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Order to conduct a personnel audit (filling sample). HR audit using the example of an organization Order to conduct an audit of the HR department

As the practice of conducting internal audits of personnel documents in many organizations shows, such a procedure is necessary, since the state of affairs of employers is rarely completely ideal. The article will help HR employees and lawyers justify the risks that may arise in case of violation of the regulations and prohibitions established by the labor legislation of the Russian Federation.

In the Russian Federation there are no regulatory legal acts regulating the procedure for conducting an internal personnel audit (as opposed to an accounting audit). In this regard, it is necessary to understand some questions:

What is an internal HR audit?

This is a set of measures that includes diagnosing the legal and clerical correctness of drawing up local regulations (LNA) and the employer’s personnel documents, providing recommendations and, if necessary, performing work to eliminate errors in personnel documents.

What is the purpose of an internal HR audit?

The purpose of this is to improve the activities of the HR service and minimize possible risks for the employer. Monitoring the risks that an employer may be exposed to in the process of undergoing inspection by government agencies and/or resolving labor disputes with employees is one of the most important aspects of internal personnel audit.

In what cases is an internal HR audit carried out?

  1. When there is a change in the employee responsible for maintaining personnel records (hereinafter referred to as the HR office): dismissal, transfer to another position/department.
  2. Upon receipt of an order from the labor inspectorate regarding an upcoming scheduled inspection.
  3. If there is a threat of an audit after the dismissal of an offended employee: non-payment or untimely payment of wages, bonuses, dismissal at the initiative of the employer, etc. In this case, it is recommended to conduct an unscheduled personnel audit.

NOTE

An internal personnel audit can be carried out without waiting for instructions from the regulatory authority about the upcoming scheduled audit. After the New Year holidays, a consolidated inspection plan for the year is posted on the website of the Prosecutor General's Office of the Russian Federation or the prosecutor's office of the corresponding constituent entity of the Russian Federation, and a plan of inspections of the constituent entities is posted on the website of the State Labor Inspectorate. This information will allow you to find out whether an organization/individual entrepreneur is subject to inspection and to prepare for it in advance.

What types of internal HR audit exist?

  1. Complete (for all areas of monitoring control center).
  2. Selective.

During a random audit, the following are checked:

  • separate areas for conducting control operations;
  • or documents on individual employees;
  • or all aspects of personnel work using a representative sample of documents.

What is the optimal time frame for conducting an internal HR audit?

The answer depends on what kind of audit the employer wants to conduct: full or selective.

It is advisable to conduct an internal personnel audit over the last three years, since, as practice shows, the tax inspectorate, the Federal Social Insurance Fund of Russia, and the Pension Fund of Russia audit the employer over the last three years of its activities.

Optimal timing full internal HR audit takes from 7 to 14 working days; selective— from 5 to 7 working days. This also includes the time it takes to compile the inspection report and submit it to the employer.

NOTE

Incorrectly completed personnel documents may subsequently result in the employer being subject to an administrative fine.

What should the employer do after receiving the inspection report?

If numerous errors are identified by the employee responsible for the control center, it is necessary to find out why they were made and whether the employee understands what consequences this can lead to. The employer must make one of the following decisions:

  • send a HR employee to study;
  • give a chance to correct mistakes and control over a certain period of time whether he makes new ones;
  • transfer to another job;
  • part with the employee.

Who should conduct an internal HR audit?

For regular conducting an internal personnel audit, a special unit can be created or this work can be entrusted to a lawyer on staff (only if he specializes on labor legislation, and is not primarily engaged in economic contractual activities). If an employer decides to create an internal control service for the purpose of regularly conducting internal personnel audits, it is necessary to develop relevant documents: regulations, orders, etc.

One-time HR audits are carried out either by a new official taking over the affairs, or with the involvement of external specialists.

You can enter into an agreement for the provision of services with a specialist or with an organization specializing in conducting personnel audits.

An internal personnel audit should be carried out by a person with experience in the personnel field and experience in passing inspections by regulatory authorities, preferably with a legal education.

