LECTURE No. 8. State control in Russia

The date of creation of state financial control in Russia is considered to be 1656. In order to improve the efficiency of financial management, the Accounts Order was established under the supervision of the Imperial Duma. This department supervised the conduct of state revenues and expenditures.

The Counting Order considered state finances according to the books of other central Orders and land institutions, turned to them with requests for the execution of appropriations given by officials, ambassadors, regimental governors, called zemstvo kissers from the cities to report with their income and expense books.

Under Peter I, the Senate became the highest financial institution in Russia, the Boards were formed, replacing the managerial functions of the previously existing Orders.

Later, the Revision Board became the controlling institution of Russia. She was in charge of the accounts of all government revenues and expenditures, and she also exposed abuses in the collection of revenues and the use of expenditures. Under Catherine I, the Supreme Privy Council became a financial institution, while control functions were retained by the Senate and the Revision Board.

In the era of Catherine II, there was a merger of the Revision Board and the Board of Chambers as part of the provincial treasury chambers. As a result of the reform of the state structure, control in the provinces of Russia was decentralized.

The Ministry of Finance was established on September 8, 1802. The Department of the State Treasury functioned as part of the ministry, which was divided into administrative and accounting parts. Alexander I in 1810 established the Main Directorate for the Audit of State Accounts.

Nicholas I established a special political control, different from the state.

Alexander III adopted a new law on state control. During the revolution, the All-Russian Central Executive Committee approved the Regulations on workers' control. The revival of control in the state took place in 1994-1995. thanks to the formation of the Chamber of Control and Accounts in Moscow and the Accounts Chamber of the Russian Federation.

In modern conditions, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law of January 11.01.1995, 4 (No. XNUMX-FZ) "On the Accounts Chamber of the Russian Federation". The main task of this body is the examination of draft laws and other normative legal acts on the problems of budgetary and financial policy and the improvement of the budgetary process in Russia.

The Accounts Chamber is a permanent body of state financial control formed by the Federal Assembly of the Russian Federation and accountable to it. The competence of the Accounts Chamber includes control over the execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds. The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity.

A discrepancy is displayed in the execution of the assignment of budgetary funds and the volume allocated. When designing the federal budget and the budgets of off-budget funds, the validity of income and expenses is assessed. After the completion of the completed main financial plan, an analysis of the expenditure of funds is carried out and their effectiveness is calculated. Much attention is paid to control over the use of state property.

In the process of developing draft laws and regulations affecting the expenditure side of the budget, their financial expertise is carried out.

Based on the results of budget execution, a report is being prepared, which will subsequently be submitted to the Federation Council and the State Duma of the Russian Federation.

In general, the following groups of activities of the Accounts Chamber can be presented:

1) control and revision. The implementation of this function takes place on the basis of control over the execution of the budget already in the reporting year. The auditors of the Accounts Chamber carry out a set of audits on the items of the federal budget and the budgets of non-budgetary funds;

2) expert-analytical. This group is represented by conducting expert reviews on the subject of budgets and finances of Russia of various projects (budget, laws, targeted federal programs, international treaties). This also includes the analysis of all violations in the system of drawing up, consideration, approval, and execution of the budget. The results of the analytics are submitted for consideration to the Federation Council and the State Duma. Together with the received report, proposals can be submitted to prevent and correct deficiencies;

3) information. In terms of financial relationships, government authorities may have questions. The duties of the Accounts Chamber include the resolution of these issues.

Control powers are assigned to the Accounts Chamber. Everything related to the receipt, transfer, use of financial resources and property is under the financial supervision of the Accounts Chamber.

In accordance with the Federal Law of January 11.01.1995, 4 No. XNUMX-FZ "On the Accounts Chamber of the Russian Federation", the Accounts Chamber can control all state bodies and institutions in the Russian Federation, federal non-budgetary funds, local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations.

The Accounts Chamber, in the process of executing the federal budget, controls the completeness and timeliness of cash receipts, the actual spending of budgetary appropriations in comparison with the legislatively approved indicators of the federal budget, identifies deviations and violations, analyzes them, and makes proposals for their elimination.

