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State (municipal) financial control

The economic essence of state (municipal) financial control (hereinafter referred to as GMFC) is to perform a feedback function in the public finance management system. The subject of state financial control is public finances, traditionally considered 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 RF BC, state financial control is understood as 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 field of budgetary relations at the local level. As a subject of municipal control, one can consider budgetary relations arising in the process of generating revenues and implementing expenditures of local budgets, making municipal borrowings, regulating municipal debt, and implementing the budgetary process.

From an organizational point of view, GMFC is the activity of authorized state and local government bodies 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 the regulatory requirements of budget reporting;
increasing the economy, efficiency and effectiveness of the use of funds from the budgets of the budgetary system of the Russian Federation.

The implementation of the feedback function in the state and municipal finance management system is ensured through the implementation of control and audit and expert and 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 budgetary legislation divides GMFC into external and internal (according to the nature of the relationship between the subject and the object), as well as preliminary and subsequent (according to the timing). Based on these criteria, the structure of the organs carrying out HMPA can be schematically represented as follows (Fig. 10.2.1).

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

Subsequent state (municipal) financial control carried out after the completion of financial and business operations. The main goal of the subsequent GMFC is to identify and suppress violations of budget legislation. The bodies of the State Finance Corporation, carrying out subsequent financial control, pay special attention to checking the complete and reliable reporting on the direct results of the use of budgetary funds (within the framework of targeted programs and state (municipal) tasks). In addition, the most important task performed in the course of the subsequent GMPC is the supervision over the proper enforcement of the budgetary legislation of the Russian Federation and other legal acts regulating budgetary legal relations in the object of control.

Rice. 10.2.1.

At present, the issue of the allocation of the current (operational) state (municipal) financial control remains controversial due to the absence of this concept in the RF BC. However, the latter can be considered the implementation of an operational analysis of the execution of the federal budget by the Accounts Chamber of the Russian Federation.

The bodies implementing the internal GMFC are included in the organizational structure of the executive branch and local administrations. In accordance with the RF BC, such bodies include:

Federal Service for Financial and Budgetary Supervision (Rosfinnadzor);
Federal Treasury;
bodies of the State Finance Corporation, which are, respectively, bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations;
financial bodies of the constituent entities of the Russian Federation and municipalities.

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

The Federal Service for Financial and Budgetary Supervision (Rosfinnadzor) monitors compliance with budgetary legislation in the course of using federal budget funds, interbudgetary transfers from the federal budget, funds of state extra-budgetary funds and material assets held by federal property. In the course of control and supervisory measures in 2012, Rosfinnadzor checked the distribution and use of RUB 4,772.56 billion, including RUB 2,513.75 billion from the federal budget. Violations of legislation in the budgetary sphere were revealed when 749.64 billion rubles were used, which amounted to about 16% of the funds checked. On the basis of materials transferred to law enforcement agencies, more than 100 criminal cases were initiated, individual perpetrators were brought to criminal responsibility1.

According to the latest amendments to the RF BC, the priority area of Rosfinnadzor's activities in the budgetary sphere will be to control the completeness and reliability of reporting on the implementation of government programs, including reporting on the execution of government assignments.

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 over the limits of budgetary obligations and (or) budgetary appropriations;
compliance of the content of the operation being carried out with the budget classification code 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 the internal financial control carried out by the main managers (administrators) of budgetary funds - executive authorities, distributing budgetary funds to subordinate institutions. For example, the federal ministry, being the main manager of budgetary funds, distributes federal budget funds to subordinate federal state treasury institutions. The main managers are not bodies of state financial control, but they have a number of control powers. On the other hand, they themselves, along with the administrators and recipients of budget funds subordinate to them, can act as objects of internal financial control, which in this case is aimed at verifying compliance with internal standards and procedures for drawing up and executing the budget for expenditures, drawing up budget reporting and maintaining budget accounting, and also the preparation and organization of measures to improve the economy and efficiency of the use of budgetary funds.

The main managers (managers) of budgetary funds, in addition to internal financial control, carry out internal financial audit. Internal audit is the activity of providing independent and objective guarantees and advice aimed at improving the activities of an economic entity. Internal financial audit in the budgetary sphere, it includes an assessment of the reliability of internal financial control and preparation of recommendations to improve its efficiency, confirmation of the reliability of budget reporting and compliance of the budget accounting procedure with the methodology and budget accounting standards on an equal footing, as well as preparation of proposals to improve the efficiency and effectiveness 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 in the structure of the legislative (representative) branch of government. They include:

The 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 auditing activities, in the process of which compliance with the budgetary legislation of the Russian Federation in the course of 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 of the best international experience in the field of state financial control on Russian soil. 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 budget control: preliminary control at the stage of drafting the law on the federal budget, operational control over the timely execution of the revenue and expenditure parts of the federal budget, subsequent control at the stage of approval of the conclusion on the execution of the federal budget. A unified system of control over the formation and execution of the federal budget and budgets of state extra-budgetary funds is shown 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 of "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 audit of efficiency, aimed at determining the economy and effectiveness of the use of budgetary funds;
examination of draft laws (decisions) on the budget, other regulatory legal acts of the budgetary legislation of the Russian Federation, including the validity of indicators (parameters and characteristics) of the budget;
analysis and monitoring of the budget process, including the preparation of proposals for the 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, they can be divided into two groups. The first group of GMFC objects directly includes:

chief administrators (administrators, recipients) of budget funds, chief administrators (administrators) of budget revenues, chief 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 budgetary system of the Russian Federation;
state (municipal) institutions;
state (municipal) unitary enterprises;
government corporations and companies;
business partnerships and companies with the participation of public law entities in their authorized (pooled) capital.

GMFC 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 administrators (managers) of budgetary funds that provided them. Among them:

legal entities (with the exception of state (municipal) institutions, state (municipal) unitary enterprises, state corporations and companies, business partnerships and companies with the participation of public law entities in their authorized (pooled) capital), 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 corresponding budget of the budgetary system of the Russian Federation, contracts (agreements) on the provision of state or municipal guarantees;
governing bodies of state off-budget funds;
legal entities receiving funds from the budgets of state extra-budgetary funds under agreements on financial support of compulsory health insurance;
credit institutions that carry out certain operations with budgetary funds in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the corresponding budget of the budgetary system of the Russian Federation.

