Who carries out internal state financial control. Municipal internal financial control. Carrying out a desk audit

Keywords

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

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

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

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

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

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

UDC 657.375.1

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

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

U.Yu. Roschektaeva, S.A. Roschektaev

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

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

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

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

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

Ulyana Yu. Roshchektaeva, Sergey A. Roshchektaev

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

Krasnodar, Russian Federation

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

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

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

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

There is no conflict of interests

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

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

Table 1

Bodies exercising internal state (municipal) control

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

Financial supervisors

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

Bodies providing cash services (carrying out cash transactions)

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

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

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

For constituent entities of the Russian Federation (municipalities) is determined by legal acts of the highest executive bodies of state power of constituent entities of the Russian Federation (local administrations) (letter of the Ministry of Finance of Russia dated February 4, 2016 No. 02-10-06/5822).

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

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

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

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

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

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

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

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

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

a) Financial supervisory authorities (Article 269.2 BC

1. Subsequent monitoring of compliance:

Budget legislation of the Russian Federation;

Other normative legal acts regulating budget legal relations.

2. Control over the completeness and reliability of reporting:

On the implementation of state (municipal) programs;

On the execution of state (municipal) tasks.

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

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

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

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

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

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

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

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

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

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

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

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

not provided for by current legislation.

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

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

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

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

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

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

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

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

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

Submission of information, documents and materials at the request of regulatory authorities, admission of their officials to the premises and territory of the control object, fulfillment of their legal requirements is the responsibility of the control object. Failure to submit or untimely submission by the object of control of the requested information (information), submission of false or incomplete information, obstruction of the legitimate activities of officials of financial control bodies entails liability under Art. 19.7 and according to Art. 19.4.1 Code of Administrative Offenses of the Russian Federation (clause 3 of Article 266.1 of the BC RF).

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

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

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

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

Checks;

Audits;

Surveys;

Authorization of transactions.

Authorization of transactions refers to

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

State (municipal) financial control

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

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

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

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

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

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

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

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

Rice. 10.2.1.

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

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

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

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

The Federal Service for Financial and Budgetary Supervision (Rosfinnadzor) monitors compliance with budget legislation during the use of federal budget funds, interbudgetary transfers coming from the federal budget, funds from state extra-budgetary funds and material assets in federal ownership. During control and supervisory activities in 2012, Rosfinnadzor verified the distribution and use of 4,772.56 billion rubles, including federal budget funds - 2,513.75 billion rubles. Violations of legislation in the budgetary sphere were identified when 749.64 billion rubles were used, which amounted to about 16% of the funds inspected. Based on materials submitted to law enforcement agencies, more than 100 criminal cases were initiated, and individual perpetrators were brought to justice1.

According to the latest changes made to the Budget Code of the Russian Federation, the priority area of activity of Rosfinnadzor in the budgetary sphere will be monitoring the completeness and reliability of reporting on the implementation of government programs, including reporting on the execution of government tasks.

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

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

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

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

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

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

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

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

Rice. 10.2.2.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1) Federal service financial and budgetary supervision - in relation to federal budget funds, including those allocated in the form of transfers, budget loans, investments and funds from state extra-budgetary funds;
2) executive authorities of a constituent entity of the Russian Federation vested with the authority to exercise state financial control - in relation to funds from other budgets. In case of misuse of budget funds, as well as funds of state extra-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 budgetary sphere, including such as violation of the procedure for submitting budget reporting; drawing up, approving and maintaining budget estimates; the procedure for accepting budget obligations, forming a state task; conditions for the provision of interbudgetary transfers, budget investments, loans and subsidies.

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

Rice. 10.2.3.

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

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

Commentary to Letter dated October 25, 2017 No. 02-09-0869935.

State (municipal) financial control is divided into external and internal, preliminary and subsequent. External state (municipal) financial control in the field of budgetary legal relations is a control activity of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (Article 265 of the Budget Code of the Russian Federation).

Internal state (municipal) financial control in the field of budgetary legal relations is recognized as the control activity of the Federal Treasury, state (municipal) financial control bodies, which are bodies (officials) of the executive power of constituent entities of the Russian Federation, local administrations, financial bodies of constituent entities of the Russian Federation or municipalities, respectively.

By virtue of Part 2 of Art. 269.2 of the Budget Code of the Russian Federation, when exercising powers over internal state (municipal) financial control, the bodies of such control:

conduct inspections, audits and surveys;

send acts, conclusions, presentations and (or) instructions to the objects of control;

send notifications about the application of budgetary coercive measures to bodies and officials authorized in accordance with the Budget Code and other acts of budgetary legislation of the Russian Federation to make decisions on the application of budgetary coercive measures;

carry out proceedings on cases of administrative offenses in the manner established by the legislation on administrative offenses.

