Fire safety inspection report - form and sample 2020

Important points

For any enterprise, one of the most important factors for successful operations is careful control. The results of the work performed must be verified. The equipment used is subject to inspection.

The condition of existing property is periodically assessed. Checks are carried out by specialists corresponding to the profile being checked. But just an examination and an expert’s verdict is not enough.

All results of verification procedures must be documented. This is the only way to use them in future activities. To record the results of inspections, reports are drawn up.

The inspection report contains reliable information about the current state of the inspected object. Specially created commissions are involved in drawing up inspection reports.

These include representatives of interested parties, as well as specialists who are able, from a professional point of view, to assess the condition of the object being inspected and identify even the smallest deficiencies.

Often, the inspection report contains not only a list of defects, but also recommendations for eliminating them.

What it is

An act is a document that confirms established events or facts. An inspection report is drawn up when examining the condition of an object or result.

The procedure for drawing up any inspection report can be represented by a standard diagram:

1. A commission is being formed to check.
2. The object is being verified.
3. Deficiencies are identified.
4. A decision is made by specialists regarding the current state of the object being inspected.
5. An act is drawn up.

As for the direct content of the inspection report, it can be presented as follows:

Purpose of the document

The reason for drawing up an inspection report may be different:

• transfer of values;
• the transfer of cases;
• testing equipment or new products;
• commissioning of a finished facility, etc.

The main purpose of any inspection report is to confirm the result of the inspection performed. For example, when inspecting a completed object, the inspection report becomes the basis for putting it into operation.

The act of checking manufactured products allows you to ensure that their characteristics comply with quality standards. Inspection of equipment is necessary to ensure that it can be used safely.

Current regulatory framework

State recordkeeping standards do not pay special attention to inspection reports. Regarding the preparation of acts, only general recommendations are given.

This is largely due to the fact that there are a huge number of types of acts and it is simply impossible to describe each of them in detail, creating a unified form for each.

If we talk specifically about the legislative basis for creating an inspection report, then we should take into account the Methodological Recommendations for Implementation.

In particular, the extract from this standard is as follows:

Sometimes the forms of acts can be given in normative documents regulating a certain type of activity. Some of them have a unified form.

At the same time, since 2013, since the adoption, the use of unified forms is advisory in nature.

Thus, if an approved inspection report form exists for a certain situation, the entity may, but is not required to, use it.

In the absence of a unified form for an inspection report in a certain situation, the organization has the right to independently develop the form of the report. This is approved as part of or as a separate administrative document.

When developing your own form, you need to take into account the requirements for the generation of primary documentation. The inspection report relates to the primary documentation conditionally, depending on what is the object of the inspection.

However, the inspection report must contain the mandatory details listed in Federal Law No. 402. Failure to comply with the rules for drawing up an act does not allow its validity to be recognized.

Product inspection report

Product inspection report

Moscow June 29, 20__ by
a Commission consisting of: Administrator: Ivanov V.A. Seller-cashier: Surikova E.I. Manager: Pavlov E.S.

In the presence of the consumer: Rusinov A.A. The quality of the product was checked: Genuine leather jacket, size 48, purchased on June 25, 20__ with a warranty period of 1 (one) year (hereinafter referred to as the Product).

The defects of the Product declared by the consumer: The seam on the sleeve of the jacket has come apart.

During the quality check, the commission carried out the following actions: Visual inspection of the product.

As a result of the quality check carried out by the commission, it was established: a) the shortcomings declared by the consumer during the quality check of the Product were confirmed; b) The defects of the Product declared by the consumer arose as a result of a manufacturing defect.

Possible causes of defects in the Product: not established. The consumer agrees with the reasons for the occurrence of defects in the Product, established by the commission, and does not require an examination of the Product.

