These methodological recommendations are aimed at providing methodological assistance to departments of state (municipal) bodies and organizations for the prevention of corruption and other offenses (officials responsible for the prevention of corruption and other offenses) in receiving and analyzing information on income, expenses, property and liabilities property nature.
The obligation of certain categories of persons to provide information on their income, expenses, property and property-related obligations, as well as on income, expenses, property and property-related obligations of their spouse and minor children (hereinafter referred to as information) is established by Federal Law dated 25 December 2008 No. 273-FZ “On Combating Corruption”, as well as other federal laws.
Analysis of information is one of the main functions of bodies, divisions and officials responsible for the prevention of corruption and other offenses, in accordance with the provisions of federal anti-corruption legislation.
Formation of a methodology for analyzing information aimed at assessing the objectivity and proportionality of the property status of certain categories of persons to their income;
Identification of signs of the provision of unreliable or incomplete information, conflicts of interest, and other violations of the provisions of the legislation of the Russian Federation on combating corruption;
Ensuring compliance by state (municipal) employees and employees subject to the obligation to provide information with the requirements of anti-corruption legislation.
Analysis of information involves a wide variety of actions, including:
Conducting conversations with citizens and government (municipal) employees (workers) with their consent, obtaining from them, with their consent, the necessary explanations. These actions are aimed at specifying the content of the information presented, the presentation, objectivity and (or) completeness of which, when analyzed, raises reasonable doubts (questions). Conducting conversations and receiving clarifications can eliminate the need to make a decision to verify the accuracy and completeness of information in accordance with the legislation of the Russian Federation;
Sending requests in order to obtain from state (municipal) bodies and organizations information on compliance by state (municipal) employees (employees) with requirements for official conduct (with the exception of information containing information constituting state, banking, tax or other secrets protected by law). These actions can be carried out in order to promptly clarify certain provisions (sections) of the information provided before the authorized person makes a decision to verify the accuracy and completeness of the information in accordance with the legislation of the Russian Federation;
Study of information submitted by citizens and state (municipal) employees (employees) and other information received. The study of any information available in open sources is carried out in order to eliminate inaccuracies and errors, specify and (or) supplement the information provided, identify relationships with information presented for previous periods, cases of intentional concealment by employees (employees) of certain information, identify signs in which there is a possibility of personal interest among the employee (employee), his relatives, as well as other violations of the provisions of the legislation of the Russian Federation on anti-corruption
If, based on the results of the analysis, sufficient information has been identified indicating the provision of unreliable or incomplete information, a conflict of interest, or other violations of the provisions of the anti-corruption legislation of the Russian Federation, an appropriate decision is made and an audit is carried out in accordance with the legislation of the Russian Federation on anti-corruption.
I. Initial assessment of the certificate of income, expenses, property and property-related liabilities for the reporting period
The form of a certificate of income, expenses, property and property-related obligations (hereinafter referred to as the certificate) was approved by Decree of the President of the Russian Federation of June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments” in some acts of the President of the Russian Federation."
The certificate is accepted by a state (municipal) employee (employee) of the unit for the prevention of corruption and other offenses (the official responsible for the prevention of corruption and other offenses).
The initial assessment of the certificate is aimed at identifying the obvious lack of necessary information, possible inaccuracies, and technical errors when filling out the certificate.
When receiving a certificate, the following is assessed:
1) timely submission of information.
2) compliance of the submitted certificate with the approved form;
3) the correctness of the indication of the reporting period and reporting date, the date of submission of information, the presence of the signature of a citizen applying for a position in the civil service, another position, the exercise of powers for which entails the obligation to provide information, or the person filling the corresponding position who has submitted a certificate to himself (hereinafter also referred to as a person or employee (employee)), their spouse and minor children (hereinafter also referred to as spouse, minor children).
Citizens applying for positions in the civil service or other positions, the exercise of powers for which entails the obligation to provide information, represent:
a) information about your income, the income of your spouse, minor children received for the calendar year (from January 1 to December 31) preceding the year of filing documents, as well as information about real estate, vehicles and securities alienated as a result free transaction during the specified period;
b) information about property owned by a person, his spouse, minor children by right of ownership, information about accounts in banks and other credit institutions, securities, and property obligations as of the first day of the month preceding the month of filing documents ( at the reporting date).
State (municipal) employees (employees) represent:
a) information about your income and expenses, income and expenses of your spouse, minor children received for the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information, as well as information about real estate and vehicles and securities alienated as a result of a gratuitous transaction during the specified period;
b) information about property owned by a person, his spouse, minor children by right of ownership, information about accounts in banks and other credit institutions, securities, and property obligations as of the end of the reporting period (December 31 of the year preceding year of submission of information);
4) completeness of filling out the relevant sections of the certificate.
In particular, in:
Section 1 of the certificate must fill in the lines “Income from the main place of work” or “Other income”, as well as the line “Total income for the reporting period”. In the absence of the specified income, the corresponding lines of the certificate must indicate the absence of this type of income (for example, “no”, “not available”, “0”, etc.);
Section 3 of the certificate, if the presence of property is indicated, all columns of the corresponding subsection must be filled out. In this case, it is necessary to pay attention that subsection 3.1 “Real estate” or subsection 6.1 “Real estate objects in use” of the certificate must be completed. Simultaneous absence of information in both of these subsections is not allowed;
Sections 4-7, if there are relevant objects (account with a bank or other credit organization, shares and other participation in commercial organizations and funds, other securities, property in use, etc.), it is mandatory to fill out all the relevant columns of the subsection certificates
When accepting a certificate, the person’s marital status must be clarified in order to confirm that the information provided is sufficient. Information about marital status is subject to verification with available information stored in the personal file of the person presenting the information.
II. Detailed analysis of certificates of income, expenses, property and property-related obligations for the reporting period
Analysis for the purposes of these Methodological Recommendations means the activity of studying information provided by persons in accordance with the legislation of the Russian Federation on anti-corruption, and other information received in order to identify signs of the provision of false or incomplete information, conflicts of interest and other violations of the provisions of the anti-corruption legislation of the Russian Federation, forming the basis for further verification.