According to Art. 267.1 of the Budget Code of the Russian Federation, the state (municipal) financial control body may carry out the following control activities:

verification, which means carrying out control actions to document and factually study the legality of financial and business transactions, the reliability of budget accounting and budget reporting in relation to the activities of the object of control for a certain period. Inspections can be desk-based or on-site. Desk audits mean audits carried out at the location of the state (municipal) financial control body on the basis of budget reporting and other documents submitted at its request. On-site inspections are inspections carried out at the location of the object of control, during which the actual compliance of the transactions performed with the data of budget reporting and primary documents is determined;

audit, which is a comprehensive check of the activities of the object of control, which is expressed in carrying out control actions to document and factually study the legality of the entire set of financial and business transactions, the reliability and correctness of their reflection in accounting and budget statements. The results of the inspection and audit are documented in an act;

examination, which consists of analyzing and assessing the state of a certain area of activity of the control object, including internal financial control and internal financial audit. The results of the examination are formalized in a conclusion;

authorization of transactions, which means affixing a permitting inscription after checking the documents submitted for the purpose of carrying out financial transactions for their availability and (or) compliance of the information specified in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Based on the provisions of Art. 266.1 of the Budget Code of the Russian Federation, the objects of state (municipal) financial control are state (municipal) institutions.

According to Art. 269.2 of the Budget Code of the Russian Federation, the powers of internal state (municipal) financial control bodies to exercise such control include, in particular, control over the completeness and reliability of reporting on the implementation of state (municipal) programs, including reporting on the execution of state (municipal) tasks.

Thus, control over the completeness and reliability of reporting on the execution of state (municipal) tasks, regardless of the sources of financial support for subsidies for financial support for the implementation of state (municipal) tasks to budgetary institutions, is carried out by internal state (municipal) financial control bodies vested with the specified powers in accordance with the procedure established by federal law, a regulatory legal act of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, a municipal legal act of the local administration.

Moreover, in accordance with paragraph 3 of Art. 266.1 of the Budget Code of the Russian Federation, objects of control and officials are obliged to promptly and in full submit to state (municipal) financial control bodies, upon their requests, information, documents and materials necessary for the implementation of state (municipal) financial control, provide officials of state (municipal) financial control bodies financial control, access to the premises and on the territory of control objects, to comply with their legal requirements.

Thus, based on clause 10 of the Rules for the exercise by the Federal Treasury of powers of control in the financial and budgetary sphere, approved by Decree of the Government of the Russian Federation of November 28, 2013 No. 1092, during the implementation of internal state financial control, officials of the Federal Treasury when carrying out control activities have the right:

request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in written and oral forms necessary for carrying out control activities.

Please note that these requests, inspection and audit reports, conclusions prepared based on the results of surveys, submissions and instructions are handed over to the representative of the control object or sent by registered mail with return receipt requested or in another way indicating the date of its receipt by the addressee, including use of automated information systems. The deadline for submitting information, documents and materials is established in the request, calculated from the date of receipt of the request and is at least three working days. Documents, materials and information necessary for carrying out control activities are presented in the original or copies certified by the objects of control;

when carrying out on-site inspections (audits), upon presentation of service IDs and a copy of the order (instruction) of the head (deputy head) on conducting an on-site inspection (audit), visit the premises and territories occupied by persons in respect of whom the inspection (audit) is carried out, demand the presentation of the specified goods, results of work performed, services provided;

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

issue representations and orders to eliminate identified violations;

send notifications about the application of budget coercive measures in cases provided for by the Budget Code of the Russian Federation;

carry out proceedings in cases of administrative offenses in the manner established by the Code of Administrative Offenses of the Russian Federation;

apply to the court with claims for compensation for damage caused to the Russian Federation by violation of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Thus, officials of the state (municipal) financial control body exercising control in the financial and budgetary sphere have the right to request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in written and oral forms necessary for conducting control events.

At the same time, the list of requested documents and materials is not limited by law and is determined by officials of the state (municipal) financial control body independently based on the subject (direction) of the control measure. In addition, control activities to actually study the legality of completed financial and business transactions may include the study of documents confirming the provision of services, performance of work, and purchase of goods from budget funds.

Consequently, officials of the state (municipal) financial control body may request any documents and materials necessary to carry out control, due to the fact that their list is not defined and is established by the controller independently.

In the commented Letter of the Ministry of Finance of the Russian Federation dated October 25, 2017 No. 02-09-08/69935, it is noted that if controllers, in order to carry out a control event, need the information contained in the accounting log training sessions children, the institution is obliged to submit the specified document to officials of state (municipal) financial control bodies. It should be noted that in this case, the register of children's educational activities (children's attendance sheet) is the primary accounting document confirming the provision of state (municipal) services (performance of work) by an additional education institution within the framework of a state (municipal) assignment.

