Check results

 

Name of the entity that conducted the audit: Chamber of Control and Accounts of the Omsk Region.

Tested period: 2023.

Test date: from January 26 to February 20, 2024.

Topic of the audit: External audit of the budget reporting of the Legislative Assembly of the Omsk Region for 2023.

Audit results: Budget reporting of the Legislative Assembly of the Omsk Region for 2023 complies with the requirements of the legislation of the Russian Federation.

Results of an audit conducted in the Legislative Assembly of the Omsk Region for 2022

Name of the entity that conducted the audit: Chamber of Control and Accounts of the Omsk Region.

Tested period: 2022.

Test date: February 3 to 6, 2023.

Topic of the audit: External audit of the budget reporting of the Legislative Assembly of the Omsk Region for 2022.

Audit results: Budget reporting of the Legislative Assembly of the Omsk Region for 2022 complies with the requirements of the legislation of the Russian Federation. There are no comments or disagreements.

Results of an audit conducted in the Legislative Assembly of the Omsk Region in 2022

Name of the entity that conducted the inspection: Branch No. 9 - State institution - Omsk regional branch of the Social Insurance Fund of the Russian Federation.

Checked period: 2019 – 2021.

Check subject:

1. Inspection (on-site, scheduled) of the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases to the Social Insurance Fund of the Russian Federation, as well as the legality of expenses incurred for payment of insurance coverage by the policyholder.

2. Check (on-site, scheduled) of the completeness and accuracy of the information and documents provided by the policyholder or the insured person, necessary for the assignment and payment of insurance coverage, as well as for reimbursement of the insured's expenses for the payment of social benefits for funeral.

Check results: no comments.

Results of an audit conducted in the Legislative Assembly of the Omsk Region for 2021

Name of the entity that conducted the audit: Chamber of Control and Accounts of the Omsk Region.

Checked period: 2021.

Test date: February 2 to 3, 2022.

Topic of the audit: External audit of the budget reporting of the Legislative Assembly of the Omsk Region for 2021.

Audit results: Budget reporting of the Legislative Assembly of the Omsk Region for 2021 complies with the requirements of the legislation of the Russian Federation. There are no comments or disagreements.

Information on accounting policies in the Legislative Assembly of the Omsk Region in 2021

1.1. This Accounting Policy has been developed in accordance with the requirements of the following documents: - Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation);

- Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ);

- Federal Accounting Standard for Public Sector Organizations "Conceptual Basis of Accounting and Reporting of Public Sector Organizations", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 256n (hereinafter referred to as GHS "Conceptual Basis");

- Federal Accounting Standard for Public Sector Organizations “Fixed Assets”, approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 257n (hereinafter referred to as GHS “Fixed Assets”);

- Federal Accounting Standard for public sector organizations "Rent", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n (hereinafter referred to as GHS "Rent");

- Federal Accounting Standard for Public Sector Organizations “Impairment of Assets”, approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 259n (hereinafter referred to as GHS “Impairment of Assets”);

- Federal Accounting Standard for Public Sector Organizations “Presentation of Accounting (Financial) Statements”, approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 260n (hereinafter referred to as GHS “Presentation of Reports”);

- Federal Accounting Standard for public sector organizations “Cash Flow Statement”, approved by Order of the Ministry of Finance of Russia dated December 30, 2017 No. 278n (hereinafter referred to as GHS “Cash Flow Statement”);

- Federal Accounting Standard for Public Sector Organizations “Accounting Policies, Estimates and Errors”, approved by Order of the Ministry of Finance of Russia dated December 30, 2017 No. 274n (hereinafter referred to as GHS “Accounting Policies”);

- Federal Accounting Standard for public sector organizations “Events after the reporting date”, approved by Order of the Ministry of Finance of Russia dated December 30, 2017 No. 275n (hereinafter referred to as GHS “Events after the reporting date”);

- Federal accounting standard for public sector organizations “Revenues”, approved by Order of the Ministry of Finance of Russia dated February 27, 2018 No. 32n (hereinafter referred to as GHS “Revenues”);

- Federal Accounting Standard for Public Sector Organizations “The Impact of Changes in Foreign Currency Rates”, approved by Order of the Ministry of Finance of Russia dated May 30, 2018 No. 122n (hereinafter referred to as GHS “The Impact of Changes in Foreign Currency Rates”);

