home Magazine The timing of the internal audit is not included. We conduct an internal investigation at the enterprise

The timing of the internal audit is not included. We conduct an internal investigation at the enterprise

1. An official inspection is carried out by decision of the employer’s representative or by written application of a civil servant.

2. When conducting an internal audit, the following must be fully, objectively and comprehensively established:

1) the fact that a civil servant has committed a disciplinary offense;

2) the guilt of a civil servant;

3) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;

4) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

5) the circumstances that served as the basis for the written application of the civil servant to conduct an internal audit.

3. The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its conduct.

4. Conducting an internal audit is entrusted to the division of the state body on issues of civil service and personnel with the participation of the legal (legal) unit and the elected trade union body of this state body.

5. A civil servant who is directly or indirectly interested in its results cannot participate in an internal audit. In these cases, he is obliged to contact the representative of the employer who ordered the internal inspection with a written application for his release from participation in this inspection. If this requirement is not met, the results of the internal audit are considered invalid.

6. The internal audit must be completed no later than one month from the date of the decision to conduct it. The results of the internal inspection are communicated to the representative of the employer who ordered the internal inspection in the form of a written report.

7. A civil servant in respect of whom an internal audit is being carried out may be temporarily removed from the position being replaced in the civil service for the duration of the internal inspection, while maintaining the salary for the position being replaced in the civil service for this period. Temporary removal of a civil servant from the civil service position being filled is carried out by the representative of the employer who appointed the official inspection.

8. A civil servant subject to an internal audit has the right:

1) give oral or written explanations, submit statements, petitions and other documents;

2) appeal the decisions and actions (inaction) of civil servants conducting an internal inspection to the representative of the employer who ordered the internal inspection;

3) upon completion of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other secrets protected by federal law.

9. The written conclusion based on the results of the internal audit shall indicate:

1) facts and circumstances established as a result of the internal audit;

2) a proposal to apply a disciplinary sanction to a civil servant or not to apply a disciplinary sanction to him.

10. A written conclusion based on the results of the internal audit is signed by the head of the division of the state body for civil service and personnel issues and other participants in the internal audit and is attached to the personal file of the civil servant in respect of whom the internal audit was carried out.

The possibility of conducting an internal audit is provided for by Russian legislation on state and municipal service. It is usually carried out in relation to employees who have committed a disciplinary offense. Its procedure and terms are strictly regulated by law and regulations.

Regulations on official verification

The legislation on state and municipal service, certain types of service (Ministry of Internal Affairs, Federal Antimonopoly Service, Federal Customs Service, Federal Tax Service, etc.) regulates performance audits in relation to such employees.

General rules on service verification, relevant for all types of service, are contained in Art. 59 of the Law "On the State Civil Service of the Russian Federation".

Rules on official verification

An official inspection is a thorough study of all the circumstances of a disciplinary offense committed by an employee.

They may commit actions (or inaction) that violate:

job regulations;
service contract;
labor regulations;
requirements of laws and other regulatory legal acts.

Actions (inaction) of an employee can be expressed in:

failure/improper performance of his official duties;
violation of labor discipline;
failure to comply with the prohibitions for employees established by law;
violation of obligations to maintain state and official secrets.

In this case, illegal actions (inaction) of an employee may be considered a disciplinary offense if they were committed through his fault (intentional or careless).

Carrying out an inspection

The grounds for its implementation may be a decision of the employer (representative of the employer), as well as a written request from the employee himself.

The procedure for conducting a service audit is regulated in regulations on specific types of service.

In any case, when conducting it, the following must be established in full, impartially and comprehensively:

the fact of a disciplinary offense committed by an employee;
his guilt in the offense;
reasons and conditions for the commission;
the extent of the harm caused by the offense and its nature;
the grounds for the employee's written request to conduct an internal audit.

The timeliness and correctness of the assigned internal inspection must be controlled by the employer.

It is entrusted to the department of the government agency for civil service and personnel issues with the obligatory participation of lawyers and the trade union body (if any). The employee himself, who is interested in its results, should not participate in the verification, otherwise they will be considered invalid.

He may be temporarily suspended from work for the duration of the inspection based on the order of the employer. The cash content is retained.

An employee subject to an internal audit has the right to:

give explanations, submit statements, petitions and other documents;
appeal the decisions and actions of the persons conducting the inspection;
get acquainted with the conclusion of the internal audit and its other materials upon completion (if it does not contain information constituting a state secret).

Results of the internal audit

The inspection must be completed within one month. The results are documented in a written report, which is sent to the appointing official.

It must necessarily contain the facts and circumstances established by the inspection, as well as a proposal to apply/not apply disciplinary sanction to the employee.

The conclusion of the official audit is signed by the participants and then attached to the personal file of the employee in respect of whom it was carried out.

№2 / 2004

THE CONCEPT OF SERVICE CHECK

In every organization, sooner or later situations arise when the employer is forced to make management decisions that negatively affect individual employees. We are talking, in particular, about bringing employees to disciplinary or financial liability, dismissing employees on certain grounds provided for by the Labor Code of the Russian Federation and other federal laws, and other similar situations. Note that such employees may also include heads of organizations.

The issuance of such administrative acts (orders or instructions) formalizing these decisions of the employer, as follows from the provisions of labor legislation, should be based on the establishment of relevant factual circumstances, on the one hand, predetermined each time directly by the specific situation itself, and, on the other hand, assessed from using some general approaches.
It is precisely this goal, that is, establishing the totality of factual circumstances preceding the employer’s adoption of a particular decision, that is served by the so-called “institution of internal audit.”

Let us clarify that neither the Labor Code of the Russian Federation nor any other generally valid regulatory act at the federal level has established a uniform procedure for conducting internal inspections in organizations. In addition, the term “official audit” itself is legislatively enshrined only in regulations governing certain types of public service.

However, in a number of fairly large organizations with a significant number of personnel working in them, local regulations are used that regulate the procedure for conducting internal audits. At the same time, often officials, primarily from among the administrative and managerial personnel of the organization, when faced with the need to establish certain circumstances (for example, the circumstances of the employee committing a disciplinary offense), actually conduct official inspections without correlating their actions with the norms of legislation (without proper documentation, using unacceptable intrusion into the privacy of employees, etc.).

Finally, one cannot fail to note the fact that the results of a properly conducted internal audit, formalized accordingly, can become additional evidence of the legality of the employer’s actions in the event of a labor dispute.

In this regard, we will consider in general some issues that, it seems, should not be ignored by the employer when conducting internal audits<1>.

<1>Issues related to the investigation of industrial accidents, the regulation of which is carried out in accordance with Articles 227 - 231 of the Labor Code of the Russian Federation and the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases", in are not considered within the scope of this article.