The Accounts Chamber on a quarterly basis, in accordance with the established form, submits to the Federal Assembly of the Russian Federation an operational report on the implementation of the federal budget, which provides actual data on the formation of income and expenses incurred in comparison with the indicators approved by the federal law on the federal budget for the current year for the past period, quarter.

The form of the report is approved by the State Duma in agreement with the Federation Council.

In order to ensure the timely collection and processing of information necessary for the Accounts Chamber to draw up a report on the execution of the federal budget, the Russian Federation introduces mandatory financial reporting for all federal executive bodies, enterprises, institutions and organizations. The decision on the specific timing of the introduction and forms of these reports is taken by the Government of the Russian Federation upon the presentation of the Accounts Chamber.

Operational control data is used in planning audits and inspections.

The Accounts Chamber exercises control over:

1) management and servicing of the state internal and external debt of the Russian Federation;

2) the legality, rationality and efficiency of the use of foreign credits and loans received by the Government of the Russian Federation from foreign states and financial organizations;

3) the efficiency of placement of centralized financial resources issued on a returnable basis;

4) provision of state loans, as well as funds free of charge to foreign states and international organizations.

The Accounts Chamber controls the formation and efficiency of the use of funds from federal non-budgetary funds and foreign exchange funds administered by the Government of the Russian Federation.

The Accounts Chamber exercises control over the receipts to the federal budget of funds received:

1) from the disposal of state property (including its privatization, sale);

2) from the management of objects of federal property.

The Accounts Chamber of the Russian Federation carries out inspections of the financial and economic activities of the Central Bank of the Russian Federation, its structural divisions and institutions. These checks are carried out in accordance with the decisions of the State Duma, taken only on the basis of proposals from the National Banking Council.

The Accounts Chamber conducts an examination and gives opinions on:

1) the draft federal budget, the validity of its revenue and expenditure items, the size of the state internal and external debt and the federal budget deficit;

2) problems of budgetary and financial policy and improvement of the budgetary process in the Russian Federation;

3) draft legislative and other regulatory legal acts on budgetary and financial issues submitted for consideration by the State Duma;

4) draft international treaties of the Russian Federation, entailing legal consequences for the federal budget;

5) projects of programs financed by federal budget funds.

On other issues within its competence, the Accounts Chamber prepares and submits opinions or written responses based on:

1) requests of the President of the Russian Federation;

2) instructions of the Federation Council or the State Duma, formalized by the relevant resolutions;

3) requests from committees and commissions of the Federation Council and the State Duma;

4) requests from deputies (members) of the Federation Council and deputies of the State Duma;

5) requests from the Government of the Russian Federation;

6) requests from public authorities of the constituent entities of the Russian Federation.

The Accounts Chamber systematically analyzes the results of ongoing control measures, summarizes and investigates the causes and consequences of the identified deviations and violations in the process of generating revenues and spending federal budget funds.

Based on the data obtained, the Accounts Chamber develops proposals for improving budget legislation and developing the budgetary and financial system of the Russian Federation and submits them to the State Duma for consideration.

Interaction of the Accounts Chamber with other control bodies of the Russian Federation

Control bodies of the President of the Russian Federation and the Government of the Russian Federation, the Federal Security Service of the Russian Federation, the Foreign Intelligence Service of the Russian Federation, law enforcement agencies, control bodies of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, tax authorities and others state control bodies, internal control bodies are obliged to assist the activities of the Accounts Chamber, provide information on the results of audits and inspections at its request.

When carrying out control and auditing activities within its competence, the Accounts Chamber has the right to involve state control bodies and their representatives, as well as on a contractual basis - non-state audit services, individual specialists.

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber cannot be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly of the Russian Federation that appointed them to the position in the Accounts Chamber.

An inspector of the Accounts Chamber in the performance of his official duties cannot be held criminally liable without the consent of the Collegium of the Accounts Chamber.

The activities of the Accounts Chamber cannot be suspended due to the dissolution of the State Duma.

Funds for the maintenance of the Accounts Chamber are provided for in the federal budget as a separate line.

The official salaries of inspectors of the Accounts Chamber are set at 20% higher than the corresponding salaries of employees of the Office of the Government of the Russian Federation.

The Accounts Chamber maintains relations with the accounting and control chambers and parliamentary oversight bodies of foreign states and their international associations, concludes cooperation agreements with them.

