Application of budget coercive measures by the financial authority. III

About approval of the Order

acceptance and execution

decisions on application

budgetary coercive measures

Guided by paragraph 4 of Article 306.2 Budget Code Russian Federation

I ORDER:

1. Approve the attached Procedure for making and executing the decision.

2. The order of the financial department of the Komsomolsky administration dated May 19, 2014 No. 20 “On approval of the procedure for executing the decision on the use of budget coercive measures” shall be declared invalid.

3. Post on the official website of the administration of the Komsomolsky municipal district in the “District Finance” section.

4. This order comes into force from the date of its official publication on the website of the administration of the Komsomolsky municipal district and applies to legal relations that arose from 06/01/2017.

5. I reserve control over the implementation of this order.

Head of Department

Application

to the financial order

administration department

Komsomolsk municipality

Lennogo district

adoption and execution of decisions on the application of budgetary measures

coercion

I. General provisions

1. Present Order establishes the rules for the adoption and execution by the financial management of the administration of the Komsomolsky municipal district of the Khabarovsk Territory (hereinafter referred to as financial management) decisions on the application of budget coercive measures (hereinafter referred to as the Procedure) in relation to the Komsomolsky municipal district (hereinafter referred to as settlements) that have committed budget violations provided for in Chapter 30 of the Budget Code of the Russian Federation.

2. This Procedure is subject to application in the event of receipt of financial management from municipal authorities financial control Komsomolsk municipal district notifications on the application of budget coercive measures (hereinafter referred to as the notification).

3. For the purposes of this Procedure, municipal financial control bodies are understood to mean Chamber of Control and Accounts Komsomolsky municipal district and financial management of the Komsomolsky municipal district.

4. Based on the notification received, the financial department makes decisions:

on the use of budget coercive measures;

on refusal to apply budget coercive measures.

The decision of the financial management to apply budget coercive measures (refusal to apply) is made by the financial management in the form of an order.

5. Preparation of draft orders on the application of budget coercive measures (refusal to apply) and necessary documents to ensure the implementation of decisions made by the financial management on the application (refusal to apply) budget coercive measures is carried out by the budget department of financial management.

6. Budgetary coercive measures provided for by Chapter 30 of the Budget Code of the Russian Federation are subject to application within 30 calendar days after the financial department receives notice of the application of budget enforcement measures.

If the last day of the period established for the execution of the decision to apply budgetary coercive measures in accordance with paragraph one of this paragraph falls on a non-working day, the end day specified period The next working day following it is considered.

7. The financial department is not responsible for the accuracy, completeness and quality of information provided by municipal financial control bodies.

II. The procedure for the financial management to make a decision on the application (refusal to apply) budget coercive measures

8. The decision to apply budget coercive measures (refusal to apply) is made by the financial department within 10 calendar days from the date of registration of the notification by the financial department.

The decision to apply (refusal to apply) budgetary coercive measures is made for each violation specified in the notification.

9. Committing a budget violation by a settlement entails the use by the financial department of a coercive budgetary measure in the form of suspension and/or reduction of provision interbudgetary transfers(except for subventions).

10. Absence in the notification of grounds for applying budget coercive measures or the formation of a notification and sending to the financial department in violation of the procedure established by paragraph 3 of Article 268.1 or paragraph 3 of Article 269.2 of the Budget Code of the Russian Federation, as well as sending a notification in violation of the deadlines established by paragraph 5 of Article 306.2 of the Budget Code of the Russian Federation is the basis for the financial management to make a decision to refuse to apply budget coercive measures.

The decision to refuse to apply budget coercive measures is issued in the form in accordance with Appendix No. 1 to this Procedure.

III. The procedure for executing the decision to suspend (reduce) the provision of interbudgetary transfers

11. The decision to suspend (reduce) the amount of interbudgetary transfers (except for subventions) is made by the financial department in following cases and sizes:

misuse of funds from interbudgetary transfers that have special purpose, in the amount of funds used for other purposes;

violation of the conditions for the provision of interbudgetary transfers, if this action is not related to the misuse of budget funds, in the amount of funds used in violation of the conditions for the provision of interbudgetary transfers;

non-return or late return budget loan for the amount of the outstanding balance of the budget loan;

violation of the conditions for the provision of a budget loan, if this action is not related to the misuse of budget funds, in the amount of the amount of funds used in violation of the conditions for the provision of a budget loan.

12. Suspension (reduction) of provided interbudgetary transfers is carried out from the date of signing relevant order financial management. The Order is issued in the form in accordance with Appendix No. 2, No. 4 to this Procedure.

The financial management order, no later than three working days from the date of its publication, is sent to the main manager of budgetary funds, the corresponding recipient of interbudgetary transfers and the municipal financial control body that sent the notification.

The suspension of the provision of interbudgetary transfers (except for subventions) is carried out by the budget department of financial management by stopping the provision of interbudgetary transfers (except for subventions) from the budget of the municipal district to the corresponding budget of the settlement until the violations are eliminated during the financial year.

13. Cancellation of the suspension of the provision of interbudgetary transfers is carried out by decision of the financial department if the municipal financial control body that sent the notification receives information about the settlement eliminating the violation that led to the decision to suspend.

14. The decision to cancel the suspension of the provision of interbudgetary transfers is made on the basis of information about the elimination of the violation received by the financial department from the municipal financial control body that sent the notification, formalized by an order (hereinafter referred to as the cancellation order).