Where to start conducting an internal HR audit?

It is necessary to check the presence (absence) of personal identification documents at the employer and their compliance with regulatory requirements. Any employer, regardless of its organizational and legal form and form of ownership, must have LNA available.

RISKS ARISING FROM THE ABSENCE OF CERTAIN DINANCIES

Regulations on remuneration

This document is not a mandatory document for the employer. To calculate wages, it is enough to have employment contracts with employees and relevant orders (on hiring, transfer to another job, etc.).

However, Art. 135 of the Labor Code of the Russian Federation establishes a requirement according to which the wage systems of a given employer are established either by collective agreements, agreements, or LNA.

Consequently, the remuneration system (even as simple as a purely salary system) must appear in the collective agreement or in the LNA: PVTR (in the section “Payment of employees”) or an independent Regulation (when the remuneration system is more complex).

In the presence of bonus wage system The regulation on remuneration and bonuses for employees is a document regulating:

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

Speaking about remuneration of workers, you should pay attention to pay slips.

The form of this document must be approved by each employer without fail.

Extract from the Labor Code of the Russian Federation

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing:

1) on the components of the salary due to him for the relevant period;

2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;

3) about the amount and grounds for deductions made;

4) about the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations.

The procedure for issuing pay slips to employees is not established by law. The Labor Code of the Russian Federation does not directly say whether the employee must sign for their receipt. However, without written evidence of the issuance of pay slips to employees, it will be difficult for the employer to prove the fulfillment of the obligation.

In the absence or non-issuance of a pay slip to the employee (as well as the absence of an order to approve the form of the pay slip), the employer may be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

FOR YOUR INFORMATION

The task of the person responsible for maintaining personnel records is to be able not only to competently draw up documents on personnel, but also to develop LNA in accordance with labor legislation.

Staffing table

In the case of measures to reduce the number and/or staff of employees, as well as when considering individual disputes between an employee and an employer in the event of dismissal of employees under clause 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation, one of the main documents is the staffing table - old (before the events) and new (changed).

The staffing table is used to formalize the structure, staffing and staffing levels of the employer; it must necessarily contain a list of employee positions (Articles 15, 57 of the Labor Code of the Russian Federation). May contain a list of structural divisions, worker professions, information on the number of staff units and salaries, tariff rates and allowances. Changes to the staffing table are made by order of the head of the organization or his authorized person.

Arbitrage practice

The employee filed a lawsuit against the employer to declare the layoff procedure illegal, to collect wages for the period of forced absence and compensation for moral damage. In support of the claim, she pointed out the alleged reduction of staff. The court examined the employer's orders to change the staffing table and came to the conclusion that the reduction procedure and, accordingly, the order to amend the staffing table were illegal. A comparative analysis of the staffing levels and job responsibilities of employees of the abolished and created divisions showed that the functional component of the specified division has not changed, but only its name has changed. The plaintiff's work functions remained the same. Taking into account the above, the court agreed with the employee’s arguments that the redundancy procedure was of a formal nature, and declared the staff reduction procedure, as far as the plaintiff was concerned, illegal. The employee was awarded underpaid wages and compensation for moral damage.

Decision of the Leninsky District Court of Smolensk dated May 23, 2012 in case No. 2-984/12

Regulations on the protection of personal data of employees

Every employer must have documents regulating the processing of personal data, even if its staff consists of three employees.

During 2011, Roskomnadzor conducted 1,743 inspections, of which 954 were scheduled and 789 were unscheduled. In the field of personal data, the most common violations of the law were:

  • failure by the operator to take measures to ensure the safety of personal data and prevent unauthorized access to it;
  • processing of personal data in cases not provided for by law, without the consent of the subjects;
  • discrepancy between the information specified in the notification about the processing of personal data and actual activities.

