Functions of the Main Directorate of the Federal Treasury. Federal Treasury Regulations

GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
dated December 1, 2004 N 703
ABOUT THE FEDERAL TREASURY

List of changing documents
(as amended by Resolutions of the Government of the Russian Federation
dated 11.11.2006 N 669, dated 24.04.2008 N 301, dated 07.11.2008 N 814,
dated January 27, 2009 N 43, dated June 15, 2010 N 438,
dated 01/28/2011 N 39, dated 03/24/2011 N 210,
dated December 26, 2011 N 1147, dated June 15, 2013 N 506,
dated 02.11.2013 N 988, dated 18.06.2014 N 558,
dated 12/27/2014 N 1581, dated 12/25/2015 N 1435, dated 04/13/2016 N 300,
dated July 1, 2016 N 616, dated March 15, 2017 N 301,
as amended by the Decree of the Government of the Russian Federation
dated March 14, 2005 N 127)

The Government of the Russian Federation decides:

1. Approve the attached Regulations on the Federal Treasury.

2. Allow the Federal Treasury to have up to 8 deputy heads, as well as in the structure of the central apparatus up to 22 departments for the main areas of activity of the Federal Treasury. (as amended by Resolutions of the Government of the Russian Federation dated November 11, 2006 N 669, dated December 26, 2011 N 1147, dated June 15, 2013 N 506, dated April 13, 2016 N 300)

3. Subordinate the territorial bodies of the federal treasury of the Ministry of Finance of the Russian Federation to the Federal Treasury.

5. Agree with the proposal of the Ministry of Finance of the Russian Federation to locate, in accordance with the established procedure, the central office of the Federal Treasury in Moscow, st. Ilyinka, houses 7, 9 and 10/2, building 1, Slavyanskaya Square, 4, building 1, Miusskaya Square, 3, buildings 1, 4 and 6, Bolshoi Zlatoustinsky Lane, 6, building 1. ( as amended by Resolutions of the Government of the Russian Federation dated December 26, 2011 N 1147, dated April 13, 2016 N 300)

6. Introduce the following changes to the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478):

b) paragraph 3 is declared invalid;

c) in subparagraph 3 of paragraph 5:

in paragraph two, replace the word: “provision” with the word: “organization”;

in paragraph three, the words: “keeping records of operations for the execution of the federal budget, drawing up and” are deleted;

the fifth paragraph is declared invalid;

d) in paragraph 7:

the paragraph became invalid on January 28, 2011. - Decree of the Government of the Russian Federation dated January 28, 2011 N 39;

the words: “and the maximum number of employees of territorial bodies in the amount of 51,777 units (without personnel for security and maintenance of buildings)” should be deleted.

7. Introduce the following changes to the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258):

a) in paragraph 2, the words: “Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring” are replaced with the words: “Federal Service for Financial and Budgetary Supervision, the Federal Service for Financial Monitoring and the Federal Treasury”;

b) subclauses 5.3.3, 5.3.5 - 5.3.8 are declared invalid;

c) in subclause 5.3.4 the words: “keeping records of transactions for the cash execution of the federal budget, drawing up and” are deleted.

8. To recognize as invalid:

Resolution of the Council of Ministers - Government of the Russian Federation of August 27, 1993 N 864 “On the Federal Treasury of the Russian Federation” (Collection of Acts of the President and Government of the Russian Federation, 1993, N 35, Art. 3320);

Decree of the Government of the Russian Federation of February 11, 1995 N 135 “On Amendments to the Regulations on the Federal Treasury of the Russian Federation” (Collected Legislation of the Russian Federation, 1995, N 8, Art. 681);

Decree of the Government of the Russian Federation of January 28, 1997 N 109 "On amendments to the Regulations on the Federal Treasury of the Russian Federation, approved by Decree of the Council of Ministers - Government of the Russian Federation of August 27, 1993 N 864" (Collection of Legislation of the Russian Federation, 1997, N 5, art. 696).

Chairman of the Government

Russian Federation

M.FRADKOV

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE FEDERAL TREASURY

List of changing documents

(as amended by Resolutions of the Government of the Russian Federation dated November 11, 2006 N 669,

dated 07.11.2008 N 814, dated 27.01.2009 N 43, dated 15.06.2010 N 438,

dated 24.03.2011 N 210, dated 26.12.2011 N 1147, dated 15.06.2013 N 506,

dated 02.11.2013 N 988, dated 18.06.2014 N 558, dated 27.12.2014 N 1581,

dated 12/25/2015 N 1435, dated 04/13/2016 N 300, dated 07/01/2016 N 616)

I. General provisions

1. The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out law enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with federal budget funds, the main managers, managers and recipients of federal budget funds, functions of control and supervision in the financial and budgetary sphere, external control of the quality of work of audit organizations, defined by the Federal Law “On Auditing Activities”. (as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

2. The Federal Treasury is under the jurisdiction of the Ministry of Finance of the Russian Federation.

3. The Federal Treasury in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, as well as these Regulations.

4. The Federal Treasury carries out its activities directly and through its territorial bodies, subordinate federal government institutions in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, the Central Bank of the Russian Federation, public associations and other organizations. (as amended by Decree of the Government of the Russian Federation dated December 26, 2011 N 1147)

II. Authority

ConsultantPlus: note.
Decree of the Government of the Russian Federation dated November 26, 2007 N 803 established that the Federal Treasury, without restrictions, carries out all types of foreign exchange transactions regulated by Federal Law
"On currency regulation and currency control."