It should be noted that according to Part 3 of Art. 266.1 of the Budget Code of the Russian Federation, failure to submit or untimely submission by objects of control to the bodies of state (municipal) financial control of the above-mentioned information, documents and materials, as well as their submission not in full or submission of unreliable information, documents and materials, obstruction of the legitimate activities of officials of state bodies ( municipal) financial control entail liability established by Art. 19.7 Code of Administrative Offenses of the Russian Federation. Committing this offense may lead to a warning or the imposition of an administrative fine on officials of the institution in the amount of 300 to 500 rubles, and on the institution itself - from 3,000 to 5,000 rubles. In turn, liability for obstructing the legitimate activities of officials of internal state (municipal) financial control bodies applies under Art. 19.4.1 Code of Administrative Offenses of the Russian Federation.

Section 1. General provisions

1. This Procedure was developed in accordance with the Budget Code of the Russian Federation, the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, the decision of the Kurgan City Duma dated February 20, 2008 No. 32 “On approval of the Regulations on the budget process in the city of Kurgan” in order to increase financial support for the tasks and functions of local self-government and determines the basic principles of the organization and implementation of municipal financial control.

2. The following concepts and terms are used in this Procedure:

2.1. Municipal financial control is the activity of bodies vested with appropriate powers, carried out using specific organizational forms and methods, in order to establish the legality and reliability of financial transactions, objective assessment economic efficiency financial and economic activities, increasing budget revenues and preserving municipal property.

2.2. Preliminary municipal financial control is carried out at the stage of consideration and decision-making on budgetary and financial issues in terms of determining the volume of budgetary allocations for the planned period, income coming to the budget of the city of Kurgan, and their distribution between the main managers (managers) and recipients of budget funds of the city of Kurgan, as well as compliance with legislation regarding the approval of the provision of tax credits, deferments and installment plans for the payment of taxes and other obligatory payments to the budget of the city of Kurgan.

2.3. Current municipal financial control is carried out over the activities of the main managers (managers) of budget funds, recipients of budget funds of the city of Kurgan in terms of their compliance with the conditions for receiving these funds established by the decision on the budget of the city of Kurgan, the budget list, the notification of budgetary allocations or other legal basis for their receipt, over cash payments of administrators of sources of financing the budget deficit for repayment of sources of financing the budget deficit, over the organization and implementation of financial control by the chief administrators of budget revenues and the main administrators of sources of financing the budget deficit over the administrators subordinate to them for the implementation of administration functions, as well as over the compliance by recipients of budget loans, budget investments and municipal guarantees of the conditions for the allocation, receipt, intended use and return of budget funds, including through consideration of individual issues of execution of the budget of the city of Kurgan at meetings of the Kurgan City Duma.

2.4. Subsequent municipal financial control is carried out by conducting audits and inspections of the financial and economic activities of the main managers (managers), recipients of funds from the budget of the city of Kurgan, the main administrators of budget revenues of the city of Kurgan, the main administrators of sources of financing the budget deficit of the city of Kurgan and the administrators subordinate to them after the financial business transactions, as well as during the consideration and approval of the report on the execution of the budget of the city of Kurgan by the Kurgan City Duma.

2.5. Misuse of funds from the budget of the municipal formation of the city of Kurgan - directing them to purposes that do not comply with the conditions for their receipt, determined by the decision on the budget of the city of Kurgan, the budget list, notification of budgetary allocations, estimates of income and expenses, or other legal grounds for their receipt.

2.6. Objects of control - the Administration of the city of Kurgan and its bodies, organizations that are the main managers (managers), recipients of budget funds of the city of Kurgan, or using material assets that are municipally owned, or are recipients of budget loans, budget investments and municipal guarantees from the budget of the city of Kurgan.

2.7. Control activities - carried out by bodies exercising municipal financial control, actions in the form of audits, inspections, surveys.

2.8. Audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the economic and financial transactions of the control object carried out in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the manager and chief accountant (accountant) and other persons on which, in accordance with the legislation of the Russian Federation and regulations of local government bodies, are responsible for their implementation. Bodies exercising municipal financial control conduct on-site audits.

2.9. Inspection is a single control action or study of the state of affairs in a certain area of activity of the object of control. Bodies exercising municipal financial control can conduct both on-site and desk audits. A desk audit is carried out at the location of the municipal financial control body.

2.10. Survey - prompt identification of the state of affairs on a specific issue within the competence of the bodies exercising municipal financial control, in order to determine the elaboration of this problem and the need for an audit or inspection.

