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

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

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

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

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

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

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

From a legal point of view, state and municipal financial control is a financial and legal institution. It includes the rules governing relations regarding the implementation of financial control in the course of the financial activities of the state and municipalities. The institute of state and municipal control is a complex institution of financial law, since it includes norms that are also components of other financial and legal institutions. In particular, the legal norms regulating budgetary control are an integral part of budgetary law as a sub-branch of financial law, and the norms governing financial control in the field of taxation, the use of state non-budgetary funds, foreign exchange regulation, etc., are, respectively, integral parts tax law as a sub-branch of financial law, the institution of spending state non-budgetary funds, the financial and legal institution of currency regulation, etc.

In addition, the complex financial and legal institution of gift and municipal financial control also includes the norms of financial law that regulate the organization and procedure for conducting, the general goals, objectives and principles of financial control, a description of its forms and methods.

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

Types and bodies of state and municipal financial control

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

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

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

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

The methods of work of the Accounts Chamber are revisions and checks. Based on the results of the control measures taken, the Accounts Chamber sends submissions to the inspected entities for taking measures to eliminate the identified violations, compensate for the damage caused to the state and bring to justice officials guilty of violating the legislation of the Russian Federation and mismanagement (Article 23).

In cases of detection of violations that cause direct direct damage to the state, the Accounts Chamber has the right to issue instructions to the administrations of the audited organizations that are binding. In the event of repeated failure to comply with the instructions of the Accounts Chamber, in agreement with the State Duma, a decision may be made to suspend all types of financial, payment and settlement operations on the accounts of the audited organizations. The order may be challenged in court.

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

Representative bodies of local self-government exercise financial control in accordance with Art. 265 of the Civil Code of the Russian Federation, as well as the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" and on the basis of the charters of municipalities.

Financial control of the President of the Russian Federation

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

• demand from executive authorities, as well as from organizations, documents, explanations necessary for conducting inspections;
• send instructions to eliminate the identified violations to the heads of federal bodies and executive authorities of the constituent entities of the Russian Federation. The order is subject to immediate review. Not later than within a month or within the period specified in the order, measures must be taken to prevent violations;
• make proposals to the President of the Russian Federation, heads of federal executive authorities, executive authorities of constituent entities of the Russian Federation on holding accountable and suspending the activities of relevant officials until a decision is made on the results of the audit, and other rights.

State and municipal financial control of executive authorities

• request from federal government bodies, government bodies of constituent entities of the Russian Federation and organizations the data necessary to control the targeted spending of federal budget funds;
• limit, suspend, and in some cases terminate financing from the federal budget of organizations in case of revealing the facts of their misuse of federal budget funds, as well as in the event that they fail to submit reports on the expenditure of previously received funds within the established time limits;
• collect in the prescribed manner from organizations federal budget funds spent by them for other purposes, with the imposition of a fine in accordance with the legislation of the Russian Federation.

In the course of control activities, the treasury bodies have the right to:

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

The territorial bodies of currency control of the Ministry of Finance of the Russian Federation are regional departments of currency control, which carry out their activities under the leadership of the Department of Currency Control of the Ministry of Finance of the Russian Federation. The legal status of these bodies is determined by the Regulations on the territorial bodies of currency control of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated December 27, 2000 No.

The main tasks of the regional departments of currency control are:

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

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

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

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

a) enforce compliance with currency laws by residents and non-residents;
b) to raise, in accordance with the established procedure, the issue of suspension of foreign exchange operations, deprivation of economic entities of licenses and other rights in the field of foreign exchange activities;
c) formalize the results of inspections of residents and non-residents in acts;
d) hold residents and non-residents liable for violations of currency legislation;
e) file lawsuits based on the results of audits of compliance with currency laws, etc.

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

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

a) the right to check documents in any organization related to the calculation and payment of taxes and other obligatory payments;
b) receive from organizations certificates and copies of them relating to the economic activities of the taxpayer;
c) inspect any premises related to the maintenance of objects of taxation;
d) suspend operations of organizations and individuals on settlement and other accounts in credit institutions in case of failure to submit documents related to the calculation and payment of taxes to the tax authorities, etc.

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

The financial authorities of constituent entities and municipalities exercise financial control over operations with budgetary funds of the main administrators, administrators and recipients of budgetary funds, organizations, and other participants in the budgetary process (Article 270 of the RF BC).

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

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

Methods of state and municipal financial control

State and municipal financial control is carried out by two - inspections and audits.

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

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

The concepts of "audit", "audit" as methods of financial control are defined in the Instruction on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated April 14, 2000 No.

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

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

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

3. A type of thematic audit is a tax audit conducted by officials of the tax authorities. There are two types of tax audit: cameral and field. A desk tax audit is a type of documentary audit, since it is carried out by the tax authority at its location on the basis of documents submitted by the taxpayer, as well as other documents available to the tax authority (Article 88 of the Tax Code of the Russian Federation). An on-site tax audit is carried out on the basis of a decision of the head (his deputy) of the tax authority not more than once a year and cannot last more than two months.

Inspections are also carried out by other bodies in the process of state and municipal financial control.

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

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

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

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

Audits are divided into scheduled and unscheduled.

