Hello! Today we will talk about Rospotrebnadzor inspections: who should expect them, how to prepare and what to pay attention to at each stage of the inspection.

Types of checks

Rospotrebnadzor checks are of several types:

1. Planned carried out every 3 years on the basis of a schedule compiled for the year. You can get acquainted with the plan on the official website. It describes when, whom and what will be checked. The entrepreneur will be informed about the start of the scheduled inspection at least three days before it starts. The notice may be sent by mail or delivered in person. In 2017-2018 small businesswas releasedfrom scheduled inspections.Exception: organizations in the fields of healthcare, education, mass events. The full list is in Law N 294-FZ. As for 2019, legislators, at the end of 2018, extended the period of “test holidays” for another two years, until December 31, 2020 (see Law No. 480-FZ of December 25, 2018). The exceptions remain the same.
2. Unscheduled. These include monitoring the implementation of instructions to eliminate violations and checks based on complaints and other information from citizens. Not every appeal can be a reason for an unscheduled inspection. For example, the applicant will be denied if no real cases of violation are indicated, or if they are declared anonymously. Moreover, the conduct of an unscheduled inspection by Rospotrebnadzor must be approved by the prosecutor's office. The entrepreneur is informed about an unscheduled inspection a day before it starts (exception: food-related industries - an unscheduled inspection may come to them without warning). In emergency cases, when there is a threat to the health of people or animals, the permission of the prosecutor's office and notification of the person being checked are not required.
3. Exit and documentary. Depending on whether the inspector will personally come to the enterprise, or only request a package of documents for verification.

Who can be tested

The wider the scope of control of the inspection body, the more organizations are at risk of falling under its inspection. In this regard, Rospotrebnadzor is among the leaders. Almost any enterprise can be inspected, but most often firms that work closely with the public, that is, with consumers, in the service sector, trade, and education, are inspected.

Simply put, Rospotrebnadzor controls any activity that involves consumer relations.

What is checked

Rospotrebnadzor performs many functions, its inspections unite specialists from various fields at once. Today, the control powers of the SanEpidemStation have been fully transferred to him.

For example, under the control of Rospotrebnadzor are:

1. Compliance with the norms of the law on consumer protection;
2. Sanitary and epidemiological situation;
3. Certification of workers in a number of areas (dealing with food products);
4. Social and hygienic audit;
5. Compliance with legislation on energy saving and energy efficiency.

Many Rospotrebnadzor inspections are unscheduled, initiated as a result of complaints from the public (for example, about loud music in an institution or about garbage storage).

After receiving complaints, the territorial department of Rospotrebnadzor can initiate an inspection:

1. Registration of labor relations with employees;
2. Qualifications and certification of employees, availability of health records;
3. Certificates for goods;
4. Cash registers in trade;
5. Product quality (sampling);
6. Compliance of premises with standards (visual inspection and measurements).

What documents are checked

During the inspection, Rospotrebnadzor inspectors pay attention to the presence and correct execution of the following documents:

1. Constituent documents ( , );
2. Sanitary books of employees (if required);
3. Production control program (how the temperature and lighting in the premises are controlled, how often the laundry and cleaning take place);
4. Activity licenses;
5. Signboards;
6. Consumer corners;
7. Price lists, catalogues, menus;
8. Documents for the right to own or lease premises;
9. Contracts with third-party organizations providing services for the removal and disposal of garbage, disinfection, etc.;
10. Journals of sanitary and epidemiological checks;
11. A register of disinfectants (it must be registered in advance).

How is the inspection of Rospotrebnadzor

Scheduled inspections usually begin with an audit of a package of documents. Rospotrebnadzor requests a package of documents from the inspected entrepreneur. A certified copy of the verification order must be attached to the request.

Since 2016, the inspector cannot demand documents and any information that is in state registers(something that they can check themselves, for example: TIN).

It is necessary to provide copies of documents with the signature of the person being checked within ten working days from the date of receipt of the request.

If the requested document relates to the subject of verification and is not in the state information system, then it is impossible to avoid providing it. Otherwise, it threatens the entrepreneur with an administrative fine.

The first important stage of an on-site inspection is the presentation by the inspector of a personal certificate and an order to conduct an inspection, which indicates who, when, whom, on what basis and how they will be inspected.

The result of the audit is an act (or conclusion), which lists the detected violations and prescribes further actions to eliminate them. One copy of the conclusion remains with the inspector, the second is handed over to the verified entrepreneur.