5. The Federal Treasury exercises the following powers in the established field of activity:

5.1. communicates to the main managers, administrators and recipients of federal budget funds the indicators of the consolidated budget schedule, limits of budget obligations and funding volumes;

5.2. maintains records of operations on cash execution of the federal budget;

5.3. opens accounts with the Central Bank of the Russian Federation and credit organizations to account for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes regimes for federal budget accounts;

5.4. opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;

5.5. maintains a consolidated register of the main managers, administrators and recipients of federal budget funds;

5.6. keeps records of the indicators of the consolidated budget schedule of the federal budget, limits of budget obligations and their changes;

5.7. compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation;

5.8. receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for reporting on the execution of the federal budget and the consolidated budget of the Russian Federation;

5.9. carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;

5.10. carries out forecasting and cash planning of federal budget funds;

5.11. manages operations on a single account of the federal budget;

5.12. carries out, in accordance with the established procedure, cash services for the execution of budgets of the budget system of the Russian Federation;

5.13. ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury;

5.14. exercises preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds;

5.15. carries out confirmation of monetary obligations of the federal budget and makes a permitting inscription for the right to carry out federal budget expenditures within the allocated limits of budget obligations;

5.15(1). exercises powers of control and supervision in the financial and budgetary sphere in the manner established by the Government of the Russian Federation;

(clause 5.15(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(2). carries out external control of the quality of work of audit organizations in accordance with the Federal Law “On Auditing Activities”;

(clause 5.15(2) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(3). carries out, in accordance with the procedure established by the Federal Treasury, an analysis of the execution of budgetary powers of state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations), as well as sending reports and proposals to the Ministry of Finance of the Russian Federation on improving methodological support for activities specified bodies (officials) for the implementation of state (municipal) financial control;

(clause 5.15(3) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(4). carries out, in accordance with the procedure established by the Federal Treasury, an analysis of the implementation of internal financial control and internal financial audit by the chief administrators of federal budget funds, as well as sending recommendations to the chief administrators of budget funds on the organization of internal financial control and internal financial audit;

(clause 5.15(4) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(5). approves general requirements for the implementation by state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations), of monitoring compliance with the Federal Law "On the contract system in the field of procurement of goods, works, services to ensure public and municipal needs";

(clause 5.15(5) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(6). carries out, within its competence, proceedings in cases of administrative offenses in accordance with the legislation of the Russian Federation;

(clause 5.15(6) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(7). exercises control over the timeliness and completeness of the elimination by the objects of control of violations of the legislation of the Russian Federation and (or) compensation of damage caused by such violations to the Russian Federation in the established field of activity;

(clause 5.15(7) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(8). represents in the prescribed manner in the judicial authorities the rights and legitimate interests of the Russian Federation on issues within the competence of the Federal Treasury;

(clause 5.15(8) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.16. summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and makes proposals for its improvement to the Ministry of Finance of the Russian Federation;

5.17. carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it;

5.18. ensures, within its competence, the protection of information constituting state secrets;

5.18(1). ensures the protection of information received in the course of activities that constitutes official, banking, tax, audit, commercial secrets, communications secrets, and other confidential information;

(clause 5.18(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.18(2). carries out the functions of a certification center to provide participants in electronic interaction in the established field of activity with certificates of keys for verifying electronic signatures;

(clause 5.18(2) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.18(3). carries out retraining (advanced training) for employees of Federal Treasury bodies in the field of protection of state secrets and technical protection of information;

(clause 5.18(3) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.19. carries out reception of citizens, ensures timely and complete consideration of written requests from citizens and associations of citizens, including legal entities, making decisions on them, as well as sending responses to applicants within the period established by the legislation of the Russian Federation;

(clause 5.19 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.20. organizes and ensures mobilization preparation and mobilization of the Federal Treasury, as well as control and coordination of the activities of subordinate federal government institutions for their mobilization preparation;

(clause 5.20 as amended by Decree of the Government of the Russian Federation dated June 18, 2014 N 558)

5.20(1). organizes and conducts civil defense in the Federal Treasury;

(clause 5.20(1) introduced by Decree of the Government of the Russian Federation dated June 15, 2010 N 438)

5.21. organizes additional professional education for employees of the Federal Treasury;

(clause 5.21 as amended by Decree of the Government of the Russian Federation dated November 2, 2013 N 988)

5.22. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents generated in the course of the activities of the Federal Treasury;

5.23. interacts in the prescribed manner with government authorities of foreign states and international organizations in the established field of activity;

5.24. carries out, in accordance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, procurement of goods, works, services, research and development work for state needs in the established area activities; (clause 5.24 as amended by Decree of the Government of the Russian Federation dated December 27, 2014 N 1581)

5.24.1. maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders;

(Clause 5.24.1 introduced by Decree of the Government of the Russian Federation of November 11, 2006 N 669)

5.24(2). - no longer in force - Decree of the Government of the Russian Federation dated March 15, 2017 N 301

(carries out interdepartmental coordination of activities in the field of systematization and coding of technical, economic and social information in the socio-economic field;)

(clause 5.24(2) introduced by Decree of the Government of the Russian Federation dated June 15, 2013 N 506).

5.25. performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.