Planned audits are planned in advance, and unscheduled ones are carried out by the term. For example, the control and auditing bodies of the Ministry of Finance of Russia for the constituent entities of the Russian Federation carry out documentary audits according to motivated decisions of law enforcement agencies. It is obvious that such audits can only be unscheduled. The term for conducting audits by the control and audit bodies of the Ministry of Finance of the Russian Federation cannot exceed 45 calendar days. Specific audit issues are identified by the program with a list of major audit issues. In the course of the audit of the financial and economic activities of the organization, the following is carried out:

a) verification of constituent, registration, planning, reporting, accounting and other documents in order to implement the legality and correctness of the operations performed;
b) verification of the actual compliance of the transactions performed with the data of primary documents;
c) organizing cross-checks of receipts and expenditures of federal budget funds;
d) verification of the reliability of the reflection of the operations performed in accounting;
e) verification of the use and safety of budgetary funds, etc.

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

State (municipal) financial control

The economic essence of the state (municipal) financial control (hereinafter referred to as GMFC) is to perform the feedback function in the public finance management system. The subject of state financial control is public finance, 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 public sector. The purpose of such control is to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating 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 that arise in the process of generating revenues and spending local budgets, implementing municipal borrowings, regulating municipal debt, and implementing the budget process.

From an organizational point of view, the GMFC is the activity of the authorized bodies of state power and local self-government to control:

• for ensuring compliance with the budgetary legislation of the Russian Federation and other legal acts regulating budgetary legal relations;
• confirmation of the reliability, 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 budget system of the Russian Federation.

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

Modern budget legislation divides the GMFC into external and internal (according to the nature of the relationship between the subject and the object), as well as into preliminary and subsequent (according to the timing). Based on these criteria, the structure of the bodies implementing the GMFC 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 budget legislation in the process of authorizing operations and monitoring budget obligations. It plays the most important preventive role in the GMFC system, preventing violations.

Subsequent state (municipal) financial control carried out after the completion of financial and economic operations. The main goal of the subsequent GMFC is to identify and suppress violations of budget legislation. The GMFC bodies exercising subsequent financial control pay special attention to verifying complete and reliable reporting on the direct results of the use of budget funds (within the framework of target programs and state (municipal) assignments). In addition, the most important task performed during the subsequent GMFC is to oversee 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 distinguishing the current (operational) state (municipal) financial control remains debatable due to the absence of this concept in the RF BC. However, as the latter, one can consider the implementation of an operational analysis of the execution of the federal budget by the Accounts Chamber of the Russian Federation.

The bodies that carry out the internal GMFC are included in the organizational structure of the executive power 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 GMFC, which are, respectively, bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations;
• financial authorities of the constituent entities of the Russian Federation and municipalities.

The GMFC is carried out by these public authorities through the authorization of operations and the implementation of control and audit activities aimed at verifying compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations (hereinafter referred to as 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) assignments.

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 from state non-budgetary funds and material assets owned by the federal government. In the course of carrying out control and supervisory activities in 2012, Rosfinnadzor verified the distribution and use of 4,772.56 billion rubles, including 2,513.75 billion rubles from the federal budget. Violations of legislation in the public sector were identified when using 749.64 billion rubles, which amounted to about 16% of the funds checked. Based on the materials submitted to law enforcement agencies, more than 100 criminal cases were initiated, and certain perpetrators were prosecuted1.

According to the latest amendments to the Budget Code of the Russian Federation, Rosfinnadzor's priority in the public sector 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 authorities of the constituent entities of the Russian Federation and municipalities), through the authorization of operations, exercises control over:

• for not exceeding the amount but the operation over the limits of budgetary obligations and (or) budgetary appropriations;
• compliance of the content of the transaction 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;
• availability of documents confirming the occurrence of a monetary obligation payable at the expense of the budget.

It is necessary to pay special attention to the internal financial control carried out by the main managers (managers) of budgetary funds - executive authorities that distribute budgetary funds to subordinate institutions. For example, the federal ministry, being the main manager of budget funds, distributes federal budget funds among subordinate federal state state 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 their subordinate managers and recipients of budgetary funds, 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 a budget for expenditures, drawing up budget reporting and maintaining budget accounting, and also the preparation and organization of measures to increase 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 an activity to provide independent and objective guarantees and consultations aimed at improving the activities of an economic entity. Internal financial audit in the public sector 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 economy and efficiency of the use of budget funds.

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

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

State (municipal) financial control is carried out by these bodies through the implementation of control and audit activities, during which the observance of the budget 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 the chief administrators of budgetary funds of internal financial control and internal financial audit.

The creation of the Accounts Chamber of the Russian Federation in 1995 was associated with the practical introduction of democratic principles into the state structure and was an adaptation on Russian soil of advanced international experience in the field of state financial control. The Accounts Chamber of the Russian Federation is created by the Federal Assembly of the Russian Federation and exercises various powers in the field of budget control: preliminary control at the stage of formation of a draft 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 approving the conclusion on the execution of the federal budget. A unified system of control over the formation and execution of the federal budget and the budgets of state off-budget 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 a performance audit aimed at determining the economy and effectiveness of the use of budgetary funds;
• examination of draft laws (decisions) on the budget, other normative legal acts of the budget 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 the 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 budgetary 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 budget system of the Russian Federation;
• state (municipal) institutions;
• state (municipal) unitary enterprises;
• state corporations and companies;
• business partnerships and companies with the participation of public legal entities in their authorized (share) capital.

GMFC in relation to the second group of objects is carried out only in terms of their compliance with the conditions for providing funds from the budget, in the process of checking the main managers (managers) of budget 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 legal entities in their authorized (share) capital), individual entrepreneurs, individuals - manufacturers of goods , works, services in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget of the budget system of the Russian Federation, contracts (agreements) on the provision of state or municipal guarantees;
• management bodies of state non-budgetary funds;
• legal entities receiving funds from the budgets of state non-budgetary funds under agreements on financial support for compulsory medical insurance;
• credit institutions that carry out certain transactions 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 on the basis of a number of specific methods, the list of which is established by the Budget Code of the Russian Federation. These include audit, verification, examination and authorization of operations.