Internal labor regulations

Mandatory LNA. Part 3 of Art. 189 of the Labor Code of the Russian Federation, according to which the labor schedule is determined by the internal labor regulations. Hence, absence of PVTR will be considered as violation of labor laws and the employer may be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Other documents

Vacation schedule. According to CC. 1 and 2 tbsp. 123 of the Labor Code of the Russian Federation, the priority of granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer; vacation schedule required both for the employer and the employee.

Shift schedule. If the employer has introduced a shift work schedule, then the shift schedule without fail must be available (Article 103 of the Labor Code of the Russian Federation).

Time sheet. The employer’s obligation to keep records of the time actually worked by each employee is specified in Part 4 of Art. 91 Labor Code of the Russian Federation. The actual time worked by employees is recorded in the time sheet.

Regulations on sending employees on business trips (or the corresponding section in the PVTR). It would seem that all issues are regulated by the Regulations on the specifics of sending employees on 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 travel issues.

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 incurred by employees during a business trip can be accepted as expenses of the organization, according to the Tax Code of the Russian Federation, only if this is specified in the collective agreement or LNA. If information regarding expenses of the organization (for example, payment for taxi fares from home to the airport, from the airport to the destination) is not reflected in the LNA regulating business travel issues or in the collective agreement, these amounts are reimbursed from net profit organizations

The employer must have approved relevant personal identification documents if the work is of a traveling nature or is performed on a rotational basis. For example: Regulations on the traveling nature of work And Regulations on the rotation method. Information about the nature of the work is also reflected in the employment contract with the employee.

NOTE

If the employer uses local forms of primary accounting documentation, the developed document forms must be approved by order of the employer and contain the details reflected in Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (as amended on November 4, 2014).


It is advisable to conduct an internal personnel audit over the last three years, since, as practice shows, the tax inspectorate, the Federal Social Insurance Fund of Russia, and the Pension Fund of Russia audit the employer over the last three years of its activities. The optimal period for conducting a full internal HR audit is from 7 to 14 working days; selective - from 5 to 7 working days. This also includes the time it takes to compile the inspection report and submit it to the employer. PLEASE NOTE Incorrectly completed personnel documents may subsequently result in the employer being subject to an administrative fine. What should an employer do after receiving an inspection report? If numerous errors are identified by the employee responsible for the control center, it is necessary to find out why they were made and whether the employee understands what consequences this can lead to.

Order to conduct an audit of personnel documentation (filling sample)

Responsibility for failure to provide documents Attention: unlawful failure to provide documents at the request of inspectors from the labor inspectorate is a violation for which administrative liability is provided. If there is such a violation, upon application of the labor inspection, the court may issue a warning or impose a fine: - on citizens - in the amount of 500 to 1000 rubles .; – 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 the Russian Federation on Administrative Offenses.

Order to conduct a personnel audit (filling sample)

Important

There is no requirement to certify copies of documents from a notary, unless otherwise provided by law (Part 7, Article 11 of Law No. 294-FZ of December 26, 2008). In addition, the employer has the right to submit the documents specified in the request to the labor inspectorate in the form of electronic documents, the procedure for transmitting which is determined by the Government of the Russian Federation (Part 6, Article 11 of Law No. 294-FZ of December 26, 2008). Based on the results of the analysis of documents received from the organization, inspection staff can identify errors or inconsistencies with the information they already have.


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

The list of all documents that belong to this group is given in Table 1. Table 1 Personnel documents mandatory for all employers Document Link to the normative act Internal labor regulations Art. 189, 190 of the Labor Code of the Russian Federation Regulations on the protection of personal data, paragraph 8 of Art. 86 Labor Code of the Russian Federation Instructions on labor protection art. 212 of the Labor Code of the Russian Federation Regulations on remuneration Art. 135 Labor Code of the Russian Federation Vacation schedule art. 123 Labor Code of the Russian Federation Staffing table Art. 57 Labor Code of the Russian Federation Work time sheet Art. 91, 99 of the Labor Code of the Russian Federation Orders on core activities Instructions for filling out form T-3 Resolution of the State Statistics Committee dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”, paragraph 45 of the Government of the Russian Federation Resolution No. 225 dated 16.04.2003 “About work books”, etc. Book of accounting of 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