6. The Federal Treasury, in order to exercise powers in the established field of activity, has the right;

6.1. request and receive information and documents necessary to exercise control, as well as to make decisions on issues within the established scope of activity;

(clause 6.1 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.2. provide legal entities and individuals with explanations on issues related to the established field of activity;

6.3. organize the necessary examinations, tests, analyzes and assessments, as well as scientific research in the established field of activity;

(clause 6.3 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.4. involve, in the prescribed manner, scientific and other organizations, as well as scientists and specialists, to study issues related to the established field of activity;

6.5. exercise control over the activities of territorial bodies of the Federal Treasury;

6.6. create, reorganize and liquidate territorial bodies of the Federal Treasury in agreement with the Minister of Finance of the Russian Federation;

6.7. apply restrictive, precautionary and prophylactic measures provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;

6.7(1). file claims in court in case of failure to comply with orders for compensation for damage caused by violations of the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations;

(clause 6.7(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.8. create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity.

7. The Federal Treasury does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services.

The restrictions established by the first paragraph of this paragraph do not apply to the powers of the head of the Federal Treasury to manage property assigned to the Federal Treasury with the right of operational management, to resolve personnel issues and issues of organizing the activities of the Federal Treasury.

7(1). Officials of the Federal Treasury when implementing control measures:

7(1).1. have the right of passage in the prescribed manner to the territory of the control object, as well as to all buildings and premises occupied by this object, regardless of departmental subordination and organizational and legal form;

7(1).2. have the right, in the event of detection of forgeries, forgeries, thefts, abuses and, if necessary, to suppress such illegal actions, to seize the necessary documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaving the act of seizure and copies of the seized documents or their inventory in the relevant files;

7(1).3. when conducting audits and inspections, they must not interfere with the operational activities of the objects of control, unless otherwise provided by law. (clause 7(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

III. Organization of activities

8. The Federal Treasury is headed by a director appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation.

9.2.2. proposals on the maximum number and wage fund of employees of the central apparatus of the Federal Treasury and territorial bodies of the Federal Treasury;

9.2.3. proposals for the appointment and dismissal of deputy heads of the Federal Treasury;

9.2.4. proposals for the appointment and dismissal of heads of territorial bodies of the Federal Treasury;

9.2.5. draft annual plan and forecast indicators of the Federal Treasury, as well as a report on their implementation;

9.2.6. proposals for the formation of a draft federal budget in terms of financial support for the activities of the Federal Treasury;

9.2.7. draft regulations on territorial bodies of the Federal Treasury;

9.2.8. proposals to submit for awarding state awards of the Russian Federation, a Certificate of Honor of the President of the Russian Federation, a Certificate of Honor of the Government of the Russian Federation, for encouragement in the form of an announcement of gratitude from the President of the Russian Federation, an announcement of gratitude from the Government of the Russian Federation, for awarding a departmental insignia of the Ministry of Finance of the Russian Federation, giving the right for the awarding of the title "Veteran of Labor" to employees of the central apparatus of the Federal Treasury and its territorial bodies, as well as other persons carrying out activities in the established field;

(clause 9.2.8 as amended by Decree of the Government of the Russian Federation dated July 1, 2016 N 616)

9.3. appoints and dismisses employees of the central apparatus of the Federal Treasury and deputy heads of territorial bodies of the Federal Treasury;

9.4. resolves, in accordance with the legislation of the Russian Federation on public service, issues related to the performance of federal public service in the Federal Treasury;

9.5. approves regulations on the structural divisions of the central apparatus of the Federal Treasury;

9.6. approves the structure and staffing table of the central apparatus of the Federal Treasury within the limits of the wage fund and the number of employees established by the Government of the Russian Federation, the cost estimate for the maintenance of the central apparatus of the Federal Treasury within the limits of the appropriations approved for the corresponding period provided for in the federal budget;

9.7. approves the number and wage fund of employees of territorial bodies of the Federal Treasury within the limits established by the Government of the Russian Federation, as well as the estimated costs for their maintenance within the limits of the appropriations approved for the corresponding period provided for in the federal budget;

9.8. approves, in the prescribed manner, the regulations on the Certificate of Honor of the Federal Treasury, regulations on other departmental awards and a description of these awards;

(clause 9.8 as amended by Decree of the Government of the Russian Federation dated December 26, 2011 N 1147)

9.9. on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and the Ministry of Finance of the Russian Federation, issues orders on issues within the competence of the Federal Treasury.

10. Financing of expenses for the maintenance of the central apparatus and territorial bodies of the Federal Treasury is carried out from funds provided in the federal budget.

11. The Federal Treasury is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, other seals, stamps and forms of the established form, as well as accounts opened in accordance with the legislation of the Russian Federation.

The Federal Treasury has the right to have a heraldic sign - an emblem, a flag and a pennant, established by the Ministry of Finance of the Russian Federation in agreement with the Heraldic Council under the President of the Russian Federation.

Editor's response

The flag of the Federal Treasury (Treasury of Russia) on its building located on Birzhevaya Square in Moscow. Photo: RIA Novosti / Natalia Seliverstova

Treasury of Russia is a government agency that centralizes, manages and distributes federal cash flows and financial investments. It is under the jurisdiction of the Ministry of Finance of the Russian Federation. Formed on December 8, 1992.

Main functions of the Russian Treasury:

• ensuring the execution of the federal budget
• cash service
• accounting and distribution of income
• management of market and currency risks.