CIRCUMSTANCES RESULTING IN THE NECESSITY OF CONDUCTING AN OFFICE INSPECTION

In our opinion, such circumstances (cases) include the following:

1. Commitment of a disciplinary offense by an employee (Articles 192, 193, 195 of the Labor Code of the Russian Federation). When deciding on the need to conduct an internal audit, the employer, first of all, must take into account both the nature of the offense committed and the negative consequences (including material) that have arisen or may arise in connection with this. You should also keep in mind what type of disciplinary sanction (dismissal, reprimand or reprimand) can be applied to the guilty employee.

For example, it is, of course, necessary to conduct an internal audit in cases where there may be a question of dismissal on one of the grounds provided for in Article 81 of the Code

1) under paragraph 5 - for repeated failure by an employee to fulfill work duties without good reason, if he has a disciplinary sanction;
2) paragraph 6 - for a single gross violation by an employee of labor duties, which include:
truancy (subparagraph “a”);
appearing at work in a state of alcohol, drug or other toxic intoxication (subparagraph “b”);
disclosure of secrets protected by law (state, commercial, official and other) that became known to the employee in connection with the performance of his job duties (subparagraph “c”);
committing at the place of work theft (including small) of someone else's property, embezzlement, intentional destruction or damage, established by a court verdict that has entered into legal force or a resolution of the body authorized to apply administrative penalties (subparagraph "d");
violation by an employee of labor protection requirements, if this violation entailed serious consequences (industrial accident, accident, catastrophe) or knowingly created a real threat of such consequences (subparagraph "d");
3) paragraph 10 - for a one-time gross violation by the head of the organization (branch, representative office), his deputies of their labor duties.

2. Bringing the employee to financial liability (Articles 232, 233, 238 - 250 of the Labor Code of the Russian Federation). It should be noted that if an employee is held financially liable based on the results of an inventory (scheduled or unscheduled), it seems inappropriate to conduct an additional internal inspection, since, as a rule, the inventory commission identifies and evaluates all the necessary facts and circumstances during the inspection process. Along the way, we also point out that the main regulatory act that determines the general procedure for conducting inventory in organizations is the Methodological Instructions for Inventorying Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

In particular, as follows from paragraphs 2.2 and 2.3 of the Methodological Instructions, a permanent inventory commission is created in the organization to carry out an inventory; in case of a large volume of work, working inventory commissions are created to simultaneously carry out an inventory of property and financial obligations; The personnel of permanent and working inventory commissions is approved by the head of the organization.

3. The employee commits an act that entails the possibility of his dismissal from work on certain grounds. The following grounds are provided:

Clause 7 of Article 81 of the Labor Code of the Russian Federation - the commission of guilty actions by an employee directly servicing monetary or commodity assets, if these actions give rise to a loss of confidence in him on the part of the employer;
paragraph 8 of Article 81 of the Labor Code of the Russian Federation - the commission by an employee performing educational functions of an immoral offense incompatible with the continuation of this work;

Clause 9 of Article 81 of the Labor Code of the Russian Federation - the adoption of an unjustified decision by the head of the organization (branch, representative office), his deputies and the chief accountant, which entailed a violation of the safety of property, its unlawful use or other damage to the property of the organization;

Clause 11 of Article 81 of the Labor Code of the Russian Federation - submission by an employee to the employer of forged documents or knowingly false information when concluding an employment contract;

Paragraph 14 of Article 81 of the Labor Code of the Russian Federation - other cases established by the Labor Code of the Russian Federation and other federal laws (such cases, in particular, include those provided for in subparagraph 3 of paragraph 2 of Article 25 of the Federal Law of July 31, 1995 No. 119-FZ "On Basics of the Civil Service of the Russian Federation" (as amended on May 27, 2003) grounds for termination of civil service as failure to comply with the duties and restrictions established for a civil servant by this Federal Law);

Clauses 1 and 2 of Article 336 of the Labor Code of the Russian Federation - repeated gross violation of the charter of an educational institution within 1 year; the use, including one-time use, of educational methods associated with physical and (or) mental violence against the personality of the student or pupil.

4. Cases of violation of the rules for concluding an employment contract, specified in part one of Article 84 of the Labor Code of the Russian Federation. These include:
conclusion of an employment contract in violation of a court verdict depriving a specific person of the right to occupy certain positions or engage in certain activities;
concluding an employment contract to perform work that is contraindicated for a given person for health reasons in accordance with a medical report;
lack of an appropriate education document if the work requires special knowledge in accordance with federal law or other regulatory legal acts;
other cases provided for by federal laws. For example, the case of a citizen entering the public service without providing, as required by subparagraph 5 of paragraph 4 of Article 21 of the Federal Law “On the Fundamentals of the Civil Service of the Russian Federation,” a certificate from the state tax service on the provision of information on property status.

5. Cases for which verification is directly provided for by current legislation. These include, in particular, industrial accidents, as well as cases listed in Decree of the President of the Russian Federation dated 01.06.1998 No. 641 “On measures to organize verification of information provided by persons holding government positions in the Russian Federation in the order of appointment and government positions in the federal civil service" (as amended on May 31, 1999).
It should be noted that in practice, however, internal inspections in most cases are carried out based on facts of disciplinary offenses committed by employees.
As a rule, the grounds for conducting an internal audit, the procedure for conducting it and recording its results are set out in instructions or rules approved by an order or other local regulatory act of the employer.

MAIN OBJECTIVES OF SERVICE INSPECTION

The main tasks solved during the internal audit process include establishing the following circumstances:

1) of course, the very fact of committing this or that act, which serves as the basis for the employer to make an appropriate decision (disciplinary or immoral offense, other illegal action or inaction). Let us note that such an act, in principle, can be lawful (for example, if the head of an organization makes, although a lawful, but unfounded decision). We may also be talking not about the employee’s act as such, but about another specific legal fact (for example, a civil servant obtaining a second citizenship);

2) the time, place, circumstances of the commission of the relevant act, as well as an assessment of its consequences (for example, the nature and extent of the damage caused);

3) a specific employee (employees) who committed the specified act;

4) the guilt of the employee (workers) in committing this illegal act;

5) the goals and motives for committing the act and their assessment, assessment of circumstances mitigating or aggravating responsibility, including the business qualities of the employee, his specific life circumstances, the reasons and conditions that contributed to the commission of this act.

During an internal audit, as a rule, proposals are developed regarding measures of disciplinary or other liability for an employee in the event that he commits a corresponding unlawful act.
In addition to this, it seems appropriate to also prepare recommendations for the implementation of preventive measures aimed at eliminating the causes and conditions that contributed to the commission of such an act.
Finally, we note that during an internal audit, the collection of necessary information can only be carried out by transparent methods in compliance with the rights and freedoms of man and citizen, and the information received related to the committed act must be documented according to the rules of office work adopted in the organization.