The cancellation order is issued in the form in accordance with Appendix No. 3 to this Procedure.

15. The cancellation order is prepared within 3 working days from the moment the budget department of the financial management receives the information specified in paragraph 14 of this Procedure.

16. The budget department of financial management sends the cancellation order to the municipal financial control body that provided information about eliminating the violation no later than 3 business days from the date of issuance of the cancellation order.

17. A reduction in the provision of interbudgetary transfers (except for subventions) from the budget of a municipal district to the budget of a settlement is carried out by the budget department of financial management by amending the limits budget obligations budget of the municipal district, providing for a reduction in the limits of budget obligations brought to the main manager of the budget of the municipal district for interbudgetary transfers.

An order to reduce the provision of interbudgetary transfers to the corresponding budgets of settlements is the basis for the preparation by the relevant structural divisions of the financial management of proposals for amending the decision on the budget of the municipal district for the current fiscal year And planning period, providing for reductions to the main manager of budgetary funds for interbudgetary transfers.

18. If in the current financial year interbudgetary transfers subject to reduction are financed in in full, then the financial management makes a decision to reduce the provision of interbudgetary transfers (with the exception of subventions) provided for the budget of the corresponding settlement in the next financial year.

Appendix No. 1

to the Procedure for Acceptance and

execution of the decision on

application of budgetary

coercive measures

from __________ N ___

Komsomolsk-on-Amur

On refusal to use budget coercive measures

(date) (number)

I ORDER:

1. Refuse to use budget coercive measures to

___________________________________________________________________

(chief manager budget funds, recipient of municipal budget funds, chief administrator of municipal budget revenues)

in part _________________________________________________________________

in a relationship _______________________________________________________________

in connection with ________________________________________________________________.

(grounds for refusal)

Head of Department

Appendix No. 2

to the Procedure for Acceptance and

execution of the decision on

application of budgetary

coercive measures

from __________ N ___

Komsomolsk-on-Amur

On the use of budget coercive measures

Based on the notification ______________________________________________

(state financial control body)

dated ___________ N _________ in connection with the identification of ______________________

(date) (number)

___________________________________________________________________________

I ORDER:

measure budgetary coercion in the form of suspension of provision

___________________________________________________________________________

(interbudgetary transfer provided from the budget of the municipal district)

2. ____________________________________________________________________

suspend from ________ 20___ the provision of the above interbudgetary transfers to the budget

______________________________________________________.

(municipality)

Head of Department

Appendix No. 3

to the Procedure for Acceptance and

execution of the decision on

application of budgetary

coercive measures

from __________ N ___

Komsomolsk-on-Amur

On lifting the suspension

provision of interbudgetary

transfers from the budget

municipal district

Based on information _______________________________________________

(state financial control body)

from ___________ N _________ in connection with the elimination of____________________

(date) (number)

___________________________________________________________________________

(chief manager of municipal budget funds,

manager of municipal budget funds, recipient

municipal budget funds, chief revenue administrator

municipal budget)

___________________________________________________________________________

I ORDER:

1. _____________________________________________________________________

(chief manager of budget funds of the municipal district)

resume from _________ 20___ provision

_____________________________________________________________________________

(interbudgetary transfer provided (municipal entity) from the budget of the municipal district)

Head of Department

Appendix No. 4

to the Procedure for Acceptance and

execution of the decision on

application of budgetary

coercive measures

from __________ N ___

Komsomolsk-on-Amur

On the use of budget coercive measures

Based on the notification ______________________________________________

(state financial control body)

dated ___________ N _________ in connection with the identification of ______________________

(date) (number)

___________________________________________________________________________

I ORDER:

1. Apply to __________________________________________________________ (chief manager of municipal budget funds, recipient of municipal budget funds, chief administrator of municipal budget revenues)

a measure of budgetary coercion in the form of a reduction in the provision of

___________________________________________________________________________

(interbudgetary transfer provided from the budget of the municipal district)

in the amount of (_________________________________________) rubles ____ kopecks.

(amount and amount in words) (amount)

2. ______________________________________________________________

(chief manager of budget funds of the municipal district)

submit proposals for making appropriate changes to the consolidated

budget list of the municipal district budget and rural settlements.

Head of Department

MINISTRY OF FINANCE OF THE REPUBLIC OF ALTAI

On approval of the Procedure for budget coercive measures

from 10/16/2015 N 157-p, from 02/15/2017 N 40-p, from 08/13/2018 N 134-p, from 12/27/2018 N 237-p)

In accordance with paragraph 4 of Article 306.2, I order:

dated December 27, 2018 N 237-p)

1. Approve the attached Procedure for executing the decision on the application of budget coercive measures.

2. The department of control and audit work (R.V. Oinchinova) within 5 working days after the adoption of this Order, post it on the official website of the Ministry of Finance of the Altai Republic on the Internet information and telecommunications network.

