HR audit plan. The personnel officer must know how to conduct a personnel audit. Risks arising from the absence of certain

There are working moments when you have to document or prove that some event really took place: the documents were transferred to a new employee, the check was carried out, the old seals were destroyed, and locksmith Ivanov came to work drunk. How to do it? Very simple: you need to activate the event, i.e. draw up an act in which several people confirm with their signatures that this or that fact took place. We will tell you how to draw up an act correctly and give this document legal force, so that in the event of a dispute, it can act as evidence of what happened. The act is drawn up by a group of persons (or a specially created commission) in order to document any fact: the results of the check, the acceptance and transfer of cases, disciplinary offense etc.

HR Records Spot Inspection Report - Audit

Thus, at this stage, the content of personnel documents is checked. Check all the documents that the company has. When reviewing local regulations, it is necessary to check that they do not worsen the position of employees in comparison with labor legislation and disclose the working conditions of the company. All employees must be familiar with local regulations against signature.
When checking local regulations, it is necessary to use the relevant articles of the Labor Code Russian Federation. A consent must be signed with each employee for the processing and transfer of his personal data, if certificates are issued to the employee, at his request, then for each certificate the employee must write a written consent to the transfer of his personal data to a third party.

Drawing up acts in general and personnel office work

Rumyantseva A.P. transmits, and Fedorova Oh.The. accepts the following documents:

1. Orders for core activities for 2013 (originals).
2. Journal of registration of orders for the main activity for 2013 (original).
3. Journal of registration of incoming documents for 2013 (original).

Documents handed over Documents received Rumyantseva A.P. Rumyantseva Fedorova O.V. Fedorova 09/19/2013 09/19/2013 As those present at the drawing up of the act, they usually list those in whose respect an audit is being carried out or an act on a disciplinary offense is being drawn up. A person present cannot be a member of the commission, just as a member of the commission cannot participate in the verification of himself.

Checking HR documentation

• There is no consent to the processing and transfer of personal data.
• There are no properly executed job descriptions for employees, although the employment contract makes reference to the job description.
• Responsible persons of the Company have not been checked for disqualification.
• Mistakes were made in the content of employment contracts, such as: the passport data of the employee and the TIN of the employer are missing, there is no condition for compulsory insurance of employees, the frequency and dates of payment are not prescribed wages No start date specified.
• Work books of employees are incorrectly maintained, namely: in many work books, entries on admission, transfers are not made, entries are made incorrectly in the books.

To eliminate these violations, we wrote a detailed report on the results of the personnel audit and provided instructions for correcting each violation.

The act of checking personnel documents

Attention

The list of all documents that belong to this group is given in Table 1. Table 1 Personnel documents that are mandatory for all employers Document Reference to the normative act Rules of internal work schedule Art. 189, 190 of the Labor Code of the Russian Federation Regulation on the protection of personal data, clause 8 of Art. 86 of the Labor Code of the Russian Federation Instruction on labor protection art. 212 of the Labor Code of the Russian Federation Regulation on wages Art. 135 of the Labor Code of the Russian Federation Vacation schedule Art. 123 of the Labor Code of the Russian Federation Staffing table Art. 57 Labor Code of the Russian Federation Timesheet Art. 91, 99 of the Labor Code of the Russian Federation Orders for core activities Instructions for filling out form T-3 Resolution of the State Statistics Committee of December 25, 1998 No. 132 “On approval unified forms primary accounting documentation Accounting for Trade Operations”, paragraph 45 of the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 “On work books" etc. The book of accounting for the movement of work books and inserts in them p.

40, 41 Decrees of the Government of the Russian Federation of April 16, 2003
For example, if a company has accumulated a lot of damaged letterhead over several years of operation and needs to destroy them, an order is issued in which the employees who make up the destruction commission are listed not only by position, but also by last name (Example 1). This commission will meet only once, do its job, fix its result in the act and cease to exist. Fragment of the order on the destruction of damaged letterheads I ORDER: Create a commission consisting of: Chairman of the commission: head of the preschool educational institution Petrova I.P.
Members of the commission: security service specialist Nuriev S.D., secretary-clerk Kochenkova Yu.A. Please note: the chairman of the commission is also appointed "from above". You cannot appoint yourself as chairman of the commission.
In addition, the commission may include employees who accidentally witnessed some kind of incident.
If it is possible to invite the direct supervisor of the violator to the commission, then this must be done, since the supervisor, in turn, is obliged to monitor discipline in the team entrusted to him. Any colleague of the delinquent employee can become the third member of the commission. Let's give an example of an act on the absence of an employee at the workplace (Example 5).
Act on the absence of an employee at the workplace limited liability“Autosalon Solaris” (LLC Autosalon Solaris) ACT 19.10.2013 No. 5 Moscow about the absence of sales manager V.P. Lebedev Me, the head of the personnel department of OOO Avtosalon Solaris, A.L. Sinitsyna, in the presence of the head of the sales department, Gerasimov M.V. and administrator trading floor Titova G.K. this act was drawn up on the absence of the sales manager V.P. Lebedev at the workplace. from 14.00 to 15.45 today, 10/19/2013.

Act of verification of personnel records management template aktakom

Russian Federation, in order to minimize the risks of penalties associated with the conduct of compliance checks labor law, as well as risks labor disputes and employee complaints. HR audit must be carried out in the following cases:

• during the forthcoming state inspection;
• when changing the HR specialist;
• with the threat of verification after the dismissal of the offended employee (non-payment of wages, bonuses, dismissal at the initiative of the employer);
• when changing the management of the company;
• when legislation changes.

You can conduct a personnel audit on your own or entrust it to a third-party organization. Exist specialized companies who conduct a personnel audit, they will check and write a detailed report that will indicate errors and violations, as well as recommendations for their elimination.

Leontieva Acquainted with the act: Gavrilova P.R. Gavrilova 08.10.2013 Episheva R.T. Episheva 08.10.2013 Kostina A.A. Kostina 08.10.2013 Ryazanov I.M. Ryazanov 10/08/2013 In case No. 24-56 Petrov 10/08/2013 Acts in personnel records management In personnel records management, acts are most often drawn up in order to record a disciplinary offense of an employee, his refusal to carry out the instructions of the head or some other fact that, in the event of a possible dispute with the employee will help the employer prove the legitimacy of their actions.

For example, when terminating an employment contract due to the absence of an employee on the first day at work, it is the employer who will have to prove that on a certain day he new employee was absent from the workplace, and the act is used as evidence.

Info

If the company does not use unified forms of documents, but has developed and uses its own forms, then these forms of documents must be approved by order of the head of the company. When auditing work books, it is necessary to check the presence of an order for the main activity on the appointment of a person responsible for maintaining work books. All work books must be registered in the book of accounting for the movement of work books and inserts in them, all books must be available and all entries (receptions, transfers, awards) must be made in them, inserts must be sewn into work books.

The employer must himself purchase forms of work books and inserts and fix them in the income and expenditure book for accounting for forms of work books and inserts in them.
Certification by signatures of the employee's refusal to familiarize himself with the act (fragment of the act) From familiarization with this act against signature Lebedev V.P. refused. Signatures: Sinitsyna A.L. Sinitsyna 10/19/2013 Gerasimov M.V. Gerasimov 10/19/2013 Titova G.G. Titov 10/19/2013 Thus, having received the task to draw up an act, first of all, it is necessary to determine whether there is a unified form for this type of act, enshrined in a regulatory document.

If one is not found, the act is drawn up in a relatively free form - you just have to adhere to general rules creating this type of document. And in any case, the main thing is to describe what happened as accurately and correctly as possible. Here and below highlighted by the author. According to clause 3.11 of GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation.

"Public institutions: audits and audits of financial and economic activity", 2008, N 2

Examination personnel work

Personnel accounting is one of the components of financial and economic activities budget institution, therefore, has a direct impact on its results. Correctly organized work on the selection of personnel, collection and storage of information on the personnel of the institution allows you to use the resources of the organization in full with the involvement of highly qualified specialists. This, in turn, increases the efficiency of the use of budgetary funds.

However, as in any other direction of the institution's activity, when conducting personnel records mistakes and violations may be made. This article highlights the main points of the audit of personnel work carried out in a budgetary institution.

