Bodies exercising financial control in the Russian Federation. State financial control The control over the financial and economic activities of the chamber is carried out by

Financial control bodies.

State control is exercised by federal legislative bodies, federal executive bodies, including specially created executive bodies. In the Russian Federation, state financial control over the execution of the federal budget and the budget of federal extra-budgetary funds, the organization of monetary circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax incentives and benefits.

Subjects of state financial control:

- the Accounts Chamber of the Russian Federation;

- Central Bank of the Russian Federation;

- Ministry of Finance of the Russian Federation (Main Directorate

- Federal Treasury, Department of Insurance Supervision, Control and Auditing Department);

- Ministry of the Russian Federation for Taxes and Duties;

- State Customs Committee of the Russian Federation;

- control and audit bodies of federal executive bodies;

- other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds;

State control is also exercised by the bodies of representative (legislative) and executive power of the constituent entities of Russia. The Accounts Chamber of the Russian Federation is a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation.

The main tasks of the Accounts Chamber include:

- organizing and exercising control over the timely execution of income and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose;

- determination of the effectiveness and feasibility of spending public funds and the use of federal property;

- assessment of the validity of income and expenditure items of federal budget projects;

- financial expertise of draft federal laws and regulations;

- legal acts of federal government bodies;

- analysis of the identified deviations from the established budget indicators and preparation of proposals for their elimination;

- control over the legality and timeliness of the movement of budgetary funds in the Central Bank, authorized banks and other financial and credit institutions;

- Regular submission to the chambers of the Federal Assembly of information on the progress of budget execution and the results of control measures.

The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic audits without interfering with the operational activities of the audited organizations. The Accounts Chamber informs the Federation Council and the State Duma about the results of audits and thematic audits.

In cases of detecting violations in economic, financial or other activities that cause damage to the state and require suppression,

The Accounts Chamber has the right to give the administration of the audited organization binding instructions. In cases of repeated non-fulfillment or improper fulfillment of instructions, the Accounts Chamber has the right, in agreement with the State Duma, to make a decision to suspend all types of financial, payment and settlement transactions on the bank accounts of the audited organizations. The Accounts Chamber must regularly submit information about its activities to the media. The Ministry of Finance of the Russian Federation is a federal executive body that ensures the implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation and coordinates the activities in this area of \u200b\u200bother federal executive bodies. As part of the Ministry of Finance of the Russian Federation, the Control and Auditing Department (KRU) has been created, which, in accordance with the legislation, carries out audits and audits of the financial and economic activities of the relevant economic entities.

The Ministry of Finance of the Russian Federation performs the following functions:

- Carries out, within its competence, comprehensive audits and thematic checks of receipts and expenditures of the federal budget;

- supervises, in accordance with the established procedure, the rational and targeted use of state extra-budgetary funds and other federal funds;

- conducts documentary audits and audits of the financial and economic activities of organizations on the instructions of law enforcement agencies;

- organizes audits and financial audits in organizations at the request of state authorities of the constituent entities of the Russian Federation and local self-government bodies.

Exercising state control, the Ministry of Finance of the Russian Federation has the right to:

- restrict, suspend, and, if necessary, terminate, in accordance with the legislation of the Russian Federation, funding from the federal budget of organizations upon revealing the facts of their inappropriate use of federal budget funds, as well as in the event that they fail to submit reports on the expenditure of previously received funds within the established time frame;

- to recover in the prescribed manner from organizations federal budget funds spent by them not for their intended purpose, with the imposition of a fine in accordance with the legislation of the Russian Federation.

The financial bodies of the constituent entities of the Russian Federation, when exercising state financial control over the use of appropriations from the corresponding budget, are endowed with rights similar to those of the Ministry of Finance of the Russian Federation. The main tasks of the RF Ministry of Taxes and Duties are:

- development and implementation of a unified state tax policy;

- in the field of collection of taxes and fees;

- coordination of the activities of federal executive authorities on taxes and fees in the Russian Federation;

- state control over the observance of the legislation of the Russian Federation on taxes and fees, the correctness of calculation, the completeness and timeliness of the payment of taxes and other obligatory payments to the relevant budgets and state extra-budgetary funds, as well as over the production and circulation of ethyl alcohol and alcoholic beverages.

The Ministry of the Russian Federation for Taxes and Duties performs the following functions:

- conducts directly and organizes the work of state tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;

- carries out in ministries and departments, in enterprises, in institutions and organizations based on any form of ownership, and in citizens, checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments to the budget;

- organizes the work of state tax inspectorates for the accounting, assessment and sale of confiscated, ownerless property, transferred by inheritance to the state, and treasures;

- carries out the refund of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;

- analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

State tax inspectorates on the territory of the constituent entities of the Russian Federation and cities with regional divisions carry out the functions provided for by legislation for the Ministry of the Russian Federation for Taxes and Duties and the State Tax Inspectorate for districts, cities without regional divisions and districts in cities.

The State Tax Inspectorate performs the following functions:

- monitors compliance with legislation on taxes and other payments to the budget and off-budget state funds;

- ensures the timely and complete accounting of payers of taxes and other payments to the budget, the correct calculation of payments by citizens of the Russian Federation,

- foreign citizens and stateless persons, as well as the receipt of these payments to the relevant budget;

- controls the timeliness of the submission by the payers of accounting reports and balances, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget, as well as

- verifies the accuracy of these documents in terms of the correctness of the determination of profit, income, other objects of taxation and the calculation of tax and other payments to the budget;

- submits materials to law enforcement agencies on the facts of violations for which criminal liability is provided;

- submits claims to the court and to the arbitration court;

- suspends operations of enterprises, institutions, organizations and citizens on settlement and other accounts with credit institutions, etc.

- demand from officials to eliminate violations of the legislation on

- taxes;

- to impose an administrative arrest on the property of legal and physical

- persons with the subsequent sale of this property in case of non-fulfillment

- obligations to pay taxes, etc.

State financial control is also carried out by banks and other

institutions of the credit system. Banking control is exercised by banks in the course of lending, financing and settlement operations. Banks carry out preliminary and current control in the course of conducting monetary transactions by checking the submitted documents, establishing the right of an economic entity to receive a loan, to make payments on loan accounts. The object of bank control is the turnover of means of payment. Banks check the timeliness of presentation of payment documents by the supplier and payment by the buyer on time.

The Central Bank of the Russian Federation supervises the activities of credit institutions, organizes and implements currency control both directly and through authorized banks. The Bank of Russia has the right to appoint and carry out verification of bank operations. On-farm control is an audit of the production and economic activities of enterprises as a whole, its individual structural units, carried out by the accounting department, the financial department and some other economic services of the economic entity itself. On-farm control largely depends on the chief (senior) accountant. In the exercise of his functions, the chief accountant reports directly to the head of the enterprise (institution), by whose order he is appointed and dismissed from office. The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them. The chief (senior) accountant exercises preliminary control over the correctness and legality of spending funds.

Auditing activity - audit - is the entrepreneurial activity of auditors (audit firms) to carry out independent non-departmental audits of accounting (financial) statements, payment and settlement documents, tax declarations and other financial obligations and requirements of business entities, as well as providing them with other audit services.

