Decree on the audit of municipal unitary enterprises. Organization of the audit of unitary enterprises on the example of municipal unitary enterprise "electric networks". Conducting a mandatory audit of state and municipal unitary enterprises

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Introduction

1. Theoretical aspects of the audit of budgetary, municipal, unitary enterprises

1.1 Nature and objectives of the audit

1.2 Legal basis for an audit

1.3 Auditing standards

2. Feasibility study for the establishment of an audit firm

3. Conducting an audit on the example of Municipal Unitary Enterprise "Housing"

3.1 Characteristics of the enterprise

3.2 Analysis of the financial condition

Conclusion

List of used literature

Appendix 1

Annex 2

Appendix 3

Appendix 4

Annex 5

Appendix 6

Annex 7

Introduction

Consider the goals and objectives of the course work. The main goal is to give objective, real and accurate information about the audited object. Audit is a special, independent form of control. An audit is an independent examination and analysis of the financial statements of an economic entity in order to determine their reliability, completeness and compliance with applicable law and the requirements for accounting and financial reporting.

The achievement of the main goal is facilitated by the features (requirements) of conducting audit activities: independence and objectivity during audits; confidentiality; professionalism, competence and integrity of the auditor; use of methods of statistics and economic analysis; application of new information technologies; the ability to make rational decisions based on audit data; friendliness and loyalty to customers; the auditor's responsibility for the consequences of his recommendations.

1. Theoretical aspects of the audit of budgetary, municipal, unitary enterprises

1.1 Nature and objectives of the audit

The word "audit" comes from the Latin word "audio" (which means "listener" or "hearing"). By analogy with special medical tools used to determine the physical health of a patient, the economic health of organizations, banks, corporations, etc. is established with the help of an audit.

The first mention of the auditor dates back to the 14th century, when the ledgers began to appear as evidence in court. Luca Pacioli, author of the Treatise on Accounts and Records, the first book on accounting and the foundation of its theory, confirmed the need for accounting control.

In the XVI century. in many countries, legal control of ledgers has been formally introduced. In England, the word "auditor" was already used - to refer to people involved in checking accounts.

The birthplace of audit in the modern sense of the word is Great Britain, which in 1884 passed a package of Company Laws requiring joint-stock companies to entrust independent accountants with checking the books and accounts of companies, with a subsequent report to shareholders.

The emergence of audit, thus, is associated with the distribution of interests of those who are directly involved in the management of the organization (administration, managers), and those who invest in its activities (owners, shareholders, investors).

The history of the audit originates from Scotland, in its capital - Edinburgh in 1853 the Edinburgh Institute of Auditors was officially established.

Auditing activity (audit) is an entrepreneurial activity of auditors (audit firms) for the implementation of non-departmental audits of accounting (financial) statements, accounting documents, tax returns and other financial obligations and requirements of economic entities, as well as the provision of other audit services.

Auditor - a person who checks the state of the financial and economic activities of the enterprise for a certain period. Auditor - a specialist certified for the right to audit activities in the manner prescribed by the legislation of the Russian Federation.

It should be noted that the audit is different from the forensic accounting expertise. This difference lies in the fact that an audit is an independent verification, and a forensic accounting examination is carried out by decision of the judiciary. The specificity of forensic accounting expertise is manifested in its procedural and legal form, which provides a source of evidence in the application of expert knowledge in the field of accounting in the course of the study of completed business transactions.

The audit exists regardless of the presence or absence of a criminal or civil case. While forensic accounting expertise cannot exist outside of a criminal or civil case, since it is a procedural and legal form (the legal side of this type of expertise).

The auditor differs from the auditor in its essence, in the approach to checking the documentation, in the relationship with the client, in the conclusions drawn from the results of the audit, etc.

In Russia, auditing and the profession of an auditor in their modern form appeared relatively recently in connection with the economic transformations in the country at the present time. Meanwhile, attempts to create an audit institution in Russia were made in 1889, 1912 and 1928, but they all ended in failure.

The fourth attempt, which was made in the late 1980s, appears to have been the most successful. The first impetus to the emergence of audit firms was given by the formation of joint ventures (JV) in the USSR. For these enterprises, an audit has become mandatory to confirm the annual reports. In 1987, on the basis of a resolution of the Council of Ministers of the USSR, the first self-supporting company, Joint-Stock Company Inaudit, was established in our country. This firm was engaged in audits, advising the joint venture on taxation, on various legal issues, etc.

Currently, more than four thousand audit firms have been established and are successfully operating in Russia. These include such as "FBK", "Rufaudit", "Audit Chamber ASVP" (Moscow), "Aktionaudit" (Yekaterinburg), etc.

In Moscow, St. Petersburg and other cities of Russia, the largest intercontinental audit firms - Arthur Andersen, Ernst & Young, Coopers & Lybrand, Price Waterhouse - have opened their branches.

In connection with the development of audit activities, the range and volume of services provided by audit firms are expanding. Over the past 25 years, auditing and audit procedures have evolved continuously. Three stages of development can be distinguished: confirmatory, system-oriented and risk-based audit stage.

The confirming stage of the audit was characterized by the fact that during the audit, the auditor-accountant checked and confirmed almost every business transaction, in parallel with the accountant, created his own accounting registers.

At present, such a service would be called restoration or record keeping.

Since audit is an entrepreneurial activity, i.e. activities aimed at generating profit, auditors should apply such methods of verification that would minimize the time for conducting the audit without compromising quality.

A risk-based audit is a type of audit when an audit can be carried out selectively, based on the operating conditions of the enterprise, mainly bottlenecks (critical points) in its work. By focusing audit work on areas where risks are higher, you can reduce the time spent checking low-risk areas. Those who rely on auditors' judgment believe that this can provide a more cost-effective audit.

A systems-oriented audit involves observing the systems that control operations. This stage has led to the fact that the auditors began to conduct an examination based on internal control. A well-functioning internal control system facilitates external auditing, as external auditors can limit their work to random checks and testing of individual items of control.

Consider the goals and objectives of auditing. As noted, the main goal of the audit is to provide objective, real and accurate information about the audited object. Audit is a special, independent form of control. An audit is an independent examination and analysis of the financial statements of an economic entity in order to determine their reliability, completeness and compliance with applicable law and the requirements for accounting and financial reporting.

The achievement of the main goal is facilitated by the features (requirements) of conducting audit activities: independence and objectivity during audits; confidentiality; professionalism, competence and integrity of the auditor; use of methods of statistics and economic analysis; application of new information technologies; the ability to make rational decisions based on audit data; friendliness and loyalty to customers; the responsibility of the auditor for the consequences of his recommendations and conclusions based on the results of audits; contributing to the growth of the credibility of the audit profession.

The above features determine the standards of conduct of the auditor.

From the point of view of classification features, it is possible to distinguish between external and internal audit, mandatory and initiative.

An external audit is carried out on a contractual basis by audit firms or individual auditors in order to objectively assess the reliability of accounting and financial reporting of an economic entity.

Internal audit is an independent activity in an organization to check and evaluate its work in the interests of managers. The purpose of internal audit is to help the organization's employees perform their functions effectively. Internal audit is carried out by auditors working directly in the given firm. Small organizations may not have full-time auditors. In this case, the internal audit can be entrusted to the audit commission or an audit firm on a contractual basis.

An audit can be proactive (voluntary) when it is carried out by decision of the management of an enterprise (organizations) (or its founders), or mandatory if its conduct is conditioned by a direct indication in federal law.

The main goal of an initiative audit is to identify shortcomings in accounting, reporting, taxation, to analyze the financial condition of an economic entity and help it organize accounting and reporting.

Mandatory audit in our country is carried out in accordance with Decree of the Government of the Russian Federation of December 7, 1994 No. 1355. Since 1994, the following are subject to mandatory audit:

economic entities that have the organizational and legal form of an open joint stock company, regardless of the number of their participants (shareholders) and the size of the authorized capital;

banks and other credit institutions;

insurance organizations and mutual insurance societies;

commodity and stock exchanges;

investment institutions (investment and check investment funds, holding companies);

extra-budgetary funds, the sources of formation of funds of which are mandatory deductions provided for by the legislation of the Russian Federation, made by legal entities and individuals;

charitable and other (investment) funds, the sources of formation of funds of which are voluntary contributions of legal entities and individuals;

economic entities, if there is a share in their authorized capital owned by foreign investors.

Starting with the accounting report for 1995, economic entities (with the exception of those who are fully in state or municipal ownership) are subject to mandatory audit if at least one of the following financial indicators of their activity is present:

the volume of proceeds from the sale of products (works, services) for the year exceeding by 500 thousand times the minimum wage established by the legislation of the Russian Federation;

the amount of balance sheet assets exceeding by the end of the reporting year by 200 thousand times the minimum wage established by the legislation of the Russian Federation.

According to the Federal Law of the Russian Federation No. 129-FZ of November 21, 1996, these objects are subject to mandatory audit when there is an indication of this in federal laws.

1.2 Legal basis for an audit

The formation of audit in Russia began in the late 1980s and early 1990s. During this period, a number of normative documents on the legal regulation of audit activities have been adopted. The main regulatory documents include:

Decree of the President of the Russian Federation of December 22, 1993 No. 2263 "On Auditing in the Russian Federation".

Temporary rules of audit activity in the Russian Federation. Approved by Decree of the President of the Russian Federation of December 22, 1993 No. 2263.

Regulations on the Audit Commission under the President of the Russian Federation. Approved by Order of the President of the Russian Federation of February 4, 1994 No. 54-RP.

Regulations on the Advisory Council under the Audit Committee under the President of the Russian Federation. Approved by the decision of the Audit Committee under the President of the Russian Federation dated June 1, 1994.

Decree of the Government of the Russian Federation of May 6, 1994 No. 482 "On Approval of Normative Documents for the Regulation of Auditing Activities in the Russian Federation".

The procedure for attestation for the right to carry out audit activities. Approved by Decree of the Government of the Russian Federation of May 6, 1994 No. 482.

The procedure for issuing licenses for the implementation of audit activities. Approved by Decree of the Government of the Russian Federation of May 6, 1994 No. 482.

The procedure for conducting qualification exams for the right to carry out audit activities. Approved by the Central Attestation and Licensing Audit Commission of the Ministry of Finance of Russia on June 5, 1994.

On the establishment of the Central Attestation and Licensing Audit Commission of the Central Bank of the Russian Federation. Order of the Central Bank of the Russian Federation dated June 15, 1994 No. 02-102.