Organize your work with organizational and administrative documents according to the following scheme: project preparation, approval, revision, approval, signing (approval) by the manager, transfer to responsible employees for execution. This is stated in paragraph 3.1.1 of the State Budgetary Educational Institution, 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 incoming information and reference documentation:

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

We check the documentation of the personnel department

The organization may attach additional documents to the explanations that 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. Submission of documents during an on-site inspection During an on-site inspection, inspectors become familiar with the necessary documents (originals and copies) at the location of the organization or at the place where its activities actually take place.

At the same time, inspectors have the right to request documents, and organizations are obliged 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 personnel audit

The vacation schedule must indicate not only planned vacations, but also notes about actual vacations and postponements of vacations. Employees must be notified in writing of the start date of leave two weeks in advance. 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 must be for each month; timesheets must display information about all employees (vacations, sick leave, absenteeism, etc.). When reviewing administrative documents, it is necessary to check that orders for personnel are stored separately from orders for main activities.

Info

The Labor Code does not contain any mention of job descriptions, although they are an integral tool for regulating labor relations. Rostrud in Letter No. 3042-6-0 dated 08/09/2007 noted that this is not just a formal document, but a document defining the tasks, qualification requirements, functions, rights, responsibilities, and responsibilities of the employee. Moreover, this department recommended developing them for each position (including vacant ones) available in the staffing table, noting that the job description can be either an annex to the employment contract or a separate document.


9. Audit log. The obligation to maintain 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 exercise of state control (supervision) and municipal control.”

Order on conducting a personnel audit sample

About work books" Receipt and expense book for recording forms of work books and inserts in them clauses 40, 41 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 "On work books" Journal of accounting for training on labor protection clause 2.1.3 Resolution 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 in labor protection and testing knowledge of labor protection requirements for employees of organizations” Logbook of control measures, Part 8 of 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 Labor Code of the Russian Federation Labor book Art. 65, 66 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

Audit of personnel documents on your own
Personnel documents are that part of personnel management activities where there should always be order.

Maintaining personnel documents in accordance with established rules provides the company with protection from fines from inspection bodies and from labor disputes with employees. A personnel audit includes an expert assessment of the correctness of personnel document flow, including analysis of the text of a specific document for compliance with the requirements of labor legislation and an assessment of the risks of imposing sanctions during inspections and in the event of a labor conflict. A personnel audit will determine which documents do not yet exist in the personnel department, but they should appear, which should be finalized, and which can be left unchanged.

When is verification necessary?

Typically, companies check the status of personnel documents in the following cases:

  • when changing a personnel employee responsible for maintaining personnel records (upon dismissal or transfer to another position, to another division, branch);
  • when there is a threat of an audit after the dismissal of an offended employee (non-payment of wages, bonuses on time, dismissal at the initiative of the employer);
  • when there is a change in the leadership of the organization;
  • when bringing personnel documentation into compliance with current legislation after changes have occurred in it;
  • upon receipt of information or instructions about an upcoming scheduled inspection by the labor inspectorate

    A personnel audit can also be offered to companies that plan to optimize work with the company’s personnel documents, and that currently need an assessment of the current state and recommendations for further work.

    One of the problems that a personnel audit solves is reducing the risks associated with violation of current labor legislation. Therefore, usually a personnel audit is primarily aimed at reducing the impact of “increased risk areas.”

    Who and how?

    A HR audit can be entrusted to a provider company that provides similar services. Experienced specialists will conduct a comprehensive inspection using established methods and present a report on the results of the work. The report will indicate the identified violations, their possible consequences and provide recommendations for eliminating errors, and in the future will help in restoring personnel documentation. It should be noted that an important advantage of conducting an audit by a third-party provider is the impartiality of the conclusion about the state of personnel records at the enterprise.

