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Budget law. Budgetary control bodies (most important)

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53. Budget control bodies

The system of budget control bodiesprovided for in Art. Art. 266-270 BK RF.

Representative (legislative) bodies of all levels of government create their own control bodies.

At the federal level such body is the Accounts Chamber of the Russian Federation, established in accordance with the provisions of the Federal Law of January 11, 1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation", at the regional level - representative (legislative) authorities of the constituent entities of the Russian Federation create their own chambers of control and accounts, the activities of which are regulated by the legislation of the relevant constituent entity.

Local governments municipal control bodies are created in accordance with the requirements enshrined in the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" and the regulatory legal acts of the relevant local self-government bodies.

Budget control carried out by executive authorities and local governments: the Federal Service for Financial and Budgetary Supervision, the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation and municipalities, the main managers, managers of budgetary funds. The forms and procedure for exercising control by executive authorities, local governments are established by the Budget Code of the Russian Federation, other acts of budgetary legislation and regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation and local governments.

The Federal Service for Financial and Budgetary Supervision and the Federal Treasury act in accordance with the Regulations on the Federal Service for Financial and Budgetary Supervision (approved by Decree of the Government of the Russian Federation of June 15, 2004 No. 278) and the Regulations on the Federal Treasury (approved by Decree of the Government of the Russian Federation of December 1 2004 No. 703).

The control bodies of the executive power of the subjects of the Russian Federation are created in accordance with the legislation of the corresponding subject of the Russian Federation (laws and codes of the subject of the Russian Federation, regulatory legal acts of the highest officials of the executive authorities), and the control bodies of local self-government - in accordance with the regulatory legal acts of municipalities.

The main administrators and administrators of budgetary funds are executive authorities and other direct recipients of budget funds that exercise intradepartmental financial control. This control is carried out in subordinate institutions and organizations by the control and audit departments of ministries and departments, the relevant departments of the executive authorities. The control functions of these bodies are carried out in accordance with the regulatory legal acts of the appropriate level, which determine the procedure for the work of these bodies.

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