On the main criteria (system of indicators) of the activities of economic entities, according to which their accounting (financial) statements are subject to mandatory annual audit. Approved by Decree of the Government of the Russian Federation of December 7, 1994 No. 1355 (as amended by Decree of the Government of the Russian Federation of April 25, 1995 No. 408).

The procedure for drawing up an auditor's report on financial statements (Commission for Auditing Activities under the President of the Russian Federation, Minutes 1 of February 9, 1996).

On the timing of measures to regulate auditing activities in the Russian Federation (Decree of the Government of the Russian Federation of January 5, 1995 No. 15).

It can be seen from the above regulatory documents that they contain regulatory provisions both for organizing auditing activities in Russia (see clauses 1, 2, 10, 11, 12) and for checking the qualifications of auditors (clauses 4, 6, 8, 9) and licensing firms involved in audit (clause 7).

The basic regulatory document is the "Temporary Rules for Auditing in the Russian Federation".

In the development of this document, in the next two years, several resolutions were issued regulating various aspects of auditing in Russia.

Temporary rules for auditing activities in the Russian Federation determine the legal basis for the implementation of auditing activities in the Russian Federation as an independent non-departmental financial control. The scope of the audit is defined - verification of the activities of economic entities, as well as its goals.

The Temporary Rules introduce, in addition to the voluntary (initiative) audit, the concept of a mandatory audit. In accordance with these rules, individuals - auditors and legal entities - audit firms have the right to engage in audit activities. Temporary rules define the types of work included in the audit activities, the rights and obligations of audit firms and their interaction with customers. The rules for formalizing the results of an audit, report and audit report are given. Temporary rules define the certification procedure for the right to be a specialist auditor and the licensing procedure for the right to audit.

The Provisional Rules define the procedure for issuing licenses, as well as the procedure for their cancellation. There are serious sanctions for auditors and audit firms who make mistakes, miscalculations, negligence in their work.

Based on the above regulatory documents, it can be concluded that in Russia the audit system includes three main levels:

The first level is the Law on Auditing (Auditing Activity). Prior to the adoption of the law, audit activities are regulated by the Provisional Rules.

The second level is represented by standards (rules). The audit standards developed in Russia are divided into four types: system-wide; organizational and technological; reporting standards; specific standards for certain types of audit (banking, insurance).

The third level - documents that regulate audit activities and are of an auxiliary nature. their main goal is to help implement the requirements of the rules (standards).

1.3 Auditing standards

Auditing standards are uniform basic principles that all auditors (audit firms) must follow in the course of their professional activities.

Compliance with auditing standards in the process of auditing activities guarantees a certain level of audit quality and reliability of its results.

Auditing standards are also the basis in court for proving the quality of the audit, and depending on how far the auditor deviated from the standard, the measure of the auditor's responsibility is determined. An auditor who has allowed a departure from any standard in his practice should be prepared to explain the reason for this.

The value of auditing standards is that they:

if they are observed, they ensure the high quality of the audit;

promote the introduction of new scientific achievements into audit practice;

determine the actions of the auditor in specific situations.

All standards have the same construction structure and contain the following sections:

General provisions;

Basic concepts and definitions used in the standard;

The essence of the standard;

Practical applications.

The section "General Provisions" reflects: the purpose and necessity of developing this standard;

standardization object; scope of the standard; relationship with other standards.

The section "Basic concepts and definitions used" contains the main terms and their brief description.

In the "Essence of the standard" section, a problem is formulated that requires a description, its analysis is carried out, and methods for solving it are given.

The standard, as well as other regulatory documents, must contain such indispensable details as the number of the standard; date of entry into force; purpose of development; scope of the standard; problem analysis; possible procedures for solving the problem.

In addition to auditing standards, which are regulatory documents and mandatory for use, audit firms can develop their own, internal auditing standards.

Auditing standards include four main types:

1. General auditing standards;

2. Audit working standards;

3. Reporting standards;

Specific standards used for auditing in certain areas of activity.

Here is a list of developed and adopted Russian rules (standards), as well as developed, but not yet adopted draft audit standards:

1. General rules (standards).

1.1. Basic principles of audit (draft).

1.2. Objectives and scope of the audit of financial statements (draft).

1.3. Letter of commitment of the audit organization on consent to the audit.

2. Rules (standards) for conducting an audit.

2.1. Audit planning.

2.5. audit evidence.

2.6. Audit documentation.

2.7. Study and evaluation of accounting and internal control systems during the audit.

2.8. The actions of the auditor in identifying misstatements in financial statements.

2.14. Using the work of an expert.

2.17. Written information of the auditor to the management of the economic entity based on the results of the audit.

3. Rules (standards) for compiling the report.

3.1. Auditor's report on the audit of financial statements (draft).

3.2. The procedure for drawing up an audit report on financial statements.

3.4. The date of signing the auditor's report and reflecting in it the events that occurred after the date of preparation and presentation of financial statements.

The documents of the third level regulating audit activity are of an auxiliary nature and their main purpose is to assist in the technical implementation of the requirements of the rules (standards), in the development of progressive techniques and rational ways of organizing audit activity. These documents are developed in each audit organization independently and are designed to provide a unified approach to the audit in this audit organization.

2. Feasibility study for the establishment of an audit firm

Limited Liability Company "Audit-Expertiza" (hereinafter - OOO "Audit-Expertiza") was established on December 20, 1998.

Audit-Expertiza LLC, being a legal entity, owns separate property, with which it is responsible for its obligations. An enterprise may, on its own behalf, acquire and exercise property and personal non-property rights, as well as bear obligations, be a plaintiff and a defendant in court.

The company also has a bank account, a round seal with its name, stamps, letterheads and other details.

The founders of LLC "Audit-Expertiza" are individuals, from whose contributions the authorized capital of the enterprise is formed.

The main internal documents regulating the activities of LLC "Audit-Expertiza" are the Charter of the enterprise, the Memorandum of Association, the collective agreement.

The charter of Audit-Expertiza LLC was approved in accordance with the current Russian legislation by the decision of the General Meeting of Founders-Members of the Company. The charter of the company consists of the following sections:

1. General Provisions.

2. Rights of the company's members.

3. Subject, tasks and goals of society.

4. General meetings of participants.

5. Obligations of the participants of the company.

6. Executive body of the company.

7. Exit of participants from the society.

8. Transfer of a share to the authorized capital of the company.

9. Accounting and reporting.

10. Reorganization and liquidation of companies.

The supreme governing body of the company is the general meeting of its participants.

The executive body is a director elected by the general meeting; He also organizes the paperwork.

The main task of the company "Audit-Expertiza" is to obtain the maximum return on invested capital through the implementation of various types of activities that do not contradict the current legislation.

The subject area of inspections includes constituent and other general documents of the enterprise, including accounting policies, documents on all accounts and sections of accounting and reporting.

By studying the constituent and other general documents of the customer, you can get information about the enterprise, its activities, features of technology and organization of production. Analysis of accounting policy allows you to identify general information about the organization of accounting in the methodological, technical and organizational aspects, to conduct an express analysis of accounting for the client.

The central place in the conduct of inspections is the audit of accounting for all sections and accounts and financial statements. In the literature on auditing, the order and classification of the types of work to be audited are presented in general terms. There is no clear gradation of the types of work, their complexity and the sequence of implementation. Therefore, the most rational is the decomposition, based on the allocation of complexes to be audited, in relation to the chart of accounts of accounting

When conducting an audit, it is enough to request from the client a certain set of documents and accounting registers and, following a previously described procedure, carry out the audit.

Methods for various sections of accounting should be developed according to a single scheme. To check each section of accounting, a methodology is drawn up, which should include:

List of main regulatory documents;

Description of alternative accounting solutions, the choice of which is provided to an economic entity by the Accounting Law, the Regulations on Accounting and Reporting, reflected in the accounting policy;

Primary documents for the accounting section;

Registers of synthetic and analytical accounting and reporting;

Classifier of possible violations;

Auditor's questionnaire for drawing up an audit program;

Methods for collecting audit evidence used in the audit;

Description of control procedures.

Verification, carried out in the traditional way, includes the implementation of the provisions given in the first four paragraphs of the methodology. It is advisable to use the following points of the methodology if assistants are involved in the work.

The list of main regulatory documents includes laws, accounting regulations, guidelines, instructions from the State Tax Service, etc., which the auditor should be guided by when checking the relevant section of accounting.

The description of alternative accounting solutions, the choice of which is provided to the economic entity, involves a description of the various options for such solutions, which will allow the auditor, if necessary, to compare them with the option used by the client, and perform the necessary analysis or make recommendations for improving accounting.

The list of primary documents is given for each section of accounting, which allows the auditor to draw a conclusion about the state of the registration stage in primary accounting (whether standard forms of primary documents are used, how documents are drawn up, etc.)

The registers of analytical and synthetic accounting and reporting represent their description for the corresponding forms of accounting (journal-order, memorial-order, journal form, main journal, simplified, etc.)

The presence of a list of registers allows the auditor to determine their compliance with the generally accepted by the client and, if necessary, make appropriate recommendations.

Reporting must include appropriate forms (balance sheet in form No. 1, income statement in form No. 2, etc.)

The classifier of possible violations contains the most frequently occurring violations in the relevant sections of accounting. So, for example, for the audit of cash transactions, the following classification of violations can be assumed: direct theft, misappropriation of incoming funds, excessive write-off of money at the cash desk, etc.

The audit program questionnaire contains the necessary questions to be included in the audit plan. These questions are aimed at identifying possible violations in the organization of accounting, paperwork, supplementing reporting, internal control. It is expedient to make questionnaires in the form of tables with variants of answers and conclusions.

The methods of collecting audit evidence used in the audit are typical.

Eight main methods are used:

monitoring inventory or participating in it,

monitoring the performance of business or accounting operations,

oral survey,

obtaining written confirmation,

verification of client documents,

verification of documents received by the client from third parties,

verification of arithmetic calculations,

analysis.

Description of control procedures to identify possible violations or abuses in the relevant section of accounting.

All procedures are built according to a single scheme and includes:

name of the control procedure;

the purpose of the control procedure;

a list of tools (primary documents, registers of analytical and synthetic accounting of the client, norms, standards and various reference information) necessary to complete the procedure;

description of the procedure execution technique;

description of the form for presenting the results of the procedure performed to the lead auditor.