The main purpose of auditing is to establish the reliability of the accounting (financial) statements of business entities and the compliance of their financial and business transactions with the regulations of the Russian Federation. Audits are mandatory and proactive. A compulsory audit is carried out in cases directly established by legislative acts of the Russian Federation, an initiative audit is carried out by a decision of an economic entity. A compulsory audit can also be carried out on behalf of the bodies of inquiry, the investigator, subject to the sanction of the prosecutor, the court, the arbitration court, if there is a criminal case initiated (resumed) in the proceedings, accepted for civil proceedings or a case subordinate to the arbitration court. The result of the audit activity is the conclusion (audit certificate), which has the force of an official document. The auditor's conclusion based on the results of an audit carried out on behalf of state bodies is equivalent to the conclusion of an examination appointed in accordance with procedural legislation. Elected and other local self-government bodies exercise local financial control when approving the local budget, its implementation and when approving a report on its implementation; establish local taxes and fees based on the principles determined by Russian legislation. The heads of the local administration, who are the highest officials of local self-government, exercise local financial control in the execution of the local budget, the management of municipal property, the implementation of state programs for the privatization of municipal enterprises, social, cultural and domestic facilities, trade and other objects (property) that are municipal property, and when solving other issues of local importance. Internal (intra-system) financial control is carried out in ministries, committees and other executive bodies, public and religious organizations by the heads of the relevant entities and specially created in these systems control and audit units, which are subordinate, as a rule, directly to the head of the ministry, committee, other executive body. authorities or the relevant body of a public or religious organization.

13.National financial control.

§ National financial control

§ The main functional purpose of financial control, carried out in the interests of society, is to control the execution of the budget, since the latter is a form of education and spending of public funds to ensure the activities of the authorities in pursuing a unified financial, credit and monetary policy in the country, protection financial interests of the Russian Federation

§ The budgetary system of the Russian Federation consists of budgets of various forms of ownership. Thus, the federal budget and the budgets of the constituent entities of the Russian Federation are state property (respectively, the property of the Russian Federation and each constituent entity), local budgets are municipal property.

§ In connection with the division of budgets by forms of ownership, financial control over their implementation is subdivided into state financial control, carried out both on the scale of the Russian Federation and in each constituent entity of the Russian Federation, and municipal financial control, carried out at the level of local self-government

§ State (municipal) financial control can be considered as one of the functions of state bodies) (local self-government bodies), which is a system for collecting and evaluating information on financial flows of the object of control in order to establish the completeness and timeliness of formation, reasonable distribution and efficiency of use of public financial resources, as well as state (municipal) property assigned to state (municipal) organizations and institutions

§ The functions of state and municipal financial control generally accepted in the world include: control over the sources of budget funds; control over the spending of budgetary resources; control over the use of state and municipal property, its privatization, nationalization; control over the use of state and municipal extra-budgetary funds; control over the circulation of budgetary funds and off-budget funds in banks and other credit institutions; control over the effectiveness of the provision and legality of the use of tax benefits and subsidies received; In 2000, the Ministry of Finance of the Russian Federation approved the Instruction on the Conduct of Audits and Audits by the Control and Auditing Bodies of the Ministry of Finance of the Russian Federation, which clarified the concept, purpose and objectives of audits, the procedure for conducting audits, their execution and implementation of the results of audits.

§ The tasks of state and municipal financial control in Russia are: checking the correct formation and execution of the budget and extra-budgetary funds; checking the condition, targeted and effective spending of financial resources of the state and local governments, the legality and rationality of the use of state and municipal property; checking the correctness of accounting and reporting reliability; control over compliance with the current legislation in the field of taxation, currency, customs and banking activities; control over the implementation of interbudgetary relations; identification of growth reserves of the revenue base of budgets of various levels; checking the circulation of budgetary funds and extra-budgetary funds in banks and other credit institutions; control over the formation and distribution of targeted budgetary funds for financial support to the regions; suppression of illegal decisions on the provision of tax benefits, state subsidies, subventions, transfers and other assistance to certain categories of payers or regions; identification of the facts of waste and financial abuse, the application of adequate measures of punishment to the perpetrators

§ Legislative (representative) state bodies and local self-government bodies exercise financial control in the following forms: preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary issues; current control - in the course of considering individual issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government during parliamentary hearings and in connection with parliamentary inquiries; follow-up control - in the course of consideration and approval of reports on the execution of budgets

§ State and municipal financial control is subdivided into internal and external. External financial control is carried out by special bodies created and operating independently of the executive branch. Internal financial control is exercised by executive bodies created by the executive branch itself. It can also include departmental control carried out by the control and auditing departments of ministries and departments in subordinate organizations and institutions in order to check the spending of budget funds allocated according to the subordinate budget classification, as well as the use of various types of financial assistance from the budget. Representative and executive bodies of different levels of government exercise financial control over the execution of the respective budgets in accordance with the Constitution of the Russian Federation, the Budget Code of the Russian Federation, Federal Laws "On the Central Bank of the Russian Federation" dated December 2, 1990 No. 394- 1, "On the Accounts Chamber of the Russian Federation" dated January 11, 1995 No. 4-FZ, "On general principles of local self-government in the Russian Federation" dated August 28, 1995 No. 154-FZ, "On the Government of the Russian Federation" dated December 17 1997 No. 2-FKZ, "On the financial foundations of local self-government in the Russian Federation" dated September 25, 1997 No. 126-FZ, other federal laws, Decree of the President of the Russian Federation dated July 25, 1996 No. 1095 "On measures to provision of state financial control in the Russian Federation ", Resolution of the Government of the Russian Federation of August 6, 1998 No. 888" On territorial control and auditing bodies of the Ministry of Finance of the Russian Federation ", constitutions, statutes and laws of the constituent entities of the Russian Federation, charters of municipalities, other legal acts of local self-government bodies. The issues of state financial control are also reflected in tax and currency legislation, in the Customs Code of the Russian Federation.

§ State financial control in accordance with the division of functions and powers established by the legislation of the Russian Federation is assigned to the Chamber of Commerce of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Department of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions (Main Directorate of the Federal Treasury , Department of State Financial Control and Audit and their territorial bodies), Ministry of Taxes and Duties of the Russian Federation, State Customs Committee of the Russian Federation, Federal Service of Russia for Currency and Export Control, financial bodies of federal executive authorities, constituent entities of the Russian Federation and municipalities, chief administrators and administrators of budgetary funds

§ One of the main bodies of state financial control is the Accounts Chamber of the Russian Federation. It should organize and exercise control over the timely execution of income and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose.

§ The Main Control Directorate of the President of the Russian Federation controls the activities of control and supervision bodies under federal executive bodies, executive bodies of the constituent entities of the Russian Federation, considers complaints and appeals of citizens and legal entities

§ The Ministry of Finance of the Russian Federation exercises internal control over the use of budget funds by the main managers, administrators and recipients of budget funds; for the execution of the budgets of the constituent entities of the Russian Federation and local budgets; organizes financial control, inspections and audits of legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments

§ The Department of State Financial Control and Audit, as well as the control and audit departments of the Ministry of Finance of Russia in the constituent entities of the Russian Federation are entrusted with state financial control over operations with budgetary funds carried out by the main and subordinate loan managers, as well as recipients of budgetary funds, credit organizations. These bodies participate in the control over the receipt of income from property in federal ownership, organize and conduct audits and financial inspections in organizations at the request of state authorities of the constituent entities of the Russian Federation and local government bodies. The Federal Treasury conducts preliminary and current control over the conduct of operations with budgetary funds by the main managers, administrators and recipients of budgetary funds, credit institutions, other participants in the budgetary process for executable budgets and budgets of state extra-budgetary funds, interacts with other federal executive bodies in the process of this control and coordinates their work

§ The Ministry of Taxes and Duties of the Russian Federation controls the completeness and timeliness of receipt of payments to the relevant budget. The main direction of its activity is the prevention, detection, suppression and investigation of tax crimes or administrative offenses. The Tax Police and the Treasury are actively promoting this.