The following information must be displayed:

1. When and where the conclusion was drawn up;
2. Which body carried out control activities, which experts were directly involved in the audit;
3. Details of the order to start the check;
4. Information about the audited enterprise, data of its head (or representative) who was present during the audit;
5. Date of start and end of the check;
6. What violations were found;
7. Confirmation of the head of the company familiarization with the act (instead of confirmation, you can immediately write a refusal to conclude with an indication of the reasons);
8. A note about making an entry about the check in the accounting log (or about the reasons why this was not done);
9. Signatures of all specialists who participated in the verification.

In the inspection control log, the inspector leaves his mark.

Recorded:

1. Which body carried out the inspection?
2. Details of all experts who participated in the inspection;
3. When did the check take place, how long did it last;
4. Grounds for verification, goals and objectives of the study;
5. List of detected violations;
6. Details of the conclusion drawn up on the basis of the audit.

You can appeal against the decision within three months from the date of receipt of the orders. A complaint can be sent immediately to the court or to a higher structure of the inspection body. The document must indicate what mistakes the inspectors made.

Based on the results of the inspection that revealed violations, the inspector from Rospotrebnadzor can:

1. Draw up binding orders;
2. To fine;
3. Suspend the operation of the enterprise until the violations are corrected;
4. Take the case to court (for example, on suspicion of the company's involvement in a mass disease of the population).

Inspection Violations

For inspectors from Rospotrebnadzor, the law also sets its own framework.

The inspected entrepreneur must be aware of them, monitor the implementation of:

1. A scheduled inspection will not be recognized as legitimate if it took place without the presence of officials or representatives of the legal entity being inspected. Its results can be easily appealed. An exception is possible only if information has been received about violations that pose a threat to the health of people or animals, or state security;
2. Inspectors are not entitled to take original documents, request data or products that are not related to the subject of inspection;
3. Checking deadlines must be observed;
4. The inspector can take samples for analysis only in accordance with the established norms and with obligatory drawing up relevant acts;
5. The inspector is not entitled to issue orders to carry out any control measures at the expense of the person being checked;
6. Any results of the check are considered a secret protected by law, and inspectors have no right to disclose it;
7. The inspector cannot demand payment for the inspection or individual control measures.

Deadlines for inspections by Rospotrebnadzor

According to the law, a check can last a maximum of 20 days, but there are exceptions when, by order of Rospotrebnadzor, the period is extended. The employer will be notified of the extension of the inspection. Although the order of this notification is not prescribed in the law.

However, in a situation where a documentary check was initially carried out, but then it turned into an on-site check, the total period will be 40 days.

The maximum duration of an on-site inspection at a small enterprise is 50 hours per year, and at a micro-enterprise - 15 hours.

An on-site scheduled inspection is extended if complex examinations are required. The maximum extension period is 20 business days.

The expert conducting the inspection has the right to put forward a proposal for an extension, but it must be approved by the person who previously signed the order to conduct the inspection. Only the chief state sanitary doctors can extend the terms of inspections of small and micro enterprises.

Fines from Rospotrebnadzor

Responsibility of an entrepreneur for violations and errors that an inspection of Rospotrebnadzor can reveal can be:

1. Disciplinary;
2. Administrative;
3. Civil law;
4. Criminal (for example, the sale of alcohol to children, illegal business, trafficking in counterfeit drugs).

The most common type of responsibility to Rospotrebnadzor is still administrative. Fines of Rospotrebnadzor vary on average from 20,000 to 200,000 rubles.

Also, the activities of the company may be suspended to eliminate violations. For any failure to comply with the instructions of the inspection, the violator is brought to administrative responsibility.

For example, administrative violations include the following:

1. Failure to comply with sanitary and hygienic measures;
2. Sale of goods (services) that do not comply with the law in terms of quality;
3. Violation of the procedure for using KKM;
4. Refusal to issue a check, receipt or other document confirming payment for services to the client;
5. Deception of customers (for example, a body kit);
6. Refusal to provide the consumer with information about the product or misrepresentation.

The most common fines of Rospotrebnadzor:

Violation	Fine
Violation of sanitary requirements	5-10, or suspension of work for three months
Non-compliance with the rules for the use of non-residential premises	10-20 minimum wages
Violation resulting in the spread of an infectious disease	100-200 minimum wages and possibly imprisonment
Lack of a register of disinfectants	20000 rubles
Failure to comply with previous orders	10000-20000 rubles

Bringing to administrative responsibility can be appealed within 10 days.

How to prepare for an inspection by Rospotrebnadzor

The most reliable, but not the cheapest way to prepare for the test is to seek help from specialists. Many companies offer their services in consulting, collecting documents and organizing sanitary measures.