All procedures are tagged with classification numbers so that they can be referenced in a particular client's audit program. The classification number contains the name of the accounting section and three digits. The classification number is built according to the serial-order system:

the first character is the number of the violation according to the classification of violations;

the second character is the number of the type of violation;

the third character is the serial number of the control procedure for detecting this violation.

This is the approach to developing the provisions of the methodology for conducting inspections with the participation of an assistant. The development of practical methods for checking each section and accounting object is a very laborious task.

In an unconditionally positive audit opinion, the opinion of the auditor (audit firm) on the reliability of the financial statements of the economic entity means that these financial statements are prepared in such a way that it provides, in all material aspects, the reflection of the assets and liabilities of the economic entity as of the reporting date and the financial results of its activities for the reporting period based on from the regulations governing accounting and reporting in the Russian Federation.

An unconditionally positive opinion is issued by the auditor to an economic entity, if the auditor, based on the audit data, is completely sure that: the client's financial statements are prepared reliably, on the basis of reliable and objective accounting data; organization, setting and maintaining accounting of an economic entity meet the established principles and requirements, and the accounting policy of the organization is chosen correctly; timely and fully paid taxes to the budget and mandatory payments to off-budget funds; Appropriately, in the appendices and explanations to the report, all issues related to the financial statements are disclosed; internal control reliably confirms the efficiency, legality and expediency of business operations; financial statements do not contradict the alternative report of the organization prepared by the auditor, or information about the organization already known to the auditor.

In a conditionally positive audit report, the opinion of the audit firm on the reliability of the financial statements of the economic entity means that, with the exception of the circumstances specified in the audit report, the financial statements are prepared in such a way as to ensure in all material aspects the reflection of the assets and liabilities of the economic entity as of the reporting date and the financial results of its activities. for the reporting period, based on the regulations governing accounting and reporting in the Russian Federation.

In a conditionally positive opinion, the auditor confirms the reliability of the financial statements, setting out the circumstances that led to such an opinion. Such circumstances may be: differences of opinion with the management of the organization on certain facts of economic activity and indicators of financial statements; disagreement with the methods of valuation of individual accounting objects, the correctness of depreciation calculations and other calculated values; discrepancy between the correspondence of accounts for individual business transactions and their economic and legal content; inadequate accounting policy of the organization, affecting the reliability of financial statements, etc.

In a negative audit report, the opinion of the audit firm on the reliability of financial statements means that, due to certain circumstances, these statements do not provide, in all material respects, a reflection of the assets and liabilities of the economic entity as of the reporting date and the financial results of its activities.

A negative audit report is issued in cases where the auditor's uncertainty about the reliability of the financial statements is so great that, in his opinion, it can mislead users and does not allow drawing a conclusion about the correctness and objectivity of the financial statements. The auditor's report must clearly state the reasons, material errors and violations that do not allow the report to be considered reliable.

The refusal of the auditor (audit firm) to express his opinion on the reliability of the financial statements of the economic entity in the audit report means that as a result of certain circumstances (limitation of the scope of the audit, the uncertainty of the auditor, etc.), the auditor (audit firm) cannot express such an opinion.

3. Conducting an audit on the example of Municipal Unitary Enterprise "Housing"

3.1 Characteristics of Municipal Unitary Enterprise "Housing"

The company is a commercial organization. The founder of Municipal Unitary Enterprise "Housing" and the owner of the property assigned to the enterprise on the right of economic management is the municipality of the City of Cherepovets. The powers of the participant and owner of the property of the enterprise on behalf of the municipality City of Cherepovets are exercised by the mayor's office of the city. The founding document of the Company is the Charter. Municipal Unitary Enterprise "Housing" in accordance with the requirements of the Federal Law No. 128-FZ "On licensing certain types of activities" dated 08.08.2003. has a license - State License registration No. VLG 003819, issued by the Committee for Licensing Construction Activities of the Administration of the Vologda Region for construction activities registration No. 54 EK-003331, issued by the Gosgortekhnadzor of Russia for the operation of lifting structures. Location of Municipal Unitary Enterprise "Housing": Vologda region, city of Cherepovets, Olimpiyskaya street, 81.

On December 1, 1989, the Housing and Public Utilities Department of the Housing and Communal Services was formed - the housing and communal management of the city production association of housing and communal services, which was granted the right of an independent legal entity with the opening of its own bank account.

On May 1, 1990, the housing and communal services of the GPO housing and communal services were renamed into PZHREP PO housing and communal services - a production housing repair and maintenance enterprise of the production association of housing and communal services. On July 1, 1991, a transport group was created at the enterprise.

On February 26, 1992, PZHREP PO housing and communal services was renamed into a municipal unitary production enterprise for housing - MUP PZHKh. On April 1, 1992, its own emergency repair service was created to service the housing stock at night, weekends and holidays. In 1994, a production service was created, which includes: a carpentry and a machine shop.

In the All-Russian competition for the best organization of the housing and communal services enterprise, according to the results of work for 1999, the enterprise took second place.

In 2004, the enterprise was renamed into the Municipal Unitary Enterprise of the city of Cherepovets "Housing". Abbreviated name: Municipal Unitary Enterprise "Housing".

In the All-Russian competition for the best organization of a housing and communal services enterprise, based on the results of work for 2004, the enterprise took first place.

The purpose of the creation and activities of MUP "Housing" is to meet public needs for services, works and products provided by the enterprise and make a profit. To achieve these goals, the company carries out the following activities:

§ maintenance, maintenance (including sanitary) and repair of municipal housing stock and social and cultural facilities;

§ performance of the functions of the customer during the overhaul of buildings and structures;

§ conclusion of contracts with tenants, homeowners, tenants and other consumers for the provision of maintenance services for residential and non-residential premises;

§ control over compliance by users, tenants or owners of residential and non-residential premises with regulatory requirements for the use of premises, in-house engineering equipment, utilities and other services provided for in a lease or maintenance agreement;

§ certification of powers of attorney in the manner prescribed by law;

§ registration of citizens at the place of stay and place of residence and their deregistration;

§ provision of advisory assistance to the population, enterprises and organizations on issues of housing legislation;

§ provision of housing services to the population in accordance with the lists approved by local authorities;

§ provision of paid services to individuals and legal entities for maintenance and all types of repairs of building structures of buildings and in-house engineering equipment, as well as services with the provision and use of vehicles, machine tools and mechanisms;

§ operation of lifting mechanisms and structures;

§ technical examination of lifting structures in cases stipulated by safety rules;

§ installation and commissioning on lifting structures, protection systems and safety devices for lifting structures, including during repair and operation;

§ reconstruction, modernization and overhaul of lifting structures;

§ trade, intermediary and commercial activities in the field of housing;

§ production and sale of industrial and technical products, consumer goods;

§ procurement, processing and sale of production waste.

The current organizational structure of Municipal Unitary Enterprise "Housing" is shown in Figure 1.

Figure 1 - Organizational structure of Municipal Unitary Enterprise "Housing"

The sole executive body of Municipal Unitary Enterprise "Housing" is the director. The director represents the interests of the enterprise; manages the property of the enterprise; makes transactions on behalf of the enterprise; opens settlement and other accounts in banks, enjoys the right to dispose of funds; employs employees of the enterprise, concludes with them, changes and terminates employment contracts; reports on the activities of the company.

Functions of the Deputy Director for Finance:

1. Management of the financial and economic activities of the enterprise.

2. Formation of the enterprise development policy in the field of economics, finance and marketing.

3. Management of financial relations with financial and tax authorities.

Functions of the chief engineer:

1. Implementation of coordination and general management of departments and sections.

2. Control over the maintenance, overhaul and current repairs of the housing stock.

3. Reception and consideration of citizens' appeals, taking the necessary measures and monitoring their implementation.

4. Consideration and approval of design and construction documentation.

5. Control over the conclusion and execution of contracts.

Functions of the head of the VET:

1. Planning, technical preparation, organization of capital and current repairs of the housing stock.

2. Control over the operation and maintenance of structural elements of buildings, engineering systems.

3.2 Analysis of the financial condition of the enterprise

Municipal Unitary Enterprise "Housing" carries out operational and accounting records, conducts statistical and other reporting in accordance with the procedure established by the current legislation.

Control over the safety of property assigned to the enterprise on the right of economic management, and its use for its intended purpose, is carried out by the owner - the municipality of the City of Cherepovets (the mayor's office of the city). The enterprise must submit reports to the owner: quarterly and no later than March 30 of the year following the reporting year, annual balance sheets and all forms of an accounting report with a mark on their acceptance by the state tax inspectorate, information for the register of municipal property, as well as other reporting documentation upon request owner.

Accounting is carried out at the enterprise by the accounting service headed by the chief accountant. The company has installed a computer technology for processing accounting information.

Accounting in Municipal Unitary Enterprise "Housing" is currently carried out using computer technology based on the electronic version of "1C: Accounting". This is a universal accounting program. The electronic version of "1C: Accounting" is aimed at an ordinary accountant who has the basics of computer literacy. The program is adjusted to the peculiarities of accounting at the enterprise, to changes in legislation and reporting forms. Such changes can be made by the user himself.

The organization of analytical accounting allows in electronic accounting "1C: Accounting" to track settlements with specific buyers and suppliers, take into account the presence and movement of inventory items, fulfillment of contracts, payroll and with accountable persons, etc.

In addition to "1C: Accounting", an application program is used as "1C_Rent". With the help of the 1C_Kvartplata program, the receipt of payments from the population is monitored.

The company also installed a reference computer system "Consultant-Accountant". The reference system "Consultant Accountant" is a convenient reference tool for working with textual information. The Information Bank of the system includes normative acts regulating accounting and taxation, as well as consultations of qualified specialists on the most common issues of taxation and accounting in the practice of accountants.

Municipal Unitary Enterprise "Housing" applies standard accounting forms established by the Ministry of Finance of the Russian Federation: form No. 1 "balance sheet"; form No. 2 "profit and loss statement"; form No. 3 "report on changes in equity"; form No. 4 "statement of cash flows"; form No. 5 "appendices to the balance sheet"; "explanatory note"; forms of documents for internal reporting.

Accounting for fixed assets is carried out in accordance with the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01. Depreciation of fixed assets of an enterprise over their useful lives is calculated on a straight-line basis. Fixed assets transferred for economic management by the owner of municipal property are taken into account in the assessment of the owner.