- Federal accounting standard for public sector organizations “Non-produced assets”, approved by Order of the Ministry of Finance of Russia dated February 28, 2018 No. 34n (hereinafter referred to as GHS “Non-produced assets”);

- Federal Accounting Standard for Public Sector Organizations "Budget Information in Accounting (Financial) Statements", approved by Order of the Ministry of Finance of Russia dated February 28, 2018 No. 37n (hereinafter referred to as GHS "Budget Information in Accounting (Financial) Statements") ;

- Federal accounting standard for public sector organizations "Reserves. Disclosure of information on contingent liabilities and contingent assets", approved by Order of the Ministry of Finance of Russia dated May 30, 2018 No. 124n (hereinafter referred to as GHS "Reserves");

- Federal Accounting Standard for Public Sector Organizations “Long-Term Agreements”, approved by Order of the Ministry of Finance of Russia dated June 29, 2018 No. 145n (hereinafter referred to as GHS “Long-term agreements”);

- Federal Accounting Standard for Public Sector Organizations “Inventories”, approved by Order of the Ministry of Finance of Russia dated December 7, 2018 No. 256n (hereinafter referred to as GHS “Inventories”);

- Federal Accounting Standard for Public Sector Organizations “Financial Instruments”, approved by Order of the Ministry of Finance of Russia dated June 30, 2020 No 129n (hereinafter referred to as GHS “Financial Instruments”);

- Federal Accounting Standard for Public Sector Organizations “Intangible Assets”, approved by Order of the Ministry of Finance of Russia dated November 15, 2019 No. 181n (hereinafter referred to as GHS “Intangible Assets”);

- Federal Accounting Standard for Public Sector Organizations “Payments to Personnel”, approved by Order of the Ministry of Finance of Russia dated November 15, 2019 No. 184n (hereinafter referred to as GHS “Payments to Personnel”);

- Federal Accounting Standard for Public Sector Organizations “Information on Related Parties”, approved by Order of the Ministry of Finance of Russia dated December 30, 2017 No. 277n (hereinafter referred to as GHS “Information on Related Parties”);

- Unified chart of accounts for government agencies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as the Unified Chart of Accounts);

- Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);

- Chart of accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Chart of Accounts for budget accounting);

- Instructions for the application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n);

- Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application" (hereinafter referred to as the Order of the Ministry of Finance of Russia № 52н);

- Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (Appendix No. 5 to the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n) (hereinafter referred to as Guidelines No. 52n);

- Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as Directive No. 3210-U) ;

- Directive of the Bank of Russia dated December 9, 2019 No. 5348-U “On the rules of cash payments” (hereinafter referred to as Directive No. 5348-U);

- Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter referred to as Guidelines No. 49);

- Methodological recommendations "Standards for fuel and lubricant consumption in road transport", put into effect by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r (hereinafter referred to as Methodological Recommendations No. AM-23-r) ;

- Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n);

- The procedure for the formation and application of budget classification codes of the Russian Federation, their structure and principles of assignment, approved by Order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n (hereinafter referred to as Procedure No. 85n);

- The procedure for applying the classification of operations of the general government sector, approved by Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (hereinafter referred to as the Procedure for applying KOSGU, Procedure No. 209n).

(Ground: Part 2 of Article 8 of Law No. 402-FZ)

1.2. Keeping records is entrusted to the head of the department - the chief accountant (hereinafter referred to as the chief accountant). (Ground: Part 3 of Article 7 of Law No. 402-FZ)

1.3. The Chairman of the Legislative Assembly of the Omsk Region (hereinafter referred to as the Chairman of the Legislative Assembly) is responsible for organizing budget accounting in the Legislative Assembly of the Omsk Region (hereinafter referred to as the Legislative Assembly) and compliance with the law when carrying out business operations. (Basis: Article 162 of the Budget Code of the Russian Federation, Article 7 of Law No. 402-FZ)

1.4. Budget accounting and timely and reliable provision of financial statements in the Legislative Assembly is carried out by the accounting and reporting department (hereinafter referred to as the department). The accounting and reporting department is an independent structural unit and is headed by the chief accountant. The Chief Accountant reports directly to the Chairman of the Legislative Assembly.