At the beginning of the article, we define the main tasks and functions of personnel work. The main functions are:

Formation of personnel for filling positions;

Organization of the preparation of draft orders of the institution related to entering the civil service, its passage, the conclusion of a service contract or employment contract, appointment to a position, dismissal from a substituted position, dismissal and retirement of an employee for long service, and execution of relevant decisions;

Maintenance of work books of employees;

Keeping personal files of employees;

Ensuring the activities of the commission for the settlement of conflicts of interest;

Organization and ensuring the selection of personnel, including, if necessary, holding competitions for filling vacancies, and including employees in the personnel reserve;

Organization and provision of certification of employees;

Organization professional retraining, advanced training and training of employees;

Formation personnel reserve, organization of work with the personnel reserve and its effective use;

Ensuring the promotion of employees;

Organization of verification of the authenticity of personal data and other information submitted by a citizen when applying for a job;

Advising employees on legal and personnel issues.

We bring to your attention the algorithm for conducting an audit of personnel work carried out in a budgetary institution.

1. Legislative and regulatory acts:

Budget Code;

Code of Administrative Offenses;

Labor Code;

Federal Law No. 79-FZ of July 27, 2004 "On the State Civil Service of the Russian Federation";

Decree of the President of the Russian Federation of May 30, 2005 N 609 "On approval of the Regulations on the personal data of a state civil servant of the Russian Federation and the conduct of his personal file" (hereinafter - Decree of the President of the Russian Federation N 609);

Decree of the President of the Russian Federation of December 28, 2006 N 1474 "On additional professional education of state civil servants of the Russian Federation" (hereinafter - Decree of the President N 1474);

Decree of the Government of the Russian Federation of April 16, 2003 N 225 "On work books" (hereinafter - Decree N 225);

Order of the Ministry of Finance of Russia dated December 22, 2003 N 117n "On work books";

Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter - Instruction N 25n);

Resolution of the State Statistics Committee of Russia dated 05.01.2004 N 1 "On approval of the forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Resolution of the State Statistics Committee N 1);

Qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated 21.08.1998 N 37 (hereinafter referred to as the Qualification Guide).

2. The tasks of checking personnel work:

Compliance with the requirements of legislative and regulatory acts on labor in the implementation of personnel work;

Availability of system documents related to remuneration (regulation on remuneration, regulation on bonuses, employment contracts, staff list, orders, personal cards, timesheets, etc.), and their compliance with established requirements;

Compliance of the staffing table with the maximum number of employees approved by the higher authority and compliance of the actual number of employees with the staffing table;

Timeliness and completeness of changes and additions to the staffing table;

The correctness of determining categories, coefficients, rates, setting salaries in accordance with industry orders, decrees of the Government of the Russian Federation and other regulatory documents;

The correctness of the establishment of various additional payments and payments (for work at night, holidays, overtime, downtime, etc.) and their compliance with legislative and regulations, as well as system documents;

Keeping records for each employee;

Registration and storage of work books in accordance with the requirements of the legislation of the Russian Federation;

Conducting personnel work with employees (formation of a personnel reserve, advanced training of employees, etc.).

3. Sources of information when checking personnel work:

staffing schedules;

Constituent documents;

Collective agreement, provisions on bonuses, on the establishment of allowances and additional payments, on material incentives, etc.;

Timesheets for the use of working time and payroll;

Employment contracts, labor contracts;

work books;

Orders for hiring, transfer, leave, assignment of categories, dismissal, etc.;

personal cards;

Personal things;

Other system documents.

4. Procedures that can be used when checking personnel work: analysis, review of documents, comparison of documents, survey.

5. The main points of the audit of personnel work.

First of all, personnel work in the institution is carried out by the personnel service. As a result, at the beginning of the audit, you should familiarize yourself with the regulation on the personnel department (personnel department, personnel service, etc.), which is approved by the head of the budgetary institution, and decide on the functions assigned to this department.

To determine the state of personnel records in a budgetary institution, we recommend compiling detailed plan verification, which reflects its main issues, the period of their consideration and the main documents to be verified. An example plan is shown in Table 1.

Table 1

HR Review Plan

List of activities (procedures)	Period holding	Documents to be verified
1. Checking the design and content of system and primary documents on personnel records
Content compliance system documents (regular schedules, regulations, orders etc.) to the legislation of the Russian Federation		Staffing tables, positions about wages, bonuses, financial incentives, orders personnel, collective agreement and others
Determination of the degree of unification primary accounting documents personnel and working hours		job orders, layoffs, payroll worker use time, personal cards, collective agreement
Guidance check work books and contributions entries in them		Orders, personal cards, personal files, work books and other system documents
Checking the correctness of accounting working time		Usage sheets working time
2. Checking the system for setting salaries, allowances, additional payments and other measures financial incentives employees of the institution
Validity check establishment of allowances and surcharges, including for special conditions work (overtime and work at night, work in weekends and holidays and etc.)		Leader's orders, personal cards, personal files, work books, accounting records working time
Validation setting salaries, ranks etc. in accordance with legislation and system documents		Leader's orders, personal cards, personal files
Validation certification		Orders to conduct certifications, results (protocols) of attestations, composition attestation commission
Formation of the payroll fees, material stimulation and usage		Payroll calculations, staffing standards numbers approved superior organization, payroll distribution orders, financial incentive, awards, promotions, etc.
Formation of a personnel reserve, correctness of listing employees who have potential opportunities career development		Documents containing personnel institution reserve, results certifications, working documents personnel services, etc.
Increasing educational and professional level employees of the institution		Plan (schedule) increase qualifications of workers institutions, including universities, on a special organized courses advanced training, seminars within the department and outside of it. The presence of evidence certificates and other documents confirming professional and educational level employees of the institution

In the event that personnel records in an institution are maintained using software systems, the following questions need to be considered:

Concentration of functions and knowledge: whether data processing personnel have detailed knowledge of the relationship of data sources, the process of obtaining, distributing and using them;

Concentration of programs and data: whether there is a possibility of access by unauthorized persons to computer programs and the threat of changing the programs or data themselves;

No entry of documents: whether written confirmation is issued for data entry.

Let us consider in detail the verification questions proposed in the program.

1. Checking the design and content of system and primary documents for personnel records.

The legality of the maintenance of personnel is established according to staffing tables and staff standards. Staffing tables must, in form and content, comply with the requirements of the legislation of the Russian Federation, namely:

Staffing tables are drawn up using the T-3 form, approved by the Decree of the State Statistics Committee No. 1;

The number of staff units provided for by the staffing table should not exceed the staffing limit established by the higher organization;

wage fund in staffing must not exceed the wage fund approved by the higher authority;

Discharges, salaries, surcharges, allowances must comply with the stipulated positions of the staff list and the legislation of the Russian Federation;

The staffing table is approved for a certain year, changes are made to it by orders of the head, in which the basis for making such changes is given;

The positions provided for by the staff list must comply with the legally established positions and specialties in accordance with the qualification requirements or qualification directories, as well as the specifics of the activities of a budgetary institution and departmental documents.

In addition to the staffing table, budgetary institutions draw up staffing arrangements - working documents for personnel records, in which, in addition to the established positions and specialties, the names and initials of the employees occupying these positions are indicated. As a rule, the form and content of such documents are determined by orders, methods and instructions approved by ministries and departments, and sometimes by the institutions themselves. We recommend using regular arrangements when conducting checks of personal files, personal cards of employees, work books, timesheets, since the information contained in such arrangements allows you to determine the structure and sequence of checks without resorting to the help of personnel officers in compiling lists for checks, which sometimes take too long.

In addition to the staffing table, other documents that are the main ones for labor activity, such as a collective agreement, labor contracts (contracts), provisions on remuneration, on material incentives, bonuses, incentives, for the correctness of their drafting and compliance with the legislation of the Russian Federation.

Statutory legal form regulation labor relations is a collective agreement or other documents (regulations, founding documents), which fixes all the conditions of remuneration that are within the competence of the institution.

The Labor Code establishes the level of working conditions and protection of the labor rights of employees. Violation of any article of the Labor Code of the Russian Federation is a serious illegal action and is punishable by administrative or criminal procedure, therefore, the implementation of the rules established in its articles is mandatory for all managers and employees.