Commission: Ivanov V.A. __(painting)___ Surikova E.I. __(painting)___ Pavlov E.S. __(painting)___

The quality check of the goods was carried out with my participation, a copy of the quality check report was received by: Consumer: Rusinov A.A. __(painting)___

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How to write a sample inspection report

When creating an inspection report, it is important to take into account all the nuances of drawing up this document. Otherwise, it will hardly be possible to recognize the legal force of the document.

First of all, the content of the introductory part of the act must be drawn up in such a way that it is possible to reliably identify the organization, the participants of the inspection and the object being inspected.

The absence of identifying information or ambiguity of interpretation leads to the recognition of the nullity of the document. The next important point in determining the shortcomings of an object. It is impossible to simply indicate in the act that the object is faulty, subject to repair or write-off.

It is necessary to describe in detail the detected defects. The conclusion must contain information about why the identified malfunction does not allow the state of the test object to be recognized as complying with the standard.

The approval of the document is no less important. Each member of the commission must put his signature at the end of the act. If you disagree with any of the conclusions of the general commission, you must write down “I do not agree with the conclusion, because...”.

If the object of inspection is the subject of an individual employee, then his presence during the inspection and signature on the report are required.

The final approval of the inspection report is carried out by the manager, only after which can it be considered a legal document.

Formation order

The legal force of the inspection report is determined by the following details:

• name of the organization (where the verification takes place);
• name of the document (act);
• date of the event (check);
• place of drawing up the act;
• document text;
• signatures of responsible persons.

If a fact or event is not verified for the first time, then the act must be assigned a registration number. In this case, each type of act is registered separately.

If the inspection act becomes the basis for any subsequent actions, then an approval stamp must be present.

When an act is drawn up on the basis of an organizational and administrative document, the act must contain a reference to the basis document.

The details of this document are indicated - number, date and place of preparation, name. Sometimes additional documents are attached to the act. In this case, the text of the act provides a list of annexes.

If there is a financially responsible person regarding the subject of the inspection, a mandatory condition is to familiarize him with the act and affix a visa.

The finished act must be signed by all persons participating in the inspection. Only after this is the approval signature of the official placed.

How many days are given for signing?

In most cases, there are no standard deadlines for signing inspection reports. Moreover, the financially responsible person has the right to refuse to sign the inspection report if he disagrees with the results of the inspection.

However, refusing to sign will not affect the final verification decision. Moreover, the absence of a signature of the MOL may indicate bad faith.

That’s why it’s usually written o and signed. As for the signatures of the responsible persons, they are placed immediately after drawing up the act.

The presence of signatures confirms that the verification is completed, and the text of the act can be considered final. After the act is signed by the commission members, making adjustments to the document is strictly prohibited.

The period for approval of the inspection report by the official is usually specified in the document that became the basis for the inspection. Also, the timing of document approval may be specified in the organization’s accounting policies.

Filling example

It is impossible to create a single form of inspection report, if only because the inspection of each object has its own characteristics. But taking into account the standards of office work approved by law, it is possible to create a universal template.

Subsequently, it can be slightly modified by adding missing items. This template can be used for any inspection for which there is no approved form of report.

So, a universal template for an inspection report can be represented by the following drawing up scheme:

Form of an act on the impossibility of conducting an appropriate inspection

The legislator has not established any special requirements for the form of the act on the impossibility of conducting an inspection, so it can be developed and approved by the state control body independently.

As a general rule, the act is drawn up on the letterhead of the government agency in copies according to the number of persons interested in its preparation.

The legal force of any act, including the act on the impossibility of conducting an inspection, is determined by the presence of the following mandatory provisions:

• document's name;
• the date and place of drawing up the act, which must correspond to the date and place of the acted event;
• information about the subject being inspected;
• grounds for the inspection;
• information about the officials conducting the inspection;
• document text;
• signatures of responsible persons.

It seems necessary that when drawing up the act there should be witnesses or attesting witnesses who will confirm the contents of the act with their signatures.

The issue of familiarizing the person being inspected with the act on the impossibility of conducting an inspection by Law No. 294 is not regulated.

You can view the form of the act on the impossibility of conducting an inspection here: Act on the impossibility of conducting an inspection - sample.