ORGANIZATION AND PROCEDURE FOR CONDUCTING AN OFFICE INSPECTION

The reason for conducting an internal inspection, as a rule, is information about an illegal act that has become known to the heads of the organization’s structural divisions, which they are, of course, obliged to report in the prescribed manner to the head of the organization, who, based on an assessment of this information, immediately makes a decision on the inspection.
In our opinion, the inspection should actually begin no later than 3 days from the receipt of information that was the reason for its conduct, and be completed, as a rule, no later than 20 days from the date of its appointment (at least upon the commission of a disciplinary offense, taking into account terms provided for in Article 193 of the Labor Code of the Russian Federation).
Depending on the conditions of a particular situation, the head of the organization can entrust the inspection to both a specific employee (usually the head of the relevant structural unit) and a commission specially created for this purpose.
An internal inspection is carried out on the basis of an order or other administrative act of the employer, which usually indicates:
the reason for the inspection;
the composition of the commission, its chairman and the powers of the commission (if such powers are not enshrined in the relevant local regulatory act of the organization);
the period for conducting the inspection and the period for submitting the inspection materials and the conclusion (report) on its results to the head of the organization.

Typically, the commission, depending on the specifics of the act committed, includes employees of the personnel department, legal department, security department, financial department, and, if necessary, also employees of other structural divisions of the organization.

Let us note that the commission should not include the employee who committed the act for which the inspection is being carried out, as well as employees who are related to him or her, as well as employees directly subordinate at work to the employee in respect of whom the inspection is being carried out. At the same time, if such an employee is a member of a trade union, it is advisable to include a representative of the elected trade union body in the commission.

The work of the commission is organized by its chairman, who is responsible for compliance with deadlines, completeness and objectivity of the internal audit. An order (another administrative act) to conduct an internal inspection must be communicated against signature to all members of the commission, as well as to the employee in respect of whom the inspection is being carried out.

As a rule, commission members are vested with the following rights:
call employees and receive from them written explanations or other information on the substance of the inspection;
get acquainted with the relevant documents of the organization, if necessary, attaching them (or copies thereof) to the inspection materials;
require employees of the organization to provide documents or information related to the inspection being carried out in order to familiarize themselves with them or attach them to the inspection materials;
if necessary, with the permission of the head of the organization, obtain advice from third-party specialists on issues requiring special knowledge, as well as request the necessary documents (copies thereof) from government bodies, legal entities and individuals.
document the information received.

Members of the commission are obliged:
take all necessary measures for a comprehensive, objective study and documentation of information about all the circumstances of the committed act;
consider and attach to the materials of the internal audit statements related to it and received during its conduct;
ensure the safety and confidentiality of inspection materials, not disclose its results until the head of the organization approves the conclusion (act) on the results of the inspection;
draw up a conclusion (report) on the results of the internal audit based on the results of the commission’s work;
prepare proposals on the extent of disciplinary, material and other liability for the guilty employee;
submit to the head of the organization, within the established time frame, materials and a conclusion (act) on the results of the internal audit.

Please note that the employee subject to an internal audit has the right to:
1) give written explanations outlining his opinion regarding the act committed, declare the evidence available to him;
2) demand that documents and materials submitted to them be included in the inspection materials;
3) submit an application to the head of the organization to disqualify a member (members) of the commission from conducting an inspection with specific arguments explaining such a recusal;
4) upon completion of the internal inspection, become familiar with its materials and the conclusion (report) on the results of the inspection, which should be confirmed by the employee’s signature on the conclusion (report) on the results of the inspection. In case of refusal to familiarize with the conclusion (act) or to sign, a corresponding act is drawn up.

The commission directly receives written explanations from the employee who committed the unlawful act. At her request, other employees related to the committed act must also provide written explanations.
If the employee refuses written explanations, an act must be drawn up indicating the place, date and time of its preparation; personal data of the commission members (position, last name, first name, patronymic) who drew up the act; containing the reasons for the employee’s refusal to provide written explanations in any form (an example of such an act is given in the “PAPERS” section - page 75).
Upon completion of the internal inspection, the commission draws up a conclusion (act) on the results of the internal inspection, containing, in particular:
the basis and reason for the inspection, the composition of the commission that conducted it;
information about the time, place, circumstances of the commission of the unlawful act;
information about the employee who committed it (position, surname, first name and patronymic, year of birth, education, time of work in the organization, as well as in the position held);
the motives and purposes of the employee committing an unlawful act, the form of the employee’s guilt (intentional or careless);
reasons and conditions for committing the act;
data on the nature and extent of damage caused as a result of an unlawful act, the causal connection between the act and the damage caused;
proposals on the extent of responsibility of the guilty employee.

The conclusion (act) is signed by the members of the commission and approved by the head of the organization. If you disagree with the conclusions or the content of certain provisions of the conclusion (act), a member of the commission has the right to attach to it his own explanatory note stating his dissenting opinion.
The following is usually attached to the conclusion (report) based on the results of an internal audit:
a document containing information that served as the basis for ordering an inspection (for example, an internal memo);
a copy of the order (other administrative act) on conducting the inspection;
explanations from employees and, if necessary, other persons;
job description of the employee in respect of whom the audit was carried out;
other documents related to the facts established during the inspection.

In our opinion, internal audit documents are classified as confidential information. The original conclusion (act) and other inspection materials should be kept in the personnel department of the organization. In addition, it is advisable to attach a copy of the conclusion (act) based on the results of the internal audit to the personal file of the employee in respect of whom it was carried out.
Let us also draw attention to the fact that if, as a result of an internal audit, circumstances are established indicating the presence of signs of a crime or administrative offense, the head of the organization is obliged to notify the relevant law enforcement agency about this.

We hope that this article will, at least to some extent, help employers in preparing a local regulatory act on the issues of conducting internal audits.

An official inspection is carried out by decision of the employer’s representative or by written application of a civil servant.

When conducting an internal audit, the following must be fully, objectively and comprehensively established:

a) the fact that a civil servant has committed a disciplinary offense;

b) the guilt of a civil servant;

c) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;

d) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

e) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

f) the circumstances that served as the basis for the civil servant’s written application to conduct an internal audit.

The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its implementation.

A civil servant who is directly or indirectly interested in its results cannot participate in an internal audit. In these cases, he is obliged to contact the representative of the employer who ordered the internal inspection with a written application for his release from participation in this inspection. If this requirement is not met, the results of the internal audit are considered invalid.

The internal audit must be completed no later than one month from the date of the decision to conduct it. The results of the internal inspection are communicated to the representative of the employer who ordered the internal inspection in the form of a written report.