Each budgetary institution should develop and adopt a regulation on remuneration in accordance with the collective agreement concluded between the administration and representatives of the labor collective, and (or) in accordance with the legislation of the Russian Federation. It provides for forms of remuneration for all categories of workers, rates and rates, as well as a system of rewarding each category of workers for the results of their work. The provisions should be based on such principles under which each worker, without coercion, becomes interested in a constant increase in labor productivity.

After checking the legality of the maintenance of personnel, the auditor examines the conditions of remuneration, internal labor regulations and other issues provided for by the legislation of the Russian Federation (or the collective agreement, annexes to it and separate agreements).

Checking personnel work involves reviewing documents for the correctness of their execution. The forms of primary accounting documents for personnel records are approved by the Decree of the State Statistics Committee No. 1, which also determines the procedure for filling them out. In the case of automated personnel accounting, the output forms must also comply with the standards, but you can add necessary details that do not worsen the position of employees, subject to the approval of such forms in the accounting policy of the institution.

The primary documents for accounting for the number of workers and employees and their movement are orders for admission, dismissal or transfer to another job, for the provision of vacations.

Primary documents on hiring, dismissal, movement within the organization, transfer from one position to another, granting leave, use of working time are shown in Table 2.

table 2

Unified forms of documents on personnel records,

working hours and settlements with personnel on remuneration

Number (code) of the unified forms	Form name
Personnel accounting
	Order on hiring an employee
	Employee's personal card
	staffing
	Order to transfer an employee to another job
	Order on granting leave to an employee
	Vacation schedule
	Order to terminate the employment contract with employee (layoff)
	Employee incentive order
On the accounting of working time and settlements with personnel on remuneration
	Time sheet and payroll

During the audit, the auditor must familiarize himself with the personal files of the employees of the institution. Personal files are considered not only from the point of view of their execution and the timeliness of entering and filing documents in personal files, as well as the correctness of their storage, but also taking into account the information contained in them, which allows assessing the level of employees and their suitability for their position. Of course, the auditor is not entitled to disclose and use information about the employees of the institution for his own personal purposes, this check is aimed at determining the correctness of establishing positions for employees and compliance with the labor legislation of the Russian Federation.

When checking personal files, one should be guided by documents regulating the procedure for their maintenance and execution. Thus, in relation to civil servants, Decree of the President of the Russian Federation N 609 approved the Regulations on the personal data of a state civil servant of the Russian Federation and the conduct of his personal file.

In personal affairs, the auditor needs to pay attention to the employment contract (contract) concluded with the employee. The concept of an employment contract is disclosed in Art. 56 of the Labor Code of the Russian Federation, according to which an employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure working conditions provided for by the Labor Code, laws and other regulatory legal acts. Collective agreement, agreements, local regulations containing regulations labor law, it is prescribed to pay wages to the employee in a timely manner and in full, and the employee undertakes to personally fulfill the labor function comply with the internal labor regulations in force in the organization. The employment contract must specify:

Surname, name, patronymic of the employee (surname, name, patronymic of the employer - individual) who has entered into an employment contract;

Place of work (indicating the structural unit);

Start date of work;

The name of the position, specialty, profession, indicating qualifications in accordance with the organization's staffing table or a specific labor function.

Moreover, if, in accordance with federal laws, the provision of benefits or the presence of restrictions is associated with the performance of work in certain positions, specialties or professions, then the names of these positions, specialties or professions and qualification requirements they must comply with the names and requirements specified in the qualification reference books approved in the manner established by the Government of the Russian Federation. Currently, the Qualification Handbook is used for this.

It should be borne in mind that the names of positions in budgetary institutions, as a rule, are established by departmental documents, as well as on the basis of the Unified nomenclature of positions of employees and the Unified tariff qualification handbook works and professions and other documents approved in accordance with Art. 143 of the Labor Code of the Russian Federation by the Government of the Russian Federation.

The labor schedule in the institution is determined by the internal labor regulations. These are local regulations that regulate, in accordance with the Labor Code and other federal laws, the procedure for hiring and dismissing employees, the basic rights, duties and responsibilities of an employment contract, working hours, rest time, incentives and penalties applied to employees, as well as other regulatory issues. labor relations in a budgetary institution. The internal labor regulations are approved by the head of the institution, taking into account the opinion of the representative body of employees and are, as a rule, an annex to the collective agreement. The head of the institution must, in accordance with the Labor Code of the Russian Federation, laws, other regulatory legal acts, create the conditions necessary for employees to comply with labor discipline.

Thus, when conducting an audit of the personnel work of an institution, the auditor should familiarize himself with the documents regulating the labor schedule in the institution, primarily for their compliance with the requirements of the legislation of the Russian Federation: the situation of employees should not be worse than it is provided for by labor regulations.

During the audit, the auditor compares the supporting documents that are the basis for the calculation of wages, and analyzes their content. In addition, documents are checked that are drawn up when the actual hours worked deviate from the normative, work at night, an increase in the volume of work, etc. For this, time sheets, shift schedules, sheets of temporary disability, orders for the institution are used. As a rule, such documents are compiled by the personnel department of the institution and stored in it.

So, when paying for work on holidays or weekends, overtime it is necessary to check the availability of orders from the head of the institution on involvement in such work, indicating the reasons, dates for the start and end of work, compare the data of the order with the time sheet and shift schedule, check the correctness of the calculation, taking into account the total number of hours worked by a particular employee. At the same time, the correctness of determining the duration of paid vacations for personnel is checked. In this case, personal cards of employees (form N T-2), documents confirming the right to additional and extended holidays, orders for the institution are used.

Particular attention is drawn to the correctness of determining the number of full months worked in the last working year for the payment of compensation for unused vacations when laying off workers.

It is necessary to take into account possible cases of inaccuracy of data on hours worked in the timesheets of its use, when the number of working days shows the days paid for the period of vacation or temporary sick leave. Therefore, all documents identified during the audit that contradict the data of the time sheets, and the reasons for this violation should be clarified with the immediate superiors of specific employees.

As for the design of the time sheet, its form was developed for budgetary institutions and is given in Appendix No. 2 to Instruction No. 25n.

AT without fail during the period of verification of personnel work, the auditor must review the work books of employees in order to identify the so-called nominees. Using staffing arrangements, payrolls, personal files and other documents that determine the actual number and nominal composition of the employees of the institution, the auditor checks them with work books. In the case of identifying persons who do not work in the institution, but at the same time receive wages, the auditor documents all the facts, makes copies of all documents confirming this fact, and transfers the information received to law enforcement agencies.

In addition, when viewing work books, the correctness of their filling, registration and amendments is checked. The rules for maintaining and storing work books and their inserts, as well as their forms, are determined by the Government of the Russian Federation. AT this moment the procedure for registration, maintenance, storage and the form of the work book are established by Resolution N 225.

When checking work books, the auditor should pay attention to making entries in the work book (no later than a week from the date of approval of the order or other reason for the entry) and to the content of the information, for example, place of work, positions held and work performed (Section II of the Rules for maintaining and storing work books, production of work book forms and providing employers with them, approved by Resolution N 225).

Note that the work book is issued on the basis of the Instructions for filling out work books, approved by the Decree of the Ministry of Labor of Russia dated 10.10.2003 N 69 (hereinafter referred to as Resolution N 69). This Instruction clarifies the process of filling out sections of the work book, determines the procedure for entering information about the employee, work, rewarding the employee, dismissal and hiring (for various reasons), as well as the procedure for issuing a duplicate of the work book.

The legislation of the Russian Federation provides for liability for violation established order maintaining, accounting, storing and issuing work books. For violation of the established procedure for maintaining, accounting, storing and issuing work books, officials are liable under Art. 5.27 "Violation of the legislation on labor and labor protection" of the Code of Administrative Offenses of the Russian Federation, namely in the form of an administrative fine on officials in the amount of 1000 to 5000 rubles; for an institution - from 30,000 to 50,000 rubles. (or administrative suspension of activities for up to 90 days). Repeated violation entails disqualification for a period of one to three years.

