"Budget Code of the Russian Federation" from 07/31/1998 No. 145-FZ (Ed. From 03.08.2018)

BK RF Article 265. Types of State (Municipal) Financial Control

(as amended by Federal Law of July 23, 2013 No. 252-FZ)

1. State (municipal) financial control is carried out in order to ensure compliance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

State (municipal) Financial control is divided into external and internal, preliminary and subsequent.

2. The external state (municipal) financial control in the field of budget legal relations is the control activities of the Accounts Chamber of the Russian Federation, the Control and Accounts of the constituent entities of the Russian Federation and municipalities (hereinafter referred to as the authorities of the external state (municipal) financial control).

3. The internal state (municipal) financial control in the field of budget legal relations is the control activities of the Federal Treasury, the state (municipal) financial control bodies, which are by the authorities (officials) of the executive authority of the constituent entities of the Russian Federation, local administrations (hereinafter referred to as the authorities of the internal state (municipal ) Financial controls), financial bodies of the constituent entities of the Russian Federation (municipalities).

4. Preliminary control is carried out in order to prevent and prevent budget violations in the process of executing budget budgets of the Russian Federation.

5. Subsequent control is carried out according to the results of the budgets of the budget system of the Russian Federation in order to establish the legality of their execution, accuracy of accounting and reporting.

BK RF Article 269.2. Powers of the internal state (municipal) financial control on the implementation of the internal state (municipal) financial control

(introduced by Federal Law of 07/23/2013 No. 252-FZ)

3. The procedure for the implementation of powers by the authorities of the domestic state (municipal) financial control under the internal state (municipal) financial control is determined by federal laws, regulatory legal acts of the Government of the Russian Federation, the Supreme Executive Body of the State of the constituent entity of the Russian Federation, the municipal legal acts of local administrations, as well as standards for the implementation of the internal state (municipal) financial control.

(as amended by Federal Law of 03.07.2016 No. 345-FZ)

The procedure for the authority of the authorities of the domestic state (municipal) financial control under the internal state (municipal) financial control should contain the grounds and procedure for conducting inspections, revisions and surveys, including a list of officials authorized to make decisions on their conduct, on the frequency of their conduct, The rights and obligations of officials of the bodies of the domestic state (municipal) financial control, the rights and obligations of control facilities (their officials), including the organizational and technical support of inspections, revisions and surveys carried out by officials of the bodies of the internal state (municipal) financial control .

(as amended by Federal Law of December 29, 2015 No. 406-FZ)

The implementation standards of the internal state (municipal) financial control are approved by the Ministry of Finance of the Russian Federation, by the authorized body of the executive authority of the constituent entity of the Russian Federation, the local government body in accordance with the procedure for the authority of the authorities of the internal state (municipal) financial control on the internal state (municipal) financial control, Specific, respectively, federal laws, regulatory legal acts of the Government of the Russian Federation, the Supreme Executive Body of the State of the constituent entity of the Russian Federation, Municipal Legal Acts of Local Administrations.

(paragraph introduced by Federal Law of 07/03/2016 No. 345-FZ)

Federal Law of 06.10.2003 No. 131-FZ (ed. 0.08.2018)
"On the general principles of organizing local governments in the Russian Federation"
(with changes and additions that have entered into force from 19.08.2018)

Article 17.1. Municipal control

(introduced by federal law of 07/18/2011 No. 242-FZ)

1. Local governments organize and carry out the municipal control over compliance with the requirements established by municipal legal acts adopted on local matters, and in cases where the relevant types of control are attributed by federal laws to the powers of local governments, also municipal control over compliance with the requirements established by the requirements established by federal laws, laws of constituent entities of the Russian Federation.

(Part 1 as amended by Federal Law of 27.05.2014 No. 136-FZ)

2. The relations associated with the implementation of municipal control, the organization and conduct of inspections of legal entities, individual entrepreneurs, apply the provisions of the Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control (supervision) and municipal control. "

Municipal financial control is carried out in order to ensure compliance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

Municipal financial control is part of the (stage) of municipal self-government. Therefore, its main goal is the optimal use of financial resources for the development of the territory by ensuring the legality, feasibility and effectiveness of the formation and use of municipal finances, determining deviations from adopted standards if possible at the earliest stage for adopting corrective measures, determining the perpetrators, receiving compensation for caused Damage and prevent such violations in the future.

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

External municipal financial control in the field of budget legal relations is the control activities of the Accounts Chamber of the Russian Federation, the Control and Accounts of the constituent entities of the Russian Federation and municipalities.

The internal municipal financial control in the field of budget legal relations is the control activities of the Federal Financial and Budget Supervision Service, the bodies of the municipal financial control, which are according to the executive authorities of the constituent entities of the Russian Federation, local administrations, the Federal Treasury.

Preliminary control is carried out in order to prevent and prevent budget violations in the process of executing budgets of the budget system of the Russian Federation.

Subsequent control is carried out according to the results of the budgets of the budget system of the Russian Federation in order to establish the legality of their execution, accuracy of accounting and reporting.

The main tasks of municipal financial control are:

• 1) control over the completeness and timeliness of the formation and execution of the budget for income and expenses, the reliability of f ?? en ?? howling reporting;
• 2) control over the observance of 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 burden ??? of the tub, legitimate, targeted and efficient use of municipal f ?? en ?? out and material resources, including municipal property, the privatization of municipal property;
• 4) tax control;
• 5) control over the provision and use of tax benefits, credit and borrowed funds;
• 6) control over compliance with budget loans, budget investments and municipal guarantees of the conditions for allocation, receipt, targeted use and return of budgetary funds;
• 7) control over the state of municipal domestic debt;
• 8) control of regulatory legal acts of local governments affecting income and budget expenditures related to the management and disposal of other types of municipal property;
• 9) control over the completeness and timeliness of measures to eliminate the violations identified, the implementation of decisions adopted by local governments based on the results of audits and inspections, the preparation of proposals aimed at improving the budget process and management of municipal property.

Objects of municipal financial control are:

• - the main budget managers, the main budget revenue administrators, the main administrators of the sources of funding budget deficit;
• - Financial bodies in terms of compliance with the goals and conditions for the provision of intergovernmental 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 state-owned companies;
• economic partnerships and society with the participation of public legal entities in their statutory (share) capital, as well as commercial organizations with a share (contribution) of such partnerships and societies in their authorized capital;
• -uridic persons, individual entrepreneurs, individuals in terms of compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget of the budget system of the Russian Federation, agreements (agreements) on the provision of state or municipal guarantees;

Government bodies of state extrabudgetary funds;

• -uridic persons receiving funds from the budgets of state extrabudgetary funds under contracts for financial support for compulsory health insurance;
• - Credit organizations carrying out certain operations with budgetary funds, in terms of compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget of the budget system of the Russian Federation.

The subjects of financial control are organs and persons who have the right to carry out verification and effectiveness of the formation and use of municipal funds funds.

The population is worth a mansion among subjects of control. Formally, it cannot arrange a check of any object and cannot directly participate in the control procedure. However, since the municipal self-government is a form of exercise, the people of their power, therefore, participating in local self-government, it is impossible to remain outside the sphere of municipal financial control. As a source of local authorities, the population carries out its control function as directly and indirectly.