As part of the analysis of the information provided, a certificate for the reporting period is compared with certificates for the three previous periods (if available), as well as with another available at the disposal of a unit of a state (municipal) body, an organization for the prevention of corruption and other offenses (the official responsible for work on the prevention of corruption and other offenses) (hereinafter referred to as the authorized unit (official)) with information about the property status, exercised powers of the person who provided the information, and other persons, the receipt and processing of which does not contradict the legislation of the Russian Federation. If it is impossible to compare the information with certificates for the three previous periods, the information is compared with certificates for the existing periods, as well as (if available) with a certificate submitted by the employee (employee) upon entering the state (municipal) service (job).
Based on the results of the analysis, a state (municipal) employee, employee of an authorized unit (official) can conclude that there are no grounds for initiating a check of the accuracy and completeness of information, or that there is sufficient information to initiate a check, including the presence of signs of a conflict of interest, other violations of the legislation of the Russian Federation on combating corruption.
If information is revealed about unreliability and incompleteness of information, as well as signs of a conflict of interest or other violations of the legislation of the Russian Federation on anti-corruption, an inspection is necessary. Information is subject to detailed study if there is a significant change in the level of income, property and property-related obligations of a person, his spouse, or minor children, which creates reasonable doubts about the legality of income, property and property-related obligations.
2.1. Title page
1. When analyzing the title page of the certificate, you should pay attention to:
1) compliance of the last name, first name and patronymic (in full, without abbreviations), date of birth, series, number, date of issue and name of the authority that issued the passport, with the available current information stored in the person’s personal file (as of the date of submission of the certificate).
If the certificate is submitted in relation to a family member, then his last name, first name and patronymic, date of birth, relationship with the person providing the information (spouse, minor child), series, number, passport or birth certificate (for minor children, who do not have a passport), date of issue and authority that issued the document. The specified information is compared with the available current information stored in the person’s personal file;
2) correspondence of the address of the place of registration of the person, his spouse, minor children with the available current information stored in the personal file of the person (as of the date of submission of the certificate);
3) consistency of information about the place of registration (actual residence) with the information specified in subsections 3.1 “Real Estate” or 6.1 “Real Estate Objects in Use” of the certificate;
4) the correctness of the indication of the main place of service (work) and the position being replaced (occupied) of the person in accordance with the order, regulation or other act of appointment, service contract (employment contract).
If a person enters the state (municipal) service, applies for a position, the exercise of powers for which entails the obligation to provide information, the correctness of the indication of the relevant place of service (work) or position is checked.
2. To prevent an attempt to conceal information about marital status in order to fail to provide information on the spouse and minor children, when accepting a certificate, it is necessary to make sure that if there is information in the personal file about the spouse of the person who provided the information, his minor child, the information also are also presented for a spouse and a minor child.
3. When analyzing information about compliance by employees (employees) with requirements to prevent or resolve conflicts of interest, data on the registration of such persons at the place of residence (place of stay) or actual use of real estate with other citizens (if any) are subject to examination for signs of personal interest information from the authorized unit (official)).
For example, the same registration address may be indicated in the certificates of an employee (employee) and another employee (employee) presenting information in respect of whom he exercises financial, economic or control functions within the same body (organization). This fact may be a sign of a possible conflict of interest or a violation of the prohibition on joint work of close relatives or in-laws (parents, spouses, children, brothers, sisters, as well as brothers, sisters, parents, children of spouses and spouses of children), if this prohibition applies to these persons and requires an audit carried out in accordance with the legislation of the Russian Federation in the field of anti-corruption.
4. In order to identify facts of conflicts of interest and violations of other provisions of the legislation of the Russian Federation on combating corruption, special attention must be paid to the analysis of information about the place of work of the spouse of the employee.
When analyzing information about the place of work of the employee's spouse, it is recommended to use open sources of information, including those posted on the Internet, about the organizations in which the employee's spouse works, in order to identifying the relationship of organizations, as well as the presence of possible personal interest (direct or indirect), which may affect the proper, objective and impartial performance by an employee of his official duties (powers).
For example, an employee's spouse holds a management position in an organization over which the employee exercises control functions. This fact may be a sign of a conflict of interest and requires an audit carried out in accordance with the anti-corruption legislation of the Russian Federation.
2.2. Section 1 “Information on income”
The analysis of this section consists of comparing the declared total income of a person, spouse, minor children with information corresponding to the corresponding positions of this section and (or) information in other sections of the certificate, as well as information contained in certificates for previous periods.
In case of indication by persons who, in accordance with the legislation of the Russian Federation, are charged with notifying the representative of the employer (employer) about the performance of other paid activities, the presence in the person’s personal file of a notification submitted to the representative of the employer (employer) about the intention to carry out other paid work is checked. .
In addition, if income from other paid work is indicated in this section of the certificate, it is necessary to establish the presence of an appropriate notice of such work, submitted in accordance with the legislation of the Russian Federation.
When analyzing information about income from the above activities (income from teaching, scientific, other creative activities, other types of income) received by a person, spouse, minor children, it is necessary to pay attention to the ratio of such income and income received for the same period at the main place of work.
A detailed analysis for the reliability and completeness of the information provided is subject to the situation in which the income indicated from other paid work exceeds the income from the main place of work for the corresponding period and is not included in the certificates for previous periods.
In cases where a ban is established for certain types of activities, compliance with this ban is checked.
Information on income from deposits in banks and other credit institutions (line 4) is compared with section 4 “Information on accounts in banks and other credit institutions” of the certificate, as well as certificates for previous periods.
Information on income received from securities and participation interests in commercial organizations (line 5) must be correlated with the information specified in section 5 “Information on securities” of the certificate, as well as certificates for previous periods.
