Постановление Правительства Нижегородской области от 28.12.2011 № 1097

|                  | средств;            |              |           |                  |                   |                       |
|                  | 340 - увеличение    |              |           |                  |                   |                       |
|                  | стоимости           |              |           |                  |                   |                       |
|                  | материальных        |              |           |                  |                   |                       |
|                  | запасов.            |              |           |                  |                   |                       |
|                  | Уровень показателя: |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - Бо > 80 % ;  |              |       10  |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - 60% < Бо80%; |              |     7     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - 30%Бо60%;    |              |     4     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - Бо < 30 %    |              |       0   |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.4. Качество    | Пр = 100 * (Ер /    |      %       |    Пр     | Отчет об         | Показатель        | квартальная           |
| прогнозирования  | ПОФр), где          |              |           | исполнении       | характеризует     |                       |
| кассовых         |                     |              |           | бюджета по форме | уровень кассового |                       |
| расходов ГРБС    | Ер - кассовое       |              |           | 0503127          | планирования      |                       |
|                  | исполнение расходов |              |           | в соответствии с | расходов ГРБС на  |                       |
|                  | ГРБС за отчетный    |              |           | приказом Минфина | отчетный период.  |                       |
|                  | период;             |              |           | России от 28     | Ориентиром для    |                       |
|                  | ПОФр - сумма        |              |           | декабря 2010     | ГРБС является     |                       |
|                  | предельных объемов  |              |           | года № 191н      | значение          |                       |
|                  | финансирования ГРБС |              |           | (пункт 2.4       | показателя,       |                       |
|                  | на 1 квартал,       |              |           | приложения 2 к   | равное 100 %.     |                       |
|                  | полугодие, 9        |              |           | Положению)       |                   |                       |
|                  | месяцев.            |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.5. Уровень     | Отк = 100 * (1- (Пл |      %       |    Отк    | Данные           | Низкий показатель | квартальная,          |
| подготовки       | / Зс), где          |              |           | программного     | свидетельствует о | годовая               |
| платежных        |                     |              |           | комплекса        | плохом качестве   |                       |
| документов ГРБС  | Пл - количество     |              |           | "АЦК-Финансы     | подготовки        |                       |
|                  | отказанных при      |              |           | "Заявки на       | платежных         |                       |
|                  | санкционировании    |              |           | оплату расходов" | документов        |                       |
|                  | заявок на оплату    |              |           | (пункт 2.5       | (неправильное     |                       |
|                  | расходов по         |              |           | приложения 2 к   | оформление заявки |                       |
|                  | каким-либо          |              |           | Положению)       | и подтверждающих  |                       |
|                  | причинам;           |              |           |                  | документов, не    |                       |
|                  | Зс - количество     |              |           |                  | предоставление    |                       |
|                  | санкционированных   |              |           |                  | подтверждающих    |                       |
|                  | заявок ГРБС.        |              |           |                  | документов и      |                       |
|                  |                     |              |           |                  | т.д.).            |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.6. Качество    | З=(Зпр+Зкр+Здеб)/3, |     балл     |     З     | пункт 2.6        | Показатель        | годовая               |
| исполнения       | где                 |              |           | приложения 2 к   | характеризует     |                       |
| расходов ГРБС:   |                     |              |           | Положению        | объем             |                       |
|                  | Зпр - значение      |              |           |                  | кредиторской и    |                       |
|                  | оценки по подпункту |              |           |                  | дебиторской       |                       |
|                  | 2.6.1 настоящего    |              |           |                  | задолженности     |                       |
|                  | пункта;             |              |           |                  | ГРБС. Ориентиром  |                       |
|                  | Зкр - значение      |              |           |                  | для ГРБС является |                       |
|                  | оценки по подпункту |              |           |                  | отсутствие        |                       |
|                  | 2.6.2 настоящего    |              |           |                  | какой-либо        |                       |
|                  | пункта;             |              |           |                  | задолженности.    |                       |
|                  | Здеб - значение     |              |           |                  |                   |                       |
|                  | оценки по подпункту |              |           |                  |                   |                       |
|                  | 2.6.3 настоящего    |              |           |                  |                   |                       |
|                  | пункта.             |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.6.1 Наличие    | 1. Наличие          |     балл     |    Зпр    | Сведения о       | Негативным        | квартальная,          |
| просроченной     | просроченной        |              |     0     | кредиторской и   | считается факт    | годовая               |
| кредиторской     | кредиторской        |              |           | дебиторской      | наличия           |                       |
