GOVERNMENT OF STAVROPOL REGION
RESOLUTION
On approval of the procedure for the implementation of the internal state financial control
(as amended by resolutions No. 170-p of 26.04.2016, N 351-p of 04.09.2017, N 272-p of 11.07.2018, N 506-p of 14.11.2019, N 84-p of 25.02.2020)
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 exercising internal state financial control.
(clause 1 as amended by the Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)
2. To impose control over the implementation of this resolution on 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 01, 2014.
Interim
Governor's duties
Stavropol Territory
V.V.VLADIMIROV
The procedure for exercising 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 determined by the Budget Code of the Russian Federation, housing code Russian Federation and Federal Law.
3. Internal state financial control is 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 the Decrees of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated February 25, 2020 N 84-p)
4. The internal state financial control body 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 by specialized non-profit organizations that carry out activities aimed at ensuring the implementation of overhaul common property V 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 the Decrees 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 independence of budgets established in Article 31 of the Budget Code of the Russian Federation (hereinafter referred to as the 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, their officials have the right to:
be present during the outings control measures give explanations on issues related to the subject of control measures;
get acquainted with the acts of inspections (audits), conclusions, surveys prepared on the basis of the results of control measures;
appeal against decisions and actions (inaction) of the internal state financial control body and its officials in the manner prescribed 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 was introduced by the Decree of the Government of the Stavropol Territory dated April 26, 2016 N 170-p)
5.2. Objects of control, their officials are obliged:
on time and in in full provide the requested information, documents and materials necessary for exercising the powers of the internal state financial control body when conducting control measures;
give oral and written explanations to officials of the internal state financial control body;
ensure unhindered access of officials of the internal state financial control body, who are members of the audit (audit) group (inspector), to the premises and territories belonging to the object of control, in respect of which the audit (audit) is being carried out;
fulfill legal requirements officials of the internal state financial control body that are members of the verification (audit) group (inspector), as well as not interfere with the lawful activities of these persons;
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
timely and in full comply with the requirements of submissions, instructions of officials of the internal state financial control body;
ensure the admission of specialists and experts involved in the framework of control measures to the territory, to the premises of the control object;
exercise other powers provided for by the legislation of the Russian Federation.
(clause 5.2 was introduced by the Decree of the Government of the Stavropol Territory dated April 26, 2016 N 170-p)
6. Officials of the body of internal state financial control, carrying out control activities, are:
head of the body of internal state financial control;
deputy head of the internal state financial control body, whose responsibility includes issues of internal state financial control (hereinafter - the deputy head);
head, deputy head of the structural subdivision of the internal state financial control body, which is entrusted with the implementation of internal state financial control;
state civil servants of the Stavropol Territory, filling 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 to:
to request and receive, on the basis of a reasoned request in writing, information, documents and materials from the state authorities of the Stavropol Territory, local self-government bodies of municipalities of the Stavropol Territory, as well as from organizations, citizens, public associations and officials necessary for the exercise of the powers of the internal state financial control during the control measure;
request and receive explanations from the objects of control and their officials, including written explanations, information and materials on issues arising in the course of the control activity, documents and certified copies of documents necessary for the control actions;
when carrying out scheduled and unscheduled field inspections (audits) without hindrance upon presentation of service certificates and a copy of the order of the internal state financial control body (hereinafter referred to as the order) on conducting field check(audit) to visit the premises and territories where the objects of control are located, in respect of which the verification (audit) is carried out, to demand the presentation of the delivered goods, the results of the work performed, the services rendered;
to conduct examinations necessary for the implementation of control measures, and (or) involve independent experts for such examinations;
issue representations, orders to eliminate identified violations in cases and in the manner, provided by law Russian Federation;
send notices on the application of budget coercive measures in the cases and in the manner prescribed by the budget legislation of the Russian Federation;
carry out proceedings on administrative offenses in the manner prescribed 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 for the recognition of the purchases of goods, works, services to meet state (municipal) needs as invalid in accordance with Civil Code Russian Federation.
(the paragraph was introduced by the Decree of the Government of the Stavropol Territory of November 14, 2019 N 506-p)
8. The officials specified in paragraph 6 of this Procedure are required to:
timely and fully exercise 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 measures in accordance with this Procedure;
to acquaint 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 conduct a control measure, a decision to extend the term, suspend (renew) the control measure, as well as with the results of control measures;
upon revealing the fact of an action (inaction) containing elements of a crime, send information about such a fact and (or) documents and other materials confirming such a fact to law enforcement agencies.
9. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.
9.1. Lost strength. - 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 in the course of control measures provided for by this Procedure are handed over against signature to the representative of the control object or (in case of refusal to sign and receive by the representative of the control object) are sent to the address of the control object by registered mail sending with a return receipt or otherwise 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 set in the request and is calculated from the date of receipt of the request. In this case, such a period is at least 3 working days.
12. Information, documents and materials necessary for carrying out the control measures provided for by this Procedure shall be submitted in originals and (or) copies certified by the control objects in the prescribed manner.
(as amended by the Decree of the Government of the Stavropol Territory dated September 4, 2017 N 351-p)
13. Upon the facts of non-submission (late submission) by the object of control of information, documents and materials requested during the control measures provided for by this Procedure, the head of the verification (auditing) group (inspector) draws up an act on non-submission (late submission) of information, documents and materials.
(As amended by the 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 body of internal state financial control of information, documents and materials, as well as their submission not in full or the submission of false information, documents and materials, obstruction of the legal activities of officials of the internal state financial control body entails liability established by the legislation of the Russian Federation .
(clause 13.1 was introduced by the 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 as part 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. The 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 surveys (hereinafter referred to as control measures).
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
16. Planned control measures are carried out on the basis of the plan of activities for the control 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 the information received from others government agencies information on planned identical control measures.
(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 until December 01 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 the Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)
period being checked.
Scheduled inspections in relation to one of the objects of control specified in paragraph 5 of this Procedure and one subject of the control measure are carried out by the internal state financial control body no more than once a year.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
Paragraphs nine through ten became invalid on July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.