§ Main managers, managers of budgetary funds exercise financial control over the use of budgetary funds by their recipients. Compliance with the designated purpose and the timely return of budget funds, as well as the submission of reports and payment for the use of these funds are subject to control. These control bodies carry out inspections of subordinate state and municipal organizations, budgetary institutions

§ The main task facing the tax authorities is to make sure that the system for registering and processing information is functioning and assess its adequacy as a basis for compiling calculations and declarations on taxes and other obligatory payments to the budget and extra-budgetary funds

§ Until January 1, 2002, accounting data were used for tax purposes. Therefore, as part of the audits, the tax authorities first of all assessed the degree of reliability, completeness and accuracy of these data.

§ Since January 1, 2002, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, an independent data recording system for tax purposes has been introduced - tax accounting. As stated in Art. 313 of the Tax Code of the Russian Federation, tax accounting is a system for generalizing information to determine the tax base for income tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. The introduction of tax accounting does not mean that accounting data will not be subject to audits by the tax authorities. First, all taxes (with the exception of income tax) are still calculated on the basis of accounting data. Secondly, in the event that the accounting procedure and tax accounting procedure for the purpose of calculating the tax base for income tax coincide, taxpayers have the right to use accounting data for tax purposes.

§ Exercise of financial control over the completeness and timeliness of the fulfillment by commercial structures of their obligations to the budget and extra-budgetary funds is an extremely important area of \u200b\u200bactivity of control bodies, since tax sources of budget formation make up a significant part of its revenues (approximately four-fifths). Their value is directly related to the profitability, stability and solvency of business entities. Therefore, special attention should be paid to the issues of efficiency of production and financial activities of the objects of control. In-depth study and knowledge of its state will make it possible to form material for a system of predictive estimates and proposals for improving the regulatory framework on accounting and taxation, elements of economic policy and the possible prevention of financial violations in the economic sphere

§ To solve the assigned tasks and carry out their functions, the state and municipal financial control bodies use methods such as verification, audit, examination, analysis

§ The concepts of inspection and revision are given in the Instruction "On the procedure for conducting an audit and inspection by the control and auditing bodies of the Ministry of Finance of the Russian Federation", approved by order of the Ministry of Finance of Russia dated April 14, 2000 No. 42n

§ An audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of business and financial transactions performed in the audited period by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant and other persons for whom, in accordance with the legislation of the Russian Federation and regulatory enactments, responsibility for their implementation is established

§ Inspection is an acquaintance of the regulatory authorities with the state of a certain area or issues of financial and economic activities of the object of control

§ In control practice, there are methods of documentary and factual control

§ There are two large groups of documentary control methods, which can be designated as follows: 1. Methods of formal legal verification of documents, which include: verification of compliance with the rules for drawing up, completeness and authenticity of documents; comparison of accounting and reporting indicators with indicators of business plans and established standards; verification of compliance with the rules for accounting for individual business transactions; verification of the compliance of the operations reflected in the documents with the statutory norms; checking arithmetic calculations - recalculation, i.e. arithmetic (counting) control

§ In the conditions of computer processing of accounting and analytical information, the techniques of this group can be largely automated and controlled by software

§ 2. Techniques for checking the reality (reliability) of the circumstances and processes reflected in the documents (their compliance with the business operations performed can also be automated in some cases under the conditions of computer processing of accounting and analytical information). They include: comparison of the data of documents, reflecting operations, with the data of documents that were the basis for these operations; confirmation (reconciliation of calculations); verification of entries in the accounting and reporting registers, the correctness of the correspondence of accounts; tracking (scanning); analytical procedures; special methods, which include counter checking, mutual checking, control comparison, restoration of natural value accounting, logical research of business transactions; preparation of alternative balances (both intermediate - raw materials, materials, output, and final accounting, well known in Western auditing practice as a trial balance)

§ 3. Techniques of actual verification, which include: inventory; inspection; observation; control launch of raw materials into production; laboratory analysis of the quality of goods, raw materials, finished products; expert review; checking the scope of work performed; verification of compliance with labor discipline and the actual use of working time; receiving oral and written explanations, certificates and answers to pre-developed questionnaires; test purchase; others

distributed between the highest bodies of government and the bodies of management of the financial and monetary system.
The highest level of state financial control is the Parliament or the corresponding bodies, within which special committees or commissions are created on financial issues, budget, taxes and other areas of financial policy. They are responsible for monitoring compliance with financial legislation, implementation of the financial policy of the state and the state budget by executive authorities.
Parliament exercises financial control in the process of considering and approving the draft state budget for the planned year and the government's report on its implementation.
In the Russian Federation, state financial control is exercised by the highest bodies of state power and management - the Federal Assembly and its two chambers, the State Duma and the Federation Council. The highest special body of state financial control is the Accounts Chamber, which in its activities is accountable to the Federal Assembly. She carries out an examination of the federal budget, state extra-budgetary funds and legislative acts, and controls the execution of the federal budget.
An important role in carrying out financial control is assigned to the Ministry of Taxes and Duties of the Russian Federation and state tax inspectorates, which are authorized to monitor the accuracy of calculation, timeliness and completeness of payment of taxes and other obligatory payments to the budget by all legal entities and individuals subject to taxation.
State tax inspectorates carry out an inspection of monetary documents, accounting books and other documents related to the calculation and payment of tax and other obligatory payments to the budget. They may require the necessary explanations, information and information on the issues arising during these inspections, conduct surveys of any production, warehouse, retail and other premises used to generate income.
In case of refusal to present (or failure to submit) accounting reports, balances, calculations, declarations and other documents necessary for verification, state tax inspectorates have the right to suspend operations of enterprises, institutions and organizations on settlement and other accounts in banks and other financial and credit institutions ... They have been given the right to seize documents testifying to the concealment (understatement) of profits (income) or other objects of taxation. If a violation of financial legislation is revealed, the heads of tax inspectorates and their deputies can apply financial sanctions to enterprises, institutions, organizations and individual citizens: collection of hidden amounts of tax and a fine for the corresponding violation, transfer of claims to arbitration or judicial authorities to recover illegally obtained funds into state revenue ...
In Russia, as in many countries with developed market economies, the Federal Treasury operates, the functions of which are the organization, implementation and control over the execution of the republican, regional and local budgets, as well as state extra-budgetary funds.
The Federal Treasury is engaged in the collection and analysis of information on the state of the country's finances, forecasting the volume of public financial resources, and their operational management. Together with the Central Bank of the Russian Federation, the Treasury bodies service the external debt of Russia.
Treasury bodies are endowed with great rights in control over the use of state budgetary and extra-budgetary funds: they carry out checks of monetary documents at enterprises of any form of ownership, including joint ventures, apply penalties to violators
sanctions, suspend account transactions, forcibly

collect funds used for other purposes.
The control functions of the Bank of Russia are:

• in establishing the rules for conducting banking operations, accounting and reporting for the banking system;
• in the implementation of state registration of credit institutions;
• in the issuance and revocation of licenses to credit institutions and organizations involved in their audit;
• in exercising supervision over the activities of credit institutions;
• in the registration of the issue of securities by credit institutions;
• in the implementation of foreign exchange regulation;
• in determining the procedure for making settlements with foreign states;
• in the organization and implementation of currency control;
• participation in the development of the forecast of the balance of payments of the Russian Federation and the organization of its preparation;
• in analyzing and forecasting the state of monetary, monetary and financial and price ratios.