The Accounts Chamber regularly provides information about its activities to the media, publishes a monthly bulletin.

The annual report on the work of the Accounts Chamber is submitted to the Federation Council and the State Duma and is subject to mandatory publication.

Materials based on the results of inspections related to the preservation of state secrets are presented to the chambers of the Federal Assembly of the Russian Federation at closed meetings.

Positive changes envisaged by the draft law were noted related to the creation of a legal framework for the implementation of medium-term budget planning at all levels of the budget system, streamlining the budget process in terms of drawing up, reviewing and approving budgets of the budget system.

In violation of the Budget Code of the Russian Federation, certain main managers of federal budget funds enter into state contracts for the supply of goods, the performance of work, the provision of services for federal state needs without holding tenders.

The Accounts Chamber established facts of non-compliance with the Federal Law of November 21.11.1996, 129 (No. XNUMX-FZ) "On Accounting", violations of the accounting procedure and preparation of financial statements, distortion of accounting data and reporting in the main managers of federal budget funds and subordinate to them institutions. The Accounts Chamber also established facts of violations of the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Customs Code of the Russian Federation, federal laws "On Science and State Scientific and Technical Policy", "On Licensing Certain Types of Activities", "On Environmental Expertise", "On Environmental Protection " and etc.

The Accounts Chamber drew the attention of the State Duma and the Federation Council to the need to make changes and additions to the RF BC in terms of:

1) specifying the norms that determine the structure and content of the draft federal law on the execution of the federal budget for the reporting financial year, as well as documents and materials submitted to the State Duma simultaneously with the report on the execution of the federal budget;

2) submitting, simultaneously with the report on the execution of the federal budget, reports on the results of the activities of federal ministries, federal services and federal agencies, managed by the President of the Russian Federation or the Government of the Russian Federation, for the reporting financial year, as well as establishing a procedure for reviewing data in committees and commissions of the State Duma reports;

3) submitting, simultaneously with the report on the execution of the federal budget for the reporting financial year, a full report of the Ministry of Finance of Russia on all violations of the budget legislation of the Russian Federation for the reporting period, taking into account information from the Federal Treasury and Rosfinnadzor;

4) submission simultaneously with the draft federal law on the federal budget for the next financial year of the list of objects and construction sites of the federal targeted investment program;

5) submitting to the State Duma, simultaneously with the report on the execution of the federal budget, a report on the implementation of the federal targeted investment program. In order to improve the validity of the indicators of the federal budget for the next financial year, the effectiveness of its implementation and for scientifically based planning of federal budget expenditures, the Accounts Chamber proposed:

1) define clear criteria for assessing the degree of effectiveness in achieving certain goals and solving the tasks set;

2) to develop a methodology for assessing the performance of the subjects of budget planning and the services and agencies under their jurisdiction.

The established practice of state financial control, the experience accumulated by the Accounts Chamber in organizing and exercising control over the formation and execution of the federal budget, the budgets of state off-budget funds, the use of federal property and its management, allow us to conclude that it is necessary to determine the legal status of external and internal financial control, create unified legal and methodological foundations of an integral system.

In fact, a two-tier system is proposed: federal bodies of state financial control, which include the Federal Service for Financial and Budgetary Supervision (with broad and fairly detailed powers) and the Accounts Chamber (with reduced powers compared to the current ones), and internal control bodies, which include the structural subdivisions of the executive authorities that carry out internal audit.

According to members of the Accounts Chamber, under such a system, Rosfinnadzor becomes the second body of state financial control, replacing or operating in the same legal field as the Accounts Chamber. Such subdivisions should (may) be created within each recipient of federal budget funds to exercise intradepartmental financial and other control, but they should not be defined as internal financial control bodies.

An unclear delimitation of the powers of external, internal and intradepartmental control bodies will inevitably lead in practice to a conflict of interests and create the basis for suspicions of bias, abuse or even corruption;

3) introduce changes and additions to the Budget Code of the Russian Federation that determine the legal status of the bodies exercising control over the execution of budgets at the corresponding levels of the budget system of the Russian Federation, establishing the following:

a) bodies of state, municipal external financial control exercise external control over the execution of the relevant budgets and budgets of state off-budget funds, conduct expert reviews of projects, federal and regional targeted programs;

b) bodies of state, municipal internal financial control exercise internal and intradepartmental financial control in the system of bodies of the executive branch of power exercising control powers throughout the Russian Federation and having their own divisions in federal districts.