The other income indicated in this section (line 6) is verified with the relevant information in other sections of the certificate, as well as certificates for previous periods. For example:
1) information about income received from leasing real estate must correspond to information about real estate reflected in subsection 3.1 “Real Estate” of the certificate;
2) information about income received from leasing a vehicle must correspond to information about vehicles reflected in subsection 3.2 “Vehicles” of the certificate;
3) information on income in the form of funds received by a person, spouse, minor children as a result of inheritance and (or) donation. These funds can be reflected in section 4 “Information on accounts in banks and other credit institutions” of the certificate. At the same time, the fact of receipt of real estate and other property by inheritance is clarified.
When analyzing section 1 “Information on income” of the certificate, you should pay attention to the mandatory indication of the final income (line 7), which is the sum of lines 1 - 6 of this section.
2.3. Section 2 "Information about expenses"
Section 2 “Information on expenses” of the certificate is filled out only if, during the reporting period, a person, spouse, or minor children entered into a transaction (transactions) to acquire a land plot, other real estate, vehicle, securities, shares (participatory interests) , shares in the authorized (share) capital of organizations) and the total amount of such transactions exceeds the total income of the person or spouse for the last three years preceding the reporting period.
When analyzing the information in this section, the correspondence of income to expenses incurred is established. The presence of information in Section 2 “Information on Expenses” of the certificate indicates the need for a more thorough analysis of those sources of funds from which the relevant property, securities, shares (participation interests, shares in the authorized (share) capital of organizations) were acquired.
Attention should also be paid to the availability of justification for the sources of funds for the acquisition of property, securities, shares (participatory interests, shares in the authorized (share) capital of organizations) in the reporting period by the person, his wife (husband) and minor children.
When analyzing the sources of funds at the expense of which the property specified in section 2 “Information on expenses” of the certificate was acquired, you should pay attention to the following possible sources of income:
1) income received from the sale or lease of real estate, vehicles, which must be confirmed by the relevant title documents (agreements), and also be reflected in section 1 “Information on income”, subsections 3.1 “Real estate” and 3.2 “ Vehicles" certificate (if such information is subject to reflection in the relevant subsection);
2) funds received from individuals as a result of inheritance, gift, which can be confirmed by relevant documents (extract from the inheritance file, gift agreement) and are indicated in section 1 “Information on income” of the certificate;
3) funds received as a result of the emergence of an urgent obligation of a financial nature (loan, credit) are confirmed by a loan agreement, a credit agreement, information about which may be reflected in section 4 “Information on accounts in banks and other credit organizations” and (or) subsection 6.2 “Current financial obligations” of the certificate if subsection 6.2. to be filled out;
4) personal savings of the family for previous years;
5) income received as a result of ownership of securities, shares (participatory interests, shares in the authorized (share) capital of organizations), information about the ownership of which is verified with the information in Section 1 “Information on Income” and Section 5 “Information on Securities” certificates
When analyzing this section, one should take into account the possibility of failure to include in the certificate information about expenses, about property, the value of which exceeds the total income of the person or spouse for the last three years preceding the reporting period. In this case, the specified property objects (other income) can be indicated in the relevant sections of the certificate. This circumstance may indicate both errors made when filling out the certificate, and intentional concealment, and therefore, the appearance of any new property in other sections of the certificate is subject to careful verification to ensure that it is included in section 2 “Information on expenses” of the certificate.
When analyzing information about expenses, attention should also be paid to income that cannot be verified through reliable and accessible sources of information, since the indicated income may be one of the signs of a possible conflict of interest.
If there is sufficient information indicating possible violations of prohibitions, restrictions and obligations established for the purpose of combating corruption, an inspection is carried out in accordance with the legislation of the Russian Federation.
2.4. Section 3 “Information about property”
1. When analyzing this section of the certificate, the following information is subject to study:
1) about the type of ownership of the object of movable and immovable property (individual, shared, common). In this case, for joint ownership, other persons (last name, first name, patronymic or title) must be indicated who own the property. At the same time, for shared ownership, it is necessary to indicate the size of the share of the person whose property information is provided;
2) about the registration address (location) of the real estate object;
3) the name of the registration authority in which the vehicle is registered (for example, the name of the State Traffic Inspectorate);
4) about the area (sq. m) (for real estate objects);
5) on the basis of the acquisition (name and details of the document that is the legal basis for the emergence of ownership rights);
6) about the source of funds at the expense of which real estate was acquired, if such property is located outside the territory of the Russian Federation (Part 1 of Article 4 of the Federal Law of May 7, 2013 No. 79-FZ “On the prohibition of certain categories of persons from opening and have accounts (deposits), store cash and valuables in foreign banks located outside the territory of the Russian Federation, own and (or) use foreign financial instruments”). In this case, information about the above source must be indicated in the certificate annually, regardless of the year of acquisition of the property.
2. When analyzing this section of the certificate, special attention should be paid to any property acquired (alienated) in the reporting period by the person, spouse and minor children in comparison with the information specified in the certificates for previous reporting periods.
The fact that the certificate for the reporting period does not contain information about property previously indicated in certificates for previous reporting periods must correspond with the information specified in section 1 “Information on income” of the certificate as income received from the sale (alienation) of this property, or with information specified in section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate on alienation on a gratuitous basis. If income from the sale (alienation) of property is not indicated and section 7 of the certificate is not completed, the person must be asked for clarification regarding the procedure for alienation of this property.
When new property appears in the reporting period, it is recommended to make sure that this property is proportionate to the income of the person or spouse. At the same time, the sources of funds for its acquisition are established by analyzing: the amount of total income (Section 1 of the certificate), cash (Section 4 of the certificate), including changes in the amounts of balances in the accounts of the person, spouse, as well as the amount of urgent financial obligations (subsection 6.2 of the help). It is necessary to take into account similar information that was indicated in certificates for previous reporting periods (if any).
In case of acquisition of property as a result of a gratuitous transaction (inheritance, gift), the testator (donor) is identified, and the person is asked to provide appropriate explanations, since a conflict of interest situation may arise.
You should also pay attention to the following.
1) If there is no information about real estate objects owned by a person, spouse, or minor children, subsection 6.1 “Real estate objects in use” of the certificate must be filled out, which must indicate information about the real estate object, in use, at the address of which the specified person and members of his family are registered (permanently or temporarily). A comparison of the specified information is carried out with the available current information stored in the personal file of the person who provided the information (as of the date of submission of the certificate).