State and municipal financial control is implemented based on the application of a number of specific methods, the list of which is established by the Budget Code of the Russian Federation. These include auditing, reviewing, surveying and authorizing transactions.

Revision is a system of mandatory control actions, carried out mainly in a continuous way, for documentary and actual verification of financial and economic transactions performed by the audited object in a certain period, as well as their reflection in accounting and reporting. During the audit, all financial and business operations are checked, while the following continuous checks of the most significant similar and interrelated operations are carried out without fail: revision of funds, revision of calculations and revision of material assets; other financial and business transactions can be checked selectively.

Under verification means a set of control actions for the study of basic or individual issues and (or) areas of financial and economic activities, carried out, as a rule, in a selective way. The audit of financial and economic activities and the audit differ in that when conducting an audit, it is mandatory to carry out a continuous check of especially significant single-type and interrelated operations, while when checking financial and economic activities, random checks of the same type and interrelated operations are carried out.

The Budget Code of the Russian Federation divides checks into visiting and cameral. Under visiting inspections are understood as checks carried out at the location of the object of control, during which, among other things, the actual compliance of the performed operations with the data of budget (accounting) statements and primary documents is determined. Under cameral inspections are understood to be 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 operations consists in making a permit inscription after checking the documents submitted for the purpose of carrying out financial transactions, for their presence and (or) for the compliance of the information specified in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

Considering control measures from the point of view of development over time, the following stages can be distinguished: obtaining information about the state of the controlled object, comparing the obtained data with planned indicators, assessing the magnitude of deviations and the degree of their influence on the functioning of the controlled object, developing measures to eliminate the identified deviations, ensuring the 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, control over the implementation of decisions made on its basis.

Of great importance is the question of the application of liability for budget violations. Chapter 29 of the Budget Code of the Russian Federation provides for the application of budgetary enforcement measures for an action (inaction) committed in violation of budget legislation and contracts (agreements) on the basis of which funds are provided from the budgets of the budgetary system of the Russian Federation. Currently, the RF BC establishes responsibility (budgetary enforcement measures) for the following types of budget violations:

inappropriate use of budget funds;
non-return or untimely return of the budget loan;
non-transfer or untimely transfer of payment for the use of a budget loan;
violation of the conditions for granting a budgetary loan;
violation of the conditions for the provision of interbudgetary transfers.

The subjects liable for budget violations may be financial bodies, chief administrators of budget funds, administrators of budget funds, recipients of budget funds, chief administrators of budget revenues, chief administrators of sources of financing the budget deficit. It should be noted that the range of these subjects is significantly narrower than the list of objects of state (municipal) financial control. The RF Budget Code provides for the following fiscal enforcement measures:

indisputable collection 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;
indisputable collection of penalties for late return of budget funds;
suspension of the provision of interbudgetary transfers (with the exception of subventions);
transfer to the authorized person for the relevant budget of part of the powers of the main manager, manager and recipient of budgetary funds.

The application of budgetary coercive measures is carried out by the financial authorities and the bodies of the Federal Treasury on the basis of a notification of the application of budgetary coercive measures. If, during the control measure, budget violations are revealed, the head of the state (municipal) financial control body sends a notification to the financial body on the application of budgetary enforcement measures. In addition, in cases of establishing a violation of budgetary legislation, the bodies of the MIFK draw up representations and (or) instructions. Performance - This is a document containing mandatory requirements for execution within the timeframe established in it on taking measures to eliminate detected violations of budgetary legislation, as well as the reasons and conditions for such violations. Prescription contains more stringent, mandatory requirements for eliminating violations of budgetary legislation and (or) claims for compensation for damage caused by such violation to the Russian Federation, a constituent entity of the Russian Federation, a municipal formation. Failure to comply with instructions on compensation for damage caused by a violation of the budgetary legislation of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity is the basis for the appeal of an authorized state (municipal) body to the court with claims for compensation for damage. In addition, failure to comply with the order of the state (municipal) body authorized to carry out state (municipal) financial control in the sphere of budgetary legal relations within the prescribed period shall entail the imposition of an administrative fine on 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 Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation).

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

In practice, it is not uncommon for the head of a medical institution to purchase a car for business trips at the expense of funds provided for the purchase of medicines, or the institution directs federal budget funds to pay for utilities consumed by a tenant - a commercial organization. The legislation provides for the imposition of an administrative fine within two years from the date of the misuse of budget funds. The amount of the fine depends on the subject brought to justice: 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 not for their intended purpose - for a legal entity. In addition, an official can be disqualified for a period of one to three years. Bringing to administrative responsibility for the misuse of budget funds is carried out by state financial control bodies through the executive branch of government:

1) the 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 of state extra-budgetary funds;
2) the executive authorities of the 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 budgetary funds, as well as funds of state extra-budgetary funds on a large and (or) especially large scale, criminal liability is provided1. In addition, the Code of Administrative Offenses of the Russian Federation contains a total of 18 compositions of administrative offenses in the budgetary sphere, including such as violation of the procedure for submitting budgetary reporting; drawing up, approving and maintaining budget estimates; the procedure for making budgetary commitments, forming a state assignment; conditions for the provision of interbudgetary transfers, budget investments, loans and subsidies.

Bodies of state (municipal) financial control in case of detection of violations of the law that go beyond their competence, send information to the relevant government authorities and (or) law enforcement agencies. Options for the implementation of materials for control measures are shown in Fig. 10.2.3.

Rice. 10.2.3.

At present, within the framework of a large-scale reform of public finance management, the most important stage of reforming state financial control has been implemented: a set of measures of responsibility for violations of budgetary legislation, lists and definitions of types, methods and objects of GMFC have been introduced, prerequisites have been created for organizing effective control (audit) over the effectiveness of the use of budget funds. On the platform of the electronic budget, it is planned to introduce a subsystem of state financial control, capable of meeting modern needs for obtaining information about the functioning of the public finance system in real time, providing the necessary detail and grouping of data.