One of the tasks of the Accounts Chamber is the financial expertise of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered from the federal budget or affect the formation and execution of the federal budget and the budgets of state non-budgetary funds. However, in legislative acts, regulations of the chambers of the Federal Assembly of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, the mechanism for implementing the tasks of the Accounts Chamber is not fixed. As a result, as a rule, only draft federal laws on the federal budget and the budgets of state off-budget funds are sent to the Accounts Chamber. Other drafts of federal laws, other regulatory legal acts, international treaties, federal programs, documents affecting the issues of the federal budget and public finance in general are sent to the Accounts Chamber from time to time.

The Code of the Russian Federation on Administrative Offenses (CAO RF) in terms of liability for financial offenses needs to be improved. A number of articles of this Code provide for the right of inspectors of the Accounts Chamber to draw up protocols on administrative offenses, but the mechanism for reviewing these protocols is imperfect. In this regard, the norms of the Code of Administrative Offenses of the Russian Federation on administrative offenses in their current form are not applied by the employees of the Accounts Chamber.

The results of research work on the issues of external state financial control in the system of medium-term budgeting, focused on results, improving the methods of tax control in the context of the ongoing tax reform, developing functional network approaches to build functional models of information interaction between the control and accounting bodies of the constituent entities of the Russian Federation in the process of their the main activities, current state and development directions of the information and telecommunication system of the Accounts Chamber, the development of educational and methodological materials to improve the skills of specialists of control and accounting bodies received a positive assessment and were recommended for use in the practical work of the Accounts Chamber.

In accordance with the Regulations, the NII SP as the basic organization is entrusted with the study of integration processes in the CIS member states in the field of finance, economics and law, coordination of the development and implementation of research programs in cooperation with research institutions of the CIS member states.

Measures were taken to implement the plan of joint activities under the Cooperation Agreement between the Accounts Chamber of the Russian Federation and the Accounts Committee for Control over the Execution of the Republican Budget of the Republic of Kazakhstan.

In 2000, in order to form a scientifically based policy in the field of financial control, a public Expert Advisory Council was established under the Chairman of the Accounts Chamber (hereinafter referred to as the Council). Its main task is to increase the efficiency of expert and analytical activities of the Accounts Chamber.

Members of the Federation Council, deputies of the State Duma and employees of the apparatus of the chambers of the Federal Assembly of the Russian Federation, leading scientists and experts of the country in various fields of economics and law work in the Council on a voluntary basis. The Council also took part in the international activities of the Accounts Chamber.

An important component of the daily work of the Council was publishing. Together with the publishing house "Financial control" in 2005, the Council published books on the problems of state financial control.

Improving the activities of the Accounts Chamber in modern conditions is aimed at solving the most important task of external state financial control - increasing the efficiency of government, including by providing the public with objective information about the quality of work of state institutions.

The large-scale reforms of public administration and the budgetary process being carried out in the Russian Federation, the need to control the implementation of priority national projects "Affordable and comfortable housing for the citizens of Russia", "Education", "Health", "Development of the agro-industrial complex" require an adequate modernization of the system of external state financial control as one of the most important conditions for guaranteeing the effectiveness and efficiency of the ongoing reforms.

Guidelines have been developed on the issues of conducting an audit of the effectiveness of public spending in the implementation of state guarantees for the provision of free medical care to the population of the Russian Federation, guidelines for auditing the effectiveness of the use of public funds allocated for combat training of the Armed Forces of the Russian Federation. Particular attention is planned to be paid to inspections of the effectiveness of the activities of state organizations, the adequacy of spending funds for the purchase of goods and the provision of services, in particular, large amounts of budget funds for paying for consulting services and other works, as well as inspections in the field of ensuring fair competition when concluding government contracts.

Joint work of the Accounts Chamber, the Control Department of the President of the Russian Federation and the control units of the apparatus of the plenipotentiary representatives of the President of the Russian Federation in the federal districts is planned to verify the implementation by federal executive authorities and executive authorities of the constituent entities of the Russian Federation of federal legislation in terms of ensuring the powers of local governments.

