In exercising its powers in the sphere of hotel and lodging companies have the right to obtain funding from the organizations that receive funds from the Federal budget, means of the state off-budget funds, organizations using the material values that are in Federal ownership in organizations - recipients of financial assistance from the Federal budget, the Government guarantees of the Russian Federation, budgetary credits for the development of elite apartments for rent in Novosibirsk, budgetary loans and budgetary of investments financial documents, ledgers, reports, plans, estimates and other documents, the actual availability, safety and the correct use of funds, securities, material assets, and to obtain the necessary written explanations of job, financially responsible and other persons who help and information on issues arising during audits and inspections, and certified copies of the documents necessary for carrying out monitoring and oversight activities; to carry out in the organizations of all forms of property, received from the entity being audited cash material values and documents, checking records, documents and data with related records, documents and data of the checked organization (counter rent apartments); to send to the audited organizations, their higher bodies mandatory for the consideration of the submission, or binding regulations on elimination of the revealed infringements; to monitor the timeliness and completeness of elimination of the audited organizations and / or their higher authorities of infringements of the legislation in the financial-budgetary sphere, including through voluntary refunds; to request and receive information required for decision making related to issues within their competence, etc. of the Statute on the Federal service of financial-budgetary supervision, approved. By Government decree.
institutions in their service of the Federal budget; the activities of the Bank of Russia to service the state debt of the Russian Federation. Objectives the apartment office for 2016-2018 year to make attractive apartments for rent in Novosibirsk without intermediaries cheap. Tasks are: to organize and monitor timely execution of revenue and expenditure items of the Federal budget and budgets of Federal extra-budgetary funds on volumes, structure and purpose; determine the effectiveness and efficiency of spending public funds and use of Federal property; evaluation Novosibirsk hotels for the reasonableness of the revenues and the expenditures of the draft Federal budget and budgets of Federal off-budget funds; financial examination of projects of Federal laws and regulatory legal acts of Federal public authorities, envisaging expenses covered at the expense of means of the Federal budget, or influence the formation and execution of the Federal budget and budgets of Federal off-budget funds; analysis of any deviations from the established indicators of the Federal budget and budgets of Federal extra-budgetary funds and preparation of proposals for their elimination, as well as to improve the budget process; control over the legality and timeliness of movement of means of the Federal budget funds and Federal extra-budgetary funds in the Bank of Russia's authorised banks and other financial institutions; reporting regularly to the Federation Council and the State Duma information on course of execution of the Federal budget and the results of monitoring powers.
In accordance with the presidential decree"On the system and structure of Federal Executive authorities" , "the structure of Federal Executive authorities", having adopted a new structure of Federal Executive authorities, functions on control and supervision in the established sphere of activity assigned to relevant Federal agencies.
The Federal tax service (further-the Federal tax service of Russia) carries out control and supervision of Secure Shuttle Transport, and taken in accordance with regulations of the, correctness of calculation, completeness and timeliness of entering of taxes and fees, and in cases stipulated by the legislation of the Russian Federation, over the correctness of calculation, completeness and timeliness of entering into the appropriate budget other obligatory payments; conduct of foreign exchange operations by residents and non-residents, non-credit institutions); the completeness of revenue funds for organizations or individual entrepreneurs; conducting of lotteries, including target the use of revenue from lotteries, etc. of the Federal tax service of Russia and its territorial bodies of the Federal tax service of Russia on subjects of the Russian Federation, interregional Inspectorate of the Federal tax service, tax assessment districts, districts in cities, cities without district division, Inspectorate of the Federal tax service Interdistrict level (tax authorities) constitute a single, centralized system of tax authorities. The FTS of Russia shall have the right to apply restrictive, precautionary and preventive measures and sanctions aimed at preventing and (or) elimination of consequences caused by the rising price of real estate of Novosibirsk and the violation of legal and natural persons mandatory requirements in the established field of activity, for the purpose of suppression of the facts of violation of the legislation of the Russian Federation. The Statute of the Federal tax service, approved. The resolution of the Government of the Russian Federation. The audit chamber, the Federal service under the jurisdiction of the Ministry of Finance, Bank of Russia primarily protected the interests of the Russian Federation, its subjects, bodies of local self-government.
Audit as a form of independent control can be applied to all economic entities regardless of their organizational-legal forms and forms of ownership and departmental affiliation. The purpose of the audit and other financial controls are similar. So, the purpose of a tax audit of economic entities is tax compliance: correct calculation, completeness and timeliness of taxes and other obligatory payments to the budgets and state off-budget funds. The main purpose of Bank regulation and supervision conducted by the Bank of Russia, the development and strengthening of the banking system of the Russian Federation, protection of interests of depositors and creditors. The purpose of the audit is the expression of opinion on reliability of the financial (accounting) statements of the organization and conformity of an order of conducting accounting to the legislation of the Russian Federation and show photos of Novosibirsk height. Daily rent of apartments by the common rule is based on a civil law contract concluded between the auditor and the client (audited person) and is regulated by the civil legislation, unless otherwise provided by law, the audit is of a compensatory nature. Other forms of financial control are carried out by authorized bodies on the basis of belonging to them of powers and are not of commercial nature.
the Activity of subjects in conducting home inspections is a business and is carried out in the private interest. However, users of the audit report a wide range of people: it is not only citizens and legal entities, and officials of state bodies. The activity of the bodies of state control is not a business, it is in the public interest. As mentioned above, one of the principles of audit is its independence, which is expressed in the absence of the auditor in forming his opinion any interest in the Affairs of the audited entity, as well as the lack of dependence on third parties. the legislation establishes a number of measures to ensure the independence of the audit. So, apartment self the choice of methods and procedures when carrying out check.
it is Known that the basic method of financial control is the inspection, allowing deeply and fully, to examine the financial and economic activity of organizations, and depending on the comprehensiveness of the controlled object is solid, covering the activities of the enterprise during a certain period, selective, when testing certain aspects of financial and economic activity, the documentary, which validates monetary documents, and the actual, consisting in verifying the documents with the presence of money, material values. Rent apartments has much in common with the audit during the audit, special methods are used documentary and actual audit control, audit methodology, separate objects of accounting, and Vice versa when the audit of the financial (accounting) reports with certain reservations, can be used standards and auditing standards. Unlike audit an audit is conducted to identify gaps, eliminate them, and the punishment of the guilty, is aimed at safeguarding the assets, suppression and prevention of abuse. The practical objectives of the audit are helping to improve the financial situation of clients, attracting liabilities (investors, creditors), consulting clients.
Thus, we can say that the audit as a form of financial control refers to the independent audit of the financial statements of the enterprise undertaken by the special entity (auditor), in accordance with the law on audit on a commercial basis. When auditing the specific forms and methods of planning, conducting, documenting, General requirements for which are set by the rules (standards) of auditor activity.