However, there are a number of problems that need to be resolved as soon as possible. The lack of a complete and consistent legislatively enshrined theoretical and methodological base of the MFC, the lack of systematic regulation and standardization of the processes of implementing verification measures at all stages significantly slows down the process of reforming the state (municipal) financial control. It is necessary to continue the formation of the system of financial control bodies and develop real mechanisms to ensure the independence of the MIFK bodies, as well as the attraction and retention of qualified employees, and the smooth functioning of information exchange channels between the MIFC bodies and the society. It is necessary to understand that delays in solving these problems increase the risks of using GMFC as a weapon of political struggle, violation of the rights of controlled objects, ineffective allocation of budget funds, the risk of not achieving a socially significant result, and ultimately lead to a lack of reliable, objective information about the object of management - public finance.

GOVERNMENT OF STAVROPOL REGION

RESOLUTION

On approval of the Procedure for the implementation of internal state financial control

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

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

1. To approve the attached Procedure for the implementation of internal state financial control.

(Clause 1 as amended by the Resolution 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, L.A. Kalinchenko.

3. This Resolution shall enter 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 contractual system in the field of procurement, effective from January 01, 2014.

Temporarily performing
duties of the Governor
Stavropol Territory
V. V. VLADIMIROV

The procedure for the implementation of internal state financial control

Approved
by decree
Governments 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 contractual system in the field of procurement of goods, works, services for the provision of state and municipal needs "(hereinafter - 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 - the regional budget), compliance with the conditions government contracts, agreements (agreements) on the provision of funds from the regional budget.

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

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

(as amended by decrees of the Government of the Stavropol Territory of 11.07.2018 N 272-p, of 25.02.2020 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 overhaul of common property in apartment buildings in the Stavropol Territory (hereinafter - regional operator), funds received from the regional budget (hereinafter - control activities).

(as amended by decrees of the Government of the Stavropol Territory of 14.11.2019 N 506-p, of 25.02.2020 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 - objects of control).

(Clause 5 as amended by the Resolution of the Government of the Stavropol Territory of 14.11.2019 N 506-p)

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

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

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

to 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;

to reimburse, 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 of 04/26/2016 N 170-p)

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

timely and fully submit the requested information, documents and materials necessary for the exercise of the powers of the internal state financial control body during control activities;

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

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

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

timely and fully comply with the requirements of the submissions, instructions of the 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 controlled object;

exercise other powers stipulated by the legislation of the Russian Federation.

(Clause 5.2 was introduced by the Decree of the Government of the Stavropol Territory dated 04.26.2016 N 170-p)

6. The 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 - the deputy head);

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;

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 clause 6 of this Procedure have the right:

request and receive, on the basis of a reasoned request in writing, information, documents and materials from public 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 to exercise the powers of an internal state body financial control during a control event;

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

when carrying out scheduled and unscheduled on-site inspections (audits), without hindrance, upon presentation of service certificates and a copy of the order of the internal state financial control body (hereinafter - the order) to conduct an on-site inspection (audit), visit the premises and territories in which the objects of control are located, in respect of which verification (revision), demand the presentation of the delivered goods, the results of the work performed, the services rendered;

carry out the examinations necessary for the implementation of control measures, and (or) involve independent experts to carry out such examinations;

issue representations, instructions on the elimination of detected violations in the cases and in the manner provided for by the legislation of the Russian Federation;

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

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

apply to the court with claims for compensation for damage caused to the Stavropol Territory;

to send claims to the court for the recognition of the purchases of goods, works, services to ensure state (municipal) needs invalid in accordance with the Civil Code of the Russian Federation.

(the paragraph was introduced by the decree of the Government of the Stavropol Territory of 11/14/2019 N 506-p)

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

timely and fully implement the powers granted in accordance with the legislation of the Russian Federation to prevent, identify 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;

to acquaint the head (authorized official) of the object of control (hereinafter referred to as the representative of the object of control) 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 the results of control measures;

upon revealing the fact of the commission of an action (inaction) containing signs of corpus delicti, send information about such a fact and (or) documents and other materials confirming this fact to the law enforcement agencies.

9. Abolished from July 11, 2018. - Decree of the Government of the Stavropol Territory of 11.07.2018 N 272-p.

9.1. Abolished. - Decree of the Government of the Stavropol Territory of 11/14/2019 N 506-p.

10. Requests for the submission 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 controlled object or (in case of refusal to sign and receive by the representative of the controlled object) are sent to the address of the controlled object by registered mail by shipment 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 referred to as handed over (sent) to the representative of the controlled object in accordance with this Procedure).

11. The deadline for the submission of information, documents and materials is set in the request and is calculated from the date of receipt of the request. Moreover, this period is at least 3 working days.

12. Information, documents and materials required for the control activities provided for by this Procedure are submitted in originals and (or) copies certified by the controlled objects in the prescribed manner.

(as amended by the decree of the Government of the Stavropol Territory of 04.09.2017 N 351-p)

13. On the facts of non-submission (untimely 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 inspection (auditing) group (inspector) draws up an act on non-submission (untimely submission) of information, documents and materials.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

13.1. Failure to submit or untimely submission by the object of control to the internal state financial control body of information, documents and materials, as well as their submission not in full or submission of inaccurate 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 was introduced by the Decree of the Government of the Stavropol Territory of 04/26/2016 N 170-p)

14. All documents drawn up by 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. Procedure for planning control activities

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 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 other state bodies on the planned identical control activities.

(Clause 16 as amended by the Resolution of the Government of the Stavropol Territory of 14.11.2019 N 506-p)

17. The plan is approved by the head of the internal state financial control body annually by December 01 of the year preceding the next financial year.

The Plan includes the following information:

month of the beginning of the control event;

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

the period to be checked.