2) If a real estate object is indicated as the individual property of a person, his spouse, minor children, this object may be indicated in subsection 6.1 “Real estate objects in use” of the certificate as being in use by other family members (in case of joint residence in this property).
3) An object of real estate indicated as being owned by a person must not additionally be indicated as being in the use of the same person (duplication of relevant information is a logical error when filling out the certificate).
4) If a person, spouse or minor children own a residential building, dacha, garden house, garage, parking space, it is advisable to clarify information about the land plot owned (used) at the same address, since these objects, as As a rule, they are built on land plots, that is, directly connected to land that may belong to a person by right of ownership. It should be taken into account that the land plot on which the structure is erected may belong by right of ownership to other persons.
A plot of land under an apartment building, as well as under above-ground or underground garage complexes, including multi-storey ones, is not subject to indication.
If the specified land plot is in the use of a person, spouse, or minor children, it is necessary to clarify the availability of the relevant information in subsection 6.1 “Real estate objects in use” of the certificate.
3. If you have information about vehicles, you should check their details (make, model, year of manufacture). Information about vehicles is compared with information from the previous reporting period. Moreover, if the probable cost of a vehicle acquired by a person, spouse, or minor children in the reporting period is significant and exceeds their total income for the last three years preceding the reporting period, it is necessary to check the availability of relevant information about the vehicle in the section 2 “Information on expenses” certificate.
4. The facts that allow us to draw a conclusion about a person’s possible submission of unreliable or incomplete information include the following cases.
1) When comparing the certificate for the reporting period with previously submitted certificates, the fact of the emergence of a new real estate object, a vehicle, the cost of which exceeds the total income of the person or spouse for the last three years preceding the reporting period, was revealed. However, information about such an object is not indicated in section 2 “Information on expenses” of the certificate.
2) The certificate for the reporting period of a person, spouse, minor children does not reflect real estate objects, vehicles that previously belonged to these persons under the right of ownership, and income from the sale of real estate objects and vehicles is not indicated in section 1 “Information on income” » certificate and there is no information in section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate.
3) The certificate for the reporting period indicates a new piece of real estate. At the same time, the details of the document that is the legal basis for the emergence of ownership rights indicate that the property was acquired in one of the periods preceding the reporting period.
2.5. Section 4 “Information about accounts in banks and other credit institutions”
1. When analyzing this section, it is necessary to pay attention to the name of the bank or other credit organization, as well as the address of the bank or other credit organization in which the funds of the person, spouse, minor children are placed, the type and currency of the account, the date of opening the account , the amount of funds received into the account, if the specified amount exceeds the total income of the person and his spouse for the reporting period and the two years preceding it. In this situation, the certificate is accompanied by an extract of cash flows on this account for the reporting period.
As part of the analysis, the information presented is compared with similar information from certificates of previous reporting periods (if any).
2. The date of opening an account with a bank or other credit organization must be no later than the reporting date, since an account that was opened later than the reporting date is not indicated in the certificate (such information is indicated in the certificate for the subsequent reporting period).
3. If you have loan agreements and open the corresponding accounts, you must pay attention to the information reflected in subsection 6.2 “Current financial obligations” of the certificate (if necessary).
4. The facts that allow us to draw a conclusion about the possible commission of a corruption offense by a person include the following cases.
1) The submitted certificate for the reporting period indicates a bank account opened earlier than the reporting period. However, this account does not appear in the certificates for previous reporting periods. In this regard, it is possible that this account was deliberately concealed earlier in order to carry out monetary transactions and not reflect them in the certificate.
2) The amount of the account balance at the end of the reporting period many times exceeds the salary of the person, spouse, and minor children. In this regard, the possibility of requesting clarification regarding the basis for receiving the specified amount may be considered.
3) The submitted certificate indicates a deposit account with a significant balance. At the same time, in line 4 of section 1 “Information on income” of the certificate there is no information about income from a deposit in a bank or other credit institution. In this regard, it is necessary to take into account that after the expiration of a time period determined by the bank or other credit institution, interest on the deposit is paid.
2.6. Section 5 “Information on securities”
1. When analyzing subsection 5.1 “Shares and other participation in commercial organizations and funds” of the certificate, you should pay attention to the mandatory completion of all relevant sections. If there are securities, the relevant subsection must indicate:
1) full or abbreviated official name of the organization and its legal form;
2) location of the organization (address);
3) the authorized capital of the organization (special attention must be paid to cases in which the authorized capital of the organization is expressed in foreign currency. In this situation, it is necessary to clarify the Bank of Russia exchange rate as of the reporting date and carry out the appropriate calculations);
4) share of participation;
5) reasons for participation.
2. When analyzing subsection 5.2 “Other securities” of the certificate, attention should be paid to the need to indicate:
1) type of security;
2) the person who issued the security;
3) the nominal value of the obligation;
4) total quantity;
5) total cost.
3. When analyzing subsection 5.2 “Other securities” of the certificate, it is necessary to make sure that this subsection does not indicate shares that are subject to reflection in subsection 5.1 “Shares and other participation in commercial organizations and funds” of the certificate.
4. At the same time, it is necessary to ensure that the total declared value of securities, including participation shares in commercial organizations, is filled out correctly.
5. The results of the analysis may be identified facts of the presence or possible existence of a conflict of interest, as well as non-compliance with the established requirements of the legislation of the Russian Federation on anti-corruption.
An analysis of the information contained in subsections 5.1 and 5.2 of the certificate will reveal a conflict of interest in cases where the spouse or minor children of a person own securities, shares (participatory interests, shares in the authorized (share) capital of organizations) of organizations in respect of which the person accepted any decisions, including in the implementation of control and supervisory functions.
6. If the issue of a possible conflict of interest in connection with the ownership of securities, shares in commercial organizations was considered by the commission for compliance with requirements for official conduct and the settlement of conflicts of interest, and the commission recommended the transfer of securities, shares in the authorized ( share capital into trust management - the completeness of implementation of the specified recommendation is checked.