Emerging nuances

The nuances of drawing up inspection reports depend on the type of object being inspected. In some cases, the verification process is regulated by regulations. In others, the inspection procedure is determined by the organization's management.

In both cases, the inspection can only be carried out by an approved commission. The composition of the commission is approved by the head, and the commission must consist of at least three people.

An inspection is carried out at the location of the object. The commission has the right to request any documents that relate to the object being inspected, the goals and objectives of the inspection.

In some cases, qualified specialists who can assess the actual condition of the object may be involved in the inspection. In this case, the verification of each individual object is carried out taking into account the main features of the item in question.

Occupational safety conditions

The act on the inspection of the state of labor protection is drawn up by the commission, which directly conducts the inspection. In this case, the frequency of inspection corresponds to quarterly plans approved by the official subordinate to the commission.

Often, representatives of Gospozhnadzor, Gostekhnadzor and other supervisory authorities are involved in the inspection. What the commission checks:

The entire verification process is recorded step by step in the act. In conclusion, the commission’s conclusion about the current state of labor protection at the enterprise is given.

Pipelines for strength and tightness

In particular, the check is carried out in the following sequence:

Various types of piping systems can be tested for leaks and strength, such as checking hydrants.

Checking fire extinguishers

There is no such act on the inspection of fire extinguishers. A specially shaped journal is provided for this purpose. That's what it's called "".

This contains the operational passport of the fire extinguisher. This passport, in fact, acts as an act of checking fire extinguishers, since it contains comprehensive information about the object.

Requirements regarding the frequency of checking fire extinguishers and other important information are contained in “”, published by the Ministry of Emergency Situations of the Russian Federation.

The employee appointed by order of the manager to be responsible for control over fire extinguishing equipment is required to keep a log. The log contains information about the fire extinguisher, inspections performed, recharging and maintenance.

When checking a fire extinguisher, the following are checked:

• operating parameters;
• presence of an appropriate seal;
• completeness of the object;
• serviceability of components;
• integrity and absence of external damage;
• technical condition.

About the results of product testing

When talking about checking products, you should take into account the nuances regarding the type of object being checked. So, when checking finished products, a report is drawn up in any form.

In this case, the verification consists of comparing the characteristics of the finished product and the parameters provided for in the technical documentation. The quality of the product, properties and other essential indicators are checked.

In some industries, inspection of certain products requires the use of standardized forms. For example, in construction, a report on the results of product inspection in form 3.3 VSN 012-88 is used.

This document states:

• name of the construction organization;
• name of the construction site;
• type of product being tested;
• details of the technical documentation that the product must comply with;
• composition of the commission and persons present;
• verification method;
• product parameters and their compliance;
• list of accompanying documentation;
• signatures of the commission and other responsible persons.

Ground loop

In the process of checking grounding, a visual inspection and measurement of the transition components of the grounding device is carried out.

The report drawn up based on the results of the inspection is called a grounding resistance measurement protocol (according to the EL-8 form).

The following data is entered into the protocol:

• purpose of the element being examined;
• location of measurement;
• distance between electrodes;
• type, nature and resistivity of the soil;
• electrical installation category;
• measurement results.

In addition, the protocol displays information provided

Recording an inspection activity means drawing up and approving a document such as an inspection report. Moreover, if the inspection is carried out by a government agency (Ministry of Internal Affairs, Rospotrebnadzor, etc.), the act has a strictly approved form and procedure for filling out. Violations in the inspection procedure may lead to the lifting of sanctions through the filing of an administrative claim.

In that article we will talk about how to independently draw up an inspection report for internal control purposes. For example, in relation to a separate unit, department work, etc. Here you can learn about the nuances of the document and find out where to find the procedure for conducting verification activities.

