GOVERNMENT OF THE STAVROPOL REGION

RESOLUTION

On approval of the Procedure for implementing internal state financial control

(as amended by resolutions dated 04/26/2016 N 170-p, dated 09/04/2017 N 351-p, dated 07/11/2018 N 272-p, dated 11/14/2019 N 506-p, dated 02/25/2020 N 84-p)

In accordance with paragraph 3 of Article 269_2 of the Budget Code Russian Federation Government Stavropol Territory decides:

1. Approve the attached Procedure for implementing internal state financial control.

(clause 1 as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

2. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory Kalinchenko L.A.

3. This resolution comes into force from the date of its adoption, with the exception of the provisions of the Procedure relating to monitoring compliance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement, which come into force on January 1, 2014.

Temporary
duties of the Governor
Stavropol Territory
V.V.VLADIMIROV

The procedure for implementing internal state financial control

Approved
resolution
Government of the Stavropol Territory
dated December 30, 2013 N 529-p

I. General provisions

1. This Procedure determines the organization of the exercise of powers for internal state financial control in pursuance of paragraph 3 of Article 269_2 of the Budget Code of the Russian Federation, Article 186 of the Housing Code of the Russian Federation, Article 99 of the Federal Law "On the contract system in the field of procurement of goods, works, services to ensure public and municipal needs" (hereinafter referred to as the Federal Law) and in order to ensure compliance with the provisions of legal acts regulating budgetary legal relations, legal acts stipulating public regulatory obligations and obligations for other payments to individuals from the budget of the Stavropol Territory (hereinafter referred to as the regional budget), compliance with the conditions government contracts, contracts (agreements) on the provision of funds from the regional budget.

2. The concepts and terms used in this Procedure are used in the meanings defined by the Budget Code of the Russian Federation, Housing Code Russian Federation and Federal Law.

3. Internal state financial control carried out by the Ministry of Finance of the Stavropol Territory (hereinafter referred to as the body of internal state financial control).

(as amended by resolutions of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated February 25, 2020 N 84-p)

4. The body of internal state financial control exercises the powers specified in paragraph 1 of Article 269_2 of the Budget Code of the Russian Federation, as well as control over the use of specialized non-profit organizations that carry out activities aimed at ensuring the implementation of overhaul common property in apartment buildings on the territory of the Stavropol Territory (hereinafter referred to as the regional operator), funds received from the regional budget (hereinafter referred to as control activities).

(as amended by resolutions of the Government of the Stavropol Territory dated November 14, 2019 N 506-p, dated February 25, 2020 N 84-p)

5. Control activities are carried out in relation to the objects of state financial control specified in Article 266_1 of the Budget Code of the Russian Federation, determined taking into account the principle of budget independence established in Article 31 of the Budget Code of the Russian Federation (hereinafter - objects of control).

(clause 5 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

5.1. Objects of control and their officials have the right:

be present during field trips control activities, give explanations on issues related to the subject of control measures;

get acquainted with the reports of inspections (audits), conclusions, surveys prepared based on the results of control activities;

appeal decisions and actions (inaction) of the internal state financial control body and its officials in the manner established by the legislation of the Russian Federation;

for compensation in accordance with the procedure established by the legislation of the Russian Federation for real damage caused by unlawful actions (inaction) of the internal state financial control body and its officials.

(clause 5.1 introduced by Decree of the Government of the Stavropol Territory dated April 26, 2016 N 170-p)

5.2. Objects of control and their officials are obliged to:

timely and in in full provide the requested information, documents and materials necessary to exercise the powers of the internal state financial control body when carrying out control activities;

give oral and written explanations to officials of the internal state financial control body;

ensure unimpeded access for officials of the internal state financial control body who are part of the inspection (audit) group (inspector) to the premises and territories belonging to the object of control in respect of which the inspection (audit) is being carried out;

fulfill the legal requirements of officials of the internal state financial control body who are part of the verification (audit) group (inspector), and also not interfere with the legal activities of these persons;

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

timely and fully comply with the requirements of submissions and instructions of officials of the internal state financial control body;

provide access to specialists and experts involved as part of control activities to the territory and premises of the control object;

exercise other powers provided for by the legislation of the Russian Federation.

(clause 5.2 introduced by Decree of the Government of the Stavropol Territory dated 04/26/2016 N 170-p)

6. Officials of the internal state financial control body carrying out control activities are:

head of the internal state financial control body;

deputy head of the internal state financial control body, whose responsibilities include issues of internal state financial control (hereinafter referred to as the deputy head);

chief, deputy chief structural unit the body of internal state financial control, which is entrusted with the implementation of internal state financial control;

state civil servants of the Stavropol Territory, holding positions in the structural unit of the internal state financial control body, which is entrusted with the implementation of internal state financial control.

7. The officials specified in paragraph 6 of this Procedure have the right:

request and receive, on the basis of a reasoned request in writing, information, documents and materials from state authorities of the Stavropol Territory, local government bodies of municipalities of the Stavropol Territory, as well as from organizations, citizens, public associations and officials necessary to exercise the powers of an internal state body financial control during control activities;

request and receive from objects of control and their officials explanations, including written ones, information and materials on issues arising during the control activities, documents and certified copies of documents necessary for carrying out control actions;

when carrying out scheduled and unscheduled on-site inspections (audits), freely upon presentation of official identification and a copy of the order of the internal state financial control body (hereinafter referred to as the order) to carry out on-site inspection(audits) visit the premises and territories in which control objects are located, in respect of which an inspection (audit) is carried out, demand the presentation of goods supplied, results of work performed, services rendered;

carry out examinations necessary when carrying out control activities, and (or) involve independent experts to carry out such examinations;

issue representations and orders to eliminate identified violations in cases and in the manner provided for by the legislation of the Russian Federation;

send notifications about the application of budget coercive measures in cases and in the manner provided for by the budget legislation of the Russian Federation;

carry out proceedings in cases of administrative offenses in the manner established by the legislation of the Russian Federation on administrative offenses;

go to court with statements of claim on compensation for damage caused to the Stavropol Territory;

submit claims to the court to declare purchases of goods, works, and services carried out to meet state (municipal) needs invalid in accordance with Civil Code Russian Federation.

(paragraph introduced by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

8. The officials specified in paragraph 6 of this Procedure are obliged to:

timely and fully fulfill the powers granted in accordance with the legislation of the Russian Federation to prevent, detect and suppress violations in the established field of activity;

comply with the requirements of regulatory legal acts in the established field of activity;

carry out control activities in accordance with this Procedure;

familiarize the head (authorized official) of the control object (hereinafter referred to as the representative of the control object) with a copy of the order to carry out the control measure, the decision to extend the period, suspend (resume) the control measure, as well as with the results of control measures;

when identifying the fact of an action (inaction) containing elements of a crime, send to law enforcement agencies information about such a fact and (or) documents and other materials confirming such a fact.

9. Lost force on July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-p.

9.1. Lost power. - Decree of the Government of the Stavropol Territory of November 14, 2019 N 506-p.

10. Requests for the provision of information, documents and materials, other documents accepted during control activities provided for by this Procedure are handed over signature to the representative of the control object or (in case of refusal to sign and received by the representative of the control object) sent to the address of the control object by registered mail sending with a return receipt or in any other way indicating the date of its receipt by the addressee, including using automated information systems, in accordance with this Procedure (hereinafter - handed over (sent) to the representative of the control object in accordance with this Procedure).

11. The deadline for submitting information, documents and materials is established in the request and is calculated from the date of receipt of the request. In this case, this period is at least 3 working days.

12. Information, documents and materials necessary for carrying out control activities provided for by this Procedure are presented in originals and (or) copies certified by the objects of control in the prescribed manner.

(as amended by Decree of the Government of the Stavropol Territory dated 09/04/2017 N 351-p)

13. Based on facts of non-submission (untimely submission) by the object of control of information, documents and materials requested during the control activities provided for by this Procedure, the head of the verification (audit) group (inspector) draws up a report on the non-submission (untimely submission) of information, documents and materials.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

13.1. Failure to submit or late submission the object of control to the internal state financial control body of information, documents and materials, as well as their presentation not in full or the presentation of unreliable information, documents and materials, obstruction of the legitimate activities of officials of the internal state financial control body entails liability established by the legislation of the Russian Federation .

(Clause 13.1 introduced by Decree of the Government of the Stavropol Territory dated April 26, 2016 N 170-p)

14. All documents drawn up officials of the internal state financial control body within the framework of the control measures provided for by this Procedure, are signed by the relevant officials and attached to the materials of the control measure, recorded and stored in the prescribed manner, including using an automated information system.

II. Procedure for planning control activities

15. Control activities are divided into planned and unscheduled and are carried out through planned and unscheduled inspections, as well as scheduled and unscheduled audits and examinations (hereinafter referred to as control measures).

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

16. Planned control activities are carried out on the basis of the control activity plan of the internal state financial control body for the next financial year (hereinafter referred to as the Plan). When forming the Plan, the internal state financial control body, in order to avoid duplication of control activities, takes into account information received from other state bodies on planned identical control activities.

(Clause 16 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

17. The plan is approved by the head of the internal state financial control body annually before December 1 of the year preceding the next financial year.

The Plan includes the following information:

month of the start of the control event;

(as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

period under review.

Scheduled inspections in relation to one of the objects of control specified in paragraph 5 of this Procedure and one topic of the control activity are carried out by the internal state financial control body no more than once a year.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

Paragraphs nine to ten are no longer valid as of July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-p.

18. Unscheduled control activities are carried out when:

availability of instructions from the Governor of the Stavropol Territory, Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory, appeals from the prosecutor's office of the Stavropol Territory and other law enforcement agencies in connection with available information about violations of the provisions of legal acts regulating budget legal relations, legal acts stipulating public regulatory obligations and obligations for other payments to individuals from the regional budget, as well as violations of the terms of government contracts, agreements (agreements) on the provision of funds from the regional budget;

The paragraph has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-p;

receipt of information about violations of the provisions of legal acts regulating budget legal relations, legal acts stipulating public regulatory obligations and obligations for other payments to individuals from the regional budget, as well as violations of the terms of government contracts, agreements (agreements) on the provision of funds from the regional budget;

(as amended by resolutions of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated November 14, 2019 N 506-p)

expiration of the deadline for fulfilling a previously issued order.

III. Requirements for carrying out control activities

19. The procedures for implementing a control measure include the appointment of a control measure, the implementation of a control measure and the implementation of the results of a control measure.

20. Inspections are divided into on-site and desk checks, as well as counter checks conducted as part of on-site and (or) desk checks in order to establish and (or) confirm facts related to the activities of the object of control.

21. The control event is carried out on the basis of an order appointing it.

The order states:

control method;

topic of the control event;

name of the control object;

duration (start and end date) of the control event;

period under review;

the basis for the control measure;

the personal composition of the verification (audit) group (inspector) and the head of the verification (audit) group (when conducting a control event by the verification (audit) group).