    Also, personnel audit can be carried out in-house. In this case, you need to issue an order to conduct a personnel audit in the company, determine the goals and objectives of this event, form an appropriate commission (for example, consisting of a lawyer, deputy chief accountant, head of the personnel department), determine the timing and method of verification.

    The audit can be carried out selectively (a certain number of positions, departments and all personnel documents for them) or through a complete (total) audit. In many ways, the type of inspection depends on the number of employees in the organization, goals, objectives and deadlines.

    It is necessary to include in a separate list a special category of employees who have terms of an employment contract and working conditions that are different from others and who, in accordance with the law and local regulations, are provided with any benefits, allowances, compensation, etc. The documentation of these employees needs to be checked more carefully.

    We draw up an inspection plan.

    The employee participating in the audit must understand the full significance and consequences of the process. First, you need to develop a plan, make a list of documents that must be in the personnel service. The mandatory nature of some documents is directly defined in the Labor Code. Next, make a reconciliation - what is and how it should be, in order to subsequently restore all the necessary personnel documents.

    In practice, to conduct a personnel audit on your own, you need to:

    1. draw up an inspection plan;

    2. make a list of all employees, break them down by position and structural division;

    3. determine the list of regulatory documents, mandatory and additional for this company;

    4. determine a list of personnel documents to be checked (for example, the Orion company has determined for itself the following list to be checked: (example 1))

    Example 1

  • Staffing schedules; Orders on approval of staffing schedules; Orders to change staffing levels;
  • Employment contracts; Additional agreements to employment contracts;
  • Journal of registration of employment contracts and amendments to them;
  • Orders on personnel (reception, transfers, dismissals, promotions, bonuses, etc.);
  • Logs for registering orders (on personnel, vacations, business trips);
  • Work records; Book of accounting for the movement of work books and inserts for them Order on the appointment of a person responsible for maintaining and storing work books;
  • Job descriptions;
  • Orders on granting leave (annual, additional, educational, unpaid leave, child care leave);
  • Vacation schedules;
  • Employee applications (for vacations, in case of deviation from the vacation schedule (annual, additional, educational, unpaid leave, child care, other applications, applications for dismissal);
  • Personal cards of employees according to the unified Form T-2;
  • Orders on sending employees on business trips. Service assignments;
  • Time sheets;
  • Internal labor regulations;
  • Regulations on remuneration and bonuses;
  • Regulations on the protection of personal data;

    5. prepare a checklist form (example 2), in which data on violations, absence of documents and deadlines for correcting existing documents or creating missing documents will be entered.

    Drawing up a list of mandatory regulations applied in the organization and a list of local regulations of the company is an important stage in the audit, since compliance of personnel records with the law is the main criterion for maintaining personnel records in a company for a HR specialist.

    To the list of requiredregulations should include:

  • Labor Code of the Russian Federation with all amendments and additions;
  • Unified forms of primary accounting documentation (resolution
  • Goskomstat of Russia dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”)
  • Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books,” as amended. from 05/19/2008;
  • Instructions for filling out work books (Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69);
  • Regulations on sending on business trips (Resolution of the Government of the Russian Federation of October 13, 2008 No. 749);
  • Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (as amended on February 25, 2011);
  • Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children” (as amended on March 7, 2011);
  • Federal Law of July 27, 2006 No. 152-FZ “On Personal Data” (as amended on December 23, 2010);
  • Federal Law of November 24, 1995 No. 181-FZ “On the social protection of disabled people in the Russian Federation” (as amended on December 9, 2010);
  • Federal Law of May 27, 1998 No. 76-FZ “On the status of military personnel” (as amended on April 21, 2011);
  • Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (as amended on July 27, 2010);
  • Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (as amended on December 28, 2010);
  • Resolution of the Ministry of Labor of Russia (“On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility”);
  • List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods (approved by the Ministry of Culture of the Russian Federation on August 25, 2010 No. 558);

    When analyzing internal local regulations, it is necessary to pay attention to the design, adoption, approval, content and familiarization of employees with them.