On-site tax audit report - procedure for drawing up

The rules for drawing up a tax audit report are regulated by Art. 100 NK. According to the design requirements, such a document consists of 3 main sections - general with input data, descriptive with a list of violations and advisory with conclusions and instructions of the Federal Tax Service. The form of the on-site tax audit report (sample below) includes the following details:

• Sequential number, date and name of the form.
• List of authorized inspection persons - the full names of specialists, their positions are given, and the territorial division of the Federal Tax Service Inspectorate is also indicated.
• Full and short name of the legal entity being inspected. person or full name of the entrepreneur.
• Address of the company's location or place of residence of the individual.
• Number and date of the decision to carry out field activities.
• List of documents submitted by the person being checked.
• Data verification coverage period.
• Check end/start dates.
• List of verified taxes.
• Data on control measures used.
• A record of no violations or documented facts of legal violations.
• Conclusions and instructions regarding the elimination of violations, regulatory references in the presence of liability measures.

According to the general rules, the on-site tax audit report must be prepared strictly within the established time frame (in ordinary cases - 2 months, for the State Tax Committee - 3 months), but violation of the specified deadlines is not a basis for canceling the decision of the Federal Tax Service and challenging the results of the audit. Only the results of control procedures, that is, the decision, are subject to appeal. If you disagree with the facts stated in the act, the taxpayer has the right to file an objection to it (clause 6 of Article 100). The deadline for filing objections is 1 month. from the date of receipt of the act.

Example of an inspection report

Limited Liability Company "Star of Aurora"

TIN 495396164 OGRN 64125414645,

legal address: 628424, Russia, Surgut, lane. Magistralny, 18, of. 16

Checking act

1. Time for drawing up the act: 12 hours. 30 min. (local time)
2. Check start time: 11 a.m. 15 minutes. (local time)
3. Check end time: 12 hours. 25 min. (local time)

Chairman of the Commission: Deputy General Director of the Limited Liability Company "Star of Aurora" (hereinafter referred to as the Company) Alexander Dmitrievich Paramanov

Members of the commission: head of the personnel department of the Company Usmanova Veronika Arkadyevna, specialist of the financial department of the Company Olga Valerievna Dyakova,

based on the order of the General Director of the Company dated April 10, 2017 No. 168

an inspection of the work of a separate division of the Company was carried out at the address: Russia, Surgut, st. Privokzalnaya, 49 (Magistral shopping center).

Present: the head of a separate division, Konstantin Sergeevich Zinoviev, and Valentina Vasilievna Krivoruchenko, a salesperson.

At the time of the inspection it was established:

1. In accordance with the requirements of Rospotrebnadzor, a consumer corner, price tags, and product labeling were created in a separate division
2. Labor discipline is observed in full by all employees, medical books are available for each employee
3. In accordance with the order of the General Director No. 48 dated 01/09/2017 and power of attorney for signing documents No. 49 dated 01/09/2017, a rental agreement for the premises was drawn up and complies with sanitary requirements.
4. Working with a cash register complies with the requirements of the legislation of the Russian Federation.

Based on the results of the inspection, the commission concluded that the work in the separate division of the Company is proper and that the Rospotrebnadzor Office for Khanty-Mansi Autonomous Okrug-Yugra is ready for a scheduled inspection.

The act was drawn up in 2 copies, 1st copy. sent to the General Director, 2nd copy. handed over to the head of a separate division.

Chairman of the commission Paramanov Alexander Dmitrievich

Members of the commission:

Usmanova Veronika Arkadyevna

Dyakova Olga Valerievna

ACT No. ________

checking the provision of utilities _________________20__

Based on _______________________________________________________ received

(telephone messages, written appeal)

"____"________________20__ at ____hour.____min. from ___________________________________

______________________________________________________________

(F.I.O. and home address of the consumer, applicant)

about __________________________________________________________ and registered

(name of utility service and essence of claims)

entrance No._________ _______________________________ in the emergency dispatch service log

(Full name of emergency dispatch service employee or utility service provider)

(service provider), a commission consisting of:

______________________________________________________________________

(Full name, position, name of organization)