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

22. The program of control activities (hereinafter referred to as the Program) is prepared in accordance with the order of the head of the verification (audit) group (inspector) authorized to carry out the control activity, and is approved by the head (deputy head) of the internal state financial control body.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

The Program specifies a list of the main issues on which the verification (audit) group (inspector) carries out control actions during the control event.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

Changes to the Program are made on the basis of a memorandum from the head (deputy head) of the structural unit of the internal state financial control body, which is entrusted with the implementation of internal state financial control, outlining the reasons for the need to make such changes.

23. During control activities, control actions are carried out to document and (or) factually study the activities of the control object.

Control actions to document the activities of the object of control are carried out in relation to financial, accounting, reporting documents and other documents of the object of control.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

Control actions for the actual study of the activities of the control object are carried out through inspection, inventory, observation, recalculation, examination, control measurements and other control actions.

The procedure for carrying out control actions is established by the internal state financial control body.

24. The duration of the control event cannot exceed 45 working days.

25. It is allowed to extend the period for conducting a control activity by the head (deputy head) of the internal state financial control body upon a reasoned proposal from the head of the verification (audit) group (inspector), but not more than for 30 working days.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

26. It is allowed to suspend the implementation of a control activity by a decision of the head (deputy head) of the internal state financial control body upon a reasoned appeal from the head of the verification (audit) group (inspector) in accordance with this Procedure. During the suspension of a control event, its duration is interrupted.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

27. The decision to resume the control activity is made by the head (deputy head) of the internal state financial control body within 3 working days after the object of control eliminates the reasons for suspending the control activity in accordance with this Procedure.

28. The decision to extend the period, suspend (resume) the control event is formalized by order.

29. The results of the inspection (audit) are documented in an inspection (audit) report, which is signed by the head and members of the inspection (audit) group (inspector).

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

Conducting a counter check

30. A counter inspection is appointed and carried out in the manner established for an on-site or desk audit accordingly, in order to establish and (or) confirm facts related to the activities of the control object.

31. Legal entities, individual entrepreneurs and individuals in respect of whom a counter-inspection is being carried out (hereinafter referred to as the objects of the counter-inspection) are required to provide information to officials who are part of the inspection (audit) group (inspector), upon their verbal request for review documents and materials related to the topic of the on-site inspection (audit), and upon a written request (demand) of the head of the inspection (audit) group (inspector) are required to submit copies of documents and materials related to the topic of the on-site inspection (audit), certified in the prescribed manner, which upon completion of the counter inspection are attached to the materials of the on-site inspection (audit).

(as amended by resolutions of the Government of the Stavropol Territory dated 09/04/2017 N 351-p, dated 07/11/2018 N 272-p)

32. The period for conducting a counter-inspection cannot exceed 20 working days. The results of the counter-inspection are documented in an act signed by the head and members of the inspection (audit) group (inspector) and attached to the materials of the on-site or desk inspection, respectively.

(as amended by resolutions of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated February 25, 2020 N 84-p)

33. Based on the results of the counter-inspection, coercive measures are not applied to the object of the counter-inspection.

Conducting a survey

34. An examination (with the exception of an examination carried out as part of a desk audit) is carried out by decision of the head of the verification (audit) group (inspector) in the manner and time frame established for an on-site inspection (audit).

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

35. When conducting an inspection, an analysis and assessment of the state of a certain area of activity of the control object is carried out.

36. When conducting a survey, research and examination are carried out using photo, video and audio equipment, as well as other types of equipment and instruments, including measuring instruments.

37. The results of the examination are documented in a conclusion, which is signed by the head of the verification (audit) group (inspector) no later than last day period of the examination. The conclusion within 3 working days from the date of its signing is handed over (sent) to the representative of the control object in accordance with this Procedure.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

38. The conclusion and other survey materials are subject to consideration by the head (deputy head) of the internal state financial control body within 30 days from the date of signing the conclusion.

Based on the results of consideration of the conclusion and other survey materials, the head (deputy head) of the internal state financial control body may appoint an on-site inspection (audit).

Carrying out a desk audit

39. A desk audit is carried out at the location of the internal state financial control body, including on the basis of budget or accounting (financial) statements and other documents submitted at the request of the internal state financial control body, as well as information, documents and materials received during counter checks.

(as amended by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

40. The period for conducting a desk audit is no more than 30 working days from the date of receipt from the object of control of information, documents and materials submitted at the request of the internal state financial control body.

41. The head (deputy head) of the internal state financial control body, upon a reasoned request from the head of the inspection (audit) group (inspector), appoints an examination and (or) a counter-inspection.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

42. When conducting a desk audit, the time period for its conduct does not count the periods of time from the date of sending the request of the internal state financial control body to the date of submission of information, documents and materials by the object of the audit, as well as the time during which the counter audit and (or) examination is carried out.

43. Based on the results of the desk audit, an act is drawn up, which is signed by the head and members of the verification (audit) group (inspector), no later than the last day of the desk audit period.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

44. Attached to the desk inspection report (except for the counter-check report and the conclusion prepared based on the results of the survey) are documents, results of examinations (research), photo, video and audio materials obtained during control actions.

45. The report of the desk inspection within 3 working days from the date of its signing is handed over (sent) to the representative of the control object in accordance with this Procedure.

46. The object of control has the right to submit to the internal state financial control body objections to the desk audit report in writing within 5 working days from the date of receipt of such an act, which are attached to the audit materials. Objections to the desk inspection report are sent by courier or registered mail with acknowledgment of receipt.

(clause 46 as amended by the Decree of the Government of the Stavropol Territory dated 09/04/2017 N 351-p)

47. The act and other materials of the desk audit are subject to consideration by the head (deputy head) of the internal state financial control body within 30 calendar days from the date of signing the act.

48. Based on the results of consideration of the act and other materials of the desk audit, the head (deputy head) of the internal state financial control body makes a decision regarding the object of control:

on the application of coercive measures in accordance with the legislation of the Russian Federation;

about the absence of grounds for the use of coercive measures;

on conducting an on-site inspection (audit).

Conducting an on-site inspection (audit)

49. An on-site inspection (audit) is carried out at the location of the object of control.

50. The period for conducting an on-site inspection (audit) is no more than 45 working days.

51. The head (deputy head) of the internal state financial control body, upon a reasoned request from the head of the inspection (audit) group (inspector), appoints an examination and (or) a counter-inspection.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

52. In case of detection of forgeries, forgeries, thefts, abuses and, if necessary, to suppress these illegal actions, the head of the verification (audit) group (inspector) confiscates Required documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaves an act of seizure and copies or an inventory of seized documents in the relevant files, and in the event of discovery of data indicating signs of a crime, seals the cash registers, cash registers and office premises, warehouses and archives.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

53. The conduct of an on-site inspection (audit) is suspended by the head (deputy head) of the internal state financial control body upon a reasoned request from the head of the inspection (audit) group (inspector):

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

for the period of the counter inspection and (or) examination;

in the absence or unsatisfactory state of budgetary or accounting (financial) accounting of the control object - for the period of restoration by the control object of the documents necessary for conducting an on-site inspection (audit), as well as bringing the accounting and reporting documents into proper condition by the control object;

(as amended by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

for the period of organizing and conducting examinations;

for the period of execution of requests sent to government bodies;

in case of failure by the object of control to provide information, documents and materials and (or) provision of an incomplete set of requested information, documents and materials and (or) obstruction of the control measure, and (or) evasion of the control measure;

if it is necessary to inspect property and (or) documents located at a location other than the location of the control object.

54. Based on the results of the on-site inspection (audit), an act is drawn up, which is signed by the head and members of the inspection (audit) group (inspector) within 15 working days, calculated from the day following the expiration date of the on-site inspection (audit).

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

55. The on-site inspection (audit) report (except for the counter-inspection report and the conclusion prepared based on the results of the survey) is accompanied by documents, results of examinations (research), photo, video and audio materials obtained during control actions.

56. The on-site inspection (audit) report is handed over (sent) to the representative of the control object in accordance with this Procedure within 3 working days from the date of its signing.

57. The object of control has the right to submit to the internal state financial control body objections to the on-site inspection (audit) report in writing within 5 working days from the date of receipt of such an act, which are attached to the inspection materials. Objections to the on-site inspection (audit) report are sent by courier or registered mail with acknowledgment of receipt.

(clause 57 as amended by the Decree of the Government of the Stavropol Territory dated September 4, 2017 N 351-p)

58. The act and other materials of the on-site inspection (audit) are subject to consideration by the head (deputy head) of the internal state financial control body within 30 calendar days from the date of signing the act.

59. Invalid as of February 25, 2020. - Decree of the Government of the Stavropol Territory of February 25, 2020 N 84-p.

IV. Implementation of the results of control activities

60. When exercising powers on internal state financial control, the internal state financial control body sends:

(as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

submissions containing information about identified budget violations, as well as a requirement to eliminate the budget violation and to take measures to eliminate its causes and conditions, or a requirement to take measures to eliminate the causes and conditions of the budget violation if it is impossible to eliminate it, for each budget violation, mandatory for execution within the deadlines established by such a submission or within 30 calendar days from the date of its receipt, if the deadline is not specified (hereinafter referred to as the submission);

instructions containing mandatory requirements for execution within the period established by the order to take measures to compensate for damage caused to the Stavropol Territory, sent to the object of control in the event of impossibility of elimination or failure to eliminate in set by view the period of the budget violation if it is possible to determine the amount of damage caused to the Stavropol Territory as a result of this violation (hereinafter referred to as the order);

notifications of the application of budget coercive measures.

(clause 60 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

61. Invalid as of July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-p.

62. When exercising powers to control the use by regional operators of funds received from the regional budget, the internal state financial control body sends to the regional operator submissions and (or) orders to eliminate identified violations of the requirements of the legislation of the Russian Federation.

63. Invalid as of February 25, 2020. - Decree of the Government of the Stavropol Territory of February 25, 2020 N 84-p.

63.1. The submissions and orders of the internal state financial control body do not indicate information about budget violations identified as a result of internal financial control and internal financial audit, subject to their elimination.

(clause 63.1 introduced by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

64. The object of control must report the results of consideration of the submission (instruction) to the body of internal state financial control within the period established by the submission (instruction), or if the period is not specified, within 30 calendar days from the date of receipt of such a submission (instruction) by the object of control. Violations specified in the submission (instruction) are subject to elimination within the time period established in the submission (instruction).

65. In the event of failure to eliminate the budget violation provided for by Chapter 30 of the Budget Code of the Russian Federation and specified in the submission, the internal state (municipal) financial control body, within a period not exceeding 30 calendar days from the date of expiration of the submission, sends a notice of application of budget enforcement measures to the Ministry of Finance of the Stavropol Territory (to the Territorial Fund of Mandatory health insurance Stavropol Territory), and a copy of such notice - to the participant in the budget process in respect of whom the inspection (audit) was carried out.

At the request of the Ministry of Finance of the Stavropol Territory (Territorial Fund of Compulsory Medical Insurance of the Stavropol Territory) to clarify the information contained in the notification of the application of budget coercive measures, the state financial control body, within a period not exceeding 30 calendar days from the date of receipt of the request, has the right to send Stavropol Territory (Territorial Fund of Compulsory Medical Insurance of the Stavropol Territory) notification of the application of budget coercive measures containing updated information.