| задолженности    | задолженности у     |              |           | задолженности по | просроченной      |                       |
|                  | ГРБС на отчетную    |              |           | форме 0503169 в  | кредиторской      |                       |
|                  | дату.               |              |           | соответствии с   | задолженности у   |                       |
|                  |                     |              |           | приказом Минфина | ГРБС в отчетном   |                       |
|                  |                     |              |           | России от 28     | периоде.          |                       |
|                  |                     |              |           | декабря 2010     |                   |                       |
|                  |                     |              |           | года № 191н      |                   |                       |
|                  |                     |              |           | (пункт 2.6.1     |                   |                       |
|                  |                     |              |           | приложения 2 к   |                   |                       |
|                  |                     |              |           | Положению)       |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 2. Отсутствие       |     балл     |    10     |                  |                   |                       |
|                  | просроченной        |              |           |                  |                   |                       |
|                  | кредиторской        |              |           |                  |                   |                       |
|                  | задолженности на    |              |           |                  |                   |                       |
|                  | отчетную дату.      |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.6.2. Уровень   | Зкр                 |      %       |    Зкр    | Сведения о       | Показатель        | годовая               |
| кредиторской     | =100*(1-(Кр/Ер),    |              |           | кредиторской и   | характеризует     |                       |
| задолженности    | где                 |              |           | дебиторской      | объем             |                       |
|                  |                     |              |           | задолженности по | кредиторской      |                       |
|                  | Кр - кредиторская   |              |           | форме 0503169    | задолженности     |                       |
|                  | задолженность на    |              |           | в соответствии с | ГРБС на отчетную  |                       |
|                  | отчетную дату;      |              |           | приказом Минфина | дату. Ориентиром  |                       |
|                  | Ер - кассовое       |              |           | России от 28     | для ГРБС является |                       |
|                  | исполнение расходов |              |           | декабря 2010     | отсутствие        |                       |
|                  | ГРБС за отчетный    |              |           | года № 191н      | кредиторской      |                       |
|                  | период.             |              |           | (пункт 2.6.2     | задолженности     |                       |
|                  |                     |              |           | приложения 2 к   | (значение         |                       |
|                  |                     |              |           | Положению)       | показателя,       |                       |
|                  |                     |              |           |                  | равное 100 %).    |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 2.6.3. Уровень   | Здеб =100*          |      %       |   Здеб    | Сведения о       | Показатель        | годовая               |
| дебиторской      | (1-(Деб/Ер), где    |              |           | кредиторской и   | характеризует     |                       |
| задолженности    |                     |              |           | дебиторской      | объем дебиторской |                       |
|                  | Деб - дебиторская   |              |           | задолженности по | задолженности     |                       |
|                  | задолженность на    |              |           | форме 0503169    | ГРБС на отчетную  |                       |
|                  | отчетную дату.      |              |           | в соответствии с | дату. Ориентиром  |                       |
|                  | Ер - кассовое       |              |           | приказом Минфина | для ГРБС является |                       |
|                  | исполнение расходов |              |           | России от 28     | отсутствие        |                       |
|                  | ГРБС за отчетный    |              |           | декабря 2010     | дебиторской       |                       |
|                  | период.             |              |           | года № 191н      | задолженности     |                       |
|                  |                     |              |           | (пункт 2.6.3     | (значение         |                       |
|                  |                     |              |           | приложения 2 к   | показателя,       |                       |
|                  |                     |              |           | Положению)       | равное 100 %).    |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 3. Исполнение бюджета в части доходов                                                                                            |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 3.1. Качество    | 1. Наличие правовых |     балл     |    10     | пункт 3.1        | Показатель        | годовая               |
| правовой базы    | актов главного      |              |           | приложения 2 к   | применяется для   |                       |
| главного         | администратора      |              |           | Положению        | оценки правового  |                       |
| администратора   | доходов областного  |              |           |                  | обеспечения       |                       |
| доходов          | бюджета,            |              |           |                  | деятельности      |                       |
| областного       | содержащих:         |              |           |                  | главного          |                       |
| бюджета по       | 1) закрепление      |              |           |                  | администратора    |                       |
| администри-      | соответствующих     |              |           |                  | доходов           |                       |
| рованию доходов  | полномочий главного |              |           |                  | областного        |                       |
|                  | администратора      |              |           |                  | бюджета по        |                       |