Section 2. Main tasks, goals and forms of municipal financial control

1. The main objectives of municipal financial control in the municipal formation of the city of Kurgan are:

1.1. Identification, prevention and suppression of illegal and ineffective actions in the formation, distribution and use of budgetary funds, including assessment of the reliability of the volume and quality of the results obtained, the validity and reliability of accounting for the costs of achieving them.

1.2. Analysis of the reasons for the low effectiveness of budget expenditures, identification of reserves to improve the efficiency of use of budget funds.

2. The main goals of municipal financial control in the municipality of the city of Kurgan are:

2.1.Organization and monitoring of compliance with the established procedure for the preparation and consideration of the draft budget of the city of Kurgan, a report on its implementation.

2.2. Assessing the validity of the income and expenditure items of the draft budget of the city of Kurgan.

2.3. Financial examination of projects of the budget of the city of Kurgan, city target programs and other decisions of the Kurgan City Duma, providing for changes in income and (or) expenses of the budget of the city of Kurgan.

2.4. Organization and implementation of control over the targeted and effective use of city budget funds by objects of control.

2.5. Monitoring the actual and timely execution of revenue and expenditure items of the budget of the city of Kurgan.

2.6. Control over the management and disposal of municipal property, including shares (shares, shares) of business entities, co-founded by the Kurgan City Administration.

2.7. Control over the receipt of funds into the budget of the city of Kurgan from the disposal and management of municipal property.

2.8. Analysis of identified deviations from the established budget indicators of the city of Kurgan and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole.

2.9. Control over the legality and timeliness of the movement of city budget funds, including in state banks and other financial and credit institutions.

2.10. Monitoring the correctness and validity of estimate calculations.

2.11. Control over the completeness, timeliness and intended purpose of execution of income and expenditure items of estimates of target budget funds, budgetary institutions, as well as the completeness and reliability of the relevant reporting.

2.12. Verification of compliance by the main managers (managers) and recipients of budgetary funds with the conditions for the allocation, distribution, receipt, use and return of budgetary allocations.

2.13. Control over cash payments by administrators of sources of financing the budget deficit to repay sources of financing the budget deficit, over the organization and implementation of financial control by the chief administrators of budget revenues and the chief administrators of sources of financing the budget deficit over the administrators subordinate to them for the implementation of administration functions, over the implementation of administrative functions by the chief administrators who are administrators of budget revenues of the city of Kurgan and administrators of sources of financing the budget deficit of the city of Kurgan, as well as compliance by recipients of budget loans, budget investments and municipal guarantees with the conditions for the allocation, receipt, intended use and return of budget funds.

2.14. Control over the legality and expediency of providing municipal financial and property guarantees (guarantees) issued as security for transactions.

2.15. Control over the appropriateness, completeness, timeliness and intended purpose of the direction and use of municipal financial resources(including budget subsidies, subsidies, subventions, etc.) in accordance with the requirements of the legislation of the Russian Federation.

2.16. Monitoring the implementation of planned targets for the provision of municipal services and compliance with standards of financial costs for the provision of municipal services.

2.17. Control over the financial and economic activities of municipal institutions, municipal unitary enterprises, control over compliance by these organizations with the legislation of the Russian Federation when carrying out economic and financial transactions, their validity, the availability and movement of property and obligations, the use of material and labor resources in accordance with approved standards, standards and estimates.

2.18. Monitoring the compliance of the activities of the object of control with the constituent documents.

2.19. Monitoring the validity of city budget funds control objects for calculations of estimated assignments, execution of cost estimates, use of budget funds for their intended purpose, ensuring the safety of funds and material assets.

2.20. Monitoring the observance of financial discipline by the objects of control, the correctness of accounting and reporting, validity of cash transactions and securities, settlement and credit operations.

2.21. Control over the timeliness of settlements of objects of control with the budget and extra-budgetary funds, transactions with fixed assets and intangible assets, settlements for wages and other settlements with individuals, the validity of incurred costs associated with current activities, and capital costs for the formation of financial results and their distribution.

3. The main forms of municipal financial control in the municipality of the city of Kurgan, reflecting the methods of specific expression and organization of control actions, are:

Preliminary financial control;

Current financial control;

Subsequent financial control.

Section 3. Bodies exercising municipal financial control

1. The bodies exercising municipal financial control in the municipality of the city of Kurgan are the Kurgan City Duma, the Chamber of Control and Accounts of the city of Kurgan, the Department of Finance of the Administration of the city of Kurgan, as well as the main managers of budget funds of the city of Kurgan, the main administrators of budget revenues of the city of Kurgan, the main administrators sources of financing the budget deficit of the city of Kurgan, determined by the decision on the budget of the city of Kurgan.

2. When exercising municipal financial control, the Kurgan City Duma is guided by the Constitution of the Russian Federation, the legislation of the Russian Federation and the Kurgan region, the Charter of the municipal formation of the city of Kurgan, legal acts of the Kurgan City Duma and the Head of the city of Kurgan, including the Regulations on the Kurgan City Duma, approved by the decision of the Kurgan City Duma, by this Order.

