control, which is carried out in the course of consideration and approval of reports on the execution of budgets.

The specified classification of forms of financial control is reflected in the control of regional target programs at the stage of developing a draft program (preliminary control), during the implementation of the program (current control) and when summing up the results of the program and discussing its results (subsequent control). Scientists call this aspect of control temporary.

In turn, considering the temporal aspect of financial support for the implementation of the socio-economic policy of the state and its constituent subjects of the Russian Federation, one can single out the stages of development of this process that continuously follow each other from the point of view of budgetary process control. That is why the control of regional target programs should be integrated into the main components of the budget process and carried out continuously and consistently throughout the entire life cycle of programs in the form of preliminary, current and subsequent control.

At the same time, the life cycle of programs can either exceed the duration of the budget process, or be less than or equal to it. In most cases (during the implementation of programs developed for a period of more than three years), the control of regional targeted programs goes beyond the three-year cycle of the budget of a constituent entity of the Russian Federation.

In recent years, the role of external control of regional targeted programs has increased, and, accordingly, the importance of work in this direction by the Chambers of Control and Accounts of the constituent entities of the Russian Federation has increased. The named bodies during each calendar year work with budgets of three years, and, in turn, each budget is at one of the stages of a three-year cycle.

At present, during the current year, the Chambers of Control and Accounts conduct an examination of the draft budget for the next three years, monitor the execution of the current year's budget, and also check the reliability of the execution of the budget of the past year. Thus, the Chambers of Control and Accounts of the constituent entities of the Russian Federation are, in fact, the only bodies of external control that have the ability to control regional targeted programs at all stages of the budget process during the current year. The continuous five-year cycle of external control of regional target programs is schematically presented in fig. 2.

The above conditions significantly contribute to improving the efficiency of control of regional target programs. However, it should be said that so far not in all subjects of the Russian Federation the Chambers of Control and Accounts conduct an examination of projects of regional target programs.

In addition, the provisions of the new edition of the Budget Code of the Russian Federation, which entered into force on January 1, 2008, restrict a number of control bodies in carrying out the examination of targeted programs.

The current version of the Budget Code of the Russian Federation states that state and municipal financial control bodies, created respectively by the legislative (representative) bodies of the Russian Federation and constituent entities of the Russian Federation, representative bodies of local self-government, conduct expert reviews of projects of federal and regional targeted programs. However, in the new edition, these provisions are reduced only to the examination of projects of long-term target programs.

At the same time, since the powers of these bodies are also determined by law, it is advisable that the legislative acts of the constituent entities of the Russian Federation establish the powers of these bodies to conduct an examination of regional targeted programs, regardless of the period for which they are developed.

With the introduction of medium-term planning mechanisms, opportunities and incentives for improving the efficiency of public resource management are expanding. We are talking about the current transition to medium-term budgeting, focused on results.

In general, the control system for regional target programs can be built according to the following scheme:
1) control of regional targeted programs at the design and forecast stage in order to possibly assess the feasibility of the priorities of the socio-economic development of a constituent entity of the Russian Federation, the forecast and program for the socio-economic development of the Russian Federation and constituent entities of the Russian Federation (preliminary control);
2) control over the distribution and delivery of budget funds to the executors of program activities, distribution of powers of participants in regional target programs (execution control or follow-up control);
3) monitoring the effectiveness of the implementation of regional target programs, including monitoring the effectiveness of the use of budget funds (performance audit aimed at verifying compliance with the most important principle of the budget system - the principle of efficiency and economy of use).

Thus, in the system of control of regional target programs, a special method of control is singled out - an audit of efficiency, currently carried out by control and accounting bodies (to whose powers this method of control is attributed by regional legislation).

Performance audit as a method of monitoring regional targeted programs that provide support for non-profit organizations can be carried out both at the design stage of programs formation, and during their execution and approval of results.

At the project stage, the objectives of the performance audit (preliminary control) should be:
- assessment of the draft regional target program as the most important tool for implementing the budget policy, the priorities of the socio-economic development of the constituent entity of the Russian Federation;
- determination of the validity and reliability of the indicators established in the draft regional target program, and their compliance with the indicators of the forecast and the program for the socio-economic development of the Russian Federation and the constituent entity of the Russian Federation;
- determination of the compliance of the content of the draft regional target program with the current legislation;
- determination of the compliance of the goals of the regional target program with the priorities established at the federal level, the ratio of the development indicators of the constituent entity of the Russian Federation in the draft target program with the all-Russian indicators;
- assessment of the reality of the estimated volumes of budget financing established in the draft regional target programs;
- determination of the degree of coverage of regional problems by activities; etc.

In general, an important methodological support for the audit of the effectiveness of the draft regional target program should be a mechanism that ensures two important assessments:
1) assessing the feasibility of solving socio-economic problems of development of the constituent entities of the Russian Federation using the program-target method;
2) assessing the compliance of the submitted project with the requirements of federal and regional legislation.

For the first assessment, it is necessary to have criteria for selecting problems for software development in the constituent entities of the Russian Federation.

After the adoption by the legislative or executive authorities of the constituent entities of the Russian Federation of regional target programs, as well as the approval of the list of programs financed from the budget of the constituent entity of the Russian Federation from among them, the executive authorities begin to implement functions to ensure the implementation of programs (current control).

At the stage of implementation of regional target programs, control is carried out in the course of financial transactions with public funds, as well as in the course of organizational, economic measures aimed at the implementation of program activities. This stage of control contributes to compliance with financial discipline and legal requirements.

The current control of regional target programs is a system of various activities (control, expert-analytical, organizational and other) carried out by the executive authorities of the constituent entity of the Russian Federation, program managers, responsible executors of program activities and control bodies.

Current control allows monitoring the implementation of regional target programs for the corresponding period by analyzing the received, processed and generalized information. In the process of its implementation, negative trends and violations in the course of the implementation of regional targeted programs are identified, and proposals are made to eliminate them.

Current control of regional targeted programs is also carried out in the course of consideration of certain issues of their implementation by the Russian Federation at meetings of committees, commissions, working groups of legislative (representative) bodies, during parliamentary hearings, through deputy requests, by control and accounting bodies.

On the part of the executive authorities, current control can be carried out as a documentary verification of the compliance of the expenses expected to be paid with the approved program estimates, compliance of the concluded contracts with the requirements of the program and current legislation, as well as verification of documents confirming the proper implementation of the activities of the target program.

Thus, the current control of regional targeted programs is carried out by both the legislative and executive authorities using various methods and methods.

To ensure current control, it is important that when preparing data on the progress of budget execution of a constituent entity of the Russian Federation, materials on the implementation of regional target programs in the form of a report are attached to this information.

Taking into account the instability of interbudgetary relations, it is necessary to develop flexible mechanisms for managing targeted programs, monitoring and controlling the implementation of targeted programs and their effectiveness.

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