Powers of the Federal Treasury:

• distributes (according to legally established standards) income received into the budget system between budgets of different levels;
• maintains records of operations on cash execution of the federal budget;
• opens accounts with the Central Bank of the Russian Federation and credit institutions to account for federal budget funds and other funds in accordance with the legislation of the Russian Federation;
• carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;
• carries out forecasting and cash planning of federal budget funds;
• opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;
• maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders;
• ensures, within its competence, the protection of information constituting state secrets, etc.

Structure

The Federal Treasury in its structure has 85 territorial bodies and one subordinate organization - the Federal Treasury Institution “Center for Supporting the Activities of the Treasury of Russia”. The department has no representative offices outside Russia.

Story

The origin of the treasury service occurred back in the days of Ancient Rus', when the position of treasurer appeared - an official of the princely or boyar administration, the custodian of princely valuables, which were called the treasury. With the expansion of the borders of the Russian state and its strengthening, the treasury gradually grew, and this required additional control over the safety of funds. All this led to an increase in the role of treasurers and the emergence in the 15th century, during the reign Ivan III, government yards.

As a result of financial changes Peter I in 1710, the Accounting or Treasury Office was created, which was supposed to monitor the correct receipt of taxes. It existed until 1742.

The next step in the development of the Russian financial system was the exit in 1775, during the reign of Catherine II, a major legal act “Institutions for the management of the provinces of the Russian Empire” dated November 7, 1775. According to this document, in each province state chambers are created “for house-building affairs and the management of the treasury revenues of the Imperial Majesty” and their main functions are determined: “1) To generate income were collected in full and at the present time, 2) So that the income was delivered where it should be, 3) So that the income was preserved intact.”

Preservation of the treasury had already become a matter of national importance at that time. Treasurers often held public funds at risk to their lives. Thus, during the period of Pugachev unrest in the village of Malykovka (now the city of Volsk) of the Saratov province, Treasurer Tishina was executed by the rebels for not giving them the palace treasury.

The next stage in the development of the Treasury was reforms Alexandra I. In 1802, he signed the manifesto “On the Establishment of Ministries”, according to which, along with other ministries, the Ministry of Finance was created. And on February 15, 1821, the State Treasury Department was created within the structure of the new department, which became the core of the entire system of the Russian treasury service.

At the beginning of the 20th century, the role of the treasury intensified due to the growth of government revenues and expenses. New laws and internal instructions are being published that more clearly regulate the activities of treasuries. The responsibilities of treasurers at that time were: reception and storage of all income; sale of all kinds of official paper, official stamps, forms, certificates and patents; issuing fishing certificates and free fishing tickets, transferring money, and so on.

Since 1918, the treasury was disbanded, and its functions were taken over by new financial bodies. Financing of the entire national economy of the country and the entire Soviet apparatus, accounting and budget work, and management of monetary circulation were transferred to the organized Treasury Financial Commission, and subsequently to the People's Commissariat of Finance and the People's Bank of the RSFSR, and then to the Ministry of Finance of the USSR and Union Republics, the State Bank of the USSR and its territorial authorities.

Decree of the President of the Russian Federation dated December 8, 1992 No. 1556 and Decree of the Government of Russia dated August 27, 1993 No. 864 resolved the issue of reviving the treasury in Russia.

In the Russian Federation there is a single centralized system of federal treasury bodies, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and subordinate territorial bodies of the federal treasury for the constituent entities of the Russian Federation, cities, except for cities of regional subordination, districts and districts in cities.

The main tasks of the Treasury authorities:

1) organization, implementation and control over the execution of the budget of the Russian Federation, management of budget revenues and expenses in the Treasury accounts, based on the principle of cash unity;

2) regulation of financial relations between the budget of the Russian Federation and state extra-budgetary funds, financial execution of these funds, control over the receipt and use of extra-budgetary funds;

3) implementation of short-term forecasting of the volumes of state financial resources, their operational management;

4) collection, processing and analysis of information on the state of public finances, submission to legislative and executive bodies of reporting on financial operations of the Government of the Russian Federation on the budget of the Russian Federation, on state extra-budgetary funds, on the state of the budget system of the Russian Federation;

5) management and servicing, jointly with the Bank of Russia and other authorized banks, of the state internal and external debt of the Russian Federation;

6) development of methodological and instructional materials, procedures for conducting accounting operations on issues within the competence of the Treasury, preparing a draft budget classification, conducting accounting operations for the state treasury of the Russian Federation.

The functions of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation include:

Organization of budgetary and financial execution of the federal budget and financial execution of state federal extra-budgetary funds, based on the principle of cash unity;

Management of the work of territorial bodies of the Federal Treasury;

Informing the territorial bodies of the Federal Treasury of the amount of allocations from the federal budget for the territories they serve;

Maintaining a consolidated register of managers of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

Organizing the distribution of revenues between the federal budget and the budgets of the constituent entities of the Russian Federation, transferring deductions from state taxes and income to local budgets;

Management of income and expenses of the federal budget and other centralized financial resources under the jurisdiction of the Government of the Russian Federation, management of funds in relevant bank accounts, except for funds of state federal extra-budgetary funds and federal extra-budgetary funds, carrying out transactions with these funds;

Organization of mutual settlements between the federal budget and the budgets of the constituent entities of the Russian Federation;

Regulation of financial relations between the federal budget and state federal extra-budgetary funds, organization of control over the receipt and use of federal extra-budgetary funds;

Organization and implementation of: short-term forecasting and cash planning of federal budget funds, other centralized financial resources and directions for their use; accounting for operations on the movement of funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds in treasury accounts; collection, processing and analysis of information on the state of the federal budget, budgets of constituent entities of the Russian Federation, state federal extra-budgetary funds and federal extra-budgetary funds;

Carrying out, on instructions from the Government of the Russian Federation and the Ministry of Finance of the Russian Federation, other operations with funds from the federal budget and other funds under the jurisdiction of the Government of the Russian Federation;

Organization of the work of territorial bodies of the Treasury to control the execution of the federal budget, state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

Management and servicing of state internal and external debt together with the Bank of Russia and other authorized banks, organization and implementation of placement on a repayable and paid basis of centralized financial resources administered by the Government of the Russian Federation;

Organization and conduct of operations for accounting of the state treasury.

