Approves the Rules for the Implementation by the Federal Treasury of Control of Financial and Economic Transactions of Customer Organizations Under Law No. 223-FZ
The document provides for the specifics of control over financial and business operations of:
● state corporations (companies),
● public-law companies,
Business companies with the Russian Federation’s share in the authorized capital exceeding 50%.
Control measures (in-house and on-site) will be carried out on the basis of instructions from the President of the Russian Federation, the Government of the Russian Federation, and the Minister of Finance of the Russian Federation.
In the course of such measures, among other data, accounting documents, documents on planning and implementation of purchases, data from the Unified Information System and other information systems to which the activities of the audited company are related will be analyzed.
In the course of control measures, the following will be clarified:
● the validity of state support measures provided to the company, loans and credits attracted by the organization;
● information on assets and liabilities reflected in the accounting (financial) statements of the audited entity.
The document stipulates the procedure for conducting control measures, the rights and obligations of companies, the powers of inspectors and the rules of their interaction. Based on the results of the analysis, a conclusion will be issued.
Based on the conclusion, the Treasury will prepare a report to the official or body that gave the instruction. If the actions of the audited persons reveal signs of offenses, the information will be forwarded to the prosecutor’s office, law enforcement and other bodies.