The Federal Service of Russia for Currency and Export Control consists of the central office and regional bodies for currency and export control in the republics of the Russian Federation, territories, regions, autonomous formations, the cities of Moscow and St. Petersburg.
By agreement with the Central Bank of the Russian Federation, the Federal Service for Currency and Export Control may have its representatives in authorized banks that are accountable to the Central Bank of the Russian Federation. By agreement with the relevant ministries and departments, this service may have its representatives in foreign institutions of Russia to coordinate activities with the foreign exchange and export control authorities of other states and prepare proposals for using foreign experience in this area.
The Federal Service of Russia for Currency and Export Control provides:

• coordination of the activities of agents of foreign exchange and export control in the implementation of a unified state policy in the field of foreign exchange, export-import and other foreign economic operations;
• organization of a unified system of control over compliance by residents and non-residents with regulations governing foreign exchange transactions;
• fulfillment by residents of obligations in foreign currency to the state, including obligations to sell foreign currency in the domestic foreign exchange market;
• the validity of payments for foreign trade operations and capital transfers abroad;
• carrying out operations with securities in foreign currency and other operations related to the sphere of foreign economic activity.

Control over the correct calculation, completeness and timeliness of contributions to the budget of all obligatory payments is carried out by the Ministry of Taxes and Duties of the Russian Federation and its local authorities - tax inspectorates.
Tax inspectorates are required to:

• act in strict accordance with the law;
• monitor compliance with tax legislation;
• keep track of taxpayers;
• conduct inspections of taxpayers;
• to submit monthly to the financial authorities of the federal treasury information on the actually received amounts of taxes and other payments to the budget;
• inform the Ministry of Finance about all cases of non-payment of taxes;
• to carry out a refund of overpaid tax amounts and fines and penalties incorrectly withdrawn from taxpayers.

The State Customs Committee of the Russian Federation is responsible for the receipt of customs duties, which is obliged to:

• conduct tax audits on taxes levied by customs authorities;
• check all documents related to the calculation and payment of taxes levied by customs authorities;
• to suspend operations of taxpayers on bank accounts in case of non-fulfillment or improper fulfillment of tax legislation;
• to collect tax arrears, as well as the amounts of fines provided for by tax legislation.

At the same time, the role and importance of the development and adoption of standards for the occupancy of classes in schools in cities and rural areas, standards for the allocation of funds for the construction of roads, children's preschool institutions, etc., increases. At the same time, at the level of state authorities, it is necessary to develop a methodology for calculating such standards and determine their limits.

The existence of a rational financial policy of the constituent entities of the Russian Federation is a positive factor in the development of the state economy and, conversely, its absence hinders the development of the economy of both a particular region and the country as a whole. It is advisable to restore the vertical dependence of the activities of territorial financial bodies on the Ministry of Finance of the Russian Federation, at the same time, within the framework of the constituent entities of the Russian Federation, to create a single mechanism for close interaction of all departments and governments of the Ministry of Finance of the Russian Federation working in the republics, territories and regions to increase the effectiveness of the implementation of a single financial policy of the state on the territory of a particular

the level of local self-government and take into account the increase or maintenance of the level of real income per capita and, on this basis, the provision of social standards for the standard of living in the country, including at the level of each region.
At the same time, the role and importance of the development and adoption of standards for the occupancy of classes in schools in cities and rural areas, standards for the allocation of funds for the construction of highways, preschool institutions, etc. At the same time, at the level of state authorities, it is necessary to develop a methodology for calculating such standards and determine their limits.
For the implementation of financial policy, it is important to provide resources associated with the development of productive forces, i.e. the population of working age, who has certain professional knowledge and is fit for health reasons to participate in the production process, fixed assets of enterprises of all sectors of the economy located in a given territory, natural resources, the amount of equity capital and the degree of development of the financial infrastructure. Currently, there is practically no planned regulation of all components of the resources of the financial policy of the state. Weakened state regulation of the market economy.
It is necessary to structure, functional, general management in all areas of a unified financial policy while strengthening the role and responsibility of the federal center and each constituent entity of the Federation for issues within their competence. It is necessary to strengthen the role of the Ministry of Finance of the Russian Federation in coordinating the activities of all departments involved in the implementation of a unified financial policy of the state.
The existence of a rational financial policy of the constituent entities of the Russian Federation is a positive factor in the development of the state's economy and, conversely, its absence hinders the development of the economy of both a particular region and the country as a whole. It is advisable to restore the vertical dependence of the activities of territorial financial bodies on the Ministry of Finance of the Russian Federation, at the same time, within the constituent entities of the Russian Federation, to create a single mechanism for close interaction of all departments and governments of the Ministry of Finance of the Russian Federation operating in the republics, territories and regions to increase the effectiveness of the implementation of a single financial policy of the state on the territory of a particular subject RF.

Commentary to the Letter dated 25.10.2017 No. 02-09-0869935.

State (municipal) financial control is divided into external and internal, preliminary and subsequent. External state (municipal) financial control in the field of budgetary legal relations is the control activity of the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (Article 265 of the BC RF).

Internal state (municipal) financial control in the sphere of budgetary legal relations is recognized as the control activity of the Federal Treasury, state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations, financial bodies of the constituent entities of the Russian Federation or municipalities, respectively.

By virtue of Part 2 of Art. 269.2 of the RF BC, when exercising powers for internal state (municipal) financial control, the bodies of such control:

carry out inspections, audits and surveys;

send acts, conclusions, representations and (or) instructions to the objects of control;

send notifications on the application of budgetary coercive measures to bodies and officials authorized in accordance with the Budget Code and other acts of budgetary legislation of the Russian Federation to make decisions on the application of budgetary coercive measures;

carry out proceedings on cases of administrative offenses in the manner prescribed by the legislation on administrative offenses.

According to Art. 267.1 of the RF BC, the state (municipal) financial control body may carry out the following control measures:

verification, which means the commission of control actions for the documentary and factual study of the legality of financial and business transactions, the reliability of budget accounting and budget reporting in relation to the activities of the object of control for a certain period. Inspections can be in-house and on-site. Office audits are understood as audits carried out at the location of the state (municipal) financial control body on the basis of budget reports and other documents submitted at its request. On-site inspections - inspections carried out at the location of the object of control, during which the actual compliance of the transactions performed with the data of budget reporting and primary documents is determined;

an audit, which is a comprehensive check of the activities of the object of control, which is expressed in the conduct of control actions for the documentary and factual study of the legality of the entire set of financial and business transactions, the reliability and correctness of their reflection in the accounting and budgetary statements. The results of the check, revisions are drawn up by an act;

survey, which consists in analyzing and assessing the state of a certain area of \u200b\u200bactivity of the object of control, including internal financial control and internal financial audit. The results of the survey are drawn up in a conclusion;

authorization of transactions, which is understood as the affixing of a permit inscription after checking the documents submitted for the purpose of carrying out financial transactions for their presence and (or) the compliance of the information specified in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Based on the provisions of Art. 266.1 of the RF BC, the objects of state (municipal) financial control are state (municipal) institutions.

According to Art. 269.2 of the Budget Code of the Russian Federation, the powers of internal state (municipal) financial control bodies to exercise such control include, in particular, control over the completeness and reliability of reporting on the implementation of state (municipal) programs, including reporting on the execution of state (municipal) tasks.