A civil servant in respect of whom an internal audit is being carried out may be temporarily removed from the position being replaced in the civil service for the duration of the internal inspection, while maintaining the salary for the position being replaced in the civil service for this period. Temporary removal of a civil servant from the position being filled is carried out by the representative of the employer who ordered the official inspection.

A civil servant subject to an internal audit has the right to:

a) give oral or written explanations, submit statements, petitions and other documents;

b) appeal the decisions and actions (inactions) of civil servants conducting an internal inspection to the representative of the employer, the employer who ordered the internal inspection;

c) upon completion of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other secrets protected by federal law.

The written conclusion based on the results of the internal audit shall indicate:

a) facts and circumstances established as a result of the internal audit;

b) proposals to take a disciplinary sanction against a civil servant or not to apply a disciplinary sanction to him.

A written conclusion based on the results of the internal audit is signed by the head of the department of the state body for civil service and personnel issues and other participants in the internal audit and is attached to the personal file of the civil servant in respect of whom the internal audit was carried out.

In accordance with this federal law, an internal audit is carried out in each case of violation of official discipline.

The decision to organize an internal audit of a civil servant, regardless of whose initiative it is carried out, is made in the form of an appropriate act (order, regulation). The act indicates: the facts that served as the basis for the decision to organize an internal audit; composition of persons conducting the inspection, indicating positions, surnames, first names and patronymics; position, surname, name and patronymic of the person in respect of whom the inspection was carried out; start date and timing of the internal audit.

The representative of the employer who appointed the internal inspection must take into account the following circumstances when determining the composition of the inspectors:

a) the inspectors include representatives of the division of the state body on issues of civil service and personnel with the participation of the legal (legal) division and the elected trade union body of this state body;

b) the inspectors do not include: an employee in respect of whom materials were received that served as the basis for a decision to organize an internal audit in a state body; a relative of the person in respect of whom the inspection is being carried out; an employee directly subordinate in service to the person in respect of whom the audit is being carried out; other persons, by decision of the head of the state body;

c) if a trade union body has not been created in a state body, then the inspection is carried out without the participation of trade union workers.

Those conducting the audit should be interested in identifying the objective truth of the facts of the audit. If a person directly or indirectly interested in its other results participates in an internal inspection, the results of the internal inspection are considered invalid, the composition of the inspectors is reorganized and a repeat inspection is carried out.

An internal audit is carried out for the purposes of:

· establishing the presence or absence of the very fact of an unlawful act by a civil servant;

· establishing the circumstances, causes and conditions of violation by an employee of the requirements of the legislation of the Russian Federation and legal acts of a state body;

· identifying the specific person who committed the offense and other persons involved in its commission;

· establishing the employee’s guilt;

· determining the extent of damage caused to a government agency in connection with the offense;

· developing proposals on measures of disciplinary or other liability of a civil servant for a violation;

The verification must be completed within a month. The inspectors work to control the employer's representative and, upon completion of the inspection, inform him of its results in writing. The law does not provide for the possibility of extending an official inspection.

A representative of the employer, at the proposal of the unit conducting the official inspection, by order of a government agency, may temporarily (for the duration of the inspection) suspend a civil servant from performing official duties. When a civil servant is temporarily suspended from performing official duties, measures must be taken to prevent his unauthorized access to official documents and materials, computer and office equipment. At the same time, measures are taken to ensure the normal operation of the unit conducting the internal audit and the impossibility of influencing its members or impeding its work in any other way.

The suspension of a civil servant for the period of an official review is carried out while maintaining his salary.

A civil servant subject to an internal audit is provided with guarantees of his right to an objective consideration of the circumstances of the case. A civil servant has the opportunity to actively participate in the proceedings of the case: give oral and written explanations; provide documents and materials; submit applications for the recusal of members (or a member) included in the unit conducting the internal audit; get acquainted with the materials of the internal inspection and the conclusion on its results in relation to the violation committed; during an internal inspection, contact a representative of the employer with complaints about unlawful actions of members of the unit conducting the internal inspection, presenting relevant arguments or evidence.

The internal audit ends with the preparation of a conclusion based on the materials of the internal audit, which must meet the requirements. The results of the internal audit, duly documented in the form of a written conclusion, are attached to the personal file of the civil servant.

Order of the Ministry of Internal Affairs of the Russian Federation dated March 26, 2013 N 161 “On approval of the Procedure for conducting internal audits in bodies, organizations and divisions of the Ministry of Internal Affairs of the Russian Federation”

In accordance with Part 9 of Article 52 of the Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation” * (1) - I order:

1. Approve the attached Procedure for conducting internal audits in bodies, organizations and divisions of the Ministry of Internal Affairs of the Russian Federation *(2).

2. Heads (chiefs) of divisions of the central apparatus of the Ministry of Internal Affairs of Russia * (3). territorial bodies of the Ministry of Internal Affairs of Russia, educational institutions, research, medical, sanitary and sanatorium-resort organizations of the system of the Ministry of Internal Affairs of Russia, district departments of material and technical supply of the system of the Ministry of Internal Affairs of Russia, as well as other organizations and divisions created to carry out the tasks and exercise the powers assigned to the internal affairs bodies of the Russian Federation, organize the study of this order and ensure the implementation of its provisions.

3. Consider the order of the Ministry of Internal Affairs of Russia dated December 24, 2008 N 1140 “On approval of the Instructions on the procedure for organizing and conducting official inspections in bodies, divisions and institutions of the system of the Ministry of Internal Affairs of the Russian Federation” * (4) to be considered invalid.

Read also: Public services traffic police fines find out debt by state number

4. I reserve control over the implementation of this order.

Order
conducting internal audits in bodies, organizations and divisions of the Ministry of Internal Affairs of the Russian Federation

I. General provisions

1. This Procedure determines the organization of work on conducting internal inspections in the divisions of the central apparatus of the Ministry of Internal Affairs of Russia * (1). territorial bodies of the Ministry of Internal Affairs of Russia, educational institutions, research, medical, sanitary and sanatorium-resort organizations of the Ministry of Internal Affairs of Russia, district departments of material and technical supply of the system of the Ministry of Internal Affairs of Russia, other organizations and divisions created to carry out the tasks and exercise the powers assigned to the bodies Internal Affairs of the Russian Federation *(2) .

2. This Procedure does not apply to federal government civil servants and employees of bodies, organizations and divisions of the Ministry of Internal Affairs of Russia.

3. The internal audit is carried out in accordance with Federal Law of February 7, 2011 N 3-FZ “On the Police” * (3). Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation” * (4). The disciplinary charter of the internal affairs bodies of the Russian Federation, approved by Decree of the President of the Russian Federation of October 14, 2012 N 1377 * (5).