The Kurgan City Duma carries out preliminary, current and subsequent municipal financial control.

Preliminary municipal financial control is carried out by the Kurgan City Duma during the discussion and approval of the draft decision on the budget of the city of Kurgan for the current financial year and other decisions on budgetary and financial issues.

Current municipal financial control is carried out by the Kurgan City Duma during the consideration of individual issues of execution of the budget of the city of Kurgan at meetings of commissions, working groups, during hearings and in connection with deputy requests.

Subsequent municipal financial control is carried out by the Kurgan City Duma during the consideration and approval of the report on the execution of the budget of the city of Kurgan.

3. When exercising municipal financial control, the Chamber of Control and Accounts of the city of Kurgan is guided by the Constitution of the Russian Federation, the legislation of the Russian Federation and the Kurgan region, the Charter of the municipal formation of the city of Kurgan, legal acts of the Kurgan City Duma and the Head of the city of Kurgan, including the Regulations on the Chamber of Control and Accounts of the city of Kurgan, the Administrative Regulations for the implementation by the Control and Accounts Chamber of the city of Kurgan of municipal financial control, approved by the Kurgan City Duma, and this Procedure. The Chamber of Control and Accounts of the city of Kurgan carries out preliminary, current and subsequent municipal financial control.

4. When exercising municipal financial control, the Department of Finance of the Kurgan City Administration is guided by the Constitution of the Russian Federation, the legislation of the Russian Federation and the Kurgan region, the Charter of the municipal formation of the city of Kurgan, legal acts of the Kurgan City Duma, the Head of the city of Kurgan, the Administration of the city of Kurgan, including the Regulations on the Department finance of the Administration of the city of Kurgan, approved by the decision of the Kurgan City Duma; Administrative regulations for the implementation by the Department of Finance of the Kurgan City Administration of municipal financial control, approved by the Resolution of the Kurgan City Administration, this Procedure. The Department of Finance of the Kurgan City Administration carries out preliminary, current and subsequent municipal financial control.

5. When exercising municipal financial control, the main managers of budget funds of the city of Kurgan, the main administrators of budget revenues of the city of Kurgan, the main administrators of sources of financing the budget deficit of the city of Kurgan are guided by the Constitution of the Russian Federation, the legislation of the Russian Federation and the Kurgan region, the Charter of the municipal formation of the city of Kurgan, legal acts of the Kurgan city Duma, the Head of the city of Kurgan, the Administration of the city of Kurgan, the relevant Administrative regulations for the implementation by these subjects of municipal financial control, approved by the Resolutions of the Administration of the city of Kurgan and this Procedure.

The main managers of budget funds of the city of Kurgan exercise municipal financial control over subordinate managers (recipients) of budget funds of the city of Kurgan in terms of ensuring legal, targeted, effective use budget funds, as well as the use of subsidies and subventions by their recipients in accordance with the conditions and purposes determined when providing these funds from the budget of the city of Kurgan.

The main managers of budget funds of the city of Kurgan have the right to conduct inspections of subordinate managers (recipients) of budget funds of the city of Kurgan and municipal unitary enterprises.

6. The chief administrators of budget revenues of the city of Kurgan exercise municipal financial control over the subordinate administrators of budget revenues of the city of Kurgan in their implementation of revenue administration functions.

The chief administrators of budget revenues of the city of Kurgan have the right to conduct inspections of subordinate administrators of budget revenues of the city of Kurgan.

7. The chief administrators of the sources of financing the budget deficit of the city of Kurgan exercise municipal financial control over the implementation by subordinate administrators of the sources of financing the budget deficit of the city of Kurgan of cash payments from the budget of the city of Kurgan to repay the sources of financing the budget deficit of the city of Kurgan.

The chief administrators of the sources of financing the budget deficit of the city of Kurgan have the right to conduct inspections of subordinate administrators of the sources of financing the budget deficit of the city of Kurgan.

8. The administration of the city of Kurgan has the right to create internal financial audit (internal control) units that develop and monitor compliance with internal standards and procedures for drawing up and executing the budget, drawing up budget reporting and maintaining budget records, as well as preparing and organizing the implementation of measures aimed at increasing effectiveness (efficiency and economy) of using budget funds.

When exercising municipal financial control, these participants in the budget process are guided by the relevant municipal legal acts of the city of Kurgan.

Section 4. Procedure for planning current and subsequent municipal financial control

1. The bodies exercising municipal financial control in the municipality of the city of Kurgan, with the exception of the Chamber of Control and Accounts of the city of Kurgan, independently form and approve annual and (or) quarterly work plans. In order to comply with the condition of surprise of planned control activities, plans are information related to official information.