18. Unscheduled control activities are carried out when:
there is an order from the Governor of the Stavropol Territory, Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory, an appeal from the Prosecutor's Office of the Stavropol Territory and other law enforcement agencies in connection with the available information about violations of the provisions of legal acts regulating budgetary legal relations, legal acts that stipulate public regulatory obligations and obligations under other payments to individuals from the regional budget, as well as violations of the terms of state contracts, agreements (agreements) on the provision of funds from the regional budget;
the paragraph became invalid as of July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p;
receipt of information on violation of the provisions of legal acts regulating budgetary legal relations, legal acts stipulating public regulatory obligations and obligations for other payments to individuals from the regional budget, as well as violation of the terms of state contracts, contracts (agreements) on the provision of funds from the regional budget;
(As amended by the Decrees of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated November 14, 2019 N 506-p)
expiration of the term for the execution of a previously issued order.
III. Requirements for conducting control measures
19. The procedures for the implementation of the control measure include the appointment of a control measure, the conduct of a control measure and the implementation of the results of the control measure.
20. Inspections are divided into field and cameral, as well as counter inspections carried out as part of field and (or) cameral inspections in order to establish and (or) confirm facts related to the activities of the object of control.
21. The control measure is carried out on the basis of the order on its appointment.
The order states:
control measure method;
topic of the control event;
name of the control object;
the term (date of commencement and end) of the control measure;
period under review;
grounds for conducting the control measure;
the personal composition of the verification (revision) group (verifier) and the head of the verification (revision) group (when a control event is carried out by the verification (revision) group).
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
22. The control measure program (hereinafter referred to as the Program) is prepared in accordance with the order of the head of the audit (audit) group (inspector) authorized to conduct the control measure, and is approved by the head (deputy head) of the internal state financial control body.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
The Program indicates a list of the main issues on which the audit (audit) group (inspector) conducts control actions during the control activity.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
Amendments to the Program are carried out 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. In the course of control measures, control actions are carried out for documentary and (or) actual study of the activity of the object of control.
Control actions for documentary study of the activity 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 the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
Control actions for the actual study of the activity of the object of control are carried out by inspection, inventory, observation, recalculation, examination, control measurements and other control actions.
The procedure for the performance of control actions is established by the body of internal state financial control.
24. The period for conducting a control measure may not exceed 45 working days.
25. It is allowed to extend the term for the control event by the head (deputy head) of the internal state financial control body on a reasoned proposal of the head of the audit (audit) group (inspector), but not more than 30 working days.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
26. It is allowed to suspend the conduct of the control measure by the decision of the head (deputy head) of the internal state financial control body at the reasoned request of the head of the audit (auditing) group (inspector) in accordance with this Procedure. For the period of suspension of the control measure, the course of its period is interrupted.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
27. The decision to resume the control measure 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 the suspension of the control measure in accordance with this Procedure.
28. The decision to extend the period, suspension (resumption) of the control measure is formalized by order.
29. The results of an audit (audit) are documented in an audit (audit) act, which is signed by the head and members of the audit (audit) group (inspector).
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
Conducting a cross check
30. A cross check is appointed and carried out in the manner established for an on-site or in-house check, respectively, in order to establish and (or) confirm the facts related to the activities of the object of control.
31. Legal entities, individual entrepreneurs and individuals, in respect of which a cross check is being carried out (hereinafter referred to as the objects of a cross check), are obliged to provide the officials who are part of the check (audit) group (checker), at their oral request, for familiarization with information, documents and materials related to the subject of the field check ( audit), and at the written request (demand) of the head of the audit (audit) group (inspector) are required to submit copies of documents and materials related to the subject of the field audit (audit), duly certified, which, upon completion of the cross audit, are attached to the materials of the field audit (revisions).
(As amended by the Decrees of the Government of the Stavropol Territory dated September 4, 2017 N 351-p, dated July 11, 2018 N 272-p)
32. The term for conducting a cross-check may not exceed 20 working days. The results of the cross audit are documented in an act, which is signed by the head and members of the audit (audit) group (inspectors) and is attached to the materials of the field or desk audit, respectively.
(as amended by the Decrees of the Government of the Stavropol Territory dated July 11, 2018 N 272-p, dated February 25, 2020 N 84-p)
33. According to the results of the cross check, coercive measures are not applied to the object of the cross check.
Conducting a survey
34. An examination (with the exception of an examination conducted as part of a desk audit) is carried out by decision of the head of the audit (audit) group (inspector) in the manner and terms established for the on-site audit (audit).
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
35. During the survey, the analysis and assessment of the state of a certain area of activity of the object of control is carried out.
36. During the examination, research and examinations 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 survey are documented in a conclusion, which is signed by the head of the verification (audit) group (verifier) no later than last day the period of the survey. 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 the 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 materials of the survey, the head (deputy head) of the internal state financial control body may appoint an on-site inspection (audit).
Conducting a desk audit
39. An in-house audit is carried out at the location of the internal state financial control body, including on the basis of budgetary 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 in the course of counter checks.
(as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)
40. The term 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 audit (audit) group (inspector), appoints an examination and (or) a counter audit.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
42. When conducting a desk audit, the time period 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 a cross-check and (or) examination is carried out, is not included in the period of its conduct.
43. Based on the results of a desk audit, an act is drawn up, which is signed by the head and members of the audit (audit) group (inspector), no later than the last day of the desk audit.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
44. Documents, results of examinations (research), photo, video and audio materials obtained in the course of carrying out control actions are attached to the act of a desk audit (except for the act of a counter audit and the conclusion prepared on the basis of the results of the examination).
45. The act of a desk audit within 3 working days from the date of its signing is handed over (sent) to the representative of the object of control in accordance with this Procedure.
46. The object of control has the right to submit objections to the act of a cameral audit in writing to the internal state financial control body within 5 working days from the date of receipt of such an act, which are attached to the materials of the audit. Objections to the act of a cameral inspection are sent by courier or registered mail with acknowledgment of receipt.
