Who exercises internal state financial control. Municipal internal financial control. Conducting a desk audit

Keywords

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

annotation scientific article on economics and business, author of scientific work - Uliana Yurievna Roschektaeva, Sergey Alexandrovich Roschektaev

At present, the issues of forming an institutional structure for ensuring financial security are among the strategic priorities of state policy, which indicates the 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 the optimization of the structure of public authorities 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 state bodies. This situation leads to a significant decrease in the quality of the effectiveness of financial control by state bodies. In this regard, there is a need to study and refine the role, function and place of the 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 the methodology and methodology for monitoring the efficiency of planning and spending budgetary funds, as well as measures to prevent violations of legislation in the public sector.

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

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

The text of the 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. At present, the issues of forming an institutional structure for ensuring financial security are among the strategic priorities of state policy, which indicates the 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 the optimization of the structure of public authorities 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 state bodies. This situation leads to a significant decrease in the quality of the effectiveness of financial control by state bodies. In this regard, there is a need to study and refine the role, function and place of the 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 the methodology and methodology for monitoring the efficiency of planning and spending budgetary funds, as well as measures to prevent violations of legislation in the public sector.

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

For citation: Roschektaeva U.Yu., Roschektaev S.A. Internal state (municipal) financial control in the context of the formation of the institutional structure // Scientific Bulletin of the Southern Institute of Management. 2018. №3. pp. 78-82. LIrt/My ogd/10.31775/2305-3100-2018-3-78-82 No conflict of interest

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

Ulyana Yu. Roshchektaeva, Sergey A. Roshchektaev

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

Krasnodar, Russian Federation

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

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 of control, first of all, is aimed at significantly reducing the risks of illegal and misappropriation of budgetary 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 RF BC, 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 constituent entities (municipalities)

Bodies providing cash services (carrying out cash transactions)

Federal Treasury Financial authorities of 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 subject of the Russian Federation (municipal formation) include the implementation of control measures in public sector organizations of the public legal entity that created this body (letter of the Ministry of Finance of Russia dated December 26, 2014 No. 02-10-11 / 67828). The procedure for the exercise of powers by internal financial control bodies

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

The functions of the bodies of internal and external state (municipal) financial control are partly duplicated. In order to avoid unnecessary duplication of control procedures in relation to the same objects of control, agreements on information exchange between such bodies may be concluded (letter of the Ministry of Finance of Russia dated 06.24.2013 No. 02-07-10 / 23809). In addition, it is advisable to coordinate the work on planning control measures between the territorial bodies of the federal financial supervision authority and the financial supervision authorities of the constituent entities of the Russian Federation (clause 5 of the letter of the Ministry of Finance of Russia dated 04.08.2015 No. 02-10-09 / 45065).

It is possible for financial authorities to be empowered to form internal financial control, provided for in Art. 269.2 of the RF BC, however, this is possible only if the possibility of a conflict of interest is excluded (letter of the Ministry of Finance of Russia dated October 30, 2013 No. 02-11-005 / 46166). Departments of institutions or persons vested with official duties, whose tasks include the exercise of control powers, are required to have autonomy, both organizational and functional, in relation to the departments of the institution (officials) who are obliged to form 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 of December 1, 2004 No. 703;

2) Rules for the exercise by the Federal Treasury of powers to control 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) normative 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 RF BC).

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

a) Financial supervisory authorities (article 269.2 of the BC

1. Compliance follow-up:

Budget legislation of the Russian Federation;

Other normative legal acts regulating budgetary legal relations.

2. Control over the completeness and reliability of reporting:

On the implementation of state (municipal) programs;

On the execution of state (municipal) assignments.

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

1. Control over the non-excess of the transaction amount over the limits of budgetary obligations and (or) budgetary appropriations.

2. Control over the compliance of the content of the operation with the code of the type of expenses of the budget classification of the Russian Federation, indicated in the payment document.

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

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

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

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

(municipal) programs, it may be possible to check the linkage of 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 of June 26, 2015 No. 640).

The powers of the relevant bodies of internal state (municipal) financial control include checking compliance by financial bodies (chief administrators (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 the use of these funds that meet the targets and indicators provided for by state programs (clause "b" clause 7 of Regulation No. 1092) .