Accounting for material assets is carried out according to the actual costs of their acquisition. The determination of the actual cost of material resources written off to production is carried out at the average cost. The average estimate of the actual cost is based on the average monthly actual cost, which includes the quantity and cost of materials and all receipts for the month. To evaluate finished products, accounting prices are used, formed at the actual cost.

Income from ordinary activities includes income related to the performance of work, the provision of services, which are provided for by the Charter of the enterprise. Recognition of income in the accounting of Municipal Unitary Enterprise "Housing" is carried out on an accrual basis. Proceeds from the sale to the population of services for the maintenance and repair of housing stock is made at prices established by the local government.

The size of the authorized fund of Municipal Unitary Enterprise "Housing" is 1,025 thousand rubles. The enterprise is obliged to transfer part of the net profit to the city budget. The part of the net profit remaining at the disposal of the enterprise is used to create a reserve fund, which is at least 10% of the authorized capital, and other funds of the enterprise, including the social fund, the fund for the improvement and development of production, and the fund for material incentives.

The net profit of the enterprise is distributed in accordance with the Charter.

An analysis of the financial condition of an enterprise begins with a study of the composition and structure of property according to the balance sheet. For a more in-depth analysis, it is necessary to attract additional data from Form No. 5.

The balance allows you to give a general assessment of changes in the entire property of the enterprise, to allocate current and non-current assets in its composition, to study the dynamics of the structure of property. The structure refers to the percentage of individual property groups within these groups.

First, we will conduct a horizontal financial analysis of the state of the enterprise.

Horizontal analysis consists in building one or more analytical tables in which absolute balance sheet indicators are supplemented by relative growth (decrease) rates.

The value of the results of horizontal analysis is significantly reduced in terms of inflation, but these data can be used in inter-farm comparisons.

The purpose of horizontal analysis is to identify the absolute and relative changes in the values of various balance sheet items for a certain period, to evaluate these changes.

Horizontal balance sheet analysis is shown in Table 2.1. (See Annex 1).

Based on table 2.1. we can conclude that in 2006 compared to 2005, the balance sheet decreased by 30%. This happened as a result of a decrease in: stocks by 3,780 thousand rubles, which is 48%; fixed assets for 38 thousand rubles. (0.4%) and the amount of losses of previous years by 3090 thousand rubles. (21%)

A positive aspect is the decrease in the amount of accounts payable by 14,981 thousand rubles. (46.5%).

The negative point is the presence of receivables. Although it decreased by 13%, but it is 11937 thousand rubles.

The presence of receivables is due to the fact that there are not only enterprises that do not make payments on time, but also there are defaulters on utility bills. The latter make up the lion's share in the amount of receivables.

In 2007 compared to 2006 the balance sheet decreased slightly by 1980 thousand rubles, which amounted to 8%.

This happened as a result of a decrease in the amount of fixed assets by 1,099 thousand rubles; reserves for 2187 thousand rubles. (54%); cash for 152 thousand rubles. (34%).

Reduction of accounts payable by 3,000 thousand rubles. (55.86%), indicates that the enterprise is paying off its debts, but at the same time the situation at the enterprise is not favorable, because. the amount of accounts receivable increases by 301 thousand rubles. (3%)

The next stage is the analysis of the assets and liabilities of the balance sheet.

The financial condition of the enterprise and its stability largely depend on what property the enterprise has, in what assets the capital is invested and what income they bring.

Information about the placement of capital at the disposal of the enterprise is contained in the asset balance. According to these data, it is possible to establish what changes have occurred in the assets of the enterprise, what part is the real estate of the enterprise, and what part is working capital.

In the process of analyzing the assets of an enterprise, first of all, changes in their composition and structure should be studied and assessed. The analysis is carried out in tables 2.2, 2.3, 2.4. (see appendix 2, 3, 4).

In the period from 2005 to 2007, the following changes were observed in the asset structure of Municipal Unitary Enterprise "Housing":

In 2005-2006 in the structure of the balance sheet asset, there is a significant decrease in the share of non-current assets due to a decrease in the share of fixed assets in 2006 by 38 thousand rubles. In 2007 the share of non-current assets in the balance sheet structure remained practically unchanged and amounted to 9840 thousand rubles, there was an increase in construction in progress by 14.93%;

Current assets in 2005 increased by 12341 thousand rubles, the increase was due to an increase in inventories by 4640 thousand rubles, cash by 5636 thousand rubles, receivables by 1299 thousand rubles. Accounts receivable increases due to non-payers for utilities. This is an industry-wide problem. At the enterprise it is necessary to strengthen work with debtors. To do this, it is necessary to draw up lawsuits and possibly attract additional personnel.

In 2006 and 2007, current assets decreased as a result of a decrease in inventories by 14.99%. But despite the fact that the share of inventories is decreasing in the total amount of assets and current assets, the volume of inventories is still a very significant value. All reserves to reduce the cost of inventory management have not yet been used, which leads to the need to use them and thereby further improve the situation (consolidate a favorable trend);

Cash is declining significantly in 2006. by 5371 thousand rubles, in 2007 by 152 thousand rubles. The negative point is the increase in the share of receivables, which in 2006 amounted to 45.50% of the balance sheet asset, and in 2007. 50.45%. Accounts receivable increases due to non-payers for utilities. This is an industry-wide problem. At the enterprise it is necessary to strengthen work with debtors. To do this, it is necessary to draw up lawsuits and possibly attract additional personnel.

The reasons for the increase or decrease in the property of enterprises are established by studying changes in the composition of the sources of its formation. The receipt, acquisition, creation of property can be carried out at the expense of own and borrowed funds (capital), the characteristic of the ratio of which reveals the essence of the financial position of the enterprise. Thus, an increase in the share of borrowed funds, on the one hand, indicates an increase in the financial instability of the enterprise and an increase in the degree of its financial risks, and on the other hand, an active redistribution (in conditions of inflation and failure to meet financial obligations on time) of income from creditors to the debtor enterprise.

In the process of analyzing the liability of the organization's balance sheet, changes in its dynamics, composition, structure are studied, which is shown in tables 2.5, 2.6, 2.7. (see appendix 5, 6, 7).

In the period from 2005 to 2007, the following changes were observed in the structure of liabilities of MUP "Housing":

The decrease in the value of the company's property in 2005 amounted to 2,029,630 thousand rubles. This happened mainly due to a decrease in the share of additional capital by 2,042,819 tr. In 2006, the value of property decreases by 11,370 thousand rubles, the decrease occurs mainly due to a decrease in the amount of accounts payable by 14,550 thousand rubles. In 2007, the value of property is reduced by 1980 thousand rubles;

There was a slight decrease in the amount of loss in 2005 by 1124 thousand rubles, in 2006 by 3090 thousand rubles, in 2007 by 1007 thousand rubles;

In 2005, by decision of the owner, the size of the authorized capital was increased and as of December 31, 2007 it amounted to 1,025 thousand rubles;

The positive aspects of the work of the enterprise is also a decrease in the amount of accounts payable in 2006 by 14,550 thousand rubles, in 2007 by 3 thousand rubles. A decrease in accounts payable by 3,000 thousand rubles indicates that the company is paying off its debts, but at the same time the situation at the enterprise is not favorable;

Organizational and legal form of the company

Recall that Federal Law No. 403-FZ of December 1, 2014 (entered into force on December 2, 2014) expanded the type of organizations for which a mandatory , clause 5, article 67.1 of the Civil Code of the Russian Federation).

All joint-stock companies without exception (regardless of the type - CJSC, OJSC, PJSC and JSC) are subject to mandatory audit.

Important!

The current legislation of the Russian Federation provides for a special procedure for conducting a mandatory audit in a joint-stock company, in the authorized capital of which there is a certain share of state participation (clause 4, article 5 of Law No. 307-FZ).

An agreement to conduct a mandatory audit of the accounting (financial) statements of an organization in whose authorized (share) capital the share of state ownership is at least 25%, as well as to conduct an audit of the accounting (financial) statements of a state corporation, state company, state unitary enterprise or municipal unitary enterprise is concluded following the results of placing an order by holding tenders in the form of an open tender in the manner prescribed by Federal Law No. 44-FZ of 05.04.2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as the Law No. 44-FZ).

Starting January 1, 2016, it is envisaged that companies carry out procurement planning, including planning for the acquisition of audit services. And according to Article 16 of Law No. 44-FZ, the costs of conducting a mandatory audit should be included in the procurement plan formed by the company - the organizer of the tender for the period of the budget, i.e. for a period of at least 3 years. An open competition for the selection of an external auditor is held at least once every five years.

Carrying out certain activities

Credit, insurance, clearing organizations, mutual insurance companies, organizations that are professional participants in the securities market, funds (NPFs (except for state non-budgetary funds), mutual funds, AIFs) are subject to mandatory audit.

Compliance with the established indicators of financial and economic activity

with the volume of proceeds from the sale of products (goods, works, services) for the previous reporting year more than 400 million rubles (with the exception of state authorities and local governments, state and municipal institutions, state unitary enterprises and municipal unitary enterprises, agricultural cooperatives and their unions) or

with the amount of assets in the balance sheet at the end of the previous reporting year, more than 60 million rubles.

Recall that at present companies - "simplified" are required to maintain and draw up accounting (financial) statements. And if the revenue of the "simplified" exceeds 400 million rubles. or the amount of assets in the balance sheet as of the end of the year exceeds 60 million rubles, then such companies are required to conduct an audit (letter of the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 07-02-05 / 1677).

Implementation of certain actions by companies

The following companies are subject to mandatory audit:

whose securities are admitted to organized trading;

representing and (or) publishing summary (consolidated) accounting (financial) statements. Exceptions are state authorities and local self-government, the state off-budget fund, as well as state and municipal institutions.

Other cases established by federal laws

In some cases, the obligation to conduct an audit is enshrined in the provisions of federal law.

For example, for the organizers of gambling, the obligation to conduct an audit is established by clause 12, article 6 of the Law of December 29, 2006 No. 244-FZ “On state regulation of the organization and conduct of gambling and on amendments to certain legislative acts of the Russian Federation”, for political parties - Federal Law No. 95-FZ of July 11, 2001 "On Political Parties", for the Russian Science Foundation - Federal Law No. 291-FZ of November 2, 2013 "On the Russian Science Foundation and Amendments to Certain Legislative Acts RF".