Treasury bodies in the constituent entities of the Russian Federation, as well as cities with regional divisions, which have subordinate Treasury bodies under their subordination, carry out functions in the corresponding territory in relation to the functions discussed above, except for the functions related exclusively to servicing the federal budget assigned to the Main Directorate of the Federal Treasury .

Treasury bodies in cities, except for cities of regional subordination, districts, districts in Cities perform the following functions:

Carry out budgetary and financial execution of the federal budget, financial execution of state federal extra-budgetary funds, control over the receipt and use of federal extra-budgetary funds;

Provide targeted financing of enterprises from the federal budget, state federal extra-budgetary funds and targeted use of federal extra-budgetary funds;

Provide full accounting of managers of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

Carry out the distribution of income between the federal budget and the budgets of the constituent entities of the Russian Federation, make deductions from revenues from state taxes and income to local budgets;

Carry out operations with funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds;

Carry out cash planning of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds and directions for their use;

Monitor the timeliness of transactions and the targeted use of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

Carry out, upon the recommendation of the Ministry of the Russian Federation for Taxes and Duties, the return to the federal budget of excessively collected and paid taxes and other payments;

Keep records of operations on the movement of funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds in the accounts of the Federal Treasury bodies serving the relevant territory;

Collect, process and transmit to higher authorities of the Treasury information and reports on the execution of income and expenditures of the federal budget, on the financial execution of state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

Carry out individual operations on behalf of higher authorities of the Treasury.

Treasury bodies are vested with the following rights;

Open accounts for depositing and issuing funds with the Bank of Russia, its local institutions, and other credit institutions;

Suspend operations on the accounts of enterprises, including banks, using funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds, in cases of failure to submit or refusal to present accounting and financial documents related to the use of these funds to the Treasury authorities and their officials;

Issue binding orders to collect from enterprises in an indisputable manner funds allocated from the federal budget, funds from this budget directed to state federal extra-budgetary funds or federal extra-budgetary funds used for other purposes, with the imposition on enterprises of a fine in the amount of the Bank's refinancing rate Russia;

To impose a fine on credit organizations if they fail to timely execute payment documents for the transfer and crediting of funds to the federal budget, to state federal extra-budgetary funds, or funds from the federal budget and these funds to the accounts of recipients in the relevant credit organizations in the amount applicable to the bank that committed the violation, interest rate for short-term lending increased by 10 points; submit to the Bank of Russia proposals to deprive credit organizations of licenses to conduct banking operations.

The Federal Treasury exercises the following budgetary powers:

Organizes the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of concluding relevant budget agreements;

Executes the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of concluding relevant budget agreements;

Carries out preliminary and current control over the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of concluding relevant budget agreements;

Carry out operations with funds from the federal budget, as well as budgets of constituent entities of the Russian Federation and local budgets in the event of concluding relevant budget agreements;

Draws up a report on the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of concluding relevant budget agreements;

Prepares a report on the execution of the consolidated budget of the Russian Federation;

Submits a report on the execution of the federal budget to the Government of the Russian Federation;

Establishes the procedure for keeping records and reporting on the execution of budgets at all levels of the budget system of the Russian Federation, cost estimates of budgetary institutions, establishes forms of accounting and reporting on the execution of budgets at all levels of the budget system of the Russian Federation;

Opens and closes accounts with the Bank of Russia and its institutions, as well as with authorized credit institutions for crediting and disbursing budget funds;

Opens and closes personal accounts of main managers, managers of budgetary funds, budgetary institutions, as well as budgetary accounts of other recipients of budgetary funds;

Has the right to demand from the main managers, managers and recipients of budget funds to provide reports on the use of federal budget funds and other information related to the receipt, transfer, crediting and use of federal budget funds;

Receives information from credit institutions about transactions with budget funds and funds of state extra-budgetary funds;

Sends representations to the main managers, managers and recipients of federal budget funds, the Bank of Russia and its institutions, credit organizations with the requirement to eliminate identified violations of budget legislation and monitors their elimination; suspends operations on personal accounts of the main managers, administrators and recipients of federal budget funds;

Collects in an indisputable manner from the personal accounts of the main managers, managers of budgetary funds and recipients of federal budget funds for budgetary funds used for purposes other than their intended purpose;

Collects from all accounts budget funds issued in the form of budget loans, budget loans for which the repayment period has expired, as well as interest payable for the use of budget loans, budget loans;

Imposes fines on the main managers, administrators and recipients of federal budget funds, credit organizations within the limits of its competence;

Maintains a consolidated register of the main managers, administrators and recipients of federal budget funds and carries out registration of budgetary institutions whose activities are financed from the federal budget;

Exercises other powers in accordance with budget legislation.
The Federal Treasury can execute the budgets of constituent entities of the Russian Federation and local budgets under agreements concluded with the relevant executive authorities and local governments.