Among other most important control and expert-analytical activities planned for 2006, it is necessary to note the verification of the effectiveness of the work of tax and customs authorities in compliance with tax and customs legislation, the assessment of the effectiveness of control systems for the collection of taxes and other payments, the detection of evasion from their payment, analysis of compliance with the legislation of the Russian Federation and international agreements in the field of environmental protection, control of state capital investments and projects in the field of high technologies.

The Accounts Chamber considers that one of the most important tasks of state policy in the field of managing the public sector of the economy is to ensure an increase in the efficiency of state property management and privatization in the Russian Federation. In this regard, the Accounts Chamber will not only exercise external operational control over the implementation of the federal budget, but also participate in the operational audit of activities related to the disposal of federal property.

One of the important tasks of the forthcoming activities of the Accounts Chamber will be to analyze the effectiveness and legality of both already completed and planned privatization measures in order to ensure the interests of the state as the owner of federal property.

The Accounts Chamber will continue to work on coordinating the activities of control and accounting bodies in the constituent entities of the Russian Federation in solving the problems of ensuring the efficient and rational use of financial resources at each level of the budget system, improving the quality of financial management at the regional and municipal levels, achieving transparency of activities and ensuring accountability of public authorities subjects of the Russian Federation and local governments.

One of the most important activities of the Accounts Chamber will be the expansion and improvement of interaction with executive authorities and law enforcement agencies within the framework of concluded cooperation agreements in the field of identifying facts of misuse and theft of public funds and property, combating corruption and economic crimes, and assisting in identifying funding channels terrorist organizations, etc. Based on world experience and international standards, the Accounts Chamber will continue to work to ensure its information openness to society and organize “feedback” with citizens, including in the field of ensuring control over the most problematic areas of the public sector of the economy and the activities of bodies executive power to achieve socially significant goals. For these purposes, in accordance with the order of the Chairman of the Accounts Chamber, the Public Reception of the Accounts Chamber for the reception of citizens, officials and other persons was established, and the Regulations on the procedure for the work of the Public Reception were approved. Of particular importance for the Accounts Chamber will be the scientific developments carried out by the State Research Institute for System Analysis of the Accounts Chamber on the most important issues of economic and financial policy, improving tax and budget legislation, increasing the efficiency of external state financial control and its standardization.

Municipal financial control is economic relations regarding the formation and effective use of municipal property in cash and in kind, manifested in the legally regulated activities of subjects of property legal relations to control the receipt, movement and expenditure of municipal funds and municipal property.

Goals and main tasks of municipal financial control

The purpose of municipal financial control is to identify deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending money and material resources, providing grounds for taking corrective measures, in some cases - to bring the perpetrators to justice, obtain compensation for the damage caused, and take measures to prevent or reduce such violations in the future.

The main tasks of municipal financial control are:

1) control over the completeness and timeliness of the formation and execution of the city's budget for income and expenses, the reliability of financial statements;

2) control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of municipal financial resources, compliance with financial discipline;

3) control over the economic feasibility, lawful, targeted and efficient use of municipal financial and material resources, including municipal property, privatization of municipal property;

4) control over the provision and use of tax benefits, credit and borrowed funds attracted under the guarantees of the city, as well as other forms of municipal support;

5) control over 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;

6) control over the state of municipal internal debt;

7) control of normative legal acts of local self-government bodies affecting the income and expenses of the city budget, related to the management and disposal of other types of municipal property;

8) control over the completeness and timeliness of the implementation of measures to eliminate identified violations, the implementation of decisions taken by local governments based on the results of audits and inspections, the preparation of proposals aimed generally at improving the budget process and municipal property management. When solving these tasks, formal control (control of compliance) and (or) control over the efficiency of spending, using municipal funds and property is carried out.

Control over the efficiency of spending, use of municipal funds and property is aimed at checking how efficiently and economically local governments and recipients of municipal funds spend, use municipal funds and property received to perform the assigned functions and tasks. The subjects of such control are also the administrative and organizational systems of local governments and recipients of municipal funds.