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

Paragraphs nine through ten have ceased to be in force on July 11, 2018. - Decree of the Government of the Stavropol Territory of 11.07.2018 N 272-p.

18. Unscheduled control measures are carried out when:

the presence of an order from the Governor of the Stavropol Territory, the Deputy Chairman of the Government of the Stavropol Territory - the 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 on violations of the provisions of legal acts regulating budgetary legal relations, legal acts stipulating public regulatory obligations and obligations on 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 on July 11, 2018. - Decree of the Government of the Stavropol Territory of 11.07.2018 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 on violation of the terms of state contracts, agreements (agreements) on the provision of funds from the regional budget;

(as amended by decrees of the Government of the Stavropol Territory of 11.07.2018 N 272-p, of 14.11.2019 N 506-p)

expiration of the term for the execution of a previously issued order.

III. Requirements for carrying out control activities

19. The procedures for implementing a control measure include assigning a control measure, carrying out a control measure and implementing the results of the control measure.

20. Inspections are subdivided into field and office audits, as well as counter audits conducted as part of field and (or) office audits in order to establish and (or) confirm facts related to the activities of the controlled object.

21. The control event is carried out on the basis of the order on its appointment.

The order states:

control measure method;

the topic of the control event;

name of the controlled object;

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

the period being checked;

the basis for the control event;

the personal composition of the verification (auditing) group (auditor) and the head of the verification (auditing) group (during the control event by the verification (auditing) group).

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

Amendments to the Program are carried out on the basis of a memorandum of 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 activities, control actions are carried out for documentary and (or) actual study of the activities of the control object.

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

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

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

24. The term of the control event may not exceed 45 working days.

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

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

26. It is allowed to suspend the control event by a decision of the head (deputy head) of the internal state financial control body upon a reasoned request from the head of the verification (audit) group (inspector) in accordance with this Procedure. At the time of suspension of the control event, the course of its term is interrupted.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

27. The decision to resume the control event is taken by the head (deputy head) of the internal state financial control body within 3 working days after the object of control has removed the reasons for the suspension of the control event in accordance with this Procedure.

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

29. The results of the check (audit) are formalized by the act of check (audit), which is signed by the head and members of the check (audit) group (check).

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

Conducting a counter check

30. A counter inspection is appointed and carried out in the manner prescribed for an on-site or office inspection, respectively, in order to establish and (or) confirm the facts related to the activities of the controlled object.

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

(as amended by decrees of the Government of the Stavropol Territory of 04.09.2017 N 351-p, of 11.07.2018 N 272-p)

32. The deadline for the counter audit may not exceed 20 working days. The results of the counter audit are documented in an act, which is signed by the head and members of the verification (audit) group (auditor) and attached to the materials of the field or office audit, respectively.

(as amended by decrees of the Government of the Stavropol Territory of 11.07.2018 N 272-p, of 25.02.2020 N 84-p)

33. Based on the results of the counter-check, no enforcement measures are applied to the object of the counter-check.

Survey

34. The survey (except for the survey conducted as part of an in-house audit) is carried out by decision of the head of the verification (audit) group (inspector) in the manner and terms established for the on-site inspection (audit).

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

35. When conducting a survey, the analysis and assessment of the state of a certain area of activity of the object of control 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 devices, including measuring instruments.

37. The results of the survey are drawn up with a conclusion, which is signed by the head of the verification (audit) group (inspector) no later than the last day of the survey. The conclusion within 3 working days from the date of its signing is delivered (sent) to the representative of the controlled object in accordance with this Procedure.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

38. The conclusion and other materials of the survey 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).

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 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 obtained during counter checks.

(as amended by the decree of the Government of the Stavropol Territory of 11/14/2019 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 verification (auditing) group (inspector), assigns a survey and (or) a counter verification.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

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

43. Based on the results of the in-house audit, an act is drawn up, which is signed by the head and members of the inspection (audit) group (inspector), no later than the last day of the date of the in-house inspection.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

44. Documents, results of examinations (studies), photo, video and audio materials obtained in the course of control actions are attached to the act of a desk audit (except for the act of a counter audit and a conclusion prepared based on the results of the survey).

45. The act of a cameral inspection 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 to the internal state financial control body objections to the act of a cameral audit in writing 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 desk audit are sent by courier or by registered mail with a receipt acknowledgment.

(Clause 46 as amended by the Resolution of the Government of the Stavropol Territory of 04.09.2017 N 351-p)

47. The act and other materials of the in-house 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 in-house 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 the conduct of an on-site inspection (audit).

On-site inspection (audit)

49. On-site inspection (audit) is carried out at the location of the controlled object.

50. The term for the 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 verification (auditing) group (inspector), assigns a survey and (or) a counter verification.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 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 inspection (audit) group (inspector) withdraws the necessary documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaves an act of seizure and copies or a list of seized documents in the relevant cases, and in case of detection of data indicating signs of corpus delicti, seals cash desks, cash and office premises, warehouses and archives.

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

53. The 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 the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

for the period of the counter check and (or) survey;

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

(as amended by the decree of the Government of the Stavropol Territory of 11/14/2019 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 by the object of control of information, documents and materials and (or) submission of an incomplete set of requested information, documents and materials and (or) obstruction of the control measure, and (or) evasion from the control measure;

if necessary, inspection of property and (or) documents that are not at the location of the controlled 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 verification (audit) group (inspector) within 15 working days, calculated from the day following the expiration date of the on-site inspection (audit).

(as amended by the resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

55. Documents, results of examinations (studies), photo, video and audio materials obtained in the course of control actions are attached to the act of on-site inspection (audit) (except for the act of counter-inspection and the conclusion prepared based on the results of the survey).

56. The act of on-site inspection (audit) within 3 working days from the date of its signing is handed (sent) to the representative of the controlled object 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 on-site inspection (audit) act are sent by courier or registered mail with acknowledgment of receipt.

(Clause 57 as amended by the Resolution of the Government of the Stavropol Territory dated 04.09.2017 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. Abolished from February 25, 2020. - Decree of the Government of the Stavropol Territory dated 02.25.2020 N 84-p.