The powers of the Federal Treasury bodies extend to organizations, including credit institutions, carrying out operations with funds from the relevant budgets to the extent of the powers available in relation to federal budget funds.

What is the treasury? Based on the name of this body, we can safely say that it deals with issues of the state treasury. The Federal Treasury of the Russian Federation has a wide range of management tools and a complex organizational structure. This is the most important authority in the financial sector of the Russian executive branch. The features of the work, functions, powers and procedure for managing the Federal Treasury will be discussed in detail in our article.

Types of budget execution

The state budget is executed in two ways: bank or treasury. In Soviet times, the first method was used. Funds collected from taxpayers were transferred to the account of the tax authority of the Bank of the RSFSR. Several times a week the Bank received information about the receipt of new payments. Next, the information was transferred to the USSR Ministry of Finance. All information was summarized according to the compiled budget classification.

The inconvenience of the banking system was the manifestation of difficulties with the transfer of information. The data was not operational and was often completely falsified. The Ministry of Finance itself did not have sufficient funds and capabilities to control the situation.

In 1992, the country switched to a new tax calculation system. The Federal Treasury began to play a larger role - the body that assumed responsibilities for the execution of budget funds. This authority began to play the role of an intermediary between budget recipients (the state) and taxpayers (citizens), on the one hand, and banking institutions, on the other hand. Here we should immediately identify the priority function of the body in question - control.

What is the treasury?

The answer to this question interests many. So, the Federal Treasury is an intermediary body in the entire financial system of the Russian Federation. This body controls the movement of budget funds - both the revenue and expenditure sides. This ensures the principle of unity of the budget fund. Moreover, the flow of taxes to the treasury is significantly accelerated, which contributes to the active development of the country’s entire financial system.

The Russian Treasury, as is already clear, is part of the Ministry of Finance of the Russian Federation. The main document of the authority under consideration is the General Ledger of the Financial Corporation - a non-normative act containing information about national income and expenses. The book is maintained on the basis of a special accounting plan, also approved by the Treasury. The data included in the plan represents an informal basis for generating reports on the execution of the national budget.

Thus, the Federal Treasury of the Russian Federation implements several main functions. Firstly, it takes into account all budget income and expenses. Secondly, it confirms budget obligations and implements an authorization letter for the right to make expenses. This way the authority authorizes expenses within established limits. Finally, the Treasury manages funds that come from taxpayers quickly and efficiently.

Based on the above, it can be concluded that the main purpose of the treasury system is to facilitate the optimal management of public resources in the form of financial funds.

Treasury in the system of the Ministry of Finance

The treasury system is hierarchical. It consists of three components. The first place here is occupied by the central link - the Main Directorate of the Football Club. This is the main body involved in the implementation of consolidated accounting of expenses and revenues of the federal budget. The second link is the regional Treasury department. It operates in regions, territories, republics and autonomous territories. All information and funds from regional authorities are transferred to the Main Directorate. Finally, the third link consists of city branches of the federal treasury.

The entire presented structure is part of the executive system of government, and it is subordinate to the government Ministry of Finance. There are not so many legal sources on the basis of which the body in question can work. These are the Budget Code of the Russian Federation and the Regulations “On the Federal Treasury of the Russian Federation”. Here it is worth highlighting the Constitution, as well as some by-laws - presidential decrees and government regulations.

In the system of the Ministry of Finance, the Treasury carries out law enforcement functions. It, in fact, only serves higher authorities, while acting as a kind of intermediary. In cooperation with federal authorities, the Treasury carries out its activities directly and through territorial institutions. In the regions, the body in question cooperates with local government, subject branches of the Central Bank, with governments or executive administrations, as well as with individual public associations.

Goals and objectives of the body

In order to better understand what the Treasury is, you should pay a little more attention to the primary goals and objectives of the body in question. According to government regulations, the key goal of the Federal Treasury System is to create a common information field for the activities of municipal and national structures related to the management of financial flows. In contrast to the simple banking system of budget execution, a system complicated by an intermediary, which is the Treasury of the Russian Federation, works much more efficiently. And information, as you know, is the source of any quality development.

The Federal Treasury provides effective cash services to a wide variety of entities. The purpose of the body in question is to maintain legality in the system of such services, as well as the constant modernization of the elements of this system. Calculations implemented within the framework of budget procedures should also be improved.

As an intermediary between subjects of the tax system and banks, the Federal Treasury is obliged to help ensure the reliability of the country's entire financial system. In addition, the basis for the effective implementation of personnel policies must be developed.

What tasks are assigned to the treasury body? The first and most important is ensuring transparency and legality in the execution of the budget. The actions of banks and authorities should be clearly visible to all concerned citizens. To ensure transparency, all information systems that have at least some relation to the management of budget funds must function efficiently. The use of new working technologies will help in this, which is also the task of the body. The authorities must monitor the improvement of the infrastructure for interaction with authorities aimed at implementing budget procedures.

Control and enforcement functions of the Treasury of Russia

The enforcement powers of the Russian Treasury are primarily related to the implementation of the federal budget. The body also services cash payments related to legal relations within the boundaries of the country’s budgetary sphere. In fact, the Treasury of the Russian Federation fulfills all its duties as an auxiliary body, a kind of intermediary.