|                  | доходов областного  |              |           |                  | осуществлению     |                       |
|                  | бюджета за          |              |           |                  | контроля за       |                       |
|                  | территориальными    |              |           |                  | правильностью     |                       |
|                  | органами и          |              |           |                  | исчисления,       |                       |
|                  | учреждениями и      |              |           |                  | полнотой и        |                       |
|                  | наделение их        |              |           |                  | своевременностью  |                       |
|                  | полномочиями        |              |           |                  | уплаты,           |                       |
|                  | администратора;     |              |           |                  | начисления,       |                       |
|                  | 2) определение      |              |           |                  | учета, взыскания  |                       |
|                  | порядка заполнения  |              |           |                  | и принятия        |                       |
|                  | (составления)       |              |           |                  | решений о         |                       |
|                  | первичных           |              |           |                  | возврате излишне  |                       |
|                  | документов для      |              |           |                  | уплаченных        |                       |
|                  | целей ведения       |              |           |                  | платежей, пеней и |                       |
|                  | бюджетного учета по |              |           |                  | штрафов по ним,   |                       |
|                  | методу начисления;  |              |           |                  | являющихся        |                       |
|                  | 3) порядок обмена   |              |           |                  | доходами          |                       |
|                  | информацией при     |              |           |                  | областного        |                       |
|                  | начислении          |              |           |                  | бюджета.          |                       |
|                  | платежей, уточнения |              |           |                  |                   |                       |
|                  | вида и              |              |           |                  |                   |                       |
|                  | принадлежности      |              |           |                  |                   |                       |
|                  | платежей, принятия  |              |           |                  |                   |                       |
|                  | решения о возврате; |              |           |                  |                   |                       |
|                  | 4) порядок          |              |           |                  |                   |                       |
|                  | предоставления      |              |           |                  |                   |                       |
|                  | бюджетной           |              |           |                  |                   |                       |
|                  | отчетности          |              |           |                  |                   |                       |
|                  | администраторов     |              |           |                  |                   |                       |
|                  | доходов главному    |              |           |                  |                   |                       |
|                  | администратору;     |              |           |                  |                   |                       |
|                  | 5) методику расчета |              |           |                  |                   |                       |
|                  | прогнозных значений |              |           |                  |                   |                       |
|                  | доходных            |              |           |                  |                   |                       |
|                  | источников.         |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 2. Наличие правовых |     балл     |     8     |                  |                   |                       |
|                  | актов ГРБС,         |              |           |                  |                   |                       |
|                  | соответствующих     |              |           |                  |                   |                       |
|                  | требованиям         |              |           |                  |                   |                       |
|                  | подпунктов 1- 4     |              |           |                  |                   |                       |
|                  | пункта 1 графы      |              |           |                  |                   |                       |
|                  | "Расчет показателя" |              |           |                  |                   |                       |
|                  | позиции 3.1         |              |           |                  |                   |                       |
|                  | настоящего          |              |           |                  |                   |                       |
|                  | приложения.         |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 3. Наличие правовых |     балл     |     5     |                  |                   |                       |
|                  | актов ГРБС,         |              |           |                  |                   |                       |
|                  | соответствующих     |              |           |                  |                   |                       |
|                  | требованиям         |              |           |                  |                   |                       |
|                  | подпунктов 1-2      |              |           |                  |                   |                       |
|                  | пункта 1 графы      |              |           |                  |                   |                       |
|                  | "Расчет показателя" |              |           |                  |                   |                       |
|                  | позиции 3.1         |              |           |                  |                   |                       |
|                  | настоящего          |              |           |                  |                   |                       |
|                  | приложения,         |              |           |                  |                   |                       |