Giving financial supervisory authorities such rights does not mean that they can exercise control over the activities of state bodies (local governments) of other public legal entities (letter of the Ministry of Finance of Russia dated September 12, 2014 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 the financial supervisory authorities of the constituent entities of the Russian Federation in exercising control over compliance by local governments with the conditions for the provision of interbudgetary transfers, see also letter of the Ministry of Finance of Russia dated 30.04.2015 No. 02-10-09 / 25199 and paragraph 4 of the letter of the Ministry of Finance of Russia dated 04.08. 02-10-09/45065.

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

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

not provided for by the current legislation.

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

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

In accordance with parts 11.2, 27.1 of Art. 99 of Law No. 44-FZ, the Federal Treasury carries out control procedures to verify the quality and effectiveness of state (municipal) financial control bodies, which are executive bodies (officials) of the 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 the internal municipal financial control bodies, the provisions of Part 2 of Art. 77 of Law No. 131-FZ.

In addition, the control in the field of procurement, provided for in clause 2, part 1, part 1 5 - 7 Art. 99 of Law No. 44-FZ, carried out by the Federal Treasury, financial authorities of the 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, written and oral explanations necessary for carrying out control measures (clause 10 of Regulation No. 1092). At the same time, the list of requested documents and materials is not limited - it is determined by officials independently, based on the subject (direction) of the control measure (letter of the Ministry of Finance of Russia dated April 30, 2015 No. 02-10-07 / 25390). Similarly, unless otherwise established by the regulatory acts of a constituent entity of the Russian Federation or a municipality, officials of the financial supervision body independently determine the list of information necessary for carrying out control measures. The control activity of the financial supervision body on

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

The financial control bodies check the observance by the object of control of the budgetary legislation of the Russian Federation in conjunction with other legal acts (including compliance with the provisions of the Labor Code of the Russian Federation, regional and other regulatory legal acts) in order to confirm the legitimacy 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 governing the procedure for sending employees on business trips should be taken into account.

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

Thus, since the list of documentary base and materials necessary and sufficient for the implementation of state (municipal) financial control is not defined, officials may request from the object of control any documents, materials necessary for the control measure, including constituent documents, local acts of the organization etc. (Letter of the Ministry of Finance of Russia dated April 3, 2018 No. 02-09-09/21626).

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

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

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

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

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

Checks;

revisions;

surveys;

authorization of operations.

Authorization of transactions refers to

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

State (municipal) financial control

The economic essence of the state (municipal) financial control (hereinafter referred to as GMFC) is to perform the feedback function in the public finance management system. The subject of state financial control is public finance, traditionally considered as a system of monetary relations established by the state, in the process of implementation of which the formation and spending of centralized monetary funds takes place.

In accordance with the RF BC, state financial control is understood as control in the public sector. The purpose of such control is to ensure compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations. Similarly, municipal financial control is carried out in the field of budgetary relations at the local level. As a subject of municipal control, one can consider budgetary relations that arise in the process of generating revenues and spending local budgets, implementing municipal borrowings, regulating municipal debt, and implementing the budget process.

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

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

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

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

Preliminary state (municipal) financial control is carried out in order to prevent and prevent violations of budget legislation in the process of authorizing operations and monitoring budget obligations. It plays the most important preventive role in the GMFC system, preventing violations.

Subsequent state (municipal) financial control carried out after the completion of financial and economic operations. The main goal of the subsequent GMFC is to identify and suppress violations of budget legislation. The GMFC bodies exercising subsequent financial control pay special attention to verifying complete and reliable reporting on the immediate results of the use of budgetary funds (within the framework of target programs and state (municipal) assignments). In addition, the most important task performed during the subsequent GMFC is to oversee the proper enforcement of the budgetary legislation of the Russian Federation and other legal acts regulating budgetary legal relations in the object of control.

Rice. 10.2.1.

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

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

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

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

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

According to the latest amendments to the Budget Code of the Russian Federation, Rosfinnadzor's priority in the public sector will be to control the completeness and reliability of reporting on the implementation of government programs, including reporting on the execution of government assignments.

The Federal Treasury (financial authorities of the constituent entities of the Russian Federation and municipalities), through the authorization of operations, exercises control over:

for not exceeding the amount but the operation over the limits of budgetary obligations and (or) budgetary appropriations;
compliance of the content of the transaction with the budget classification code of the Russian Federation specified in the payment document submitted to the Federal Treasury by the recipient of budget funds;
availability of documents confirming the occurrence of a monetary obligation payable at the expense of the budget.