The second important area in the activities of the Financial Treasury of Russia is control. Functions in this professional area can be associated both with solving problems within the budgetary sphere and with interaction with various private authorities - for example, auditing or accounting firms. However, control alone is often not enough. It is often complemented by supervisory powers. We are talking about activities that do not involve significant interference in the economic functions of subjects of the budgetary and financial process. Such activities are related only to monitoring the rule of law.

The functions of the Federal Treasury are constantly changing. They are supplemented, expanded and even eliminated. It all depends on the procedure for exercising legal powers, as well as on options for solving certain tasks that are directly assigned to a government department.

Authority powers

The Federal Treasury has a wide range of different powers. Based on Article 161 of the Budget Code of the Russian Federation, the main types of activities of the state authority in question should be characterized.

You need to pay attention to the following points:

• Bringing consolidated budget schedules, established funding volumes and limits of budget obligations to the main managers, managers and recipients of funds.
• Maintaining records of budget execution operations.
• Opening accounts in credit institutions and banks for accounting of budgetary funds.
• Formation, opening and maintenance of personal accounts of senior officials - managers and recipients.
• Formation of a system for recording indicators of consolidated budget schedules, as well as the boundaries of budget obligations.
• Maintaining a register of main managers and recipients.
• Generation of operational information and reports on budget execution, as well as their subsequent transfer to the Russian Ministry of Finance.
• Receiving from managers of budget funds materials that may be needed to generate reporting on the implementation of budget funds.
• Distribution of revenues from taxes and fees between regional budget systems of the country.
• Carrying out work on forecasting and cash planning of budget funds.
• Ensuring current and preliminary control and supervisory activities over the conduct of operations related to budgetary funds.
• Generalization of Russian legislative practice, making proposals for its modernization.
• Formation and high-quality storage of information that constitutes a state secret.
• Ensuring mobilization preparation of the FC system.
• Interaction within the framework of their powers with domestic and foreign organizations.
• Conclusion of government contracts for placing orders, performing work, providing services, etc.

Not all functions that are implemented by the management bodies of the Federal Treasury have been outlined above. However, the general focus is obvious: control over the flow of budget funds, as well as mediation between subjects of the tax system and banking authorities.

Treasury structure

The system is controlled through three stages, each of which contains special organs. The first stage is called the central stage. All regional authorities are subordinate to it. The central apparatus includes 14 departments:

• on budget accounting and reporting;
• administrative, financial, legal and information management;
• to ensure the state budget;
• on control over the budgetary and financial sphere;
• on modernization of functional activities;
• on conducting audit activities (internal control) and assessing the effectiveness of the activities being implemented;
• to ensure secrecy and information security;
• on the development of budget payments;
• on systematization and classification of existing information in the field of economics and social security;
• on integration of information systems in the field of public finance.

The territorial bodies of the Federal Treasury system are scattered across 85 regions of the country. They constitute the second level of the Treasury structure. The regional authorities of the system under consideration should be considered in a little more detail.

Regional branches

What are the specifics of the work of territorial bodies of the treasury system? The operating procedure is determined by law, according to which regional branches carry out constant interaction with the central office. Any department is subject to the legal requirements of the center. Sometimes orders may come from other authorities. All of them must be fulfilled.

The law clearly defines the powers of regional treasuries. They are not much different from the federal ones, but have slightly different specifics. Here's what you should pay attention to here:

• regional budget treasuries must implement the financial execution of both the federal and local budgets. The responsibilities of FC representatives include monitoring the receipt and legal use of budget funds.
• Refund, at the request of the Ministry of Finance of the Russian Federation, of funds that were excessively collected or paid untimely.
• Collection, processing and transmission of information or reports on the execution of income to higher authorities.

Some powers of regional branches of the Treasury may be regulated by the laws of the constituent entities. The main requirement here is the absence of contradictions to the norms of federal legislation.

Functions of the Chairman of the Treasury

Having considered the question of what the treasury is, we should move on to the characteristics of its chairman. The head of the body is appointed and removed from the position by order of the Government of Russia. Candidates for the position are proposed by the Minister of Finance.

The head of the Federal Treasury is personally responsible for the implementation of the powers assigned to the body. The head has deputies who are appointed to the position on his recommendation, but by order of the Minister of Finance. The total number of deputies is limited by the Government. There is no point in giving an exact figure, because it changes periodically.

What powers does the head of the Federal Treasury have? Here's what needs to be highlighted here:

• distribution of responsibilities between your subordinates (deputies);
• submission of the necessary information to the Minister of Finance of the Russian Federation;
• development of draft regulations on FC;
• submitting for consideration proposals on the maximum number of employees of the apparatus and its territorial branches;
• development of annual plans and forecast indicators on the activities of the financial company;
• formation of plans for the working order in the Treasury;
• resolving issues related to service in the treasury system;
• approval of the structure of the body and staffing of the Main Office;
• approval of the wage fund for employees of the central and regional offices;
• development of provisions on the Certificate of Honor of the Treasury;
• formation of projects on budget accounts of the Federal Treasury;
• ensuring the implementation of all legal sources on which the functioning of the body in question is based.

It should be noted that the entire structure under consideration is a legal entity. It has its own seal, stamp and state-issued forms.

Chairman of the Treasury

Since October 2007, the position of head of the structure in question has been occupied by Roman Evgenievich Artyukhin. His predecessor was Tatyana Gennadievna Nesterenko, a deputy of the State Duma of the first meeting and First Deputy Minister of Finance of the Russian Federation since October 2012.