The officials responsible for organizing work on maintaining, storing, recording and issuing work books and inserts in them include the employer (clause 45 of Resolution N 225) and an authorized person appointed by order of the head responsible for maintaining, storing, recording and issuing labor books.

The auditor should keep in mind that, in accordance with clause 40 of the Rules for Accounting for Forms of a Labor Book and Inserts in it, accounting is kept in the Income and Expenditure Book for Accounting for Forms of a Labor Book and an Insert in It and the Book of Accounting for the Movement of Labor Books and Inserts in Them, which are numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed. The forms of these books are approved by Resolution N 69 (Appendices N N 2 and 3).

The income and expense book for accounting for the forms of the work book and the insert in it is maintained by the accounting department of the institution, and the book for recording the movement of work books and inserts in them is maintained by the personnel service or other department of the institution that draws up the admission and dismissal of employees.

When checking personnel work, it is necessary to check whether all work books accepted from employees upon admission to work, as well as work books and inserts in them indicating the series and numbers issued to employees again, are registered in the book of accounting for the movement of work books and inserts in them. At the same time, the receipt of a work book in connection with the dismissal must be certified by the signature of the employee not only in this accounting book, but also in a personal card.

In the previous issue, the readers were presented with the tasks of checking personnel work, as well as a verification plan consisting of several stages, one of which was considered. In this issue, we will finish talking about the first stage of verification (checking the design and content of system and primary documents for personnel records) and consider the remaining stages.

So, when checking personnel work, the auditor needs to pay attention to a number of issues, such as:

The correctness of the execution of orders in the institution on the hiring and dismissal of staff. When checking, the Decree of the Goskomstat of Russia dated 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Decree of the Goskomstat N 1) is used;

Correctness of registration and timeliness of submission to the accounting department of timesheets of personnel;

Availability of work books of employees and their compliance with the persons listed in the statements and staffing;

The correctness of the admission, registration and dismissal of persons, including those working on a part-time basis, when combining professions and temporary substitution;

Compliance of appointments to certain positions of working and newly hired employees of institutions with qualification requirements, as well as the use of work books, personal files and certification materials that are compared with qualification requirements (when checking, you can use the Labor Code of the Russian Federation);

Compliance of employees with positions and staffing tables. Methods are used to bypass workplaces, analyze professional specialization according to work books, education documents, qualification materials, acts of acceptance and surrender of positions (material values, documents), as well as identify actual performers according to current documentation drawn up in subdivisions of a budgetary institution (the functions performed are compared with official duties for the position held);

Timeliness and correctness of the certification of managers and specialists, assignment qualification categories employees;

The correctness of the calculation of the length of service of employees of the audited institution and the availability of protocols of commissions for its establishment;

Availability and legality of lists and lists developed and approved by system documents (collective agreement, regulations, etc.) for providing employees with benefits and compensations established by the current legislation, providing additional paid holidays;

The correctness of the paperwork for assigning pensions to staff on preferential terms and in preferential amounts.

Example 1. In November 2007, an audit of the personnel work of the POU Technological College was carried out for the period from 01/01/2006 to 10/01/2007. The following has been verified.

The staff list for 2006 was approved by the head of the institution and agreed with the head of the higher organization - the Federal Agency for Education. In violation of paragraph 1 of the Decree of the State Statistics Committee No. 1, the staffing table for 2006 was drawn up in an arbitrary form (it should have been in the T-3 form). The staffing table for 2007 was drawn up in the T-3 form, approved by the acting head of the institution and agreed with the head of the Federal Agency for Education.

As of 10/01/2007, the staff of the college was 200 units, including 10 units of MOS and 4 units of drivers. In fact, 195 units are employed, including 8.5 units of MOS and 4 units of drivers. In violation of the Order of the Federal Agency for Education dated 12.01.2007 N 4-k, the position of a janitor of the official territory was introduced into the staff list of the institution for 2007.

In violation of clause 1 of the Decree of the State Statistics Committee N 1, the personal cards of employees (form T-2) are not filled out: there are no signatures of the owners of work books in section. 3, 4 forms, for example Orlova S.I., Volkova O.V., Naryshkina G.I. During the inspection period, the violation was eliminated.

In violation of paragraph 1 of the Decree of the State Statistics Committee No. 1, orders for a business trip were not issued in the T-9 form.

In violation of paragraph 10 of the Rules for maintaining and storing work books, preparing blank work books and providing employers with them, approved by Decree of the Government of the Russian Federation of 04/16/2003 N 225, entries in the work book of some employees of the institution about the transfer or appointment to a position were made out of time one week from the date of issuance of the order). For example, at the time of the check in the work book of Orlova S.I. no entry was made on the appointment to a new position by order of 01.11.2007 N 38 / 07-06. During the inspection period, the violation was eliminated.

Timesheets were kept monthly in the form 0504421, approved by the head of the college. No violations found.

2. Checking the system for setting salaries, allowances, additional payments

and other measures of material incentives for employees

institutions

In addition to general issues, specific issues have been identified for budgetary institutions:

Availability of an annual payroll fund approved by a higher organization; the correctness of the inclusion in the payroll of the size of tariff rates ( official salaries), including for vacant positions, increases, amounts of allowances and additional payments to tariff rates; timeliness and correctness of the adjustment during the year of the approved wage fund; the legitimacy of the use of payroll savings; setting maximum wages for highly skilled workers; establishment of additional payments for the actual combination of professions and other stipulated payments due to savings in the wage fund; the presence of overexpenditures of the wage fund for the past year, the reasons and the officials responsible for this;

The correctness of the calculation and the availability of a financial incentive fund approved by the head of the institution; availability of a developed and approved collective agreement or provision on bonuses; organization of material incentives for employees of the institution (directions for using the material incentive fund, compliance with the indicators and conditions for the payment of bonuses, incentive bonuses and material assistance).

The formation of the wage fund can also be attributed to personnel work in terms of preparing and issuing orders that approve the procedure for the formation and use of this fund (regulations on wages, bonuses, material incentives, etc.).

The payroll includes the amounts of remuneration in cash and in kind accrued by the enterprise for hours worked and not worked, incentive bonuses and allowances, payments related to the mode of work and working conditions, bonuses and lump-sum incentive payments, as well as payments for food, housing, regular fuel.

The following are subject to inclusion in the payroll:

1) payment for hours worked (basic salary):

Bonuses and remuneration of a regular or periodic nature, regardless of the sources of their payment;

Salary supplements and allowances professional excellence, combination of professions and positions, access to state secrets);

Monthly and quarterly seniority bonuses;

Compensation payments related to the mode of operation;

Payment for work on weekends and holidays;

Payment to employees for rest days (time off) provided in connection with work in excess of the normal working hours;

Payment of the difference in salaries during temporary substitution;

Remuneration of labor of persons employed part-time;

2) pay for hours not worked (additional wages):

Payment of annual and additional holidays;

Payment for additional vacations provided under the collective agreement;

Payment of preferential hours for teenagers;

Payment for study holidays;

Compensation for forced absence.

In budgetary institutions, time-bonus, piece-bonus wage systems, as well as a system of payment under a civil law contract, can be used. Many institutions have established a tariff system of remuneration, which includes tariff rates(salaries), tariff scale, tariff coefficients.

Billing of works and assignment to employees tariff categories are made taking into account the Unified Tariff and Qualification Handbook of Works and Professions of Workers, the Unified Qualification Handbook for the Positions of Managers, Specialists and Employees.

The bonus system for employees may include bonuses for managers and specialists for the main results of economic activity and special bonuses for performing work in certain areas that require increased responsibility.

The bonus system provides for the possibility of making changes and additions to the current provisions for all types of bonuses, suspension or change of validity periods separate provisions on bonuses, as well as the introduction of new or cancellation of existing provisions, depending on their relevance and financial condition institutions.

As a rule, the head of the institution has the right, at the request of the heads of departments, to completely or partially deprive the bonus individual employees for production omissions made in the work:

absenteeism;

Appearance at work in a state of intoxication;

Failure to fulfill the tasks of the head of the department;

Violation of safety regulations, fire safety;

Violation of labor production discipline;

Violation of established deadlines for document circulation.