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

The main managers (managers) of budgetary funds, in addition to internal financial control, carry out internal financial audit. Internal audit is an activity to provide independent and objective guarantees and consultations aimed at improving the activities of an economic entity. Internal financial audit in the public sector includes an assessment of the reliability of internal financial control and preparation of recommendations to improve its efficiency, confirmation of the reliability of budget reporting and compliance of the budget accounting procedure with the methodology and budget accounting standards on an equal footing, as well as preparation of proposals to improve the economy and efficiency of the use of budget funds.

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

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

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

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

Rice. 10.2.2.

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

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

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

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

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

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

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

State and municipal financial control is implemented on the basis of a number of specific methods, the list of which is established by the Budget Code of the Russian Federation. These include audit, verification, examination and authorization of operations.

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

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

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

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

Authorization of operations consists in making a permissive inscription after checking the documents submitted for the purpose of financial transactions for their presence and (or) for the compliance of the information indicated in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

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

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

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

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

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

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

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

In practice, it is not uncommon for the head of a medical institution to purchase a car for business trips at the expense of funds provided for the purchase of medicines, or the institution directs federal budget funds to pay for utilities consumed by the tenant - a commercial organization. The legislation provides for the imposition of an administrative fine within two years from the date of the misuse of budgetary funds. The amount of the fine depends on the subject held liable: from 20,000 to 50,000 rubles. - for an official and from 5 to 25% of the amount of funds received from the budget, used for other purposes - for a legal entity. In addition, an official may be disqualified for a period of one to three years. Bringing to administrative responsibility for the misuse of budgetary funds is carried out by the state financial control bodies through the executive branch of government:

1) the Federal Service for Financial and Budgetary Supervision - in relation to federal budget funds, including those allocated in the form of transfers, budget loans, investments and funds from state extra-budgetary funds;
2) the executive authorities of the subject of the Russian Federation, endowed with the authority to exercise state financial control - in relation to funds from other budgets. When committing misuse of budgetary funds, as well as funds of state non-budgetary funds in a large and (or) especially large amount, criminal liability is provided1. In addition, the Code of Administrative Offenses of the Russian Federation contains a total of 18 administrative offenses in the public sector, including such as violation of the procedure for submitting budget reporting; preparation, approval and maintenance of budget estimates; the procedure for the adoption of budgetary obligations, the formation of a state task; conditions for the provision of intergovernmental transfers, budget investments, loans and subsidies.

Bodies of state (municipal) financial control in case of detection of violations of the law that go beyond their competence, send information to the relevant state authorities and (or) law enforcement agencies. Variants of realization of materials of control actions are presented on fig. 10.2.3.

Rice. 10.2.3.

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

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

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

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

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

By virtue of h. 2 Article. 269.2 of the RF BC, when exercising the powers of internal state (municipal) financial control, the bodies of such control:

conduct inspections, audits and surveys;

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

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

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

According to Art. 267.1 of the RF BC, the state (municipal) financial control body may carry out the following control measures:

verification, which means the performance of control actions for documentary and actual study of the legality of financial and business transactions, 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 cameral and field. Desk audits are understood as audits conducted at the location of the state (municipal) financial control body on the basis of budget reporting and other documents submitted at its request. Field inspections - inspections carried out at the location of the object of control, during which the actual compliance of the operations performed with the data of budget reporting and primary documents is determined;

audit, which is a comprehensive audit of the activities of the object of control, which is expressed in the conduct of control actions for documentary and actual study of the legality of the entire set of financial and business transactions, the reliability and correctness of their reflection in accounting and budget reporting. The results of the check, audit are drawn up by an act;

survey, which consists in the analysis and assessment of the state of a certain area of activity of the object of control, including internal financial control and internal financial audit. The results of the survey are documented in the conclusion;

authorization of transactions, which is understood as the affixing of a permissive inscription after checking the documents submitted for the purpose of carrying out financial transactions for their presence and (or) compliance of the information indicated in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

Based on the provisions of Art. 266.1 of the RF BC, the objects of state (municipal) financial control are state (municipal) institutions.

