Plan of inspections of educational organizations for the year. Checks not included in the plan

You can get acquainted with it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out if checks are planned for a particular company or individual entrepreneur, you need to enter the following data in the search form (you can limit yourself to one or more items):

• name of the organization or full name of the individual entrepreneur;
• month of verification;
• the name of the body of state control or supervision;
• the address of the checked object.

If a business entity really needs an audit, the search results will include, among other things, its duration in working days or hours, as well as the subject of the audit (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, industrial safety supervision, compliance with license requirements, etc.).

What should be taken into account when preparing a response to a request from a supervisory authority during an audit? How to assess compliance with the law of the actions of inspectors? Users of the GARANT system can receive prompt assistance from experts by phone by connecting a new product "Expert advice. Checks, taxes, law" .

Recall that the Prosecutor General's Office of the Russian Federation publishes a consolidated plan for inspections of business entities annually based on data provided by regulatory authorities (, Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"; hereinafter - Law No. 294-FZ). However, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a test purchase. But such purchases will be carried out without prior notice to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the summary plan of inspections.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that scheduled inspections are not carried out in respect of them if they have not committed gross violations over the past three years. If, however, a representative of a small business nevertheless finds a record of an upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

Legal entities and individual entrepreneurs are under the state (municipal) supervision of the relevant authorities, which have the right to conduct inspections at enterprises. And in order to be ready for the visits of supervisory authorities, organizations and businessmen should know the most important thing about the inspection plan for 2017. More on this in our review.

Definition and varieties

Verification is a series of measures that provide control over the work of individual entrepreneurs and legal entities. As a general rule, its main task is to clarify the following points:

• compliance of the activities carried out with the law, as well as existing rules and standards in this area;
• compliance of goods (produced or sold), works and services with the requirements of the law and standards.

There are several types of checks. You should know their features before considering the consolidated inspection plan for 2017.

Each check has its own characteristics. They differ in places and methods of conducting, objects and subjects.

Note that for unscheduled inspections of the work of legal entities and individual entrepreneurs, special grounds are needed. At the same time, such revisions, of course, are not included in the plan (for example, posted on the website of the Prosecutor General's Office of the Russian Federation).

But scheduled inspections are carried out in accordance with pre-drawn plans for each region of Russia. Moreover, they preliminarily draw up a project. After it is agreed and, if necessary, corrected. And then - further assert.

A scheduled inspection can be field or documentary. In the plan of inspections, the place of their conduct and some other nuances must be indicated.

Restrictions on planned revisions in 2017

As early as July 13, 2015, Federal Law No. 246-FZ was adopted, according to which, in the period from 01/01/2016 to 12/31/2018, there are restrictions on scheduled inspections of small businesses. True, they do not apply to the following categories of firms and individual entrepreneurs (they still do not fall into the consolidated inspection plan for 2017):

• engage in risky activities (the list is compiled by the Government of the Russian Federation);
• subjected to administrative punishment for serious violations, or left without a license (if such a decision was made no more than 3 years ago).

The rest of the categories of business entities may not be included at all in the plan of inspections of legal entities for 2017. In extreme cases, you must draw up a written application to exclude you from the lists.

Also, from 07/01/2016, officials conducting an audit in relation to individual entrepreneurs and legal entities cannot request the following documents and information:

• permits for construction;
• from the register of notaries and persons qualified as a result of passing the relevant exam;
• from the register of federal property;
• from USRR;
• from the USRIP or USRLE (depending on the status);
• from the register of officially registered mass media;
• from accounting (financial) statements;
• from the register of persons who have received accreditation;
• from USRN;
• information regarding the issuance of a residence permit to persons who do not have citizenship or who have the citizenship of another state;
• registration information about the place of residence or registration of Russian citizens.

The ban on the collection of such information was introduced by Decree of the Government of the Russian Federation No. 724-r, adopted on April 19, 2016.