7. If there are certificates for previous reporting periods, it is necessary to analyze the submitted certificate in terms of increases and (or) decreases in positions in this section and information about each position.
8. If the fact of alienation of securities and participation interests in commercial organizations, receipt of dividends or income from transactions with securities is revealed, the relevant information must be reflected in section 1 “Information on income” of the certificate. When alienating securities and participation interests in commercial organizations on a gratuitous basis, Section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate must be completed.
9. In the case of acquiring securities or participation shares in commercial organizations, it is advisable to clarify the cost of their acquisition and, as a result, the need to fill out section 2 “Information on expenses” of the certificate. At the same time, it is necessary to compare the information on the provided acquisition cost with the average market price on the date of their acquisition. If there is a significant discrepancy between these indicators, clarification must be requested.
10. If there are doubts about the reliability of the information reflected, it is advisable to request clarification from the person who provided the information.
11. If transactions with real estate and (or) vehicles were completed during the reporting period and Section 2 of the certificate was completed in connection with this, any acquisitions of securities and participation interests in commercial organizations are automatically (in aggregate) subject to declaration in Section 2 certificates
2.7. Section 6 “Information on obligations of a property nature”
1. When analyzing subsection 6.1 “Real estate objects in use” of the certificate, attention should be paid to the correctness of the following aspects:
1) type of property;
2) type and duration of use;
3) reasons for use;
4) location (address);
5) area (sq. m).
2. If on the title page of the certificate the property specified in the registration information is not reflected in subsection 3.1 “Real estate” of the certificate, such property is subject to indication in subsection 6.1 “Real estate objects in use” of the certificate (with the exception, including case when a person, spouse, minor children are registered at the address of an administrative building that is the place of federal public service).
3. If it is reliably known about real estate objects that are constantly used by a person, spouse, minor children, and such objects are not reflected in this subsection, then it is necessary to request appropriate explanations.
4. When analyzing subsection 6.2 “Current obligations of a financial nature” of the certificate, attention should be paid to the need to indicate:
2) creditor (debtor);
3) reasons for occurrence;
4) the amount of the obligation/the amount of the liability as of the reporting date (particular attention must be paid to cases in which a fixed-term financial liability is expressed in foreign currency. In this situation, it is necessary to clarify the Bank of Russia exchange rate as of the reporting date and carry out the appropriate calculations;
5) terms of the obligation.
5. When analyzing the amount of the obligation/size of the liability as of the reporting date, it is necessary to make sure that this subsection does not indicate fixed-term liabilities of a financial nature in the amount of less than 500,000 rubles, as well as fixed-term liabilities of a financial nature, in respect of which the amount of the liability (remaining outstanding) debt) is less than RUB 500,000.
6. When analyzing information about the creditor (debtor) and guarantees and sureties, it is necessary to ensure that there is no conflict of interest.
7. When analyzing information about the conditions of a fixed-term financial obligation, it is advisable to compare the information presented with average market conditions. It is recommended to use open sources of information, including those posted on the Internet. For example, check on the website of the relevant bank or other credit institution the interest rate on a similar financial obligation as of the corresponding date.
If there is a significant discrepancy between these figures, clarification should be sought.
8. If there are loan agreements, it is necessary to pay attention to the reflection of information in section 4 “Information on accounts in banks and other credit institutions” of the certificate about existing accounts that were opened when concluding loan agreements.
When receiving a cash loan, it is necessary to clarify the fact of opening an account with the relevant credit institution. If the loan agreement involves opening an account, information about such an account must be reflected in section 4 “Information on accounts in banks and other credit institutions” of the certificate.
9. If pledged property is indicated in the “Conditions of Obligation” column to secure an urgent financial obligation, the need to reflect such property in Section 3 “Information on Property” of the certificate should be clarified.
10. If there are certificates for previous reporting periods, it is necessary to analyze the submitted certificate in terms of increases and (or) decreases in positions in this section and information about each position.
11. By comparing the submitted certificates with certificates for previous reporting periods, the amount of reduction in financial liabilities for the reporting year is revealed in comparison with the income specified in section 1 “Information on income” of the submitted certificates. If there are doubts about the objectivity of the information presented, it is necessary to request clarification, including regarding the source of repayment of obligations.
A fact indicating the possible commission of a corruption offense may be the situation of a significant reduction in the amount of existing urgent obligations. In this case, the amount of the debt paid is equal to or exceeds the total income of the person, spouse and minors (children) for the reporting period.
12. If a person or spouse acts as creditors, it is necessary to compare the amount of funds provided with the income received during the reporting period. If there are doubts about the objectivity of the information presented, it is necessary to request clarification.
13. If a person or spouse has been issued loans for a significant amount on an interest-free basis or at a deliberately low rate that differs from the usual lending conditions, it is necessary to study this situation and, if necessary, request appropriate explanations.
In order to determine the average market rate and conditions for the provision of credit funds, it is recommended to use open sources of information, including those posted on the Internet, analyzing the rates and conditions of credit products of the relevant bank or other credit organization as of the corresponding date.
14. If there is a credit or loan, the amount of which significantly exceeds the annual income of the person or spouse, it is necessary to check in section 3.1 of the certificate the presence of the corresponding newly acquired property or the presence in section 6.2 of the certificate of information about the financial obligation on the part of the developer.
2.8. Section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction”
When analyzing this section, it is necessary to pay attention to the fact that, in accordance with civil law, a transaction refers to the actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations (Article 153 of the Civil Code of the Russian Federation).
If a gratuitous transaction was carried out in relation to an item of property that was previously owned, such information must be indicated in section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate.
The information specified in this section is compared with other sections of the certificate for the current and previous periods to ensure consistency in the display of the relevant information.
_____________________________
* With the exception of information provided by applicants for replacement through direct election of a position or for membership in an elected body (chamber of the body).
** Subparagraph “l” of paragraph 3 of Decree of the President of the Russian Federation of September 21, 2009 No. 1065 “On verifying the accuracy and completeness of information provided by citizens applying for positions in the federal civil service, and by federal civil servants, and compliance by federal civil servants with requirements to official conduct."