2. The Chamber of Control and Accounts of the city of Kurgan, which exercises municipal financial control in the municipality of the city of Kurgan, builds its work on the basis of plans that are formed based on the need to ensure comprehensive systemic control over the execution of the budget of the city of Kurgan, taking into account all types and areas of activity of the Control and Accounting Chamber. Accounting Chamber.

The annual work plans of the Chamber of Control and Accounts are approved by the Head of the city of Kurgan at the proposal of the chairman of the Chamber of Control and Accounts; quarterly work plans of the Chamber of Control and Accounts are approved by the chairman of the Chamber of Control and Accounts at a meeting of the Board of the Chamber.

3. In order to coordinate and eliminate duplication, the bodies exercising financial control coordinate plans of control activities among themselves.

4. The frequency of audits of the execution of cost estimates and financial and economic activities of control objects - recipients of budget funds of the city of Kurgan should be at least once every 2 years.

Additional and unscheduled control activities may be carried out by bodies exercising municipal financial control in the municipality of the city of Kurgan, with the exception of the Chamber of Control and Accounts of the city of Kurgan, on behalf of the Head of the city of Kurgan, the Head of the Administration of the city of Kurgan, upon requests from the heads of bodies of the Administration of the city of Kurgan and on motivated instructions bodies of the Prosecutor's Office, law enforcement agencies.

Additional and unscheduled control activities (no more than 30% of the total number of activities per year) by the Chamber of Control and Accounts of the city of Kurgan are carried out on the basis of decisions of the Kurgan City Duma, standing parliamentary commissions, resolutions of the Head of the city of Kurgan, decisions of the Board of the Chamber, as well as on motivated instructions from the authorities Prosecutor's office, law enforcement agencies.

Section 5. Information on control activities carried out

1. The Chamber of Control and Accounts of the city of Kurgan informs law enforcement agencies, the Kurgan City Duma, the Head of the city of Kurgan and the Head of the Administration of the city of Kurgan about the control activities carried out in the manner established by the Regulations on the Chamber of Control and Accounts of the city of Kurgan. Information on the results of control activities carried out is subject to publication (disclosure) in agreement with the chairman of the Chamber of Control and Accounts of the city of Kurgan.

2. The Department of Finance of the Kurgan City Administration provides information on control activities carried out, on identified violations, on the elimination of identified violations to the Head of the Kurgan City Administration on a quarterly basis, cumulatively from the beginning of the year, no later than the 20th day following the reporting quarter.

3. The main managers of budget funds of the city of Kurgan and the main administrators of budget revenues of the city of Kurgan provide information on control activities carried out, on identified violations, on the elimination of identified violations in the form of a report to the director of the Department of Finance of the Administration of the city of Kurgan on a quarterly basis, cumulatively from the beginning of the year, no later than 10 number following the reporting quarter.

Section 6. Registration of the results of control activities by bodies exercising municipal financial control

1. Based on the results of the control activities carried out, a document is drawn up - an act, a conclusion, a report. The procedure for execution and approval of these documents is carried out in accordance with the Regulations and Administrative Regulations of the bodies exercising municipal financial control.

Blots, erasures and other corrections are not allowed in the documents.

2. The implementation of materials in the form of submissions, instructions and proposals on violations identified during control activities is carried out in accordance with the Regulations and Administrative Regulations of the bodies exercising municipal financial control.

Representations, instructions and proposals are subject to consideration and execution by the persons to whom they are sent within the period specified in the document. The authorities exercising municipal financial control are notified immediately of the measures taken to implement the above documents.

3. Bringing to responsibility for non-fulfillment or improper execution of representations, orders or proposals of bodies exercising municipal financial control is carried out in accordance with the current legislation of the Russian Federation.

Section 7. Rights and obligations of managers of the control object in which control activities are carried out

1. The head of the control object is obliged to create appropriate conditions for carrying out control activities for officials of the bodies exercising municipal financial control (provide the necessary premises, office equipment, communication services, etc.).

2. The head of the control object is obliged to provide everything for inspection Required documents, requested by officials of the bodies exercising municipal financial control, to ensure the presence of the chief accountant, as well as other responsible officials of the control object.

3. In case of refusal by the employees of the control object to provide the necessary documents or other obstacles arise for carrying out the control measure, the head of the body exercising financial control reports these facts to the head of the relevant Department of the Kurgan City Administration supervising the control object, and (or) to the body responsible for on whose behalf the control measure is being carried out.

4. The head of the control object has the right to familiarize himself with the results of the control event during its implementation.

5. The head of the control object, in accordance with the current legislation, bears responsibility if measures to eliminate the violations identified based on the results of the control activity and bring the guilty officials to justice are not taken, or if the measures taken are insufficient.