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

Under checking is understood as a set of control actions to study the main or individual issues and (or) areas of financial and economic activity, carried out, as a rule, in a selective way. The audit of financial and economic activities and the audit are distinguished by the fact that when conducting an audit, it is mandatory to carry out a continuous audit of especially significant similar and related transactions, while when auditing financial and economic activities, selective audits of the same type and interconnected transactions are carried out.

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

Survey consists in the analysis and assessment of the state of a certain area of ​​activity of the object of control.

Authorization of operations consists in making a permissive 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 indicated in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

Considering control activities from the point of view of development over time, the following stages can be distinguished: obtaining information about the state of the control object, comparing the data obtained with planned indicators, assessing the magnitude of deviations and the degree of their impact on the functioning of the control 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 taken on its basis.

Of great importance is the question of the application of liability for budget violations. Chapter 29 of the RF BC provides for the application of budget 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 budget system of the Russian Federation. Currently, the RF BC establishes liability (budget enforcement measures) for the following types of budget violations:

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

Financial authorities, chief administrators of budgetary funds, administrators of budgetary funds, recipients of budgetary funds, chief administrators of budget revenues, chief administrators of sources of financing the budget deficit can act as subjects liable for budget violations. It should be noted that the range of these entities is significantly narrower than the list of objects of state (municipal) financial control. The Budget Code of the Russian Federation provides for the following budget enforcement measures:

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

The application of budgetary coercive measures is carried out by the financial authorities and bodies of the Federal Treasury on the basis of a notification on the application of budgetary coercive measures. If budgetary violations are revealed during the control measure, the head of the state (municipal) financial control body sends a notification to the financial body on the application of budget enforcement measures. In addition, in cases of establishing a violation of budgetary legislation, the GMFC bodies draw up submissions and (or) instructions. Performance - this is a document containing mandatory for execution within the time limits established in it requirements for taking measures to eliminate identified violations of budget legislation, as well as the causes and conditions of such violations. prescription contains more stringent, mandatory requirements for the elimination of violations of budget legislation and (or) requirements for compensation for the damage caused by such a violation to the Russian Federation, a constituent entity of the Russian Federation, a municipality. Failure to comply with orders to compensate for damage caused by a violation of the budgetary legislation of the Russian Federation, a constituent entity of the Russian Federation, a municipal formation is the basis for an authorized state (municipal) body to apply to the court with claims for damages. In addition, failure to comply within the prescribed period with the instructions of the state (municipal) body authorized to exercise state (municipal) financial control in the field of budget legal relations, entails the imposition of 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 use of budget coercion measures, administrative and criminal liability measures may be applied to violators of budget legislation. The most common administrative offense in the public sector is the misuse of budgetary funds. According to Art. 15.14 Administrative Code of the Russian Federation misuse of public funds the allocation 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 defined by the law (decision) on the budget, consolidated budget list, budget list, budget estimate, contract (agreement) or other document that is the basis provision of these funds, as well as the adoption of budgetary obligations in amounts exceeding the approved budgetary appropriations and (or) limits of budgetary obligations.

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 the tenant - a commercial organization. The legislation provides for the imposition of an administrative fine within two years from the date of the misuse of budgetary funds. The amount of the fine depends on the subject held liable: from 20,000 to 50,000 rubles. - for an official and from 5 to 25% of the amount of funds received from the budget, used for other purposes - for a legal entity. In addition, an official may be disqualified for a period of one to three years. Bringing to administrative responsibility for the misuse of budgetary funds is carried out by the 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 from state extra-budgetary funds;
• 2) the executive authorities of the subject of the Russian Federation, endowed 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 non-budgetary funds in a large and (or) especially large amount, criminal liability is provided1. In addition, the Code of Administrative Offenses of the Russian Federation contains a total of 18 administrative offenses in the public sector, including such as violation of the procedure for submitting budget reporting; preparation, approval and maintenance of budget estimates; the procedure for the adoption of budgetary obligations, the formation of a state task; conditions for the provision of intergovernmental 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 state authorities and (or) law enforcement agencies. Variants of realization of materials of control actions are presented on fig. 10.2.3.

Rice. 10.2.3.

At present, as part of a large-scale reform of public finance management, the most important stage of reforming state financial control2 has been implemented: the RF BC includes provisions that comply with the principles and standards of INTOSAI and EUROSAI, clarifies the powers of state bodies (local governments) to exercise state and municipal financial control, developed a set of measures of responsibility for violations of budget legislation, lists and definitions of types, methods and objects of the GMFC have been introduced, prerequisites have been created for organizing effective control (audit) over the efficient use of budget funds. On the platform of the electronic budget, it is planned to introduce a subsystem of state financial control that can satisfy modern needs in 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 absence of a complete and consistent legislatively fixed theoretical and methodological base of the GMFC, the lack of systemic regulation and standardization of the processes for implementing verification activities at all stages significantly slows down the process of reforming state (municipal) financial control. It is necessary to continue the formation of a system of financial control bodies and develop real mechanisms that ensure the independence of the GMFC bodies, as well as the attraction and retention of qualified employees, and the smooth functioning of information exchange channels between the GMFC bodies and society. It must be understood that delays in solving these problems increase the risks of using the GMFC as a weapon of political struggle, violating the rights of controlled objects, inefficient distribution of budget funds, the risk of not achieving a socially significant result, and ultimately lead to the lack of reliable, objective information about the object of management - public finance.

"Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on August 3, 2018)

RF BC Article 265. Types of state (municipal) financial control

(As amended by Federal Law No. 252-FZ dated July 23, 2013)

1. State (municipal) financial control is carried out in order to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

State (municipal) financial control is divided into external and internal, preliminary and subsequent.

2. External state (municipal) financial control in the field of budgetary legal relations is the control activity of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (hereinafter referred to as external state (municipal) financial control bodies), respectively.

3. Internal state (municipal) financial control in the field of budgetary legal relations is the control activity of the Federal Treasury, state (municipal) financial control bodies, which are, respectively, executive authorities (officials) of the constituent entities of the Russian Federation, local administrations (hereinafter referred to as internal state (municipal) ) financial control), financial authorities of the constituent entities of the Russian Federation (municipalities).

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

5. Follow-up control is carried out based on the results of execution of the budgets of the budgetary system of the Russian Federation in order to establish the legality of their execution, the reliability of accounting and reporting.

RF BC Article 269.2. Powers of bodies of internal state (municipal) financial control to implement internal state (municipal) financial control

(Introduced by Federal Law No. 252-FZ dated July 23, 2013)

3. The procedure for the exercise of powers by internal state (municipal) financial control bodies for internal state (municipal) financial control is determined by federal laws, regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, municipal legal acts of local administrations, as well as standards for the implementation of internal state (municipal) financial control.

(as amended by Federal Law No. 345-FZ of July 3, 2016)

The procedure for the exercise of powers by internal state (municipal) financial control bodies for internal state (municipal) financial control should contain the grounds and procedure for conducting inspections, audits and surveys, including a list of officials authorized to make decisions on their conduct, on the frequency of their conduct, rights and obligations of officials of internal state (municipal) financial control bodies, rights and obligations of objects of control (their officials), including those related to the organizational and technical support of inspections, audits and surveys carried out by officials of internal state (municipal) financial control bodies .

(as amended by Federal Law No. 406-FZ of December 29, 2015)

The standards for exercising internal state (municipal) financial control are approved, respectively, by the Ministry of Finance of the Russian Federation, the authorized executive body of the subject of the Russian Federation, the local government in accordance with the procedure for the exercise of powers by internal state (municipal) financial control bodies for internal state (municipal) financial control, determined accordingly by federal laws, regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, municipal legal acts of local administrations.

(the paragraph was introduced by Federal Law No. 345-FZ of July 3, 2016)

Federal Law No. 131-FZ dated October 6, 2003 (as amended on August 3, 2018)
"On the general principles of the organization of local self-government in the Russian Federation"
(with amendments and additions that came into force on 19.08.2018)

Article 17.1. municipal control

(Introduced by Federal Law No. 242-FZ dated July 18, 2011)

1. Local self-government bodies organize and exercise municipal control over compliance with the requirements established by municipal legal acts adopted on issues of local importance, and in cases where the relevant types of control are assigned by federal laws to the powers of local self-government bodies, also municipal control over compliance with the requirements established federal laws, laws of subjects of the Russian Federation.

(Part 1 as amended by Federal Law No. 136-FZ dated May 27, 2014)

2. The provisions of the Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision)" and municipal control.

GOVERNMENT OF STAVROPOL REGION

RESOLUTION

On approval of the procedure for exercising internal state financial control

(As amended by resolutions No. 170-p of 26.04.2016, N 351-p of 04.09.2017, N 272-p of 11.07.2018, N 506-p of 14.11.2019, N 84-p of 25.02.2020)

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

1. Approve the attached procedure for exercising internal state financial control.

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

2. To impose control over the implementation of this resolution on the Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory Kalinchenko L.A.

3. This resolution comes into force from the date of its adoption, with the exception of the provisions of the Procedure relating to monitoring compliance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement, which come into force on January 01, 2014.

Interim
Governor's duties
Stavropol Territory
V.V.VLADIMIROV

The procedure for exercising internal state financial control

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

I. General provisions

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

2. The concepts and terms used in this Procedure are used in the meanings determined by the Budget Code of the Russian Federation, 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 referred to as the body of internal state financial control).

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

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

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

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

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

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

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

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

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

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

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

5.2. Objects of control, their officials are obliged:

timely and in full provide the requested information, documents and materials necessary for the exercise of the powers of the internal state financial control body in the course of control activities;

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

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

comply with the legal requirements of officials of the internal state financial control body that are members of the verification (audit) group (inspector), and also not interfere with the legitimate activities of these persons;

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

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

ensure the admission of specialists and experts involved in the framework of control measures to the territory, to the premises of the control object;

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

(clause 5.2 was introduced by the Decree of the Government of the Stavropol Territory dated April 26, 2016 N 170-p)

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

head of the body of internal state financial control;

deputy head of the internal state financial control body, whose responsibility includes issues of internal state financial control (hereinafter - the deputy head);

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

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

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

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

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

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

conduct expert examinations necessary for the implementation of control measures, and (or) engage independent experts to conduct such examinations;

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

send notices on the application of budget coercive measures in the cases and in the manner prescribed by the budget legislation of the Russian Federation;

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

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

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

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

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

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

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

carry out control measures in accordance with this Procedure;

to acquaint the head (authorized official) of the control object (hereinafter referred to as the representative of the control object) with a copy of the order to conduct a control measure, a decision to extend the term, suspend (renew) the control measure, as well as with the results of control measures;

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

9. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.