Accounting (financial) statements of SUEs and MUPs are subject to mandatory audit in cases determined by the owner of such property. Thus, according to paragraph 1 of Article 26 of the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises” (hereinafter referred to as Law No. 161-FZ), the accounting (financial) statements of a unitary enterprise in cases determined by the owner of the property of a unitary enterprise, is subject to mandatory annual audit by an independent auditor. At the same time, the owner of the property of a unitary enterprise in relation to the specified enterprise makes decisions on conducting audits, approves the auditor and determines the amount of payment for his services (clause 16, clause 1, article 20 of Law No. 161-FZ).

In practice, this means that regardless of the indicators of financial and economic activity (in terms of revenue and the amount of assets), the accounting statements of MUPs and SUEs are subject to mandatory audit in cases determined by the owner of the property.

If companies are subject to mandatory audit, it must be carried out annually (clause 2, article 5 of Law 307-FZ).

Introduction

The market structure of the economy combines both the institutions of free competition and state regulation, and in some cases state administration of entrepreneurship.

The main purpose of the audit of unitary enterprises is to obtain an objective economic assessment of the effectiveness of financial and economic activities and the reliability of the profit (loss) received in the course of this activity, which in principle is confirmed by the provisions of the concept approved by the Government of the Russian Federation.

The issues of organizing the audit of state and municipal unitary enterprises are not theoretically generalized, nor are methodological approaches to their audit as a form of independent financial control over the activities of such economic entities defined.

Thus, the relevance of the research topic is determined by its lack of development and the obvious practical significance of solving the problems raised.

The issues of organizing the audit of state and municipal unitary enterprises are not theoretically generalized, methodological approaches to their audit as a form of independent financial control over the activities of such economic entities are not defined. Thus, the relevance of the course work is determined by the obvious practical significance of solving the problems raised.

The purpose of the course work is to study the audit of state and municipal unitary enterprises.

The set goal determines the solution of the following tasks:

reveal the economic nature of unitary enterprises and identify current trends in their further development;

highlight and summarize the features of the mechanism of functioning of unitary enterprises;

identify sources of information for auditing unitary enterprises;

to systematize the factors influencing the procedure for generating accounting data for unitary enterprises, based on the specifics of their financial and economic activities;

to form a set of methodological materials that meets the needs of audit organizations and the requirements of an exemplary technical assignment approved by the Ministry of Property Relations of the Russian Federation;

determine the need to create an internal standard of an audit organization for the audit of unitary enterprises.

The course work consists of two chapters. The first chapter is devoted to the theoretical foundations of the audit of unitary enterprises. Here we study the essence, the concept of a unitary enterprise; regulatory framework and sources of audit information.

The second chapter discusses in detail the methodology for conducting an audit on the example of MUP "Electric Networks" in Sterlitamak, determines the need to create an internal standard for an audit organization for unitary enterprises, and determines ways to improve accounting and auditing of unitary enterprises.

audit state unitary accounting

1. Theoretical foundations of the audit of state unitary enterprises

.1 The concept of state and municipal enterprises, the regulatory framework and sources of information in the audit

A feature of unitary enterprises is the lack of ownership of property.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner of this property.

In accordance with the Civil Code of the Russian Federation, unitary enterprises can only be created in the form of state and municipal enterprises based:

-on the right of economic management (SUEs and MUPs);

-or on the right of operational management - federal state-owned enterprises (KUPs).

The participation of the Russian state in economic entities at different levels is one of the ways for the state, represented by the Government of the Russian Federation and regional administrations, as well as local authorities, to exercise the powers of the property owner in order to replenish the relevant budgets, solve common economic problems for the country (nuclear, oil, aerospace, military industry) and social (enterprises of the fuel and energy complex, communications, transport) tasks.

Currently, we can talk about two main forms of participation of the Russian Federation (subjects of the Federation and municipalities) in economic entities:

Share? is based on the possession by the state (municipality) of the right to claim against economic entities and on the fact of owning a certain share in the authorized capital;

Participation in a unitary enterprise is based on the right of state (municipal) ownership of the enterprise as a property complex.

The latter form is most common in industries that ensure the implementation of the social function of the state.

Business companies, as well as state (municipal) unitary enterprises, in accordance with Article 50, paragraph 2 of the Civil Code of the Russian Federation of November 30, 1994 No. 51-FZ - Part 1, are classified as commercial legal entities. Are these organizations united only by the commonality of their main goal of activity? focus on making a profit.

Consequently, a unitary enterprise is recognized as a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (Article 113, Clause 1 of the Civil Code of the Russian Federation). In the form of which only state and municipal enterprises can be created.

The gradation of unitary enterprises by type depends on the legal regime and the property assigned to them. There are two main types of unitary enterprises: based on the right of economic management (federal state enterprise and state enterprise of a subject of the Russian Federation, municipal enterprise) and on the right of operational management (federal state enterprise, state enterprise of a subject of the Russian Federation, municipal state enterprise).

Of greatest interest are unitary enterprises based on the right of economic management (hereinafter referred to as unitary enterprises), since it is their activities that are subject to mandatory audit. The legal status of such unitary enterprises differs in certain specifics.

The creation of a unitary enterprise is carried out by decision of the authorized state body or local self-government body, which is an exception to the general rule on the registration procedure for the formation of legal entities.

Like any commercial organization, a unitary enterprise must have a company name containing the words "unitary enterprise" and an indication of the owner of the property, as well as the nature of the activities carried out.

The financial aspect of the relationship between the owner of the property and the enterprise is that the former has the right to receive part of the profit from the use of property that is under the economic control of the unitary enterprise.

In addition, the property of a unitary enterprise is indivisible and cannot be distributed among deposits, including among employees of the enterprise. It is this property that forms the statutory fund and is allocated from the relevant state (municipal) budget.

From this difference follows another feature of the legal status of a unitary enterprise - it has the right to have civil rights and bear obligations necessary only for the implementation of the goals and objectives provided for by the charter.

Unlike all other types of commercial organizations, the legal personality of unitary enterprises is not general, but special. To do this, in addition to general information for a legal entity, the constituent documents of such enterprises must contain specific information about the subject and goals of their activities, as well as the size of the authorized capital of the enterprise, the procedure and sources for its formation (as amended by Federal Law No. 161 of November 14, 2002 -FZ).

The minimum size of the statutory fund is statutory and amounts to 5,000 MPOT for state unitary enterprises, and 1,000 MPOT for municipal unitary enterprises. In addition, the statutory fund must be fully formed by the owner of his property within three months from the date of state registration of the enterprise. Up to this point, unitary enterprises are not able to have civil rights and bear civil obligations, with the exception of those related to the creation of a unitary enterprise.

Legislation contains rules relating to changes in the statutory fund of unitary enterprises. If at the end of the financial year the value of the net assets of the enterprise is less than the size of the statutory fund, then the body authorized to create such enterprises is obliged to reduce the statutory fund. When the value of net assets decreases to a value less than the amount determined by the special legislation on state enterprises, a unitary enterprise may be liquidated by a court decision or reorganized (Article 114, clause 5 of the Civil Code of the Russian Federation of November 30, 1994 No. 51-FZ - Part 1) . If a decision is made to increase the authorized capital of a unitary enterprise, its maximum size, taking into account the size of its reserve fund, cannot exceed the value of net assets.

The Civil Code not only protects the rights of a unitary enterprise as the owner of limited real rights to the property assigned to it and from encroachments by third parties, but also contains a number of restrictions on the possession, use and disposal of the property assigned to the enterprise.

Legislatively established restrictions on the implementation of transactions not only with real estate, but also related to the provision of loans, guarantees, obtaining bank guarantees, assignment of claims, transfer of debt, participation in joint activities.

Unitary enterprises based on the right of economic management may be participants (members) of commercial and non-commercial organizations, with the exception of credit organizations. A feature of the right of unitary enterprises to participate in other legal entities is the need to take into account the restrictions on the disposal of property established by law. Consequently, the decision on the participation of a unitary enterprise in a commercial organization can be made only after obtaining the appropriate consent of the owner.

A unitary enterprise is not legally entitled to independently create another state (municipal) unitary enterprise as a legal entity. However, it may, in agreement with the owner, create branches and representative offices.

The responsibility of a unitary enterprise for obligations is independent, since the owner of the property of such an enterprise is not liable for its obligations, except in cases where the bankruptcy of the enterprise is caused by the founder himself, who has the right to give instructions binding on the enterprise or otherwise determine its actions. A unitary enterprise must have an independent balance sheet.

Features of the legal status also determine the features of managing these enterprises. The governing body of a unitary enterprise is not collegial, but sole. Usually this is the head of the enterprise, a director appointed by the owner (the body authorized by the owner). At the same time, the head of the enterprise is accountable exclusively to the owner, but not to the meeting of the labor collective or any other bodies.

The head of a unitary enterprise acts on his behalf without a power of attorney, on the principle of unity of command, and is responsible to the owner of the property for the consequences of his actions in accordance with the law and the labor contract concluded with him.

A variation of a unitary enterprise based on the right of economic management is a municipal enterprise. This is a commercial enterprise whose property is owned by a municipal entity exercising local self-government in a certain territory in accordance with the law of October 6, 2003 No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation”.

Municipal unitary enterprises are created to meet the various economic, social and domestic needs of municipalities on the basis of municipal property. They carry out activities in the following areas: construction, transport services, maintenance and use of housing stock, urban utilities, consumer services, culture, etc.

1.2 Methodology for auditing state unitary and municipal enterprises

Financial control of the activities of unitary enterprises is implemented through state, public and audit control.

For the first time, as an experiment, an audit of the financial statements of federal state unitary enterprises was carried out in 1999. Later, the implementation of independent financial control over the activities of these business entities was provided for by the Federal Law of August 7, 2001 No. 119-FZ “On Auditing”, but now? Federal Law No. 307-FZ of December 30, 2008.

According to the concept of state property management, the decision to conduct an audit of unitary enterprises pursued the following goals:

collection and generalization of information on the composition, condition, nature and efficiency of the use of state-owned property and transferred to unitary enterprises on the right of economic management;

confirmation of the reliability of the financial (accounting) statements prepared by unitary enterprises in all material aspects in order to increase investment attractiveness and develop, based on the results of audits, measures to improve the effective management of state property;

verification of the correctness of the formation of production costs in terms of compliance with current legislation and production feasibility;

optimization of the ownership structure in order to ensure stable prerequisites for economic growth;

use of state assets as a tool to attract investment in the real sector of the economy;

increasing the competitiveness of unitary enterprises and improving the financial and economic performance of their activities by promoting internal transformations and stopping the facts of performing functions that are not characteristic of the goals of functioning.