Clause 1 of Article 10 of the Federal Law of December 3, 2012 No. 230-FZ “On control over the compliance of the expenses of persons holding public positions and other persons with their income.”
Subparagraph “e” of paragraph 15 of the Regulations on verifying the accuracy and completeness of information provided by citizens applying for positions in the federal civil service, and by federal civil servants, and compliance by federal civil servants with the requirements for official conduct, approved by Decree Decree of the President of the Russian Federation of September 21, 2009 No. 1065 “On verification of the accuracy and completeness of information provided by citizens applying for positions in the federal civil service, and by federal civil servants, and compliance by federal civil servants with requirements for official conduct.”
Subparagraph “e” of paragraph 7 of the Regulations on verifying the accuracy and completeness of information provided by citizens applying for public positions in the Russian Federation, and persons holding public positions in the Russian Federation, and compliance with restrictions by persons holding public positions in the Russian Federation, approved by the Decree of the President of the Russian Federation dated September 21, 2009 No. 1066 “On checking the accuracy and completeness of information provided by citizens applying for public positions in the Russian Federation, and persons holding public positions in the Russian Federation, and compliance with restrictions by persons holding public positions in the Russian Federation.”
Subparagraph “i” of paragraph 6 of the Model Regulations on the division of the federal government body for the prevention of corruption and other offenses, approved by Decree of the President of the Russian Federation of July 15, 2015 No. 364 “On measures to improve the organization of activities in the field of combating corruption.”
Subparagraph “l” of paragraph 7 of the Model Regulations on the body of a constituent entity of the Russian Federation for the prevention of corruption and other offenses, approved by Decree of the President of the Russian Federation of July 15, 2015 No. 364 “On measures to improve the organization of activities in the field of combating corruption.”
These Methodological Recommendations can also be used when analyzing information on income, property and liabilities of a property nature presented by the heads of state and municipal institutions in accordance with clause 3.1 of part 1 of article 8 of Federal Law No. 237-FZ and part 4 of article 275 of the Labor Code Russian Federation.
Document overview
Thus, a primary and detailed analysis of the certificate of income and expenses is provided. The first evaluates the timeliness of document submission, compliance with the approved form, correctness of the reporting period, and completeness of sections.
During a detailed analysis, information is compared, including with previously submitted certificates, and with other information. The procedures carried out when analyzing each section of the help are listed.
The civil servants declaration register is a system for collecting information on the income, expenses and property of public representatives of the country. The introduction of such a provision is due to the UN Convention on Corruption and Anti-Violations.
Legislative acts regulate the relationship between the tax service and officials who submit information to declare their earnings. Also, bodies that conduct inspections upon detection of inconsistencies in submitted documents.
The transfer of data on property, movable and immovable, income, including from abroad, is carried out every year; fines and prosecution are provided for lately filed and completely missing declaration acts.
Why declare income
On the territory of the Russian Federation, Federal Law No. 273 “On Combating Corruption” is in force, which states that in addition to civil servants, members of their families are also required to submit declarations, which accurately display information about the movement of income, property and property-type obligations.
By decree of the President of the Russian Federation, income, securities and property abroad are subject to declaration until April 30 of this year for the past period. The report is submitted every year. All types of receipt of funds by officials are subject to reporting for the transparency of the system, and monitoring of corrupt practices.
The Anti-Corruption Center conducts checks upon presentation of the declaration to ensure the completeness of the information specified in it. Thus, in case of illegal enrichment, a public person without reason is subject to criminal punishment. All discrepancies are identified, thoroughly checked, and the results are published on the Federal Tax Service website.
Where can I view information?
Employees of public services are required to declare their income in accordance with the order of the President of the Russian Federation.
These include employees:
- the President's Office;
- federal chambers and assemblies;
- government;
- employees of the Ministry of Internal Affairs and the Ministry of Emergency Situations;
- executive authorities;
- judicial system;
- federal customs units;
- FSB and FSO.
Every year, data is posted on the Federal Tax Service website on earnings and other property of government officials, as well as their families. Also, each of the civil service organizations must post on the websites of their departments detailed information on the declaration of their employees, as well as their family (spouse, children, including minors).
The register of declarations of civil servants is an automated system, updates of which occur once a year, divisions by areas of employment, regions, lists of the largest incomes of officials and their spouses - this is something to which access is constantly open. Discrepancies in the data provided and their amount are also displayed in the register.
How to fill it out correctly
The legislation of the Russian Federation sets the deadline for submitting a tax return for officials on April 30 of each year; if it falls on a weekend, it is automatically transferred to the next working period.
Formation of certificates for each family member, in accordance with Presidential Decree No. 82 dated January 22, 2017, must be done in the BC Help software. If a married couple is divorced, and the decision to dissolve the marriage came into force a month later, earlier than December last year, there is no point in filling out a certificate of income for the spouse.
It is not necessary to visit the authorities. You can fill out the reporting form on the official website of the tax service, by registering in your personal account; you will also need an electronic digital signature. The document can be presented in paper or electronic form. Drawing up on an official form is possible using the “Declaration” program.
To enter the taxpayer’s personal account, details are required, which can be obtained from the tax service at any branch. You must present your passport and a copy of your Taxpayer Identification Number (TIN). Or using the ESIA data, its access details to enter the “Public Services” website.
If the deadlines for submitting documentation and paying taxes are violated, you will be subject to a fine of 5% of the amount of tax that was not paid. Failure to provide documents may result in a fine of more than 1,000 rubles.
Sample and declaration form
According to Presidential Decree No. 460 of June 23, 2014, all divisions of state apparatuses are subject to declaration annually, and are documented in the form of a certificate of income.
Declaration of income of officials occurs on the form 3-NDFL, which displays personal information and 2 sections. The form itself has 3 categories to fill out, which apply to the applicant himself, his spouse, and his children, including minors.
For each person the following information is indicated:
- Personal passport details (full name, date of birth and place).
- The name of the institution where the employment contract was concluded.
- Family composition.
- The time period for which the report will be presented.