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

Thus, control over the completeness and reliability of reporting on the execution of state (municipal) tasks, regardless of the sources of financial support, subsidies for financial support for the implementation of state (municipal) tasks to budgetary institutions, is carried out by internal state (municipal) financial control bodies endowed with the indicated powers in accordance with in the manner 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.

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

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

request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in writing and orally, necessary for the implementation of control measures.

It should be noted that these requests, acts of inspections and audits, conclusions prepared on the basis of the results of surveys, presentations and instructions are handed over to the representative of the control object or sent by registered mail with a return receipt or in another way indicating the date of its receipt by the addressee, including with the use of automated information systems. The deadline for submitting information, documents and materials is set in the request, calculated from the date of receipt of the request and is at least three working days. Documents, materials and information necessary for carrying out control measures shall be submitted in the original or copies certified by the objects of control;

when carrying out on-site inspections (audits), upon presentation of official certificates and a copy of the order (instruction) of the head (deputy head) on conducting an on-site inspection (audit), visit the premises and territories occupied by persons in respect of which the inspection (audit) is being carried out, demand the presentation of the delivered goods, results of work performed, services rendered;

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

issue representations, orders to eliminate the identified violations;

send notifications on the application of budgetary coercive measures in cases provided for by the RF BC;

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

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

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

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

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

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

It should be noted that according to Part 3 of Art. 266.1 of the Budget Code of the Russian Federation, non-submission or untimely submission by objects of control to the state (municipal) financial control bodies of the above information, documents and materials, as well as their submission not in full or submission of false information, documents and materials, obstruction of the legitimate activities of officials of state (municipal) financial control bodies ( municipal) financial control entail the responsibility established by Art. 19.7 of the Code of Administrative Offenses of the Russian Federation. The commission of this offense may lead to a warning or 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 lawful activities of officials of internal state (municipal) financial control bodies is applied under Art. 19.4.1 of the Code of Administrative Offenses of the Russian Federation.

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 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 the financial support of the tasks and functions of local self-government and determines the basic principles for the organization and implementation of municipal financial control.

2. In this Procedure, the following concepts and terms are used:

2.1. Municipal financial control is the activity of bodies endowed with appropriate powers, carried out using specific organizational forms and methods, in order to establish the legality and reliability of financial transactions, an objective assessment of the economic efficiency of financial and economic activities, increase revenue revenues to the budget and preserve 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 appropriations for the planned period, revenues received by the budget of the city of Kurgan, and their distribution between the main managers (managers) and recipients of funds from the budget of the city of Kurgan, as well as compliance with the law in terms of coordinating the provision of tax credits, deferrals and installments for the payment of taxes and other obligatory payments to the budget of the city of Kurgan.

2.3. The current municipal financial control is carried out over the activities of the main managers (managers) of budgetary funds, recipients of funds from the budget 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, budget list, notification of budgetary appropriations or other legal basis for their receipt, for cash payments by administrators of budget deficit financing sources for repayment of budget deficit financing sources, for the organization and exercise of financial control by the chief administrators of budget revenues and chief administrators of budget deficit financing sources for their subordinate administrators to carry out administrative functions, as well as for 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 certain 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 auditing and auditing the financial and economic activities of the chief administrators (managers), recipients of funds from the budget of the city of Kurgan, chief administrators of budget revenues of the city of Kurgan, chief administrators of sources of financing the deficit of the budget of the city of Kurgan and subordinate administrators after the financial business operations, 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. Misappropriation of the budget funds of the municipality of the city of Kurgan - their direction for purposes that do not meet the conditions for their receipt, determined by the decision on the budget of the city of Kurgan, budget schedule, notification of budgetary appropriations, 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 administrators (managers), recipients of the budget of the city of Kurgan, or use material assets that are in municipal ownership, or are recipients of budget loans, budget investments and municipal guarantees from the budget of the city of Kurgan.

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

2.8. Audit - a system of mandatory control actions for documentary and factual verification of the legality and validity of the economic and financial operations of the object of control committed in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant (accountant) and other persons on which, in accordance with the legislation of the Russian Federation and the regulations of local governments, are responsible for their implementation. The bodies exercising municipal financial control carry out field audits.

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

2.10. Inspection - prompt identification of the state of affairs on a specific issue that is 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 audit.