(clause 65 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

66. Submissions and instructions of the body of internal state financial control are signed by the head (deputy head) of the body of internal state financial control and within 3 working days are sent (delivered) to the representative of the object of control in accordance with this Procedure.

66.1. By decision of the internal state financial control body, the deadline for execution of the submission, order of the internal state financial control body regarding the appeal of the object of control may be extended in the manner prescribed by the federal standards of internal state financial control, but no more than once.

(clause 66.1 introduced by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

67. Failure by the object of control to comply with the order to compensate for damage caused to the Stavropol Territory is the basis for the internal state financial control body to apply to the court with a statement of claim for compensation for this damage.

(as amended by Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)

68. Cancellation of recommendations and orders of the internal state financial control body is carried out in judicial procedure.

69. The presentation and order of the internal state financial control body may be appealed in court in accordance with the legislation of the Russian Federation.

70. If, as a result of a control activity, the fact of committing an action (inaction) containing elements of a crime is identified, the internal state financial control body transmits information about such a fact and (or) documents confirming such a fact to law enforcement agencies within 2 working days from the day of completion of the control event.

71. In case of failure to comply with a submission and (or) order, the internal state financial control body applies liability measures to the person who has not fulfilled such a submission and (or) order in accordance with the legislation of the Russian Federation.

72. If detected during control activities administrative offenses officials of the internal state financial control body specified in paragraph 6 of this Procedure initiate cases of administrative offenses in the manner established by the legislation of the Russian Federation on administrative offenses.

73. Invalid as of July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-p.

V. Preparation and presentation of reports on the results of control activities

(as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

74. In order to disclose information on the completeness and timeliness of implementation of the control action plan for the reporting period calendar year, ensuring the effectiveness of control activities, as well as analyzing information on the results of control activities, the internal state financial control body draws up a report quarterly.

(as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

75. The report is signed by the head (deputy head) of the internal state financial control body and sent to the Governor of the Stavropol Territory no later than the 20th day of the month following the reporting quarter.

(as amended by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

76. The report reflects data on the results of control activities, which are grouped by topics of control activities, audited objects of control and audited periods.

77. The results of control activities that are subject to mandatory disclosure in the report include:

accrued fines in quantitative and monetary terms by type of violation;

the number of materials sent to law enforcement agencies and the amount of expected damage by type of violation;

the number of representations and orders and their execution in quantitative and (or) monetary terms, including the amount of funds restored (reimbursed) according to orders and orders;

the number of sent and executed (unexecuted) notifications on the application of budgetary coercive measures;

the volume of verified funds from the regional budget;

the number of filed and (or) satisfied complaints (claims) against the decisions of the internal state financial control body, as well as their actions (inaction) within the framework of the control activities carried out by it;

other information (if available) about events that had a significant impact on the implementation of internal state financial control.

78. The results of control activities are posted on the official website of the internal state financial control body on the Internet information and telecommunications network in the manner established by the legislation of the Russian Federation.

(as amended by Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

79. Use of a unified information system in the field of procurement, as well as maintaining document flow in a single information system in the field of procurement, when carrying out control activities, they are carried out in accordance with the requirements of the Rules for maintaining a register of complaints, scheduled and unscheduled inspections, decisions made on them and orders issued, approved by Decree of the Government of the Russian Federation of October 27, 2015 N 1148.

(clause 79 introduced by Decree of the Government of the Stavropol Territory dated 02.25.2020 N 84-p)

The procedure for exercising control in the field of procurement by the internal state financial control body. - Lost power

Approved
resolution
Government of the Stavropol Territory
dated December 30, 2013 N 529-p

Keywords

STATE CONTROL / MUNICIPAL CONTROL / STATE (MUNICIPAL) CONTROL BODIES/ STATE CONTROL / MUNICIPAL CONTROL / BODIES OF STATE (MUNICIPAL) CONTROL

annotation scientific article on economics and business, author of the scientific work - Roshchektaeva Ulyana Yuryevna, Roshchektaev Sergey Aleksandrovich

Currently, the issues of forming an institutional structure for providing financial security are among the strategic priorities public policy, which indicates a consensus reached in society regarding the significant role of Russia in the global financial system. One of the priority areas of activity of the Russian state is to optimize the structure of government bodies in order to increase the efficiency and effectiveness of their activities. Particular attention in this process is given to reforming the system of state financial control bodies. IN modern economy There is a wide range of problems and inaccuracies in the legislative regulation of financial control by government agencies. This situation leads to a significant decrease in the quality of the effectiveness of financial control on the part of government bodies. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determining the importance of the participation of such bodies in the process of rational use budget funds, in the formation and justification of the methodology and methodology for monitoring the effectiveness of planning and spending budget funds, as well as measures to prevent violations of legislation in the budget sector.

Internal state (municipal) financial control in the context of the formation of the institutional structure

At present, the issues of the formation of the institutional structure of financial security are among the strategic priorities of state policy, which indicates the consensus achieved in the society on the significant role of Russia in the global financial system. One of the priority activities of the Russian state is to optimize the structure of public authorities in order to improve the efficiency and effectiveness of their activities. Particular attention in this process is given to the reform of the system of state financial control. In the modern economy there is a large range of problems and inaccuracies in the legislative regulation of financial control by public authorities. This situation leads to a significant reduction in the quality of the effectiveness of financial control by public authorities. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determine the importance of the participation of such bodies in the process of rational use of budgetary funds, in the formation and justification of methods and methodology for monitoring the effectiveness of planning and spending of budgetary funds, as well as measures to prevent violations of legislation in the budgetary sphere.

Text of scientific work on the topic “Internal state (municipal) financial control in the context of the formation of an institutional structure”

UDC 657.375.1

https://doi.org/10.31775/2305-3100-2018-3-78-82

INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL IN THE CONTEXT OF FORMATION OF INSTITUTIONAL STRUCTURE

U.Yu. Roschektaeva, S.A. Roschektaev

Financial University under the Government of the Russian Federation (Krasnodar branch), Krasnodar, Russian Federation

Annotation. Currently, issues of forming an institutional structure for ensuring financial security are among the strategic priorities of state policy, which indicates a consensus reached in society regarding the significant role of Russia in the global financial system. One of the priority areas of activity of the Russian state is to optimize the structure of government bodies in order to increase the efficiency and effectiveness of their activities. Particular attention in this process is given to reforming the system of state financial control bodies. In the modern economy, there is a wide range of problems and inaccuracies in the legislative regulation of financial control by government agencies. This situation leads to a significant decrease in the quality of the effectiveness of financial control on the part of government bodies. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determining the importance of the participation of such bodies in the process of rational use of budget funds, in the formation and justification of the methodology and methodology for monitoring efficiency of planning and spending of budgetary funds, as well as measures to prevent violations of legislation in the budgetary sphere.

Key words: state control, municipal control, state (municipal) control bodies

For citation: Roshchektaeva U.Yu., Roshchektaev S.A. Internal state (municipal) financial control in the context of the formation of an institutional structure // Scientific Bulletin of the Southern Institute of Management. 2018. No. 3. pp. 78-82. БИрт/Мой огд/10.31775/2305-3100-2018-3-78-82 No conflict of interest

INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL IN THE CONTEXT OF THE FORMATION OF THE INSTITUTIONAL STRUCTURE

Ulyana Yu. Roshchektaeva, Sergey A. Roshchektaev

Financial University under the Government of the Russian Federation (Krasnodar branch),

Krasnodar, Russian Federation

Abstract. At present, the issues of the formation of the institutional structure of financial security are among the strategic priorities of state policy, which indicates the consensus achieved in the society on the significant role of Russia in the global financial system. One of the priority activities of the Russian state is to optimize the structure of public authorities in order to improve the efficiency and effectiveness of their activities. Particular attention in this process is given to the reform of the system of state financial control. In the modern economy there is a large range of problems and inaccuracies in the legislative regulation of financial control by public authorities. This situation leads to a significant reduction in the quality of the effectiveness of financial control by public authorities. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determine the importance of the participation of such bodies in the process of rational use of budgetary funds, in the formation and justification of methods and methodology for monitoring the

effectiveness of planning and spending of budgetary funds, as well as measures to prevent violations of legislation in the budgetary sphere.

Keywords: state control, municipal control, bodies of state (municipal) control

For titation: Roshchektaeva U.Yu., Roshchektaev S.A. Context of the formation of the institutional structure. Scientific bulletin of the Southern Institute of Management. 2018;(3):78-82. (In Russ.) https://doi.org/10.31775/2305-3100-2018-3-78-82

There is no conflict of interests

Internal state (municipal) financial control in the institutional structure of budgetary legal relations is implemented by executive authorities (local administrations of municipalities) within the framework of the entire public legal entity. This type control, first of all, is aimed at significantly reducing the risks of illegal and inappropriate spending of budget funds, including in terms of powers in the field of control in the field of procurement (letter of the Ministry of Finance of Russia dated January 28, 2014 No. 02-11-09/3021).

According to paragraph 3 of Art. 265 of the Budget Code of the Russian Federation, specific control measures are carried out by the following bodies, presented in Table 1.

Table 1

Bodies exercising internal state (municipal) control

Federal level Level of constituent entities of the Russian Federation and municipalities

Financial supervisors

Federal Treasury Bodies of state (municipal) financial control of subjects (municipalities)

Bodies implementing cash service(carrying out cash transactions)

Federal Treasury Financial authorities of the constituent entities of the Russian Federation and municipalities (authorized bodies)

Until February 2, 2016, supervision was carried out by the now abolished Financial and Budgetary Supervision Service (Rosfinnadzor). The functions of control and supervision in the financial and budgetary sphere have been transferred to the Federal Treasury.

The powers of the internal financial control body of a constituent entity of the Russian Federation ( municipality) includes the implementation of control activities in public sector organizations of the public legal entity that created this body (letter of the Ministry of Finance of Russia dated December 26, 2014 No. 02-10-11/67828). The procedure for exercising powers by internal financial control bodies

For subjects of the Russian Federation (municipalities) is determined by legal acts of higher executive bodies state authorities of the constituent entities of the Russian Federation ( local administrations) (letter of the Ministry of Finance of Russia dated 02/04/2016 No. 02-10-06/5822).

The functions of internal and external state (municipal) financial control bodies are partially duplicated. In order to avoid unnecessary duplication of control procedures in relation to the same objects of control, agreements on information interaction between such bodies can be concluded (letter of the Ministry of Finance of Russia dated June 24, 2013 No. 02-07-10/23809). In addition, it is advisable to coordinate the work on planning control activities between the territorial bodies of the federal financial supervisory authority and the financial supervisory authorities of the constituent entities of the Russian Federation (clause 5 of the letter of the Ministry of Finance of Russia dated 08/04/2015 No. 02-10-09/45065).

