09.07.08

The Social Insurance Fund, in accordance with the Resolution from May 21, 2008 № 110 Об, has developed "methodological instructive guidelines" for conducting desk audits of carriers of mandatory social insurance, workmen’s compensation insurance, and occupational disease insurance.

The new guidelines establish strict requirements for desk audit procedures carried out by the various branches of the Social Insurance Fund.

The Guidelines include:

• Consideration of insurance carriers’ reporting
• Procedures, goals and basic steps for conducting desk audits and for collecting fines, including those levied on insurance carriers with accounts in arrears.
• Procedures for handling and realization of information gathered during the course of desk audits.
• Rendering decisions based on the results of the audit.

The Appendix to the guidelines includes sample forms:

• Formal request to provide documents for auditing
• Decision on extension (or denial of extension) of the time limit for policyholder to present requested documents
• Formal request to apply corrections to financial reports. 
• Protocol for reviewing information gathered during the course of the desk audit process
• etc. (there are 17 sample forms altogether).

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