3. Entrust control over the implementation of this Order to Deputy Minister N.K. Tabaeva.

Minister of Finance
Republic of Altai
O.V.ZAVYALOVA

The procedure for executing the decision to apply budget coercive measures

Approved
By order
Ministry of Finance
Republic of Altai
dated September 29, 2014 N 133-p

(as amended by Orders of the Ministry of Finance of the Altai Republic dated October 16, 2015 N 157-p, dated February 15, 2017 N 40-p, dated August 13, 2018 N 134-p)

1. This Procedure defines the procedure for the execution by the Ministry of Finance of the Altai Republic (hereinafter referred to as the Ministry) of the decision to apply budget coercive measures for committing a budget violation in relation to the financial bodies of municipalities of the Altai Republic, the main managers of funds of the republican budget of the Altai Republic, managers of funds of the republican budget of the Altai Republic, recipients of funds from the republican budget of the Altai Republic, chief administrators of the revenues of the republican budget of the Altai Republic and chief administrators of sources of financing the deficit of the republican budget of the Altai Republic (hereinafter referred to as the decision to apply budget coercive measures).

2. The Ministry makes a decision on the application of budget coercive measures provided for by Chapter 30 of the Budget Code of the Russian Federation, based on the notification of state financial control bodies (including the department of control and audit work of the Ministry, which carries out the functions of the internal state financial control body of the Altai Republic) on the application of budgetary coercive measures (hereinafter referred to as notification).

3. The decision to apply budgetary coercive measures (about the absence of grounds for the application of budgetary coercive measures) is made by the Ministry within 30 calendar days after receipt by the Ministry of notification and is subject to execution within one year from the date of adoption of this decision.

(as amended by Order of the Ministry of Finance of the Altai Republic dated August 13, 2018 N 134-p)

4. The notification received by the Ministry is considered by the Deputy Chairman of the Government of the Altai Republic, the Minister of Finance of the Altai Republic (acting minister) and transferred to the Deputy Minister, the head of the structural unit of the Ministry in charge of the relevant area, for the preparation of a draft decision on the application of a coercive budgetary measure to a violator of budget legislation ( about the absence of grounds for the use of coercive measures) (hereinafter referred to as the decision).

(as amended by Order of the Ministry of Finance of the Altai Republic dated August 13, 2018 N 134-p)

5. A copy of the notification is transferred to the department of control and audit work of the Ministry for registration in the Journal of registration of notifications on the application of budgetary coercive measures (hereinafter referred to as the Journal of Notifications) in the form according to Appendix No. 1 to this Procedure (with the exception of notifications sent by the department of control and audit work of the Ministry) . Notifications from the control and audit department are registered in the Notification Log by employees of the control and audit department.

6. The draft decision is prepared by a structural unit of the Ministry within 20 calendar days from the date of receipt of the notification by the Ministry.

The decision to apply budget coercive measures is made in the form in accordance with Appendix No. 2 to this Procedure.

A decision on the absence of grounds for the use of budget coercive measures is made if the object of control eliminates budget violations identified by the state financial control body and the results are recognized by the court control event of the state financial control body are invalid.

7. The structural unit of the Ministry, within 3 working days from the date of the decision, sends cover letter a copy of the decision to the state financial control body that sent the notification. A copy of the decision is also sent from memo to the control and audit department for registration in the Notification Log (except for the case specified in paragraph 8 of this Procedure).

8. A copy of the decision made based on the results of consideration of the notification of the control and audit department of the Ministry is sent to the control and audit department by a structural unit of the Ministry with an internal memo within 3 working days from the date of such decision.

9. The execution of the decision to apply such a budget coercive measure as the suspension (reduction) of the provision of interbudgetary transfers (except for subventions) is carried out by the structural unit of the Ministry that prepared such a decision in accordance with the procedure for suspension (reduction) of the provision of interbudgetary transfers to local budgets from the republican budget of the Altai Republic , approved by order of the Ministry of April 23, 2014 N 56-p.

10. Execution of the decision to apply budget coercive measures in the form of indisputable collection of the amount of funds provided from the republican budget of the Altai Republic local budget, the amount of fees for the use of funds provided from the republican budget of the Altai Republic to the local budget, penalties for late return of funds from the republican budget of the Altai Republic are carried out by the Federal Treasury Department for the Altai Republic (hereinafter referred to as the FTC for the RA).

To apply the specified budgetary coercive measure structural subdivision The ministry that prepared the decision, no later than 3 working days from the date of its adoption, sends a copy of the decision to the Federal Criminal Code of the Republic of Armenia.

11. The FCC for the Republic of Armenia, no later than the next working day after receiving a copy of the decision, applies the budget coercive measure specified in paragraph 10 of this Procedure.

12. The execution of the decision to apply a budgetary coercive measure in the form of indisputable collection of a budget loan (including fees for using a budget loan and penalties for late repayment of a budget loan) is carried out in accordance with the General requirements for the procedure for collecting the balances of outstanding loans provided from the budgets of the constituent entities of the Russian Federation and municipal districts, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2007 N 104n, the Procedure for collecting the balances of outstanding loans to the republican budget of the Altai Republic, approved by order of the Ministry dated February 20, 2008 N 26-p.

13. Execution of the decision to apply a budgetary coercive measure in the form of an indisputable recovery of the amount of interbudgetary transfers used in violation of the terms of their provision, not for the intended purpose, is carried out in accordance with the General requirements for the procedure for collecting into budget revenue unused balances of interbudgetary transfers received in the form of subsidies , subventions and other interbudgetary transfers with a specific purpose, approved by order of the Ministry of Finance of the Russian Federation dated June 11, 2009 N 51n, the Procedure for collecting unused balances of interbudgetary transfers received in the form of subsidies, subventions and other interbudgetary transfers with a specific purpose, provided from Republican budget of the Altai Republic, approved by order of the Ministry of August 25, 2016 N 128-p.