IV. Implementation of the results of control activities

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

(as amended by the decree of the Government of the Stavropol Territory of 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 term is not specified (hereinafter referred to as the submission);

prescriptions containing mandatory requirements for execution within the period established by the prescription for taking measures to compensate for damage caused to the Stavropol Territory, sent to the object of control if it is impossible to eliminate or fail to eliminate the budget violation within the time period established by the submission, if it is possible to determine the amount of damage caused to the Stavropol Territory as a result of this violation ( further - prescription);

notifications of the application of budgetary coercive measures.

(Clause 60 as amended by the Resolution of the Government of the Stavropol Territory of 14.11.2019 N 506-p)

61. Abolished from July 11, 2018. - Decree of the Government of the Stavropol Territory of 11.07.2018 N 272-p.

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

63. Abolished from February 25, 2020. - Decree of the Government of the Stavropol Territory dated 02.25.2020 N 84-p.

63.1. The submissions and instructions of the internal state financial control body do not indicate information on budget violations identified as a result of internal financial control and internal financial audit, provided that they are eliminated.

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

64. The object of control is 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 period is not specified within 30 calendar days from the date of receipt of such submission (order) by the object of control. Violations indicated in the submission (prescription) are subject to elimination within the time period established in the submission (prescription).

65. In case of failure to eliminate the budget violation provided for in Chapter 30 of the Budget Code of the Russian Federation and specified in the submission, the internal state (municipal) financial control body shall, within a period not exceeding 30 calendar days from the date of the deadline for the submission execution, send a notice of the application of budget coercive measures to the Ministry of Finance of the Stavropol Territory (to the Territorial Fund of Compulsory Medical Insurance of the Stavropol Territory), and a copy of such a notification - to a participant in the budgetary process in relation to which the audit (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 on the application of budgetary 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 to the Ministry of Finance Stavropol Territory (Territorial Compulsory Health Insurance Fund of the Stavropol Territory) notification of the application of budgetary enforcement measures, containing updated information.

(Clause 65 as amended by the Resolution of the Government of the Stavropol Territory of 14.11.2019 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 (handed) to the representative of the controlled object in accordance with this Procedure.

66.1. By decision of the internal state financial control body, the deadline for the execution of the submission, instructions of the internal state financial control body on 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 the 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 on compensation for damage caused to the Stavropol Territory is the basis for the appeal of the internal state financial control body to the court with a statement of claim for compensation for this damage.

(as amended by the decree of the Government of the Stavropol Territory of 11/14/2019 N 506-p)

68. The cancellation of the submissions and orders of the internal state financial control body is carried out in a judicial proceeding.

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

70. If, as a result of the control measure, the fact of the commission of an action (inaction) containing signs of corpus delicti is revealed, the internal state financial control body transmits to law enforcement agencies information about such a fact and (or) documents confirming such a fact, within 2 working days from the day of the end of the control event.

71. In case of non-fulfillment of the submission and (or) the order, the internal state financial control body shall apply measures of responsibility to the person who did not fulfill such submission and (or) the order in accordance with the legislation of the Russian Federation.

72. If administrative offenses are detected in the course of 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. Abolished from July 11, 2018. - Decree of the Government of the Stavropol Territory of 11.07.2018 N 272-p.

V. Drawing up and reporting on the results of control activities

(as amended by the decree of the Government of the Stavropol Territory of 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, to ensure the effectiveness of control activities, as well as to analyze information on the results of control measures, the internal state financial control body prepares a report on a quarterly basis.

(as amended by the decree of the Government of the Stavropol Territory of 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 of 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, which 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 alleged damage by type of violation;

the number of representations and instructions and their execution in quantitative and (or) monetary terms, including the volume of recovered (reimbursed) funds according to instructions and representations;

the number of sent and executed (unfulfilled) notifications on the application of budgetary enforcement measures;

the amount of verified 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) about events that had a significant impact on the implementation of internal state financial control.

78. The results of 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 resolution of the Government of the Stavropol Territory of 11.07.2018 N 272-p)

79. The use of a unified information system in the field of procurement, as well as the maintenance of document flow in a unified information system in the field of procurement in the implementation of control activities 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 issued instructions, approved Resolution of the Government of the Russian Federation of October 27, 2015 N 1148.

(Clause 79 was introduced by the 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 internal state financial control body. - Expired

Approved
by decree
Governments of the Stavropol Territory
dated December 30, 2013 N 529-p

Keywords

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

annotation scientific article on economics and business, the author of the scientific work - Roshchektayeva Ulyana Yurievna, Roshchektayev Sergey Alexandrovich

At present, the issues of forming an institutional structure for ensuring financial security are among the strategic priorities of state policy, which testifies to the consensus reached in society regarding the significant role of Russia in the world 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 by government agencies. In this regard, there is a need to study and refine 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 rational use of budgetary funds, in the formation and substantiation 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.

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.

The text of the scientific work on the topic "Internal state (municipal) financial control in the context of the formation of the 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 THE FORMATION OF THE INSTITUTIONAL STRUCTURE

W.Yu. Roschektaeva, S.A. Roschektayev

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

Annotation. At present, the issues of forming an institutional structure for ensuring financial security are among the strategic priorities of state policy, which testifies to the consensus reached in society regarding the significant role of Russia in the world 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 by government agencies. In this regard, there is a need to study and refine 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 rational use of budgetary funds, in the formation and substantiation 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, bodies of state (municipal) control

For citation: Roschektayeva U.Yu., Roshchektayev S.A. Internal state (municipal) financial control in the context of the formation of the institutional structure // Scientific Bulletin of the Southern Institute of Management. 2018. No. 3. S. 78-82. Lirt / My ogd / 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

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 carried out by executive authorities (local administrations of municipalities) within the entire public law entity. This type of control, first of all, aims to significantly reduce 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 Supervisory Authorities

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

Bodies providing cash services (conducting cash transactions)

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

Until February 02, 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 (municipal formation) include the implementation of control measures in the organizations of the public sector of the public law 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 the subjects of the Russian Federation (municipalities) is determined by legal acts of the highest executive bodies of state power of the subjects of the Russian Federation (local administrations) (letter of the Ministry of Finance of Russia dated 04.02.2016 No. 02-10-06 / 5822).