Thus, control over the completeness and reliability of reporting on the execution of state (municipal) assignments, regardless of the sources of financial support for subsidies for financial support of the fulfillment of state (municipal) assignments to budgetary institutions, is carried out by internal state (municipal) financial control bodies vested with these powers in accordance with the procedure established by federal law, a regulatory legal act of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, a municipal legal act of the local administration.

Moreover, in accordance with paragraph 3 of Art. 266.1 of the RF BC, objects of control and officials are obliged to timely and fully submit to the state (municipal) financial control bodies, upon their requests, information, documents and materials necessary for the implementation of state (municipal) financial control, to provide officials of state (municipal) bodies financial control access to the premises and on the territory of controlled objects, to fulfill their legal requirements.

So, based on clause 10 of the Rules for the exercise by the Federal Treasury of powers of control in the financial and budgetary sphere, approved by the Decree of the Government of the Russian Federation of November 28, 2013 No. 1092, during the implementation of internal state financial control, officials of the Federal Treasury during control activities have the right to:

to request and receive, on the basis of a reasoned request, in writing information, documents and materials, explanations in written and oral forms necessary for carrying out control measures.

Note that these requests, acts of inspections and audits, conclusions prepared on the basis of the results of the conducted examinations, representations and instructions are handed over to the representative of the object of control or sent by registered mail with a receipt acknowledgment or in any other way, indicating the date of its receipt by the addressee, including from the use of automated information systems. The deadline for the submission of information, documents and materials is set in the request, calculated from the date of receipt of the request and is at least three working days. Documents, materials and information required for carrying out control activities are presented in the original or copies certified by the controlled objects;

when carrying out on-site inspections (audits), without hindrance upon presentation of service certificates and a copy of the order (instruction) of the head (deputy head) to conduct an on-site inspection (audit), visit the premises and territories occupied by persons in respect of whom the check (audit) is carried out, demand the presentation of the delivered goods, results of work performed, services rendered;

carry out the examinations necessary for the implementation of control measures, and (or) involve independent experts to carry out such examinations;

issue representations, orders to eliminate detected violations;

send notifications about the application of budgetary coercive measures in the cases provided for by the RF BC;

carry out proceedings on cases of administrative offenses in the manner prescribed by the Code of Administrative Offenses of the Russian Federation;

go to court with claims for compensation for damage caused by the Russian Federation by violation of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.

Thus, officials of the state (municipal) financial control body exercising control in the financial and budgetary sphere have the right to request and receive, on the basis of a reasoned request in writing, information, documents and materials, explanations in written and oral forms necessary for conducting control activities.

At the same time, the list of requested documents and materials is not legally limited and is determined by officials of the state (municipal) financial control body independently based on the subject (direction) of the control measure. In addition, control activities for the actual study of the legality of financial and business transactions may include the study of documents confirming the provision of services, performance of work, purchase of goods at the expense of budgetary funds.

Consequently, officials of the state (municipal) financial control body can request any documents and materials necessary for control, due to the fact that their list has not been determined and is established by the controller independently.

In the commented Letter of the Ministry of Finance of the Russian Federation dated October 25, 2017 No. 02-09-08 / 69935, it is noted that if the inspectors need information contained in the register of educational activities of children in order to conduct a control event, the institution is obliged to provide officials of state (municipal) ) financial control of the specified document. It should be noted that in this case, the register of educational activities of children (children's attendance sheet) is the primary accounting document confirming the provision of state (municipal) services (performance of work) by an institution of additional education within the framework of a state (municipal) assignment.

It should be noted that according to Part 3 of Art. 266.1 of the RF BC, failure to submit or untimely submission by objects of control to the state (municipal) financial control bodies of the above information, documents and materials, as well as their submission not in full or submission of inaccurate information, documents and materials, obstruction of the legitimate activities of officials of state bodies ( municipal) financial control entail responsibility established by Art. 19.7 of the Administrative Code of the Russian Federation. The commission of this offense may lead to a warning or the imposition of an administrative fine on officials of the institution in the amount of 300 to 500 rubles, and on the institution itself - from 3,000 to 5,000 rubles. In turn, responsibility for obstructing the legitimate activities of officials of internal state (municipal) financial control bodies is applied under Art. 19.4.1 Administrative Code of the Russian Federation.

State financial control is exercised by federal legislative bodies, federal executive bodies, including specially created executive bodies. It includes budgetary, tax, monetary, foreign exchange, insurance, investment and customs controls.
Of great importance for the development of state financial control is the Decree of the President of the Russian Federation of July 25, 1996 No. 1095 "On measures to ensure state financial control in the Russian Federation."
The subjects of state financial control are: the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation, the Main Directorate of the Federal Treasury, the Department of Insurance Supervision. Department of State Financial Control and Audit, Ministry of the Russian Federation for Taxes and Levies, State Customs Committee of the Russian Federation, control and audit bodies of federal executive bodies, other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds.
State control is also exercised by the representative (legislative) and executive authorities of the constituent entities of the Russian Federation.
To strengthen control by the Federal Assembly of the Russian Federation over the timely execution of income and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose, the Federal Law of January 11, 1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation" the chamber of the Russian Federation is a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation.
The main tasks of the Accounts Chamber of the Russian Federation:
- determination of the expediency of spending state funds and the use of federal property;
- assessment of the validity of income and expenditure items of the federal budget projects and the budgets of federal extra-budgetary funds;
- expert examination of draft federal laws and other normative acts providing for expenses covered by the budget;
- control over the legality and timeliness of the movement of budget funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation, and so on.
The Chairman of the Accounts Chamber is appointed by the State Duma for a period of six years. The Deputy Chairman is appointed by the Federation Council for the same term. When forming the Accounts Chamber, the Federation Council and the State Duma each appoint six auditors for a period of six years.
To implement the tasks assigned to it. The Accounts Chamber carries out control and audit, export and analytical, information and other types of activities, provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds
The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic audits without interfering with the operational activities of the audited organizations. The Accounts Chamber informs the Federation Council and the State Duma about the results of audits and thematic audits. In cases of detecting violations in economic, financial or other activities that cause damage to the state and require suppression, the Accounts Chamber has the right to give the administration of the audited organization mandatory instructions. In cases of repeated execution or improper execution of instructions, the Accounts Chamber has the right, in agreement with the State Duma, to make a decision to suspend all types of financial, payments and settlement operations on the bank accounts of the audited organizations. The Accounts Chamber must regularly submit information about its activities to the media.
Control over finances by the President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues, signing federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation, Minister of the Russian Federation for Taxes and Levies, Director of the Federal Tax Police Service, presenting a candidate to the State Duma for appointment to the post of Chairman of the Central Bank. In accordance with the Constitution of the Russian Federation, the President of the country addresses an annual budget message to the Federal Assembly.
Certain functions of financial control are performed by the Main Control Directorate of the President of the Russian Federation, established in accordance with the Decree of the President of the Russian Federation of May 24, 1994. No. 1015. As a structural subdivision of the Presidential Administration, it reports directly to the President of the Russian Federation, but interacts with all executive authorities. Among its functions: control over the activities of control and supervision bodies under federal executive bodies, subdivisions.
The Ministry of Finance of the Russian Federation is one of the main subjects of state financial control.