1.5. The rights and responsibilities of the chief accountant and department employees are determined by job regulations and the Regulations on the Accounting and Reporting Department.

1.6. The Legislative Assembly publishes the main provisions of the accounting policy on its official website by posting copies of accounting policy documents. (Basis: clause 9 of the GHS “Accounting Policies”)

1.7. The procedure for transferring documents and files when changing the manager or chief accountant is given in Appendix No. 8 to the Regulations on Accounting Policies. (Ground: clause 14 of Instruction No. 157n)

1.8. The accounting form is automated using computer programs: 1C Enterprise 8.3 (configuration: Accounting of a government agency), Parus-10 (configuration: Set of modules for payroll calculation). For electronic document management with suppliers and reporting, the Kontur-extern software product is used.

Databases are stored on servers, backup copies are stored on a data storage system. Using telecommunication channels and electronic signatures, the department carries out electronic document management in the following areas: - electronic document management system with territorial and federal bodies of the Treasury of the Russian Federation; - transfer of reporting on taxes, fees and other obligatory payments to the Federal Tax Service Inspectorate;

- transfer of reporting on insurance contributions to the Social Insurance Fund of the Russian Federation and transfer of information about insured persons and length of service to the Pension Fund of the Russian Federation;

- transfer of reporting to the territorial body of the Federal State Statistics Service for the Omsk Region.

(Ground: paragraphs 6, 19 of Instruction No. 157n, paragraph 9 of the GHS “Accounting Policies”)

1.9. To reflect accounting objects and the facts of economic life that change them, the following forms of primary accounting documents are used: - approved by Order of the Ministry of Finance of Russia No. 52n;

- approved by legal acts of authorized executive authorities (in their absence in Order of the Ministry of Finance of Russia No. 52n);

- independently developed, given in Appendix No. 2 to the Regulations on Accounting Policies.

(Ground: Part 2, 4 Article 9 of Law No. 402-FZ, Clause 25 of the GHS “Conceptual Framework”, Clause 9 of the GHS “Accounting Policy”)

1.10. Primary accounting documents are compiled automatically and are issued on paper. Applications for cash expenses are prepared in the form of electronic documents signed with a qualified electronic signature.

(Ground: Part 5, Article 9 of Law No. 402-FZ, Clause 32 of the GHS “Conceptual Framework”)

1.11. Primary accounting documents received by the department are checked for correctness: consistency of form and completeness of content, presence of signatures of the persons responsible for their preparation, and their transcripts. Primary documents that are not properly prepared are not subject to acceptance by the accounting and reporting department for recording and must be returned to the persons responsible for their preparation within three days. Primary accounting documents for received or written-off material assets, acts of acceptance of work (services) and other documents must be transferred to the department no later than three days after their receipt by the Legislative Assembly.

Receipt of accounting documents to the Legislative Assembly is registered in the documentation support department of the Legislative Assembly Staff Support Department.

Base: Art. 9 of Law No. 402-FZ)

1.12. Translation into Russian of primary (consolidated) accounting documents compiled in other languages ​​is carried out by specialized organizations when concluding contracts with them for the provision of translation services or by a full-time employee who speaks the relevant foreign language. (Basis: clause 31 of the GHS “Conceptual Framework”)

1.13. The translation of the primary (consolidated) accounting document is drawn up on a separate sheet containing alternately the original line and the translation line. The correctness of the translation is certified by the translator's signature. (Basis: clause 31 of the GHS “Conceptual Framework”)

1.14. The rules and schedule of document flow, as well as the technology for processing accounting information are given in Appendix No. 3 to the Regulations on Accounting Policies. (Basis: clause 9 of the GHS “Accounting Policies”)

1.15. Registration of primary documents in accounting registers is carried out no later than

15th day of the month following the reporting month. The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (according to the dates of transactions) and (or) grouped into the corresponding accounting accounts in a cumulative manner with reflection in the following accounting registers:

- journal of transactions No. 1 for the “Cash desk” account, for other transactions (Cash desk);
- journal of transactions No. 2 with non-cash funds (budget expenses);
- journal of transactions No. 2.1 with non-cash funds (budget revenues);