Performance monitoring includes:

1) checking the economy of the use of municipal funds, achieving the desired results using the smallest amount of funds;

2) checking the productivity of the use of labor, financial and other resources in the process of productive and other activities, achieving the best result using a certain amount of funds;

3) verification of the effectiveness of activities in fulfilling the tasks assigned to the audited organization, achieving actual results in comparison with planned indicators, taking into account the amount of resources allocated for this.

Basic principles, forms, subjects and objects of municipal financial control

The main principles for the implementation of municipal financial control: legality, independence, objectivity, responsibility, publicity, consistency.

The principle of legality means the steady and exact observance of the norms and rules established by the legislation, legal acts of local self-government by all subjects of municipal financial control.

The principle of independence means that the subjects of municipal financial control are independent in terms of the implementation of control activities from state authorities, local governments and their officials, political and other public organizations. Impact and influence on them in order to change the formulated opinions and conclusions based on the results of control activities are not allowed.

The principle of objectivity means that municipal financial control is carried out using official documentary data and data documented during control activities in the manner prescribed by law and legal acts of local self-government, by applying methods that provide comprehensive and reliable information.

The principle of responsibility means that measures of legal responsibility are applied to the offenders of financial legislation. Release from legal liability of a person who has committed a financial offense is allowed on the grounds provided for by law and in the manner prescribed by law. Concealment of financial violations is not allowed. Employees exercising control are liable for illegal actions committed by them in the field of financial control in accordance with the law.

The principle of publicity means openness and accessibility for society and the media of information about the results of control (control and audit and expert and analytical) activities within the framework of municipal financial control, subject to the preservation of state, commercial and other secrets protected by law.

The principle of consistency means the unity of the legal foundations of control activities carried out within the framework of municipal financial control, the organization of interaction between subjects of municipal financial control.

The forms of municipal financial control are:

1) preliminary financial control - control in the process of considering draft budgets of the city, regulatory legal acts on budgetary, financial and property issues, control until the moment of making expenses;

2) current financial control - control over the receipt of income and expenditure of city budget funds, including funds from the use of municipal property, the movement of municipal property, the use of funds raised (credits, loans, guarantees) and the servicing of municipal debt immediately at the time of expenditure after confirmation of monetary obligations ;

3) subsequent financial control - control exercised by municipal financial control bodies based on the results of business transactions with city budget funds, including funds from the use of municipal property, and municipal property by legal entities and individuals.

Distinguish between internal and external control. Internal municipal financial control is carried out within the framework of the executive and administrative body - the city administration. The subjects of internal control are the head of the city administration, the finance committee, chief administrators, administrators of budgetary funds, their divisions and officials in accordance with their competence.

The subjects of external control are also the mechanisms for the implementation of internal control, the system of organization and management, aimed at improving the efficiency of the use of municipal resources (money and property).

Both external and internal control can be carried out with the involvement of specialized organizations and persons: experts, auditors, etc.

The objects of municipal financial control are the main managers, managers and recipients of the city budget funds, municipal enterprises, institutions and organizations, shares in the authorized capital of which are in municipal ownership, other participants in the budget process in the city, commercial and non-profit organizations, regardless of the type of activity, organizational - legal forms and forms of ownership, if they acquire and (or) exercise property and personal non-property rights and obligations on behalf of the city.

Methods for the implementation of municipal financial control

Methods of municipal financial control are understood as ways, ways, methods of achieving the goals of financial control. The methods of municipal financial control are verification, revision, audit, examination, control measurement, analysis, examination, etc.

Comprehensive audit (verification) of financial and economic (executive and administrative) activities in the field of municipal finance - a system of control actions for documentary and factual verification of the legality and validity, effectiveness and purposeful nature of operations performed by a controlled organization, the correctness of their reflection in accounting and reporting, and as well as the legality of the actions of the head and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and regulations, are responsible for their implementation.

Revision (verification) of financial and economic (executive and administrative) activities in the field of municipal finance is a single control action or study of the state of affairs in a certain area of ​​financial, economic or executive and administrative activities of the audited organization.

Audit - analysis of the reliability of financial statements, the reality and completeness of budget projections, the activities of bodies executing the budget, the financial activities of subjects of the departmental structure of expenses for the execution of the city budget in order to determine compliance with the requirements of legislative and other legal acts, prescribed conditions and established rules, as well as in order to development of proposals for the improvement of this activity.