The Ministry of Finance of the Russian Federation, in accordance with the Regulations on it, exercises control over the execution of the federal budget and the targeted use of funds allocated from the federal budget to enterprises, institutions, organizations, as well as funds of state (federal) extra-budgetary funds. As part of the Ministry of Finance of the Russian Federation, the Department of State Financial Control and Audit (formerly the Control and Auditing Department - KRU) was established, which, in accordance with the legislation, carries out audits and audits of the financial and economic activities of the relevant economic entities.
In connection with the transfer of the functions of the Federal Service of Russia for the supervision of insurance activities to the Ministry of Finance of the Russian Federation, the scope of its activities as a subject of state financial control has significantly expanded and received new features.
In 2000, the Foreign Exchange Control Department was established within the structure of the Ministry.
Ministry of Finance of the Russian Federation:
- Carries out, within its competence, comprehensive audits and thematic checks of receipts and expenditures of the federal budget;
- supervises, in the prescribed manner, the rational and targeted use of funds from state extra-budgetary funds of other federal funds;
- conducts documentary audits and audits of the financial and economic activities of organizations on the instructions of law enforcement agencies;
- organizes audits and financial audits in organizations to requests from state authorities of the constituent entities of the Russian Federation and local self-government bodies.
Exercising state financial control, the Ministry of Finance of the Russian Federation has the right to:
- restrict, suspend, and, if necessary, terminate, in accordance with the legislation of the Russian Federation, funding from the federal budget of organizations upon revealing the facts of their inappropriate use of federal budget funds, as well as if they fail to submit reports on the expenditure of previously received funds within the established time frame;
- recover in the established manner from organizations federal budget funds spent by them not for their intended purpose, with the imposition of a fine in accordance with the legislation of the Russian Federation, etc.
In accordance with the Decree of the Government of the Russian Federation of August 6, 1998 No. 888, territorial control and auditing bodies (administrations) of the Ministry of Finance of the Russian Federation were created in the constituent entities of the Russian Federation. The main task of these bodies is to carry out, within their competence, subsequent state financial control on the territory of the corresponding subject of the Russian Federation or region of the Russian Federation. To accomplish this task, the bodies are endowed with the following functions: a) to carry out subsequent control over the timely, targeted and rational use and safety of federal budget funds, state extra-budgetary funds of other federal funds; b) to carry out, within the limits of their competence, audits and thematic inspections of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from property in federal ownership; c) carry out documentary audits and inspections of the financial and economic activities of organizations of any form of ownership in accordance with motivated decisions of law enforcement agencies and other functions.
To carry out budget execution, the Federal Treasury of the Russian Federation was established in the structure of the Ministry of Finance in accordance with the Decree of the President of the Russian Federation of December 8, 1992. No. 1556. The unified centralized system of the Federal Treasury bodies is headed by the Head of the Federal Treasury - Head of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation.
Treasury bodies interact with state authorities of the constituent entities of the Federation in the process of crediting income and mutual settlements between budgets, as well as coordinating work on creating an information base on the state of the budgetary system of the Russian Federation.
The Treasury informs the legislative and executive bodies of the state power of the Russian Federation about the results of the execution of the federal budget, other financial operations of the Government of the Russian Federation, as well as about the state of state (federal) extra-budgetary funds and the budgetary system of the Russian Federation.
The Regulation on the Federal Treasury defines the functions of the Main Board of the Federal Treasury of the Ministry of Finance of the Russian Federation, the functions of the Treasury bodies for the constituent entities of the Russian Federation, cities with regional divisions that have subordinate treasury bodies and their subordination, as well as the functions of the Treasury bodies in cities, districts in cities. For the implementation of the tasks assigned to the system of the Federal Treasury bodies and the fulfillment and their functions, these bodies have certain rights and fulfill the corresponding duties. The powers of the Treasury bodies in the field of financial relations are quite wide. Their role is significantly increased in connection with the transfer from the banking system of functions for cash execution of the budget. In accordance with Art. 215 of the Budget Code of the Russian Federation established the treasury execution of budgets.
In accordance with the Code, the heads of the Federal Treasury bodies and their deputies can apply the following coercive measures:
1) write off in an indisputable manner the amount of budget funds used for other purposes; refundable 5 budget, the return period of which has expired;
2) write off in an indisputable manner the amount of interest (fees) for the use of budgetary funds provided on a returnable basis, the due date of which has come;
3) collect uncontested penalties for late return of budgetary funds provided on a returnable basis, delay in payment of interest for the use of budgetary funds provided on a returnable basis, in the amount of one three hundred of the current refinancing rate of the Bank of Russia for each day of delay;
4) issue a warning to the heads of executive bodies, local self-government bodies and recipients of budget funds about improper execution of the budget process;
5) draw up protocols that are the basis for the imposition of fines;
6) to collect uncontested penalties from credit institutions for late execution of payment documents for crediting or transferring budget funds in the amount of one three hundredth of the current refinancing rate of the Bank of Russia for each day of delay;
7) suspend transactions on accounts with credit institutions for up to one month.
One of the coercive measures used by the Federal Treasury bodies is the indisputable write-off of budget funds.
In accordance with the Federal Law of August 7, 2001 No. 121-FZ "On the organization of counteraction to the legalization (laundering) of proceeds from crime" and the Decree of the President of the Russian Federation of November 1, 2001 No. 1263 on the authorized body for combating the legalization (laundering) of proceeds obtained by crime ”in the structure of the Ministry of Finance of the Russian Federation was formed by the Committee of the Russian Federation for financial monitoring.
In accordance with the Regulation approved by Decree of the Government of the Russian Federation No. 211 of April 2, 2002, the KFM of Russia is a federal executive body authorized to remove measures to counter the legalization (laundering) of proceeds from crime, and coordinating the activities in this area of \u200b\u200bother federal bodies executive power.
The KFM of Russia annually submits a report to the RF Ministry of Finance, and to the RF Government a report on its activities in this area.
KFM of Russia is headed by a Chairman, whose duties are performed by the First Deputy Minister of Finance