Financial authorities may be given powers to establish internal financial control, as provided for in Art. 269.2 of the Budget Code of the Russian Federation, however, this is only possible if the possibility of a conflict of interest is excluded (letter of the Ministry of Finance of Russia dated October 30, 2013 No. 02-11-005/46166). Departments of institutions or persons authorized job responsibilities, whose tasks include the exercise of control powers, are required to have autonomy, both organizational and functional, in relation to the departments of the institution (officials) who are obliged to formulate and organize the execution of budgets and (or) maintain budget accounting(letters of the Ministry of Finance of Russia dated November 25, 2013 No. 02-11010/50647, dated December 18, 2013 No. 02-06-010/54151).

The activities of the above bodies are regulated by the following documents:

1) Regulations on the Federal Treasury, approved by Decree of the Government of the Russian Federation dated December 1, 2004 No. 703;

2) Rules for the exercise by the Federal Treasury of powers of control in the financial and budgetary sphere, approved by Decree of the Government of the Russian Federation of November 28, 2013 No. 1092;

3) Administrative regulations approved by order of the Ministry of Finance of Russia dated March 20, 2014 No. 18n;

4) regulatory legal acts of the highest executive bodies of state power of the constituent entities of the Russian Federation, municipal legal acts of local administrations;

5) standards of internal state (municipal) financial control approved in each public legal entity (clause 3 of Article 269.2 of the Budget Code of the Russian Federation).

The powers of bodies to exercise internal state (municipal) financial control include:

a) Financial supervisory authorities (Article 269.2 BC

1. Subsequent monitoring of compliance:

Budget legislation of the Russian Federation;

Other normative legal acts regulating budget legal relations.

2. Control over the completeness and reliability of reporting:

On the implementation of state (municipal) programs;

On the execution of state (municipal) tasks.

6) Bodies providing cash services (when authorizing transactions) (Article 269.1 of the Budget Code of the Russian Federation):

1. Control that the transaction amount does not exceed the limits budget obligations and (or) budgetary allocations.

2. Monitoring the compliance of the content of the transaction with the expense type code budget classification RF, specified in the payment document.

3. Control over the availability of documents confirming the occurrence of a monetary obligation to be paid from the budget.

4. Monitoring the compliance of information about the registered budget obligation under a contract with information about this contract contained in the register of contracts

Having analyzed the provisions of current federal legislative and regulatory acts, it can be noted that financial supervisory authorities have the right to check only the use of subsidies provided from budgets, as well as issues of state (municipal) procurement. Accordingly, these bodies, as a rule, carry out inspections of the operations of budgetary (autonomous) institutions for income-generating activities only to the extent that such activities affected the execution of the state (municipal) task.

In addition, when checking the completeness and reliability of reporting on the implementation of government

(municipal) programs, a check can be made to link the target indicators of programs within which state (municipal) services are provided by budgetary and autonomous institutions with the corresponding indicators of state (municipal) tasks (letter of the Ministry of Finance of Russia dated December 30, 2013 No. 02-01-009/58131 ; clause 48 of the Procedure, approved by Decree of the Government of the Russian Federation dated June 26, 2015 No. 640).

The powers of the relevant bodies of internal state (municipal) financial control include checking compliance by financial authorities (main managers (managers) and recipients of budget funds to which interbudgetary transfers are provided) with the goals, procedure and conditions for providing interbudgetary transfers, budget loans, as well as their achievement of performance indicators for the use of these funds, corresponding to the targets and indicators provided for by state programs (clause “b”, paragraph 7 of Rules No. 1092).

Granting financial supervisory authorities such rights does not mean that they can exercise control over the activities of state bodies (local government bodies) of other public legal entities (letter of the Ministry of Finance of Russia dated September 12, 2014 No. 02-10-10/45828). The fact is that compliance with the goals and conditions for the provision of interbudgetary transfers is not the authority of state bodies (local governments), but a mandatory requirement established when providing transfers in accordance with budget legislation. On the scope of powers of financial supervisory authorities of constituent entities of the Russian Federation when monitoring compliance by local government bodies with the conditions for the provision of interbudgetary transfers, see also letter of the Ministry of Finance of Russia dated 04/30/2015 No. 02-10-09/25199 and paragraph 4 of letter of the Ministry of Finance of Russia dated 04/08/2015 No. 02-10-09/45065.

Local government bodies of individual settlements that are part of a municipal district have the right to transfer powers for internal municipal financial control to local government bodies of the municipal district on the basis of an agreement concluded in accordance with the Budget Code of the Russian Federation (Part 4, Article 15 of Federal Law No. 131 of October 6, 2003 -FZ “On general principles organizations of local self-government in the Russian Federation”, hereinafter referred to as Law No. 131-FZ).

The possibility of transferring powers for internal state (municipal) financial control to an external state (municipal) financial control body

la current legislation not provided.

Bodies of internal state (municipal) financial control are given powers to exercise control in the field of procurement (clause 3, part 1, parts 8 and 9 of article 99 of the Federal Law of 04/05/2013 No. 44-FZ, hereinafter referred to as Law No. 44-FZ ; Rules No. 1092). At the municipal level, control functions in the field of procurement, provided for in Part 8 and Part 3 of Art. 99 of Law No. 44-FZ, can be assigned to one local government body (clause 90 of the letter of the Ministry of Economic Development of Russia dated September 30, 2014 No. D28I-1889).

Inspections can be carried out both at the planning stage (approval of procurement plans and schedules) and at the stage of execution of contracts (agreements).

In accordance with parts 11.2, 27.1 art. 99 of Law No. 44-FZ The Federal Treasury carries out control procedures to verify the quality and effectiveness of state (municipal) financial control bodies, which are bodies (officials) of the executive power of constituent entities of the Russian Federation (local administrations), monitoring compliance with Law No. 44-FZ . When the Federal Treasury carries out such inspections in relation to internal municipal financial control bodies, the provisions of Part 2 of Art. 77 of Law No. 131-FZ.

In addition, control in the field of procurement, provided for in clause 2, part 1, part. 5 - 7 tbsp. 99 of Law No. 44-FZ, is carried out by the Federal Treasury, financial bodies of constituent entities of the Russian Federation and municipalities, management bodies of state extra-budgetary funds (clause 1, clause 5.15.5 of Regulation No. 703).

Officials of the Federal Treasury have the right to request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in written and oral forms necessary for carrying out control activities (clause 10 of Rules No. 1092). At the same time, the list of requested documents and materials is not limited - it is determined by officials independently, based on the subject (direction) of the control measure (letter of the Ministry of Finance of Russia dated April 30, 2015 No. 02-10-07/25390). Similarly, unless otherwise established by the regulations of a constituent entity of the Russian Federation or a municipal entity, officials of the financial supervisory authority independently determine the list of information necessary for carrying out control activities. Control activities of the financial supervisory authority on

actual study of the legality of committed financial and business transactions may include a study of documents confirming the provision of services, performance of work, purchase of goods at the expense of budget funds.

Financial control bodies verify the implementation by the object of control of the budget legislation of the Russian Federation in conjunction with other legal acts (including compliance with the provisions of the Labor Code of the Russian Federation, regional and other regulatory legal acts) in order to confirm the legality and completeness of the acceptance (fulfillment) of the institution’s obligations. For example, when conducting an audit, the provisions of regulatory legal acts and local acts of the institution regulating the procedure for sending employees on business trips must be taken into account.

The Federal Treasury has the right to request information and documents from the financial supervisory authorities of constituent entities (municipalities) of the Russian Federation in order to analyze the execution by these bodies of the powers of state (municipal) financial control bodies (clause 3 of Article 157 of the Budget Code of the Russian Federation).

Thus, since the list of necessary and sufficient documentation and materials for the implementation of state (municipal) financial control has not been defined, officials can request from the object of control any documents, materials necessary for carrying out control activities, including constituent documents, local acts of the organization and so on. (letter of the Ministry of Finance of Russia dated 04/03/2018 No. 02-09-09/21626).

Submission of information, documents and materials at the request of regulatory authorities, admission of their officials to the premises and territory of the control object, fulfillment of their legal requirements is the responsibility of the control object. Failure to submit or untimely submission by the control object of the requested information (information), submission false information or not in full, obstruction of the legitimate activities of officials of financial control bodies entails liability under Art. 19.7 and according to Art. 19.4.1 Code of Administrative Offenses of the Russian Federation (clause 3 of Article 266.1 of the BC RF).

The objects of internal state (municipal) financial control are the bodies, organizations, individual entrepreneurs and individuals listed in Art. 266.1 of the BC RF (clause 7 of Rules No. 1092).

Objects of control, in particular, include any state (municipal) institutions (state, budgetary and autonomous). At

In this case, in budgetary (autonomous) institutions, the purpose of carrying out control activities is to verify the complete and reliable reflection of information in reporting on the execution of state (municipal) tasks.

Methods of implementing internal state (municipal) financial control in accordance with clause 1 of Art. 267.1 of the BC RF are:

Checks;

Audits;

Surveys;

Authorization of transactions.

Authorization of transactions refers to

powers of the Federal Treasury (financial bodies of constituent entities of the Russian Federation or municipalities) (clause 2 of article 269.1 of the Budget Code of the Russian Federation, clause 5.15 of Regulation No. 703).

State (municipal) financial control

The economic essence of state (municipal) financial control (hereinafter referred to as SMFC) is to perform the function feedback in the public financial management system. The subject of state financial control is public finance, traditionally viewed as a system of monetary relations established by the state, in the process of implementation of which centralized monetary funds are formed and spent.

In accordance with the Budget Code of the Russian Federation, state financial control means control in the budgetary sphere. The purpose of such control is to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations. Similarly, municipal financial control is carried out in the sphere of budgetary relations at the local level. As a subject of municipal control, one can consider budgetary relations that arise in the process of generating revenues and making expenditures of local budgets, carrying out municipal borrowings, regulating municipal debt, and implementing the budget process.

From an organizational point of view, SMFC represents the activities of authorized state authorities and local governments to control:

ensuring compliance with the budgetary legislation of the Russian Federation and other legal acts regulating budgetary legal relations;
confirmation of the accuracy, completeness and compliance with regulatory requirements of budget reporting;
increasing the economy, efficiency and effectiveness of using budget funds of the budget system of the Russian Federation.

Implementation of the feedback function in the management system of public and municipal finances is ensured through the implementation of control, audit and expert-analytical activities aimed at ensuring compliance with the principles of legality, efficiency, effectiveness and expediency of managing budget funds and state (municipal) property at all stages of the budget process.

Modern budget legislation divides SMFC into external and internal (according to the nature of the relationship between the subject and the object), as well as into preliminary and subsequent (according to the time of implementation). Based on these criteria, the structure of the bodies implementing SMFC can be schematically presented as follows (Fig. 10.2.1).

Preliminary state (municipal) financial control carried out in order to prevent and prevent violations of budget legislation in the process of authorizing operations and monitoring budget obligations. It plays a vital preventive role in the SMFC system, preventing violations from occurring.