(as amended by Order of the Ministry of Finance of the Altai Republic dated August 13, 2018 N 134-p)

Appendix No. 1. Journal of registration of notifications from state financial control bodies

Appendix No. 1
to Order
execution of the decision to apply
budgetary coercive measures

(as amended by Order of the Ministry of Finance of the Altai Republic dated October 16, 2015 N 157-p)

REGISTRATION OF NOTIFICATIONS OF GOVERNMENT BODIES

FINANCIAL CONTROL

Appendix No. 2. Order on the application of a budget coercive measure

Appendix No. 2
to Order
execution of the decision to apply
budgetary coercive measures

(as amended by Order of the Ministry of Finance of the Altai Republic dated August 13, 2018 N 134-p)

From "__" __________ 20__ N _____

Gorno-Altaisk

On the application of budget coercive measures

Based on the notification ______________________________________________

(name of the state financial control body)

on the application of budgetary coercive measures, in accordance with Articles 306.2 and

306.3 of the Budget Code of the Russian Federation, in connection with

___________________________________________________________________________

(information about budget violations committed)

I order:

apply to ________________________________________________________________

(name of the control object that committed a budget violation)

measure of budgetary coercion ________________________________________________

___________________________________________________________________________

(the measure of budgetary coercion, the type and amount of funds subject to

collection, details for transferring collected funds)

up to _______________________.

(dd. mm. y.)

Deputy

Chairman of the Government

Republic of Altai, Minister ______________ ____________________________

MINISTRY OF FINANCE OF THE TRANSBAIKAL REGION

On approval of the Procedure for executing the decision on the application of budget coercive measures

In accordance with paragraph 4 of Article 306.2, in order to execute the decision to apply budget coercive measures, I order:

1. Approve the attached Procedure for executing the decision on the application of budget coercive measures.

2. The order of the Ministry of Finance of the Trans-Baikal Territory dated October 7, 2014 N 116-PD “On approval of the Procedure for executing the decision on the application of budgetary coercive measures” shall be declared invalid.

3. Publish this order on the website in the information and telecommunications network "Internet" "Official Internet portal legal information executive bodies state power Trans-Baikal Territory"(http://pravo.zabaikalskiykrai.rf).

And about. minister
D.A. SEMENOV

The procedure for executing the decision to apply budget coercive measures

Approved
by order of the Ministry of Finance
Trans-Baikal Territory
dated June 9, 2018 N 8-npa

1. General Provisions

1. This Procedure establishes the rules for the execution of the decision of the Ministry of Finance of the Trans-Baikal Territory (hereinafter referred to as the Ministry) on the application of budgetary coercive measures (with the exception of the transfer to the commissioner for the relevant budget of part of the powers of the main administrator, administrator and recipient of budgetary funds).

2. Budgetary coercive measures for committing budgetary violations provided for in Chapter 30 of the Budget Code of the Russian Federation are applied on the basis of notifications of the application of budgetary coercive measures from state financial control bodies (hereinafter referred to as the notification).

3. Budget coercive measures are applied by the Federal Treasury Department for the Trans-Baikal Territory (hereinafter referred to as the Federal Treasury Department for the Trans-Baikal Territory) or the Ministry within thirty calendar days after the Ministry receives the notification.

4. The notification received by the Ministry is considered by the Deputy Chairman of the Government of the Trans-Baikal Territory - the Minister of Finance of the Trans-Baikal Territory or the person acting as head of the Ministry (hereinafter referred to as the head of the Ministry), and is transferred to management in the field interbudgetary relations with municipal entities of the Ministry to prepare a draft decision on the application of a budgetary coercive measure or on the absence of grounds for the application of a budgetary coercive measure.

5. The decision to apply a budget coercive measure is made by the Ministry no later than fifteen working days from the date the Ministry receives the notification.

6. The decision to apply a budgetary coercive measure is made in the form of an order of the Ministry on the application of a budgetary coercive measure (hereinafter referred to as the order to apply a budgetary coercive measure) by indisputably collecting the amount of funds provided from the budget of the Trans-Baikal Territory to another budget budget system of the Russian Federation, fees for their use and penalties for late return (hereinafter referred to as the decision on indisputable collection) or suspension (reduction) of the provision of interbudgetary transfers (except for subventions) (hereinafter referred to as the decision to suspend the provision of interbudgetary transfers, decision to reduce the provision of interbudgetary transfers) .

2. The procedure for executing a decision on an indisputable penalty

7. Simultaneously with the decision on the indisputable recovery, the department in the field of interbudgetary relations with municipalities of the Ministry is preparing a notice on the indisputable recovery of the amount of funds provided from the budget of the Trans-Baikal Territory to another budget of the budget system of the Russian Federation, fees for their use and (or) penalties for late return of funds budget of the Trans-Baikal Territory (hereinafter referred to as the Notice).

The notice is signed by the head of the Ministry.

8. The Ministry, no later than the next working day from the date of adoption of the decision on the indisputable collection, sends a Notice to the Federal Criminal Code for the Trans-Baikal Territory to execute the decision on the indisputable collection. A copy of the order to apply the budget coercive measure is attached to the Notice.

9. The Notice indicates the following information: name, date and number of the decision on indisputable collection; content of the identified violation; name of the municipality of the Trans-Baikal Territory; the amount of funds that must be collected (including the principal amount and penalty), details of the account to which the funds collected into the budget of the Trans-Baikal Territory should be transferred.