All of the above and other grounds that lead to a decrease or increase in the size of the bonus must be indicated in the regulation on bonuses or other document regulating the procedure for issuing bonuses in the institution.

To check bonuses for performance results and material incentives for employees, the following are used:

Collective labor agreement (if any);

Regulations on bonuses indicating specific indicators of bonuses for each position and cases common to all employees when bonuses are not provided;

Calculations of the annual payroll fund;

Accounting for the performance of bonus indicators for each structural unit;

Documents evidencing violation of the conditions of bonuses by specific employees;

Orders of the head of the institution on the payment of bonuses and measures applied to violators;

Accounting for the use of the material incentive fund for each source of payments.

First, the correctness of the calculation of the planned amounts of the material incentive fund and material assistance for annual payroll funds is checked with the allocation of the fund for material incentives and material assistance. If during the year there were changes in the amount of wages (salaries or the rate of the 1st category of the ETS, the amount of allowances and additional payments included in the payroll), regular or payroll employees, then the correctness of the changes made to the calculation and adjustments to the total amount of the annual fund is established, taking into account the timing of the changes made.

The legitimacy of payments from the material incentive fund and material assistance is checked using the specific criteria for assessing skill or achieved results in work, types of important work, as well as conditions and omissions in work, under which the payment of bonuses incentive is not provided. For verification, the orders of the head of the institution and the documents that served as the basis for their publication (written statements of employees, memos of the heads of structural divisions, etc.) are also used.

In addition to the types of payments discussed above, the following can be provided in a budgetary institution:

For combining professions (positions), expanding the service area, performing the duties of a temporarily absent employee;

For work at night, evening shift;

For irregular working hours for drivers;

Brigadiers (link) from among the workers who are not released from their main work, for leading the team (link);

Per harmful conditions labor;

For professional excellence;

For the fulfillment of important work for the period of its implementation;

Per high achievements in work and highly qualified managers, professionals and employees.

The amounts and conditions of these additional payments are regulated by the regulations, orders and other normative acts approved in agreement with the trade unions.

During the audit of personnel work carried out in budgetary institutions, certain issues of labor legislation are subject to verification:

Compliance with the established certification procedure;

Compliance with the established procedure for the conclusion and implementation of a collective labor agreement and other provisions on remuneration;

Compliance with the regime of working hours and rest time, regulation and labor protection, compensation for harm caused in the performance of duties;

Providing guarantees, compensations and benefits to certain categories of employees, etc.

When conducting an audit, both documented complaints and appeals of employees during the audit are taken into account. Documentation of the attestation commission, trade union bodies, investigation materials and other documents are involved. If necessary, clarification of certain issues of labor legislation is carried out through labor inspection.

When checking the correctness and legality of the certification of employees of budgetary institutions, one should be guided by the requirements of the Decree of the Ministry of Labor of Russia of November 11, 1992 N 32 "On approval methodological recommendations to improve the organization of wages for employees of institutions, organizations and enterprises that are on budget financing, based on the application of the Unified tariff scale wages" and the Decree of the Ministry of Labor of Russia N 27 and the Ministry of Justice of Russia N 8 / 196 of 10/23/1992 "On approval of the main provisions on the procedure for attestation of employees of institutions, organizations and enterprises that are on budget financing", as well as relevant industry regulations and orders of ministries and agencies that determine the timing of certification.

It should be borne in mind that for each employee subject to certification, no later than two weeks before the start of the certification, his immediate supervisor must prepare a submission containing a comprehensive assessment of the employee’s compliance with the qualification requirements for the position and pay category, his professional competence, attitude to work and quality of performance official duties, as well as information about the results of work for the past period. The certified employee must be familiarized with the materials submitted to the certification commission in advance (at least two weeks before the certification). Thus, when viewing certification documents, attention should be paid to the dates of the documents, to the availability, and also to the correctness of the certification schedule, which is approved by the head of the institution and brought to the attention of the certified employees.

The certification schedule indicates the name of the unit in which the person being certified works, his last name, position, the dates of the certification and submission of the necessary documents to the certification commission, as well as the positions and names of the employees responsible for their preparation.

The order of the head approves the attestation commission consisting of the chairman, secretary and members of the commission. The attestation commission includes heads of departments, highly qualified specialists and representatives of the trade union organization. When checking, you can pay attention to the availability, timeliness and correctness of the preparation of this order.

Since the results of the certification (assessment and recommendations) are entered in the certification sheet, which is compiled in one copy, signed by the chairman, secretary and members of the certification commission who took part in the vote, and stored in the employee's personal file, personal files are subject to verification.

In addition, the results of the certification, after their approval by the order of the head, are entered into the work book of the employee. This means that when checking work books, attention should be paid to making records of certification.

When checking the correctness and legality of the certification, it is possible to consider indicators for assessing professionalism and business qualities workers. These indicators are approved, as a rule, by departmental documents or documents of the institution. In this case, it is possible to establish the compliance of the indicators with the requirements of the legislation in this industry according to the qualification requirements, as well as their objectivity.

With regard to the verification of the certification of civil servants, one should be guided by the requirements of Art. 48 federal law dated 27.07.2004 N 79-FZ "On the State Civil Service of the Russian Federation" (hereinafter - Federal Law N 79-FZ), as well as the requirements of the Decree of the President of the Russian Federation of 01.02.2005 N 110 "On the certification of civil servants of the Russian Federation".

Example 2. In November 2007, an audit of personnel work in hospital No. 5 was carried out for the period from 01/01/2006 to 10/01/2007. The staffing of the institution in 2006 was 155 units, in 2007 - 152 units. The following has been verified.

The wage fund for 2006 was formed on the basis of the Order of the superior organization (Department of Health) of December 13, 2005 N 465. The wage fund for 2007 was formed on the basis of the Order of the higher organization (Department of Health) of December 1, 2006 N 800.

In violation of Annex No. 2 to Order No. 465 of the Department of Health dated 13.12.2005, the wage fund for 2006 was calculated based on the maximum number of employees of 157 staff units (followed by 155 staff units). Thus, the overstatement amounted to 35,400 rubles. The calculation is given in Appendix No. 5 to the inspection report.

In the period under review, bonuses were paid on the basis of orders of the head of a higher organization, orders of the head of the institution and regulations on the procedure for bonuses and the establishment of monthly allowances for hospital employees N 5 dated 01/23/2006 N 8. Violations were not established.

Accruals and payments of material assistance to employees of the institution were made on the basis of orders from the heads of the higher organization, orders from the head of the institution and the provision on the provision of financial assistance to hospital employees N 5 with additions and changes, approved by order of the head of the institution dated 12.05.2005. In violation of paragraph 8 of the provision on the provision of material assistance in 2006, material assistance was issued to some employees without grounds (an application for the issuance of material assistance and an order from the head) for a total amount of 25,000 rubles.

3. Checking the implementation of work with the personnel of the institution

In order to increase interest, and hence the effectiveness of the work of personnel in each budgetary institution, a personnel reserve should be formed.

Since the purpose of checking the financial and economic activities of budgetary institutions is to check the feasibility and efficiency of the use of budgetary funds, it is recommended to consider the formation of a personnel reserve of an institution when checking personnel work, especially when exercising departmental control.

The documents on the basis of which the reserve is formed are, as a rule, approved within the ministry, service or agency. However, there are basic principles for the formation of a reserve - let's consider them using an example civil service. In doing so, one should be guided by Art. 64 of the Federal Law N 79-FZ.

So, the personnel reserve is formed taking into account consolidated register civil servants of the Russian Federation and received applications from civil servants (citizens) on a competitive basis to fill positions in the civil service. The personnel reserve is formed to replace vacant position civil service in the same and/or other state body in the order of promotion of a civil servant. The inclusion of a civil servant (citizen) in the personnel reserve of a state body to fill a civil service position is carried out based on the results of a competition.

Thus, when checking the correctness of the formation of the personnel reserve, it is necessary to consider the documentation for the competition for the position held, as well as the results of this competition. In addition, you can check whether all employees who have passed the competition are included in the personnel reserve and whether the position of the personnel reserve corresponds to their potential level. The documents that should be reviewed are the orders of the head of the institution, a personal file and other documents confirming the employee's official activities (the results of attestations, working documents of personnel services, etc.).