- journal of transactions No. 2.2 with non-cash funds (funds at temporary disposal);

- journal of transactions No. 3 of settlements with accountable persons;
- journal of transactions No. 4 of settlements with suppliers and contractors;
- journal of transactions No. 5 of settlements with debtors for income;
- journal of transactions No. 6 of wage calculations;
- journal of transactions No. 7 on disposal and transfer of non-financial assets;
- transaction journal No. 8 for other transactions;
- Journal of Operations No. 9 for authorization;
- Journal of Operation No. 10 of the inter -reporting period;
- Journal of Operations No. 11 to correct errors of past years;
- The main book
- Other registers provided for by law.

1.16. The correctness of the reflection of business transactions in the registers of the budget institution is ensured by persons who compiled and signed them. Operations logs should be formed and transferred to paper no later than the 15th day of the month following the reporting one. (Basis: part 57 of article 10 of Law No. 402-FZ, p. p. 23, 28 SGS "Conceptual Fundamentals", paragraph 11 of Instruction No. 157n)

1.17. The revolutions in the main book are conducted in electronic form and transferred to paper media no later than the 15th day of the month following the reporting financial year. The cash book is conducted in electronic and paper form, sewn and certified by the signature of the head and chief accountant no later than the last day of the month following the reporting financial year.

1.18. Accounting registers are compiled automated, issued on paper. (Foundation: Part 6 of Article 10 of Law No. 402-FZ, Clause 32 of SGS "Conceptual Formations", p. 11 Instructions No. 157n)

1.19. The formation of accounting registers is carried out in the following order: - primary accounting documents are drawn up as business transactions are carried out;

- a journal of registration of receipt and expenditure orders is drawn up annually, on the last working day of the financial year;

- Analytical accounting of a deposited salary and scholarships are filled monthly on the last day of the month;

- advance reports are broken in chronological order on the last day of the reporting month;

- Operation magazines, the main book is filled no later than the 15th day of the month following the reporting;

- other registers are filled out as necessary, unless otherwise provided by The legislation of the Russian Federation.

(foundation: paragraph 11 of Instruction No. 157n)

1.20. Internal control of the facts of economic life is carried out within the framework of their powers: - Head of the security department; - chief accountant, accounting staff; - Head of the material and technical supply department;

- consultant of the material and technical supply department.

Internal control is carried out in accordance with the procedure given in Appendix No. 5 to the Regulation on Accounting Policy.

(Foundation: Part 1 of Article 19 of Law No. 402-FZ, Clause 23 of the SGS "Conceptual Formations", paragraph 9 of the SGS "Accounting Policy")

1.21. An internal financial audit is carried out by the chairman of the Legislative Assembly in a simplified manner. (Basis: Articles 160.2-1 of the BC of the Russian Federation, Order of the Ministry of Finance of Russia dated 12/18/2019 No. 237n)

1.22. The organization of work on accepting the accounting and disposal of material assets is carried out by the commission created on the permanent basis for the receipt and disposal of assets acting in accordance with the Regulation given in Appendix No. 6 to the Regulation on Accounting Policy. (Base: paragraph 9 of SGS "Accounting Policy")

1.23. The reliability of accounting and reporting data is confirmed by inventories of assets and obligations carried out in accordance with the procedure given in Appendix No. 7 to the Regulation on the accounting policy. (Foundation: Part 3 of Article 11 of Law No. 402-FZ, Clause 80 of the SGS "Conceptual Fundamentals", Clause 9 of the SGS "Accounting Policy")

1.24. In column 8 of the inventory inventory (components) for non -financial assets (f. 0504087), the status of the accounting object by its name is reflected. (Foundation: Methodological instructions No. 52n)

1.25. In column 9 of the inventory inventory (components) for non -financial assets (f. 0504087), the target function of the asset is reflected by its name. (Foundation: Methodological instructions No. 52n)

1.26. The issuance of funds for the report is carried out in accordance with the procedure given in Appendix No. 9 to the Regulation on Accounting Policy. (Base: paragraph 9 of SGS "Accounting Policy")

1.27. Issue for a report of monetary documents is carried out in accordance with the procedure given in Appendix No. 10 to the Regulation on Accounting Policy. (Base: paragraph 9 of SGS "Accounting Policy")

1.28. The recognition of events after the reporting date and the reflection of information about them in the reporting is carried out in accordance with the requirements of the SGS "Events after the reporting date".