10. The Ministry, no later than three working days from the date of making the decision on the indisputable collection, sends a copy of the Notice to: the main manager of budget funds of the Trans-Baikal Territory, which provided funds from the budget of the Trans-Baikal Territory, the financial authority of the corresponding municipal formation of the Trans-Baikal Territory, the state financial control body that sent the notification .

11. The Federal Criminal Code for the Trans-Baikal Territory, no later than three working days from the date of receipt of the Notice, transfers the collected amounts to the budget of the Trans-Baikal Territory within the limits of the amounts of income subject to credit to the budget of the municipal formation of the Trans-Baikal Territory specified in the Notice (hereinafter referred to as the violator).

If there is insufficient income to be credited to the violator’s budget, collection is carried out in subsequent days within the limits of income to be credited to the violator’s budget, up to full execution decisions on indisputable recovery.

12. Operations to execute the decision on indisputable collection are carried out by the Federal Tax Service for the Trans-Baikal Territory on the basis of documents for the transfer (collection) of funds from the relevant budget established by the Procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by order Ministry of Finance of the Russian Federation dated December 18, 2013 N 125n, and provided by the Ministry in accordance with this Procedure.

13. In the event that the UFK for the Trans-Baikal Territory receives two or more Notices in relation to one violator, the UFK for the Trans-Baikal Territory executes them as they are received by the UFK for the Trans-Baikal Territory after full execution of the previously received decision on an indisputable penalty.

The Federal Criminal Code for the Trans-Baikal Territory notifies the Ministry of the execution of the decision to apply a coercive budgetary measure within three working days from the date of its full execution.

3. The procedure for executing the decision to suspend the provision of interbudgetary transfers

14. If the Ministry makes a decision to suspend the provision of interbudgetary transfers, the Ministry, no later than the next working day from the date of issuance of the order on the application of a budget coercive measure, notifies the decision taken: UFK for the Trans-Baikal Territory, the main manager of the budget funds of the Trans-Baikal Territory, specified in the decision to suspend the provision of inter-budgetary transfers, the financial authority of the corresponding municipal formation of the Trans-Baikal Territory, the state financial control body that sent the notification by sending a copy of the order to apply a budget coercive measure.

15. The suspension of the provision of inter-budgetary transfers from the budget of the Trans-Baikal Territory to the budget of the municipal formation of the Trans-Baikal Territory, specified in the decision to suspend the provision of inter-budgetary transfers, is implemented by cessation by the relevant main manager of the budget of the Trans-Baikal Territory of the implementation of transactions for the transfer of inter-budgetary transfers established by the decision to suspend the provision of inter-budgetary transfers, and the termination of the Federal Tax Service for the Trans-Baikal Territory of operations to transfer the specified interbudgetary transfers from the budget of the Trans-Baikal Territory to the budget of the corresponding municipal entity of the Trans-Baikal Territory from the date determined in the decision to suspend the provision of interbudgetary transfers until the decision is made to cancel the decision to suspend the provision of interbudgetary transfers.

16. The termination of operations for the transfer of interbudgetary transfers from the budget of the Trans-Baikal Territory to the budget of the corresponding municipal formation of the Trans-Baikal Territory is carried out by the Federal Financial Institution for the Trans-Baikal Territory no later than two working days from the date of receipt of the decision to suspend the provision of interbudgetary transfers.

17. If the amount of suspension of the provision of interbudgetary transfers exceeds the amount of interbudgetary transfers provided for the corresponding municipal formation of the Trans-Baikal Territory for the period remaining until the end of the current financial year, the suspension is made in the amount of interbudgetary transfers provided for the corresponding municipal formation of the Trans-Baikal Territory for the period remaining until the end of the current financial year.

18. Cancellation of the decision to suspend the provision of interbudgetary transfers is carried out by the Ministry if it receives information about the elimination from the state financial control body that sent the notification financial authority(the main manager (manager) and recipient of budget funds of the municipal formation of the Trans-Baikal Territory, specified in the decision to suspend the provision of interbudgetary transfers, violations that led to the decision to suspend the provision of interbudgetary transfers.

Cancellation of the decision to suspend the provision of interbudgetary transfers is formalized by an order of the Ministry to cancel the decision to apply a budget coercive measure (hereinafter referred to as the order to cancel the decision) within ten working days from the date the Ministry receives the information specified in paragraph one of this paragraph.

The resumption of operations by the Federal Criminal Code for the Trans-Baikal Territory for the transfer of the specified inter-budgetary transfers from the budget of the Trans-Baikal Territory to the budget of the corresponding municipal formation of the Trans-Baikal Territory is carried out no later than two working days from the date of receipt of a copy of the order to cancel the decision.

Advertisement decision within two working days from the date of issuance of the order to cancel the decision.

4. The procedure for executing the decision to reduce the provision of interbudgetary transfers

20. If the Ministry makes a decision to reduce the provision of interbudgetary transfers, the Ministry, no later than the next working day from the date of issuance of the order on the application of a budget coercive measure, notifies of the decision: the Federal Financial Control Commission for the Trans-Baikal Territory, the main manager of budget funds of the Trans-Baikal Territory, specified in the decision to reduce the provision interbudgetary transfers, the financial authority of the relevant municipal formation of the Trans-Baikal Territory, the state financial control body that sent the notification by sending a copy of the order to apply a budget coercive measure.