When making this decision, difficulties arose related to the insufficiency of the regulatory framework that determines the goals of the creation and operation of unitary enterprises, the presence of peculiarities in the formation of accounting data, as well as the lack of a proper internal control system leading to unjustified financial losses and damage to the state.

Therefore, the need for audits for the object under consideration is due to:

revealing the economic nature of unitary enterprises and identifying current trends in their further development;

highlighting the features of the mechanism of functioning of unitary enterprises;

systematization of factors influencing the order of formation of accounting data of unitary enterprises;

establishing a connection between the stages of the audit of unitary enterprises (by components) and the corresponding audit procedures, allowing to take into account the influence of factors that determine the specifics of the financial and economic activities of the object of study;

the formation of a set of methodological materials that are part of the internal audit standards that meets the needs of audit organizations and the requirements of an exemplary technical assignment approved by the Ministry of Property Relations of the Russian Federation.

According to the audit standards of the Russian Federation and international audit standards, the organization of an audit includes several main stages:

Preparation of an audit letter, determination of the scope of the audit in accordance with the rules (standards) and preparation for the conclusion of an agreement for the provision of audit services, which depend on the size of the entity, the depth of the audit, the auditor's experience and knowledge of the entity.

Audit planning, which consists in the general planning of the audit, indicating the expected scope, timing and schedule of the audit and a preliminary assessment of the effectiveness of internal control procedures.

Development of audit approaches, preparation and compilation of an audit program.

Considering the object of my research, I consider it appropriate to consider the stages that have distinctive features from the generally established rules.

Firstly, in accordance with the Rule (standard) of audit activity No. 12 “Agreement of the conditions for conducting an audit”, introduced by Decree of the Government of the Russian Federation of October 7, 2004 No. 532, the execution of an audit agreement is preceded by an official proposal of an economic entity with a request to provide audit services, which is the first step in an audit. Currently, not all audit organizations pay due attention to this document, which in fact can lead to unresolved issues between the audit organization and the economic entity, since it is the audit letter that contains the essential terms of the contract for the provision of audit services, allows the economic entity to understand the essence, necessity and the feasibility of the audit, as well as the techniques and methods used by the audit organization in its conduct.

An interesting approach to the drafting of this letter in international practice, according to which in the public sector there are special legislative requirements governing the powers of auditors. For example, the auditor may be asked to report directly to the finance minister, the legislature, or the public if the auditee's management attempts to limit the scope of the audit. It should be noted that such a case is possible or rather characteristic of Russian practice.

According to the Rule (standard) of audit activity No. 12 “Agreement of the conditions for conducting an audit”, introduced by Decree of the Government of the Russian Federation of 07.10.2004 No. 532, the relationship between an audit organization and an economic entity is regulated by an agreement. At the same time, a number of authors have an opinion that when concluding a contract for a mandatory audit, its subject matter is very clearly formulated by the current legislation.

A distinctive feature of the contract for the provision of audit services from other types of contracts is the presence in it of the interest of a third party - the user of information (potential consumer) on the financial and economic activities of the audited economic entity. If, when conducting an audit of economic entities of all forms of ownership, the number of information users is not limited, then the audit of the activities of unitary enterprises is carried out primarily in the interests of the owner (state, municipality).

The quality of the audit, the absence of conflict between the auditor and the client largely depends on the clarity of the contract for the audit.

Contractual relations between an audit organization and a unitary enterprise have their own characteristics in terms of the uncertainty of the concept of "Customer" as one of the parties to the contract. On the one hand, the obligation of an audit, its necessity and interest in the results of the audit is established by the current legislation, on the other hand, the obligation to conclude an agreement and pay for services is assigned directly to the unitary enterprise. The duality of the situation lies in the role of the state - the owner of enterprises of this organizational and legal form.

Therefore, in order to prevent conflict situations with a unitary enterprise, it should be possible to provide an audit report in full, as part of the introductory, analytical and final parts, not only to the Executive Body that signed the contract, but also to the owner of the unitary enterprise who decided to conduct a mandatory audit.

Secondly, planning is the initial stage of the audit and consists in adequate planning of audit activities, helps to make sure that due attention is paid to the main areas of the audit, that potential problems are identified and work is carried out in accordance with the established schedule. Planning is carried out in accordance with the rule (standard) of audit activity No. 3 "Audit planning" (approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 696, as amended on October 7, 2004 No. 532).

In order to clearly draw up an overall audit plan that would allow further auditing in all significant aspects and with a high level of quality, the auditor needs to collect complete information about the client, existing restrictions and the internal control system.

It is necessary to study the client's business, the factors affecting the efficiency of its functioning and the industry as a whole. This is of particular importance when conducting an audit of unitary enterprises, for the following reasons:

Basically, their activities are carried out outside the market economy, on the basis of prices and tariffs approved by the owner;

there are a number of restrictions of the Executive Body on the performance of certain operations, as we indicated earlier;

unitary enterprises operate mainly in low-income and business sectors of the economy;

products (works, services) sold by unitary enterprises are socially significant. Consequently, when forming their cost, the relationship between supply and demand is not taken into account, which in turn forces unitary enterprises to determine the price of products (works, services) based on actual costs;

if in joint-stock companies the activities of the manager are controlled at least by the board of directors, then the head of a unitary enterprise, being in fact a full-fledged owner who uses state property for his own purposes, is practically not responsible for the results of the enterprise's activities.

Given the above reasons, the auditor should evaluate the effectiveness and reliability of the internal control system of the economic entity as a whole, the control environment and controls.

With regard to unitary enterprises, it should be noted that the study of the relationship between individual items of financial statements may lead to results that differ from other economic entities or may be uncharacteristic for them. An example of this is the unclear relationship between income and expenses in unitary enterprises operating on the basis of economically justified tariffs. In addition, the average statistical data may not be typical for unitary enterprises, due to the specifics of their organizational and legal status and financial and economic activities. The degree of validity of the conclusions on which the auditor's opinion is based will depend on the sufficiency and relevance of the evidence. The methods for achieving audit evidence are generally similar to the methods of financial control and are established by the rule (standard) of audit activity No. 5 “Audit Evidence”, approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 696, as amended on 07.10. 2004.

So, for example, for unitary enterprises operating on the basis of an economically justified tariff, an examination serves as a method that allows obtaining more accurate audit evidence. The efficiency of their work will depend on competent planning of cost management, reduction of production losses, and efficient use of labor. These indicators can be assessed only in the case of a study of the effectiveness of the production technology used at all its stages, which, in essence, is the goal of technological expertise. In addition, economic expertise can also serve as reliable audit evidence, since planning, accounting and costing are carried out from the standpoint of determining the costs of unitary enterprises. Taking into account the above features, when organizing an audit of unitary enterprises, one should take into account the sectoral legislative framework, instructions from ministries, departments and other regulations that affect the auditor's ability to independently assess materiality and form an opinion on the nature and scope of the necessary audit procedures.

2. Organization of the audit of unitary enterprises on the example of MUP "Electric Networks" Sterlitamak

.1 General characteristics of MUP "Electric Networks", Sterlitamak

Currently, the staff of MUP "Electric Networks" is 263 people.

The production base of the enterprise includes:

administrative building;

Transformer-oil facilities with a covered warehouse for backup transformers;

garage with heated boxes for 46 vehicles;

car wash;

engine shop;

battery shop;

mechanical workshops with welding and painting department;

woodworking shop;

electrical laboratory for the repair and verification of electricity meters;

electrotechnical laboratory for repair and testing of RH and A, protective equipment;

storage rooms;

protective structure for 100 people;

household premises.

Thanks to a powerful production base and a highly professional team, the enterprise is able to qualitatively and on its own carry out all work related to the operation, repair, construction, reconstruction of distribution networks 0.4-6-10 kW district.

The company is constantly updating production facilities, machinery, equipment, introducing modern technologies. The company's policy is focused on continuous improvement of the reliability and quality of power supply, labor productivity, energy saving.

Accounting is carried out at the enterprise by the accounting service headed by the chief accountant. The company has installed a computer technology for processing accounting information.

In addition to "1C: Accounting", an application program is used as "1C-Rent". With the help of the 1C-Rent payment program, the receipt of payments from the population is monitored.

The net profit of the enterprise is distributed in accordance with the Charter.

2.2 Plan and conduct the audit

First, we will conduct a horizontal financial analysis of the state of the enterprise.

Horizontal analysis consists in building one or more analytical tables in which absolute balance sheet indicators are supplemented by relative growth (decrease) rates.

The value of the results of horizontal analysis is significantly reduced in terms of inflation, but these data can be used in inter-farm comparisons.

The purpose of horizontal analysis is to identify the absolute and relative changes in the values of various balance sheet items for a certain period, to evaluate these changes.

Horizontal balance sheet analysis is shown in Table 2.1

Table 2.1 - Horizontal financial analysis of the balance sheet

Indicators 2011 2012 2013 Deviation 2011/2012 Deviation 2012/2013 Deviation 2011/2012 Deviation 2012/2013Absolute. thousand rubles Absol. thousand rubles %Relates to %12345678 Fixed assets9370.09332.08233.0-38.0-1099.099.688.0 Construction in progress2.02.01471.00.0+1469.073550.0Deferred tax asset82.0110.0136.0+28.0+26 ,0134.0124.0Reserves, including 7802.04022.01835.0-3780.0-2187.052.046.0- Raw materials2451.02533.01676.0+82.0-857.0103.066, 0- Costs in work in progress5222.01259.0---3963.0-1259.024.0- Deferred expenses129.0230.0159.0101.0-71.0178.069.0 VAT on acquired assets747.0366.028, 0-381.0-338,049.08.0 Accounts receivable (payments on which are expected within 12 months), incl. ,011025.010300.0+935.0-725.0109.093.0Cash5818.0447.0295.0-5371.0-152.08.066.0Other current assets19.020.020.0+1.0--105.0 --Total assets37606.026236.024256.0-11370.0-1980.070.092.0Share capital1025.01025.01025.0------------Additional capital15061.015295.015261.0+234, 0-34.0102.099.7 profit (uncovered loss of previous years)(14550.0)(11460.0)(10453.0)(-3090.0)-1007,079,091.0 Deferred tax liabilities99,0108,091.0+9.0-17.0109 ,084.0Other long-term liabilities2211.02058.0---153.0-2058.093.0Loans and credits2000.02000.02011.0---+5.0---100.2Accounts payable, incl. 31760.017210.014210.0-14550.0-3000.054.083.0-Suppliers and contractors 1454.0-379.0160.090.0-Debt to off-budget. funds695,0756,0598.0+61.0-158,0109,079.0-Tax debt1607,02685,01859.0+1078.0-826,0167,069.0-Other creditors15219,05761,02640 ,0-9458.0-3121.039.046.0Other current liabilities----2117.0---+2117.0---Total liabilities37606.026236.024256.0-11370.0-1980.070.092.0

Based on table 2.1. we can conclude that in 2012 compared to 2011, the balance sheet decreased by 30%. This happened as a result of a decrease in: stocks by 3,780 thousand rubles, which is 48%; fixed assets for 38 thousand rubles. (0.4%) and the amount of losses of previous years by 3090 thousand rubles. (21%)

A positive aspect is the decrease in the amount of accounts payable by 14,981 thousand rubles. (46.5%).