(paragraph 46 as amended by the Decree of the Government of the Stavropol Territory dated September 4, 2017 N 351-p)
47. The act and other materials of a 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 a 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;
on the absence of grounds for the application 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 term 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 audit (audit) group (inspector), appoints an examination and (or) a counter audit.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
52. In case of detection of forgeries, forgeries, theft, abuse and, if necessary, suppression of these illegal actions, the head of the verification (audit) group (verifier) seizes 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 the seized documents in the relevant cases, and in case of detection of data indicating signs of a crime, seals the cash registers, cash registers and service premises, warehouses and archives.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
53. Conducting an on-site audit (audit) is suspended by the head (deputy head) of the internal state financial control body at the reasoned request of the head of the audit (audit) group (inspector):
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
for the period of conducting a cross-check and (or) examination;
in the absence or unsatisfactory state of budgetary or accounting (financial) accounting of the object of control - for the period of restoration by the object of control of the documents necessary for conducting an on-site inspection (audit), as well as bringing the object of control into the proper state of accounting and reporting documents;
(as amended by the 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 state bodies;
in case of non-submission of information, documents and materials by the object of control and (or) submission incomplete set requested information, documents and materials and (or) impeding the conduct of a control measure, and (or) evading the conduct of a control measure;
if it is necessary to inspect property and (or) documents that are not at the location of the object of control.
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 day of the expiration of the on-site inspection (audit).
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
55. Documents, results of examinations (research), photo, video and audio materials obtained in the course of control actions are attached to the act of an on-site inspection (audit) (except for the act of a counter inspection and the conclusion prepared on the basis of the results of the examination).
56. The act of field inspection (audit) within 3 working days from the date of its signing is handed over (sent) to the representative of the object of control in accordance with this Procedure.
57. The object of control has the right to submit to the internal state financial control body objections to the on-site inspection (audit) act 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 act of on-site inspection (audit) are sent by courier or registered mail with acknowledgment of receipt.
(p. 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. Has become invalid since 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 measures
60. When exercising powers for internal state financial control, the internal state financial control body sends:
(as amended by the Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)
submissions containing information on identified budget violations, as well as a requirement to eliminate a 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 a budget violation if it is impossible to eliminate it, for each budget violation, mandatory for execution within the terms 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 for execution within the period established by the instruction requirements for taking measures to compensate for the damage caused to the Stavropol Territory, sent to the object of control in case of impossibility or non-elimination in view-set the term 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 budgetary coercive measures.
(clause 60 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)
61. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.
62. When exercising the 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 the identified violations of the requirements of the legislation of the Russian Federation.
63. Has become invalid since February 25, 2020. - Decree of the Government of the Stavropol Territory of February 25, 2020 N 84-p.
63.1. The submissions and instructions of the internal state financial control body do not contain information on budget violations identified as a result of internal financial control and internal financial audit, provided they are eliminated.
(Clause 63.1 was introduced by Decree of the Government of the Stavropol Territory of November 14, 2019 N 506-p)
64. The object of control shall be obliged to report the results of consideration of the submission (order) to the internal state financial control body within the time period established by the submission (order), or if the deadline is not specified within 30 calendar days from the date of receipt of such a presentation (order) by the object of control. The violations indicated in the submission (instruction) shall be subject to elimination within the period specified in the submission (instruction).
65. If the budget violation provided for in Chapter 30 of the Budget Code of the Russian Federation and specified in the submission is not eliminated, the internal state (municipal) financial control body, within a period not exceeding 30 calendar days from the date of the deadline for the execution of the submission, sends a notification on the 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 notification - to the participant budget process in respect of which the check (audit) was carried out.
At the request of the Ministry of Finance of the Stavropol Territory (Territorial Fund for Compulsory Medical Insurance of the Stavropol Territory) to clarify the information contained in the notification of the application of budgetary coercive measures, the state financial control authority, within a period not exceeding 30 calendar days from the date of receipt of the request, has the right to send to the Ministry of Finance Stavropol Territory (Territorial Compulsory Medical Insurance Fund of the Stavropol Territory) notification of the application of budget enforcement measures containing updated information.
(paragraph 65 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)
66. Representations and instructions of the internal state financial control body are signed by the head (deputy head) of the internal state financial control body 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 fulfilling the submission, instruction of the internal state financial control body upon the appeal of the object of control may be extended in the manner prescribed by the federal standards of internal state financial control, but not more than once.
(Clause 66.1 was introduced by Decree of the Government of the Stavropol Territory of November 14, 2019 N 506-p)
67. Failure by the object of control to comply with the order to compensate for the damage caused to the Stavropol Territory is the basis for the internal state financial control body to apply to the court with a claim for compensation for this damage.
(as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-p)
68. Cancellation of submissions and instructions of the internal state financial control body is carried out in judicial order.
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 the control measure, the fact of an action (inaction) containing elements of a crime is revealed, 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 end date of the control event.
71. In case of failure to comply with the submission and (or) instruction, the internal state financial control body applies to the person who did not comply with such submission and (or) instruction, liability measures in accordance with the legislation of the Russian Federation.
72. If administrative offenses are detected during control measures, 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. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.
V. Preparation and submission of reports on the results of control activities
(as amended by the 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 the implementation of the plan of control measures for the reporting calendar year, ensuring the effectiveness of control activities, as well as analyzing information on the results of control measures, the internal state financial control body draws up a quarterly report.
(as amended by the 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 the Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)
76. The report reflects data on the results of the control activities, which are grouped by the topics of control activities, inspected objects of control and inspected periods.
77. The results of control measures subject to mandatory disclosure in the report include:
accrued fines in quantitative and monetary terms by types of violations;
the number of materials sent to law enforcement agencies, and the amount of alleged damage by type of violation;
the number of submissions and instructions and their execution in quantitative and (or) monetary terms, including the amount of restored (reimbursed) funds under instructions and submissions;
the number of sent and executed (unexecuted) notifications on the application of budget coercive measures;
the volume of proven funds of the regional budget;
the number of submitted and (or) satisfied complaints (claims) against decisions of the internal state financial control body, as well as their actions (inaction) within the framework of its control activities;
other information (if any) on events that had a significant impact on the implementation of internal state financial control.
78. The results of the control measures are posted on the official website of the internal state financial control body in the information and telecommunications network "Internet" in the manner prescribed by the legislation of the Russian Federation.
(As amended by the Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)
79. The use of a unified information system in the field of procurement, as well as the maintenance of document management in a unified information system in the field of procurement when carrying out control activities, is carried out in accordance with the requirements of the Rules for maintaining a register of complaints, scheduled and unscheduled inspections, decisions taken on them and issued orders, approved Decree of the Government of the Russian Federation of October 27, 2015 N 1148.