    Add to list mandatory local regulations of the company

  • internal labor regulations (Parts 3 and 4 of Article 189 and Article 190 of the 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);
  • regulations on remuneration and bonuses (Article 135 of the Labor Code of the Russian Federation);

    Add to list optional (recommended) local regulations of the company (based on Article 5 of the Labor Code of the Russian Federation) should include:

  • provision on trade secrets (Federal Law of July 29, 2004 No. 98-FZ “On Trade Secrets” (as amended on July 24, 2007));
  • regulations on business trips;
  • regulations on employee certification.

    Checking the availability of work books and the correctness of their maintenance, the presence of a book for recording the movement of work books and inserts, the availability of forms of work books and inserts, as well as an order appointing a responsible employee for maintaining, storing, recording and issuing work books must necessarily be included in the area of ​​checking personnel documentation . An important point in the personnel check will be the audit of the registration logs. Books for registering orders for personnel are checked together with orders to ensure that information is entered correctly and that there are no gaps in registration.

    Let's sum it up

    In conclusion, a report is drawn up on the current state of personnel records, it is analyzed whether the objectives of the audit have been achieved, the identified shortcomings are recorded, the measures that should be taken are prescribed, and conclusions are drawn (example 4).

    At the end of the check, if there are missing or incorrectly created documents, it is necessary to set a time limit within which these documents will be created or corrected, pDevelop a plan to correct the violations found (example 5).

    The material is posted on the website HRM.RU

    • Dmitrishchuk Svetlana (Head of HR Administration Department)

    It is carried out in organizations mainly to check the compliance of personnel documentation with legal requirements and internal regulations; if violations are identified, to identify risks and make a decision to eliminate them in order to avoid material and other types of losses in the event of labor disputes.
    However, other goals may be set for the auditor, for example: to prepare for an audit of control and supervisory authorities, to identify problem areas in maintaining personnel records and office work, to outline ways to eliminate them and to optimize the system of personnel records and office work, to determine the attitude of personnel specialists to their duties for conducting personnel records in order to take certain measures and others.
    It is possible to use both a continuous method - analysis of all personnel (sometimes related) documentation, accounting documents, and a selective method - analysis of part of personnel documentation with the distribution of conclusions and results to the entire volume. It is possible to combine methods for different groups of documents.

    To conduct an audit, you must request basic documents and information:

    1. Work books of employees, a book for recording the movement of work books and inserts in them.
    2. Employment contracts, contracts on financial liability.
    3. Personal cards.
    4. Administrative documents (orders on personnel, vacations, etc.)
    5. Vacation schedule.
    6. Order logs.
    7. Personal matters.
    8. Staffing table, orders for its approval and amendments.
    9. Local regulations, collective agreements in force in the organization.
    10. List of employees current as of the date of inspection with the following explanations
    - employees at their main place of work,
    - at the same time
    Employed:
    - part-time work,
    - under a fixed-term employment contract,
    - minors,
    - having a disability group,
    - women with children under 3 years of age,
    - working according to schedule,
    - those involved in night work,
    - working on a combination of positions.

    11. Payroll statements for the period under review must be requested from the accounting department.
    12. Time sheets for the period under review.
    13. Orders on core activities regulating personnel records in the organization. Order approving the form of the pay slip.
    14. Information about the existence of a trade union organization of workers, or the presence of a representative body of workers.
    15. Information about regional tripartite agreements and industry agreements in force in a given subject of the Russian Federation.
    Stages of conducting a personnel audit.
    1. Determination of the person responsible for personnel records management, identification of available
    powers (job description), familiarization of the employee with it.
    2. Checking availability, compliance with legal requirements and internal
    regulations of the organization, procedures for the adoption and approval of current local regulations:
    - Internal labor regulations (pay attention to the regulation of the work schedule - in comparison with the conditions in employment contracts (agreements on changing the terms of the employment contract), time sheets and work schedules, terms of payment of wages - in comparison with pay slips and payment orders for the payment of wages , list of positions with irregular hours, traveling nature of work).
    We check that employees are familiar with them against signature, taking into account the deadlines for hiring employees and accepting LNA.