It is almost impossible to put all your activities in order on your own and in a short time. Therefore, the most correct decision is to conduct your business in such a way that an expert who comes at any moment has nothing to complain about.

Always keep in order the health books of employees, certificates for products, observe the terms and conditions of storage of goods, clean and disinfect in time, follow signs, price tags and the consumer's corner.

To check yourself, check out the list of the most common violations.

Common Violations

Let's look at the most common violations that Rospotrebnadzor detects in beauty salons, medical centers, pharmacies, cafes and shops.

Violations of beauty salons, hairdressing salons:

1. No required triple tool kit;
2. There are no ultraviolet lamps and accounting for their work;
3. Violation of the rules for processing tools;
4. There are no markings on disinfectants and other products;
5. Not separated areas for manicure and pedicure;
6. No footbath;
7. There is no special area reserved for garbage, for dirty linen;
8. Unsatisfactory sanitary condition of the premises;
9. Employees have not passed a medical examination;
10. There is no sign at the entrance.

Pharmacy Violations:

1. Non-compliance with the requirements of SanPin for temperature and humidity levels in the room;
2. Violation of the conditions, as well as the terms of storage of medicines;
3. Failure to comply with the washing regime of overalls;
4. Employees did not pass medical examination;
5. Clients do not have access to information about medicines (composition, price, contraindications).

Disorders in catering:

1. There is no necessary ventilation of the room;
2. Finished foods are stored next to semi-finished products, and dirty dishes with clean ones;
3. Acceptance and sale of products without accompanying documents confirming their quality and safety;
4. Non-observance of expiration dates and rules for processing products;
5. Employees are allowed to work without a medical examination;
6. No markings on cutting tools;
7. On working surfaces there is no hygienic (convenient for sanitation) coating;
8. There are no staff and tools for a full cleaning.

Shop Violations:

1. Failure to comply with sanitary and technical requirements for the premises;
2. Temperature and humidity in warehouses are not measured;
3. Storage of products in places not intended for this;
4. There are no markings on the products that meet the standards;
5. There are no examination protocols, the frequency and scope of studies are not observed;
6. There is no complete information on the price tags.

How to behave during an audit

Regardless of whether the check came to you according to the plan or outside the schedule, do not panic, but try to follow our advice:

1. Invite a lawyer. Notify other employees about the arrival of the inspection;
2. Ask the inspectors to show certificates and an order to start the inspection. Carefully check documents for matching names, titles, and dates;
3. Study the inspection order (action plan, list of required documents), make sure that the inspection does not go beyond the specified limits;
4. Ask the inspectors to sign in the register of control activities;
5. After the audit, carefully read its results, which are included in the audit report.

Faced with checks by the antimonopoly authority, the entrepreneur and employees of the organization must be aware of the purpose for which this federal service came to them and what exactly it will check. Such awareness makes it possible to better prepare for the audit and identify "controversial" actions on the part of the FAS.

First of all, FAS, exercising control over compliance at the enterprise antitrust law and legislation in the field of advertising, performs the function assigned to it by the state. The list of acts containing the very requirements, compliance with which is assessed, was approved by the order of the FAS, in more detail it can be found both through the legal systems and on the official website federal service fas.gov.ru. In this list, you can see both the Federal Law "On Protection of Competition" and the Federal Law "On Natural Monopolies", as well as various rules and standards.

Examples of violations identified during the audit may include:

• Signs of unfair competition;
• Monopoly low or high prices for the company's products, violation of the pricing procedure;
• Spreading false information about potential competitors;
• Disclosure of someone else's trade secret;
• False advertising;
• And others;

Scheduled, unscheduled, and what else?

A scheduled inspection is included in the FAS schedule in advance, which can be viewed on the official website, and is carried out every 3 years. In other words, you, as a newly created legal entity or individual entrepreneur, can only be checked after 36 months.

An unscheduled check is carried out spontaneously, provided that someone “dripped” on you. For example, a message or statement of an individual or legal entity, the media; materials received from law enforcement agencies, government agencies or local governments. Most often, such checks end in fines for the organization.

The duration of inspections is 30 days, while this period can be extended by another 2 months, for example, if an examination is required or additional information is required.