The principles of municipal financial control are negotiations that are used in the practical activity of subjects of control and, as a rule, enshrined in the regulatory framework. The following principles can be distinguished:

The principle of planity is born the most essence of control. Since control is a comparison of the real and pre-planned state of affairs, then the subjects of control in their work are based on monthly, quarterly and annual plans for conducting control measures;

The principle of legality suggests that the control bodies of the municipality in fulfilling their duties must comply with the existing lawscence, thereby ensuring the protection of the interests of society and its individual citizens;

The principle of responsibility includes several aspects: the responsibility of subjects of control for improper performance of their duties, the responsibility of control objects for the violations allowed by them and the responsibility of persons entering into legal relations with the subjects and objects of municipal financial control and directly subject to influence the results of control;

The principle of independence is the organizational and financial independence of controllers from individuals whose activities they check;

The principle of objectivity involves conducting control measures for a comprehensive and impartial assessment of the real facts of financial and economic activity of the object being checked and reflected in its reporting on the subject of legality, compliance with the main provisions, instructions and regulations manufactured by local governments in a part regulating the audited activities;

The principle of competence is necessary to identify the required level of training, experience and qualifications of employees of the bodies of municipal financial control, which meets the specifics of the subject of the subject and the tasks of control;

The principle of publicity requires the results of financial control results both prior to the object being checked for mobilizing efforts to eliminate the identified disorders and for those who formed a verifiable bodies;

The principle of the effectiveness of municipal financial control is that all controls formed in the system in such a way that it functions most effectively.

State (Municipal) Financial Control

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

In accordance with the BC of the Russian Federation under state financial control refers to control in the budget sector. The purpose of such control is to ensure compliance with the budget 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 budget relations at the local level. As a subject of municipal control, budgetary relations arising in the process of formation of income and the expenditure of local budgets, the implementation of municipal borrowing, regulation of municipal debt, the implementation of the budget process.

From an organizational point of view, the GMFC is the activities of authorized state authorities and local self-government controls:

• ensuring compliance with the budget legislation of the Russian Federation and other legal acts regulating budgetary legal relations;
• confirmation of confidence, completeness and compliance with the regulatory requirements of budget reporting;
• improving the economy, performance and efficiency of the use of budget funds of the budget system of the Russian Federation.

The implementation of the feedback function in the management system of state and municipal finances is provided through the implementation of control and audit and expert and analytical measures aimed at ensuring the principles of legality, efficiency, performance and feasibility of managing budget funds and state (municipal) property at all stages of the budget process.

Modern budget legislation divides the GMFK PA external and internal (by the nature of the relationship between the subject and the object), as well as the preliminary and subsequent (in time). Based on these criteria, schematically, the structure of organs carrying out the GMFC can be represented as follows (Fig. 10.2.1).

Preliminary State (Municipal) Financial Control it is carried out in order to prevent and prevent violations of budget legislation in the process of sanctioning operations and control of budgetary obligations. He plays a major preventive role in the GMFC system, not allowing violations.

Subsequent state (municipal) Financial control it is 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 GMFCs that follow follow-up financial control are paying particular attention to checking full and reliable reporting on the direct results of the use of budget funds (within the framework of targeted programs and state (municipal) tasks). In addition, the most important task performed during the subsequent GMFC is supervising the proper provision of compliance with the budget legislation of the Russian Federation and other legal acts regulating budgetary legal relations in the control object.

Fig. 10.2.1.

Currently, the question of allocating the current (operational) state (municipal) financial control remains a debate due to the lack of this concept in the BC of the Russian Federation. However, as the latter, it is possible to consider the implementation of an operational analysis of the execution of the federal budget of the Accounts Chamber of the Russian Federation.

The organs exercising internal GMFK are included in the organizational structure of the executive and local administrations. In accordance with the BC of the Russian Federation, these authorities include:

• Federal Financial and Budget Supervision Service (Rosfinnadzor);
• Federal Treasury;
• organs of the GMFC, which are by the authorities (officials) of the executive authority of the subjects of the Russian Federation, local administrations;
• Financial authorities of the subjects 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 auditing activities aimed at checking compliance with the budget legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations (hereinafter referred to as budget 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) tasks.

The Federal Financial and Budget Supervision Service (Rosfinnadzor) monitors compliance with budget legislation during the use of federal budget funds, interbudgetary transfers coming from the federal budget, funds of state extrabudgetary funds and material values \u200b\u200bin federal property. In the course of the test and supervisory measures in 2012, the distribution and use of 4772.56 billion rubles were verified, including the federal budget funds - 2513.75 billion rubles. Violations of legislation in the budget sector were identified using 749.64 billion rubles, which amounted to about 16% of proven funds. For materials transferred to law enforcement agencies, more than 100 criminal cases were initiated, individual perpetrators were brought to criminal responsibility1.

According to the latest changes made to the BC of the Russian Federation, the priority activity of Rosfinnadzor in the public sector will be the control of the completeness and reliability of reporting on the implementation of state 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 is monitored:

• for the unloading of the amount but operations on limits of budget liabilities and (or) budget allocations;
• compliance with the maintenance of the operation of the operation of the budget classification of the Russian Federation, specified in the payment document submitted to the Federal Treasury by the recipient of budget funds;
• The presence of documents confirming the emergence of a monetary obligation to be paid at the expense of budget funds.

It is necessary to pay special attention to the internal financial control carried out by the main managers (managers) of budgetary funds - executive bodies distributing budgetary funds under subordinate institutions. For example, the Federal Ministry, being the main manager of budget funds, distributes funds to the federal budget under the subordinate to federal state government agencies. The main managers are not authorities of state financial control, but have a number of control powers. On the other hand, they themselves, along with the subordinate managers and budget recipients, can act as internal financial control, which in this case is aimed at checking the compliance with the internal standards and procedures for the compilation and execution of the budget for expenditures, budgetary reporting and budget accounting, and also preparation and organization of measures to improve the economy and the effectiveness of the use of budgetary funds.

The main managers (managers) of budget funds in addition to internal financial control are carried out internal financial audit. Internal audit is an activity on the presentation of independent and objective guarantees and consultations aimed at improving the activities of the economic entity. Internal financial audit the budget sector includes an assessment of the reliability of domestic financial control and preparation of recommendations for improving its effectiveness, confirmation of the accuracy of budgetary statements and compliance of the procedure for maintaining budgetary accounting of methodology and budget accounting standards on a par, as well as the preparation of proposals for improving the economy and the effectiveness of the use of budgetary funds.

The authorities of the external state (municipal) financial control from an organizational point of view are independent of control objects and are in the structure of the legislative (representative) branch of power. Their composition includes:

• Accounts Chamber of the Russian Federation;
• Control and counting bodies of the subjects of the Russian Federation and municipalities.

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

The establishment of the Accounts Chamber of the Russian Federation in 1995 was associated with the practical implementation of democratic principles into the state system 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 provides various powers in the field of budgetary control: preliminary control at the stage of the formation of the draft law on the federal budget, operational control over the timely execution of the income and consumables of the federal budget, subsequent control at the stage of approval of the conclusion of the federal budget. A unified system for monitoring the formation and execution of the federal budget and budgets of state extrabudgetary funds is presented in Fig. 10.2.2.

Fig. 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 partly complement each other, secondly, the active position of the Accounts Chamber of the Russian Federation plays an important role of "checks and counterweights" in the system of separation of the authorities 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 Accounts of the constituent entities of the Russian Federation and municipal entities also implement budgetary powers:

• but the audit of effectiveness aimed at determining the economy and the effectiveness of the use of budgetary funds;
• examination of draft laws (decisions) on the budget, other regulatory legal acts of the budget legislation of the Russian Federation, including the validity of the indicators (parameters and characteristics) of the budget;
• Analysis and monitoring of the budget process, including the preparation of proposals, but to eliminate the revealed deviations in the budget process and improving the budget legislation of the Russian Federation.

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

• The main managers (managers, recipients) of budget funds, the main administrators (administrators) of budget revenues, the main administrators (administrators) of the sources of funding for budget deficit;
• Financial bodies (other authorized executive bodies of state power and local administration) in terms of the observance of the goals and conditions for the provision of intergovernmental 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;
• Economic partnerships and society with the participation of public legal entities in their statutory (share) capital.