In the Russian Federation, a system of municipal financial control has developed, in relation to which the normative legal regulation is carried out in accordance with Section IX “State (municipal) financial control” of the Budget Code of the Russian Federation, Federal Law dated 02/07/2011 No. 6-FZ “On the general principles of the organization and activities of control and accounting bodies of the constituent entities of the Russian Federation and municipalities” and other regulations legal acts.

According to Article 265 of the Budget Code of the Russian Federation, municipal financial control is carried out in order to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

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

External municipal financial control in the field of budgetary legal relations is the control activity of municipal bodies ( Art. 265 BC RF).

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

Monitoring compliance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations during budget execution;

Monitoring the accuracy, completeness and compliance with regulatory requirements in the preparation and presentation of budget reporting by chief administrators of budget funds, quarterly and annual reports on budget execution;

Control in other areas established by Federal Law dated 02/07/2011 No. 6-FZ“On the general principles of organization and activities of control and accounting bodies of the constituent entities of the Russian Federation and municipalities.”

Municipalities create control and accounting bodies on their territories in accordance with the norms Federal Law No. 6-FZ. The control and accounting bodies of the municipality are accountable to the representative body of the municipality.

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 activities are reflected by the control authorities in the inspection report. Based on the results of control activities, the control and accounting bodies of municipalities have the right to submit to local government bodies and municipal bodies, the inspected bodies and organizations and their officials submissions for their consideration and taking measures to eliminate identified violations and shortcomings, preventing material damage to a municipality or compensating for damage caused, bringing to justice officials guilty of violations, as well as measures to suppress, eliminate and prevent violations.

In case of detection of violations that require immediate measures to suppress and prevent them, as well as in case of obstruction of control activities by officials of control and accounting bodies, control and accounting bodies send to local government bodies and municipal bodies, inspected bodies and organizations and their officials prescriptions (Art. 16 Federal Law No. 6-FZ). Failure to comply or improper execution of the order of the control and accounting body entails liability established by the legislation of the Russian Federation and (or) the legislation of the subject of the Russian Federation.

The activities of 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, By decision Council of Deputies of the Pavlovo-Posad Municipal District of the Moscow Region dated 06/26/2015 No. 172/12 “On approval of the Regulations on the Chamber of Control and Accounts of the Pavlovo-Posad Municipal District of the Moscow Region”, by 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.” On the territory of each municipal entity there are its own legal acts regulating the activities of the control bodies of the corresponding municipal entity. 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, Regulations Accounts Chamber of the Russian Federation.

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

According to Article 269.2 of the Budget Code of the Russian Federation, 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 execution 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 budgets of the budget system of the Russian Federation. Subsequent control is carried out based on the results of execution of budgets of the budget 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 that the main managers (managers) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of financing the budget deficit implement their internal financial control and internal financial audit. In addition, the current legislative norms contain requirements for the bodies exercising the powers of the founder to monitor the activities of subordinate government, budget and autonomous institutions. Currently, the term “departmental financial control” is excluded from the provisions of the Budget Code of the Russian Federation by Federal Law dated July 23, 2013 No. 252-FZ “On Amendments to the Budget Code of the Russian Federation and certain legislative acts of the Russian Federation”, however, so as not to confuse internal municipal financial control and internal financial control carried out by managers and administrators of budgetary funds, we will continue to use this term, especially since it is being put into circulation again 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 capable of influencing the financial position of the economic entity, the financial result of its activities and (or) cash flow. Internal control is a process aimed at obtaining sufficient confidence that an economic entity provides:

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

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

Compliance with applicable laws, including when performing business transactions and maintaining accounting records.

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

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

The organization and assessment of internal control can 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 can create a special unit (internal control service).

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

Control over subordinate budgetary and autonomous institutions. Financial support for the implementation of municipal tasks by budgetary and autonomous institutions is carried out in the form of a subsidy, the amount of which is calculated on the basis of standard costs for the provision of municipal services within the framework of the municipal task and 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 (except for property leased), as well as for the payment of taxes, the object of taxation of which is the specified 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 the financial support of their fulfillment of municipal tasks (hereinafter referred to as the subsidy).

Consequently, after writing off the subsidy in the prescribed manner from the single budget account and crediting it to the account budgetary institution the specified subsidy loses the status of funds from the corresponding budget. The above funds are not subject to the requirements of budget legislation.

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

A similar procedure has been established for autonomous institutions clause 3.23 art. 2 Federal Law of November 3, 2006 No. 174-FZ “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 governing accounting. Due to the rules Art. 19 According to the Law on Accounting, institutions are required to independently organize and carry out internal control of the facts of economic life (facts of economic life mean a transaction, event, operation that has or is capable of influencing the financial position of the institution, the financial result of its activities and (or) cash flow The procedure for organizing and ensuring (implementing) internal financial control by an institution must be enshrined in the accounting policy.