The auditor must also check whether the requirements of the regulation on the personnel reserve in the civil service (approved by the President of the Russian Federation and the regulatory legal act of the constituent entity of the Russian Federation) are observed when forming the personnel reserve.

The professional and educational level of the employees of the institution must be constantly raised. The responsibilities of personnel services include the organization of advanced training of employees.

When checking personnel work in the direction of improving the qualifications of employees of the institution, it is necessary to refer to regulatory documents. For example, in relation to civil servants, one should study the provisions of Decree of the President of the Russian Federation of December 28, 2006 N 1474 "On additional professional education of state civil servants of the Russian Federation" (hereinafter - Presidential Decree N 1474), which approved the Regulations on the procedure for obtaining additional vocational education state civil servants of the Russian Federation.

Since the grounds for sending a civil servant to study under an educational program are the appointment of a civil servant in the order of promotion to another civil service position on a competitive basis, the inclusion of a civil servant in the personnel reserve to fill a civil service position on a competitive basis and the decision of the attestation commission on the compliance of a civil servant replaced position of the civil service, subject to the successful development of it educational program, then especially carefully you should check the workers who fall into the above categories. At the same time, it is necessary to pay attention to the fact that the professional retraining of a civil servant is carried out taking into account the profile of his education, especially in the case of a change in the type of his professional service activity.

In addition, advanced training of a civil servant is carried out at least once every three years. A civil servant, first accepted to the position of the civil service, is sent for advanced training after probationary period or six months after entering the civil service. Another type of advanced training is possible - an internship. The purpose of the internship is to study advanced, including foreign, experience and consolidate the theoretical knowledge gained by civil servants during the period of professional retraining or advanced training, and the acquisition of practical skills and abilities for their effective use in the performance of their duties.

The personnel department of the institution must draw up applications for the training of employees, for example, civil servants, in the form in accordance with Appendix No. 1 to Presidential Decree No. 1474, which are submitted within a certain time frame (no later than March 1 of the year preceding the planned one) along with progress reports.

Thus, the personnel department must have a plan (schedule) for the advanced training of employees of institutions, including in universities, at specially organized advanced training courses, seminars inside and outside the department, or other documents containing information on advanced training courses for employees of the institution.

In addition, all documents and (or) their copies confirming the educational and professional level of employees (certificates, certificates, certificates, etc.) must be available in the personnel department and filed, as a rule, in the personal files of employees.

Example 3. In November 2007, an audit of the personnel work of Inspectorate No. 1 of the Federal Tax Service was carried out for the period from 01/01/2006 to 10/01/2007. The audit found that in violation of Art. 64 of the Federal Law N 79-FZ, persons working in the inspectorate and who passed the competition for filling a new civil service position were not included in the personnel reserve of a state body to fill another civil service position, for example Vorozhtsova A.A., Kudryavtsev R.O., Malyshev P.A.

In violation of clause 5 of the Regulations on the procedure for obtaining additional professional education for state civil servants of the Russian Federation, advanced training of civil servants is carried out less than once every three years (for example, Ilyina R.I., Krapivnikova I.A., Raikina E.O. took advanced courses qualification in October 2003).

The main permissible violations in the implementation

personnel work

The main violations committed include the following:

Lack of systemic documents related to remuneration (regulations on remuneration and bonuses, employment contracts, staffing, orders, personal cards, timesheets, etc.), and their non-compliance with the requirements established by the legislation of the Russian Federation;

Non-compliance of the staffing table with the maximum number of employees approved by the higher authority;

Deviation of the actual number of employees from the number approved by the staffing table;

Establishment of categories, coefficients, rates, salaries in violation of the requirements of decrees of the Government of the Russian Federation, industry orders and other regulatory documents (overestimation or underestimation);

Unlawful establishment of various additional payments and payments (for work at night, holidays, overtime, downtime, etc.) and overestimation of their amounts;

Lack of accounting for each employee, lack of personal files and personal cards or their maintenance in violation of the requirements of the legislation of the Russian Federation;

Registration and storage of work books with violations of the requirements of the legislation of the Russian Federation;

Incorrect registration of primary documents for personnel records (lack of details, incomplete filling of forms, etc.);

Lack of a personnel reserve, incorrect formation of a reserve and maintaining documentation on it;

Lack of work with the staff of the institution to improve qualifications, professional and educational level, etc.

In conclusion, we note that the scope of the audit (solid or selective) is determined, as a rule, by the auditor independently, depending on the scale of the operations performed and the period of the audit.

In addition, it should be remembered that the audit is carried out with the obligatory use of regulatory documents regulating the procedure for conducting personnel work, while it is necessary to take into account departmental documents that clarify the procedure for applying certain regulations, taking into account the specifics of the activities of a budgetary institution. Based on the audit of personnel work, the auditor draws conclusions, which must necessarily contain references to regulations indicating the name of the document, its number and the date of its approval, as well as the article, paragraph, subparagraph that were violated. At the same time, the subjective assessment of the auditor on any issues in the act or certificate of the audit should not be covered.

M.Volchkova

Journal Expert

"Public institutions:

audits and checks

financial and economic

activities"

Signed for print

The second is outgoing information and reference documentation:

• responses to incoming requests;
• proactive and information documents organizations (proposals, applications, letters, certificates, reviews, contracts, etc.).

The third is internal information and reference documentation:

• internal correspondence (reports, service, explanatory notes);
• other documents (minutes, plans, acts, reports, etc.).

Accounting for information and reference documents Keep records of incoming and outgoing information and reference documentation in the personnel department in the registers of incoming and outgoing correspondence. Processing of incoming correspondence can be handled by a specially authorized employee personnel service(secretary, clerk).

Order on conducting an audit of personnel documentation (sample filling)

The actual time worked by employees is recorded in the time sheet. Regulations on sending employees on a business trip (or the corresponding section in the PWTR).

It would seem that all issues are regulated by the Regulations on the Peculiarities of Sending Employees to business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (as amended on July 29, 2015) and a number of other by-laws regulating business trips. However, according to Part 4 of Art. 168 of the Labor Code of the Russian Federation, all non-state employers are required to have a collective agreement or LNA regulating the procedure and amount of reimbursement of expenses associated with business trips.
Compensation for expenses that employees incur during a business trip can be accepted as expenses of the organization, according to tax code RF, only if it is specified in collective agreement or LNA.

Order on conducting a personnel audit (sample filling)

Organizational documents Organizational documents, in particular, include: Administrative documents Administrative documents include:

• orders and instructions, which reflect the issues of work with personnel;
• personnel documents reflecting the movement and accounting of personnel (personal cards, personal files).

Preparation of organizational and administrative documents When preparing organizational and administrative documents, use unified documents approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. surnames, disciplinary action etc.

d.).
The main ones are: - Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” (together with the Rules for maintaining and storing work books); - Decree of the Ministry of Labor of Russia dated 10.10.2003 N 69 "On approval of the Instructions for filling out work books" (hereinafter - the Instructions for filling out work books); - Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Decree N 1); - Order of the Ministry of Culture of Russia dated August 25, 2010 N 558 "On approval of the List of standard administrative archival documents generated in the course of activities government agencies, local governments and organizations, indicating the terms of storage"; — Federal Law of July 27, 2006 N 152-FZ “On Personal Data”; — GOST R 6.30-2003 “Unified Documentation Systems.

The procedure for conducting an internal personnel audit

Attention

In such a journal, the regulatory authorities make a record of the inspection carried out. The standard form of the journal was approved by the Order of the Ministry of Economic Development of Russia dated April 30, 2009 No. 141.

Remember that the magazine must be stitched, numbered and certified by the seal of a legal entity or individual entrepreneur. 10. Register of employees leaving on business trips from the sending organization (Appendix No. 2).
Register of employees who arrived at the organization to which they are seconded (Appendix No. 3). The obligation to keep these logs is established by the Procedure for Accounting for Employees Leaving on Business Trips from the Sending Organization and Arriving at the Organization to which they are seconded, approved by order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No.
No. 739n. 11. Local regulations.