The main tasks of the Committee are:
1) collection, processing and analysis in the prescribed manner of information, documents, information and other materials about operations, transactions: with money or other property, subject to control in accordance with the legislation of the Russian Federation on combating legalization (laundering) obtained by criminal means
2) creation of a unified information system and maintenance of a federal database in the named area;
3) sending relevant information to law enforcement agencies in accordance with their competence if there are sufficient grounds to indicate that the operation (transaction) with funds or other property is related to the legalization (laundering) of proceeds from crime;
4) implementation, in accordance with international treaties of the Russian Federation, of interaction and information exchange with the competent authorities of foreign states in the field of combating the legalization (laundering) of proceeds from crime;
5) representation in accordance with the established procedure of the Russian Federation in international organizations when considering issues of combating the legalization (laundering) of proceeds from crime.
For the implementation of these tasks, the KFM of Russia performs the following main functions:
1) collects and processes information on operations (transactions) with monetary funds or other property subject to control in accordance with the legislation;
2) reveals signs indicating that the operation (deal) with monetary funds or other property is associated with the legalization (laundering) of proceeds from crime;
3) coordinates the activities of federal executive bodies in this area;
4) sends information on transactions (transactions) with monetary funds or other property to law enforcement agencies in accordance with their competence if there are sufficient grounds indicating that the operation (transaction) is related to money laundering;
5) participates in the development and implementation of programs of international cooperation on combating money laundering;
6) exercise control over transactions with funds or other property in accordance with the legislation on combating money laundering;
7) interacts with the Bank of Russia in this area;
8) exercises, within its competence, control over the implementation by legal entities and individuals of the requirements of the legislation on combating money laundering in terms of compliance with the procedure for recording, storing and submitting information about operations (transactions) with monetary funds or other property subject to mandatory control, as well as organizations internal control;
9) develops and carries out measures to prevent violations of legislation in this area;
10) provides an appropriate mode of storage and protection of information obtained in the course of its activities, constituting an official, banking, tax, commercial secret, and also performs other functions in the field of financial monitoring.
To fulfill its tasks and functions, the KFM of Russia is endowed with the following powers:
1) request, in accordance with the established procedure, from the federal bodies of state power of the Russian Federation, bodies of state power of the constituent entities of the Russian Federation, local authorities and the Central Bank of the Russian Federation, information on issues related to the competence of the Committee;
2) request information from organizations that carry out radios (transactions) with money or other property;
3) receive the necessary clarifications on the information provided;
4) send information to law enforcement agencies if there are sufficient grounds indicating that the walkie-talkie with money or property is associated with money laundering, as well as at the request of these agencies;
5) apply to the relevant state authorities with a proposal to bring the perpetrators to justice;
6) request from the competent authorities of foreign states and provide them in accordance with international treaties, relevant information, as well as other powers. The financial bodies of the constituent entities of the Russian Federation, when exercising state financial control over the use of appropriations from the corresponding budget, are vested with the rights that are logical given to the Ministry of Finance of the Russian Federation.
In accordance with the Law of the Russian Federation of March 21, 1991. No. 943-1 tax authorities in the Russian Federation "under the Ministry of Finance of the RSFSR, a unified system of control over compliance with tax legislation, over the correctness of calculation, completeness and timeliness of taxes and other obligatory payments established by law, into the relevant budget, was created - State Tax Service. Decree of the President of the Russian Federation No. 340 dated December 31, 1991 approved the Regulation on the State Tax Service of the Russian Federation, which stipulates that the bodies of the State Tax Service of the Russian Federation constitute a single centralized system for monitoring compliance with tax legislation.
By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Collection, today it is the Federal Tax Service.
The main task of this Ministry is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence to the relevant budgets and extra-budgetary funds. ...
Tax inspectorates on the territory of the constituent entities of the Russian Federation and cities with regional divisions carry out the functions provided for by legislation for the tax authorities of the tax inspectorate in districts, cities without regional divisions and districts in cities.
The tax inspectorate has the right to apply financial sanctions determined by legislation to enterprises, institutions, organizations and citizens.
The federal tax police are also relatively new executive bodies exercising state financial control. In March 1992, the Main Directorate of Tax Investigations was created under the State Tax Service of the Russian Federation. The RF Law of June 24, 1993 No. No. 5238-1 "On Federal Tax Police Bodies" "(with amendments and additions introduced by the Federal Law of December 17, 1995), federal tax police bodies (legal successors of the GUNR) are organized, which are law enforcement agencies and an integral part of the forces for ensuring the economic security of the Russian Federation Among the law enforcement agencies exercising financial control are the Prosecutor's Office of the Russian Federation, the Ministry of Internal Affairs of Russia (in particular, the Office for Combating Economic Crimes), the State Customs Committee of the Russian Federation.
Internal financial control is carried out in ministries, committees, other executive bodies, public and religious organizations by the heads of the relevant entities and specially created these systems by control and auditing units, which, as a rule, are directly subordinate to the head of a ministry, committee, other executive body or the relevant body of a public or religious organization.
The main tasks of this control are:
- identification of cases of theft and shortages of funds, material assets, mismanagement, and other violations of financial discipline;
- development of proposals to eliminate the conditions and causes that give rise to them;
- taking measures to compensate the guilty persons for the damage caused, etc.

The concept of financial control, its principles and objectives. The role of financial control in socio-economic transformations

Financial control - This is control over the legality and expediency of actions in the field of education, distribution and use of funds of the state and local government entities for the effective socio-economic development of the country and individual regions.

Financial control is the most important means of ensuring the rule of law in the financial and economic activities of the state.

The main tasks of financial control are:

• verification of the fulfillment of financial obligations to the state and local governments by organizations and citizens;
• checking the correctness of the use by state and municipal enterprises of monetary resources that are in their economic jurisdiction or operational management;
• verification of compliance with the rules for financial transactions, settlements and storage of funds;
• identification of internal production reserves;
• elimination and prevention of violations of financial discipline.

As a result of the implementation of the tasks of financial control, financial discipline is strengthened, which expresses one of the parties to the rule of law.

The role of financial control in socio-economic transformations is expressed in the fact that when it is carried out, firstly, the observance of the established legal order in the process of financial activities by state and public bodies, enterprises, institutions, organizations, citizens and, secondly, economic feasibility and the effectiveness of the actions taken, their compliance with the tasks of the state. Thus, it serves as an important way to ensure the legality and expediency of the financial activities carried out.

Types of financial control and bodies implementing it.

State, internal and independent (audit) control

Financial control is divided into several types for different reasons.

Depending on the time it can be preliminary, current, and subsequent. Such types of control are inherent in the activities of all regulatory bodies.

Preliminary financial control is carried out prior to the commission of operations for the formation, distribution and use of funds. Therefore, it is essential to prevent violations of financial discipline.

Current (operational) financial control is the control carried out in the process of making monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, etc.).

Subsequent financial control is a control carried out after financial transactions (after the execution of the revenue and expenditure parts of the budget, etc.). In this case, the state of financial discipline is determined, its violations are revealed, ways of prevention and measures to eliminate them.

Can be distinguished obligatory and proactive financial control. Mandatory is carried out:

• due to legal requirements;
• by the decision of the competent state authorities.

Other grounds for the classification of financial control are also possible, in particular, depending on the bodies (subjects) carrying out it... In this case, financial control is allocated:

• representative bodies of state power and local self-government;
• the president;
• executive authorities of general competence;
• departmental and on-farm;
• public;
• audit.

Departmental control exercised by a ministry or department over the activities of institutions and organizations that are part of their system has much in common with the control that is carried out in the system of public organizations or religious organizations. Close to them is the control exercised by an economic entity that is not part of any system. It is advisable to designate the specified control as internal or intrasystem.

It seems necessary in the context of the development of local self-government to single out as an independent type of financial control control carried out by representative and executive bodies of local self-government.

State control carried out by federal bodies of legislative power, federal bodies of executive power, including specially created bodies of executive power. Of great importance for the development of state financial control is the Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996. This Decree established that in the Russian Federation state control includes control over the execution of the federal budget and the budget of federal extra-budgetary funds , the organization of monetary circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax incentives and benefits. At the same time, in accordance with the division of functions and powers established by the legislation of the Russian Federation, specific subjects of state financial control are indicated: the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (Federal Service for Insurance Supervision, Federal Service for Financial and Budgetary Supervision and Federal Service for Financial Monitoring), Federal Customs service of the Russian Federation, control and audit bodies of federal executive bodies, other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds. It was recognized that it was necessary to conduct, at least once a year, by the relevant control and financial bodies comprehensive audits and thematic audits of the receipt and expenditure of budget funds not only in federal executive bodies, but also in enterprises and organizations using federal budget funds.

State control is also exercised by the representative (legislative) and executive authorities of the constituent entities of the Russian Federation.