The GMFK in relation to the second group of objects is carried out only in terms of compliance with the conditions for the provision of funds from the budget, in the process of verifying the main managers (managers) of budget funds that have granted them. Among them:

• Legal entities (with the exception of state (municipal) institutions, state (municipal) unitary enterprises, state corporations and companies, economic partnerships and societies with the participation of public legal entities in their statutory (share) capital), individual entrepreneurs, individuals - manufacturers of goods , works, services in terms of 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;
• government bodies of state extrabudgetary funds;
• legal entities receiving funds from the budgets of state extrabudgetary funds under financial health insurance agreements;
• Credit organizations carrying out separate operations with budgetary funds, in terms of compliance with the terms of contracts (agreements) on the provision of funds from the relevant budget of the budget system of the Russian Federation.

State and municipal financial control are 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 revision, verification, examination and authorization of operations.

Revision it is a system of mandatory control actions carried out mainly in a continuous way, according to the documentary and actual verification of financial and economic operations committed by the audit in a certain period, as well as their reflection in accounting and reporting. When conducting a revision, all financial and economic operations are checked, and the following continuous inspections of the most significant similarity and interrelated operations are required: Audit of funds, revision of settlements and revision of material values; Other financial and economic operations can be checked by a selective way.

Under check it is understood as a combination of control actions to study the main or individual issues and (or) directions of financial and economic activities carried out, as a rule, a selective way. The verification of financial and economic activities and the audit is distinguished by the fact that during the audit, it is necessary to carry out the verification by a continuous way of particularly significant similar and interrelated operations, whereas when verifying financial and economic activities, selective checks of the same type and interconnected operations are carried out.

The Budget Code of the Russian Federation shares checks on exit and cameral. Under exit the inspections are the inspections carried out at the location of the control object, during which, among whom, the actual compliance of the perfect operations of the budget (accounting) reporting and primary documents is determined. Under camellum the inspections are inspections held at the location of the state (municipal) financial control body on the basis of budget (accounting) reporting and other documents submitted by its request.

Survey it is to analyze and evaluate the state of a certain area of \u200b\u200bthe object of control.

Authorization of operations this is a permitting letter after checking the documents submitted to implement financial transactions, for their availability (or) for compliance with the information specified in them by the requirements of the budget legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

Considering the control measures From the point of view of time development, the following steps can be distinguished: obtaining information about the status of the control object, comparing the data obtained with scheduled indicators, assessing the magnitude of deviations and the degree of their influence on the functioning of the control object, the development of measures to eliminate the identified deviations, ensuring the implementation of the developed deviations measures. These steps are practically implemented through the following procedures: planning a control event, its implementation, implementation of the information received, monitoring the implementation of decisions on it.

The question of applying responsibility for budget disorders is of great importance. Chapter 29 of the BC of the Russian Federation provides for the use of budgetary measures for action (inaction) committed in violation of budget legislation and agreements (agreements), on the basis of which funds are provided from budget system budgets. Currently, the BC of the Russian Federation establishes responsibility (budgetary coercive measures) for the following types of budget disorders:

• misuse of budget funds;
• Non-return or untimely return of the budget loan;
• non-transmission or untimely transfer fee for the use of budget loan;
• violation of the conditions for the provision of a budget loan;
• Violation of the conditions for the provision of intergovernmental transfers.

Finance authorities, the main budget managers, budget recipients, the main budget revenue administrators, the main administrators of the budget revenue administrators, the main administrators of the budget deficitation sources of budget deficit, can be responsible for budget violations. It is necessary to pay attention to that the circle of these subjects is significantly the list of objects of state (municipal) financial control. The Budget Code of the Russian Federation provides for the following budgetary measures for coercion:

• the indisputable recovery of the amount of funds granted from one budget budget system of the Russian Federation to another budget of the budget system of the Russian Federation;
• the indisputable recovery of the amount of payment for the use of funds granted from one budget of the budget system of the Russian Federation to another budget of the budget system of the Russian Federation;
• indisputable recovery of penalties for late refund of the budget funds;
• suspension of the provision of intergovernmental transfers (with the exception of subventions);
• The transfer of the authority of the main manager, the manager and the recipient of budget funds to the appropriate budget.

The application of budgetary coercion measures is carried out by the financial authorities and bodies of the Federal Treasury on the basis of notification of the application of budgetary coercion measures. When revealed during the control event of budget violations, the head of the state (municipal) financial control body sends a notice to the financial authority to apply budgetary force measures. In addition, in cases of establishing a violation of budget legislation, the GMFC authorities make up submission and (or) prescriptions. Representation - this is a document containing mandatory execution to the deadlines established in it on the adoption of 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 eliminating violation of budget legislation and (or) requirements for compensation caused by such a violation of damage to the Russian Federation, the subject of the Russian Federation, municipal education. Failure to fulfill the prescriptions for the compensation of a violation of budget legislation of the Russian Federation, the subject of the Russian Federation, the municipal education of damage is the basis for the appeal of the authorized state (municipal) authority to court with claim for damages. In addition, the failure to comply with the prescription of the state (municipal) authority authorized to implement the 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, according to the provisions of Art. 19.5 Code of the Russian Federation on Administrative Offenses (hereinafter - the Administrative Code of the Russian Federation).

It should be noted that in cases stipulated by the legislation of the Russian Federation, along with the application of budgetary measures for initiating budget legislation, administrative and criminal responsibility measures may apply. The most common administrative offense in the public sector is the inappropriate use of budgetary funds. According to Art. 15.14 Administrative Code of the Russian Federation inappropriate use of budgetary funds the direction of the budgets of the budget system of the Russian Federation and payment of monetary obligations is recognized for the purposes that are not fully or partially or partially, the goals defined by law (decision) on the budget, consolidated budget painting, budget painting, budget estimates, a contract (agreement) or other document that is the basis The provision of these funds, as well as the adoption of budgetary obligations in size exceeding approved budget allocations and (or) limits of budgetary obligations.

In practice, there is no cases when the head of the medical institution acquires a passenger car for official trips at the expense of the funds provided for by the procurement of medicines, or the institution sends funds to the federal budget for paying utilities consumed by the tenant - a commercial organization. The legislation provides for the imposition of an administrative penalty for two years from the date of misuse of budget funds. The size of the fine depends on the subject attracted by: 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 not on the intended purpose - for a legal entity. In addition, an official may be disqualified for a period of one year to three years. Attracting administrative responsibility for the inappropriate use of budget funds is carried out by state financial control bodies through the executive branch of the authorities:

• 1) the Federal Financial and Budget Supervision Service - in relation to the funds of the federal budget, including allocated in the form of transfers, budget loans, investments and funds of state extrabudgetary funds;
• 2) the executive authorities of the constituent entity of the Russian Federation, authorized to implement state financial control - in relation to funds of other budgets. When performing the misuse of budget funds, as well as funds of state extrabudgetary funds in large and (or), a large-scale is provided for criminal liability1. In addition, the COAP of the Russian Federation contains a total of 18 compositions of administrative offenses in the budget sector, including such as a violation of the reporting procedure; compiling, approval and maintenance of budgetary estimates; the procedure for adopting budgetary obligations, the formation of government assignment; The conditions for the provision of intergovernmental transfers, budget investments, loans and subsidies.

Authorities of the state (municipal) financial control in the event of identifying violations of legislation leaving for their competence, send information to the relevant state authorities and (or) law enforcement agencies. Options for implementing tests of control measures are presented in Fig. 10.2.3.

Fig. 10.2.3.