______________________________________________________________________

(Full name, position, name of organization)

______________________________________________________________________

(Full name, position, name of organization)

During the inspection the following was examined:__________________________________________________________

______________________________________________________________

______________________________________________________________

The check established:______________________________________________________________

(specify quality parameters)

____________________________________________________________________________________________________________________________

______________________________________________________________

provision of _________________________________ is carried out by ______________________

(name of utility service) (with violation / without violation)

requirements__________________________________________________________________________

(name of the legal act)

due to________________________________ which led to ____________________________

(specify if reliably known) (specify if there are consequences)

___________________________________________________________________________________

Recommendations (decisions, requirements, conclusions) of the commission:_________________________________

____________________________________________________________________________________________________________________________

Dissenting opinion of the commission member(s)__________________________________________________________

(in case of disagreement with the commission’s conclusion)

___________________________________________________________________________________

____________________________________________________________________________________________________________________________

Signatures of the commission members:

__________________________________________________ ________________

(Full name) (signature)

__________________________________________________ ________________

(Full name) (signature)

__________________________________________________ ________________

(Full name) (signature)

The ACT was drawn up in 2 copies, one of which I received: “___”_____________ 20__.

____________________________________________ _____________

(Full name of the consumer / his representative) (signature)

Download the document “Inspection Report for the Provision of Utilities”

When is an inspection report drawn up?

You will find the forms of verification acts and the procedure for carrying out activities by public authorities in departmental orders, as well as the norms of the 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 " The procedure for appealing such documents is set out in orders (administrative regulations). Recommendations for drawing up an administrative claim to challenge a decision of an authority are posted on our website.

If you need to draw up an act of checking the employee’s activities, then you need to refer to the norms of the Labor Code of the Russian Federation. Most acts regarding employees are drawn up as part of internal inspections in compliance with the requirements of Art. 193 Labor Code of the Russian Federation. On the website you can find a sample Certificate of absence from work, refusal to sign, refusal to receive, etc.

Please also note that the inventory act and the act of writing off material assets have a form strictly regulated by the legislation of the Russian Federation (information on the preparation of such documents is also available on the website). In all other cases, when it is necessary to record the fact of an inspection of a particular circumstance, document the results and conclusions of the commission, draw up an inspection report.

An act is a document drawn up by a commission. It can be approved by order of the head, or can be formed on the spot. The basis for the inspection is most often the administrative act of the manager, which is indicated in the basis.

A document is issued on the official letterhead of the organization and contains the name (verification report), date, place and time of preparation. It is advisable to indicate the start and end date of the verification activity.

The inspection report may lead to an internal inspection of individual employees and, as a result, disciplinary action.

An inspection report is a document that is drawn up by several persons and confirms the fact of an inspection. To monitor the implementation of regulations, rules, norms or for security purposes, an authorized commission is sometimes created that checks the circumstances or the object.

Based on the results of the commission’s work, they draw up and sign an inspection report, in which they enter the results of the inspection, if necessary, indicate violations or shortcomings, if any are found, and indicate in a separate paragraph methods for eliminating violations or recommendations. The inspection report is drawn up in two copies.

Acts are drawn up as a result of inspections carried out by municipal and state bodies. Some types of inspection reports are drawn up by guardianship authorities.

• Inspection reports by tax officials;
• Acts of inspections by Central Bank officials of credit and insurance organizations;
• Acts of inspections by supervisory authorities of entrepreneurs.

Such checks can be carried out by SES and fire brigade. Prosecutors draw up conclusions based on checks carried out by various authorities. Prosecutors themselves never draw up inspection reports. The prosecutor issues either a conclusion or a resolution.

In addition, acts of inspection results are drawn up by commissions at enterprises and organizations, in particular, acts of recording accidents.

A document is issued on the official letterhead of the organization and contains the name (verification report), date, place and time of preparation. It is advisable to indicate the start and end date of the verification activity.