21. In the event of a reduction in the provision of interbudgetary transfers to the budget of the municipal formation of the Trans-Baikal Territory, the amount of such reduction equal to the sum violations. Reduced interbudgetary transfers cannot be restored.

22. If the volume of reduction in the provision of interbudgetary transfers exceeds the volume of interbudgetary transfers provided for by the budget of the corresponding municipal entity of the Trans-Baikal Territory remaining until the end of the current financial year, the reduction is made:

in the current financial year - for the volume of interbudgetary transfers provided for by the budget of the corresponding municipal formation of the Trans-Baikal Territory for the period remaining until the end of the current financial year;

in the next financial year - by the volume of interbudgetary transfers subject to reduction, minus the reduced volume in the reporting financial year.

23. The order to apply a budget coercive measure by reducing the provision of interbudgetary transfers is the basis for preparing proposals to amend the law of the Trans-Baikal Territory on the budget of the Trans-Baikal Territory for the current financial year and planning period, providing for a reduction in budgetary allocations to the main manager of budgetary funds for interbudgetary transfers, in in the prescribed manner.

In cases where a violation of budget legislation is established, financial control bodies draw up representations and (or) orders.

1) Submission means a document of the control body, which must contain mandatory information for consideration within the time frame established therein or, if the time period is not specified, within 30 days from the date of its receipt, information about identified violations and requirements for taking measures to eliminate them, as well as eliminating the causes and conditions of such violations.

2) An order is understood as a document of the control body containing mandatory requirements for elimination of violations of budget legislation, and (or) requirements for compensation for damage caused by such violations to the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity within the period specified in the order.

Failure to comply with the instructions of the financial control body regarding compensation for damage caused is the basis for the authorized body to apply to the court with claims for compensation for damage.

Budgetary violations and the use of budgetary coercive measures

1. The concept of budget violation

Budget violation committed in violation of the budget legislation of the Russian Federation, other normative legal acts regulating budgetary legal relations, and contracts (agreements) on the basis of which funds are provided from the budget of the budgetary system of the Russian Federation, the action (inaction) of a financial authority, the main manager of budgetary funds, the manager of budgetary funds, the recipient of budget funds, the chief administrator of budget revenues, the chief administrator of sources of financing the budget deficit, for the commission of which Chapter 30 of this Code provides for the use of budget coercive measures.

Action (inaction), committed by a person who is not a participant in the budget process entails liability in accordance with the legislation of the Russian Federation.

Application to participant budget process budget coercive measure does not relieve its officials, if there are appropriate grounds, from liability provided for by the legislation of the Russian Federation and from the obligation to eliminate violations of budget legislation

2. Coercive measures for committing an offense

Budget enforcement measure for committing a budget violation is applied by financial authorities and bodies of the Federal Treasury on the basis of a notification of the use of budget coercive measures by the state (municipal) financial control body. The following may apply budget enforcement measures :

Indisputable recovery of the amount of funds provided from one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation;

Indisputable collection of the amount of payment for the use of funds provided from one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation;

Undisputed collection of penalties for late return of budget funds;

Suspension (reduction) of interbudgetary transfers (except for subventions);

Transfer of part of the powers of the main manager, manager and recipient of budget funds to the commissioner for the relevant budget.

Under notice of application of budget enforcement measures is understood as a document of the control body, mandatory for consideration by the financial body, containing the grounds for applying budgetary coercive measures. If budget violations are identified during an inspection (audit), the head of the control body sends a notification of the application of budget coercive measures to the financial authority.

The control body sends a notification of the application of budgetary coercive measures no later than 30 calendar days after the end date of the inspection (audit). Budget enforcement measures must be applied within 30 calendar days after the financial authority receives the notification.

We continue to review sections of the project new edition Budget Code directly related to state (municipal) financial control. In this article, we will analyze innovations related to the definition of budget violations and the use of budget enforcement measures. Let us recall that the draft of the new edition of the Budget Code was prepared by the Ministry of Finance. The main idea of ​​such training is consolidation in unified system taken for last years federal laws governing budget legal relations, and draft laws prepared by the Government of the Russian Federation in 2015 providing for amendments to the Budget Code in order to adopt a stable, systematic and convenient codified act for law enforcement.