1.29. The formation and use of reserves of upcoming expenses is carried out in accordance with the procedure given in Appendix No. 11 to the Regulation on Accounting Policy. (Base: paragraph 9 of SGS "Accounting Policy")

1.30. The work plan of accounts is formed as part of accounting issues for synthetic and analytical accounting (Appendix No. 1 to the Regulation on Accounting Policy). (Base: paragraph 9 of SGS "Accounting Policy")

1.31. The budget reporting is drawn up on the basis of analytical and synthetic accounting in forms, in the amount and within the time periods established by the Ministry of Finance of the Omsk Region and budget legislation.

1.32. The budget reporting for the reporting year is formed taking into account events after the reporting date. The circumstances that caused the reflection in the reporting of events after the reporting date are indicated in the textual part of the explanatory note (f. 0503160). He qualifies the event as an event after the reporting date, the chief accountant based on his professional judgment. (Basis: Clause 9 of the SGS "Accounting Policy", Part 6, 7 of Article 10 of Law No. 402-FZ, Clause 32 of the SGS "Conceptual Formations", paragraphs 3, 6, 11 of Instruction No. 157n) 

1.33. The frequency and procedure for the preparation of tax and other types of reporting are determined by regulatory acts governing the provision of these types of reports. 1.34. The storage of documents is carried out within the terms established by the Rules of the Organization of State Archival Affairs, but not less than five years after the end of the reporting year in which (for which) they are compiled. Basic: P.P. 32, 33 SGS "Conceptual Formations", paragraphs 14, 19 instructions No. 157n)

1.35. The list of persons entitled to the first and second signatures of monetary, settlement, payment financial documents, financial obligations is approved by the order of the chairman of the Legislative Assembly.

1.36. When reflecting in the accounting of business transactions in 5 - 17 categories of analytical accounting accounts 0 101 00 000 codes are given according to the intended purpose of the allocated funds. (Basis: paragraph 2 of Instructions No. 162n)

1.37. When reflecting in the accounting of business transactions in 5 - 17 categories of analytical accounting accounts 0 104 00 000 codes are given according to the intended purpose of the allocated funds. (Basis: paragraph 2 of Instructions No. 162n)

1.38. When reflecting in the accounting of business transactions in 5 - 17 categories of analytical accounting accounts 0 105 00 000 codes are given according to the intended purpose of the allocated funds. (Basis: paragraph 2 of Instructions No. 162n)

1.39. When reflecting in the accounting of business transactions in 5 - 17 categories of analytical accounting accounts of account 0 201 35 000 codes are given according to the intended purpose of the allocated funds. (Basis: paragraph 2 of Instructions No. 162n)

1.40. When reflecting in the accounting of business transactions in 5 - 14 categories of analytical accounting accounts 0 401 60 000 and accounting with it 0 401 000, 000 are given the codes according to the purpose of the obligations. (Basis: paragraph 2 of Instructions No. 162n)

The results of the audit conducted in the Legislative Assembly of the Omsk Region for 2020 the name of the subject conducting the audit: the Control and Audit Chamber of the Omsk Region.

The tested period: 2020.

Verification date: from 18 to February 20, 2021.

The topic of the audit: external verification of the budget reporting of the Legislative Assembly of the Omsk Region for 2020.

The results of the audit: The budget reporting of the Legislative Assembly of the Omsk Region for 2020 meets the requirements of the legislation of the Russian Federation. There are no comments and disagreements.