(Clause 79 was introduced by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)
The procedure for exercising control in the field of procurement by the body of internal state financial control. - Lost power
Approved
resolution
Government of the Stavropol Territory
dated December 30, 2013 N 529-p
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No. pp |
View municipal control |
Normative legal acts regulating the implementation of the type of municipal control (including details indicating specific provisions, articles, paragraphs, paragraphs) |
Authorized bodies |
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Municipal internal financial control |
Art. 265 and part 3 of Art. 269.2 of the Budget Code of the Russian Federation, Art. 17.1 of the Federal Law of October 6, 2003 No. 131-FZ "On general principles organizations of local self-government in the Russian Federation", Federal Law No. 6-FZ dated February 7, 2011 "On the General Principles of Organization and Activities of Control and Accounts Bodies of the Subjects of the Russian Federation and Municipalities" |
City Financial and Economic Department of the Administration of Pionersky Urban District |
"Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on August 3, 2018)
RF BC Article 265. Types of state (municipal) financial control
(As amended by Federal Law No. 252-FZ dated July 23, 2013)
1. State (municipal) financial control is carried out in order to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.
State (municipal) financial control is divided into external and internal, preliminary and subsequent.
2. External state (municipal) financial control in the field of budgetary legal relations is the control activity of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (hereinafter referred to as external state (municipal) financial control bodies), respectively.
3. Internal state (municipal) financial control in the field of budgetary legal relations is the control activity of the Federal Treasury, state (municipal) financial control bodies, which are, respectively, executive authorities (officials) of the constituent entities of the Russian Federation, local administrations(hereinafter referred to as internal state (municipal) financial control bodies), financial bodies of constituent entities of the Russian Federation (municipalities).
4. Preliminary control is carried out in order to prevent and suppress budget violations in the process of budget execution budget system Russian Federation.
5. Follow-up control is carried out based on the results of execution of the budgets of the budgetary system of the Russian Federation in order to establish the legality of their execution, the reliability of accounting and reporting.
RF BC Article 269.2. Powers of bodies of internal state (municipal) financial control to implement internal state (municipal) financial control
(Introduced by Federal Law No. 252-FZ dated July 23, 2013)
3. The procedure for exercising the powers of internal state (municipal) financial control bodies for internal state (municipal) financial control is determined accordingly by federal laws, regulatory legal acts Government of the Russian Federation, higher executive body state authorities of the subject of the Russian Federation, municipal legal acts of local administrations, as well as standards for the implementation of internal state (municipal) financial control.
(as amended by Federal Law No. 345-FZ of July 3, 2016)
The procedure for the exercise of powers by internal state (municipal) financial control bodies for internal state (municipal) financial control should contain the grounds and procedure for conducting inspections, audits and surveys, including a list of officials authorized to make decisions on their conduct, on the frequency of their conduct, rights and obligations of officials of internal state (municipal) financial control bodies, rights and obligations of objects of control (their officials), including those related to the organizational and technical support of inspections, audits and surveys carried out by officials of internal state (municipal) financial control bodies .
(as amended by Federal Law No. 406-FZ of December 29, 2015)
The standards for exercising internal state (municipal) financial control are approved, respectively, by the Ministry of Finance of the Russian Federation, the authorized executive body of the subject of the Russian Federation, the local government in accordance with the procedure for the exercise of powers by internal state (municipal) financial control bodies for internal state (municipal) financial control, determined accordingly by federal laws, regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, municipal legal acts of local administrations.
(the paragraph was introduced by Federal Law No. 345-FZ of July 3, 2016)
Federal Law No. 131-FZ dated October 6, 2003 (as amended on August 3, 2018)
"On the general principles of the organization of local self-government in the Russian Federation"
(with amendments and additions that came into force on 19.08.2018)
Article 17.1. municipal control
(Introduced by Federal Law No. 242-FZ dated July 18, 2011)
1. Local self-government bodies organize and exercise municipal control over compliance with the requirements established by municipal legal acts adopted on issues of local importance, and in cases where the relevant types of control are assigned by federal laws to the powers of local self-government bodies, also municipal control over compliance with the requirements established federal laws, laws of subjects of the Russian Federation.
(Part 1 as amended by Federal Law No. 136-FZ dated May 27, 2014)
2. The provisions of the Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision)" apply to relations related to the exercise of municipal control, the organization and conduct of inspections of legal entities, individual entrepreneurs and municipal control.
Internal state (municipal) financial control
Internal state (municipal) financial control in the field of budgetary legal relations is carried out by executive authorities (local administrations of municipalities) throughout the public law education. Such control, first of all, is focused on a significant reduction in the risks of illegal and misuse budget funds, including in terms of powers to control in the field of procurement (letter of the Ministry of Finance of Russia dated January 28, 2014 N 02-11-09 / 3021).
Bodies of state (municipal) financial control of subjects (municipalities) * (2)
Federal Treasury
Financial authorities of the constituent entities of the Russian Federation and municipalities (authorized bodies)
The functions of the bodies of internal and external state (municipal) financial control are partly duplicated. In order to avoid unnecessary duplication of control measures in relation to the same objects of control, agreements on information exchange between such bodies may be concluded (letter of the Ministry of Finance of Russia dated 06.24.2013 N 02-07-10 / 23809). In addition, it is advisable to coordinate the work on planning control measures between the territorial bodies of the federal financial supervision authority and the financial supervision authorities of the constituent entities of the Russian Federation (paragraph 5 of the letter of the Ministry of Finance of Russia dated 04.08.2015 N 02-10-09 / 45065).
Attention
Financial authorities may be empowered to exercise internal financial control, provided for in Art. 269.2 of the RF BC, however, this is possible only if the possibility of a conflict of interest is excluded (see letter of the Ministry of Finance of Russia dated October 30, 2013 N 02-11-005 / 46166). Structural units (officials) exercising control powers must have organizational and functional autonomy in relation to structural divisions(officials) who draw up and organize the execution of budgets and (or) maintain budget accounting(see letters of the Ministry of Finance of Russia dated November 25, 2013 N 02-11-010 / 50647, dated December 18, 2013 N 02-06-010 / 54151).