On the other hand, Law No. 272-FZ of July 03, 2016 came into force. He made changes to the Labor Code of the Russian Federation. Namely, in Article 360. Now it is possible to carry out an unscheduled inspection regarding violations of labor legislation and other acts affecting the labor situation of the population after the State Labor Inspectorate receives information about them in any way. Even if the information came from the media.

Such a check can be initiated, for example, in the event of the following violations:

• employees receive wages below the established minimum wage;
• employees withhold wages;
• non-compliance with safety rules at the enterprise, an employee was injured, etc.

Moreover, this law allows for an unscheduled audit even without a complaint from an employee of the enterprise.

When the organization is included in the plan for future reviews

Law No. 294-FZ Plan for conducting inspections of organizations and individual entrepreneurs in 2017.

Regional supervisory authorities send projects of future inspections against business representatives to the prosecutor's office of their constituent entity of the Russian Federation. The deadline is September 1 of the current year. After that, they are considered and adjustments can be made. Further, the plans are returned again to the supervisory authorities. Only after that they are approved, and then sent no later than November 1 to the prosecutor's office.

An inspection on a general basis is permissible if 3 years have already passed from the moment:

• subject registration;
• completion of the previous scheduled audit;
• the beginning of the work of the company, IP.

At the same time, a new check is possible earlier than 3 years after the end of the previous one, if we are talking about:

• unscheduled audit;
• scheduled inspection, but with other grounds for conducting.

But with regard to enterprises and individual entrepreneurs working in the educational, social and health sectors, this rule does not apply. There may be more checks for 3 years.

How should check

For all types of inspections, the procedure for their conduct and execution of the necessary documentation is set out in Law No. 294-FZ.

The basis for the inspection may be an order or instruction on behalf of the head or his deputy of the municipal or state control body. In such a document, the type and form of verification must be indicated.

As a general rule, controllers must inform about a planned audit 3 days before it starts. In this case, be sure to send a copy of the documentary basis for the verification.

At the end of all control activities, an act is filled out according to the established model. One of its copies remains at the enterprise.

Checks not included in the plan

Please note that the legislation on scheduled inspections in some cases does not apply. For example, the list does not include currency and tax controls.

An inspection regarding accidents that caused the death or disability of employees is also not included in the plan of annual inspections. But this is for objective reasons.

Is the organization or individual entrepreneur included in the inspection plan of this or that department in 2018? How to check it? Are these plans summarized on the website of the Prosecutor General's Office? Let's answer these questions.

Consolidated inspection plan

Scheduled inspections by ministries and departments are carried out on the basis of annually approved plans. Such checks are called scheduled. Departments post their plans on their websites. This is required in parts 3 and 5 of Article 9 of Chapter 2 of the Federal Law of December 26, 2008 No. 294-FZ. The consolidated plan of inspections for all departments for 2018 is posted on the website of the Prosecutor General's Office. It is there that you can check whether inspections of the organization and individual entrepreneurs are planned in 2018.

To find out whether a company or individual entrepreneur should wait for inspectors from regulatory authorities in 2018, you will need to enter the following data in a special search form (all at once or some of them):

• OGRN;
• name of company;
• month of verification;
• name of the state control body;
• address.

Plans on the websites of ministries and departments

You can also look for yourself in the inspection plans on the website of specific ministries and departments. Further in the table we provide a link to sites with inspection plans for 2018.

Inspection ban

For small businesses, there are supervisory holidays for three years: in 2016-2018, small businesses should not come with a scheduled inspection. This applies to inspections by Rostrud, the Federal Migration Service of Russia, Rostekhnadzor and Gospozhnadzor. However, this does not apply to tax audits and audits of insurance premiums (Article 26.1 of Federal Law No. 294-FZ of December 26, 2008).

The ban on verification does not apply to organizations and entrepreneurs who, in the three years preceding the verification, were held liable in the form of:

• disqualifications;
• administrative suspension of activities;
• revocation or suspension of a license.