4. In cases of disclosure by an employee of the internal affairs bodies of the Russian Federation *(6) of information constituting a state secret, loss of carriers of such information, other violations of the secrecy regime in the bodies, organizations and divisions of the Ministry of Internal Affairs of Russia, internal investigations are carried out in the manner prescribed by the Decree of the Government of the Russian Federation dated January 5, 2004 N 3-1 “On approval of the Instructions for ensuring the secrecy regime in the Russian Federation.”

5. An official inspection is carried out by decision of the Minister of Internal Affairs of the Russian Federation * (7). Deputy Minister, head (chief) of a body, organization or unit of the Ministry of Internal Affairs of Russia, deputy head (chief) of a territorial body of the Ministry of Internal Affairs of Russia at the district, interregional or regional levels, head (chief) of a structural unit of a territorial body of the Ministry of Internal Affairs of Russia at the district, regional levels, including which has a personnel department in relation to an employee of internal affairs bodies * (8). subordinate to him in service.

6. The decision to conduct an internal security check against an employee of the internal security unit of the internal affairs bodies is made by the Minister, the head of the Main Directorate of Internal Security of the Ministry of Internal Affairs of the Russian Federation * (9). as well as the head (chief) of the relevant territorial body of the Ministry of Internal Affairs of Russia in agreement with the Main Directorate of Security Services of the Ministry of Internal Affairs of Russia.

7. An internal audit of an employee of the internal security unit of the internal affairs bodies is carried out by the Main Directorate for Security of the Ministry of Internal Affairs of Russia or on behalf of his head by the internal security unit of the corresponding territorial body of the Ministry of Internal Affairs of Russia.

8. If the basis for conducting an internal audit in relation to an employee of a body, organization or unit of the Ministry of Internal Affairs of Russia was information received by the Main Directorate for Security of the Ministry of Internal Affairs of Russia, the internal audit is carried out on the basis of a decision of the Minister or Deputy Minister organizing the management of the relevant area of activity, after consideration by him in the prescribed manner order of the information provided.

9. As part of an internal inspection, the employees conducting it do not have the right to perform actions within the competence of the bodies of inquiry and preliminary investigation.

10. Employees participating in the internal audit are prohibited from disclosing any information identified or made known during the internal audit that relates directly or indirectly to the employees in respect of whom the internal audit was conducted.

11. If signs of a crime or the event of an administrative offense are detected in the actions of an employee in respect of whom an internal audit is being carried out, this information is subject to registration and verification in the prescribed manner * (10) .

12. If, based on the results of an internal audit, the employee in respect of whom the internal audit was carried out must be subject to the same disciplinary sanction as the manager (supervisor) specified in paragraph 5 of this Procedure * (11). does not have the right to impose, he petitions for the imposition of this disciplinary sanction before a superior manager (chief) in accordance with Part 4 of Article 51 of the Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation."

II. Organization of an internal audit

13. The basis for conducting an internal audit is the need to identify the reasons, nature and circumstances of the disciplinary offense committed by the employee, confirm the presence or absence of the circumstances provided for in Article 29 of the Federal Law of February 7, 2011 No. 3-FZ “On the Police,” as well as the employee’s statement .

14. An instruction to an employee to conduct an internal audit is drawn up in the form of a resolution in a text-free area of the document containing information about the existence of grounds for conducting it. It is allowed to draw up a resolution on a separate sheet or on a special form indicating the registration number and date of the document to which it relates.

15. The decision to conduct an internal audit must be made no later than two weeks from the moment the relevant manager (supervisor) receives the information that serves as the basis for its conduct.

16. In accordance with Part 4 of Article 52 of the Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation,” the service audit must be completed no later than one month from the date of the decision to conduct it.

17. The period for conducting an internal audit does not include periods of temporary incapacity for work of the employee in respect of whom an internal audit is being carried out, his being on vacation or on a business trip, as well as the time the employee is absent from service for other valid reasons, confirmed by a relevant certificate from the personnel department of the body, organization or divisions of the Russian Ministry of Internal Affairs.

18. If the last day of an internal inspection falls on a weekend or a non-working holiday, then the day before the internal inspection ends is considered the working day preceding it.

19. An employee cannot be entrusted with conducting an internal audit if there are grounds specified in Part 2 of Article 52 of Federal Law No. 342-FZ of November 30, 2011 “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation "

20. If there are grounds specified in Part 2 of Article 52 of the Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation”, the employee who is entrusted with carrying out official work inspection, is obliged to submit a written report to the relevant manager (supervisor) on his release from participation in the internal inspection. If this requirement is not met, the results of the internal inspection are considered invalid, the internal inspection is entrusted to another employee, and the period for conducting it is extended by ten days.

21. An official inspection of an employee who has committed a disciplinary offense while on a business trip is carried out in the prescribed manner by decision of the head (chief) of the body, organization or unit of the Ministry of Internal Affairs of Russia that sent the employee on a business trip.

22. When conducting an internal audit in relation to several employees who have committed disciplinary offenses, if it is impossible to complete it within the prescribed period due to temporary disability, being on vacation, a business trip, as well as absence from service for other valid reasons, one or more of them, official materials checks regarding absent employees may be allocated to a separate internal audit. The decision to allocate materials from an internal audit is made by the relevant manager (chief) who appointed it, based on a reasoned report from the employee conducting the audit. The period for conducting an internal audit of allocated materials is calculated from the moment the main internal audit is assigned.

23. If it is established that a disciplinary offense has been committed with the participation of employees of several bodies, organizations or divisions of the Ministry of Internal Affairs of Russia, the Deputy Minister, the head (chief) of a body, organization or division of the Ministry of Internal Affairs of Russia, the deputy head (chief) of a territorial body of the Ministry of Internal Affairs of Russia at a district, interregional or regional levels, the head (chief) of a structural unit of a territorial body of the Ministry of Internal Affairs of Russia at the district, regional levels, which includes a personnel unit that made the decision to conduct an internal audit:

Read also: Accounting certificate on write-off of accounts receivable sample

23.1. Immediately informs a senior manager (boss) to make a decision on conducting an internal audit in relation to these employees.

23.2. Notifies the head (chief) of the body, organization or unit of the Ministry of Internal Affairs of Russia, in which the employees who have committed a disciplinary offense serve, of its commission.

24. When conducting an internal inspection by a commission, an internal inspection is assigned by issuing an order to an agency, organization or division of the Ministry of Internal Affairs of Russia.

25. An order to order an internal inspection must contain: the grounds for its conduct; appointment date; composition of the commission for conducting the internal audit.

26. The commission is formed of three or more employees. The commission for conducting an internal audit includes employees with the necessary knowledge and experience. The chairman of the commission is appointed by the corresponding head (chief) from among the heads (chiefs) of the structural divisions of the body, organization or division of the Ministry of Internal Affairs of Russia.