The activities of the above bodies are regulated:
The powers of the bodies for the implementation of internal state (municipal) financial control include:
Bodies implementing cash service(carrying out cash transactions)*(4) |
|
1. Compliance follow-up: Budget legislation of the Russian Federation; Other normative legal acts regulating budgetary legal relations. 2. Control over the completeness and reliability of reporting: On the implementation of state (municipal) programs; On the execution of state (municipal) assignments | 1. Control over the non-excess of the transaction amount over the limits of budgetary obligations and (or) budgetary appropriations. 2. Control over the compliance of the content of the operation with the code budget classification RF specified in the payment document. 3. Control over the availability of documents confirming the occurrence monetary obligation payable from the budget. 4. Control over the compliance of information about the registered budget obligation under the contract, information about this contract contained in the register of contracts |
The powers of the relevant bodies of internal state (municipal) financial control include verification of compliance by financial bodies (the main managers (managers) and recipients of budget funds to which interbudgetary transfers are provided) purposes, procedure and conditions for providing intergovernmental transfers , budget loans, as well as their achievement of performance indicators for the use of these funds that correspond to the targets and indicators provided for government programs(See, for example, subparagraphs "b", paragraph 7 of Rules No. 1092). Giving financial supervision bodies such rights does not mean that they can exercise control over the activities of state bodies (local governments) of other public legal entities (letter of the Ministry of Finance of Russia dated September 12, 2014 N 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 mandatory requirement established when providing transfers in accordance with the budgetary legislation*(5) .
Local self-government bodies of individual settlements that are part of a municipal district have the right transfer authority on internal municipal financial control to local governments of a municipal district on the basis of an agreement concluded in accordance with the RF BC (part 4 of article 15 of the Federal Law of October 6, 2003 N 131-FZ "On the general principles of organizing local self-government in the Russian Federation", hereinafter - Law N 131-FZ).
Possibility of transferring powers for internal state (municipal) financial control to an external state (municipal) financial control body current legislation not provided.
Attention
Bodies of internal state (municipal) financial control are authorized to carry out procurement control(clause 3, part 1, parts 8 and 9, article 99 of the Federal Law of 04/05/2013 N 44-FZ, hereinafter - Law N 44-FZ; Rules N 1092). At the municipal level, the functions of control in the field of procurement, provided for in Part 8 and Part 3 of Art. 99 of Law N 44-FZ, can be assigned to one local government (paragraph 90 of the letter of the Ministry of Economic Development of Russia dated September 30, 2014 N D28I-1889).
Checks can be carried out both at the planning stage (approval of procurement plans and schedules), and at the stage of execution of contracts (contracts).
The objects of internal state (municipal) financial control are the bodies, organizations, individual entrepreneurs and individuals listed in Art. 266.1 of the RF BC (see also clause 7 of Rules N 1092).
The objects of control, in particular, include any state (municipal) institutions (state, budgetary and autonomous). At the same time, in budgetary (autonomous) institutions, the purpose of conducting control measures is to verify the completeness and reliability of reporting on the execution of state (municipal) tasks.
Methods for the implementation of internal state (municipal) financial control in accordance with paragraph 1 of Art. 267.1 of the RF BC are:
Checks;
revisions;
surveys;
authorization of operations.
Authorization of transactions refers to the powers of the Federal Treasury (financial authorities of the constituent entities of the Russian Federation or municipalities) (clause 2, article 269.1 of the RF BC, clause 5.15 of Regulation N 703).
The control measures of the financial supervision authorities (scheduled and unscheduled) include inspections ( field and cameral, counter), audits, surveys (clause 2 of article 269.2 of the RF BC, clause 3 of Rules N 1092). At the same time, cross-checks are carried out within the framework of on-site and (or) cameral checks.
______________________________
*(1) Until February 2, 2016, supervision was carried out by the now abolished Service for Financial and Budgetary Supervision (Rosfinnadzor). The functions of control and supervision in the financial and budgetary sphere have been transferred to the Federal Treasury.
*(2) In the powers of the internal financial control body of the constituent entity of the Russian Federation ( municipality) includes the implementation of control measures 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 N 02-10-11 / 67828). The procedure for the exercise of powers by the internal financial control bodies of the constituent entities of the Russian Federation (municipalities) is determined by legal acts of the highest executive bodies of state power of the constituent entities of the Russian Federation (local administrations) (letter of the Ministry of Finance of Russia dated 04.02.2016 N 02-10-06 / 5822).
*(3) It follows from the provisions of the current federal legislation that the financial supervision authorities have the right to check only the use of subsidies provided from the budgets, as well as issues of state (municipal) procurement. Accordingly, these bodies, as a rule, carry out verification of the operations of budgetary (autonomous) institutions for income-generating activities only to the extent that such activities have affected the fulfillment of the state (municipal) task. In addition, when checking the completeness and reliability of reporting on the implementation of state (municipal) programs, it may be possible to check the linkage of the target indicators of programs within which state (municipal) services are provided by budgetary and autonomous institutions with the corresponding indicators of state (municipal) assignments (see. in particular, the letter of the Ministry of Finance of Russia dated December 30, 2013 N 02-01-009 / 58131; clause 48 of the Procedure, approved by Decree of the Government of the Russian Federation dated June 26, 2015 N 640).
*(4) When executing the federal budget, the following apply:
Practical situations
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Information block "Encyclopedia of decisions. Public sector: accounting, reporting, financial control" is a collection of unique updated analytical materials, focused on accountants, specialists of financial and economic services of public sector organizations
The material is current as of February 2020.
See solutions encyclopedia updates
See the contents of the Encyclopedia of Solutions
The materials of the information block will help in a short time and on high level solve problems in the field of accounting, use of budget classification, financial control, as well as correctly apply regulatory legal acts in the context of improvement legal status state (municipal) institutions.