|                  | и не                |              |           |                  |                   |                       |
|                  | соответствующих     |              |           |                  |                   |                       |
|                  | полностью или       |              |           |                  |                   |                       |
|                  | частично хотя бы    |              |           |                  |                   |                       |
|                  | одному из           |              |           |                  |                   |                       |
|                  | требований          |              |           |                  |                   |                       |
|                  | подпунктов 3-4      |              |           |                  |                   |                       |
|                  | пункта 1 графы      |              |           |                  |                   |                       |
|                  | "Расчет показателя" |              |           |                  |                   |                       |
|                  | позиции 3.1         |              |           |                  |                   |                       |
|                  | настоящего          |              |           |                  |                   |                       |
|                  | приложения.         |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 4. Отсутствие       |     балл     |     0     |                  |                   |                       |
|                  | правовых актов ГРБС |              |           |                  |                   |                       |
|                  | указанных в пункте  |              |           |                  |                   |                       |
|                  | 1 графы "Расчет     |              |           |                  |                   |                       |
|                  | показателя" позиции |              |           |                  |                   |                       |
|                  | 3.1 настоящего      |              |           |                  |                   |                       |
|                  | приложения или их   |              |           |                  |                   |                       |
|                  | несоответствие      |              |           |                  |                   |                       |
|                  | указанным в нем     |              |           |                  |                   |                       |
|                  | требованиям.        |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 3.2. Полнота     | Пн = 100 *          |     балл     |    Пн     | Отчет об         | Негативным        | квартальная,          |
| зачисления       | (Опн/Ди), где       |              |           | исполнении       | считается факт    | годовая               |
| платежей в       |                     |              |           | бюджета по форме | наличия           |                       |
| областной бюджет | Опн - сумма         |              |           | 0503127          | невыясненных      |                       |
| по главному      | поступлений по      |              |           | в соответствии с | поступлений в     |                       |
| администратору   | зачисляемым         |              |           | приказом Минфина | областной бюджет  |                       |
| доходов          | платежам в          |              |           | России от 28     | по главному       |                       |
| областного       | областной бюджет,   |              |           | декабря 2010     | администратору    |                       |
| бюджета, объем   | отнесенных на       |              |           | года № 191н      | доходов.          |                       |
| невыясненных     | невыясненные        |              |           | (пункт 3.2       |                   |                       |
| поступлений      | поступления на      |              |           | приложения 2 к   |                   |                       |
|                  | отчетную дату;      |              |           | Положению)       |                   |                       |
|                  | Ди - кассовое       |              |           |                  |                   |                       |
|                  | исполнение по       |              |           |                  |                   |                       |
|                  | доходам по главному |              |           |                  |                   |                       |
|                  | администратору      |              |           |                  |                   |                       |
|                  | доходов областного  |              |           |                  |                   |                       |
|                  | бюджета в           |              |           |                  |                   |                       |
|                  | отчетном периоде.   |              |           |                  |                   |                       |
|                  | Уровень показателя: |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - Пн = 0;      |              |       5   |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - Пн 1 %;      |              |     3     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | - Пн > 1 %          |              |     0     |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 3.3. Отклонение  | Од = 100 * |(1- (Ди |       балл   |       Од  | Отчет об         | Негативно         | годовая               |
| кассового        | / Дп))| , где       |              |           | исполнении       | расценивается как |                       |
| исполнения по    |                     |              |           | бюджета по форме | недовыполнение,   |                       |
| доходам от       | Ди - кассовое       |              |           | 0503127          | так и             |                       |
| прогноза по      | исполнение по       |              |           | в соответствии с | значительное      |                       |
| главному         | доходам по главному |              |           | Приказом Минфина | перевыполнение в  |                       |
| администратору   | администратору      |              |           | России от 28     | отчетном периоде  |                       |
| доходов          | доходов областного  |              |           | декабря 2010     | прогноза          |                       |
| областного       | бюджета за отчетный |              |           | года № 191н      | поступления       |                       |
| бюджета          | год;                |              |           | (пункт 3.3       | доходов для       |                       |