The main content of the document is an indication of the full name. and the positions of the commission members, the basis for the inspection, the persons present, what was established, the commission’s conclusions and signatures.

The inspection report may lead to an internal inspection of individual employees and, as a result, disciplinary action.

Contents of the inspection report

A document is issued on the official letterhead of the organization and contains the name (verification report), date, place and time of preparation. It is advisable to indicate the start and end date of the verification activity.

The main content of the document is an indication of the full name. and the positions of the commission members, the basis for the inspection, the persons present, what was established, the commission’s conclusions and signatures.

The inspection report may lead to an internal inspection of individual employees and, as a result, disciplinary action.

Examples of an inspection report

There is a unified form for the act, approved by regulations and mandatory for use. It is presented below. It is also necessary to keep in mind that in addition to unified forms of acts, many ministries (departments) approve special instructions and rules on the procedure for drawing up acts.

If necessary, copies of various documents are attached to the act, depending on the name of the object being inspected and the type of inspection. If a unified act form is not provided for by law in a particular case, then the basis of the form is used.

Samples of the Inspection Report, relevant in 2017-2018:

(in Word, doc format)

(in Word, doc format)

(in Word, doc format)

Contents of the act

First you need to fill out the so-called “cap”. It indicates the name of the document, date and place of execution. Also here you need to indicate which organization the audit took place. Below is the main part, which contains the following data:

• the devices that were subject to inspection are listed;
• passport details of the members of the inspection team, their positions;
• confirmation of the fact of the inspection;
• information that not only the devices were checked, but also their technical documentation;
• signatures of all responsible persons.

If any deficiencies were discovered during the inspection, they must be stated in detail in the report. You need to understand that in the future this document will become the basis for conducting an investigation, stopping the operation of the enterprise, and applying penalties. If the inspection team did not have any questions, the report must indicate that no violations of the industrial safety rules were found.

Sample fire safety inspection report

In what cases is a report drawn up based on the results of an inspection?

You will find the forms of verification acts and the procedure for carrying out activities by public authorities in departmental orders, as well as the norms of the 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 " The procedure for appealing such documents is set out in orders (administrative regulations). Recommendations for drawing up an administrative claim to challenge a decision of an authority are posted on our website.

If you need to draw up an act of checking the employee’s activities, then you need to refer to the norms of the Labor Code of the Russian Federation. Most acts regarding employees are drawn up as part of internal inspections in compliance with the requirements of Art. 193 Labor Code of the Russian Federation. On the website you can find a sample Certificate of absence from work, refusal to sign, refusal to receive, etc.

Please also note that the inventory act and the act of writing off material assets have a form strictly regulated by the legislation of the Russian Federation (information on the preparation of such documents is also available on the website). In all other cases, when it is necessary to record the fact of an inspection of a particular circumstance, document the results and conclusions of the commission, draw up an inspection report.

What legislation provides for inspection reports?

• Law on the protection of the rights of individual entrepreneurs and legal entities under state or municipal supervision;
• Tax Code, as well as acts of the Ministry of Finance regulating the conduct of audits based on tax codes;
• The Law on the Central Bank provides the right to inspect and control certain organizations. Instructions have been developed for conducting inspections.

Features of audits

The Audit Law gives an organization the right to hire auditors to check the compliance of reporting and other documentation with legal requirements. If the auditors made a mistake in some way and did not notice the customer’s violation, then the customer has the right to later demand payment of the losses that he suffered because of this.

For example, the tax service collected unpaid tax and ordered a fine to be paid after an audit carried out by an auditor. If the auditor refuses to pay, the victim has the right to go to court.

Save it or you’ll forget:

All assets and liabilities of the organization are subject to accounting and control. This procedure is dictated by Law No. 402-FZ “On Accounting”. In the article we will consider the procedure for conducting an inventory, as well as filling out inventory records and other necessary documents.