    Local regulations on remuneration (bonuses)
    (please note that the Regulations indicate all the payment systems available in the organization: salary, hourly rate - in comparison with the conditions in employment contracts (agreements on changing the terms of the employment contract), staffing table, payroll, as well as all types of payments made (allowances, additional payments, bonuses, payment for work on weekends, night time payment - in comparison with time sheets and schedules), familiarization with it to employees against signature, taking into account the deadlines for hiring employees and accepting LNA.

    Regulations on the protection of personal data (pay attention to the list of persons authorized to work with personal data - in comparison with the staffing table, the presence of non-disclosure agreements signed with them, the presence of an employee consent template, signed employee consents), familiarization with it to employees against signature from taking into account the timing of hiring employees and accepting LNA.

    Job descriptions, compliance with their job titles in the staffing table, verification of the qualification requirements indicated in them against the actual education and work experience of the employees (based on copies of documents in the personal file, information in the personal card), familiarization with the signature of the employees, a note on the delivery of a copy.
    - Vacation schedule. (Pay attention to the date of approval) Checking compliance with the schedule of the actual procedure for granting vacations. Registration of transfer of vacations and making appropriate changes to the schedule.
    - Staffing schedule, orders for its approval and amendments.

    3. An employment contract with the head of the organization, compliance of the terms of the contract (including its term) with the constituent documents of the organization.

    4. Checking employment contracts (agreements to change the terms of the employment contract) for compliance with legal requirements, established internal labor regulations, work modes - in comparison with timesheets and schedules, specific payment - in comparison with the payroll, the presence of conditions on the special nature of the work.
    Checking contracts of part-time workers.
    Correct execution of fixed-term employment contracts (wording of the term, verification of the grounds for urgency)

    5. Checking the execution of orders for personnel:
    - compliance with the form of orders approved in accordance with the requirements of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.
    - correctness of filling order, basis,

    - familiarization of employees with orders,
    - orders for admission and transfer (compliance with the terms of the employment contract, agreement to change the terms of the employment contract, entries in the work book, personal card).

    6. Checking documents to establish part-time work (order, agreement to change the terms of the employment contract - in comparison with time sheets and payslips).

    7. Checking documents on involvement in work on days off and overtime (written consents of employees, orders, in comparison with time sheets and payslips). Pay attention to the presence of a notice of the right to refuse to be involved in overtime work, night work and work on weekends and obtaining a signature from them on familiarization - for disabled people, minors, women with children under 3 years of age. If necessary, obtain the necessary consent of the primary trade union organization.

    8. Checking documents on changing the official salary, establishing or changing bonuses, paying bonuses, other payments (order, employment contract, agreement to change the terms of the employment contract - in comparison with the staffing table, local regulations on remuneration (bonuses) and payroll ).

    9. Checking the procedure for termination (termination) of employment contracts (pay attention to the wording of the reasons for dismissal in the order, the presence of the necessary notifications, compliance with deadlines, agreement with the trade union organization - if necessary, filling out personal cards, issuing work books, in case of non-issuance - confirmation the fact of sending a letter to the employee on the same day, familiarization with the orders, if not familiarized, drawing up the corresponding entry in the order and act).
    10. Checking vacation registration:
    compliance with the form of orders approved in accordance with the requirements of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.
    - correct filling order, basis,
    - registration in accordance with the requirements established by the organization,
    - notification of the employee about the start of vacation,
    - compliance with the vacation schedule
    - registration of transfer, extension of vacation (pay attention to the mark in
    vacation schedule),
    - notes on your personal card (period, dates, vacation name)
    11. Checking the formation of orders in cases in accordance with the nomenclature of cases approved in the organization. Storage of orders depending on the storage periods established by the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 N2 558
    12. Checking compliance with the procedure for sending workers.
    13. Procedure for recording working hours:
    - checking the completion of the time sheet,
    - availability of work schedules for the accounting period (in accordance with the PVTR, terms of employment contracts), signatures of employees, date of familiarization no less than a month before entry into force.