Here are some examples of violations of budget legislation.

Misuse of budget funds. According to the provisions of Art. 306.4 of the Budget Code of the Russian Federation, misuse of budget funds is recognized as the direction of budget funds 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 determined by the law (decision) on the budget, the consolidated budget list, the budget list, the budget estimate, the contract (agreement) or another document that is the legal basis for the provision of these funds.

To determine a violation of budget legislation, including misuse of budget funds, in each specific situation, the discrepancy between the fact of carrying out a financial and economic transaction and the specific provisions of regulatory legal acts and other documents, which resulted in this violation, is identified, and full arguments are made to support the conclusions about the violation. All inconsistencies that can be attributed to evidence of a violation of budget legislation are analyzed, as well as the conditions for carrying out an unlawful operation, and primary documentation confirming its composition. Based on the specified data on a specific situation, persons carrying out control activities determine violations of budget legislation ( Letter Ministry of Finance of the Russian Federation dated January 21, 2014 No. 02-10-11/1763).

IN article 34 The Budget Code of the Russian Federation establishes the principle of effectiveness and efficiency in the use of budget funds, which means that when drawing up and executing budgets, participants in the budget process, within the framework of the budget powers granted to them, must proceed from the need to achieve specified results using the least amount of funds or achieve the highest possible best result using a budgeted amount of funds.

In this regard, a specific expenditure operation can be recognized as an ineffective expenditure of budget funds only if the authorized body proves that the tasks assigned to the participant in the budget process could have been completed using less funds or that, using the amount of funds determined by the budget, the participant in the budget process could have achieved better results ( paragraph 23 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 23). Thus, despite the fact that during the inspection, inspectors classify one or another fact of the economic life of the inspected institution as an ineffective use of funds, the courts often recognize this position of the inspectors as unfounded, since it is extremely difficult to prove the rationality and effectiveness of another option for using funds. In the above-mentioned resolution, the Supreme Arbitration Court recommends that courts, when assessing the compliance of participants in the budget process with the principle of efficiency and effectiveness, take into account that participants in the budget process, within the framework of implementing the tasks assigned to them and within the limits of budgetary funds allocated for certain purposes, independently determine the need, feasibility and economic justification for committing specific expense transaction.

Financial violations may also include the following violations: unlawful expenditure of budget funds, carrying out transactions without supporting documents, unlawful payment for unperformed work (unrendered services), conducting an illegal settlement transaction, overpayment and improper payment of wages, failure to transfer budget funds to budget revenues, violations when using state (municipal) property, violation of accounting rules, violations in the implementation of state (municipal) procurement and procurement of certain types legal entities, violations of tax legislation, other violations entailing the use of coercive measures.

As already noted, if the results of municipal control reveal violations in financial and economic activities, the control body will be obliged to send a representation or an order (and sometimes both), containing, among other things, a requirement to eliminate the violations.

Identification of violations in financial and economic activities requires taking measures to develop a set of measures - both to eliminate the data and to prevent similar violations in the future. It does not matter how such violations are 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 submission or order, failure to comply with which may result in the organization and its officials being brought to administrative liability.

Questions for control and discussion

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

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

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

4. Name the types of local budget revenues.

5. Characterize non-tax budget revenues.

6. List the stages of the budget process.

7. Name the participants in the budget process.

8. What are the powers of financial control authorities?

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

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

12. Describe the methods for determining suppliers (contractors, performers)?

13. Name the types of municipal financial control and 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 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 Russian Federation

Criminal Code of the Russian Federation

Criminal Procedure Code of the Russian Federation

Law of the Russian Federation of April 27, 1993 No. 4866-1 “On appealing to court actions and decisions that violate the rights and freedoms of citizens”

the federal law dated January 13, 1995 N 7-FZ “On the procedure for covering the activities of public authorities in public funds mass media»

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

Federal Law of November 26, 1996 No. 138-FZ “On provision of constitutional rights citizens of the Russian Federation to elect and be elected to local government bodies"

Federal Law of July 25, 2002 N 114-FZ “On Combating Extremist Activities”

Federal Law of June 19, 2004 N 54-FZ “On meetings, rallies, demonstrations, processions and pickets”

Federal Law of July 21, 2005 No. 97-FZ “On state registration of charters of municipal entities”

Federal Law of July 27, 2006 N 149-FZ “On information, information technologies and information protection”

Federal Law of December 25, 2008 No. 273-FZ “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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Due to the fact that the Federal Law does not specifically indicate the competence of the executive body of a municipal formation (for example, a local administration), it can be any body authorized by the charter of a municipal formation or other legal act of local government.

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

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