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

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

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

12. Information, documents and materials necessary for carrying out the control measures provided for by this Procedure shall be submitted in originals and (or) copies certified by the control objects in the prescribed manner.

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

13. Upon the facts of non-submission (late submission) by the object of control of information, documents and materials requested during the control measures provided for by this Procedure, the head of the verification (auditing) group (inspector) draws up an act on non-submission (late submission) of information, documents and materials.

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

13.1. Failure to submit or untimely submission of information, documents and materials by the object of control to the internal state financial control body, as well as their incomplete submission or submission of false information, documents and materials, obstruction of the lawful activities of officials of the internal state financial control body entails liability, established by the legislation of the Russian Federation.

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

14. All documents drawn up 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 event, recorded and stored in the prescribed manner, including using an automated information system.

II. The procedure for planning control activities

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

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

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

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

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

The Plan includes the following information:

month of the start of the control event;

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

period being checked.

Scheduled inspections in relation to one of the objects of control specified in paragraph 5 of this Procedure and one 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 Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p)

Paragraphs nine through ten became invalid on July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.

18. Unscheduled control activities are carried out when:

there is an order from the Governor of the Stavropol Territory, Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory, an appeal from the Prosecutor's Office of the Stavropol Territory and other law enforcement agencies in connection with the available information about violations of the provisions of legal acts regulating budgetary legal relations, legal acts that stipulate public regulatory obligations and obligations under other payments to individuals from the regional budget, as well as violations of the terms of state contracts, agreements (agreements) on the provision of funds from the regional budget;

the paragraph became invalid as of July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p;

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

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

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

III. Requirements for conducting control measures

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

20. Inspections are divided into field and cameral, as well as counter inspections carried out as part of field and (or) cameral inspections in order to establish and (or) confirm facts related to the activities of the object of control.

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

The order states:

control measure method;

topic of the control event;

name of the control object;

the term (date of commencement and end) of the control measure;

period under review;

grounds for conducting the control measure;

the personal composition of the verification (revision) group (verifier) ​​and the head of the verification (revision) group (when a control event is carried out by the verification (revision) group).

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

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

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

The Program indicates a list of the main issues on which the audit (audit) group (inspector) conducts control actions during the control activity.

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

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

23. In the course of control measures, control actions are carried out for documentary and (or) actual study of the activity of the object of control.

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

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

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

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

24. The period for conducting a control measure may not exceed 45 working days.

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

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

26. It is allowed to suspend the conduct of the control measure by the decision of the head (deputy head) of the internal state financial control body at the reasoned request of the head of the audit (audit) group (inspector) in accordance with this Procedure. For the period of suspension of the control measure, the course of its period is interrupted.

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

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

28. The decision to extend the period, suspension (resumption) of the control measure is formalized by order.

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

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

Conducting a cross check

30. A cross check is appointed and carried out in the manner established for an on-site or in-house check, respectively, in order to establish and (or) confirm the facts related to the activities of the object of control.

31. Legal entities, individual entrepreneurs and individuals in respect of which a cross audit is carried out (hereinafter referred to as the objects of a cross audit) are obliged to provide the officials who are members of the audit (audit) group (inspector), upon their oral request for familiarization with information, documents and materials related to the field inspection (audit), and upon a written request (requirement) of the head of the verification (auditing) group (inspector) are required to submit copies of documents and materials related to the field inspection (audit), duly certified, which, upon completion of the cross-check, are attached to the materials of the on-site check (audit).

(As amended by the Decrees of the Government of the Stavropol Territory dated September 4, 2017 N 351-p, dated July 11, 2018 N 272-p)

32. The term for conducting a cross-check may not exceed 20 working days. The results of the cross audit are documented in an act, which is signed by the head and members of the audit (audit) group (inspectors) and is attached to the materials of the field or desk audit, respectively.

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

33. According to the results of the cross check, coercive measures are not applied to the object of the cross check.

Conducting a survey

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

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

35. During the survey, the analysis and assessment of the state of a certain area of ​​activity of the object of control is carried out.

36. During the examination, research and examinations are carried out using photo, video and audio equipment, as well as other types of equipment and instruments, including measuring instruments.

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

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

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

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

Conducting a desk audit

39. An in-house audit is carried out at the location of the internal state financial control body, including on the basis of budgetary or accounting (financial) statements and other documents submitted at the request of the internal state financial control body, as well as information, documents and materials received in the course of counter checks.

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

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

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

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

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

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

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

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

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

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

(paragraph 46 as amended by the Decree of the Government of the Stavropol Territory dated September 4, 2017 N 351-p)

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

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

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

on the absence of grounds for the application of coercive measures;

on conducting an on-site inspection (audit).

Conducting an on-site inspection (audit)

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

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

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

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

52. In case of detection of forgeries, forgeries, theft, abuse and, if necessary, suppression of these illegal actions, the head of the verification (audit) group (verifier) ​​seizes 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 an inventory of the seized documents in the relevant cases, and in case of detection of data indicating signs of a crime, seals the cash desks, cash and office premises, warehouses and archives.

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

53. Conducting an on-site audit (audit) is suspended by the head (deputy head) of the internal state financial control body at the reasoned request of the head of the audit (audit) group (inspector):

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

for the period of conducting a cross-check and (or) examination;

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

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

for the period of organizing and conducting examinations;

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

in case of non-submission of information, documents and materials by the object of control and (or) submission 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 it is necessary to inspect property and (or) documents that are not at the location of the object of control.

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

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

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

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

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

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

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

59. Has become invalid since February 25, 2020. - Decree of the Government of the Stavropol Territory of February 25, 2020 N 84-p.