Subsequent state (municipal) financial control carried out after completion of financial and economic transactions. The main goal of the subsequent SMFC is to identify and suppress violations of budget legislation. SMFC bodies exercising subsequent financial control draw attention to Special attention for complete and reliable reporting on the immediate results of using budget funds (within targeted programs and state (municipal) tasks). In addition, the most important task performed during the subsequent SMFC is supervision of proper compliance with the budgetary legislation of the Russian Federation and other legal acts regulating budgetary legal relations in the object of control.

Rice. 10.2.1.

Currently, the issue of identifying current (operational) state (municipal) financial control remains debatable due to the absence of this concept in the Budget Code of the Russian Federation. However, the latter can be considered the implementation of operational analysis of the execution of the federal budget by the Accounts Chamber of the Russian Federation.

The bodies implementing internal SMFC are included in organizational structure executive power and local administrations. In accordance with the Budget Code of the Russian Federation, such bodies include:

federal Service financial and budgetary supervision (Rosfinnadzor);
Federal Treasury;
SMFC bodies, which are respectively bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations;
financial authorities of the constituent entities of the Russian Federation and municipalities.

SMFC is carried out by these public authorities through the authorization of operations and the implementation of control and audit activities aimed at verifying compliance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations (hereinafter referred to as budget legislation), as well as the completeness and reliability of reporting on the implementation of state (municipal) ) programs, including reporting on the implementation of state (municipal) tasks.

The Federal Service for Financial and Budgetary Supervision (Rosfinnadzor) monitors compliance with budget legislation during the use of federal budget funds, interbudgetary transfers coming from the federal budget, and state funds off-budget funds and material assets in federal ownership. During control and supervisory activities in 2012, Rosfinnadzor verified the distribution and use of 4,772.56 billion rubles, including federal budget funds - 2,513.75 billion rubles. Violations of legislation in the budgetary sector were identified when 749.64 billion rubles were used, which amounted to about 16% of the funds inspected. Based on materials transferred to law enforcement agencies, more than 100 criminal cases were initiated, some guilty persons were brought to justice criminal liability 1.

According to latest changes included in the Book Code of the Russian Federation, priority direction activities of Rosfinnadzor in the budgetary sphere will control the completeness and reliability of reporting on implementation government programs, including reporting on the execution of government tasks.

The Federal Treasury (financial bodies of the constituent entities of the Russian Federation and municipalities), by authorizing operations, exercises control over:

for not exceeding the amount but operations above the limits of budget obligations and (or) budget allocations;
compliance of the content of the transaction with the code of the budget classification of the Russian Federation specified in the payment document submitted to the Federal Treasury by the recipient of budget funds;
the presence of documents confirming the occurrence of a monetary obligation to be paid from the budget.

It is necessary to pay special attention to internal financial control carried out by the main managers (managers) of budget funds - executive authorities that distribute budget funds to subordinate institutions. For example, the federal ministry, being the main manager of budget funds, distributes federal budget funds to subordinate federal government institutions. Chief managers are not bodies of state financial control, but have a number of control powers. On the other hand, they themselves, along with the managers and recipients of budget funds subordinate to them, can act as objects of internal financial control, which in in this case is aimed at verifying compliance with internal standards and procedures for drawing up and executing the budget for expenses, drawing up budget reporting and maintaining budget accounting, as well as preparing and organizing measures to improve the economy and efficiency of using budget funds.

The main managers (managers) of budget funds, in addition to internal financial control, exercise internal financial audit. Internal audit- this is the activity of providing independent and objective guarantees and consultations aimed at improving activities economic entity. Internal financial audit in the budgetary sphere includes assessing the reliability of internal financial control and preparing recommendations to improve its effectiveness, confirming the reliability of budget reporting and the compliance of the procedure for maintaining budget accounting with the methodology and standards of budget accounting, as well as preparing proposals to improve the economy and efficiency of the use of budget funds.

Bodies of external state (municipal) financial control from an organizational point of view are independent of the objects of control and are located in the structure of the legislative (representative) branch of government. They include:

Accounts Chamber of the Russian Federation;
control and accounting bodies of the constituent entities of the Russian Federation and municipalities.

State (municipal) financial control is carried out by these bodies through the implementation of control and audit activities, during which compliance with the budget legislation of the Russian Federation during budget execution and the reliability, completeness and compliance with regulatory requirements of reports on budget execution, as well as the implementation by chief administrators of budgetary funds of internal financial control and internal financial audit.

The creation of the Accounts Chamber of the Russian Federation in 1995 was associated with the practical introduction of democratic principles into the state structure and was an adaptation on Russian soil of advanced international experience in the field of state financial control. The Accounts Chamber of the Russian Federation is created by the Federal Assembly of the Russian Federation and exercises various powers in the field of budgetary control: preliminary control at the stage of formation of the draft law on the federal budget, operational control over the timely execution of revenue and expenditure parts of the federal budget, subsequent control at the stage of approving the conclusion on the execution of the federal budget. A unified system of control over the formation and execution of the federal budget and the budgets of state extra-budgetary funds is presented in Fig. 10.2.2.

Rice. 10.2.2.

At first glance, it may seem that there is a duplication of control powers between Rosfinnadzor and the Accounts Chamber of the Russian Federation. However, firstly, the tasks and powers of these bodies are different and only partially complement each other, and secondly, the active position of the Accounts Chamber of the Russian Federation plays an important role as “checks and balances” in the system of separation of powers provided for by the Constitution of the Russian Federation in order to comply with democratic principles.

The Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation and municipalities also exercise budgetary powers:

but an efficiency audit aimed at determining the economy and effectiveness of the use of budget funds;
examination of draft laws (decisions) on the budget, other regulatory legal acts of the budget legislation of the Russian Federation, including the validity of budget indicators (parameters and characteristics);
analysis and monitoring of the budget process, including the preparation of proposals and elimination of identified deviations in the budget process and improvement of the budget legislation of the Russian Federation.

An important issue is the definition of objects of state (municipal) financial control. IN general view they can be divided into two groups. The first group of SMFC facilities directly includes:

main managers (managers, recipients) of budget funds, main administrators (administrators) of budget revenues, main administrators (administrators) of sources of financing the budget deficit;
financial bodies (other authorized executive bodies of state power and local administration) in terms of their compliance with the goals and conditions for the provision of interbudgetary transfers, budget loans provided from another budget of the budget system of the Russian Federation;
state (municipal) institutions;
state (municipal) unitary enterprises;
state corporations and companies;
business partnerships and companies with the participation of public legal entities in their authorized (share) capital.

SMFC in relation to the second group of objects is carried out only in terms of their compliance with the conditions for the provision of funds from the budget, in the process of checking the main managers (managers) of budget funds who provided them. Among them:

legal entities (except for state (municipal) institutions, state (municipal) unitary enterprises, state corporations and companies, business partnerships and societies with the participation of public legal entities in their authorized (share) capitals), individual entrepreneurs, individuals - producers of goods, works, services in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget system of the Russian Federation, contracts (agreements) on the provision of state or municipal guarantees;
management bodies of state extra-budgetary funds;
legal entities receiving funds from the budgets of state extra-budgetary funds under agreements on financial security compulsory health insurance;
credit institutions carrying out individual operations with budgetary funds, in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget of the budgetary system of the Russian Federation.

State and municipal financial control is implemented through the use of a number of specific methods, the list of which is established by the Budget Code of the Russian Federation. These include audit, verification, inspection and authorization of transactions.

Audit is a system of mandatory control actions, carried out primarily in a continuous manner, for the documentary and actual verification of financial and economic transactions performed by the audited entity in a certain period, as well as their reflection in accounting and reporting. When conducting an audit, all financial and business transactions are checked, while mandatory the following continuous checks the most significant similar and interrelated operations: audit of funds, audit of payments and audit of material assets; other financial and business transactions can be checked randomly.

Under checking is understood as a set of control actions to study the main or individual issues and (or) areas of financial economic activity carried out, as a rule, in a selective manner. An audit of financial and economic activities and an audit differ in that when conducting an audit, it is mandatory to carry out a continuous check of particularly significant similar and interrelated transactions, while when auditing financial and economic activities, random checks of similar and interrelated transactions are carried out.

The Budget Code of the Russian Federation divides checks into visiting And office. Under visiting inspections are understood as inspections carried out at the location of the object of control, during which, among other things, the actual compliance of the transactions performed with the data of the budget (accounting) statements is determined and primary documents. Under office inspections are understood as inspections carried out at the location of the state (municipal) financial control body on the basis of budget (accounting) statements and other documents submitted at its request.

Survey consists in analyzing and assessing the state of a certain area of activity of the control object.

Authorization of transactions consists of issuing a permitting inscription after checking the documents submitted for the purpose of implementing financial transactions, their availability and (or) compliance of the information specified in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Considering control activities from the point of view of development over time, the following stages can be distinguished: obtaining information about the state of the control object, comparing the obtained data with planned indicators, assessment of the magnitude of deviations and the degree of their influence on the functioning of the control object, development of measures to eliminate identified deviations, ensuring implementation of the developed measures. These stages are practically implemented through the following procedures: planning a control event, its implementation, implementation of the information received, monitoring the implementation of decisions made on its basis.

The issue of applying liability for budget violations is of great importance. Chapter 29 of the Budget Code of the Russian Federation provides for the use of budget coercive measures for actions (inactions) committed in violation of budget legislation and contracts (agreements), on the basis of which funds are provided from the budgets of the budget system of the Russian Federation. Currently, the Budget Code of the Russian Federation establishes liability (budget coercive measures) for the following types of budget violations:

misuse of budget funds;
non-repayment or untimely repayment of a budget loan;
non-listing or untimely transfer fees for using a budget loan;
violation of the conditions for granting a budget loan;
violation of the conditions for the provision of interbudgetary transfers.

The subjects subject to liability for budget violations may include financial authorities, chief managers of budget funds, managers of budget funds, recipients of budget funds, chief administrators of budget revenues, chief administrators of sources of financing the budget deficit. It is necessary to note that the range of these subjects is significantly narrower than the list of objects of state (municipal) financial control. The Budget Code of the Russian Federation provides for the following budget enforcement measures:

indisputable recovery of the amount of funds provided from one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation;
indisputable collection of the amount of payment for the use of funds provided from one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation;
undisputed collection of penalties for late return of budget funds;
suspension of interbudgetary transfers (except for subventions);
transfer to the commissioner for the relevant budget of part of the powers of the main manager, manager and recipient of budget funds.

The application of budgetary coercive measures is carried out by financial authorities and bodies of the Federal Treasury on the basis of a notification of the application of budgetary coercive measures. If budget violations are identified during a control event, the head of the state (municipal) financial control body sends a notification to the financial authority about the application of budget coercive measures. In addition, in cases where a violation of budget legislation is established, the State Medical and Financial Commission bodies draw up representations and (or) orders. Performance - this is a document containing mandatory requirements for execution within the deadlines established in it to take measures to eliminate identified violations of budget legislation, as well as the causes and conditions of such violations. Prescription contains tougher mandatory requirements to eliminate violations of budget legislation and (or) demands for compensation for damage caused by such a violation to the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity. Failure to comply with orders to compensate for damage caused by violation of the budget legislation of the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity is the basis for an authorized state (municipal) body to apply to the court with claims for compensation for damage. In addition, failure to comply within the prescribed period with the instructions of the state (municipal) body authorized to exercise state (municipal) financial control in the field of budget legal relations entails the imposition of administrative fine for officials from 20,000 to 50,000 rubles. and (or) their disqualification for a period of six months to one year, in accordance with the provisions of Art. 19.5 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation).