- Sources of income, bank account balances, their amounts and the cost of purchasing assets.
- Property and vehicles owned.
- Availability of deposits.
- Credits, loans (long-term and short-term).
You can download the declaration form and sample filling directly on our website.
The declaration must be submitted by April 30, except for employees of the Presidential Administration, The document must be submitted before April 1. Regardless of work activity or vacation, also maternity leave, it is necessary to submit documents for declaration.
Filling example
In addition to filling out the questionnaire, there are also sections describing the income part itself:
- information about received income in monetary and property equivalent ( salary certificate 2-NDFL, apartment purchase);
- expenses when purchasing real estate and transport (if the amount exceeds the income of all family members for the past 3 years);
- owned real estate (and vehicles);
- bank and credit accounts;
- securities, excise taxes (if they generate income, the amount is also indicated);
- mortgage, delivery and rental of property (temporary use of property type).
When receiving other income, such as alimony, maternity capital, etc., they are added up.
Data is entered into the tables only when assets are purchased by the government employee himself or one of his family members.
Those who are just planning to enter the civil service do not need to fill out section 2, but filling out the declaration itself and its questionnaire are required.
In other cases, it is necessary to indicate the amount for which the assets or real estate were purchased, and confirmation that this amount was obtained legally. Corrections on the form are prohibited, including correction fluid. The reporting document is filled out on sheet A4.
Why does the Federal Tax Service publish the income of civil servants?
Not all employees of various structures provide a declaration of their income; the list of those who are obliged to do this is provided for at the legislative level. Employees whose work involves corruption risks are required to provide a certificate of income.
The need to publish such data is determined by the UN Convention, which Russia signed in 2003, which requires the declaration of the revenue side of the state apparatus. This is done to identify violations and corruption. And also for viewing in the media and ordinary citizens of the Russian Federation.
Declaration of income, including from the sale of real estate, is necessary for the transparency of the system, and which eliminates corruption among government departments. Timely provision of information in electronic form using the Federal Tax Service Inspectorate website will reduce the time for submitting documents, without queues. Submission of income data occurs every year until April 30.
More information about the declarations of civil servants can be seen in the video below.
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Similar documents
Analysis of the state of accounting and analytical work at OJSC "Pobeda": setting up accounting, using computer technology. Assessment of liquidity, financial stability, profitability. Improving accounting and tax accounting.
thesis, added 04/18/2010
The meaning and economic content of the income and expense report, the procedure for its formation and presentation at the enterprise. Control of the studied indicators by the Tax and Administrative Codes. Study of analysis methods: the nature and functions of costs.
course work, added 01/31/2011
Legal regulation of accounting for the formation and distribution of an organization's profit. Features of accounting for the formation and distribution of profits. Compilation of reliable information about the property status, income and expenses of the organization.
course work, added 03/04/2015
Theoretical and practical aspects of accounting of financial results. Generating information on income and expenses related to the activities of the enterprise. Ways to improve the accounting of financial results of an agricultural enterprise.
thesis, added 06/27/2013
Formation of accounting information on expenses of commercial organizations. Expenses associated with the manufacture and sale of products; purchasing and selling goods. Other expenses. Recognition of expenses. Disclosure of information in financial statements.
report, added 11/09/2008
The essence of income and expenses in modern economic conditions. Principles of accounting for income and expenses of an organization. Methods for assessing income and expenses. Information subsystem for current accounting of income and expenses. Contents of reporting on income and expenses.
course work, added 03/30/2007
Features of the evaluation of items and the method of reflection in accounting. Decoding of fixed assets by economic content. Disclosure of information about off-balance sheet items. The main sources are the procedure for disclosing information about the organization’s income and expenses.
test, added 10/14/2011
Construction of a management accounting system. Organizational and economic characteristics of the state unitary enterprise of the Alekseevsky state farm. State of accounting and analytical work. Ways to improve organizational aspects of the implementation of management accounting.
course work, added 12/28/2014
FEDERAL AGENCY FOR EDUCATION
STATE EDUCATIONAL INSTITUTION
HIGHER PROFESSIONAL EDUCATION
"SAINT PETERSBURG STATE UNIVERSITY
ECONOMICS AND FINANCE"
Faculty of Statistics, Accounting and Economic Analysis
Department of Accounting and Auditing
Allow for protection
Scientific director
/_____________________/
"____"__________ 2009
COURSE WORK
in the course "Accounting Theory"
Students of group 458
Belenova Alina Alexandrovna
on the topic of: GENERATION OF INFORMATION ABOUT INCOME AND EXPENSES OF THE ORGANIZATION
Scientific adviser:
Saint Petersburg
2009
ABOUT THE CHAPTER
INTRODUCTION
New business conditions and accounting reform in the Russian Federation have led to significant changes in the methodology and organization of accounting. The powers of organizations to reflect their own business transactions have expanded significantly. They independently choose methods for assessing inventories and methods for calculating the cost of work, develop accounting policies, and determine specific methods, forms and techniques for maintaining and organizing accounting. In other words, at present, only general accounting rules are centrally established, and their specification and implementation mechanism are developed in each organization independently, based on the conditions of its activities.
The relevance of the chosen research topic is determined by the fact that maintaining the required level of profitability is an objective law of the normal functioning of an organization in a market economy. The systematic lack of profit and its unsatisfactory dynamics indicate the inefficiency and riskiness of the business.
Thus, the final object of accounting is the financial results of the organization’s activities and factors affecting the quality (profit or loss) and size of financial results, namely, the organization’s income and expenses.
The purpose of writing this work is to study the formation of accounting information about the income and expenses of an organization. To achieve this goal it is necessary:
- reveal the essence and meaning of accounting for income and expenses;
- study the classification of income and expenses;
- analyze the composition of income and expenses from ordinary activities, as well as other income and expenses;
- analyze the methodological foundations and rules for accounting for income and expenses;
- consider ways to estimate income and expenses;
- consider the procedure for generating financial results.
- Compare income and expenses in Russian accounting and in IFRS.
This course work consists of two chapters, a list of references consisting of 17 sources and a conclusion.