IV. Implementation of the results of control measures

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

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

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

prescriptions containing mandatory requirements for execution within the time period established by the prescription to take measures to compensate for the damage caused to the Stavropol Territory, sent to the object of control if it is impossible to eliminate or not 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 ( hereinafter - the prescription);

notifications of the application of budgetary coercive measures.

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

61. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.

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

63. Has become invalid since February 25, 2020. - Decree of the Government of the Stavropol Territory of February 25, 2020 N 84-p.

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

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

64. The object of control shall be obliged to report the results of consideration of the submission (order) to the internal state financial control body within the time period established by the submission (order), or if the deadline is not specified within 30 calendar days from the date of receipt of such a presentation (order) by the object of control. The violations indicated in the submission (instruction) shall be subject to elimination within the period specified in the submission (instruction).

65. If the budget violation provided for in Chapter 30 of the Budget Code of the Russian Federation and specified in the submission is not eliminated, the internal state (municipal) financial control body, within a period not exceeding 30 calendar days from the date of the deadline for the execution of the submission, sends a notification on the application of budget enforcement measures to the Ministry of Finance of the Stavropol Territory (to the Territorial Compulsory Medical Insurance Fund of the Stavropol Territory), and a copy of such notification - to the participant in the budget process, in respect of which the audit was carried out.

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

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

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

66.1. By decision of the internal state financial control body, the deadline for fulfilling the submission, instruction of the internal state financial control body upon the appeal of the object of control may be extended in the manner prescribed by the federal standards of internal state financial control, but not more than once.

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

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

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

68. Cancellation of representations and instructions of the body of internal state financial control is carried out in a judicial proceeding.

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

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

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

72. If administrative offenses are revealed during the control measures, the officials of the internal state financial control body specified in clause 6 of this Procedure initiate cases of administrative offenses in the manner established by the legislation of the Russian Federation on administrative offenses.

73. Has become invalid since July 11, 2018. - Decree of the Government of the Stavropol Territory dated July 11, 2018 N 272-p.

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

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

74. In order to disclose information on the completeness and timeliness of the implementation of the plan of control measures for the reporting calendar year, 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 draws up a quarterly report.

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

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

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

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

77. The results of control measures subject to mandatory disclosure in the report include:

accrued fines in quantitative and monetary terms by types of violations;

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

the number of submissions and instructions and their execution in quantitative and (or) monetary terms, including the amount of restored (reimbursed) funds under instructions and submissions;

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

the volume of proven funds of the regional budget;

the number of submitted and (or) satisfied complaints (claims) against decisions of the internal state financial control body, as well as their actions (inaction) within the framework of its control activities;

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

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

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

79. The use of a unified information system in the field of procurement, as well as the maintenance of document management in a unified information system in the field of procurement when carrying out control activities, is carried out in accordance with the requirements of the Rules for maintaining a register of complaints, scheduled and unscheduled inspections, decisions taken on them and issued orders, approved Decree of the Government of the Russian Federation of October 27, 2015 N 1148.

(Clause 79 was introduced by Decree of the Government of the Stavropol Territory dated February 25, 2020 N 84-p)

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

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

In the Russian Federation, a system of municipal financial control has developed, in relation to which regulatory legal regulation is carried out in accordance with Section IX "State (municipal) financial control" of the Budget Code of the Russian Federation, Federal Law No. 6-FZ dated 07.02. activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities” and other regulatory legal acts.

According to article 265 of the RF BC, municipal financial control is carried out in order to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

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 of the bodies of municipalities ( Art. 265 BK RF).

To the powers of the authorities external municipal financial control relate ( Art. 268.1 BC RF):

Control over compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations in the course of budget execution;

Control over the reliability, completeness and compliance with regulatory requirements for the preparation and presentation of budget reports of the main administrators of budget funds, quarterly and annual reports on budget execution;

Control in other areas established by the Federal Law dated 07.02.2011 No. 6-FZ"On the general principles of organization and activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities."

Municipal formations create control and accounting bodies in their territories in accordance with the norms federal law No. 6-FZ. Control and accounting bodies of the municipality are accountable to the representative body of the municipality.

The control and accounting bodies carry out their activities on the basis of plans that are developed and approved by them independently ( Art. 12 Federal Law No. 6-FZ). The results of control measures are reflected by the control bodies in the inspection report. Based on the results of control measures, the control and accounting bodies of municipalities have the right to submit to local governments and municipal bodies, audited bodies and organizations and their officials submissions for their consideration and taking measures to eliminate the identified violations and shortcomings, prevention of causing material damage to the municipality or compensation for the harm caused, to bring to justice the officials responsible for the violations committed, as well as measures to suppress, eliminate and prevent violations.

In case of detection of violations requiring urgent measures to suppress and prevent them, as well as in case of obstruction by officials of control and accounting bodies of control measures, control and accounting bodies send to local governments and municipal bodies, audited bodies and organizations and their officials instructions (Art. 16 Federal Law No. 6-FZ). Non-fulfillment or improper fulfillment of the instruction of the control and accounting body entails liability established by the legislation of the Russian Federation and (or) the legislation of the constituent entity of the Russian Federation.