It should be noted that in cases provided for by the legislation of the Russian Federation, along with the use of budget enforcement measures, administrative and criminal liability measures may be applied to violators of budget legislation. The most common administrative offense in the budgetary sphere is the misuse of budgetary funds. According to Art. 15.14 Code of Administrative Offenses of the Russian Federation misuse of budget funds recognizes the direction of funds from the budgets of the budget system of the Russian Federation and payment monetary obligations for purposes that do not fully or partially correspond to the goals determined by the law (decision) on the budget, the consolidated budget schedule, budget schedule, budget estimate, contract (agreement) or other document that is the basis for the provision of these funds, as well as the acceptance of budget obligations in amounts exceeding the approved budget allocations and (or) limits on budgetary obligations.

In practice, there are often cases when the head of a medical institution acquires a car for business trips at the expense of funds allocated for the purchase of medicines, or the institution allocates federal budget funds to pay for utilities consumed by the tenant - a commercial organization. The legislation provides for the imposition of an administrative fine within two years from the date of commission intended use budget funds. The amount of the fine depends on the entity held accountable: from 20,000 to 50,000 rubles. - for an official and from 5 to 25% of the amount of funds received from the budget used for other purposes intended purpose- for a legal entity. In addition, the official may be disqualified for a period of one to three years. Bringing to administrative responsibility for misuse of budget funds is carried out by state financial control bodies through the executive branch of government:

1) Federal Service for Financial and Budgetary Supervision - in relation to federal budget funds, including those allocated in the form of transfers, budget loans, investments and funds from state extra-budgetary funds;
2) executive authorities of a constituent entity of the Russian Federation vested with the authority to exercise state financial control - in relation to funds from other budgets. When committing misuse of budget funds, as well as funds of state extra-budgetary funds in a large and (or) especially large size provides for criminal liability1. In addition, the Code of Administrative Offenses of the Russian Federation contains a total of 18 administrative offenses in the budgetary sphere, including such as violation of the procedure for submitting budget reporting; drawing up, approving and maintaining budget estimates; the procedure for accepting budget obligations, forming a state task; conditions for the provision of interbudgetary transfers, budget investments, loans and subsidies.

State (municipal) financial control bodies, in case of detection of violations of the law that are beyond the scope of their competence, send information to the relevant government authorities and (or) law enforcement agencies. Options for implementing control measures materials are presented in Fig. 10.2.3.

Rice. 10.2.3.

Currently, as part of a large-scale reform of public financial management, the most important stage of reforming state financial control2 has been implemented: the Budget Code of the Russian Federation includes provisions that comply with the principles and standards of INTOSAI and EUROSAI, the powers of state bodies (local self-government bodies) to exercise state and municipal financial control have been clarified, and a set of measures of responsibility for violations of budget legislation, lists and definitions of types, methods and objects of the State Medical and Cultural Complex have been introduced, prerequisites have been created for organizing effective control (audit) over the efficiency of the use of budget funds. On the electronic budget platform, it is planned to introduce a subsystem of state financial control that can satisfy modern needs for obtaining information about the functioning of the system public finance in real time, providing the necessary detail and grouping of data.

However, there are a number of problems that require prompt resolution. Lack of complete and consistent legislatively established theoretical and methodological base SMFC, the lack of systemic regulation and standardization of processes for carrying out inspection activities at all stages significantly hinders the process of reforming state (municipal) financial control. It is necessary to continue the formation of a system of financial control bodies and develop real mechanisms to ensure the independence of the SMFC bodies, as well as the attraction and retention of qualified employees, and the uninterrupted functioning of channels information exchange between SMFC bodies and society. It is necessary to understand that delays in solving these problems increase the risks of using the GMFC as a weapon of political struggle, violation of the rights of controlled objects, ineffective allocation of budget funds, the risk of failure to achieve a socially significant result, and ultimately lead to the lack of reliable, objective information about the object of management - public finances.

control is part of financial control in the broad sense of the word. In addition to state and financial control, there is also non-state financial control. It is represented by financial control of independent audit services, internal financial control of private enterprises, non-profit organizations, etc.

The object of financial and legal regulation is only state and municipal financial control, which is carried out by state financial control bodies and local government bodies.

The existence of state and municipal financial control is due to control function finance The implementation of this ensures “ruble control” over the collection, distribution and use by the state and municipalities of budget funds and state and municipal extra-budgetary funds. In this regard, financial control is carried out at all stages of the financial activities of the state and municipalities, i.e. at the stages of collection, distribution and use of funds.

The immediate goal of state and municipal financial control is to ensure the efficiency of the financial activities of the state and municipalities. Indeed, with the help of financial control, the state ensures that all planned funds arrive in state funds in a timely manner, as well as the targeted use of allocated funds. public funds. In a broad sense, the goal of state and municipal financial control, like any other, is to create a scientifically sound financial system and create an effective financial mechanism

1. The content of state and municipal financial control is various operations carried out in the form of inspections and audits by state bodies, local governments, and sometimes banks and aimed at ensuring the efficiency of the financial activities of the state and municipalities. Specifically, state and municipal financial control consists of:

inspections of the fulfillment of financial obligations to the state and municipalities by individuals and organizations;
inspections and audits of the targeted allocation by the state and municipalities of planned funds from the budget and extra-budgetary funds (state and local);
inspections and audits of the intended use of funds allocated from budgets;
checking the rules for conducting cash transactions at enterprises, as well as the rules for working with foreign currency earnings;
audits of financial and economic activities of organizations, etc.

State and municipal financial control differs from environmental control, various types technical control of the facility. The object of state and municipal financial control is the state of the natural environment, not technical mechanisms, but the monetary processes that take place during the formation, distribution and use of state and municipal funds of funds. The direct subject of state and municipal financial control are accounting reports, balances, estimates and other documents.

From a legal point of view, state and municipal financial control is a financial and legal institution. It includes rules governing relations regarding the implementation of financial control in the course of financial activities of the state and municipalities. The Institute of State and Municipal Control is a comprehensive institution of financial law, since it includes norms that are simultaneously components of other financial and legal institutions. In particular, legal norms regulating budgetary control are an integral part of budget law as a sub-branch of financial law, and norms regulating financial control in the field of taxation, the use of state extra-budgetary funds, currency regulation etc., are, accordingly, components of tax law as a sub-branch of financial law, the institution of expenditures of state extra-budgetary funds, the financial and legal institution of currency regulation, etc.

In addition, the complex financial and legal institution of gift and municipal financial control also includes norms financial law regulating the organization and procedure, general goals, objectives and principles of financial control, characteristics of its forms and methods.

In order to make the material more accessible, this chapter will consider general issues state and municipal financial control, and financial control in the budgetary, tax sphere, etc. will be covered in chapters devoted to budgetary, tax law and etc.

Types and bodies of state and municipal financial control

State and municipal financial control today is very diverse. carried out by a whole system of bodies operating both at the level of the Russian Federation, constituent entities of the Russian Federation, and at the level of municipalities.

Thus, the Accounts Chamber of the Russian Federation exercises financial control both at the stage of consideration of the draft federal budget and the budgets of state extra-budgetary funds, and at the stage of its execution. In particular, at the stage of consideration of the draft federal budget, the Accounts Chamber of the Russian Federation assesses the validity of the income and expenditure items of the draft federal budget and the budgets of federal extra-budgetary funds (Article 2). At the stage of execution of the federal budget, it exercises operational control (Article 14), which is expressed in completeness and timeliness cash receipts, the actual expenditure of budgetary allocations in comparison with the legislatively approved indicators of the federal budget.

The control powers of the Accounts Chamber apply to all government bodies and institutions in the Russian Federation, to federal extra-budgetary funds, to local governments, organizations, banks, insurance companies, etc.

In connection with the implementation of financial control in relation to the federal budget, the Accounts Chamber controls: a) the state of the state internal and external debt Russian Federation and the use of credit resources (Article 16); banking system in terms of servicing the federal budget (Article 19); receipt of funds into the federal budget from the disposal and management of state property (Article 18).

The methods of work of the Accounting Chamber are audits and inspections. Based on the results of the control activities carried out, the Accounts Chamber sends submissions to the audited entities to take measures to eliminate the identified violations, compensate for the damage caused to the state and bring to justice officials guilty of violating the legislation of the Russian Federation and mismanagement (Article 23).

In cases of detection of violations that cause direct direct damage to the state, the Accounts Chamber has the right to issue mandatory instructions to the administration of the organizations being inspected. In case of repeated failure to comply with the instructions of the Accounts Chamber, in agreement with the State Duma, a decision may be made to suspend all types of financial, payment and settlement transactions on the accounts of the audited organizations. The order may be appealed in court.

Representative authorities of the constituent entities of the Russian Federation exercise financial control in accordance with the constitutions and charters of the constituent entities of the Russian Federation. Almost all constituent entities of the Russian Federation have accounting chambers that control regional budgets.

Representative bodies of local self-government exercise financial control in accordance with Art. 265 of the Budget Code of the Russian Federation, as well as the Federal Law “On the general principles of the organization of local self-government in the Russian Federation” and on the basis of the charters of municipalities.

Financial control of the President of the Russian Federation

create commissions with the involvement of regulatory and law enforcement agencies, as well as specialists to conduct inspections and take measures to promptly eliminate identified violations;

demand from executive authorities, as well as from organizations, documents and explanations necessary for conducting inspections;
send instructions to eliminate identified violations to the heads of federal bodies and executive authorities of the constituent entities of the Russian Federation. The order is subject to immediate consideration. No later than within a month or within the period established in the order, measures must be taken to address violations;
make proposals to the President of the Russian Federation, heads of federal executive authorities, executive authorities of constituent entities of the Russian Federation on bringing to justice and suspending the activities of relevant officials until a decision is made based on the results of the inspection and other rights.

State and municipal financial control of executive authorities

request from federal government bodies, government bodies of constituent entities of the Russian Federation and organizations the data necessary to control the targeted expenditure of federal budget funds;
limit, suspend, and in some cases terminate funding from the federal budget of organizations when facts of misuse of federal budget funds are revealed, as well as in the event of their failure to submit reports on the expenditure of previously received funds within the established time limits;
to recover, in accordance with the established procedure, from organizations funds from the federal budget that they did not spend for their intended purpose, with the imposition of a fine in accordance with the legislation of the Russian Federation.

During control activities, treasury authorities have the right:

a) check monetary and other documents in any organizations;
b) receive from banks certificates about the status of accounts of organizations using funds from the federal budget and state extra-budgetary funds;
c) suspend operations on the accounts of organizations using funds from the federal budget and state extra-budgetary
d) impose a fine on credit organizations in case of untimely execution of payment documents for the transfer of funds to the federal budget, etc.