Currently, within the framework of large-scale state finance reform, the most important stage of reforming state financial control2 was implemented: in the BC of the Russian Federation, the provisions corresponding to the principles and standards of Intosay and EUROSAI were included in the authority of state bodies (local governments) for the implementation of state and municipal financial control, developed A set of responsibility for violations of budget legislation has introduced lists and definitions of species, methods and objects of GMFCs, prerequisites for the organization of effective control (audit) for the efficiency of the use of budgetary funds. The electronic budget platform is planned to introduce a subsystem of state financial control capable of meeting modern needs to obtain information on the functioning of a real-time state finance system, providing the necessary details and grouping data.

However, there are a number of problems that require a speedy permit. The lack of a complete and consistent legislatively enshrined theoretical and methodological base of the GMFC, the lack of systemic regulation and standardization of the processes of verification activities at all stages is significantly inhibited by the process of reforming the state (municipal) financial control. The formation of a system of financial control agencies and to develop real mechanisms that ensure the independence of the GMFC bodies, as well as the involvement and holding of qualified employees, and the smooth functioning of the information exchange channels between the GMFC and society can be continued. It must be understood that the delays in solving these problems increase the risks of using the GMFK as weapons of political struggle, violations of the rights of controlled objects, inefficient distribution of budgetary funds, the risk of unaccepting socially significant results, and ultimately lead to the absence of reliable, objective information about the management object - government finances.

Internal State (Municipal) Financial Control

Internal state (municipal) financial control in the field of budget legal relations is carried out by the executive authorities (local administrations of municipalities) within the framework of the whole public legal Education. Such control, first of all, is focused on a significant reduction in the risks of illegal and inappropriate use of budget funds, including in terms of powers of control in the field of procurement (the letter of the Ministry of Finance of Russia of January 28, 2014 N 02-11-09 / 3021).

Bodies of state (municipal) financial control of subjects (municipalities) * (2)

Federal Treasury

Financial bodies of the constituent entities of the Russian Federation and municipalities (authorized by them)

The functions of the organs of the internal and external state (municipal) financial control are partly duplicated. In order to eliminate unnecessary duplication of control measures regarding the same control objects, agreements on the information interaction between such bodies may be concluded (the letter of the Ministry of Finance of Russia dated June 24, 2013 No. 02-07-10 / 23809). In addition, it is advisable to coordinate the work on the planning of control measures between the territorial bodies of the federal body of the Finnadzor and the authorities of the Finnadzor of the constituent entities of the Russian Federation (paragraph. 5 letters of the Ministry of Finance of Russia of 04.08.2015 N 02-10-09 / 45065).

Attention

Financial bodies can be endowed with the authority to implement the internal financial control provided for by Art. 269.2 of the BC of the Russian Federation, however, this is possible only if the possibility of a conflict of interest is to eliminate (see the letter of the Ministry of Finance of Russia from 10/30/2013 No. 02-11-005 / 46166). Structural units (officials), carrying out control powers, must have an organizational and functional autonomy with respect to the structural units (officials), carrying out the compilation and organization of budget execution and (or) maintaining budgetary accounting (see the emails of the Ministry of Finance of Russia of November 25, 2013 N 02-11-010 / 50647, from 18.12.2013 N 02-06-010 / 54151).

The activities of the above organs are governed:

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

The authorities of the relevant bodies of the internal state (municipal) financial control include the inspection of compliance with the financial authorities (by the main managers (managers) and recipients of budget benefits, which are provided with intergovernmental transfers) goals, order and conditions for the provision of intergovernmental transfers, budget loans, as well as achieve indicators of the effectiveness of the use of these funds that meet targets and indicators provided for by government programs (see, for example, para. "B" of paragraph 7 of the rules N 1092). The empowerment of the Finnadzor authorities does not mean that they can monitor the activities of state bodies (local governments) of other public legal entities (the letter of the Ministry of Finance of Russia dated September 12, 2014 No. 02-10-10 / 45828). The fact is that the observance of the goals and conditions for the provision of inter-budget transfers is not the authority of state bodies (local governments), but a mandatory requirement established in providing transfers in accordance with budget legislation * (5).

Local self-government bodies of individual settlements that are part of the municipal district have the right to transfer authority According to the internal municipal financial control, local government bodies of the municipal district on the basis of an agreement concluded in accordance with the BC of the Russian Federation (part 4 of Article 15 of the Federal Law of 06.10.2003 N 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation", further - Law N 131-FZ).

The possibility of transferring powers to the internal state (municipal) financial control to the body of the external state (municipal) financial control is not provided by the current legislation.

Attention

Authorities of the internal state (municipal) financial control are authorized to exercise procurement control (paragraph 3 of Part 1, Part 8 and 9 of Art. 99 of the Federal Law of 05.04.2013 N 44-FZ, hereinafter - the law N 44-FZ; Rules N 1092). At the municipal level, the function of controlling in the field of procurement provided for in Part 8 and Part 3 of Art. 99 of the Law N 44-FZ, may be assigned to one local government (p. 90 letters of the Ministry of Economic Development of Russia of September 30, 2014 N 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 (contracts).

The objects of the domestic state (municipal) financial control are organs, organizations, individual entrepreneurs and individuals listed in Art. 266.1 BC of the Russian Federation (see also clause 7 of Rules N 1092).

Control facilities, in particular, include any state (municipal) institutions (government, budget and autonomous). At the same time, in budget (autonomous) institutions, the purpose of conducting control measures is to verify the completeness and reliability of reporting on the execution of state (municipal) tasks.

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

Checks;

Revision;

Surveys;

Authorization of operations.

The authorization of operations relates to the powers of the Federal Treasury (financial bodies of the constituent entities of the Russian Federation or municipal formations) (paragraph 2 of Art. 269.1 of the BC of the Russian Federation, paragraph 5.15 of the position N 703).

The control measures of the Finnad Series (planned and unscheduled) authorities include inspections (exit and cameral, counter), revisions, surveys (paragraph 2 of Art. 269.2 of the BC of the Russian Federation, paragraph 3 of the rules N 1092). At the same time, counter checks are carried out within the framework of exit and (or) cameral checks.

______________________________

* (1) Until February 02, 2016, the supervision was carried out by the current service of financial and budgetary supervision (Rosfinnadzor). Functions for control and supervision in the financial and budget sector are transferred to the Federal Treasury.

* (2) The authority of the internal financial control of the subject of the Russian Federation (municipality) includes the implementation of control measures in the organizations of the State Secretary of the public legal education, which created this body (the letter of the Ministry of Finance of Russia dated December 26, 2014 N 02-10-11 / 67828) . The procedure for the implementation of the authorities by the internal finnote of the subjects of the Russian Federation (municipalities) is determined by legal acts of the highest executive bodies of the state-ownership of the constituent entities of the Russian Federation (local administrations) (the letter of the Ministry of Finance of Russia dated 04.02.2016 N 02-10-06 / 5822).

* (3) From the provisions of the current federal legislation, it follows that the financial authorities have the right to check only the use of subsidies granted from budgets, as well as issues of state (municipal) procurement. Accordingly, checking the operations of budget (autonomous) institutions for income-generating activities These bodies are usually carried out only to the extent that such activities influenced the execution of the state (municipal) task. In addition, when checking the completeness and reliability of reporting on the implementation of state (municipal) programs, the linking of program targets may be carried out, within which state (municipal) services are provided with budget and autonomous institutions, with the relevant indicators of state (municipal) tasks (see, In particular, the letter of the Ministry of Finance of Russia dated December 30, 2013 No. 02-01-009 / 58131; p. 48 of the order, approved. Decree of the Government of the Russian Federation of 06/26/2015 N 640).

* (4) In the execution of the federal budget apply:

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Information block "Encyclopedia of solutions. Gossector: Accounting, Reporting, Finnish" - This is a set of unique updated analytical materials focused on accountants, specialists of financial and economic services of the budget sector organizations

The material is given as of February 2020.