What is known about the current head of the Federal Treasury? Roman Evgenievich was born in 1973 in the Moscow region. In 1995, he graduated from the Ordzhonikidze State Academy of Management. In 1998 he received a graduate diploma from the Moscow State Law Academy. From 1995 to 2005 Artyukhin worked in the main department of the Federal Treasury. Here he gained enough experience to head the body in 2007.

Roman Evgenievich is a candidate of legal sciences. In parallel with the implementation of his main work, Artyukhin heads the department of financial law at the University under the Government of the Russian Federation. He has the award "For Services to the Fatherland" of the second degree, as well as the Order of Honor.

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The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with federal budget funds the main managers, administrators and recipients of federal budget funds.

The Federal Treasury is under the jurisdiction of the Ministry of Finance of the Russian Federation.

The current system of the Federal Treasury is represented by:

• Central Office of the Federal Treasury;
• Departments of the Federal Treasury for the constituent entities of the Russian Federation;
• Territorial branches of the Federal Criminal Code of the constituent entity of the Russian Federation.

The Federal Treasury carries out the following powers in the established field of activity:

1. Communicates to the main managers, administrators and recipients of federal budget funds the indicators of the consolidated budget schedule, limits of budget obligations and funding volumes.

2. Keeps records of operations on cash execution of the federal budget;

3. Opens accounts with the Central Bank of the Russian Federation and credit organizations to account for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes regimes for federal budget accounts.

4. Opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds.

5. Maintains a consolidated register of the main managers, administrators and recipients of federal budget funds.

6. Keeps records of indicators of the consolidated budget breakdown of the federal budget, limits of budget obligations and their changes.

7. Compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation.

8. Receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for reporting on the execution of the federal budget and the consolidated budget of the Russian Federation.

9. Distributes income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation.

10. Carries out forecasting and cash planning of federal budget funds.

11. Manages operations on the single account of the federal budget.

12. Provides cash services for the execution of budgets of the budget system of the Russian Federation in accordance with the established procedure.

13. Ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury.

14. Exercises preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds.

15. Confirms the monetary obligations of the federal budget and makes a permitting inscription for the right to carry out federal budget expenditures within the allocated limits of budget obligations.

16. Summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and makes proposals for its improvement to the Ministry of Finance of the Russian Federation.

17. Performs the functions of the main manager and recipient of federal budget funds allocated for the maintenance of the Federal Treasury and the implementation of the functions assigned to it.

18. Ensures, within its competence, the protection of information constituting state secrets.

19. Ensures timely and complete consideration of citizens’ appeals, making decisions on them and sending responses to applicants within the period established by the legislation of the Russian Federation.

20. Maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders.

21. Performs other functions in the established field of activity.

According to Art. 215.1 BC, cash services for the execution of budgets of the budget system of the Russian Federation are carried out by the Federal Treasury.

Currently, the activities of the Federal Treasury are aimed at implementing 4 main directions (strategic goals) for the execution of budgets of the budget system of the Russian Federation:

1. Analysis of revenue receipts and distribution according to legally established standards between the budgets of the budget system of the Russian Federation.

2. Exercising financial control over compliance with budget legislation by participants in the budget process during cash transactions carried out during the execution of the federal budget.

3. Cash services for the execution of budgets of the budget system of the Russian Federation, carrying out and accounting on a single budget account of the subject of operations for the receipt and disposal of funds from the corresponding budget.

4. Introduction of a new system of budget accounting and reporting for the execution of the Federal budget and servicing the execution of budgets of the budget system of the Russian Federation.

Achieving the set goals is ensured by solving the following tasks:

1. Implementation of the project “Modernization of the treasury system of the Russian Federation”, which provides for the creation and commissioning of an engineering support system (ESS) at the facilities of territorial bodies of the Federal Treasury, as well as the creation of a departmental transport network (DTN) of the Federal Treasury.

2. Improving cash services for the execution of budgets of constituent entities of the Russian Federation and local budgets by territorial bodies of the Federal Treasury, carrying out organizational and technical measures with financial authorities of budgets, working out issues of interaction and volume of information, improving the quality of transmitted information and generated reporting.

3. The introduction of technology for the electronic exchange of information on EDMS between participants in the budget process (revenue administrators, main managers and recipients of budget funds, financial authorities organizing budget execution, territorial bodies of the Federal Treasury, etc.), using an electronic digital signature (EDS) ). In addition, the use of electronic document management technology for storing accounting registers and reporting in the Federal Treasury.

4. Organization of work by the Federal Treasury and its territorial bodies to maintain a register of government contracts of the Russian Federation in accordance with Federal Law No. 94-FZ dated July 20, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs "

5. Development and implementation of administrative and technological regulations in order to regulate functional activities and standardize procedures for servicing participants in the budget process by the Federal Treasury.

6. Improving the technological process of reflecting transactions in accordance with the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n and the formation of budget reporting on the execution of the federal budget and servicing the execution of budgets of the budget system of the Russian Federation.

7. Development of legal support for the functional activities of the Federal Treasury, carrying out work to represent the interests of the Ministry of Finance of the Russian Federation and the Federal Treasury in the courts, ensuring the unconditional execution of judicial acts providing for the foreclosure of federal budget funds for the monetary obligations of recipients of budget funds, in accordance with Chapter 24 of the Budget Code of the Russian Federation.