The negative point is the presence of receivables. Although it decreased by 13%, but it is 11937 thousand rubles.

In 2013 compared to 2012 the balance sheet decreased slightly by 1980 thousand rubles, which amounted to 8%.

This happened as a result of a decrease in the amount of fixed assets by 1,099 thousand rubles; reserves for 2187 thousand rubles. (54%); cash for 152 thousand rubles. (34%).

The next stage is the analysis of the assets and liabilities of the balance sheet.

The financial condition of the enterprise and its stability largely depend on what property the enterprise has, in what assets the capital is invested and what income they bring.

In the process of analyzing the assets of an enterprise, first of all, changes in their composition and structure should be studied and assessed. The analysis is carried out in tables 2.2, 2.3, 2.4.

Table 2.2 - Analysis of the enterprise asset for 2011

BUT activeCode display. At the beginning of the period At the end of the period Absolute deviation Growth rate, % thousand rubles% of the total thousand rubles% of the total thousand rubles% of the total 000.002,000,000,01-48,000.004.00 Damaged tax assets14571,000,000,000,000,000,000,000,00115.49th according to section 11902051425.249454.0025,14-041971,00,610,46 2,002,0002 ,754640.00-0.23246.74VAT on acquired valuables2200,000,00747,001.99747.00-0.040.00Accounts receivable (payments due in more than 12 months)2300,000,000,000,000,000,000.00Accounts receivable expected within 12 months)24012467.000.613766.0036.601299.00-0.06110.42 Cash260182.000.015818.0015.475636.00-0.28 under section 229015811.000.7628152.0074.8612341.00-0.61178.05 82 Table 2.3 - Analysis of the enterprise asset for 2012

AssetDisplay code At the beginning of the period At the end of the periodAbsolute deviationGrowth rate, % thousand rubles% of the total thousand rubles% of the total thousand rubles% of the total Deferred tax assets ,0033,2551.55VAT on acquired valuables220747,001,99366,001.40-381,003,350.00Accounts receivable (for which payments are expected in more than 12 months)2300,000,000,000,000,000,000.00Accounts receivable (for which payments are expected within)216 7 , 0036.6011937.0045.50-1829,0016,0986.71 DEUMENT OF2605818.0015,4747,001,70-5371,0047,24PRES OF 27019,000,000,000,000,000,000,000.00IT on section 229028152.0074,86167.0064 .00-11360.0099.9159.65Balance30037606.00100.0026236.00100.00-11370.00100.0069 .77

In the period from 2011 to 2013, the following changes were observed in the asset structure of MUP "Electric Networks":

In 2011-2012 in the asset structure of the balance sheet, there is a significant decrease in the share of non-current assets due to a decrease in the share of fixed assets in 2012 by 38 thousand rubles. In 2013 the share of non-current assets in the balance sheet structure remained practically unchanged and amounted to 9840 thousand rubles, there was an increase in construction in progress by 14.93%;

Current assets in 2011 increased by 12341 thousand rubles, the increase was due to an increase in inventories by 4640 thousand rubles, cash by 5636 thousand rubles, receivables by 1299 thousand rubles. Accounts receivable increases due to non-payers for utilities. This is an industry-wide problem. At the enterprise it is necessary to strengthen work with debtors. To do this, it is necessary to draw up lawsuits and possibly attract additional personnel.

Table 2.4 - Analysis of the enterprise asset for 2013

AssetCode so far.At the beginning of the periodAt the end of the periodAbsolute deviationGrowth rate, % thous. rub.% to total thous. rub.% to total thous. ,000.011471.006.061469.00-74.19 Deferred tax assets145110.000.42136.000.5626.00-1.31123.64 19Current assetsInventories2104022,0015,331835,007,57-2187,00110,4545,62VAT on acquired valuables220366,001,4028,000.12-338,0017,070,00Accounts receivable (payments for which are expected in more than 12 months)230 , 000,000,000,000,000,000,000,00 Debitor debt (which are expected for 12 months) 24011937,0045,5012238.00550.45301.00-15,20102.52.52.52.52.52.52.52.52.52.52.52.52.52.70295.001.22-152.6866.00 RIGHT REGIONALS 000.0820.000.080.000.000.00Total for section 229016792.0064.0014416.0059.43-2376.00120.0085.85 00.0092.45

In 2012 and 2013, current assets decreased as a result of a decrease in inventories by 14.99%. But despite the fact that the share of inventories is decreasing in the total amount of assets and current assets, the volume of inventories is still a very significant value. All reserves to reduce the cost of inventory management have not yet been used, which leads to the need to use them and thereby further improve the situation (consolidate a favorable trend);

Cash is declining significantly in 2012. by 5371 thousand rubles, in 2013 by 152 thousand rubles. The negative point is the increase in the share of accounts receivable, which in 2012 amounted to 45.50% of the balance sheet asset, and in 2013. 50.45%. Accounts receivable increases due to non-payers for utilities. This is an industry-wide problem. At the enterprise it is necessary to strengthen work with debtors. To do this, it is necessary to draw up lawsuits and possibly attract additional personnel.

In the period from 2011 to 2013, the following changes were observed in the structure of liabilities of MUP "Electric Networks":

The decrease in the value of the company's property in 2011 amounted to 2,029,630 thousand rubles. This happened mainly due to a decrease in the share of additional capital by 2,042,819 tr. In 2012, the value of property is reduced by 11,370 thousand rubles, the decrease is mainly due to a decrease in the amount of accounts payable by 14,550 thousand rubles. In 2013, the value of property is reduced by 1980 thousand rubles;

There was a slight decrease in the amount of loss in 2011 by 1124 thousand rubles, in 2012 by 3090 thousand rubles, in 2013 by 1007 thousand rubles;

In 2011, by decision of the owner, the size of the authorized capital was increased and as of December 31, 2013 amounted to 1,025 thousand rubles;

The positive aspects of the work of the enterprise is also a decrease in the amount of accounts payable in 2012 by 14,550 thousand rubles, in 2013 by 3 thousand rubles. A decrease in accounts payable by 3,000 thousand rubles indicates that the company is paying off its debts, but at the same time the situation at the enterprise is not favorable;

Analyzing the structure of the balance sheet liabilities, it should be noted as a negative point affecting the financial stability of the enterprise, a decrease in the share of the enterprise's own sources from 2,057,880 thousand rubles. up to 15061 thousand rubles. by 2011 (the decrease occurred due to the removal of the housing stock from the economic management of the enterprise).

A horizontal analysis of the balance sheet was performed, from which it can be seen that the balance sheet decreases as a result of a decrease in the share of fixed assets, inventories and a decrease in accounts payable. This suggests that the company makes fewer purchases of fixed assets, materials, raw materials and pays off its debts. On the one hand, this is a good indicator, but on the other hand, the company does not invest in development. Based on the results of the financial analysis, it was found that accounts receivable is one of the "sick items" of the balance sheet. The company does not have enough funds for the development of production. To conduct a financial analysis, data from the balance sheet (form No. 1), income statement (form No. 2), appendix to the balance sheet (form No. 5) of MUP "Electric Networks" for 2011-2013 were used. For a more detailed analysis of the structure of sales and receivables, we used the data of analytical accounting, which was conducted in "1C-Kvartplata" at the analyzed enterprise.

An analysis of receivables for the period 2011 - 2013 was also carried out, on the basis of which the following conclusions were made:

the largest part of the receivables of MUP "Electric Networks" is the debt of the population for payment of housing and communal services.

a high proportion of doubtful debts of MUP "Electric Networks" falls on 2013 - 17.7%. This fact is associated with the accumulation of debts of past periods and the presence of large delays of debtors in paying bills;

in 2013, there is an acceleration of the turnover of funds in the calculations of 2.85 turnover;

The analysis carried out by terms of formation allows us to judge that, in general, the debt of MUP "Electric Networks" is a short-term receivable.

The problem of receivables of energy enterprises remains more than relevant today. And the ways to solve it are in several planes, depending on different levels of power and various structures, and of course, on the conscientiousness of the payers themselves. The most effective measures to pay off receivables are:

For effective work to prevent the formation of debt, it is necessary, first of all, to control payment. It is necessary to keep a record of payments and, in the event of a delay, remind the debtor of payment. If this tactic does not work or it is impossible to get an intelligible answer from the debtor, it is necessary to prepare a claim with notification of a subsequent appeal to the court and call again.

Propaganda activity is also important - the formation of an understanding among debtors of the inevitability of punishment. Such activities are carried out at many energy enterprises by informing the public through announcements and local media about the specific names and names of debtor organizations, about successful recovery from non-payers, about the consequences that non-payments cause in the industry. As a result of such work, the debtor must clearly understand that he will have to pay in any case;

Conclusion

An audit of an enterprise is a long and painstaking analysis of its financial and economic activities, assessment of the reliability of accounting information and determination of the degree of legality of each of the operations. The results of such inspections are the basis for developing recommendations for improving the quality of enterprises.

After analyzing the above, we can say that the audit of a municipal unitary enterprise is a rather laborious process that requires auditors to know, in addition to a variety of regulatory and instructive materials, also the features of calculating the cost of maintenance services. Therefore, prior to the start of a documentary audit, the auditor must study the organizational and technological features of the enterprise, specialization, scale and structure of each type of its production activity.