Checking HR documentation

Important

In the event of an audit personnel documentation when changing the leadership of the personnel service or a specialist in personnel records management, it is additionally necessary to draw up an act of acceptance and transfer of cases, the annex to which will be a list of work books (indicating the full name of the owner, the series and number of the work book and inserts (if any) )). In conclusion, we note that during the periodic audit of personnel documentation, the employer has the opportunity to avoid sanctions from regulatory authorities - fines, suspension of the organization, criminal liability.

In addition, if the audit is carried out on its own, personnel workers have the opportunity to improve their professional level by detecting and correcting own mistakes. Also, we will name the main regulations that must be followed when checking personnel documentation.

We conduct an internal HR audit

One-time personnel audits are carried out either by a new official taking cases, or with the involvement of external experts. You can conclude a contract for the provision of services with a specialist or with an organization specializing in conducting a personnel audit.

How to start an internal HR audit? It is necessary to check the presence (absence) of LNA at the employer and compliance with their regulatory requirements. Any employer, regardless of the legal form and form of ownership, must have a LNA.

RISKS ARISING WHEN THERE IS NO PART OF THE Employer Wage Regulations This document is not a mandatory employer's PDA. To calculate wages, it is enough to have employment contracts with employees and relevant orders (on hiring, transferring to another job, etc.).

P.). However, Art.
The final step of the first stage of the personnel audit is the verification of documents - which documents are available and which need to be developed. For convenience, the reconciliation results can be summarized in a table (Table 3) internal labor regulations Regulations on remuneration Regulations on bonuses Staffing schedule Vacation schedule ... ... Examination of documents After we have determined the list of required documents, checked their availability, it is necessary to check their correctness, as well as compliance with legal requirements.

Order on conducting a personnel audit sample

Law of December 26, 2008 No. 294-FZ). A single list of documents that the inspection may request from the organization is not established by law. The list of such documents is determined individually for each case of the audit, depending on the purpose of its conduct, and is reflected in the order (order) on the conduct of the audit (p.

8 h. 2 tbsp. 14 of the Law of December 26, 2008 No. 294-FZ). In particular, the labor inspectorate may request: - the constituent documents of the organization, as well as orders confirming the authority of its officials; - employment contracts with employees; - personal cards of employees; - staffing; - work books of employees, a book of accounting for the movement of work books and inserts in them, as well as an order to appoint a person responsible for accounting, maintaining and storing work books; - orders for personnel (recruitment, transfer, vacation, dismissal, etc.).

But their services are expensive, so not all managers agree to turn to such companies. In this case, conducting an audit of personnel documentation on your own will help.

To do this, you need to issue an order to conduct an audit, determine its goals and timing, and also register the persons who will conduct the personnel audit. After the issuance of the order, it is necessary to determine the stages of the personnel audit. From the definition of a personnel audit, it follows that the first stage is to check the availability of all mandatory personnel documents, and the second is an examination for compliance of personnel documentation with current legislation. Let us consider in more detail each stage of the personnel audit.
Appoint a deputy responsible for the audit of personnel documentation CEO on general issues Mishina G.S. 5. Appoint the person authorized to interact with the consulting company Best Consult LLC on the issue of conducting an audit of personnel documentation, the head of the personnel department A.M. Davydov. 6. To the head of the office Kruglova M.S. issue at the request of the head working group Davydova A.M. documents on the personnel for the audit in accordance with the instructions for office work of CJSC "Flowers of Russia" in accordance with the approved audit schedule. 7. To oblige members of the working group to issue documents containing personal data of employees, in compliance with the rules established by the regulation on the procedure for working with personal data of employees of CJSC Flowers of Russia. General Director K.A.
The Labor Code of the Russian Federation establishes a requirement according to which wage systems for this employer are established either by collective agreements, agreements, or LNA. Consequently, the remuneration system (even as simple as a purely salary one) should appear in the collective agreement either in the LNA: PWTR (in the section “Remuneration of employees”) or an independent Regulation (when the remuneration system is more complex). In the presence of a bonus system of remuneration, the Regulation on remuneration and bonuses for employees is a document regulating:

• principles of formation of the system of remuneration;
• calculation procedure monetary reward for labor;
• criteria and procedure for assessing work.

When it comes to remuneration of employees, attention should be paid to pay slips on wages.

Audit of personnel documents on your own Personnel documents - this is the part of the personnel management activity, where order must always be. Maintaining personnel documents in accordance with established rules provides the company with protection from fines of inspection bodies and from labor disputes with employees. HR audit includes expert assessment correct conduct personnel document flow, including analysis of the text of a specific document for compliance with its requirements of labor legislation and assessment of the risks of imposing sanctions during inspections and in the event of a labor conflict. A personnel audit will determine which documents are not yet available in the HR department, but they should appear, which ones should be finalized, which ones can be left unchanged.

Checking HR documentation

In the order, it is necessary to indicate the tasks of the audit (selective or comprehensive), the duration and composition of the commission. The commission must include:

• personnel officer (and the head of the OK, if there is such a staff unit);
• lawyer
• accountant;
• administration representative.

After the execution of the order, the audit algorithm will consist of three stages:

• selection of methodological and legal documents;
• checking the availability of mandatory documents and files;
• report formatting.

We select teaching materials In order to start the test, you need to prepare regulatory framework: laws and acts regulating personnel records management ( correct design personnel documents).

HR Records Spot Inspection Report - Audit

The final step of the first stage of the personnel audit is the verification of documents - which documents are available and which need to be developed. For convenience, the reconciliation results can be summarized in a table (Table 3) internal labor regulations Regulations on remuneration Regulations on bonuses Staffing schedule Vacation schedule ... ... Examination of documents After we have determined the list of required documents, checked their availability, it is necessary to check their correctness, as well as compliance with legal requirements.

Personnel documents: samples and forms 2017-2018

Info

In the vacation schedule, not only planned vacations should be indicated, but notes should also be made on actual vacations, on transfers of vacations. Employees must be given two weeks' written notice of the commencement date of leave.

The organization must have an up-to-date staffing table, which is approved by order, if changes are made to the staffing table, then orders must be issued to amend the staffing table. Timesheets should be for each month, the timesheets should display information about all employees (holidays, sick days, absenteeism, etc.).

Looking through administrative documents, it is necessary to check that orders for personnel are stored separately from orders for core activities.

The personnel officer must know how to conduct a personnel audit

• Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children” (as amended on March 7, 2011);
• Federal Law No. 152-FZ of July 27, 2006 “On Personal Data” (as amended on December 23, 2010);
• Federal Law No. 181-FZ dated November 24, 1995 “On social protection disabled people in the Russian Federation” (as amended on 09.12.2010);
• Federal Law No. 76-FZ of May 27, 1998 “On the Status of Servicemen” (as amended on April 21, 2011);
• Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation” (as amended on July 27, 2010);
• Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” (as amended

Attention

When hiring, an entry in the work book is not made in accordance with the staffing table (not indicated structural subdivision where the employee is admitted). 4. Entries in work books about changes in working conditions of workers (relocation, change of position, etc.) are made out of time, and in the majority are not made at all.

5. If necessary, work books are issued to employees without a receipt. 6. There is no approved list of forms in force in the organization.

The form of employment contracts concluded with employees is different. 7. In some personal files, there are no employment contracts at all.
8.

The organization has concluded a large number of fixed-term employment contracts for no apparent reason. 9. Not for all changes certain parties the terms of the employment contract are drawn up additional agreements.

10.
As part of a random audit of the conduct of personnel records management in accordance with the requirements of the current labor legislation of the Russian Federation, personnel documentation was checked in relation to 47 employees of Buzheninov LLC, both those who were in the organization at the time of the audit, and those who were dismissed. The following personnel documents were subjected to verification: - employment contracts with employees; - additional agreements to labor contracts; - work books of employees; - personal cards of employees (form T-2); - orders for employment (form T-1); - transfer orders (T-5 forms); - orders for dismissal (form T-8; - other orders for personnel; - local regulations of the organization.
Based on the results of the audit, the following violations of personnel records management and labor legislation were revealed: 1.

Making a report The final stage HR audit - preparation of a report. It is compiled in free form and may contain elements of the structure:

• title and date of the document;
• information about the status of personnel documents (in order or there are shortcomings);
• data on detected deficiencies (briefly);
• recommendations indicating sanctions in case of failure to take action (see sample here).

