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State and municipal finances. Powers of municipal financial control bodies when carrying out control activities (the most important)

Lecture notes, cheat sheets

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43. Powers of municipal financial control bodies during 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 the primary documents, including the facts of receipt and issuance of the funds and material assets indicated in them, the actually performed work;

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) to carry out counter checks of the receipt and expenditure of funds from the city budget, income from property owned by the municipality;

5) organize the procedure for actual control over the availability and movement of material assets and funds, the correctness of the formation of costs, the completeness of posting products, the reliability of the volume of work performed and services rendered;

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;

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

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

12) exercise control over the implementation of instructions and decisions taken as a result of audits (audits);

13) in accordance with the established procedure, make proposals on improving the system of financial control, reviewing existing regulations;

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

Author: Novikova M.V.

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