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

1. The main tasks of municipal financial control in the municipality of the city of Kurgan are:

1.1. Identification, prevention and suppression of illegal and inefficient actions for the formation, distribution and use of budgetary funds, including an assessment of the reliability of the volume and quality of the results obtained, the validity and reliability of accounting for the costs of their achievement.

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

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

2.1. Organization and implementation of control over 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. Evaluation of the validity of income and expenditure items of the draft budget of the city of Kurgan.

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

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

2.5. Implementation of control over the actual and timely execution of income 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 Administration of the city of Kurgan.

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

2.8. Analysis of identified deviations from the established indicators of the budget 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 funds from the city budget, including in state banks and other financial and credit institutions.

2.10. Control over the correctness and validity of the calculations of estimated appointments.

2.11. Control over the completeness, timeliness and intended purpose of the 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 appropriations.

2.13. Control over the cash payments of administrators of budget deficit financing sources for the repayment of budget deficit financing sources, over the organization and exercise of financial control by the chief administrators of budget revenues and the chief administrators of budget deficit financing sources over their subordinate administrators for the implementation of administrative functions, over the implementation of administrative functions by the chief administrators who are administrators of the budget revenues of the city of Kurgan and administrators of sources of financing the budget deficit of the city of Kurgan, as well as the observance by the recipients of budget loans, budget investments and municipal guarantees of 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 (sureties) issued as security for transactions.

2.15. Control over the feasibility, 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. Control over the fulfillment of planned targets for the provision of municipal services and compliance with the 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 they carry 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. Control over the compliance of the activities carried out by the object of control with the constituent documents.

2.19. Control over the validity of the objects of control of the city's budget funds for calculating estimated appointments, the execution of cost estimates, the use of budgetary funds for their intended purpose, ensuring the safety of funds and material assets.

2.20. Control over the observance of financial discipline by the control objects, the correctness of accounting and reporting, the validity of operations with cash 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, operations with fixed assets and intangible assets, payroll settlements and other settlements with individuals, the validity of the incurred costs associated with current activities and capital expenditures, over 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 ways 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 the budget of the city of Kurgan, the chief administrators of budget revenues of the city of Kurgan, the chief 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, the 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 the present 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.

The current municipal financial control is carried out by the Kurgan City Duma in the course of consideration of certain issues of the 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 in the course of 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 municipality 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 Chamber of Control and Accounts of the city of Kurgan of municipal financial control, approved by the Kurgan City Duma, 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 Administration 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 municipality of the city of Kurgan, the 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 Administration of the city of Kurgan of municipal financial control, approved by the Resolution of the Administration of the city of Kurgan, this Procedure. The Department of Finance of the Administration of the city of Kurgan carries out preliminary, current and subsequent municipal financial control.

5. When exercising municipal financial control, the chief administrators of the budget of the city of Kurgan, the chief administrators of budget revenues of the city of Kurgan, the chief 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 the budget funds of the city of Kurgan exercise municipal financial control over the subordinate managers (recipients) of the budget funds of the city of Kurgan in terms of ensuring the lawful, targeted, efficient use of budget funds, as well as the use of subsidies, subventions by their recipients in accordance with the conditions and goals determined under provision of these funds from the budget of the city of Kurgan.

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

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

The chief administrators of the budget revenues of the city of Kurgan have the right to conduct inspections of subordinate administrators of the 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 subdivisions of internal financial audit (internal control) that develop and monitor compliance with internal standards and procedures for drawing up and executing the budget, drawing up budget reporting and maintaining budget accounting, as well as preparing and organizing the implementation of measures aimed at increasing effectiveness (efficiency and economy) of the use of budgetary 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. The procedure for planning the 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 suddenness of the planned control measures, the 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 counting chamber.

The annual work plans of the Chamber of Control and Accounts are approved by the Head of the city of Kurgan at the suggestion 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 avoid duplication, the bodies exercising financial control coordinate plans of control measures among themselves.

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

Additional and unscheduled control measures can 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, at the request of the heads of the bodies of the Administration of the city of Kurgan and on motivated instructions prosecutors, law enforcement agencies.

Additional and unscheduled control measures (no more than 30% of the total number of events 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, permanent deputy commissions, resolutions of the Head of the city of Kurgan, decisions of the Board of the Chamber, as well as on the motivated instructions of the bodies Prosecutors, law enforcement agencies.