List of abbreviations used in the Encyclopedia of Solutions and other analytical materials:
Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ "On Accounting"
Instruction N 157n - Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, state academies sciences, state (municipal) institutions, approved. by order of the Ministry of Finance of Russia dated 01.12.2010 N 157n
Instruction N 162n - Instructions for the use of the Chart of Accounts for budget accounting, approved. by order of the Ministry of Finance of Russia dated 06.12.2010 N 162n
Instruction N 174n - Instructions on the application of the chart of accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 N 174n
Instruction N 183n - Instructions for the application of the chart of accounts autonomous institutions, approved by order of the Ministry of Finance of Russia dated 08.06.2018 N 132n
Order N 52n - Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, And Guidelines for their application"
Instruction N 33n - Instructions on the procedure for compiling, submitting annual, quarterly financial statements state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 N 33n
Instruction N 191n - Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 N 191n
BCC - budget classification codes
KOSGU - Classification of operations of the general government sector
KFO - code of the type of financial support (activity)
Plan FHD - Plan of financial and economic activity
GRBS is the main manager of budgetary funds
PBS - recipient of budgetary funds
Founding body- a body exercising the functions and powers of the founder of a budgetary or autonomous institution
S. Bychkov, Deputy Director of the Department of Budget Methodology and financial reporting V public sector Ministry of Finance of Russia
A. Semenyuk, Deputy Chief Accountant of the Federal Customs Service (FTS of Russia), State Counselor of the Russian Federation, 3rd class
V. Pimenov, head of the joint editorial office of "Budget sphere" and the Department of budget methodology of the company "Garant", expert of the Analysis Laboratory information resources NIVC Moscow State University M.V. Lomonosov
Y. Krokhina, Head of the Department of Legal Disciplines of the Higher School of Public Audit (Faculty of Moscow State University named after M.V. Lomonosov), Doctor of Law, Professor
A. Kulakov, Head of the Accounting and Reporting Department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Ministry of Defense of Russia, professional accountant
E. Yancharin, deputy. Head of the Department for the organization of capital construction of the Department of Transportation of the Ministry of Internal Affairs of Russia from 2016 to 2018
D. Zhukovsky, head of the budget accounting automation department, implementation specialist software products 1C firms in public sector organizations
A. Kuzmina, editor-expert on legal matters, candidate of legal sciences
Employees of the Department of Budget Methodology of the Legal Consulting Service GARANT:
A. Sukhoverkhova, Deputy Head of Department, member of the Development Union public finance
T. Razrezova, expert, 1st class state adviser
Y. Volgina, expert
G. Gurashvili, expert
O. Emelyanova, expert
T. Durnova, expert
T. Tolmacheva, expert
R. Gurashvili, expert
D. Bukina, expert
K. Panina, expert
Commentary on Letter No. 02-09-0869935 dated October 25, 2017.
State (municipal) financial control is divided into external and internal, preliminary and subsequent. External state (municipal) financial control in the field of budgetary legal relations is the control activity of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (Article 265 of the RF BC).
Internal state (municipal) financial control in the field of budgetary legal relations is recognized as the control activity of the Federal Treasury, state (municipal) financial control bodies, which are executive authorities (officials) of the constituent entities of the Russian Federation, local administrations, financial authorities of the constituent entities of the Russian Federation or municipalities, respectively.
By virtue of h. 2 Article. 269.2 of the RF BC, when exercising the powers of internal state (municipal) financial control, the bodies of such control:
conduct inspections, audits and surveys;
send acts, conclusions, presentations and (or) instructions to the objects of control;
send notices on the application of budget coercive measures to bodies and officials authorized in accordance with the Budget Code, other acts of the budgetary legislation of the Russian Federation to make decisions on the application of budget coercive measures;
carry out proceedings on cases of administrative offenses in the manner prescribed by the legislation on administrative offenses.
According to Art. 267.1 of the RF BC, the state (municipal) financial control body may carry out the following control measures:
verification, which means the performance of control actions for documentary and actual study of the legality of financial and business transactions, reliability of budget accounting and budget reporting in relation to the activities of the object of control for a certain period. Inspections can be cameral and field. Under desk audits refers to inspections carried out at the location of the state (municipal) financial control body on the basis of budget reporting and other documents submitted at its request. On-site inspections are inspections carried out at the location of the object of control, during which the actual compliance of the operations performed with the data of budget reporting and primary documents;
audit, which is a comprehensive audit of the activities of the object of control, which is expressed in the conduct of control actions for documentary and actual study of the legality of the entire set of financial and business transactions, the reliability and correctness of their reflection in accounting and budget reporting. The results of the check, audit are drawn up by an act;
survey, which consists in the analysis and assessment of the state of a certain area of activity of the object of control, including internal financial control and internal financial audit. The results of the survey are documented in the conclusion;
authorization of operations, which means affixing a permit inscription after checking the documents submitted for the purpose of carrying out financial transactions, for their presence and (or) compliance of the information indicated in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.
Based on the provisions of Art. 266.1 of the RF BC, the objects of state (municipal) financial control are state (municipal) institutions.
According to Art. 269.2 of the RF BC, the powers of internal state (municipal) financial control bodies to exercise such control include, in particular, control over the completeness and reliability of reporting on the implementation of state (municipal) programs, including reporting on the execution of state (municipal) assignments.
Thus, control over the completeness and reliability of reporting on the execution of state (municipal) tasks, regardless of the sources of financial support for subsidies for financial security fulfillment of the state (municipal) assignment to budgetary institutions is carried out by internal state (municipal) financial control bodies endowed with the indicated powers in accordance with the procedure established by the federal law, the regulatory legal act of the Government of the Russian Federation, the highest executive body of state power of the subject of the Russian Federation, the municipal legal act of the local administration.
At the same time, in accordance with paragraph 3 of Art. 266.1 of the Budget Code of the Russian Federation, objects of control and officials are obliged to timely and in full provide information, documents and materials necessary for the implementation of state (municipal) financial control to state (municipal) financial control bodies at their request, provide officials of state (municipal) financial control bodies financial control access to the premises and on the territory of objects of control, to comply with their legal requirements.
So, based on clause 10 of the Rules for the exercise by the Federal Treasury of powers to control in the financial and budgetary sphere, approved by Decree of the Government of the Russian Federation of November 28, 2013 No. 1092, in the course of internal state financial control, officials of the Federal Treasury, when carrying out control measures, have the right to:
request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in writing and orally, necessary for the implementation of control measures.