    14. The procedure for maintaining, storing, recording and issuing work books:
    - the presence of an order appointing someone responsible for maintaining work records, the fact that the employee has familiarized himself with it against signature,
    - reconciliation of the number of work books with the current list of employees (according to
    main place of work),
    - registration of work books and inserts for them in the Traffic Record Book
    work books and inserts for them (in comparison with dates of employment),
    - checking work books for their compliance with the legally approved form, as well as the form of the book (insert) depending on the date of issue (after the date of completion on the title page January 2004 - a new form is required),
    - timely entry of necessary entries (in comparison with personal
    cards and corresponding orders);
    - storage of work records (must be stored in a fireproof safe),
    - book of accounting and movement of work books and inserts for them (please
    attention to compliance with the approved form, page numbering, firmware, certification stamp - signature and seal, sealing, presence of marks of dismissed employees (date, signature), correct registration of changes in the names of employees
    (crossed out and written by whom and on what basis), reconciliation of the number of work books with the number of registered work books of those working at the main place on the date of inspection.
    15. Checking the correctness and timeliness of filling out personal cards and entering all the necessary data. We draw attention to entering information about education where the employee needs a certain qualification, information about transfers (in comparison with orders and work books), and the provision of vacations (in comparison with vacation orders).
    16. Drawing up agreements on full individual (collective) financial liability in accordance with the law.
    17. Documents for registration of disciplinary sanctions (compliance with deadlines, the fact of requesting a written explanation from the employee about the reasons for committing a disciplinary offense, the fact that the employee has familiarized himself with the order, the availability of the necessary acts).
    18. Documents for registration of additional work (combination, execution
    duties of an absent employee, etc.) in comparison with the payroll.
    19. Checking the calculation of compensation for unused vacation (withholding) upon dismissal.
    20. If necessary, check documents for registration of labor relations with employees - foreign citizens.

    Based on the results, an audit report is drawn up indicating all the violations identified, indicating the details of the documents containing the relevant violations, with links to the regulatory legal acts that were violated.
    The report must contain an assessment of the risks arising from these violations of legal norms, as well as recommendations for the manager and other officials of the organization.

    Magazine "HR Directory" No. 2, 2014 (full version)

    Closed Joint Stock Company "Flowers of Russia" (LLC "Flowers of Russia")

    ORDER N 5

    August 1, 2012 Moscow

    On conducting an audit of personnel documentation

    In order to optimize the work with personnel documentation, determine its compliance with the requirements of labor legislation and on the basis of the concluded audit agreement with Best Consult LLC

    I ORDER:

    1. On August 15 - 17, 2012, conduct an audit of personnel documentation in the personnel department of ZAO Flowers of Russia.

    2. Form a working group consisting of:

    The head of the group is the head of the HR department A.M. Davydov;

    Deputy group leader - leading HR inspector Sazonova I.G.;

    Group experts:

    HR inspector D.I. Morozova;

    HR inspector N.V. Rozanova;

    clerk Muromova Y.V.

    3. Approve the audit schedule (Appendix No. 1).

    4. Appoint Deputy General Director for General Issues G.S. Mishin responsible for conducting an audit of personnel documentation.

    5. Appoint the head of the HR department, A.M. Davydov, as the person authorized to interact with the consulting company Best Consult LLC on the issue of conducting an audit of personnel documentation.

    6. To the head of the office M.S. Kruglova. issue at the request of the head of the working group A.M. Davydov. documents on personnel for conducting an audit in accordance with the instructions for office work of ZAO "Flowers of Russia" in accordance with the approved audit schedule.

    7. Oblige members of the working group to issue documents containing personal data of employees, in compliance with the rules established by the regulations on the procedure for working with personal data of employees of ZAO Flowers of Russia.

    General Director K.A. Ivleva


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