The functions of internal and external state (municipal) financial control bodies are partly 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 may 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 planning of control measures between the territorial bodies of the federal financial supervision body and the financial supervision bodies of the constituent entities of the Russian Federation (clause 5 of the letter of the Ministry of Finance of Russia dated 04.08.2015 No. 02-10-09 / 45065).

Financial authorities may be empowered to form 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 (letter of the Ministry of Finance of Russia dated October 30, 2013 No. 02-11-005 / 46166). Subdivisions of institutions or persons endowed with official duties, whose tasks include exercising control powers, must have autonomy, both organizational and functional, in relation to the departments of the institution (officials), which are obliged to form and organize the execution of budgets and (or ) maintaining budgetary 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 the Government of the Russian Federation from 01.12.2004 № 703;

2) the Rules for the Exercise by the Federal Treasury of its 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 supreme executive bodies of state power of the constituent entities of the Russian Federation, municipal legal acts of local administrations;

5) the standards of internal state (municipal) financial control, approved in each public-law entity (clause 3 of article 269.2 of the RF BC).

The powers of the bodies for the implementation of internal state (municipal) financial control include:

a) Financial Supervisory Bodies (Art.269.2 BC

1. Follow-up monitoring of compliance:

Budget legislation of the Russian Federation;

Other normative legal acts governing 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) tasks.

6) Bodies providing cash services (when authorizing transactions) (Article 269.1 of the RF BC):

1. Control over the non-exceeding of the amount for the operation over the limits of budgetary obligations and (or) budgetary appropriations.

2. Control over the compliance of the content of the operation being carried out with the code of the type of expenses of the budget classification of the Russian Federation specified in the payment document.

3. Control over the availability of documents confirming the occurrence of a monetary obligation payable from the budget.

4. Control over the compliance of the information on the registered budgetary obligation under the contract with the information on this contract contained in the register of contracts

After analyzing the provisions of the current federal legislative and regulatory acts, it can be noted 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 influenced the execution of the state (municipal) assignment.

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

(municipal) programs, it is possible to check the linkage of the target indicators of programs within the framework of 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 the decree of the Government of the Russian Federation of 26.06.2015 No. 640).

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

The granting of such rights to financial supervision bodies does not mean that they can exercise control over the activities of state bodies (local self-government bodies) of other public law entities (letter of the Ministry of Finance of Russia dated 12.09.2014 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 authorities), but a mandatory requirement established when providing transfers in accordance with budgetary legislation. On the scope of powers of the financial supervision bodies of the constituent entities of the Russian Federation in exercising control over compliance by local governments with the conditions for the provision of interbudgetary transfers, see also the letter of the Ministry of Finance of Russia dated April 30, 2015 No. 02-10-09 / 25199 and paragraph 4 of the letter of the Ministry of Finance of Russia dated August 04, 2015 No. 02-10-09 / 45065.

Local self-government bodies of individual settlements that are part of the municipal district have the right to transfer powers for internal municipal financial control to local self-government bodies of the municipal district on the basis of an agreement concluded in accordance with the BC RF (part 4 of article 15 of the Federal Law of 06.10.2003 No. 131 -FZ "On general principles of organization of local self-government in the Russian Federation", hereinafter - Law No. 131-FZ).

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

For the current legislation is not provided.

Bodies of internal state (municipal) financial control are empowered to exercise control in the field of procurement (clause 3, part 1, parts 8 and 9 of article 99 of the Federal Law dated 05.04.2013 No. 44-FZ, hereinafter - Law No. 44-FZ ; Regulation No. 1092). At the municipal level, the procurement control functions 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).

Checks 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 of 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 the constituent entities of the Russian Federation (local administrations), to monitor compliance with Law No. 44-FZ ... When the Federal Treasury carries out such checks in relation to internal municipal financial control bodies, the provisions of Part 2 of Art. 77 of Law No. 131-FZ.

In addition, the control in the field of procurement, provided for in clause 2 h. 1, h. H. 5 - 7 tbsp. 99 of Law No. 44-FZ, carried out by the Federal Treasury, financial bodies of the constituent entities of the Russian Federation and municipalities, governing 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 conducting control measures (clause 10 of Regulation 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 provided by regulatory enactments of a constituent entity of the Russian Federation or a municipality, the officials of the financial supervision body independently determine the list of information required to carry out control activities. Control activities of the financial supervisory authority for

the actual study of the legality of financial and economic transactions may include the study of documents confirming the fact of the provision of services, the performance of work, the purchase of goods at the expense of budgetary funds.

The financial control bodies check the compliance of the object of control with the budgetary 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 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 should be taken into account.

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

Thus, since the list of documents and materials necessary and sufficient for the implementation of state (municipal) financial control has not been determined, officials can request from the control object any documents, materials necessary for the control event, including constituent documents, local acts of the organization. etc. (letter of the Ministry of Finance of Russia dated 03.04.2018 No. 02-09-09 / 21626).

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

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

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

At the same time, in budgetary (autonomous) institutions, the purpose of control measures is to verify the complete and reliable reflection of information in the reporting on the execution of state (municipal) tasks.

Methods of 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.

The 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 of article 269.1 of the RF BC, clause 5.15 of Regulation No. 703).

The problems of the financial basis of local self-government dictate the need for objective control of the state of the financial sphere of the municipality. This task is intended 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, laws of the constituent entities of the Russian Federation, the charter of a municipal formation of the procedure for the formation and use of municipal financial resources.

The legal basis for municipal financial control is formed by the Budget Code of the Russian Federation, the Federal Law "On General Principles of Organization and Operation of Control and Accounting Bodies of the Constituent Entities of the Russian Federation and Municipal Formations", laws of the constituent entities of the Russian Federation, by-laws, municipal legal acts of local governments.