A copy of the statement is attached to the report.

If the reason for the audit was a change in the personnel officer, the statement can be used as an annex to the act of acceptance and transfer of cases, which will greatly simplify the entry of a new employee into the position. In conclusion, advice: if it is decided to conduct such audits regularly, it is possible to develop and approve a regulation or instruction in which to fix the basic rules on how to conduct a personnel audit, the regularity of the audit and the algorithm.

• There is no consent to the processing and transfer of personal data.
• There are no properly executed job descriptions for employees, although the employment contract makes reference to the job description.
• Responsible persons of the Company have not been checked for disqualification.
• Mistakes were made in the content of employment contracts, such as: the passport data of the employee and the TIN of the employer are missing, there is no condition on compulsory insurance of employees, the frequency and dates of payment of wages are not specified, the date of commencement of work is not indicated.
• Work books of employees are incorrectly maintained, namely: in many work books, entries on admission, transfers are not made, entries are made incorrectly in the books.

To eliminate these violations, we wrote a detailed report on the results of the personnel audit and provided instructions for correcting each violation.
About work books "Income and expense book for accounting for forms of work books and inserts in them, paragraphs 40, 41 of the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 "On work books" Journal of accounting for the passage of instructions on labor protection, paragraph 2.1.3 Decrees of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation dated February 12, 2003 No. 1 “On approval of the Procedure for training labor protection and testing knowledge of labor protection requirements for employees of organizations” Journal of accounting for control measures, part 8, art. 16 of the Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights legal entities and individual entrepreneurs when exercising state control (supervision) and municipal control» Labor contract Art. 56, 57, 67 of the Labor Code of the Russian Federation Labor book art. 65, 66 of the Labor Code of the Russian Federation Personal card, clause 12 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” Orders on personnel, art. 62, 68, 84.1, etc.
Labor Code of the Russian Federation);

• regulation on the protection of personal data of employees (Article 88 of the Labor Code of the Russian Federation);
• regulation on remuneration, bonuses (Article 135 of the Labor Code of the Russian Federation);

• regulation on trade secret(Federal Law of July 29, 2004 No. 98-FZ “On Commercial Secrets” (as amended on July 24, 2007));
• travel regulations;
• position on certification of workers.

Checking the availability of work books and the correctness of their maintenance, the availability of a book of accounting for the movement of work books and inserts, the availability of forms of work books and inserts, as well as an order to appoint a responsible employee for maintaining, storing, accounting and issuing work books must necessarily be included in the area of ​​verification of personnel documentation .

It is desirable to conduct an internal personnel audit for the last three years, since, as practice shows, tax office, FSS of Russia, PFR check the employer for the last three years of their activities. The optimal period for conducting a full internal HR audit is from 7 to 14 business days; selective - from 5 to 7 working days. This includes the time at which the inspection report was compiled and submitted to the employer. PAY ATTENTION Incorrectly executed documents on personnel can subsequently cause the employer to be subject to an administrative fine. What should be the actions of the employer after receiving the inspection report? If numerous errors are found in the employee responsible for the KDP, it is necessary to find out why they were made and whether the employee understands what consequences this may lead to.

Order on conducting an audit of personnel documentation (sample filling)

Responsibility for non-submission of documents .; - for officials of the organization (for example, its head) - in the amount of 2000 to 4000 rubles. This follows from the totality of the provisions of part 1 of article 19.4, part 1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation.

Order on conducting a personnel audit (sample filling)

Important

Certification of copies of documents by a notary is not required, unless otherwise provided by law (part 7 of article 11 of the Law of December 26, 2008 No. 294-FZ). In addition, the employer has the right to submit the documents specified in the request to the labor inspectorate in the form electronic documents, the procedure for the transfer of which is determined by the Government of the Russian Federation (part 6 of article 11 of the Law of December 26, 2008 No. 294-FZ). Based on the results of the analysis of the documents received from the organization, the inspection staff may identify errors or inconsistencies with the information they already have.

In this case, the inspectors will notify the employer of the presence of errors and (or) discrepancies found and will require appropriate explanations. The organization has 10 working days to provide clarifications. They must be presented in writing location of the inspection.

The list of all documents that belong to this group is given in table 1. Table 1 Personnel documents that are mandatory for all employers Document Reference to the normative act Internal labor regulations art. 189, 190 of the Labor Code of the Russian Federation Regulation on the protection of personal data, clause 8 of Art. 86 of the Labor Code of the Russian Federation Instruction on labor protection art. 212 of the Labor Code of the Russian Federation Regulation on wages Art. 135 of the Labor Code of the Russian Federation Vacation schedule Art. 123 of the Labor Code of the Russian Federation Staffing table Art. 57 Labor Code of the Russian Federation Timesheet Art. 91, 99 of the Labor Code of the Russian Federation Orders for core activities Instructions for filling out the T-3 form of the Decree of the State Statistics Committee of December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting for trade operations”, clause 45 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 "On work books", etc. The book of accounting for the movement of work books and inserts in them p.
40, 41 Decrees of the Government of the Russian Federation of April 16, 2003

The procedure for conducting an internal personnel audit

Build work with organizational and administrative documents according to the scheme: project preparation, coordination, revision, endorsement, signing (approval) by the head, transfer for execution to responsible employees. This is stated in paragraph 3.1.1 of the GSDOU, approved by order of the Main Archive of the USSR dated May 25, 1988 No. 33. Information and reference documents All information and reference documents can be divided into three large blocks.
The first block is the incoming information and reference documentation:

• instructions from higher organizations;
• reports on the execution of tasks, acts, letters, memos from subordinate organizations;
• letters, contracts, acts and other documents from other organizations;
• applications, complaints, proposals of citizens.

Checking HR documentation

The organization may attach additional documents to the explanations, which will confirm the accuracy of the documents and information previously submitted to the inspection. This is stated in parts 8, 9 of Article 11 of the Law of December 26, 2008 No. 294-FZ. Presentation of documents at field check During the on-site inspection, inspectors become familiar with necessary documents(originals and their copies) at the location of the organization or at the place of actual implementation of its activities.

At the same time, inspectors have the right to request documents, and organizations are required to submit them only if the on-site inspection was not preceded by a documentary one. This procedure is provided for in Part 5 of Article 12 of the Law of December 26, 2008 No. 294-FZ.

We conduct an internal HR audit

In the vacation schedule, not only planned vacations should be indicated, but notes should also be made on actual vacations, on transfers of vacations. Employees must be given two weeks' written notice of the commencement date of leave. The organization must have an up-to-date staffing table, which is approved by order, if changes are made to the staffing table, then orders must be issued to amend the staffing table.
Timesheets should be for each month, the timesheets should display information about all employees (holidays, sick days, absenteeism, etc.). Looking through administrative documents, it is necessary to check that orders for personnel are stored separately from orders for core activities.

Info

The Labor Code does not contain any mention of the job description, although it is an integral tool for regulating labor relations. Rostrud in Letter No. 3042-6-0 dated August 9, 2007 noted that this is not just a formal document, but a document that defines the tasks, qualification requirements, functions, rights, obligations, and responsibilities of an employee. Moreover, this department recommended that they be developed for each position (including vacant ones) available in the staff list, noting that job description can be both an annex to the employment contract, and a separate document.

9. Journal of audits. The obligation to keep this journal is established by Art. 16 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 Implementation of State Control (Supervision) and Municipal Control”.

Order on conducting a personnel audit sample

About work books "Income and expense book for accounting for forms of work books and inserts in them, paragraphs 40, 41 of the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 "On work books" Journal of accounting for the passage of instructions on labor protection, paragraph 2.1.3 Decrees of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation dated February 12, 2003 No. 1 “On approval of the Procedure for training labor protection and testing knowledge of labor protection requirements for employees of organizations” Journal of accounting for control measures, part 8, art. 16 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” Employment contract art. 56, 57, 67 of the Labor Code of the Russian Federation Labor book art. 65, 66 of the Labor Code of the Russian Federation Personal card, clause 12 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” Orders on personnel, art. 62, 68, 84.1, etc.
Samples