In the real economy, not all business owners and simply heads of organizations think about the need to conduct an inventory of the property and liabilities of the enterprise in their own interests or in accordance with legal requirements. Since there is no fine for failure to carry out mandatory control measures, many, especially small enterprises, often do not carry them out. Such actions directly contradict the position of the state, which obliges all business entities to carry out accounting and control of the reliability of financial statements, which is impossible without internal control measures.

The main regulatory documents defining the procedure for conducting inventory are:

1. Federal Law “On Accounting”.
2. Order of the Ministry of Finance dated July 29, 1998 No. 34n (regulations on accounting).
3. Order of the Ministry of Finance dated June 13, 1995 No. 49 (methodological instructions for comparing property and liabilities).

The procedure for determining the actual availability of objects with comparable data is not very popular due to the labor intensity and complexity of the process, but it allows:

• objectively assess the procedure for recording and storing property;
• identify possible thefts and accounting irregularities;
• establish the causes of accounts payable and receivable;
• control the process of managing assets, liabilities, etc.

Obstruction of an inspection under the Code of Administrative Offenses of the Russian Federation

In the event of unjustified obstruction of an inspection, the Code of Administrative Offenses of the Russian Federation provides for liability for those responsible under Part 2 of Art. 19.4.1 (including for those who interfered with certain control measures).

It is important to keep in mind that in order to establish the guilt of the actions of the subject being inspected, it is necessary that:

• the requirements of the government official were clearly expressed, stated clearly and based on the law;
• the responsibilities of an economic entity to comply with the requirements of an official during an inspection were enshrined in legislative acts (for example, Articles 12, 25 of Law No. 294).

The elements of the offense specified in Part 2 of this article are material. That is, liability arises if illegal actions resulted in the impossibility of conducting or completing the inspection in a timely manner. Qualified personnel, Part 3, Art. 19.4.1 of the Code of Administrative Offenses of the Russian Federation provides for enhanced sanctions for repeated violations. The fine is as follows:

• For officials - from 5,000 to 10,000 rubles. In case of repeated violation - a fine of 10,000 to 20,000 rubles. or disqualification for a period of 6 months to 1 year.
• Legal entities - from 20,000 to 50,000 rubles. If repeated - from 50,000 to 100,000 rubles.

Cases of administrative offenses provided for in Art. 19.4.1 of the Code of Administrative Offenses of the Russian Federation, magistrates are authorized to consider (Parts 1 and 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

Thus, the act on the impossibility of conducting an inspection is a mandatory document drawn up in cases specified by the legislator. The obligation to compile it is due to the need to record the fact of a failed inspection. Based on the report on the impossibility of conducting an inspection, the relevant body determines further actions in relation to the subject being inspected.

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Conditions: mandatory and initiative

The rules of conduct are determined by the business entity itself, except in cases where such an inspection is mandatory. Cases of mandatory inspection are given, for example, in paragraph 27 of Order of the Ministry of Finance No. 34n. Thus, it is imperative to check the composition and value of the company’s assets and debts:

• before starting the preparation of annual financial statements;
• in cases of theft or damage to property, suspicion of abuse;
• when changing the materially responsible person (hereinafter referred to as the MOL);
• during reorganization or liquidation of the organization;
• in case of natural disasters (fire, flood and other cases of force majeure), etc.

To confirm the safety of property, as well as to verify the actual availability with the data reflected in the records, the management of the organization can at any time initiate monitoring in the interests of the owner. This is especially true for manufacturing and trading companies, where cases of theft are, unfortunately, not uncommon.

Objects to be checked

When comparing data, the presence of completely different assets and liabilities of the company can be analyzed. Here are the most common objects (liabilities):

• fixed assets (buildings, structures, equipment, transport, inventory, etc.);
• intangible assets (exclusive rights to software products, trademarks, etc.);
• goods;
• components and materials;
• products;
• funds (cash, in accounts with credit institutions);
• the amount and terms of debts and obligations.

MOLs are responsible for the safety of material objects: storekeepers in warehouses, cashiers, and other responsible persons. When hired, such employees sign an agreement on full financial responsibility for the property entrusted to them.