The RF Budget Code establishes shape 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 parliamentary inquiries;

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

To date, the Russian Federation has developed a three-tier 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 bodies - the Federal Service for Financial and Budgetary Supervision, the Federal Treasury;

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

c) financial bodies of municipalities.

In accordance with the aforementioned article of the Budget Code, other authorized bodies, as well as chief administrators, administrators of budgetary funds may act as subjects of financial control.

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

For the use of federal budget funds, funds of state extra-budgetary funds, as well as material assets that are in federal ownership;

Compliance with the requirements of the budgetary legislation of the Russian Federation by recipients of financial assistance from the federal budget;

For the execution by the financial control bodies of federal executive bodies, public authorities of the constituent entities of the Russian Federation, local self-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 assets that are in federal ownership, in organizations that receive financial assistance from the federal budget, check a) monetary documents, accounting registers, reports, plans, estimates and other documents; b) the actual availability, safety and correctness of the use of funds, securities, 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 to carry out control and supervision activities;

Conduct in organizations of any form of ownership that have received funds, material values and documents from the audited organization, 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 Regulation:

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

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

Receives, in accordance with the established procedure, from the main administrators of the federal budget, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local self-government bodies, materials necessary for drawing up reports on the execution of the federal budget and the consolidated budget of the 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 have been opened in the Federal Treasury in accordance with the established procedure (including accounts of municipalities);

Carries out, in accordance with the established procedure, cash services for the execution of the budgets of the budgetary system of the Russian Federation;

The Federal Law "On the General Principles of Organization and Activity of the Control and Accounts Bodies of the Constituent Entities of the Russian Federation and Municipal Formations" dated 07.02.2011 No. 6-FZ formulates the general principles of the 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 the said 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, they 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;

Control and Accounts Chamber of the Belgorod Region;

Representative bodies of municipalities;

Chief administrators (managers) of budgetary funds;

Chief administrators (administrators) of budget revenues;

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

The body that carries out the functions of financial management;

Financial bodies of municipalities;

As well as other executive authorities of the Belgorod region, state bodies of the Belgorod region, local administration bodies 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 efficiency of using the property of the Belgorod Region, the Belgorod Regional Duma forms the Control and Accounts Chamber 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 Control and Accounts Chamber 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 in 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 audit of the 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 the management and disposal of property owned by the Yakovlevsky district, including the protected results of intellectual activity and means of individualization belonging to the Yakovlevsky district;

6) an assessment of the effectiveness of the provision of tax and other benefits and benefits, budget loans at the expense of the local budget, as well as an assessment of the legality of the provision of municipal guarantees and sureties or securing the fulfillment of obligations by other means under transactions made by legal entities and individual entrepreneurs at the expense of the local budget and property in municipal ownership;

7) financial and economic examination of draft municipal legal acts (including the validity of financial and economic justifications) in the part related to expenditure obligations of the municipal district "Yakovlevsky district", as well as municipal programs;

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

9) preparation of information on the implementation of the budget of the Yakovlevsky district, on the results of the 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 funds from the budget of the municipal district "Yakovlevsky district", received in 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 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 the expenditure obligations of the 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 municipal formation;

13) control over the progress and results of the implementation of programs and development plans 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 obtaining 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 who provided the specified funds, in cases where the possibility of checks of the specified organizations is established in agreements on 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 bodies in a three-tier system of municipal financial control.

Federal bodies have the right to exercise financial control of municipalities on the use of federal resources (financial and material) transferred to the municipal formation in connection with the vesting of it with certain state powers on the jurisdiction of the Russian Federation in accordance with federal laws.

The financial bodies of a constituent entity of the Russian Federation exercise control over similar issues in connection with the vesting of a municipality with certain state powers on matters of jurisdiction of constituent entities of the Russian Federation in accordance with the laws of 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, all statutory financial control bodies are required to comply with standards external state and municipal financial control.

In accordance with Article 11 of the Federal Law "On the General Principles of Organization and Activity of Control and Accounting Bodies of the Constituent Entities of the Russian Federation and Municipal Formations" dated 07.02.2011 No. 6-FZ, the standards of external state and municipal financial control for conducting control and expert-analytical activities are approved by the control - accounting authorities.

The standards of external state and municipal financial control for carrying out control and expert and 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 self-government bodies and municipal bodies, state and municipal institutions and unitary enterprises of the 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 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 has been criticized due to its insufficient efficiency, inability to suppress and prevent large-scale violations in the financial sphere of local self-government, including the misuse of municipal finances. The reason for this was V.A. Artamonov sees in excessively inflated legislation (relations in the field of financial control are currently regulated by more than 260 laws, decrees, decrees and other legal acts), which does not ensure coordination and interaction between control and financial bodies, 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 reforming. According to the author, the main directions of development of a unified system of state and municipal financial control could be attributed to:

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

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

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

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

Development and normative 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 links of the state management system;

Improving the mechanism of interaction with law enforcement agencies;

Study and implementation into practice 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 considers it possible to preserve all the currently operating control bodies.

This is a dead end road.

Reformulation of tasks for the current financial control bodies, which have proven their inability to ensure 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 this government is established and reports to this government, presenting it with the results of the control and expert-analytical activities. This organ is not endowed with a punitive function - at least in its mildest form. While stating a fact, even an egregious one, the control body is not empowered to take measures of at least minimal response. As a result, violations are either ignored or hushed up, which leads to colossal losses on a national scale, 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 rather difficult searches, the federal legislator, starting from the fundamental provisions of the Constitution of the Russian Federation, formulated the general principles of the economic basis of local self-government in modern Russia.

The economic framework in accordance with the Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" 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. The local budget and the rest of the property rights constitute the financial basis of local 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 created legal framework of municipal economic relations is sufficient to solve this comprehensive task. This is facilitated by the leveling of the level of budgetary provision of settlements, municipal districts (urban districts), carried out through financial support of municipalities from the budgets of the federal and regional levels.