27. An instruction to an employee to conduct an internal audit (appointment of the chairman of the commission for conducting an internal audit) is given (carried out) taking into account the position being filled and the assigned special rank of the employee in respect of whom the internal audit is being carried out.

III. Powers of participants in the internal audit

28. An employee (chairman and members of the commission) conducting an internal audit has the right:

How can I appeal an internal FSSP inspection?

In September, an order was issued against me to conduct an internal audit; I was on vacation at the time. 4 days ago they demanded an explanation from me and two days ago an order was issued to apply a disciplinary sanction against me. At the end of the order, at the bottom they wrote a conclusion dated 09/26/2016, how can there be a September conclusion if I gave an explanation 4 days ago.

Lawyers' answers (2)

Federal Law of July 27, 2004 N 79-FZ “On the State Civil Service of the Russian Federation”
Article 58. Procedure for applying and lifting disciplinary sanctions
1. Before applying a disciplinary sanction, the employer's representative must request an explanation in writing from the civil servant. If a civil servant refuses to give such an explanation, a corresponding act is drawn up. The refusal of a civil servant to give an explanation in writing is not an obstacle to applying a disciplinary sanction.
2. Before applying a disciplinary sanction, an internal review is carried out.
3. When applying a disciplinary sanction, the severity of the disciplinary offense committed by a civil servant, the degree of his guilt, the circumstances under which the disciplinary offense was committed, and the previous results of the civil servant’s performance of his official duties are taken into account.
4. Disciplinary action is applied immediately after the discovery of a disciplinary offense, but no later than one month from the date of its discovery, not counting the period of temporary incapacity for work of a civil servant, his stay on vacation, other cases of his absence from service for good reasons, as well as the time of an internal inspection .
5. A disciplinary sanction cannot be applied later than six months from the date of commission of the disciplinary offense, and based on the results of an inspection of financial and economic activities or an audit - later than two years from the date of the commission of the disciplinary offense. The specified time limits do not include the time of criminal proceedings.
6. A copy of the act on the application of a disciplinary sanction to a civil servant, indicating the grounds for its application, is handed over to the civil servant against signature within five days from the date of publication of the relevant act.
7. A civil servant has the right to appeal a disciplinary sanction in writing to the commission of a state body on official disputes or to the court.
8. If, within one year from the date of application of the disciplinary sanction provided for in paragraphs 1-3 of part 1 of Article 57 of this Federal Law, and the penalty provided for in Article 59.1 of this Federal Law, a civil servant is not subject to a new disciplinary sanction, he is considered to have no disciplinary sanction .

9. The employer’s representative has the right to remove a disciplinary sanction from a civil servant before the expiration of one year from the date of application of the disciplinary sanction on his own initiative, at the written request of the civil servant or at the request of his immediate supervisor.
Article 59. Internal inspection
1. An official inspection is carried out by decision of the employer’s representative or by written application of a civil servant.
2. When conducting an internal audit, the following must be fully, objectively and comprehensively established:
1) the fact that a civil servant has committed a disciplinary offense;
2) the guilt of a civil servant;
3) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;
4) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;
5) the circumstances that served as the basis for the written application of the civil servant to conduct an internal audit.
3. The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its conduct.
4. Conducting an internal audit is entrusted to the division of the state body on issues of civil service and personnel with the participation of the legal (legal) unit and the elected trade union body of this state body.
5. A civil servant who is directly or indirectly interested in its results cannot participate in an internal audit. In these cases, he is obliged to contact the representative of the employer who ordered the internal inspection with a written application for his release from participation in this inspection. If this requirement is not met, the results of the internal audit are considered invalid.
6. The internal audit must be completed no later than one month from the date of the decision to conduct it. The results of the internal inspection are communicated to the representative of the employer who ordered the internal inspection in the form of a written report.
7. A civil servant in respect of whom an internal audit is being carried out may be temporarily removed from the position being replaced in the civil service for the duration of the internal inspection, while maintaining the salary for the position being replaced in the civil service for this period. Temporary removal of a civil servant from the civil service position being filled is carried out by the representative of the employer who appointed the official inspection.
8. A civil servant subject to an internal audit has the right:
1) give oral or written explanations, submit statements, petitions and other documents;
2) appeal the decisions and actions (inaction) of civil servants conducting an internal inspection to the representative of the employer who ordered the internal inspection;
3) upon completion of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other secrets protected by federal law.
9. The written conclusion based on the results of the internal audit shall indicate:
1) facts and circumstances established as a result of the internal audit;
2) a proposal to apply a disciplinary sanction to a civil servant or not to apply a disciplinary sanction to him.
10. A written conclusion based on the results of the internal audit is signed by the head of the division of the state body for civil service and personnel issues and other participants in the internal audit and is attached to the personal file of the civil servant in respect of whom the internal audit was carried out.

If you believe that your rights have been violated, and if you did not provide any explanations during the internal inspection, then they are most likely violated, then you can appeal this decision in court

Client clarification

I am preparing a petition addressed to the manager to lift the disciplinary sanction against me, I want to refer to the fact that the conclusion is in September and the order is in November. After all, according to the Iddea, the order and the conclusion are made in one day. and their conclusion is in September, my explanation is November 22, and order 24) there’s an inconsistency, I’m looking for an article to refer to

The inconsistency arose due to the fact that they issued the order to schedule an internal inspection while you were on vacation, and the inspection period cannot be extended

a petition to lift a disciplinary sanction is of course good, but if it is not granted, then you only have 3 months to prepare documents for the court

If you need it, write to the chat, it’s not difficult to help with documents, I myself have held government civil servants accountable a lot)))

Sincerely, Advisor to the State Civil Service of the Russian Federation, 3rd class

Article 59 of the Law on State Civil Service:

"1. An internal inspection is carried out by decision of a representative of the employer or by written application of a civil servant.

2. When conducting an internal audit, the following must be fully, objectively and comprehensively established:

1) the fact that a civil servant has committed a disciplinary offense;

2) the guilt of a civil servant;

3) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;

4) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

5) the circumstances that served as the basis for the written application of the civil servant to conduct an internal audit.

3. The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its conduct.

8. A civil servant subject to an internal audit has the right:

1) give oral or written explanations, submit statements, petitions and other documents;

2) appeal the decisions and actions (inaction) of civil servants conducting an internal inspection to the representative of the employer who ordered the internal inspection;

9. The written conclusion based on the results of the internal audit shall indicate:

1) facts and circumstances established as a result of the internal audit;

2) a proposal to apply a disciplinary sanction to a civil servant or not to apply a disciplinary sanction to him.