Representations and orders from authoritiesstate (municipal) financial control

As before, a submission is understood as a document of an internal state (municipal) financial control body, which must contain information on identified violations of the budget legislation of the Russian Federation that must be considered within the time frame established therein or, if the time period is not specified, within 30 days from the date of its receipt. and other normative legal acts regulating budget legal relations, and requirements for taking measures to eliminate the causes and conditions of such violations.
An order from an internal state (municipal) financial control body is a document containing mandatory requirements for elimination of violations of budget legislation and other regulatory legal acts governing budgetary legal relations, and (or) requirements for compensation for damage caused to a public legal entity within the period specified in the order. .
Unfortunately, these definitions remain rather unclear, and the Ministry of Finance does not specify in what cases a particular document should be sent, or whether they should be sent together. Based on these definitions, the line between a submission and an order is not precisely defined, since both must contain a requirement to eliminate violations of budget legislation. Apparently, according to the above definitions, an order should be sent only on the condition that the violation caused damage that must be compensated.
In addition, these definitions sometimes conflict with those given in other regulations. For example, on the basis of Part 1 of Art. 26 of the Federal Law of 04/05/2013 N 41-FZ "On Accounts Chamber of the Russian Federation" (hereinafter - the Law on the Accounts Chamber) The Accounts Chamber of the Russian Federation has the right to send submissions not only to take measures to eliminate identified shortcomings and violations, but also to compensate for the damage caused to the state and bring to justice officials guilty of violating the legislation of the Russian Federation. How We see that the possibility of including a claim for damages in the submission directly contradicts the currently valid Article 270.2 of the RF Budget Code.
Apparently, in order to eliminate these contradictions, the Ministry of Finance clarified that the submissions and instructions of external state (municipal) financial control bodies are drawn up and sent to the objects of control in accordance with federal laws. True, it is not entirely clear why this is necessary, because it would be more logical to bring the Law on the Accounts Chamber into line with the Budget Code, so that the rules of the Budget Code on state (municipal) financial control would be uniform for all control bodies.
Failure to comply with the instructions of the internal state (municipal) financial control body on compensation for damage caused to the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity is the basis for an appeal by the authorized person, according to the regulatory legal act of the Government of the Russian Federation, the regulatory legal act of the highest executive body state power of a subject of the Russian Federation, legal act local administration state (municipal) body to court with statements of claim on compensation for damage caused, respectively, to the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity.
It should be noted that by virtue of Part 20 of Art. 19.5 of the Code of Administrative Offenses of the Russian Federation, failure to comply with fixed time legal order state financial control body entails the imposition on officials administrative fine in the amount of 20,000 to 50,000 rubles. or disqualification for a period of one to two years.

Budget violation

A budget violation is recognized as an action (inaction) of a financial body, the chief administrator (administrator) of revenues, the main manager (administrator) of , administrator) expenses, chief administrator (administrator) of budget financing sources, for the implementation of which Ch. 33 drafts of the Budget Code of the Russian Federation provide for the use of budget coercive measures.
Based on the foregoing, responsibility for committing a budget violation lies exclusively with the participants in the budget process. What about other organizations? According to the currently valid Part 2 of Art. 306.1 of the Budget Code of the Russian Federation, action (inaction) that violates the budget legislation of the Russian Federation, other regulatory legal acts regulating budget legal relations committed by a person who is not a participant in the budget process entails liability in accordance with the legislation of the Russian Federation.
In the project of the BC RF this norm slightly changed. In the new edition this item will sound as follows: “An action (inaction) that violates budget legislation, other regulatory legal acts regulating budgetary legal relations, committed by a recipient of funds from the budget, entails liability in accordance with the legislation of the Russian Federation.” That is, certain recipients of funds from the budget appear, by which we mean legal entities(not being a participant in the budget process, a budgetary and autonomous institution), individual entrepreneurs And individuals- producers of goods (works and services) who are provided with funds from the budget. What about budget and autonomous institutions? Will they be held accountable for budget violations? Dont clear.
As before, the application of a coercive budgetary measure to a participant in the budget process does not relieve its officials, if there are appropriate grounds, from liability provided for by the legislation of the Russian Federation.

Fiscal enforcement measures

The budget coercive measure for committing a budget violation is applied by financial authorities and Federal Treasury(their officials) on the basis of a notification of the application of budgetary coercive measures from the state (municipal) financial control body.
The financial authority, the chief administrator (administrator) of income, the main manager (manager, administrator) of expenses, the chief administrator (administrator) of budget financing sources who has committed a budget violation are subject to the following types budget coercive measures:
1) undisputed recovery funds provided from one budget to another budget;
2) indisputable collection of fees for the use of funds provided from one budget to another budget;
3) undisputed collection of penalties for late return of budget funds;
4) suspension (reduction) of interbudgetary transfers (except for subventions);
5) introduction special conditions authorizing the operations of the budget expenditure administrator.
Let us note that the norms in force today almost completely coincide with the proposed ones, with the exception of what is specified in paragraph 5. At present, instead of introducing special conditions for authorizing the operations of the administrator of budget expenditures, a budget coercive measure can be applied - the transfer of part of the powers of the main manager, manager and the recipient of budget funds. The Ministry of Finance has repeatedly noted that it is considering the issue of legislative suspension of the provisions of the Budget Code, which provide for the transfer to the commissioner for the relevant budget of part of the powers of the main manager, administrator and recipient of budget funds, with the aim of subsequently introducing a more rational and effective mechanism for preventing the misuse of budget funds. Apparently, such a mechanism has been found. Let us remind you that the authorization of transactions means permission to carry out transactions after checking the documents submitted for the purpose of carrying out specified operations, their availability and (or) 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.
The application of a budget coercive measure to a participant in the budget process who has committed a budget violation does not relieve him of his responsibilities to eliminate violations of the budget legislation of the Russian Federation and other normative legal acts regulating budget legal relations.
The procedure for making a decision on determining the type of budgetary coercive measures and the application of budgetary coercive measures defined in the decision is established by the financial authority.
The financial authority makes a decision on determining the type of budgetary coercive measures on the basis of notifications of the application of budgetary coercive measures. Such a notification is understood as a document of the state (municipal) financial control body, mandatory for consideration by the financial authority, containing the grounds for applying budgetary coercive measures. If budget violations are identified during an inspection (audit), the state (municipal) financial control body sends a notification of the application of budgetary coercive measures to the financial authority. An innovation is the norm according to which, if budget violations are identified during a control event, the body of external state (municipal) financial control, no later than 14 calendar days from the date of the end of the control event, sends a notice of the application of budget coercive measures to the financial authority.
If budget violations are identified during an inspection (audit), the internal state (municipal) financial control body sends a notification of the application of budgetary coercive measures to the financial authority no later than 60 calendar days after the end date of the inspection (audit).
It should be noted that currently, by virtue of Part 6 of Art. 306.2 of the Budget Code of the Russian Federation, the state (municipal) financial control body sends a notification of the application of budgetary coercive measures no later than 30 calendar days after the end date of the inspection (audit).
The Federal Treasury (financial bodies of constituent entities of the Russian Federation or municipalities) applies budget coercive measures also on the basis of a notification of the application of budget coercive measures from the state (municipal) financial control body.
Budget coercive measures are subject to application within 30 calendar days after the financial authority receives notification of the application of budget coercive measures.
Along with the use of budget coercive measures, liability measures are applied in cases where provided for by law RF.