Analysis - the study of the subject of control by its practical division into components according to signs, properties to study the causes and consequences of the identified deviations and violations in the process of generating income and spending budget funds and using municipal property.

Inspection - familiarization with the state of a certain area or issue of financial and economic or executive and administrative activities of a controlled organization.

Control measurement - verification of the reliability of drawing up acts for putting objects into operation after the completion of their construction or major repairs, the safety of inventory items.

Expertise is a competent study of any issues that requires special knowledge and the presentation of a reasoned opinion.

Powers of municipal financial control bodies when carrying out control measures

In accordance with the goals and main tasks of municipal financial control, the subjects of municipal financial control, within their competence, have the following powers:

1) check the constituent, registration, planning, reporting, accounting and other documents in order to establish the legality and correctness of the operations performed;

2) check the actual compliance of the transactions performed with the data of primary documents, including on the facts of receipt and issuance of the funds and material assets indicated in them, the actually performed work (rendered services);

3) conduct full and partial inventories of monetary and inventory assets, seal, if necessary, cash desks and cash rooms, material warehouses, storerooms, archives, inspect office and production premises, territory, equipment, buildings;

4) conduct cross checks of the receipt and expenditure of city budget funds, income from property in municipal ownership, comparison of records, documents and data available in the audited organization with the corresponding records, documents and data located in those organizations from which they were received or to which they were issued cash, material values ​​and documents;

5) organize the procedure for actual control over the availability and movement of material assets and funds, the correct formation of costs, the completeness of posting products, the reliability of the volume of work performed and services rendered, ensuring the safety of funds and material assets by conducting inventories, inspections, control launches of raw materials and materials into production, control analyzes of raw materials, materials and finished products, control measurements of work performed, examinations;

6) involve, in the prescribed manner, if necessary, specialists from other organizations in carrying out control activities;

7) check the accuracy of the reflection of the operations performed in accounting and reporting, including compliance with the established accounting procedure, comparison of entries in accounting registers with data from primary documents, comparison of reporting indicators with accounting data, check primary documents;

8) check the use and safety of budgetary funds, income from property owned by the municipality;

9) receive written explanations from officials and necessary certificates, copies of documents on issues arising during the conduct of control measures;

10) in order to obtain complete and reliable information necessary to exercise financial control over the targeted, rational and efficient use of allocated budget funds, receive from audited (verified) organizations materials on paper (copies of documents), as well as access to relevant computer programs , by means of which the specified subjects carry out accounting and tax accounting in electronic form, including databases created in the process of using the specified programs;

11) receive from credit institutions information on operations with budgetary funds of the city;

12) check, if necessary, the organization and state of internal (departmental) control;

13) exercise control over the implementation of instructions and decisions taken as a result of audits (audits), inform higher management bodies about the failure to take measures to eliminate shortcomings and violations identified by audits (audits);

14) in accordance with the established procedure, make proposals on improving the system of financial control, reviewing the current regulations and rules regarding the use and ensuring the safety of monetary and material resources owned by the municipality of the city;

15) determine, based on the program of the control measure, the necessity and possibility of applying certain control actions, methods and methods of obtaining information, analytical procedures, the volume of data sampling from the tested population;

16) send, in accordance with the procedure established by this decision, materials of inspections to law enforcement agencies.

When organizing and conducting control measures, formalizing and implementing their results, employees of municipal financial control bodies are required to be guided by legislation, legal acts of local governments.

Responsibilities of the heads of audited organizations

The head of the audited organization is obliged to create appropriate conditions for the auditing to carry out control activities - to provide the necessary premises, office equipment, communication services, stationery, and provide typing services.

At the request of the head of the group of inspectors (inspector), in the event that officials abuse their powers or damage to property, the head of the audited organization, in accordance with the current legislation of the Russian Federation, is obliged to organize an inventory of funds and material assets.

In the event that the employees of the audited organization refuse to submit the necessary documents or other obstacles arise that prevent the conduct of control measures, the head of the group of inspectors (inspector), and, if necessary, the head of the controlling body, report these facts to the body on behalf of which the control measure is being carried out.