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See the content of the encyclopedia of solutions

The materials of the information block will help in a short time and at a high level to solve the tasks in the accounting area, the use of the budget classification, financial control, as well as correctly apply regulatory legal acts in the context of the legal status of state (municipal) institutions.

List of abbreviations used in encyclopedia solutions and other analytical materials:

Law N 402-FZ - Federal Law of 06.12.2011 N 402-FZ "On Accounting"

Instructions N 157N - Instructions for applying a single accounting account plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, appliances. Order of the Ministry of Finance of Russia of 01.12.2010 N 157n

Instructions N 162N - Instructions for the application of a budget accounting plan, approved. Order of the Ministry of Finance of Russia from 06.12.2010 N 162n

Instructions N 174N - Instructions for the application of an accounting account plan for budgetary institutions, appliance. Order of the Ministry of Finance of Russia of December 16, 2010 N 174n

Instruction N 183N - Instructions for the application of an accounting account plan for autonomous institutions, appliances. Order of the Ministry of Finance of Russia of 08.06.2018 N 132n

Order N 52n - Order of the Ministry of Finance of Russia of 30.03.2015 N 52n "On approval of forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions, and guidelines for their use "

Instructions N 33N - Instructions on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions, approved. Order of the Ministry of Finance of Russia of 03/25/2011 N 33N

Instruction N 191n - Instructions on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of budget system budgets of the Russian Federation, UTV. Order of the Ministry of Finance of Russia of 28.12.2010 N 191n

CBC - budget classification codes

Cosu - classification of public administration operations

KFO - the code of the type of financial support (activity)

FCD Plan - Plan of Financial and Economic Activities

GRSS - the main manager of budget funds

PBS - budget recipient

Organ-founder - body that performs the functions and powers of the founder of a budget or autonomous institution

S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the State Sector of the Ministry of Finance of Russia

A. Semenyuk, Deputy Chief Accountant of the Federal Customs Service (FCS of Russia), State Counselor of the Russian Federation 3

V. Pimenov, Head of the United States of the "Budget Sphere" and the Department of the Budget Methodology of the Garant Company, an expert of the Laboratory of Information Resources Analysis of Nivz MSU. M.V. Lomonosov

Yu. Krochina, Head of the Department of Legal Disciplines of the Higher School of State Audit (Faculty of Moscow State University. M.V. Lomonosov), Doctor of Law, Professor

A. Kulakov, Head of the Department of Accounting and Reporting of the FSBI "Chief Military Clinical Hospital. Academician N.N. Burdenko" Ministry of Defense of Russia, Professional Accountant

E. Yangchanin, deputy. Head of the Office of the Caption Organization of DT MTV of Russia from 2016 to 2018

D. Zhukovsky, Head of the Budget Account Automation Department, Specialist in the implementation of software products of the company "1C" in the budget organizations

A. Kuzmina, Legal Education Expert Editor, Candidate of Legal Sciences

Employees of the Department of the Budget Methodology of Legal Consulting Service Garant:

A. Sukhovurova, Deputy Head of the Department, Member of the Union of Development of Public Finance

T. Sportova, Expert, State Advisor Grade 1

Y. Volgin, expert

Gurashvili, Expert

O. Emelyanova, expert

T. Dovnova, Expert

T Tolmachev, Expert

R. Gurashvili, Expert

D. Bukina, Expert

K. Panina, Expert

Government of Stavropol Territory

Decision

On approval of the procedure for implementing internal state financial control

(as amended by decisions of 26.04.2016 N 170-P, from 04.09.2017 N 351-P, from 11.07.2018 N 272-P, from 11/14/2019 N 506-P, from 25.02.2020 N 84-P)

In accordance with paragraph 3 of Article 269_2 of the Budget Code of the Russian Federation, the Government of the Stavropol Territory decides:

1. To approve the attached procedure for the implementation of domestic state financial control.

(paragraph 1 as amended. Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

2. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory Kalinchenko L.A.

3. This resolution shall enter into force on its adoption, with the exception of the provisions of the procedure relating to the monitoring of compliance with the legislation of the Russian Federation and other regulatory legal acts on the contracting system in the sphere of procurement, which come into force on January 1, 2014.

Temporary executing
responsibilities of the governor
Stavropol Territory
V.V.Vladimirov

The procedure for the implementation of domestic state financial control

Approved
resolution
Government of the Stavropol Territory
dated December 30, 2013 N 529-P

I. General provisions

1. This procedure determines the organization of the implementation of authority on domestic government financial control pursuant to paragraph 3 of Article 269_2 of the Budget Code of the Russian Federation, Article 186 of the Housing Code of the Russian Federation, Article 99 of the Federal Law "On the Contract System in the Sphere of Procurement of Goods, Works, Services for State Procurement and municipal needs "(hereinafter - federal law) and in order to ensure compliance with the provisions of legal acts governing budget legal relations, legal acts that cause public regulations and obligations on other payments to individuals from the budget of the Stavropol Territory (hereinafter - the regional budget), compliance with conditions State contracts, contracts (agreements) on providing funds from the regional budget.

2. The concepts and terms used in the present order are used in the values \u200b\u200bdefined by the Budget Code of the Russian Federation, the Housing Code of the Russian Federation and the Federal Law.

3. Internal state financial control is carried out by the Ministry of Finance of the Stavropol Territory (hereinafter referred to as the authority of the internal state financial control).

(as amended by the decisions of the Government of the Stavropol Territory from 11.07.2018 N 272-p, from 25.02.2020 N 84-P)

4. The authority of the domestic state financial control is carried out in paragraph 1 of Article 269_2 of the Budget Code of the Russian Federation, as well as control over the use of specialized non-profit organizations, which carry out activities aimed at ensuring the overhaul of common property in apartment buildings in the Stavropol Territory (hereinafter - Regional operator), funds derived from the regional budget (hereinafter referred to as the control).

(as amended by the decisions of the Government of the Stavropol Territory of 14.11.2019 N 506-p, from 25.02.2020 N 84-P)

5. Activities for control are carried out in respect of the budget code specified in Article 266_1, which determined, taking into account the principle of independence of budgets established in Article 31 of the Budget Code of the Russian Federation (hereinafter referred to as the control objects).

(paragraph 5 as amended. Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

5.1. Control objects, their officials are entitled:

attend during field checks, give explanations on issues related to the subject of control measures;

get acquainted with the acts of checks (revisions), conclusions, surveys prepared according to the results of tests;

appeal against the decisions and actions (inaction) of the body of domestic state financial control and its officials in the manner prescribed by the legislation of the Russian Federation;

for reimbursement in the procedure established by the legislation of the Russian Federation, the procedure for the real damage caused by unlawful actions (inaction) of the body of the internal state financial control and its officials.

(clause 5.1 introduced by the Decree of the Government of the Stavropol Territory dated 26.04.2016 N 170-P)

5.2. Control objects, their officials are required:

in a timely manner and fully submit the requested information, documents and materials necessary for the authority of the authority of the Internal State Financial Control in the conduct of control measures;

give oral and written explanations to officials of the body of internal state financial control;

to ensure unobstructed admission of officials of the body of internal state financial controls that are part of the inspection (audit) group (verifier), to the premises and territories owned by the object of control in respect of which the audit (revision) is carried out;

to fulfill the legal requirements of the officials of the body of internal state financial controls, which are part of the verification (audit) group (verifier), and not to prevent the legitimate activities of these persons;

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

timely and fully fulfill the requirements of ideas, the prescriptions of officials of the internal state financial control authority;

to ensure the admission of specialists and experts attracted within the framework of control measures, to the territory, in the premises of the control object;

perform other powers stipulated by the legislation of the Russian Federation.