|                  | Дп - уточненный     |              |           | приложения 2 к   | главного          |                       |
|                  | прогноз поступлений |              |           | Положению)       | администратора    |                       |
|                  | доходов для         |              |           |                  | доходов.          |                       |
|                  | главного            |              |           |                  | Целевым           |                       |
|                  | администратора      |              |           |                  | ориентиром для    |                       |
|                  | доходов областного  |              |           |                  | главного          |                       |
|                  | бюджета на год.     |              |           |                  | администратора    |                       |
|                  |                     |              |           |                  | является значение |                       |
|                  |                     |              |           |                  | показателя, не    |                       |
|                  |                     |              |           |                  | превосходящее 10  |                       |
|                  |                     |              |           |                  | % от прогноза на  |                       |
|                  |      Уровень        |              |           |                  | отчетный период.  |                       |
|                  | показателя:         |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | - Од 10%;           |              |    10     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | - Од > 10%          |              |     0     |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 3.4.             | Эд = 100 * (Деб /   |     балл     |    Эд     | Строка 230 (счет |      Негативным   |      годовая          |
| Эффективность    | Ди), где            |              |           | 020500000)       | считается факт    |                       |
| управления       |                     |              |           | баланса по форме | накопления        |                       |
| дебиторской      | Деб - объем         |              |           | 0503130          | значительного     |                       |
| задолженностью   | дебиторской         |              |           | (годовая) в      | объема            |                       |
| по расчетам с    | задолженности по    |              |           | соответствии с   | дебиторской       |                       |
| дебиторами по    | расчетам с          |              |           | приказом Минфина | задолженности.    |                       |
| доходам          | дебиторами по       |              |           | России от 28     | Целевым           |                       |
|                  | доходам по          |              |           | декабря 2010     | ориентиром для    |                       |
|                  | состоянию на 1      |              |           | года № 191н      | главного          |                       |
|                  | января года,        |              |           |      (пункт 3.4  | администратора    |                       |
|                  | следующего за       |              |           | приложения 2 к   | доходов           |                       |
|                  | отчетным;           |              |           |      Положению)  | областного        |                       |
|                  | Ди - кассовое       |              |           |                  | бюджета является  |                       |
|                  | исполнение по       |              |           |                  | значение          |                       |
|                  | доходам по главному |              |           |                  | показателя,       |                       |
|                  | администратору      |              |           |                  | равное нулю.      |                       |
|                  | доходов областного  |              |           |                  |                   |                       |
|                  | бюджета за отчетный |              |           |                  |                   |                       |
|                  | год.                |              |           |                  |                   |                       |
|                  | Уровень показателя: |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  |      - Эд = 0;      |              |       10  |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | - 0 < Эд 10%;       |              |     5     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | - Эд > 10%          |              |     0     |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | Примечание:         |              |           |                  |                   |                       |
|                  | 1. В случае наличия |              |           |                  |                   |                       |
|                  | дебиторской         |              |           |                  |                   |                       |
|                  | задолженности и     |              |           |                  |                   |                       |
|                  | отсутствия          |              |           |                  |                   |                       |
|                  | исполнения по       |              |           |                  |                   |                       |
|                  | доходам главному    |              |           |                  |                   |                       |
|                  | администратору      |              |           |                  |                   |                       |
|                  | присваивается ноль  |              |           |                  |                   |                       |
|                  | баллов.             |              |           |                  |                   |                       |
|                  | 2. Сумма            |              |           |                  |                   |                       |
|                  | дебиторской         |              |           |                  |                   |                       |
|                  | задолженности по    |              |           |                  |                   |                       |
|                  | средствам,          |              |           |                  |                   |                       |
|                  | подлежащим возврату |              |           |                  |                   |                       |
|                  | в бюджет после      |              |           |                  |                   |                       |
|                  | отчетной даты, не   |              |           |                  |                   |                       |