Elimination of violations identified by control measures

A report on the elimination of violations and deficiencies identified during the audit (inspection) is submitted to the body or official who carried out the inspection within a calendar month from the date of signing the act (report) of the control measure.

The order to eliminate violations and shortcomings identified during the audit (inspection) is subject to mandatory execution by the heads of the audited organizations in full and on time.

A report on the elimination of violations and shortcomings identified during the audit (inspection) is submitted to the municipal financial control body within a calendar month from the date of signing the act (report) of the control measure.

Measures applied in case of violation of budget legislation

Violations of budget legislation in the formation, execution of the city budget, preparation of financial statements entail the application of measures provided for by budget legislation.

The preparation of materials for the application of coercive measures and bringing managers to the types of responsibility provided for by law is carried out by bodies or officials exercising municipal financial control and establishing violations of budget legislation.

Measures applied to violators of budget legislation by the head of the financial body executing the budget

Violations of budget legislation in the execution of the city budget entail the application of such measures as:

1) write-off in an indisputable manner of the city budget funds used not for their intended purpose;

2) write-off in an indisputable manner of the city budget funds subject to return, the term for the return of which to the city budget has expired;

3) writing off in an indisputable manner the amount of interest (fee) for the use of city budget funds provided on a reimbursable basis, the payment deadline for which has come;

4) collecting in an indisputable manner a penalty for the untimely return of city budget funds provided on a reimbursable basis, untimely transfer of interest (fee) for the use of city budget funds provided on a reimbursable basis;

5) collection in an indisputable manner of penalties from credit institutions for late execution of payment documents for the transfer of funds to be credited to the city budget (except for cases arising in accordance with the tax legislation of the Russian Federation), and city budget funds to be credited to the accounts of recipients of budget funds cities;

6) blocking budget expenditures;

7) issuing a warning to the heads of structural divisions of the city administration and recipients of city budget funds about improper execution of the budget process.

For misuse of budgetary funds and other violations of budgetary legislation, the heads (officials) of the main managers, managers and recipients of city budget funds are subject to disciplinary, financial liability in accordance with the current legislation of the Russian Federation.

Preparation of materials for attracting managers to the types of responsibility specified in this subparagraph is carried out by municipal control bodies that have established violations of budget legislation.

The procedure for applying coercive measures to violators of budget legislation by the head of the financial body executing the budget

The application of the above measures is carried out on the basis of the order of the head of the body executing the city budget - the chairman of the finance committee of the city administration or his deputy (in accordance with their authority).

The order is issued on the basis of:

1) a presentation signed by an official of the municipal financial control body, or an opinion of an official of the finance committee of the administration authorized to perform these actions;

2) conclusions of an official of the finance committee of the city administration on the expiration of the period for the return of city budget funds, interest (fees) for the use of city budget funds;

3) an act of verification (audit) of the recipient of the city budget funds.

The submission (conclusion) is drawn up within two months after the signing of the act of verification (audit) by the municipal financial control body, which established violations of budget legislation.

The order is issued within ten days from the date of signing the conclusion of the official of the finance committee of the city administration or the receipt by the finance committee of the city administration from the municipal financial control body of the submission and act of verification (audit).

The blocking of budget expenditures, for which the facts of misuse of the city budget funds were revealed, for the main administrators, administrators or recipients of the city budget funds, the financing of which is carried out through personal accounts opened with the finance committee of the city administration, is carried out by reducing the limits of budget obligations of the current year.

If the blocking of budget expenditures cannot be carried out within the limits of the budget obligations of the current year, it is carried out at the expense of the income of the budget recipient for the current financial year from entrepreneurial or other income-generating activities, and in the absence of such income - in the next financial year.

The cancellation of the blocking of city budget expenditures, for which facts of misuse of city budget funds have been revealed, is carried out by the chairman of the finance committee of the city administration on the conclusion of the municipal financial control body that established violations of budget legislation, or an official of the administration finance committee authorized to perform these actions.

With regard to the recipient of city budget funds that is not a budgetary institution (credit organization), the application of coercive measures provided for by the RF BC is carried out in the manner prescribed by law.

Actions to write off funds in an indisputable manner (blocking budget expenditures) can be appealed by a budget recipient in a judicial proceeding.

Author: Novikova M.V.

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