The consolidated audit plan for legal entities and individual entrepreneurs is approved by the Prosecutor General's Office at the end of each year for the next. Planning for the first and second half of 2020 will be approved simultaneously taking into account the latest changes in legislation.
What the law says
According to the law, the prosecutor's office must check the legal entities and bodies that control their activities for compliance with the law. Until recently, prosecutors had almost unlimited rights. So, checks could be delayed for months, and their goals change right on the go. This disrupted the work of organizations, and sometimes even led to the ruin of the business. Amendments to the legislation were initiated by President Vladimir Putin. The head of state has repeatedly expressed his concern for the apparent redundancy of the control and supervision sphere in the life of entrepreneurs. In addition, the president has always called on the prosecutor general to provide effective assistance and support to businessmen.
To create more comfortable conditions for doing business, amendments were made to the legislation on the protection of the rights of legal entities during state inspections. The main essence of the innovations is the introduction of a three-year vacation for businessmen. In addition, the improvement of the work of the supervisory authorities resulted in a ban on:
- re-request previously submitted documents;
- request information and documentation that is not related to the original purpose of the audit.
In addition, restrictions were introduced on the timing of the KNM (no more than 30 days).
Taking into account the new requirements, the annual plan of inspections for the next year is drawn up by the Prosecutor General's Office on the basis of preliminary consolidated plans of the supervisory bodies of supervision and local government. They must send the relevant information to the prosecutor's office annually until September 1. Also, the list of “lucky” will include companies that have received complaints from individuals or legal entities. Then the supreme supervisory authority has 30 days to correct the plan and two months to agree on it.
From January 2019 to December 31, 2020, there is a ban on conducting scheduled inspections of small businesses and individual entrepreneurs, with the exception of cases expressly specified by law.
Who will be checked
In 2020, the ban on conducting scheduled inspections of legal entities introduced in 2018 will still be in force. The three-year “supervisory holidays” will last for small businesses and entrepreneurs, with the exception of some cases. All of them are defined in the text of the law. The ban on the visit of prosecutors for:
- companies engaged in social activities;
- for legal entities working under license;
- for organizations operating in areas in which a violation threatens to cause harm to life and health of the population.
In addition, the schedule of inspections will include companies with an increased risk of illegal actions. Determine who belongs to the "unreliable" will be the supervisory authority based on the analysis of information about a particular organization. This innovation for the plan of the prosecutor general’s office with a risk-based approach is valid from the beginning of 2019 to the end of 2020.
Annually the bodies of supervision and control over security can be checked:
- state secrets;
- radiation safety and the use of atomic energy.
Thus, in 2020, the prosecutor’s office will check all organizations that have already passed three years from the last inspection or from the day the company was registered, and all the exceptions mentioned above.
You can find out whether the company is included in the inspection plan on the official website of the prosecutor general’s office www.genproc.gov.ru. To do this, on the main page of the portal, you must click "search for checks" or click on the tab "single registry of checks." A window for entering data appears on the screen. By entering the TIN, PSRN or company name through the advanced search, you can find the month when KNM will be launched. In addition, the table contains information on the type and type of KNM, the purpose of the conduct and the name of the authorities that will conduct the control and surveillance event. Based on this information, it will be clear how the verification will be carried out: supervisors will remotely request documents or visit the company as part of the field visit.
The law does not establish a specific procedure for organizing prosecutorial audits. Therefore, representatives of the supervisory authority work based on the Law on the Prosecutor's Office.
How to prepare for verification
In order for the visit of the prosecutor not to result in a large fine, you need to prepare for it in advance. First you need to find out the purpose of the upcoming revision. Then, in this area, it is necessary to conduct a preliminary check on your own or by engaging a third-party organization. Specialists will quickly determine which documentation needs to be prepared. Based on this, a set of missing documents is formed.
You can independently check the documents for visas, signatures of managers, seals. You also need to pay attention to the completeness of cases, contracts, primary documents. For example, in already executed contracts, acts on the provision of services or certificates of acceptance of products should be attached. Their absence may be considered a violation of the law. It is recommended not to impede the work of the auditors, and even more so not to try to hide or fake the facts of the organization. Such actions are criminally punishable.