(clause 5.2 introduced by a decree of the Government of the Stavropol Territory dated 04.24.2016 N 170-P)

6. Officials of the Internal State Financial Control Authority, carrying out activities on control, are:

head of the Internal State Financial Control Body;

deputy Head of the Internal State Financial Control Body, which includes issues of domestic state financial control (hereinafter referred to as Deputy Head);

the boss, deputy head of the structural division of the body of the internal state financial control, which is entrusted with the implementation of domestic state financial control;

state civil servants of the Stavropol Territory, replacing positions in the structural division of the body of internal state financial control, which is entrusted with the implementation of domestic state financial control.

7. Officials specified in paragraph 6 of this Procedure are entitled:

request and receive on the basis of a motivated request in writing information, documents and materials from the state authorities of the Stavropol Territory, local governments of the municipalities of the Stavropol Territory, as well as from organizations, citizens, public associations and officials necessary to implement the powers of the internal state authority financial control when conducting a control event;

to request and receive explanations from the objects of control and their officials, including written, information and materials on issues arising in the course of the control event, documents and certified copies of documents necessary for conducting control actions;

when implementing planned and unscheduled field checks (audits), freely upon presentation of official certificates and copies of the order of the Internal State Financial Control Authority (hereinafter referred to as an order) on conducting an exit audit (revision) to visit premises and territories in which control objects are located in respect of which verification (revision), to require the presentation of the goods delivered, the results of the work performed, services rendered;

conduct examinations necessary in the implementation of control measures, and (or) to involve independent experts for conducting such examinations;

issue submissions, prescriptions to eliminate the identified violations in cases and procedure provided for by the legislation of the Russian Federation;

send notifications to apply budgetary coercion measures in cases and procedure provided for by the budget legislation of the Russian Federation;

implement administrative offenses in the manner prescribed by the legislation of the Russian Federation on administrative offenses;

contact the court with claims for compensation for damage caused to the Stavropol Territory;

to enter into an article about the recognition of the procurement of goods, works, services for providing state (municipal) needs invalid in accordance with the Civil Code of the Russian Federation.

(paragraph was introduced by a decree of the Government of the Stavropol Territory of 14.11.2019 N 506-P)

8. Officials specified in paragraph 6 of this Procedure are required:

in a timely manner and fully implemented in accordance with the legislation of the Russian Federation authority to prevent, identify and curb violations in the established field of activity;

comply with the requirements of regulatory legal acts in the established field of activity;

conduct control measures in accordance with this Procedure;

to acquaint the head (authorized officer) of the object of control (hereinafter referred to as the representative of the object of control) with a copy of the order to conduct a control event, the decision to extend the period, suspension (renewal) of the control event, as well as with the results of control measures;

when detecting the fact of performing (inaction), containing signs of a crime, to send information about such facts and (or) documents and other materials confirming such a fact to law enforcement agencies.

9. Entry from July 11, 2018. - Decree of the Government of the Stavropol Territory from 11.07.2018 N 272-p.

9.1. It has lost strength. - Decision of the Government of the Stavropol Territory dated November 14, 2019 N 506-p.

10. Requests for the presentation of information, documents and materials, other documents taken in the course of the control measures provided for in this order are handed over to the representative of the control object or (in case of refusal to sign and obtain a representative of the control object), they are sent to the control of the control facility by registered mail Departing with a notice of delivery or otherwise indicating the date of its receipt by the addressee, including using automated information systems, in accordance with this Procedure (hereinafter - is awarded (sent) to the representative of the control object in accordance with this Procedure).

11. The deadline for submitting information, documents and materials is set in the query and is calculated from the date of receipt of the request. At the same time, such a period is at least 3 business days.

12. Information, documents and materials necessary for conducting control measures provided for in this order are submitted in the scripts and (or) copies certified by the control objects in the prescribed manner.

(as amended by the decree of the Government of the Stavropol Territory from 09/04/2017 N 351-P)

13. According to non-submission (untimely submission), the object of controlling information, documents and materials requested during the tests provided for in this order, the head of the audit (audit) group (verifier) \u200b\u200bdraws an act of failure to submit (untimely submission) of information, documents and materials.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

13.1. Failure to submit or late presentation of the control in the body of the internal state financial control of information, documents and materials, and their submission is not fully or submitting unreliable information, documents and materials, the impact of legitimate activities of officials of the internal state financial control authority entails responsibility, established by the legislation of the Russian Federation.

(p. 13.1 introduced by the Decree of the Government of the Stavropol Territory of 26.04.2016 N 170-P)

14. All documents compiled by officials of the Internal State Financial Control Authority within the framework of the tests provided for in this order are signed by the relevant officials and join the materials of the control event are recorded and stored in the prescribed manner, including using the automated information system.

II. Procedure for planning activities for control

15. Control activities are divided into planned and unscheduled and carried out through planned and unscheduled inspections, as well as planned and unscheduled audits and surveys (hereinafter referred to as control measures).

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

16. Planned control activities are carried out on the basis of an action plan for the control of the body of domestic state financial control for the next fiscal year (hereinafter referred to as the plan). In the formation of a plan, an internal state financial control authority in order to exclude duplication of control activities takes into account information received from other state bodies about the planned identical control measures.

(p. 16 as amended. Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

17. The plan is approved by the head of the internal state financial control body annually until December 1 of the year preceding the next fiscal year.

The plan includes the following information:

month of the beginning of the testing event;

(as amended by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

checked period.

Planned checks in relation to one of the control objects specified in paragraph 5 of this Procedure, and one topic of the control event is carried out by the authority of the internal state financial control no more than once a year.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

Paragraphs of the ninth - the tenth has lost its strength from July 11, 2018. - Decree of the Government of the Stavropol Territory from 11.07.2018 N 272-p.

18. Unplanned control activities are carried out at:

the presence of assignments of the Governor of the Stavropol Territory, Deputy Chairman of the Government of the Stavropol Territory - Minister of Finance of the Stavropol Territory, Appeal of the Prosecutor's Office of the Stavropol Territory and other law enforcement agencies in connection with the information on violations of the provisions of legal acts regulating budgetary relations, legal acts that determine public regulations and obligations other payments to individuals from the regional budget, as well as violations of state contracts, contracts (agreements) on the provision of funds from the regional budget;

paragraph has lost its strength from July 11, 2018. - Decree of the Government of the Stavropol Territory of July 11, 2018 N 272-P;

information on violation of the provisions of legal acts governing budgetary legal relations, legal acts that determine public regulations and obligations on other payments to individuals from the regional budget, as well as the violation of the conditions of government contracts, agreements (agreements) on the provision of funds from the regional budget;

(as amended by the decisions of the Government of the Stavropol Territory from 11.07.2018 N 272-P, from 11/14/2019 N 506-P)

the expiration of the execution of the previously issued prescription.

III. Requirements for testing activities

19. Procedures for the implementation of the control event include the appointment of a control event, conducting a control event and the implementation of the results of the testing event.

20. Checks are divided into exit and cameral, as well as counter checks conducted within the framework of field and (or) cameras in order to establish (or) confirm the facts associated with the activities of the control object.

21. The control event is carried out on the basis of an order of its appointment.

The order indicates:

the method of the control event;

theme of the control event;

name of the object of control;

deadline (start and end and end date) of the control event;

checked period;

the basis of the test event;

the personal composition of the audit (audit) group (verifier) \u200b\u200band the head of the audit (audit) group (when conducting a test event of a verification (revision) group).

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

22. The program of the control event (hereinafter referred to as the Program) is prepared in accordance with the order by the head of the audit (audit) group (verifier) \u200b\u200bauthorized to conduct a control event, and is approved by the head (Deputy Head) of the Internal State Financial Control Authority.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

The program indicates a list of basic issues on which the audit (audit) group (verifier) \u200b\u200bconducts control actions during the test measure.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

Making changes to the program is carried out on the basis of the report of the head (deputy head) of the structural division of the internal state financial control body, which entrusted to the exercise of domestic state financial control, with the presentation of the need to make such changes.