Clause 20 of the Disciplinary Charter of the Customs Service of the Russian Federation (approved by Decree of the President of the Russian Federation of November 16, 1998 N 1396):

“The basis for imposing a disciplinary sanction on an employee is, as a rule, a conclusion on the results of an internal audit confirming that the employee has committed a disciplinary offense.

The procedure for organizing and conducting an official inspection is determined by the head of the Federal Customs Service.

When imposing a disciplinary sanction on an employee, the severity of the disciplinary offense committed by him, the circumstances in which it was committed, his previous service and behavior must be taken into account.

If, as a result of an internal check, it is discovered that an employee has committed actions indicating signs of a crime, the head of the customs authority is obliged to immediately transfer the received materials to the inquiry or preliminary investigation authorities.”

The rules and procedure for conducting an internal inspection upon the commission of a disciplinary offense by a state civil servant are established by Art. 59 of the Law on State Civil Service. According to paragraph 2 of Art. 58 of the Law, an internal audit must be carried out in every case of violation of official discipline.

The grounds for conducting an internal inspection are: 1) the decision of the employer’s representative (the purpose of the inspection is to resolve the issue of bringing a civil servant to disciplinary liability); 2) a written statement from a civil servant (the purpose of the check is to refute information discrediting the civil servant).

To conduct an internal inspection, an order or instruction from the employer's representative is issued, which indicates: a) the start date of the internal inspection; b) the period for conducting the inspection; c) the composition of the inspection commission; d) the facts that served as the basis for the inspection; e) task of the commission.

For the purpose of the most complete, objective and comprehensive study of the fact of committing a disciplinary offense during an internal inspection, the following circumstances must be established: 1) the fact that a civil servant has committed a disciplinary offense; 2) the guilt of a civil servant; 3) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant; 4) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense; 5) the circumstances that served as the basis for the written application of the civil servant to conduct an internal audit.

The representative of the employer who appointed the internal inspection is entrusted with the responsibility to monitor the timeliness and correctness of its implementation. This norm acts as a guarantee of compliance with the principle of legality when bringing an employee to disciplinary liability.

Conducting an internal audit is entrusted to the division of the state body on issues of civil service and personnel with the participation of the legal (legal) department and the elected trade union body of this state body. Employees of other structural divisions of the state body may also be involved in its implementation.

When forming the composition of the commission, it is important to exclude the emergence of conflicts of interest among its participants. Therefore, a civil servant who is directly or indirectly interested in its results is prohibited from participating in an internal audit. The interest of the inspection participant may arise, for example, due to the presence of family or friendly relations with the person who committed the offense, direct or immediate subordination to this person, etc. In such cases, he is obliged to contact the representative of the employer who ordered the official inspection with a written application for exemption him from participating in the inspection. If this requirement is not met, the results of the internal audit are considered invalid.

The period for conducting an internal audit is one month from the date of the decision to conduct it. After this period, a written conclusion must be drawn up based on the results of the inspection, which is sent to the employer’s representative.

A civil servant who is subject to an internal audit may be temporarily removed from the civil service position being filled for the duration of the internal audit. At the same time, the salary for the civil service position being filled is retained. Temporary suspension from the position being replaced allows for timely and correct consideration of materials about a disciplinary offense during an internal review. Removal must be formalized by an act of the head of the state body (order, decree).

A civil servant in respect of whom an internal audit is being conducted has the right to: 1) give oral or written explanations, submit statements, petitions and other documents; 2) appeal the decisions and actions (inaction) of civil servants conducting an internal inspection to the representative of the employer who ordered the internal inspection; 3) upon completion of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other secrets protected by federal law. Giving a civil servant such rights allows us to ensure the completeness and objectivity of the investigation of the circumstances of his commission of a disciplinary offense, which are the subject of an internal audit.

The written conclusion based on the results of the internal audit must indicate:

1) facts and circumstances established as a result of the internal audit. They must be supported by documents, including explanations, acts, certificates, opinions of specialists and experts on issues requiring special knowledge, etc.;

2) a proposal to apply a disciplinary sanction to a civil servant or not to apply a disciplinary sanction to him. It is advisory in nature, since the final decision on the application of a disciplinary sanction remains with the employer’s representative. It is also advisable to include proposals of a preventive nature in conclusion.

A written conclusion based on the results of the internal audit is signed by the head of the division of the state body for civil service and personnel issues and other participants in the internal audit. The Law does not take into account the possibility of a situation in which one of the commission members disagrees with the conclusions and proposals given in the conclusion. It seems that in this case the participant signs the conclusion, but expresses his dissenting opinion in writing, which is attached to the conclusion.

According to clause 20 of the Disciplinary Charter of the Customs Service of the Russian Federation, the procedure for organizing and conducting internal inspections in relation to customs officers is determined by the head of the Federal Customs Service of Russia. Currently, Order of the Federal Customs Service of Russia dated 02.08.2012 N 1557 “On approval of the Instructions on organizing and conducting internal audits in the customs authorities of the Russian Federation” (hereinafter referred to as the Instructions) is in force.

The disciplinary charter of the customs service of the Russian Federation (clause 20) contains a provision that the basis for imposing a disciplinary sanction on an employee is, as a rule, an internal inspection. Consequently, its implementation is not mandatory when bringing customs officers to disciplinary liability. In each specific case, the decision to conduct an internal inspection is made by the head of the customs authority.

The purpose of an internal audit is to identify facts, circumstances, and reasons for the commission of disciplinary offenses by customs officers. An internal audit performs a protective function in relation to the employee, since it allows for a more complete, objective and comprehensive study of all the circumstances of the offense he committed. In particular, the Instruction defines factors that must be established during an internal inspection: a) the fact of a disciplinary offense, the time, place, circumstances of its commission; b) the employee who committed the disciplinary offense and the persons involved in its commission; c) the guilt of an employee when committing a disciplinary offense or the degree of guilt of each employee when it is committed by several employees; d) the cause-and-effect relationship between the actions (inaction) of the employee who committed the disciplinary offense and the resulting consequences; e) the nature and extent of material damage caused by the employee as a result of committing a disciplinary offense; f) the employee’s attitude towards the disciplinary offense he committed and its consequences; g) the reasons and conditions that contributed to the commission of the disciplinary offense.

As a result of the internal audit, proposals must be prepared on the extent of disciplinary or financial liability for the employee who committed the disciplinary offense. These proposals are advisory in nature for the head of the customs authority, but represent the basis for an objective decision-making on the application of liability measures.

All information about a disciplinary offense must be documented. These documents will form the evidence base in case the employee appeals the results of the internal audit.

The results of an internal audit can be used to strengthen official discipline and prevent offenses among employees. In particular, based on the results of the inspection, proposals should be developed for the organization and implementation of preventive measures aimed at eliminating the causes and conditions that contributed to the commission of a disciplinary offense. Consequently, a service check also performs an educational and preventive function.

