Audit of settlements with the budget

The very fact that the state budget plays a role in the life of the state, how it affects the state of public relations and sentiment, suggests that audit of settlements with the budget is a very urgent task from the point of view of ensuring an effective budget policy.

Historically, in recent years, the state's budget policy has changed significantly, although by its very nature it is a fairly conservative thing in its essence. The shifts that have taken place are mainly focused on unifying the foundations of the budget system and its approach to the standards adopted in the international community.

The main directions of improving the national budget policy are:

- Strengthening the revenue base by optimizing budget sources and increasing the share of indirect taxes ;

- providing greater independence to regional and local budgets.

In a natural way, audit of settlements with the budget in such conditions becomes an effective tool to improve the effectiveness of fiscal policy. Its role is also great as a method of preventing economic crimes.

In the course of the audit, the calculations classify all incomes and taxes according to a number of characteristics, the main of which are: form, sources, methods of withdrawal, objects of taxation, departmental and sectoral affiliation, significance. Based on the generalization of these classification characteristics, the level to which these taxes are attributed and to which budget they are included is determined.

Audit of settlements with the budget is carried out, as a rule, in two forms.

Internal audit is a verification technology conducted on the basis of the corresponding program, algorithm. To carry out such a check, trained personnel are needed, which is capable of performing fairly routine work in large volumes in a limited time. As a rule, it does not require high qualification, but staff training is necessary for certain verification operations. More complex areas are entrusted to highly qualified specialists. The main task of this type of audit is the collection, classification, grouping and generalization of accounting information for its subsequent analysis.

The actual audit of settlements with the budget is already focused on analytical activities and proof or refutation of the reliability of the submitted accounting documents.

So far, there are no rules strictly regulating the stages and content of the audit at various stages of its implementation. In practice, there was a stereotype of verification, which includes the following phases:

- drawing up a preliminary audit plan;

- Estimation and forecasting of assumed risks;

- development of a specific audit program;

- actually check;

- summarizing the audit and its information and documenting.

To such an event, which is an audit of payments made by an enterprise or company with a budget, very high requirements are imposed in terms of the quality of the organization of the audit. This is even more actual because the results of the audit can be subjected to a re-examination by the tax authorities.

The audit content must necessarily contain an audit of the account 68. Analytical accounting for this account is carried out by types of taxes. In addition, it should be borne in mind that various sub-accounts can be opened for this account, including, for example, "VAT settlements". In this case, it is necessary to draw up a specific program, which will be used to audit the computation of VAT.

In accordance with the latest changes in the Tax Code, the auditor's task is to verify:

- the correctness of calculating the tax base;

- reliability of determining the profit and income of the transition period;

- compliance with the norms and rules for calculating tax rates;

- completeness and timeliness of payment of budget payments;

- the validity of the application of tax incentives;

- the correspondence of the records to the records in the balance sheet of the enterprise or company and accounting for the account.

Other verification operations are carried out in accordance with identified shortcomings during the inspection itself or under other compelling circumstances.