Stages of checks

1. like anyone government agency, the antimonopoly body informs in advance of its appearance at least three days in advance in person or by registered mail. An unscheduled check is reported a day in advance, unless of course you have a cartel that uses the “surprise effect”.
2. Next, the inspector asks Required documents which you must provide within 10 days.
3. If, nevertheless, the FAS finds a violation during the verification of your documents, then you cannot avoid its departure to the enterprise itself. Inspection staff will inspect the territory, premises of the organization and possibly appoint an examination.
4. Based on the results of the check, an act is drawn up in two copies, one of which is handed to you against receipt with the protocol of the actions of the FAS employees, testimony and explanations of the participants in the event. If violations are detected, the antimonopoly body issues an order to eliminate it. If this misconduct is committed repeatedly, then here it already “smells” of an administrative case.
5. Within 15 days after receiving the opinion, you can file a written objection to the FAS.

You always have the right to appeal against the acts of the antimonopoly body if you do not agree with the decision made against you. Be vigilant and hold your position confidently when examining an organization, while being guided by the Federal Law “On Protection of Competition”.

Any organization is interested in the impeccable order of its accounting. To achieve it, she can use different forms of control. One of the forms of control of the correctness and accuracy of conducting business accounting is an audit.

So, the audit is aimed at collecting, studying and analyzing all business transactions carried out by the audited entity during the reporting period, for their correctness and accuracy of reflection in the documents.

Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

It's fast and free!

An audit can be both mandatory and voluntary.

Audit check of calculations

In the course of its activities, the organization has various monetary obligations:

• to suppliers.
• Before the budget.
• to creditors.
• To staff etc.

The audit allows to identify violations in the calculations. What exactly does the auditor check in the settlement operations of the organization?

In the case of an audit of settlements with suppliers, attention is drawn to:

• Full and correct reflection in accounting (accounts 60,62,76, etc.) of settlements with suppliers and contractors.
• Primary documents that serve as the basis for the occurrence of settlement transactions, for their correct execution.
• Timeliness of settlement operations.
• Causes of accounts receivable, its structure.
• Actions taken by the enterprise to reduce receivables.
• What work has been done with accounts receivable, with expired statute of limitations.
• Accuracy of writing off bad debts, etc.

The auditor, when checking documents related to budget calculations, looks at:

• Is the tax base correct?
• How taxes are calculated: VAT, income, property, etc.
• Correctness of conducting tax accounting, registration of relevant magazines and books.
• Reflection of accrued taxes in accounting.
• Generated reporting.

When examining settlements with creditors, the auditor checks:

• The correctness and completeness of the reflection in accounting received loans, their return.
• Target use of received loans.

Analyzing the calculations associated with the payment wages personnel, the auditor draws conclusions on the correctness of the accrual:

• wages, financial assistance, sick leave for pregnancy and childbirth, vacation pay.
• One social tax and personal income tax.

Audit of operations

Business operations are all operations that an economic entity carries out in the course of its current activities. They change the balance on synthetic accounts and, ultimately, the indicators in the balance sheet change. Therefore, it is very important to timely and correctly reflect all transactions in accounting.

The audit of operations includes an audit of financial transactions with the property of the enterprise (fixed assets or goods and materials), cash transactions, settlement transactions with counterparties, transactions with intangible assets.

When checking the property of the organization, attention is paid to:

• Safety and technical condition of things.
• Correct registration of receipt, movement or disposal of property.
• Depreciation procedure.
• Completeness and correctness of the reflection of the relevant operations in accounting.

The main points that the auditor studies when checking cash transactions:

• What is the balance limit at the cash desk of the organization.
• Is cash deposited on time? cash to the bank.
• For what purpose and how much money is issued from the cash desk.
• To whom funds are issued, whether there are unauthorized persons.
• How checkbooks are issued, where they are stored.
• Are the cash receipts correct?
• Timeliness of reflection of cash transactions in accounting.

Auditor studying intangible assets enterprises, focuses on:

• Whether assets are correctly classified as intangible.
• Availability of documents confirming exclusive, patent, copyright.
• Correct valuation of intangible assets.
• Calculation of taxes.
• The procedure for reflecting intangible assets in accounting.

Types of audit of the organization

Depending on the criterion, audit checks are of different types. The objects of audit are:

• General.
• Bank.
• State.
• Exchange, off-budget funds, insurance organizations.

In relation to the audited organization, external and internal audits are distinguished.

An audit can be defined by the groups of operations it checks:

• economic activity in general.
• Financial transactions in general or its separate types.
• financial statements.
• Enterprise management, etc.

In addition, depending on the relationship of legislation to audit, there are:

• Mandatory audit.
• Initiative audit.

The main stages of verification

Any audit check passes three stages.