The first chapter discusses the essence and significance of income and expenses, as well as the conditions for acceptance for accounting. The second chapter defines the accounting of income and expenses of an organization, the objectivity of the assessment of income and expenses, the rules for accounting for income and expenses, and a comparison of the accounting of income and expenses with IFRS and Russian accounting.
The theoretical and methodological basis of this work was the works of modern domestic economists engaged in research on the topic of accounting for income and expenses of an organization, current regulatory legal acts, educational and methodological manuals on accounting, periodical articles and others. A complete list of sources used is given at the end of the work.
In conclusion, the main conclusions and proposals obtained during the study are formulated.
1. ESSENCE OF INCOME AND EXPENSES IN MODERN ECONOMIC CONDITIONS
1.1. The concept of income and expenses of an organization
Since 2000, organizations have formed accounting information on income and expenses in accordance with the procedure established by the Ministry of Finance of Russia in the Accounting Regulations “Income of the Organization” (hereinafter referred to as PBU 9/99) and “Expenses of the Organization” (hereinafter referred to as PBU 10/99) , approved by Orders No. 32n and No. 33 dated 05/06/1999. These Regulations establish the methodological basis for the formation and reflection in accounting of reliable information about the income received from the entrepreneurial activities of the organization. This makes it possible to solve such problems as operational management and control over the activities of the organization by persons who have a direct or indirect interest in its affairs. The concept of income and expenses underlying the mentioned PBUs is that not all costs are expenses, just as not all receipts are income.
In accounting, according to clause 2 of PBU 9/99, an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions of participants (owners) property). 1
In other words, funds or other property received over a certain period form the organization’s income, increasing its assets. Receipts from other legal entities and individuals are not recognized as income of the organization, for example:
- amounts of value added tax, excise taxes, sales tax, export duties and other similar mandatory payments
- under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;
- in advance payment for products, goods, works, services;
- advances in payment for products, goods, works, services;
- deposit;
- as collateral, if the agreement provides for the transfer of the pledged property to the pledgee;
- in repayment of a loan granted to the borrower.
All these receipts, although they replenish the current account (or cash desk) of the organization, are not its income, because belong to other legal entities (or budgets of different levels) and do not contribute to increasing its capital. However, not every increase in capital is a consequence of income growth. For example, if the owner invests additional funds, the organization’s capital increases, but these proceeds are not included in its income (by definition). 2
Since income is recognized under certain conditions, clause 12 of PBU 9/99 contains five such conditions:
1) the organization has the right to receive revenue arising from a specific agreement or confirmed in another appropriate manner;
2) the amount of revenue can be determined;
3) there is confidence that as a result of a specific transaction there will be an increase in the economic benefits of the organization or there is no uncertainty in their receipt;
4) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer, the service has been provided;
5) the expenses that have been incurred or will be incurred in connection with this operation can be determined.
Without the mandatory fulfillment of these conditions, income is not recognized in a specific reporting period, but is reflected in accounting either as receivables (when cash or other property is not received) or as accounts payable (when cash or other property is received).
To recognize in accounting revenue from the sale of products and goods, performance of work and provision of services, i.e. When it is clear that a condition for the transfer of title must be fulfilled, all five conditions listed must be satisfied.
To recognize income, the receipt of which is not associated with the transfer of ownership and (or) in the absence of expenses associated with its receipt, three or four recognition conditions must be met, respectively. 3
Speaking about income recognition, it should also be noted that along with the short cycle of creating finished products, performing work and providing services (up to 12 months), there are also products (work, services) for which the normal operating cycle exceeds 12 months, for example , when determining income in construction or when conducting R&D. The rules for recognizing such income are given in paragraph 13 of PBU 9/99. An organization may reflect in its accounting revenues from the sale of products (performance of work, provision of services) with a long production cycle either upon completion of its production, or gradually as it is ready, if on the basis of primary accounting documents it is possible to determine the amount (or percentage) of the readiness of the product (work , services).
If the amount of proceeds from the sale of products (performance of work, provision of services) cannot be determined (for example, there are no world analogues of the manufactured products), the proceeds are accepted for accounting in the amount of expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this services. Moreover, for products that are different in nature and conditions for manufacturing, performing work and providing services, an organization can use different methods of revenue recognition in one reporting period. Information about the chosen method should be reflected in the accounting policies of the organization.
Other income is recognized in accounting in the following order 4:
Proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not subject of the organization's activities).In this case, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;
Fines, penalties, penalties for violation of contract terms, as well as compensation for losses caused to the organization - in the reporting period in which the court made a decision to collect them (or the buyer (customer) was recognized as a debtor);
Amounts of accounts payable and depositors for which the statute of limitations has expired - in the reporting period in which the statute of limitations expired;
Amounts of revaluation of assets - in the reporting period to which the date as of which the revaluation was made;
- other receipts - as they are formed (identified).
The accounting regulation “Expenses of an organization” (PBU 10/99) establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
In turn, in accordance with clause 2 of PBU 10/99, an organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in deposits by decision of the participants (property owners).
However, the main thing in understanding the definition of “expenses” should be the purpose that this category is intended to realize. This goal should be considered to be the achievement of the ability to calculate the financial result of an organization as the difference between its income and expenses for a certain period. Based on this, PBU 10/99 contains a number of restrictions on types of expenses, which, being essentially 100% expenses, are not recognized as such in relation to its purposes, since they do not directly affect the formation of financial results 5 . Content
INTRODUCTION 3
1. ESSENCE OF INCOME AND EXPENSES IN MODERN ECONOMIC CONDITIONS 5
1.1. The concept of income and expenses of an organization 5
1.2. Classification and characteristics of income and expenses 11
2. PRINCIPLES OF ACCOUNTING INCOME AND EXPENSES 15
2.1. Methodological principles and rules for accounting for income and expenses 15
2.2. Methods for assessing income and expenses 18
2.3. Comparison of income and expenses in Russian accounting and IFRS 24
CONCLUSION 27
LIST OF REFERENCES AND ELECTRONIC SOURCES 29
APPENDIX 31