23. In the course of control measures, control actions are carried out on documentary and (or) actual study of the activities of the control object.

Control actions for documentary study of the object of control are carried out in relation to financial, accounting, reporting documents and other documents of the control object.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

Control actions on the actual study of the operation of the control object are carried out by inspection, inventory, observation, recalculation, examination, control measurements and other actions to control.

The procedure for the production of control actions is established by the body of internal state financial control.

24. The deadline for the test event may not exceed 45 business days.

25. It is allowed to extend the deadline for conducting a control event by the head (Deputy Head) of the Internal State Financial Control Authority for the motivated submission of the head of the audit (revision) group (verifier), but not more than 30 working days.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

26. The suspension of the control event is allowed by the decision of the head (Deputy Head) of the Internal State Financial Control Authority for the motivated appeal of the head of the audit (audit) group (verifier) \u200b\u200bin accordance with this Procedure. At the time of suspension of the test measure, the current period is interrupted.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

27. The decision on the renewal of the testing event is made by the head (Deputy Head) of the Internal State Financial Control Body within 3 business days after eliminating the subject of controlling the reasons for the suspension of the control event in accordance with this Procedure.

28. The decision to extend the period, suspension (renewal) of the testing event is issued by order.

29. The results of the audit (revision) are issued as an act of verification (audit), which is signed by the head and members of the audit (audit) group (verifier).

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

Conducting a counter check

30. The counter check is assigned and is carried out in the manner prescribed for the exit or desk check, respectively, in order to establish and (or) confirm the facts associated with the activities of the control object.

31. Legal entities, individual entrepreneurs and individuals in respect of which a counter check is conducted (hereinafter referred to as the objects of the counter check) are obliged to submit to officials part of the audit (audit) group (verifier), on their interpretation to familiarize themselves the information, Documents and materials related to the subject of the field check (revision), and on a written request (requirement) of the head of the audit (audit) group (verifier) \u200b\u200bare obliged to submit copies of documents and materials related to the subject of field check (revision) certified in the prescribed manner, which at the end of the counter check are attached to the materials of the field check (revision).

(as amended by the decisions of the Government of the Stavropol Territory of 04.09.2017 N 351-P, from 11.07.2018 N 272-P)

32. The deadline for holding a counter check cannot exceed 20 working days. The results of the counter check are issued by the act, which is signed by the head and the members of the audit (audit) group (verifier) \u200b\u200band is attached to the materials of the exit or desk check, respectively.

(as amended by the decisions of the Government of the Stavropol Territory from 11.07.2018 N 272-p, from 25.02.2020 N 84-P)

33. According to the results of the counter check, the coercion measures to the counter check is not applied.

Examination

34. The survey (with the exception of a survey conducted within the framework of the challenge) is carried out by decision of the head of the audit (audit) group (verifier) \u200b\u200bin the manner and the timing established for the on-site inspection (revision).

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

35. When conducting a survey, an analysis and assessment of the state of a certain sphere of activity of the object of control is carried out.

36. When conducting a survey, research and expertise are carried out using photo, video and audio equipment, as well as other types of equipment and instruments, including measuring instruments.

37. The survey results are issued by the conclusion that is signed by the head of the audit (audit) group (verifier) \u200b\u200bno later than the last day of the survey. Conclusion within 3 working days from the date of its signing is awarded (sent) to a representative of the control object in accordance with this Procedure.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

38. Conclusion and other materials of the survey are subject to consideration by the head (deputy head) of the authority of the internal state financial control within 30 days from the date of signing the conclusion.

According to the results of consideration of the conclusion and other materials of the survey, the head (Deputy Head) of the Internal State Financial Control Authority may assign an on-site audit (revision).

Camery checking

39. Cameral check is carried out at the location of the body of domestic state financial control, including on the basis of budgetary or accounting (financial) reporting and other documents submitted at the request of the internal state financial control authority, as well as information, documents and materials obtained during counter checks.

(as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

40. The validity period of the cameral check is not more than 30 working days from the date of receipt from the object of controlling information, documents and materials presented at the request of the authority of the internal state financial control.

41. The head (Deputy Head) of the Internal State Financial Control Body on the motivated appeal of the head of the audit (audit) group (verifier) \u200b\u200bassigns a survey and (or) conducting a counter check.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

42. When conducting a desk check, on the period of its holding periods, periods of time from the date of sending the request for the authority of the internal state financial control to the date of submission of information, documents and materials as an object of verification, as well as the time during which a counter check is carried out and (or) a survey.

43. According to the results of the cameral check, the act is drawn up, which is signed by the head and members of the audit (audit) group (verifier), no later than the last day of the camera check.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

44. To the certificate audit act (except for the act of counter check and the conclusion prepared on the results of the survey), documents are attached, the results of expertise (research), photo, video and audio materials obtained during the test action.

45. The act of cameral verification within 3 working days from the date of its signing is awarded (sent) to a representative of the control object in accordance with this Procedure.

46. \u200b\u200bThe control object has the right to submit to the authority of the internal state financial control objection to the certificate verification certificate in writing within 5 working days from the date of obtaining such an act, which are involved in the verification materials. Objections to the act of cameral checks are sent to a disregard or by registered mail with a receipt notice.

(p. 46 as amended by the decree of the Government of the Stavropol Territory of 04.09.2017 N 351-P)

47. The act and other materials of the challenge check are subject to consideration by the head (Deputy Head) of the Internal State Financial Control body within 30 calendar days from the date of signing the act.

48. According to the results of consideration of the Act and other materials of the Cameral Check, the head (Deputy Head) of the Internal State Financial Control Authority takes a solution regarding the object of control:

on the application of coercive measures in accordance with the legislation of the Russian Federation;

on the lack of grounds for the use of force measures;

on holding a field check (revision).

Conducting a field check (revision)

49. A visiting check (revision) is held at the location of the control object.

50. The deadline for the field check (revision) is no more than 45 business days.

51. The head (Deputy Head) of the Internal State Financial Control Authority for the motivated appeal of the head of the audit (audit) group (verifier) \u200b\u200bassigns a survey and (or) to conduct a counter check.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

52. In the case of the detection of fakes, bellows, theft, abuse and, if necessary, restraining these unlawful actions, the head of the audit (audit) group (verifier) \u200b\u200bseizes the necessary documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaves an act of seizures and copies or inventory documents in appropriate cases, and in the event of data detection indicating the signs of the crime, seal the cash desks, cash and office space, warehouses and archives.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

53. Conducting an on-site inspection (revision) is suspended by the head (Deputy Head) of the Internal State Financial Control Authority for the motivated appeal of the head of the audit (audit) group (verifier):

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

for the period of the counter check and (or) of the survey;

in the absence or unsatisfactory state of the budget or accounting (financial) accounting with the object of control - for the period of restoring the subject of monitoring the documents necessary for conducting an exit audit (audit), as well as bringing the control object to the proper state of accounting and reporting documents;

(as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

for the period of organization and conduct of expertise;

for the period of execution of requests aimed at government agencies;

in case of failure to provide the object of controlling information, documents and materials and (or) submission of an incomplete set of exterminated information, documents and materials and (or) to prevent the conduct of the control event, and (or) evasion of the testing event;

if it is necessary to survey the property and (or) documents that are not at the location of the control object.

54. According to the results of the field inspection (revision), an act is issued, which is signed by the head and members of the audit (audit) group (verifier) \u200b\u200bwithin 15 working days, calculated from the day following the end of the end of the exit check (revision).