The instructions define a list of cases that may be grounds for conducting an internal audit. These include: 1) information about the commission of a disciplinary offense; 2) information contained in the submission, message (letter) of the inquiry body, preliminary investigation, prosecutor's office, court, other government body or its official, as well as contained in media publications, letters, statements of legal entities or individuals; 3) information about the emergency incident related to the customs authorities or its officials; 4) a criminal case initiated against a customs officer in connection with his official activities (performance of official duties); 5) information set out in the protocol of the certification commission on the employee’s violation of the requirements of anti-corruption legislation. This list is not exhaustive. An internal audit is also carried out on other grounds in cases provided for by legislative and other regulatory legal acts of the Russian Federation.

If there are grounds for conducting an internal inspection, the head of the customs authority is obliged to make a decision on its organization and conduct within five working days. Such a decision is formalized in the form of a resolution on a document containing information about the existence of these grounds. In turn, on the basis of the resolution, an order from the customs authority should be issued to order an internal inspection. The order must necessarily indicate the following information: 1) the basis for ordering an official inspection; 2) the timing of the internal audit; 3) the composition of the commission for conducting an internal audit, including the position, surname, initials of the commission members; 4) the deadline for submitting the materials of the internal inspection and the conclusion on its results to the head of the customs authority.

The official inspection must be completed no later than one month from the date of issuance of the order of the customs authority to conduct it. Paragraph 29 of the Disciplinary Charter of the Customs Service of the Russian Federation establishes a period for imposing a disciplinary sanction of one month from the day the head of the customs authority became aware of the offense committed. Consequently, the period for conducting the inspection cannot exceed the specified period.

The instructions contain the rules for forming the composition of the commission for conducting an internal audit. The commission is headed by a chairman appointed from among officials with relevant professional knowledge and the necessary experience in organizing and conducting internal audits. The commission must include officials from the division of the customs authority on issues of civil service and personnel and the legal division. Taking into account the specifics of internal audit issues, the commission may include officials from other structural units, including: employees of anti-corruption units; officials authorized to carry out operational investigative activities; officials who have appropriate forms of access to information constituting state secrets.

The instruction establishes prohibitions on the participation of certain officials in the commission. The following cannot be included in the commission: 1) officials related to the commission of a disciplinary offense; 2) relatives of employees serving in the customs authorities who are involved in the commission of a disciplinary offense; 3) employees directly subordinate in service to the employee involved in the commission of a disciplinary offense; 4) the immediate superior of the employee involved in the commission of a disciplinary offense. Thus, the commission cannot include an official who is directly or indirectly interested in the results of its work. The establishment of such prohibitions makes it possible to ensure an independent, objective conduct of an internal audit.

The responsibility to monitor the commission's compliance with the requirements of the legislation of the Russian Federation, the provisions of the Instruction on the organization and conduct of internal inspections in the customs authorities of the Russian Federation is assigned to the head of the customs authority who appointed the inspection. It is he who makes the decision to conduct an inspection and approves the composition of the inspection commission.

An employee subject to an internal audit may be temporarily suspended from performing official duties. The period of suspension corresponds to the period of the performance review and cannot exceed one month. The removal is formalized by order of the head of the customs authority. During the period of suspension, the employee is subordinate to his immediate superior, unless otherwise specified in the order. Removing an employee from performing official duties is the right, but not the obligation, of the head of the customs authority. The use of this measure is of great importance to prevent the possibility on the part of the employee being investigated to cause any obstacles to the investigation. Therefore, when an employee is temporarily suspended from performing official duties, measures must be taken to prevent unauthorized access to service military weapons, special equipment, official documents and materials.

The instructions establish a detailed list of the rights and responsibilities of the chairman and members of the commission for conducting an internal audit. Giving these persons specific rights and responsibilities ensures the implementation of the principle of legality when conducting an internal audit.

The instructions determine the list of rights of the employee in respect of whom an internal audit is being carried out. Through the rights granted, a customs officer has the opportunity to legally protect his interests during an internal inspection. This ensures the implementation of the principles of completeness, comprehensiveness, and objectivity of the study of all circumstances of the offense.

During the internal audit, the chairman and members of the commission collect the necessary material, including inviting the employee to give a written explanation on specific issues related to the audit. If an employee refuses to give written explanations or fails to provide them within two working days from the moment the questions are presented to him, a report is drawn up against signature, which is signed by the chairman or members of the commission. An act is also drawn up if an employee who has committed a disciplinary offense refuses to familiarize himself with the conclusion of an internal audit or refuses to put his signature on it. Samples of registration of acts are contained in the Instructions.

The instructions establish specific requirements for the content of the internal audit report. Among other mandatory elements, the conclusion includes proposals for bringing to disciplinary liability an employee who has committed a disciplinary offense, as well as proposals for carrying out the necessary preventive and preventive measures at the customs authority. The conclusion sums up the entire course of the investigation and must be based on documented materials from the internal audit. The conclusion is signed by the chairman and members of the commission. If a situation arises when any member of the commission does not agree (in whole or in part) with the conclusions and proposals of the conclusion, he is given the right to express his dissenting opinion in writing, which is attached to the conclusion.

Based on the results of the internal inspection, the head of the customs authority may decide to impose a disciplinary sanction against the employee. Such a decision is formalized by an order, which is attached to the personal file of the employee who committed the disciplinary offense. Directly during an internal audit or as a result of its results, information may be revealed indicating the presence in the actions of an employee of signs of a crime or an administrative offense. In this case, the head of the customs authority is obliged to ensure the transfer, through the anti-corruption units, of certified copies of the received materials to the inquiry bodies, preliminary investigation bodies, as well as to judges, bodies or officials authorized to consider cases of administrative offenses.

The head of the customs authority in which the internal inspection was (is) carried out is assigned a special list of responsibilities in connection with its conduct. In particular, he is obliged to provide conditions for the work of the commission, provide the necessary information, record information about bringing an employee to disciplinary liability, etc. These responsibilities represent a mechanism for implementing the requirement of clause 7 of the Disciplinary Charter of the Customs Service of the Russian Federation, according to which the head of the customs authority bears personal responsibility for the state of official discipline in the customs authority over which he leads.

Upon completion of the internal audit, a file containing the materials of the internal audit must be created. Specific requirements for its formation, content and storage are determined by the Instructions. The formation of a case and its further storage are necessary to ensure that information about the employee’s service is recorded, including whether he was brought to disciplinary liability.

_____________________

Chapter 10. INCENTIVES AND REWARDS. OFFICIAL DISCIPLINE IN THE SERVICE IN CUSTOMS AUTHORITIES

10.4. Service check