• Preparatory. At this stage, the auditor gets acquainted with the client, concludes an audit contract with him, draws up an audit plan, and determines the scope of work.
• Collection of audit evidence. At this stage, the actual activity of the auditor is carried out, namely, the collection, study and analysis of all the necessary documents.
• Drawing up an audit report. Here is the systematization and generalization of the information obtained. After the audit, an audit report is drawn up, which includes the auditor's opinion on the reliability and correctness of the business accounting of the audited entity.

Who conducts the audit

An audit can be carried out by both individual auditors and audit organizations.

To become an auditor, a person must meet a number of requirements:

• Have a higher education (economic or legal).
• Have at least three years of work experience related to auditing or accounting activities.
• Possess certain personal qualities.
• Pass the qualifying exam and receive the appropriate certificate.

Requirements for audit organizations:

• The organization must be commercial.
• The number of auditors must be at least three people.
• Have an impeccable business reputation, etc.

What are auditors guided by?

• Federal Law No. 307-FZ of December 30, 2008 "On Auditing" gives the general concepts of the auditor and all related actions.
• Federal auditing standards regulate the procedure for conducting audits.
• The Code of Professional Ethics for Auditors contains the basic principles and rules of conduct for auditors.
• It is logical that when checking the economic activity of the enterprise, the auditor should know "how it should be, according to the law." Therefore, the auditor should be aware of all recent changes in regulations concerning the regulation of economic accounting.

In addition, the specialist must know all the GOSTs of paperwork, the requirements of tax authorities and other supervisory authorities.

Who needs an audit

Art. 5 of the Federal Law "On Auditing" indicates who must conduct an audit.

Who is on this list?

• Open Joint Stock Companies.
• Legal entities whose securities are traded on stock exchanges.
• The Bureau credit histories.
• Non-state pension fund.
• Insurance Company.
• Credit organisation.
• An organization whose annual revenue exceeded 400 million rubles.
• An enterprise whose balance sheet assets exceed 60 million rubles, etc.

The list in this article is not exhaustive, the legislator may provide for a mandatory audit in other regulations.

For organizations that are not required by law to conduct an audit, but will still be useful in the following situations:

• There was a change of director or owners of the organization.
• The organization is up for sale.
• The manager had doubts about the correctness and accuracy of business accounting.
• When attracting new partners or investors.

Audit results

As a result of the audit, an audit report is drawn up, which can be unconditionally positive or modified.

With an unconditionally positive opinion, the auditor does not have any comments or reservations.

A modified opinion is issued when the auditor wants to draw the attention of the person being audited to any situations or factors that may affect the auditor's opinion.

As a result of these factors, the auditor may express a qualified opinion, an adverse opinion, or no opinion at all.

Liability for audit evasion

The auditor's report must be part of the annual financial statements. Otherwise, the tax authorities may not accept it, referring to the fact that without an audit report, the reporting is not reliable.

For failure to submit the required documents within the prescribed period, the tax authorities may impose a fine of 200 rubles for each document not submitted on the basis of Art. 126 tax code RF.

Also, the court may impose an administrative fine of 300 to 500 rubles on an official for failure to submit reports to the tax authorities on time (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Urinalysis is one of the main additional clinical studies that are carried out in medical institutions. Based on the data of this analysis, the doctor can assess the condition of the entire human genitourinary system - any pathology that affects the kidneys, ureters, bladder, or several levels of the urinary tract, in the vast majority of cases, is manifested by violations in the general analysis of urine. Please note that first of all, a general urine test is performed. If pathology is found in it, the doctor usually recommends taking a urine test according to Nechiporenko and Zimnitsky to clarify the diagnosis, as well as urine culture for sterility and determining the sensitivity of microorganisms to antibiotic therapy (this allows for much more effective treatment). Let's look at a few clinical examples, when deviations were found in the analysis of urine, testifying in favor of a particular disease.

Signs of chronic pyelonephritis

• In the analysis of urine, the presence of protein is observed, which normally should not be at all;
• There is a large number of leukocytes, which are collected in flakes;
• Hyaline casts are visualized.

The fact that protein appeared in the urine clearly indicates the pathological permeability of the renal glomerulus - normally large molecules cannot penetrate the filtering membrane. The presence of leukocytes speaks in favor of the fact that some kind of inflammatory process is taking place - pathological changes are confirmed by the presence of a large number of hyaline cylinders.

General urine analysis for glomerulonephritis

The presence of a large number of red blood cells in the sediment (a consequence of serious damage to the renal glomerulus), a lot of cylinders and salts - all this testifies in favor of the nephritic syndrome, which is characteristic of glomerulonephritis. Please note that it will be necessary to make a diagnosis by comparing clinical data and data from an objective examination of a person. Only in this way it will be possible to determine the cause of the violations that have arisen.