Internal (intrasystem) financial control... This type of financial control is carried out in ministries, committees, other executive bodies, public and religious organizations by the heads of the relevant entities and specially created in these systems control and audit units, which are subordinate, as a rule, directly to the head of the ministry, committee, other executive body or an appropriate body of a public or religious organization. The control and auditing service of the system of internal affairs bodies conducts audits of the financial and economic activities of the departments of the ministry, which are on the federal budget, at least once every two years. Unscheduled audits take place at the direction of the higher-ranking managers in relation to the audited unit, the decision of the judicial and investigative bodies, when the unit is liquidated, its head or the head of the financial service is changed. The revision period cannot exceed 40 days. Extension of this period is allowed with the permission of the head who appointed the audit.

The main tasks of this control:

• identification of cases of theft and shortages of funds and material assets, mismanagement, and other violations of financial discipline;
• development of proposals for the elimination of conditions and causes that give rise to them;
• taking measures to compensate the guilty persons for the damage caused, etc.

Audit (independent) financial control... In accordance with the Federal Law "On Auditing" No. 119-FZ of August 7, 2001, auditing (audit) is the entrepreneurial activity of auditors (audit firms) to carry out independent non-departmental audits of accounting (financial) statements, payment and settlement documentation , tax declarations and other financial obligations and requirements of business entities, as well as the provision of other audit services to them.

Auditing activities are carried out along with financial control, carried out in accordance with the legislation of the Russian Federation, by specially authorized bodies. Auditors who have passed certification and who wish to work independently, as well as audit firms, begin their activities after state registration as a business entity, obtaining a license and inclusion in the state register of auditors and audit firms.

Licenses for special audits are issued by: the Central Bank of the Russian Federation for conducting banking audits, the Department of Insurance Supervision of the Ministry of Finance of the Russian Federation for auditing insurance companies. Licenses to conduct general audits, as well as audits of exchanges and investment funds, are issued by the Ministry of Finance of the Russian Federation.

The main goal of the audit activity is to establish the reliability of the accounting (financial) statements of business entities and the compliance of their financial and business transactions with the regulations of the Russian Federation. Audits are mandatory and proactive.

Mandatory audit is carried out in cases directly established by legislative acts of the Russian Federation, proactive - by decision of the economic entity.

A compulsory audit can also be carried out on behalf of the bodies of inquiry, the investigator, subject to the authorization of the court or the arbitration court. The Federal Law on Auditing in the Russian Federation regulates in detail the issues related to the payment of the auditor's work, the responsibility of an economic entity for evading a mandatory audit, the procedure for conducting certification for the right to carry out audit activities, etc.

The quality of the auditor's report can be checked by the body that issued the license to carry out auditing activities at the request of the business entity, on its own initiative or on the proposal of the prosecutor. If an unqualified audit is found that has led to losses for the state or for an economic entity, the auditor (audit firm) may be recovered on the basis of a court decision or an arbitration court at the suit of the body that issued the license:

• losses incurred in full;
• the cost of rechecking;
• a fine, credited to the federal budget, in a certain amount.

Control of financial and credit authorities (bank control). State financial control is also carried out by banks and other credit institutions. Banking control is exercised by banks in the course of lending, financing and settlement operations. Bank control is essential for the efficient use of bank loans and is aimed at strengthening payment discipline.

On-farm control is an audit of the production and economic activities of enterprises as a whole, its individual structural divisions, carried out by the accounting department, the financial department and other economic services of an economic entity.

The essence and objectives of financial control

Financial control is one of the most important links in the financial system. It ensures the correctness, timeliness and completeness of income generation; the validity and accuracy of spending. The effectiveness of financial control is a prerequisite for the successful implementation of economic and social policy, the efficient functioning of the administrative apparatus.

Financial control - a mechanism to ensure the legality of financial activities of executive bodies of state power and municipalities.

In accordance with the Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996, the spheres of financial control are: execution of the federal budget and budgets of social extra-budgetary funds, organization of monetary circulation, use of credit resources, state of internal and external debt, the provision of tax incentives.

The Accounts Chamber of the Russian Federation in accordance with the law of the Russian Federation "On the accounting policy of the Russian Federation" dated January 11, 1995 acts as the leading body of financial control.

The RF Budget Code provides for the Accounts Chamber to exercise control over the execution of the federal budget, social extra-budgetary funds, and the state of the state's internal and external debt.

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Along with the Accounts Chamber, a number of other institutions have the right of financial control in the Russian Federation: the Main Control Directorate of the President of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (in particular, the Department of State Financial Control and Audit, as well as the Main Directorate of the Federal Treasury), the Ministry of the Russian Federation for Taxes and fees, the Financial Monitoring Committee, the State Customs Committee of the Russian Federation, the Federal Tax Police Service of the Russian Federation, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal and Territorial Compulsory Medical Insurance Funds. In addition to the federal level, financial control is carried out at the level of the constituent entities of the Federation and municipalities (see Scheme 1). This multi-tier financial control reduces its effectiveness.

The Ministry of Finance of the Russian Federation as a subject of financial control

In accordance with the regulations on the Ministry of Finance of the Russian Federation (approvals by the Government of the Russian Federation No. 329 dated June 30, 2004 No. ) The Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is the federal executive body responsible for the development of state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, auditing, accounting and bookkeeping. production, processing and circulation of precious metals and precious stones, customs payments, determining the customs value of goods and vehicles, investing funds to finance the funded part of the labor pension, organizing and holding lotteries, production and circulation of protected printing products, financial support for public service, countering legalization proceeds of crime and financing of terrorism.

The Ministry of Finance of the Russian Federation coordinates and monitors the activities of the Federal Tax Service, the Federal Insurance Supervision Service, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring, as well as control over the implementation by the Federal Customs Service of regulatory legal acts on the calculation and collection of customs payments, determination of the customs value of goods and vehicles.

The Ministry of Finance of the Russian Federation is guided in its activities 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, as well as this Regulation.

The Ministry of Finance of the Russian Federation carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local government bodies, public associations and other organizations.

The financial bodies of the constituent entities of the Russian Federation, when exercising state control over the use of appropriations from the corresponding budget, are endowed with rights similar to those of the Ministry of Finance of the Russian Federation.

Federal tax service as a subject of state financial control

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Scheme 1 The structure of state financial control bodies in the Russian Federation *

Subjects of Control in Legislative (Representative) Bodies of State Power and Representative Bodies of Local Self-Government	Subjects of control in the executive bodies of state power and local self-government
I. At the federal level State Duma of the Russian Federation Federation Council of the Russian Federation Accounts Chamber of the Russian Federation	I... At the federal level Main Control Directorate of the President of the Russian Federation Ministry of Finance of the Russian Federation Main Department of the Federal Treasury Department of State Financial Control and Audit Ministries and departments chief administrators, administrators of budgetary funds of the federal budget Pension fund of the Russian Federation Social Insurance Fund of the Russian Federation Compulsory health insurance fund
II. At the level of a constituent entity of the Russian Federation Legislature Accounts Chamber of a constituent entity of the Russian Federation	II... At the level of a constituent entity of the Russian Federation Financial bodies of the constituent entity of the Russian Federation Treasury of a constituent entity of the Russian Federation Territorial bodies of federal ministries and departments Federal Treasury Department (UFK) Department of the Ministry of Taxes and Tax Collection of the Russian Federation (UMNS RF) Customs Sectoral management bodies chief managers, managers of budget funds of the constituent entity of the Russian Federation Territorial Compulsory Health Insurance Fund
III. At the municipal level Representative body of the municipality Accounts Chamber of the Municipal Formation	III. At the municipal level Financial management of the administration of the municipality Governing bodies administrators of local budget funds Local offices of territorial bodies of federal ministries and departments (UFK, UMNS RF) Local branches of territorial bodies of social extra-budgetary funds