Territorial authorities exchange control The Ministry of Finance of the Russian Federation are regional departments of currency control, which operate under the leadership of the Department of Currency Control of the Ministry of Finance of the Russian Federation. Legal status these bodies are defined by the Regulations on the territorial bodies of currency control of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated December 27, 2000.

The main tasks of regional currency control departments are:

a) ensuring the implementation of a unified state policy in the field of currency control;

b) exercising control and supervision over compliance with the currency legislation of the Russian Federation by residents and non-residents;

c) participation in the organization and maintenance of a unified currency control system.

For these purposes regional administration has, in particular, the right:

a) ensure compliance with currency legislation by residents and non-residents;
b) raise, in the prescribed manner, the issue of suspending foreign exchange transactions, depriving business entities of licenses and other rights in the field of foreign exchange activities;
c) document the results of inspections of residents and non-residents in acts;
d) hold residents and non-residents accountable for violating currency legislation;
d) present lawsuits based on the results of inspections of compliance with currency legislation, etc.

The Ministry of the Russian Federation for Taxes and Duties, as well as the tax authorities subordinate to it at the level of constituent entities of the Russian Federation are also bodies of special competence that exercise state financial control. The activities of this system of bodies are regulated by Art. 30-32 of the Tax Code of the Russian Federation, as well as the Law of the Russian Federation “On the Tax Authorities of the Russian Federation” dated March 21, 1991.

The main task of these bodies is to control compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of their inclusion in the relevant budgets state taxes and other payments established by the legislation of the Russian Federation and constituent entities of the Russian Federation. The Tax Code of the Russian Federation, as well as the mentioned Law, provides for a number of powers of tax authorities aimed at solving the above problem. Among them:

a) the right to carry out document checks in any organization related to the calculation and payment of taxes and other obligatory payments;
b) receive certificates and copies from organizations concerning the taxpayer’s economic activities;
c) inspect any premises related to the maintenance of taxable objects;
d) suspend operations of organizations and citizens on current and other accounts in credit organizations in case of failure to submit documents related to the calculation and payment of taxes to the tax authorities, etc.

In accordance with Art. 36 of the Tax Code of the Russian Federation, as well as the Law of the Russian Federation “On Federal Tax Police Bodies”, state financial control is carried out by federal tax police bodies, which have the right to conduct audits of taxpayers, in particular upon request tax authorities participate in tax audits. According to Art. 34 of the Tax Code of the Russian Federation the right to monitor compliance tax legislation and draw up acts based on the results tax audit customs authorities also have.

Financial authorities of constituent entities and municipalities exercise financial control over operations with budget funds of the main managers, managers and recipients of budget funds, organizations, and other participants in the budget process (Article 270 of the Budget Code of the Russian Federation).

The main managers, managers of budgetary funds exercise financial control over the use of budgetary funds by recipients of budgetary funds in terms of ensuring the intended use and timely return of budgetary funds, as well as the submission of reports and payment of fees for the use of budgetary funds.

The right of currency control of enterprises and in some cases are capable of depositing 50% of the enterprise's foreign currency earnings in a special account. Secondly, in accordance with the resolution of the Presidium of the Supreme Council of the Russian Federation “On urgent measures for the implementation of cash money circulation in the Russian Federation" dated January 13, 1992, as well as clause 2.14 of the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Board of Directors of the Central Bank of the Russian Federation on January 5, 1998, commercial banks are required to control the procedure for conducting cash transactions and working with a monetary person

Methods of state and municipal financial control

State and municipal financial control is carried out in two ways: inspections and audits.

The use of one or another method of financial control depends on the competence of the state body or local government, on the time of implementation of financial control regarding the financial and economic activities of the subject, etc.

The above methods of state and municipal financial control are reflected in various regulations regulating the mode of their use in relation to various objects of financial control. For example, the Tax Code of the Russian Federation defines the tax audit regime (Articles 82-102); in the Federal Law “On the Russian Accounts Chamber - the regime of inspections and audits regarding the control powers of the Accounts Chamber of the Russian Federation, etc.

The concepts of “check” and “audit” as methods of financial control are defined in the Instructions on the procedure for conducting audits and inspections by the control and audit bodies of the Ministry of Finance of the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated April 14, 2000.

An audit is a method of financial control, which is a single control action or study of the state of affairs in a certain area of activity of the organization being audited.

Checks are divided into thematic and documentary. Thematic inspections are the study of individual aspects of the financial and economic activities of a controlled entity. Documentary checks are the study of the financial and economic activities of a controlled entity only on the basis of documents: balance sheets, accounts, reports, etc.

Thematic and documentary audits are carried out by the Accounts Chamber of the Russian Federation in the course of monitoring the timely execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds. The control and audit bodies of the Ministry of Finance of Russia in the constituent entities of the Russian Federation carry out: thematic audits of the receipt and expenditure of the federal budget, use extrabudgetary funds, income and property in federal ownership; documentary checks of the financial and economic activities of organizations of any form of ownership based on motivated decisions of law enforcement agencies2. Treasury authorities check in ministries and organizations documents related to the enrollment, transfer and use of funds from the federal budget of the Russian Federation

3. A type of thematic audit is a tax audit conducted by tax authorities. There are two types of tax audits: desk and field. A desk tax audit is a type of documentary audit, since it is carried out by the tax authority at its location on the basis of documents submitted by the taxpayer, as well as other documents available to the tax authority (Article 88 of the Tax Code of the Russian Federation). An on-site tax audit is carried out on the basis of a decision of the head (his deputy) of the tax authority no more than once a year and cannot last more than two months.

Other bodies also carry out inspections in the process of state and municipal financial control.

Only verification as a financial method takes place during preliminary and current financial control. In all cases, such checks are documentary.

Based on the results of inspections, an act is usually drawn up, and if an inspection is carried out by the Accounts Chamber of the Russian Federation, a conclusion is drawn up. Special requirements apply to the tax audit report. In accordance with Art. 100 of the Tax Code of the Russian Federation, it is drawn up according to a certain form established by the Ministry of Taxes and Taxes of Russia. It must contain documents confirming the facts of tax violations, as well as proposals for eliminating identified violations and applying sanctions for violations of legislation on taxes and fees. The tax audit report is signed by officials of the tax authorities and the head of the organization being inspected or an individual entrepreneur.

An audit is a comprehensive method of financial control, which is a system of mandatory control actions for documentary and factual verification of the legality and validity of business and financial transactions performed by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the manager and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and regulatory legal acts, are responsible for their implementation.

Audits as a method of state financial control today are carried out by: the Accounts Chamber of the Russian Federation, control and audit bodies of the Ministry of Finance of Russia, control and audit departments of ministries and departments in relation to subordinate organizations. In all cases, the audit is a method of subsequent financial control.

Audits are divided into planned and unscheduled.

Scheduled audits are planned in advance, and unscheduled audits are carried out according to plan. For example, the control and audit bodies of the Ministry of Finance of Russia in the constituent entities of the Russian Federation carry out documentary audits based on motivated decisions of law enforcement agencies. It is obvious that such audits can only be unscheduled. The period for conducting audits by the control and audit bodies of the Ministry of Finance of the Russian Federation cannot exceed 45 calendar days. Specific audit issues are determined by the program with a list of main audit issues. During the audit of the financial and economic activities of the organization, the following is carried out:

a) verification of constituent, registration, planning, reporting, accounting and other documents in order to ensure the legality and correctness of the transactions performed;
b) checking the actual compliance of the transactions performed with the data of the primary documents;
c) organizing counter audits of the receipt and expenditure of federal budget funds;
d) checking the accuracy of the reflection of transactions performed in accounting;
e) checking the use and safety of budget funds, etc.

Based on the results of the audits, an act is drawn up, which is signed by the head of the audit team, and, if necessary, by the members of the audit team, the head and chief accountant of the audited organization. The audit report and its annexes are submitted to the head of the audit department no later than three working days after it is signed by the audited organization. Based on the results of the audit, the head of the control and audit body sends a proposal to the head of the audited organization to take measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

Problems of the financial basis of local self-government dictate the need for objective monitoring of the state of the financial sector of the municipality. Municipal financial control is designed to solve this problem.

Municipal financial control is understood as a set of measures regulated by law aimed at an objective assessment of compliance with federal laws, laws of constituent entities of the Russian Federation, and the charter of a municipal formation of the procedure for the formation and use of municipal financial resources.

Legal basis Municipal financial control is formed by the Budget Code of the Russian Federation, the Federal Law “On the General Principles of the Organization and Activities of Control and Accounting Bodies of the Subjects of the Russian Federation and Municipal Entities”, laws of the constituent entities of the Russian Federation, by-laws, municipal legal acts of local governments.

The Budget Code of the Russian Federation establishes forms financial control:

- preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;

- current control - during the consideration of individual issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies during parliamentary hearings and in connection with parliamentary requests;

- subsequent control - during the consideration and approval of reports on budget execution.

To date, a three-level system of municipal financial control has developed in the Russian Federation. Subjects financial control in accordance with the Budget Code of the Russian Federation (Article 266, Part 1) are:

a) federal bodies - Federal Service for Financial and Budgetary Supervision, Federal Treasury;

b) financial authorities of the constituent entities of the Russian Federation;

c) financial bodies of municipalities.

In accordance with the mentioned article of the Budget Code, other subjects of financial control may act authorized bodies, as well as the main managers, managers of budget funds.

Federal Service for Financial and Budgetary Supervision in accordance with the approved Regulations, exercises control and supervision of:

Over the use of federal budget funds, state non-budgetary funds, as well as material assets in federal ownership;

Monitoring compliance with the requirements of the budget legislation of the Russian Federation by recipients of financial assistance from the federal budget;

Over the implementation by financial control bodies of federal executive authorities, state authorities of constituent entities of the Russian Federation, local government bodies of the legislation of the Russian Federation on financial and budgetary control and supervision.

The specified service has the right:

In organizations using material values that are federally owned, in organizations that receive financial assistance from the federal budget, check a) monetary documents, registers accounting, reports, plans, estimates and other documents; b) the actual availability, safety and correct use of funds, valuable papers, material assets, as well as receive the necessary written explanations from officials, financially responsible and other persons, certificates and information on issues arising during audits and inspections, and certified copies of documents necessary for carrying out control and supervisory activities;

Conduct in organizations of any form of ownership that have received from the organization being inspected cash, material assets and documents, comparison of records, documents and data with the corresponding records, documents and data of the audited organization (counter check).

Federal Treasury in accordance with the approved Regulations:

Keeps records of operations on cash execution of the federal budget;

Opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;

Receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for drawing up reports on the execution of the federal budget and consolidated budget Russian Federation;

Ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury (including accounts of municipalities);

Provides cash services for the execution of budgets of the budget system of the Russian Federation in accordance with the established procedure;

The Federal Law “On the general principles of organization and activities of control and accounting bodies of the constituent entities of the Russian Federation and municipalities” dated 02/07/2011 No. 6-FZ formulates the general principles of organization, activities and basic powers of the control and accounting bodies of the constituent entities of the Russian Federation and the control and accounting bodies of municipal formations.