Section 5. Information on the carried out control measures

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 measures taken in the manner prescribed by the Regulations on the Chamber of Control and Accounts of the city of Kurgan. Information on the results of the control measures carried out is subject to publication (promulgation) in agreement with the Chairman of the Chamber of Control and Accounts of the city of Kurgan.

2. The Department of Finance of the Administration of the city of Kurgan submits information on the control measures taken, on the violations detected, on the elimination of the identified violations to the Head of the Administration of the city of Kurgan on a quarterly basis, on an accrual basis from the beginning of the year, no later than the 20th day following the reporting quarter.

3. The main managers of the budget of the city of Kurgan and the chief administrators of the budget revenues of the city of Kurgan provide information on the control measures taken, on the violations detected, on the elimination of the identified violations in the form of a report to the director of the Department of Finance of the Administration of the city of Kurgan quarterly, on an accrual basis from the beginning of the year, no later than 10 date following the reporting quarter.

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

1. According to the results of the control measures 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.

The documents are not allowed blots, erasures and other corrections.

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

Submissions, 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 measures taken to implement the above documents shall be notified to the bodies exercising municipal financial control immediately.

3. Liability for non-fulfillment or improper fulfillment of representations, instructions 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 the heads of the object of control, in which control measures are carried out

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

2. The head of the object of control is obliged to provide for verification all the necessary 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 object of control.

3. In the event that the employees of the control object refuse to provide the necessary documents or other obstacles arise for the conduct of the control measure, the head of the body exercising financial control reports these facts to the head of the relevant Department of the Administration of the city of Kurgan in charge of the control object, and (or) to the body, according to on behalf of which the audit is being carried out.

4. The head of the object of control has the right to familiarize himself with the results of the control measure in the course of its implementation.

5. The head of the object of control, in accordance with the current legislation, shall be liable if measures to eliminate the identified violations as a result of the control measure carried out and to bring the guilty officials to account are not taken, or the measures taken are insufficient.

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

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

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

External municipal financial control in the sphere of budgetary legal relations is the control activity of the bodies of municipalities ( Art. 265 BK RF).

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

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

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

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

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

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

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

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

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

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

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

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

Municipal financial control is also divided into preliminary and subsequent.

Preliminary control is carried out in order to prevent and suppress budget violations in the process of executing the budgets of the budget system of the Russian Federation. Subsequent control is carried out based on the results of the execution of the budgets of the budgetary system of the Russian Federation in order to establish the legality of their execution, the reliability of accounting and reporting.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Here are some examples of violations of budget legislation.

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

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

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

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

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

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

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

Questions for control and discussion

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

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

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

4. Name the types of local budget revenues.

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

6. List the stages of the budget process.

7. Name the participants in the budget process.

8. What are the powers of financial control bodies?

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

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

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

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

BIBLIOGRAPHY

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

Budget Code of the Russian Federation

Civil Code of the Russian Federation

Civil Procedure Code of the Russian Federation

Code of the Russian Federation on Administrative Offenses

Tax Code of the Russian Federation

Labor Code of the Russian Federation

Criminal Code of the Russian Federation

Code of Criminal Procedure of the Russian Federation

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

Federal Law No. 7-FZ of January 13, 1995 “On the procedure for covering the activities of public authorities in the state media”

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

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

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

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

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

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

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

Federal Law No. 25-FZ of 02.03.2007 “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

Editor<initials and surname>**

Technical editor<initials and surname>**

federal state budgetary

educational institution of higher education

Oryol State University named after I.S. Turgenev"

Signed for printing<the date>**Format 60×90 1/16.

Conv. oven l.<number>.** Circulation<number> copy**.

Order No.<number>***

Printed from the finished original layout

<name and address of the printing house>**

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

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

All about car tuning

Who exercises internal state financial control. Municipal internal financial control. Conducting a desk audit

annotation scientific article on economics and business, author of scientific work - Uliana Yurievna Roschektaeva, Sergey Alexandrovich Roschektaev

Related Topics scientific papers on economics and business, author of scientific work - Roschektaeva Ulyana Yurievna, Roschektaev Sergey Alexandrovich

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

The text of the scientific work on the topic "Internal state (municipal) financial control in the context of the formation of an institutional structure"

State (municipal) financial control