The task of the auditor when conducting an audit of unitary enterprises is to develop a sufficient volume of audit procedures to detect all significant misstatements in financial statements, regardless of the cause of their occurrence.

A feature of the audit of unitary enterprises is the verification of the spending of targeted funding received from the budget in accordance with the approved estimate, the absence of overspending of budget allocations and unproductive costs. The specifics of the activities of unitary enterprises makes it necessary to check the availability, condition and use of the mobilization capacity of the reserves. The economic essence of tariffs for the services of unitary enterprises is such that it does not take into account the real needs of a unitary enterprise for profit, and the current tariff formation system does not create incentives for the growth of its financial results. However, the audit of tariffs makes it possible to draw a number of important conclusions about the cost structure of a unitary enterprise. To improve the technology of auditing unitary enterprises, it is necessary to create an in-house specialized auditing standard that regulates uniform basic requirements for auditing and ensures the quality and reliability of audit information. The standard should disclose the features of accounting and internal control systems of unitary enterprises; audit planning requirements; features and procedure for obtaining audit evidence; instructions for conducting an audit in accordance with the terms of reference; presentation of audit results.

The aim of the project was to develop proposals for improving the financial and economic activities of the municipal enterprise MUP "Electric Networks". In the first chapter of the project, the theoretical foundations of the audit of the financial and economic activities of enterprises were disclosed. In the second chapter, an analysis of the financial and economic activities of the Municipal Unitary Enterprise "Electric Networks" was carried out, on the basis of which the research was carried out.

The most effective measures to pay off receivables are:

For effective work to prevent the formation of debt, it is necessary, first of all, to control payment.

Propaganda activity is also important - the formation of an understanding among debtors of the inevitability of punishment.

human resource plays a significant role in preventing the formation of debt. The presence of a certain number of employees of the legal or planning economic department, who inform debtors about the delay within the prescribed period, send claims, control repayment and, in case of non-payment, prepare documents for the court; mandatory imposition of sanctions on non-paying consumers; imposition of restrictions and shutdowns.

List of used literature

1.Federal Law "On State and Municipal Unitary Enterprises" dated 11/14/2002.

2.Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

.Federal Law No. 307 "On Auditing" dated December 30, 2008.

.Tax Code of the Russian Federation (parts one and two) dated July 31, 1998 No. 146-FZ (as amended on December 23, 2013).

.Alborov R.A. Audit in organizations of industry, trade and agro-industrial complex: 3rd edition. - M.: "Business and Service", 2012.S.47.

..Audit: Textbook for universities / V.I. Podolsky, G.B. Polyak, A.A. Savin and others; Ed. prof. IN AND. Podolsky. 2nd ed., revised. and additional - M.: UNITI-DANA, 2003. P. 160.

.Brovkina N.D. Audit of unitary enterprises: settlements with founders and a new Chart of Accounts. // Auditor's sheets. - 2011. - No. 7. pp. 15-44.

.Bursulaia T.D. Features of conducting audits of state unitary enterprises for 2011. // Consultant accountant.- 2012.-№7. pp.63-81.

."Gorislavtsev and Co. Audit", St. Petersburg audit firm. // Auditor's sheets. - 2006. - No. 10. pp.34-38.

.Skobara V.V. Audit: methodology and organization - M .: "Business and Service", 2011. P.373.

..Sukhova I.A. Modern audit: theory and practice. // Financial and accounting consultations. - 2012. - No. 9. pp. 12-18.

.Taghi-zade F.G. Economically sound tariffs. // Housing and communal services. - 2013. - HoP. pp.13-18.

.Charters of state and municipal unitary enterprises. M. Yu. Tikhomirov. - M.: PRIOR, 2010. P.87. Fedorov A.A.

.Profit tax of a unitary enterprise. // Auditor's sheets. - 2009. - No. 6. pp.44-46.

.Filipiev D.Yu. Audit of unitary enterprises. - M.: UNITI, 2012. P.34.

.Sheremet A.D., Suits V.P. Audit-M.: Infra-M, 2011. P.21.

.Yuskov M.V. Mandatory audit: liability for evasion or obstruction of the audit. // Auditor's sheets, -2012 - No. 2. pp.26-28.

Appendix

Scheme. Management structure at the enterprise MUP "Electric Networks"

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MAYOR'S HOUSE OF THE CITY OF ARKHANGELSK

RESOLUTION

On approval of the Regulations on the conduct of a mandatory audit
accounting (financial) statements of municipal unitary
enterprises of the municipal formation "City of Arkhangelsk"

Document as amended by:
Decree of the mayor's office of the city of Arkhangelsk dated September 25, 2015 N 807;
Decree of the Administration of the municipality "City of Arkhangelsk" dated January 19, 2016 N 37;
Decree of the Administration of the Municipal District "City of Arkhangelsk" dated June 28, 2016 N 736;
Decree of the Administration of the municipality "City of Arkhangelsk" dated March 2, 2017 N 213.
_______________

In order to implement articles 20 and the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises" (as amended and supplemented), the mayor's office of the city of Arkhangelsk

decides:

1. Approve the attached Regulations on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises of the municipal formation "City of Arkhangelsk".

2. The heads of sectoral bodies of the Administration of the municipal formation "City of Arkhangelsk" bring this resolution to the jurisdiction of the municipal unitary enterprises of the municipal formation "City of Arkhangelsk".
(paragraph as amended

3. Recognize as invalid:

Decree of the mayor's office of the city of Arkhangelsk dated June 24, 2011 N 285 "On the audit of municipal unitary enterprises";

paragraph 1 of the Decree of the Mayor's Office of the city of Arkhangelsk dated September 12, 2012 N 289 "On amendments and additions to certain resolutions of the mayor's office of the city" .

4. Publish the decision on the official information Internet portal of the municipal formation "City of Arkhangelsk".

5. To impose control over the execution of the resolution on the Deputy Head of the municipal formation "City of Arkhangelsk" for economic development and finance
Shaposhnikova D.V.
(paragraph as amended

Mayor of the city
V.N. Pavlenko

REGULATIONS on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises of the municipality "City of Arkhangelsk"

APPROVED
city hall
city of Arkhangelsk
dated June 30, 2014 N 519
(as amended by the decision
Administration MO "City of Arkhangelsk"
dated March 2, 2017 N 213 -

POSITION
on conducting a mandatory audit of the accounting (financial) statements of municipal unitary enterprises
Municipal Formation "City of Arkhangelsk"

_____________________________________________________
According to the text of the regulation:
the words "the mayor's office of the city of Arkhangelsk" in the appropriate cases were replaced by the words "Administration of the municipal formation "City of Arkhangelsk" in the appropriate cases on the basis of the decision of the Administration of the municipality "City of Arkhangelsk" dated January 19, 2016 N 37.
the words "Department of Economics" in the appropriate case with the words "Department of Economic Development" in the appropriate case on the basis of the Decree of the Administration of the Municipal District "City of Arkhangelsk" dated March 2, 2017 N 213.

_____________________________________________________

1. These Regulations define the procedure for the Administration of the municipal formation "City of Arkhangelsk" to make a decision to conduct audits of municipal unitary enterprises of the municipality "City of Arkhangelsk" (hereinafter referred to as enterprises) and cases in which enterprises are subject to mandatory annual audit by an independent auditor.

2. The regulation was developed in accordance with Federal Law No. 161-FZ of November 14, 2002 "On State and Municipal Unitary Enterprises" (as amended), Federal Law No. 307-FZ of December 30, 2008 "On Auditing" (as amended) and additions) and the Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" .

3. Mandatory audit of accounting (financial) statements (hereinafter - audit) in relation to enterprises is carried out in cases where:

the amount of proceeds from the sale of products (sales of goods, performance of work, provision of services) for the previous reporting year exceeds 50 million rubles;

the sum of the assets of the balance sheet as of the end of the year preceding the reporting one exceeds 20 million rubles.

4. The audit is carried out annually following the results of the financial year no later than the first quarter of the year following the reporting one.

5. The source of financing the expenses for the audit of the enterprise are the own funds of the enterprise.

6. An agreement to conduct an audit of an enterprise is concluded with an audit organization or an individual auditor determined by holding an open tender at least once every five years in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to ensure public and municipal needs, while establishing a requirement to secure applications for participation in the tender and (or) to secure the execution of the contract is not mandatory.
(paragraph as amended by the Resolution of the Administration of the municipality "City of Arkhangelsk" dated June 28, 2016 N 736

To conduct an open tender, enterprises develop and approve tender documentation.

7. The conclusion of an audit contract based on the results of an open tender is carried out by enterprises after the approval of an audit organization or an individual auditor and the amount of payment for its (his) services by order of the Deputy Head of the municipal formation "City of Arkhangelsk" for economic development and finance (hereinafter referred to as the order).
(item as amended by the Resolution of the Administration of the Municipal District "City of Arkhangelsk" dated January 19, 2016 N 37

8. To prepare a draft order, enterprises are sent to the Department of Economic Development of the Administration of the Municipal Formation "City of Arkhangelsk" (hereinafter referred to as the Department of Economic Development) within three working days from the date of signing the protocol for the consideration and evaluation of applications for participation in an open tender or the protocol for considering a single application for participation in the open tender the following documents:

a copy of the protocol for consideration and evaluation of applications for participation in an open tender or the protocol for consideration of a single application for participation in an open tender;
(paragraph as amended by the Resolution of the Administration of the municipality "City of Arkhangelsk" dated January 19, 2016 N 37

draft contract for the audit (including annexes);

a copy of the certificate of membership of the audit organization or individual auditor in the self-regulatory organization of auditors, with which (with whom) the contract is concluded.

9. The preparation of a draft order and its approval is carried out within five working days from the date of receipt of the documents specified in paragraph 8 of these Regulations.

10. The enterprises in respect of which the audit is being carried out, no later than April 30 of the year following the reporting one, and not less than seven working days before the date of the balance commission, following the results of the financial and economic activities of the enterprise for the year, submit to the appropriate sectoral body of the Administration of the municipality "City of Arkhangelsk", exercising control over the activities of this enterprise, to the Department of Finance of the Administration of the Municipal Formation "City of Arkhangelsk", to the Department of Economic Development, one copy of the audit report and written information (report) of the audit organization or individual auditor on the audit.

Document revision
subject to changes and additions
company "Dvina-Soft"

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