Lecture notes, cheat sheets
State and municipal finances. Measures taken in case of violation of budget legislation (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 44. 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. 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. 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). Author: Novikova M.V. << Back: Powers of municipal financial control bodies when carrying out control measures >> Forward: State off-budget fund We recommend interesting articles Section Lecture notes, cheat sheets: ▪ General theory of statistics. Lecture summary ▪ Criminal executive law. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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