The activities of the control and accounting bodies of municipalities are regulated, in addition to Constitution RF, federal law No. 6-FZ, and other regulatory legal acts of municipalities - for example, Decision Council of Deputies of the Pavlovo-Posadsky Municipal District of the Moscow Region of June 26, 2015 No. 172/12 “On Approval of the Regulations on the Chamber of Control and Accounts of the Pavlovsk-Posadsky Municipal District of the Moscow Region”, Decision of the Oryol City Council of People’s Deputies dated November 29, 2012 No. 27/0483-GS "On approval of the Regulations on the Chamber of Control and Accounts of the city of Orel". Each municipality has its own legal acts regulating the activities of the control bodies of the respective municipality. It should be noted that in many respects the provisions of these documents are similar to the norms established in relation to the activities of the Accounts Chamber of the Russian Federation, federal law No. 41-FZ, Regulation Accounts Chamber of the Russian Federation.

Internal municipal financial control in the field of budgetary legal relations - the control activity of the municipal financial control bodies, which are respectively the bodies (officials) of the executive power of local administrations, financial bodies of municipalities.

According to article 269.2 of the RF BC, the powers of internal municipal financial control bodies to exercise internal municipal financial control are:

control over compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations;

control over the completeness and reliability of reporting on the implementation of municipal programs, including reporting on the implementation of municipal tasks.

Municipal financial control is also divided into preliminary and subsequent.

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

Internal (departmental) financial control. In addition to municipal financial control, the norms of the Budget Code contain a requirement for the implementation by the main administrators (administrators) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of financing the budget deficit for their implementation internal financial control and internal financial audit. In addition, the current legislation contains requirements for the conduct by the bodies exercising the powers of the founder, control over the activities of subordinate state, budgetary and autonomous institutions. At present, the term “departmental financial control” is excluded from the provisions of the RF BC by Federal Law No. 252-FZ dated July 23, 2013 “On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, however, in order not to confuse internal municipal financial control and internal financial control exercised by managers and administrators of budgetary funds, we will continue to use this term, especially since it is again being introduced into circulation by the financial department.

Article 19 of the Federal Law "On Accounting" obliges all economic entities to exercise internal control in relation to all transactions, events, operations that have or are able to have an impact on the financial position of an economic entity, the financial result of its activities and (or) cash flow. Internal control is a process aimed at obtaining sufficient assurance that an economic entity provides:

The efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, the safety of assets;

Reliability and timeliness of accounting (financial) and other reporting;

Compliance with applicable laws, including when committing the facts of economic life and maintaining accounting records.

The procedure for organizing internal control, including the duties and powers of divisions and personnel of an economic entity, are determined depending on the nature and scale of the activity of an economic entity, the features of its management system.

Internal control, as a rule, is carried out by: 1) management bodies of an economic entity; 2) the audit commission (auditor) of the economic entity; 3) the chief accountant or other official of the economic entity who is responsible for accounting (an individual or legal entity with whom the economic entity has entered into an agreement on the provision of accounting services); 4) an internal auditor (internal audit service) of an economic entity; 5) special officials, a special subdivision of an economic entity responsible for compliance with the rules of internal control provided for by other federal laws; 6) other personnel and subdivisions of the economic entity.

The organization and assessment of internal control may be carried out by an economic entity independently and/or by an external consultant (including an audit organization).

To organize internal control, an economic entity may create a special unit (internal control service).

The legislation of the Russian Federation on accounting does not establish any requirements or restrictions in relation to the procedure for exercising internal control, as well as in relation to its methods and procedures.

Control over subordinate budgetary and autonomous institutions. Financial support for the fulfillment of the municipal task by budgetary and autonomous institutions is carried out in the form of a subsidy, the amount of which is calculated on the basis of the standard costs for the provision of municipal services within the framework of the municipal task and the standard costs for the maintenance of real estate and especially valuable movable property assigned to the institution or acquired by it at the expense of funds allocated by the founder (with the exception of leased property), as well as for the payment of taxes, the object of taxation of which is the said property, including land plots.

According to Art. 78.1 The Budget Code of the Russian Federation in the budgets of the budgetary system of the Russian Federation provides for subsidies to budgetary and autonomous institutions for financial support for the fulfillment of their municipal tasks (hereinafter referred to as the subsidy).

Consequently, after the subsidy is written off in accordance with the established procedure from the single account of the budget and credited to the account of a budgetary institution, the specified subsidy loses the status of the funds of the corresponding budget. These funds are not subject to the requirements of the budget legislation.

In accordance with clause 5.1 of Art. 32 of the Law on Non-Commercial Organizations, control over the activities of budgetary and state institutions is carried out in the manner established by the local administration of the municipality - in relation to municipal budgetary and state institutions.

For autonomous institutions, a similar procedure is established clause 3.23 of Art. 2 Federal Law No. 174-FZ of November 3, 2006 “On Autonomous Institutions”.

Municipal institutions must carry out accounting in accordance with the requirements Budget Code, the Law on Accounting, and other regulatory legal acts of the Russian Federation regulating accounting. Due to the rules Art. 19 of the Law on Accounting, institutions are obliged to independently organize and exercise internal control over the facts of economic life (the facts of economic life mean a transaction, event, operation that have or can affect the financial position of the institution, the financial result of its activities and (or) cash flow The order of organization and provision (implementation) by the institution of internal financial control should be fixed in the accounting policy.

Here are some examples of violations of budget legislation.

Misappropriation of public funds. According to the provisions of art. 306.4 of the RF BC, the misappropriation of budget funds is recognized as the allocation of funds from the budget of the budget system of the Russian Federation and the payment of monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget, consolidated budget list, budget list, budget estimate, contract (agreement) or other document that is the legal basis for the provision of these funds.