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

55. To the act of an on-site audit (revision) (except for the act of counter check and the conclusion prepared according to the results of the survey), documents, the results of expertise (research), photo, video and audio materials obtained during the test operations are attached.

56. Act of the field inspection (revision) within 3 working days from the date of its signing is awarded (sent) to a representative of the control object in accordance with this Procedure.

57. The object of control is entitled to submit to the authority of the internal state financial control objection to the act of field inspection (revision) in writing within 5 working days from the date of receipt of such an act that are involved in the inspection materials. Objections to the act of field check (revision) are sent to a disregard or by registered mail with a receipt notice.

(paragraph 57 as amended by the Decree of the Government of the Stavropol Territory from 09/04/2017 N 351-P)

58. Act and other materials of the field inspection (revision) are subject to consideration by the head (Deputy Head) of the Internal State Financial Control Authority within 30 calendar days from the date of signing the act.

59. Entry from February 25, 2020. - Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-p.

IV. Implementation of the results of tests

60. In exercising authority on domestic government financial control, the body of the internal state financial control aims:

(as amended by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

submissions containing information on the identified budgetary violations, as well as the requirement to eliminate the budget violation and the adoption of measures to eliminate its causes and conditions or the requirement for measures to eliminate the causes and conditions of the budget disorder in case of the impossibility of eliminating it, for each budget impairment, mandatory For execution in the time-established time or within 30 calendar days from the date of obtaining it, if the term is not specified (hereinafter referred to as the presentation);

prescriptions containing mandatory execution in the regulation established by the regulation of the requirements for adopting measures for reimbursement of damage to the Stavropol Territory, sent to the control object in case of the impossibility of eliminating or disadvantage in the submission of a budget disorder that the amount of the amount of damage caused by the Stavropol Territory as a result of this violation ( Next - prescription);

notifications about the application of budgetary coercion measures.

(paragraph 60 as amended. Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

61. It has lost its strength from July 11, 2018. - Decree of the Government of the Stavropol Territory from 11.07.2018 N 272-p.

62. In implementing the authority to control the use of regional operators of funds received from the regional budget, the body of domestic state financial control aims to regional operator of submission and (or) prescriptions to eliminate the violations of the requirements of the legislation of the Russian Federation.

63. Entry from February 25, 2020. - Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-p.

63.1. In ideas and regulations of the Internal State Financial Control body, information on budgetary violations identified according to the results of internal financial control and domestic financial audit is subject to elimination.

(clause 63.1 was introduced by a decree of the Government of the Stavropol Territory of 14.11.2019 N 506-P)

64. On the results of the consideration of the submission (prescription), the control facility is obliged to inform the authority of the internal state financial control within the period established by the submission (prescription), or if the term is not specified within 30 calendar days from the date of receipt of such a submission (prescription) by the object of control. The violations specified in the presentation (prescription) are subject to elimination within the period established in the submission (prescription).

65. In the event of a budget disorder, as provided for by Chapter 30 of the Budget Code of the Russian Federation and indicated in the submission, the body of the internal state (municipal) financial control in a period not exceeding 30 calendar days from the date of the expiration date of the Performance, sends a notice of the application of budgetary measures To the Ministry of Finance of the Stavropol Territory (in the territorial fund of compulsory medical insurance of the Stavropol Territory), and a copy of such notifications - the participant in the budget process, in respect of which the audit was conducted (revision).

At the request of the Ministry of Finance of the Stavropol Territory (territorial fund of compulsory medical insurance of the Stavropol Territory) on the clarification of the information contained in the notice of the application of budgetary coercion measures, the authority of state financial controls on time not exceeding 30 calendar days from the date of receipt of the request, has the right to send to the Ministry of Finance Stavropol Territory (territorial fund of compulsory health insurance of the Stavropol Territory) Notification of the application of budgetary coercion measures containing refined information.

(p. 65 as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

66. The submissions and regulations of the Internal State Financial Control Authority are signed by the head (Deputy Head) of the Internal State Financial Control Authority and within 3 business days are sent (awarded) to a representative of the control object in accordance with this Procedure.

66.1. According to the decision of the domestic state financial control body, the implementation of the implementation, the prescription of the body of the internal state financial control on the appeal of the control object can be extended in the manner prescribed by the federal standards of domestic state financial control, but not more than once.

(clause 66.1 introduced by the Decree of the Government of the Stavropol Territory of 14.11.2019 N 506-P)

67. Failure to control the instructions for compensation for damage caused to the Stavropol Territory is the basis for the appeal of the internal state financial control authority to court with a claim for reimbursement of this damage.

(as amended by the Decree of the Government of the Stavropol Territory dated November 14, 2019 N 506-P)

68. Cancelments and prescriptions of the internal state financial control authority are carried out in court.

69. The presentation and prescription of the body of domestic state financial control can be appealed in court in accordance with the legislation of the Russian Federation.

70. When identifying a control event of the fact of performing an action (inaction), containing signs of a crime, the body of domestic state financial control transfers information about such facts and (or) documents confirming such facts within 2 business days The end of the end of the test event.

71. In case of non-fulfillment of submission and (or) prescriptions, the body of internal state financial control applies to a person who has not fulfilled such a submission and (or) prescription, responsibility measures in accordance with the legislation of the Russian Federation.

72. When identifying control measures of administrative offenses, officials of the Internal State Financial Control Authority, specified in paragraph 6 of this Procedure, initiate cases of administrative offenses in the manner prescribed by the legislation of the Russian Federation on administrative offenses.

73. Entry from July 11, 2018. - Decree of the Government of the Stavropol Territory from 11.07.2018 N 272-p.

V. Drawing and submission of reports on the results of control activities

(as amended by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

74. In order to disclose information on the completeness and timeliness of the implementation of the plan of control measures for the reporting calendar year, ensuring the effectiveness of the control activities, as well as the analysis of information on the results of the control measures, the body of domestic state financial controls quarterly reports.

(as amended by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

75. The report is signed by the head (Deputy Head) of the Internal State Financial Control Authority and is sent to the Governor of the Stavropol Territory no later than the 20th day following the reporting quarter.

(as amended by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

76. The report reflects data on the results of the tests, which are grouped on topics of control measures, proven control objects and verifiable periods.

77. The results of testing measures subject to mandatory disclosure in the report include:

accrued fines in quantitative and monetary terms by type of violations;

the number of materials aimed at law enforcement agencies and the amount of intended damage by type of violations;

the number of ideas and prescriptions and their execution in quantitative and (or) monetary terms, including the volume of recovered (reimbursed) funds for regulations and ideas;

the number of directed and executed (non-fulfilled) notifications about the application of budgetary coercion measures;

the volume of proven funds of the regional budget;

the number of collants filed and (or) satisfied complaints (lawsuits) on solving the body of internal state financial control, as well as their actions (inaction) within the framework of their control activities carried out;

non-information (if any) about events that have had a significant impact on the implementation of domestic state financial control.

78. The results of the tests are posted on the official website of the internal state financial control body in the Internet information and telecommunications network in the manner prescribed by the legislation of the Russian Federation.

(as amended by the decree of the Government of the Stavropol Territory from 11.07.2018 N 272-P)

79. The use of a unified information system in the field of procurement, as well as document management in a unified information system in the field of procurement in the implementation of control activities is carried out in accordance with the requirements of the registry rules of complaints, planned and unscheduled inspections adopted on them decisions and issued prescriptions approved Decree of the Government of the Russian Federation of October 27, 2015 N 1148.

(Section 79 introduced by the Decree of the Government of the Stavropol Territory of 25.02.2020 N 84-P)

The procedure for carrying out control in the field of procurement by the body of internal state financial control. - It has lost strength

Approved
resolution
Government of the Stavropol Territory
dated December 30, 2013 N 529-P