According to Article 3 of this law, the corresponding control and accounting bodies are formed by the legislative (representative) body of state power of the constituent entity of the Russian Federation and the representative body of the municipal formation, and are permanent bodies of external state (respectively, municipal) financial control, accountable to the representative bodies that formed them.

Regional legislation of a constituent entity of the Russian Federation, in accordance with federal legislation, establishes a list of bodies authorized to exercise financial control in a constituent entity of the Russian Federation.

State and municipal financial control in the Belgorod region is carried out by:

Belgorod Regional Duma;

Chamber of Control and Accounts of the Belgorod Region;

Representative bodies of municipalities;

Main managers (managers) of budget funds;

Chief administrators (administrators) of budget revenues;

Chief administrators (administrators) of sources of financing the budget deficit;

The body performing financial management functions;

Financial authorities of municipalities;

As well as other executive authorities of the Belgorod region, state bodies of the Belgorod region, local administration bodies authorized accordingly by the laws of the Belgorod region, regulatory legal acts of the government of the Belgorod region, municipal legal acts of local administrations.

The Charter of the Belgorod Regional Duma determines: to exercise control over the execution of the regional budget and the efficient use of property of the Belgorod Region, the Belgorod Regional Duma forms the Chamber of Control and Accounts of the Belgorod Region, the status, composition and procedure of which is determined by the law of the Belgorod Region.

According to this law, the Chamber of Control and Accounts of the Belgorod Region is a permanent body of external state financial control, formed by the Belgorod Regional Duma and accountable to it. The powers of the Chamber of Control and Accounts include monitoring the legality, effectiveness (efficiency and economy) of the use of interbudgetary transfers provided from the regional budget to the budgets of municipalities located in the Belgorod region, as well as checking the local budget in cases established by the Budget Code of the Russian Federation.

Representative bodies of municipalities, in accordance with federal and regional legislation, form municipal financial control bodies.

The charter of the Yakovlevsky district of the Belgorod region provides for the formation of a control and counting commission of the municipal district. The regulations on the commission provide for a wide range of its powers:

1) control over the execution of the budget of the municipal district “Yakovlevsky district”;

2) examination of draft budgets of the municipal district “Yakovlevsky District”;

3) external verification annual report on the execution of the budget of the municipal district "Yakovlevsky District";

4) organization and implementation of control over the legality, effectiveness (efficiency and economy) of the use of budget funds of the Yakovlevsky district, as well as funds received by the budget of the Yakovlevsky district from other sources provided for by the legislation of the Russian Federation;

5) control over compliance with the established procedure for managing and disposing of property owned by the Yakovlevsky District, including protected results of intellectual activity and means of individualization belonging to the Yakovlevsky District;

6) assessment of the effectiveness of providing tax and other benefits and advantages, budget loans at the expense of local budget funds, as well as assessment of the legality of providing municipal guarantees and sureties or ensuring the fulfillment of obligations by other means for transactions carried out legal entities And individual entrepreneurs at the expense of local budget funds and municipally owned property;

7) financial and economic examination of draft municipal legal acts (including the validity of financial and economic justifications) in terms of expenditure obligations of the municipal district “Yakovlevsky District”, as well as municipal programs;

8) analysis of the budget process in the Yakovlevsky district and preparation of proposals aimed at improving it;

9) preparation of information on the progress of execution of the budget of the Yakovlevsky district, on the results of control and expert-analytical activities and submission of such information to the Municipal Council of the Yakovlevsky district and the head of the administration of the Yakovlevsky district;

10) control over the legality, effectiveness (efficiency and economy) of the use of budget funds of the municipal district "Yakovlevsky District" received by the budgets of settlements that are part of the Yakovlevsky District;

11) exercise of powers of external municipal financial control in the settlements that are part of the Yakovlevsky district, in accordance with agreements concluded by the Municipal Council of the Yakovlevsky district with the representative bodies of the settlements;

12) analysis of data from the register of expenditure obligations of the municipal district "Yakovlevsky District" to identify correspondence between expenditure obligations Yakovlevsky district, included in the register of expenditure obligations and expenditure obligations planned for financing in the next financial year in accordance with the draft budget of the municipality;

13) control over the progress and results of the implementation of programs and plans for the development of the Yakovlevsky district;

14) other powers in the field of external municipal financial control established by federal laws, laws of the Belgorod region, the Charter of the municipal district "Yakovlevsky District" and regulatory legal acts of the Municipal Council of the Yakovlevsky District.

External financial control is carried out by the Control and Accounts Commission:

1) in relation to municipal bodies, municipal institutions and municipal unitary enterprises, as well as other organizations, if they use property owned by the municipal district;

2) in relation to other organizations by checking compliance with the conditions for their receipt of subsidies, loans, guarantees from local budget funds in order to monitor the activities of the main managers (managers) and recipients of local budget funds who provided these funds, in cases where it is possible to check the specified organizations is established in agreements on the provision of subsidies, loans, guarantees at the expense of local budget funds.

As follows from the above analysis, the law delineates the powers of regulatory authorities in the three-level system of municipal financial control.

Federal authorities has the right to exercise financial control of municipalities regarding the intended use of federal resources (financial and material) transferred to the municipality in connection with the vesting of it with certain state powers on issues of administration of the Russian Federation in accordance with federal laws.

The financial authorities of the constituent entities of the Russian Federation exercise control over similar issues in connection with the vesting of municipalities with certain state powers on issues related to the management of the constituent entities of the Russian Federation in accordance with the laws of the constituent entities of the Russian Federation.

In accordance with Federal Law No. 131-FZ, such powers are vested only in municipal districts and urban districts, but not in urban and rural settlements.

Regardless of the level established by law financial control bodies must be guided by standards external state and municipal financial control.

In accordance with Article 11 of the Federal Law “On the General Principles of the Organization and Activities of Control and Accounting Bodies of the Subjects of the Russian Federation and Municipal Entities” dated 02/07/2011 No. 6-FZ, standards for external state and municipal financial control for carrying out control and expert-analytical activities are approved by control -counting authorities.

Standards for external state and municipal financial control for conducting control and expert-analytical activities are approved by the control and accounting bodies:

1) in relation to public authorities and state bodies, bodies of territorial state extra-budgetary funds, local government bodies and municipal bodies, state and municipal institutions and unitary enterprises of constituent entities of the Russian Federation or municipalities - in accordance with the general requirements approved by the Accounts Chamber of the Russian Federation and (or) the control and accounting body of a constituent entity of the Russian Federation;

2) in relation to other organizations - in accordance with the general requirements established by federal law.

The existing system of municipal financial control has been criticized due to its lack of efficiency, inability to suppress and prevent large-scale violations in financial sector local government, including misuse of municipal finances. The reason for this is V.A. Artamonov sees overly bloated legislation (relations in the field of financial control are currently regulated by more than 260 laws, decrees, resolutions and other legal acts), which does not ensure coordination and interaction between control and financial authorities, and sometimes, on the contrary, introduces into control activities mismatch.

N.I. Danilenko believes that the domestic system of state and municipal financial control needs to be reformed. According to the author, the main directions for the development of a unified system of state and municipal financial control could include:

Formation of the goal of reforming the system of state and municipal financial control in accordance with economic and financial policy states;

Determination of the main tasks in the field of financial control to achieve the set goal;

Introduction of new modern forms and methods test work ensuring the effective functioning of all state and municipal financial control bodies in common system;

Establishment of mechanisms for interaction of all structural elements of the system;

Development and legal consolidation of documents on the functioning of a unified system of state and municipal financial control bodies;

Integration of a unified system of financial control bodies with other parts of the state management system;

Improving the mechanism of interaction with law enforcement agencies;

Study and implementation of foreign experience in the control activities of financial control bodies;

Carrying out scientific activities in the field of state and municipal control.

This is a statement of the problem in the most general form, and not aimed at the final result. In addition, declaring the idea of creating a unified system of state and municipal financial control, the author believes it is possible to preserve all currently existing control bodies.

This is a dead end path.

Reformulating the tasks of existing financial control bodies, which have proven their inability to provide effective counteraction to the misuse of municipal (as well as state) finances, will not give the result expected by society.

The main disadvantage of the existing system, especially at the municipal level, is that the control body is only formally designated as an “external” control body. In reality, this body is more or less dependent on the municipal government, if only because it is established by this government and reports to this government, presenting it with the results of control and expert-analytical activities. This body is not endowed with a punitive function - at least in its mildest form. By stating a fact, even an egregious one, the control body is not given the authority to take even minimal response measures. As a result, violations are either ignored or hushed up, which leads to colossal losses nationwide, estimated at almost a trillion rubles annually.

Taking into account the above, the existing financial control system should not be modernized, but radically reorganized.

Conclusion.

As a result of quite difficult searches, the federal legislator, starting from the fundamental provisions of the Constitution of the Russian Federation, formulated general principles economic basis local government in modern Russia.

The economic basis, according to the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation,” includes municipal property, property rights of municipalities and local budgets. Municipal property and part property rights municipal formations constitute a material, material part of the economic basis. Local budget and the remaining part of property rights constitute the financial basis of local government.

In the totality of its constituent elements, the economic basis is intended to comprehensively and fully satisfy the vital needs of the population of the municipality. The experience and practice of functioning of local government bodies shows that the created legal framework of municipal economic relations sufficient to solve this comprehensive problem. This is facilitated by equalizing the level of budgetary provision of settlements and municipal districts (urban districts), carried out through financial support for municipalities from the budgets of the federal and regional levels.

Implementation problem economic rights municipal formation lies outside the economic foundations of local government. It is associated with violations of the law committed by individual local government officials regarding the use of municipal property and budget funds. The task of municipal financial control bodies and law enforcement agencies in these conditions is to effectively combat such abuses.

Test questions to prepare for the seminar lesson

(topic 6)

Question 1. Legislative consolidation of the economic basis of local self-government in the Russian Federation.

1. Principles of national economic policy in relation to MSU.

2. The evolution of normative ideas about the economic basis of LSG.

3. General legal economic principles local government organizations.

4. Special economic principles of organizing local self-government.

5. Financial basis of local government.

6. The relationship between the economy and finances of a municipality.

7. European Charter of Local Self-Government on the principles of formation financial resources municipality.

8. The role of the state in forming the economic basis of local self-government.

9. Municipal economy in the economic system of the Russian Federation.

10. Economic basis as an institution of municipal law.

11. Regulatory and legal sources of the economic basis of local self-government.

Municipal financial control is carried out. Encyclopedia of solutions. Internal state (municipal) financial control. V. Preparation and presentation of reports on the results of control activities

The procedure for implementing internal state financial control

I. General provisions

II. Procedure for planning control activities

III. Requirements for carrying out control activities

Conducting a counter check

Conducting a survey

Carrying out a desk audit

Conducting an on-site inspection (audit)

IV. Implementation of the results of control activities

V. Preparation and presentation of reports on the results of control activities

The procedure for exercising control in the field of procurement by the internal state financial control body. - Lost power

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