Order of conduct

The decision to conduct data comparison in any case is made by the management of the organization. This decision is formalized by an order, which indicates information about the inspection being carried out:

• objects;
• deadlines;
• site (dislocation);
• members of the inventory commission;
• chairman

A sample order can be downloaded below.

Before the start of the inspection, the MOL submits a receipt to the accounting department stating that all documents confirming the receipt and expenditure of the property entrusted to them have been transferred in full (clause 2.4 of Order No. 49 of the Ministry of Finance). During the process, inventory records are compiled, which are then transferred to the accounting department to reconcile actual data with accounting data. If discrepancies are detected between actual and accounting data, the reasons for the discrepancies are identified. These may include:

• re-grading of goods;
• defect not written off in a timely manner;
• deviations from technological write-off standards (with the standard accounting method);
• errors in acceptance and deregistration;
• theft, incl. theft.

Based on the results of the inspection, a decision is made to take into account the identified shortages and surpluses. Identified surpluses are taken into account, and shortages are either recovered from the guilty parties, or, if it is impossible to write off from the guilty parties, written off as losses.

Engineer's order and report on the state of labor protection

Analysis of Art. 217 and 218 of the Labor Code of the Russian Federation shows that the act and order of a specialist (engineer) in labor protection have a different nature and are drawn up by different persons.

An occupational safety specialist (engineer), unlike the commission described above, is a permanent employee whose activities are carried out in accordance with Part 1 of Art. 217 of the Labor Code of the Russian Federation (although an entire unit performing its functions can do the same). In his work, he must be guided by the recommendations approved by the resolution of the Ministry of Labor of the Russian Federation “On approval...” dated 02/08/2000 No. 14. The same document approved the order form, which is mandatory for execution by the organization’s administration.

The act of checking the situation in the field of labor safety, in contrast to the prescription, is developed by the commission independently, unless its unified form is approved by the internal document of the organization when adopting the regulations (instructions) on the activities of this body. The current legislation does not establish a unified form of the act, which allows each organization to use its own options, taking into account the specifics of production and the features of labor protection that are characteristic of it.

You can see a sample report on the state of labor protection, which you can use as a guide when drawing up, below.

Documentation of inspection results

In the process of checking the actual existence of objects (obligations), control documents are drawn up, which differ depending on the object. The organization has the right to independently develop forms of control documents or use standardized forms approved by.

The results are presented:

• inventory records, which reflect the actual availability and quantity;
• matching statements, where discrepancies between fact and accounting data are indicated.

Control of inventory, fixed assets and cash

You can download a sample act of inventory of shipped inventory items and a sample act of inventory of fixed assets (unfinished repairs) at the end of the article.

- The cash register inventory report can be found in the appendix to the article. There is also a sample of filling out a cash inventory report.

Debt control

Verification of obligations is carried out to determine current, overdue debt, debt that is unrealistic for collection, among:

• buyers and suppliers;
• creditors (debtors) and other persons.

The results are documented in writing - see Sample of an inventory report of receivables and payables.

You can read more about the unrealistic debt of liquidated counterparties for collection, as well as debt for which the statute of limitations has expired

Control of intangible assets

Occurs with the registration of INV 1-a form. If discrepancies are identified based on the results of the audit, a comparison sheet INV-18 is drawn up.

When is an on-site tax audit report issued?

In accordance with paragraph 1 of Art. 100 of the Tax Code, within two months from the date of issuing a certificate of the audit, an authorized official of the Federal Tax Service shall draw up an on-site tax audit report. The main purpose of such a document is to record the results of the measures taken and the violations identified, as well as the requirements for their elimination. It should be taken into account that the tax audit report is drawn up:

1. Regarding on-site procedures - in any case.
2. For desk procedures - only if violations of tax legislation are detected within 10 days from the date of completion of the audit.
3. For on-site procedures in relation to CGN - in any case, within 3 months from the date of drawing up a certificate of the completed inspection.