It should be noted that these requests, acts of inspections and audits, conclusions prepared on the basis of the results of surveys, presentations and instructions are handed over to the representative of the control object or sent by registered mail with a return receipt or in another way indicating the date of its receipt by the addressee, including with the use of automated information systems. The deadline for submitting information, documents and materials is set in the request, calculated from the date of receipt of the request and is at least three working days. Documents, materials and information necessary for carrying out control measures are submitted in the original or copies certified by the objects of control;
when carrying out on-site inspections (audits), upon presentation of official certificates and a copy of the order (instruction) of the head (deputy head) on conducting an on-site inspection (audit), visit the premises and territories occupied by persons in respect of whom the inspection (audit) is being carried out, demand the presentation of the delivered goods, results of work performed, services rendered;
conduct expert examinations necessary for the implementation of control measures, and (or) engage independent experts to conduct such examinations;
to issue representations, instructions on elimination of the revealed violations;
send notifications about the application of budgetary coercive measures in cases provided for by the RF BC;
carry out proceedings on cases of administrative offenses in the manner prescribed by the Code of Administrative Offenses of the Russian Federation;
apply to the court with statements of claim for compensation for damage caused to the Russian Federation by violation of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.
Thus, officials of the state (municipal) financial control body exercising control in the financial and budgetary sphere 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 conducting control events.
At the same time, the list of requested documents and materials is not limited by law and is determined by officials of the state (municipal) financial control body independently based on the subject (direction) of the control measure. In addition, control activities for the actual study of the legality of financial and business transactions may include the study of documents confirming the fact of the provision of services, the performance of work, and the purchase of goods at the expense of budgetary funds.
Consequently, officials of the state (municipal) financial control body may request any documents and materials necessary for the exercise of control, due to the fact that their list is not defined and is established by the controller independently.
In the commented Letter of the Ministry of Finance of the Russian Federation dated October 25, 2017 No. 02-09-08 / 69935, it is noted that if the controllers, in order to carry out a control measure, need the information contained in the register of children's educational activities, the institution is obliged to provide officials of the state (municipal) ) financial control of the specified document. It should be noted that in this case a register of children's studies (children's attendance record) is a primary accounting document confirming the provision of state (municipal) services (performance of work) by an institution of additional education within the framework of a state (municipal) task.
It should be noted that according to part 3 of Art. 266.1 of the Budget Code of the Russian Federation, non-submission or untimely submission by objects of control to the state (municipal) financial control bodies of the above information, documents and materials, as well as their submission not in full or submission of false information, documents and materials, obstruction of the legitimate activities of officials of state (municipal) financial control bodies ( municipal) financial control entail the responsibility established by Art. 19.7 of the Code of Administrative Offenses of the Russian Federation. The commission of this offense may lead to a warning or imposition on officials of the institution administrative fine in the amount of 300 to 500 rubles, and for the institution itself - from 3,000 to 5,000 rubles. In turn, liability for obstructing the lawful activities of officials of internal state (municipal) financial control bodies is applied under Art. 19.4.1 of the Code of Administrative Offenses of the Russian Federation.
The problems of the financial basis of local self-government dictate the need for objective monitoring of the state of the financial sphere of the municipality. This task is called upon to solve the municipal financial control.
Municipal financial control is understood as a set of measures regulated by law aimed at an objective assessment of compliance with federal laws, the laws of the constituent entities of the Russian Federation, the charter of the municipality, the procedure for the formation and use of municipal financial resources.
legal basis municipal financial control form the Budget Code of the Russian Federation, the Federal Law "On the General Principles of Organization and Activities of the Control and Accounts Bodies of the Subjects of the Russian Federation and Municipalities", the laws of the constituent entities of the Russian Federation, by-laws, regulatory legal acts, 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 certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies during parliamentary hearings and in connection with deputy requests;
- subsequent control - in the course of consideration and approval of reports on the execution of budgets.
To date, the Russian Federation has developed a three-level system of municipal financial control. Subjects financial control in accordance with the Budget Code of the Russian Federation (Article 266, Part 1) are:
a) federal agencies federal Service Financial and Budgetary Supervision, Federal Treasury;
b) financial authorities of the subjects of the Russian Federation;
c) financial bodies of municipalities.
In accordance with the mentioned article of the Budget Code, other entities may act as subjects of financial control. authorized bodies, as well as the main managers, managers of budgetary funds.
Federal Service for Financial and Budgetary Supervision in accordance with the approved Regulations, controls and supervises:
For the use of federal budget funds, state funds off-budget funds, as well as material assets that are in federal ownership;
For compliance with the requirements of the budgetary legislation of the Russian Federation by recipients of financial assistance from the federal budget;
For the implementation by financial control bodies of federal executive bodies, state authorities of the 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, which are in federal ownership, in organizations - recipients of financial assistance from the federal budget to 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 of officials, financially responsible and other persons, certificates and information on issues arising during audits and inspections, and certified copies of documents necessary for the implementation of control and supervisory activities;
Carry out in organizations of any form of ownership received from the audited organization cash, material assets and documents, comparison of records, documents and data with the corresponding records, documents and data of the audited organization (counter verification).
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, managers and recipients of federal budget funds;
Receives, in accordance with the established procedure, from the main administrators of the federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for compiling reports on the execution of the federal budget and consolidated budget Russian Federation;
Ensures cash payments from the budgets of the budgetary 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 opened in accordance with the established procedure Federal Treasury(including accounts of municipalities);
Carries out, in accordance with the established procedure, cash services for the execution of budgets of the budgetary system of the Russian Federation;
Federal Law No. 6-FZ dated February 7, 2011 “On the General Principles of Organization and Activities of the Control and Accounts Bodies of the Subjects of the Russian Federation and Municipalities” formulates the general principles of organization, activities and main 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 relevant 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 municipality, are permanent bodies of external state (respectively - municipal) financial control, accountable to the representative bodies that formed them.
The 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;
Chief managers (managers) of budgetary funds;
Chief administrators (administrators) of budget revenues;
Chief administrators (administrators) of sources of financing the budget deficit;
Body exercising financial management functions;
Financial authorities of municipalities;
As well as other executive authorities of the Belgorod region, state bodies of the Belgorod region, local administrations authorized to do so 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: in order to control the execution of the regional budget and the efficient use of the 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 control over the legality, effectiveness (efficiency and economy) of the use of interbudgetary transfers provided from the regional budget to the budgets of municipalities located on the territory of the Belgorod Region, as well as checking the local budget in cases established by the Budget Code of the Russian Federation.