|                  | учитывается в общем |              |           |                  |                   |                       |
|                  | объеме дебиторской  |              |           |                  |                   |                       |
|                  | задолженности по    |              |           |                  |                   |                       |
|                  | доходам по          |              |           |                  |                   |                       |
|                  | состоянию на 1      |              |           |                  |                   |                       |
|                  | января года,        |              |           |                  |                   |                       |
|                  | следующего за       |              |           |                  |                   |                       |
|                  | отчетным.           |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 4. Учет и отчетность                                                                                                             |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 4.1.             | 1. Наличие          |     балл     |    10     | пункт 4.1        | Показатель        | годовая               |
| Методические     | методических        |              |           | приложения 2 к   | применяется для   |                       |
| рекомендации     | рекомендаций        |              |           | Положению        | оценки правового  |                       |
| (указания) ГРБС  | (указаний) ГРБС по  |              |           |                  | обеспечения       |                       |
| по реализации    | реализации          |              |           |                  | деятельности      |                       |
| государственной  | государственной     |              |           |                  | получателей       |                       |
| учетной политики | учетной политики.   |              |           |                  | бюджетных средств |                       |
|                  |                     |              |           |                  | по полноценному   |                       |
|                  |                     |              |           |                  | ведению           |                       |
|                  |                     |              |           |                  | бюджетного учета  |                       |
|                  |                     |              |           |                  | и отчетности.     |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 2. Отсутствие       |     балл     |     0     |                  |                   |                       |
|                  | методических        |              |           |                  |                   |                       |
|                  | рекомендаций ГРБС.  |              |           |                  |                   |                       |
+------------------+---------------------+--------------+-----------+------------------+-------------------+-----------------------+
| 4.2. Подготовка  | 1. Управленческий и |     балл     |    10     | пункт 4.2        | Наличие правого   | годовая               |
| и внедрение      | (или) аналитический |              |           | приложения 2 к   | акта ГРБС о       |                       |
| управленческого  | учет, в рамках      |              |           | Положению        | порядке           |                       |
| учета            | которого активы,    |              |           |                  | осуществления     |                       |
|                  | обязательства,      |              |           |                  | управленческого и |                       |
|                  | доходы и расходы    |              |           |                  | (или)             |                       |
|                  | областного бюджета  |              |           |                  | аналитического    |                       |
|                  | учитываются,        |              |           |                  | учета является    |                       |
|                  | контролируются и    |              |           |                  | положительным     |                       |
|                  | анализируются по    |              |           |                  | фактором,         |                       |
|                  | основным            |              |           |                  | способствующим    |                       |
|                  | направлениям        |              |           |                  | определению       |                       |
|                  | деятельности, в том |              |           |                  | четких правил и   |                       |
|                  | числе для целей     |              |           |                  | процедур          |                       |
|                  | доклада о           |              |           |                  | внутреннего       |                       |
|                  | результатах и       |              |           |                  | контроля,         |                       |
|                  | основных            |              |           |                  | управления        |                       |
|                  | направлениях        |              |           |                  | рисками.          |                       |
|                  | деятельности,       |              |           |                  |                   |                       |
|                  | закреплен в         |              |           |                  |                   |                       |
|                  | правовом акте ГРБС  |              |           |                  |                   |                       |
|                  | и внедрен в         |              |           |                  |                   |                       |
|                  | практику.           |              |           |                  |                   |                       |
|                  |                     |              |           |                  |                   |                       |
|                  | 2. Управленческий и |     балл     |     5     |                  |                   |                       |
|                  | (или) аналитический |              |           |                  |                   |                       |
|                  | учет не внедрен,    |              |           |                  |                   |                       |
|                  | однако его          |              |           |                  |                   |                       |
|                  | внедрение           |              |           |                  |                   |                       |