Information on the accounting policy in the Legislative Assembly of the Omsk Region in 2020 

1.1. This accounting policy is developed in accordance with the requirements of the following documents: - the Budget Code of the Russian Federation (hereinafter - the BC of the Russian Federation);

-Federal Law of 06.12.2011 No. 402-ФЗ "On Accounting" (hereinafter-Law No. 402-FZ);

- Federal Accounting Standard for City Sector Organizations "Conceptual Fundamentals of Accounting and Reporting of State Sector Organizations", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 256n (hereinafter- SGS "Conceptual Formations");

- Federal Accounting Standard for organizations of the public sector "Fixed assets", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 257n (hereinafter- SGS "Fixed assets");

- Federal Accounting Standard for organizations of the public sector "Lease", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n (hereinafter- SGS "Lease");

- Federal Accounting Standard for organizations of the public sector "Assitment of assets", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 259n (hereinafter- the SGS "Valuation of assets");

- Federal Accounting Standard for Organizations of the State Sector "The presentation of accounting (financial) reports", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 260n (hereinafter- SGS "Reporting submission");

- Federal Accounting Standard for Organizations of the State Sector "Report on the movement of funds", approved by order of the Ministry of Finance of Russia dated December 30, 2017 No. 278n (hereinafter- the SGS "Report on the movement of funds");

- Federal Accounting Standard for Organizations of the City Sector "Accounting Policy, Acting Values ​​and Errors", approved by order of the Ministry of Finance of Russia dated 12/30/2017 No. 274n (hereinafter- SGS "Accounting Policy");

- Federal Accounting Standard for Organizations of the City Sector "Events after the reporting date", approved by order of the Ministry of Finance of Russia dated December 30, 2017 No. 275n (hereinafter- the SGS "Events after the reporting date");

- Federal Accounting Standard for organizations of the public sector "Revenues", approved by order of the Ministry of Finance of Russia dated 02.27.2018 No. 32n (hereinafter- SGS "Income");

- Federal Accounting Standard for Organizations of the State Sector "The impact of changes in foreign currencies", approved by order of the Ministry of Finance of Russia dated 05.30.2018 No. 122n (hereinafter- the SGS "The impact of changes in foreign currencies");

- Federal Accounting Standard for Organizations of the City Sector "Unedeated assets", approved by order of the Ministry of Finance of Russia dated 02.28.2018 No. 34n (hereinafter- the SGS "Unfamped assets");

- Federal Accounting Standard for Organizations of the State Sector "Budget information in accounting (financial) reporting", approved by order of the Ministry of Finance of Russia dated 02.28.2018 No. 37n (hereinafter- SGS "Budget information in accounting (financial) reports") ;

- Federal Accounting Standard for organizations of the public sector "Reserves. Disclosure of information on conditional obligations and conventional assets", approved by order of the Ministry of Finance of Russia dated 05.30.2018 No. 124n (hereinafter- SGS "Reserves");

- Federal Accounting Standard for City Sector organizations "Long-term agreements", approved by order of the Ministry of Finance of Russia dated 06.29.2018 No. 145n (hereinafter- SGS "Long-term agreements");

- Federal Accounting Standard for organizations of the public sector "Reserves", approved by Order of the Ministry of Finance of Russia dated 12/07/2018 No. 256n (hereinafter- SGS "Reserves");

- a single plan of accounting accounts for state authorities (state bodies), local authorities, government management bodies of extra-budgetary funds, state academies of science, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - a single plan of accounts);

- Instructions for the application of a unified plan of accounting accounts for state authorities (state bodies), local authorities, government management bodies, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n);

- a plan of budget accounting accounts approved by Order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n (hereinafter- a plan of budget accounting accounts);

- Instructions for the application of the plan of budget accounting accounts, approved by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n (hereinafter- Instruction No. 162n);

- Order of the Ministry of Finance of Russia dated 03.30.2015 No. 52n "On approval of forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, government and government management bodies, state (municipal) institutions, and methodological instructions for their application ”(hereinafter - the Order of the Ministry of Finance of Russia No. 52n);

- Methodological instructions for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions (Appendix No. 5 to the Order of the Ministry of Finance of Russia dated 03.30.2015 No. 52n) (hereinafter - Methodological Instructions No. 52n);

-an instruction of the Bank of Russia dated 03/11/2014 No. 3210-u "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as -indication No. 3210-u) ;

-an instruction of the Bank of Russia dated 10/07/2013 No. 3073-U "On the implementation of cash calculations" (hereinafter-the indication No. 3073-U);

- Methodological instructions for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49 (hereinafter- Methodological Instructions No. 49);

- Methodological recommendations "Fuel consumption and lubricants on road transport", entered into force by order of the Ministry of Transport of Russia dated 14.03.2008 No. AM-2