In order to determine the violation of budget legislation, including the misuse of budget funds, in each specific situation, a discrepancy between the fact of a financial and economic operation being carried out and the specific provisions of regulatory legal acts and other documents that caused this violation is revealed, and full arguments are made to confirm the conclusions about the violation. All inconsistencies that can be attributed to evidence of a violation of budget legislation, as well as the conditions for conducting an illegal operation, and primary documentation confirming its composition are analyzed. On the basis of the specified data on a specific situation, persons carrying out control measures determine violations of budget legislation ( Letter Ministry of Finance of the Russian Federation dated January 21, 2014 No. 02-10-11 / 1763).

AT article 34 The RF BC establishes the principle of effectiveness and efficiency in the use of budgetary funds, which means that when drawing up and executing budgets, participants in the budgetary process, within the framework of the budgetary powers granted to them, must proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the volume determined by the budget funds.

In this regard, a specific expenditure operation can be recognized as inefficient spending of budget funds only if the authorized body proves that the tasks assigned to the participant in the budget process could be completed using a smaller amount of funds or that, using the amount of funds determined by the budget, the participant in the budget process could achieve a better result item 23 Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 23). Thus, despite the fact that the inspectors during the audit qualify one or another fact of the economic life of the audited institution as an inefficient use of funds, the courts often recognize this position of the inspectors as unreasonable, since it is extremely difficult to prove the rationality and effectiveness of another option for using funds. The Supreme Arbitration Court in the above-mentioned resolution recommends that the courts, when assessing the observance by the participants of the budgetary process of the principle of efficiency and effectiveness, take into account that the participants in the budgetary process, within the framework of the implementation of the tasks assigned to them and within the limits allocated for certain purposes of budgetary funds, independently determine the need, expediency and economic feasibility of committing specific spending transaction.

The following violations can also be classified as financial violations: misappropriation of budget funds, transactions without supporting documents, illegal payment for unfulfilled work (not rendered services), illegal settlement transactions, overpayment and improper payment of wages, non-transfer of budget funds to the budget, violations when using state (municipal) property, violations of accounting rules, violations in the implementation of state (municipal) procurement and procurement by certain types of legal entities, violations of tax legislation, other violations that entail the use of coercive measures.

As already noted, if, as a result of municipal control, violations in financial and economic activities are revealed, the control body will be obliged to send a submission or instruction (and sometimes both), containing, among other things, a requirement to eliminate the violations that have been thrown out.

Identification of violations in financial and economic activities requires the adoption of measures to develop a set of measures - both to eliminate data and to prevent such violations in the future. At the same time, it does not matter how such violations will be detected: independently during internal control or by municipal control bodies. In the latter case, the requirement to eliminate the violation will be formalized in the form of a presentation or instruction, failure to comply with which may entail bringing the organization and its officials to administrative responsibility.

Questions for control and discussion

1. Is the presence of a local budget a prerequisite for the functioning of the municipality?

2. What legal act limits the independence of local governments in the formation, approval, execution of the local budget and control over its execution?

3. How is the transparency of the municipal budget ensured?

4. Name the types of local budget revenues.

5. Describe the non-tax revenues of the budget.

6. List the stages of the budget process.

7. Name the participants in the budget process.

8. What are the powers of financial control bodies?

9. On what principles are the purchases of goods, works, services for the needs of municipalities based?

11. How are goods, works and services purchased for municipal needs?

12. Give a description of the methods for determining suppliers (contractors, performers)?

13. Name the types of municipal financial control, give a brief description of them.

BIBLIOGRAPHY

The Constitution of the Russian Federation, adopted by popular vote on December 12, 1993

Budget Code of the Russian Federation

Civil Code of the Russian Federation

Civil Procedure Code of the Russian Federation

Code of the Russian Federation on Administrative Offenses

Tax Code of the Russian Federation

Labor Code of the Russian Federation

Criminal Code of the Russian Federation

Code of Criminal Procedure of the Russian Federation

Law of the Russian Federation of April 27, 1993 No. 4866-1 “On Appeal to Court of Actions and Decisions Violating the Rights and Freedoms of Citizens”

Federal Law of January 13, 1995 N 7-FZ "On the procedure for covering the activities of state authorities in the state media"

Federal Law No. 154-FZ of August 28, 1995 “On the General Principles of Organization of Local Self-Government in the Russian Federation”

Federal Law No. 138-FZ of November 26, 1996 “On Ensuring the Constitutional Rights of Citizens of the Russian Federation to Elect and Be Elected to Local Self-Government Bodies”

Federal Law No. 114-FZ of July 25, 2002 "On counteracting extremist activity"

Federal Law No. 54-FZ of June 19, 2004 “On Meetings, Rallies, Demonstrations, Marches and Pickets”

Federal Law No. 97-FZ of July 21, 2005 “On State Registration of Charters of Municipalities”

Federal Law of July 27, 2006 N 149-FZ "On Information, Information Technologies and Information Protection"

Federal Law No. 273-FZ dated December 25, 2008 “On Combating Corruption”

Federal Law of March 2, 2007 No. 25-FZ “On Municipal Service in the Russian Federation”

Federal Law of July 18, 2011 N 223-FZ "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities"

Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs"

Educational edition

Astafichev Pavel Alexandrovich

Guseva Tatyana Alekseevna

MUNICIPAL LAW

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federal state budgetary

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Oryol State University named after I.S. Turgenev"

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Due to the fact that the Federal Law does not specifically indicate the competence of the executive body of the municipality (for example, the local administration), it can be any body authorized by the charter of the municipality or other legal act of local self-government.

Bodies of state power (state bodies) are formed at the levels of the Russian Federation and subjects of the Russian Federation, and local self-government bodies (municipal bodies) - in municipalities.