The representative bodies of municipalities, in accordance with federal and regional legislation, form the bodies of municipal financial control.
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 regulation on the commission provides for a wide range of its powers:
1) control over the execution of the budget of the municipal district "Yakovlevsky district";
2) examination of the draft budget of the municipal district "Yakovlevsky district";
3) external verification annual report on the execution of the budget of the municipal district "Yakovlevsky district";
4) organizing and exercising control over the legality, effectiveness (efficiency and economy) of the use of funds from the budget 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) assessing the effectiveness of providing tax and other benefits and benefits, budget loans at the expense of the local budget, as well as assessing the legality of providing municipal guarantees and guarantees or securing the fulfillment of obligations in other ways for transactions made legal entities And individual entrepreneurs at the expense of the local budget and property owned by the municipality;
7) financial and economic expertise of draft municipal legal acts (including the validity of financial and economic justifications) insofar as it relates to the expenditure obligations of the Yakovlevsky District municipal district, as well as municipal programs;
8) analysis of the budgetary process in the Yakovlevsky district and preparation of proposals aimed at its improvement;
9) preparation of information on the implementation 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) exercising the powers of external municipal financial control in the settlements that are part of the Yakovlevsky district, in accordance with the agreements concluded by the Municipal Council of the Yakovlevsky district with the representative bodies of the settlements;
12) analysis of the data of the register of expenditure obligations of the municipal district "Yakovlevsky district" in order to identify the correspondence between spending commitments Yakovlevsky district, included in the register of expenditure obligations and expenditure obligations planned for financing in the next fiscal 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 Yakovlevsky District municipal 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 authorities, 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 at the expense of the local budget in order to control the activities of the main managers (managers) and recipients of local budget funds that provided these funds, in cases where the possibility of checking these organizations is established in contracts for the provision of subsidies, loans, guarantees at the expense of the local budget.
As follows from the above analysis, the law delimits the powers of regulatory authorities in the three-level system of municipal financial control.
Federal authorities shall have the right to exercise financial control of municipal formations on the use of federal resources (financial and material) for their intended purpose, transferred to the municipal formation in connection with the vesting of certain state powers on matters of jurisdiction of the Russian Federation in accordance with federal laws.
The financial authorities of a constituent entity of the Russian Federation exercise control over similar issues in connection with the empowerment of a municipal formation with separate state powers to deal with the subjects 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, only municipal districts and urban districts are vested with such powers, but not urban and rural settlements.
Regardless of the level statutory financial control authorities are required to follow standards external state and municipal financial control.
In accordance with Article 11 of the Federal Law “On the General Principles of Organization and Activities of Control and Accounts Bodies of the Subjects of the Russian Federation and Municipalities” dated February 7, 2011 No. 6-FZ, standards for external state and municipal financial control for conducting control and expert-analytical activities are approved by control - counting bodies.
The standards of external state and municipal financial control for carrying out 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 governments and municipal bodies, state and municipal institutions and unitary enterprises of the constituent entities of the Russian Federation or municipalities - in accordance with general requirements approved by the Accounts Chamber of the Russian Federation and (or) the control and accounting body of the 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 is criticized due to its lack of efficiency, inability to stop and prevent large-scale violations in financial sector local self-government, including misuse of municipal finances. The reason for this V.A. Artamonov sees in excessively 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, contributes to control activities inconsistency.
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 of development unified system 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;
Definition of the main tasks in the field of financial control to achieve the goal;
Introduction of new modern forms and methods control work that ensure the effective functioning of all bodies of state and municipal financial control in common system;
Establishment of mechanisms for the 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 administration system;
Improving the mechanism of interaction with law enforcement agencies;
Study and implementation in practice foreign experience control activities of financial control bodies;
Implementation of scientific activities in the field of state and municipal control.
This is a problem statement in the general view, 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 that it is possible to preserve all the current control bodies.
This is a dead end path.
Reformulation of tasks for the existing financial control bodies that have proven their inability to provide effective countermeasures misuse municipal (as well as state) finances, will not give the result expected by society.
The main drawback of the current system, especially at the municipal level, is that the control body is only formally designated as an "external" control body. In fact, this body is more or less dependent on the municipal authorities, if only because it is established by this authority and reports to this authority, presenting to it the results of the control and expert-analytical activities carried out. This body is not endowed with a punitive function - at least in its mildest form. By stating a fact, even a blatant one, the control body is not empowered to take measures of at least a minimal response. As a result, violations are either ignored or hushed up, which leads to huge losses nationwide, estimated at almost a trillion rubles annually.
In view of the foregoing, the existing system of financial control should not be modernized, but radically reorganized.
Conclusion.
As a result of rather difficult searches, the federal legislator, starting from the fundamental provisions of the Constitution of the Russian Federation, formulated the general principles economic basis local self-government in modern Russia.
According to the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation", the economic basis includes municipal property, property rights of municipalities and local budgets. Municipal property and part of the property rights of the municipality constitute the material, material part of the economic basis. local budget and the rest of the property rights form the financial basis of local self-government.
In the aggregate of the constituent elements, the economic basis is intended for the comprehensive and full satisfaction of the vital needs of the population of the municipality. The experience and practice of the functioning of local self-government bodies shows that the established legal framework for municipal economic relations sufficient for this comprehensive task. This is facilitated by the equalization of the level of budgetary security of settlements, municipal districts (urban districts), carried out through financial support of municipalities from the budgets of the federal and regional levels.
Implementation problem economic rights municipality lies outside the economic foundations of local self-government. It is connected with violations of the law committed by individual officials of local self-government in terms of the use of municipal property and budgetary funds. The task of municipal financial control bodies and law enforcement agencies in these conditions is to effectively counteract such abuses.
Control questions for preparing for the seminar
(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 the organization of local self-government.
5. Financial basis local government.
6. The ratio of economy and finance of the municipality.
7. European Charter of Local Self-Government on the principles of formation financial resources municipality.
8. The role of the state in the formation of the economic basis of LSG.
9. municipal economy V economic system RF.
10. Economic basis as an institution of municipal law.
11. Regulatory and legal sources of the economic basis of LSG.