The problem of realizing the economic rights of a municipality lies outside the economic foundations of local self-government. It is associated with violations of the law committed by individual officials of local self-government in terms of the use of municipal property and budget funds. The task of municipal financial control and law enforcement agencies in these conditions is to effectively counter such abuses.

Control questions to prepare 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 LSG.

2. Evolution of normative ideas about the economic basis of LSG.

3. General legal economic principles of the organization of local self-government.

4. Special economic principles of the organization of local self-government.

5. The financial basis of local government.

6. The ratio of the economy and finance of the municipality.

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

8. The role of the state in the formation of the economic basis of LSG.

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

10. The economic basis as an institution of municipal law.

11. Regulatory and legal sources of the economic basis of LSG.

Municipal financial control is carried out in order to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Municipal financial control is a part (stage) of municipal self-government. Therefore, its main goal is the optimal use of financial resources for the development of the territory by ensuring the legality, expediency and efficiency of the formation and use of municipal finance, determining deviations from the adopted standards as early as possible to take corrective measures, identify the perpetrators, and receive compensation for the inflicted damage and prevention of such violations in the future.

Municipal financial control is divided into external and internal, preliminary and subsequent.

External municipal financial control in the sphere of budgetary legal relations is the control activity, respectively, of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities.

Internal municipal financial control in the field of budgetary legal relations is the control activity of the Federal Service for Financial and Budgetary Supervision, municipal financial control bodies, which are, respectively, the executive authorities of the constituent entities of the Russian Federation, local administrations, and the Federal Treasury.

Preliminary control is carried out in order to prevent and suppress budget violations in the process of executing the budgets of the budgetary system of the Russian Federation.

Subsequent control is carried out according to the results of the 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.

The main tasks of municipal financial control are:

1) control over the completeness and timeliness of the formation and execution of the budget for income and expenses, the reliability of financial statements;
2) control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of municipal financial resources, compliance with financial discipline;
3) control over the economic environment, lawful, targeted and efficient use of municipal funds and material resources, including municipal property, privatization of municipal property;
4) tax control;
5) control over the provision and use of tax incentives, credit and borrowed funds;
6) control over compliance by recipients of budget loans, budget investments and municipal guarantees with the conditions for allocation, receipt, targeted use and return of budget funds;
7) control over the state of municipal internal debt;
8) control of regulatory legal acts of local self-government bodies affecting budget revenues and expenditures related to the management and disposal of other types of municipal property;
9) control over the completeness and timeliness of the implementation of measures to eliminate the identified violations, the implementation of decisions taken by local governments based on the results of audits and inspections, the preparation of proposals aimed in general at improving the budget process and management of municipal property.

The objects of municipal financial control are:

- chief administrators of budgetary funds, chief administrators of budget revenues, chief administrators of sources of financing the budget deficit;
- financial authorities in terms of their compliance with the goals and conditions for the provision of interbudgetary transfers, budget loans provided from another budget of the budgetary system of the Russian Federation;
- state (municipal) institutions;
- state (municipal) unitary enterprises;
- state corporations and state-owned companies;
- business partnerships and companies with the participation of public law entities in their authorized (share) capital, as well as commercial organizations with a share (contribution) of such partnerships and companies in their authorized capital;
- legal entities, individual entrepreneurs, individuals in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the corresponding budget of the budgetary 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 contracts for the financial provision of compulsory health insurance;
- credit institutions that carry out certain operations with budgetary funds in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the corresponding budget of the budgetary system of the Russian Federation.

The subjects of financial control are bodies and persons entitled to carry out checks on the correctness and efficiency of the formation and use of municipal funds.

The population stands alone among the subjects of control. Formally, it cannot organize the inspection of any object and cannot directly participate in the control procedure. However, since municipal self-government is a form of the people exercising their power, therefore, participating in local self-government, it is impossible to remain outside the sphere of municipal financial control. As a source of local power, the population exercises its control function both directly and indirectly.

The principles of municipal financial control are the laws applied in the practical activities of the subjects of control and, as a rule, enshrined in the regulatory framework. The following principles can be distinguished:

The principle of planning is born from the very essence of control. Since control is a comparison of the real and pre-planned state of affairs, the subjects of control in their work rely on monthly, quarterly and annual plans for carrying out control activities;

The principle of legality says that the control bodies of the municipality, when fulfilling their duties, must comply with the existing legislation, thereby ensuring the protection of the interests of society and its individual citizens;

The principle of responsibility includes several aspects: responsibility of subjects of control for improper performance of their duties, responsibility of objects of control for violations committed by them and responsibility of persons entering into legal relations with subjects and objects of municipal financial control and directly influencing the results of control;

The principle of independence lies in the organizational and financial independence of controllers from the persons whose activities they control;

The principle of objectivity implies the conduct of control measures for a comprehensive and impartial assessment of the real facts of the financial and economic activities of the audited object and reflected in its reports for legality, compliance with the main provisions, instructions and orders issued by local governments in terms of regulating the audited activity;

The principle of competence is necessary to determine the required level of professional training, experience and qualifications of employees of municipal financial control bodies, which meets the specifics of the item being checked and the assigned control tasks;

The principle of publicity requires reporting the results of financial control both to the inspected object to mobilize efforts to eliminate the violations identified, and to the bodies that formed the inspected object;

The principle of the effectiveness of municipal financial control is that all elements of control are added to the system in such a way that it functions most effectively.

What can be cooked from squid: quick and tasty

State (municipal) financial control

The procedure for the implementation of internal state financial control

I. General Provisions

II. Procedure for planning control activities

III. Requirements for carrying out control activities

Conducting a counter check

Survey

Carrying out a desk audit

On-site inspection (audit)

IV. Implementation of the results of control activities

V. Drawing up and reporting on the results of control activities

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

annotation scientific article on economics and business, the author of the scientific work - Roshchektayeva Ulyana Yurievna, Roshchektayev Sergey Alexandrovich

Related Topics scientific works on economics and business, the author of the scientific work - Roschektayeva Ulyana Yurievna, Roshchektayev Sergey Alexandrovich

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

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