Types of budget violations

The types of budget violations have changed significantly.
Violation of the terms of use of budget funds. The concept " misuse funds", instead of it the term "violation of the conditions for the use of budget funds" is used. A violation of the conditions for the use of budget funds is recognized as the payment by the administrator of budget expenses monetary obligations at the expense of budget funds, which does not correspond to the established limits of budget obligations, budget estimate, as well as the provisions of regulatory legal acts that determine the emergence expenditure obligations, and (or) establishing the procedure and conditions for the provision of funds from the budget. Let us note that the administrator of budget expenditures (recipient of budget funds) is a state (municipal) body, a government institution, unless otherwise established by the Budget Code, which has the right to accept and (or) fulfill expenditure obligations on behalf of public legal education at the expense of the corresponding budget.
Violation of the conditions for the use of budget funds entails the introduction of special conditions for authorizing the operations of the administrator of budget expenditures. That is, if facts of violations of the conditions for the use of budget funds are revealed, strict conditions will be introduced for authorizing the payment of financial obligations of violators, carried out by the Federal Treasury.
Let us remind you that according to Art. 306.4 of the Budget Code of the Russian Federation, misuse of budget funds is recognized as the direction of budget funds of the budget system of the Russian Federation and the payment of monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget, consolidated budget list, budget list, budget estimate, contract (agreement) or other document that is legal basis provision of these funds.
Misuse of budget funds committed by the main manager of budget funds, manager of budget funds, recipient of budget funds entails the transfer of part of the powers of the main manager, manager and recipient of budget funds to the commissioner for the relevant budget.
Misuse of budget funds, expressed in misuse by financial authorities (main managers (managers) and recipients of budget funds to which interbudgetary transfers are provided) interbudgetary subsidies, subventions and other interbudgetary transfers that have a specific purpose, as well as loans to the budgets of the budget system of the Russian Federation, entail the indisputable recovery of the amount of funds received from another budget of the budget system of the Russian Federation, and fees for their use or suspension (reduction) of the provision of interbudgetary transfers (with the exception of subventions ).
Based on the foregoing fundamental difference from the currently used concept of “misuse of budget funds” is that the actions of the administrator of budget expenditures that violate the provisions of industry regulations that are not classified as regulations legal acts regulating budgetary legal relations, but at the same time determining standards for the formation of expenses in various (sectoral) areas of activity, leading to an increase in expenditures of budgetary funds, are qualified as budgetary violations.
Non-repayment or untimely repayment of a budget loan. Non-repayment or untimely repayment of a budget loan by financial authorities entails the undisputed collection of the outstanding balance of the budget loan and penalties for its untimely repayment in the amount of 1/300 current rate refinancing of the Bank of Russia for each day of delay and (or) suspension of the provision of interbudgetary transfers (except for subventions) to the budget to which the budget loan was granted, in the amount of the outstanding balance of the budget loan.
Failure to transfer or untimely transfer of fees for using a budget loan. Failure to transfer or untimely transfer by a financial authority of a fee for using a budget loan entails the undisputed collection of a fee for using a budget loan and penalties for its untimely transfer in the amount of 1/300 of the current refinancing rate of the Bank of Russia for each day of delay and (or) suspension of the provision of interbudgetary transfers (with the exception of subventions) to the budget to which the budget loan was granted, in the amount of the outstanding balance of the fee for using the budget loan.
Violation of the conditions for granting a budget loan. Violation by the financial body, the main manager (manager) and administrator of budget expenditures, to which interbudgetary transfers are provided, of the conditions for the provision of a budget loan granted to one budget from another budget, entails the indisputable collection of the budget loan and (or) fees for using it and (or) suspension of the provision interbudgetary transfers (except for subventions).
Currently, by virtue of Art. 306.7 of the Budget Code of the Russian Federation, violation by a financial body of the conditions for the provision of a budget loan provided to one budget of the budget system of the Russian Federation from another budget of the budget system of the Russian Federation, if this action is not related to the misuse of budget funds, entails the undisputed collection of the amount of the budget loan and (or) fees for its use and (or) suspension of the provision of interbudgetary transfers (except for subventions).
That is, the draft Budget Code expands the list of persons who can be held accountable for violating the terms of granting a budget loan.
Violation of the conditions for the provision of interbudgetary transfers. Violation by the financial body (the main manager (manager) and administrator of budget expenditures to which interbudgetary transfers are provided) of the goals, procedure and conditions for the provision of interbudgetary transfers entails the undisputed recovery of the interbudgetary transfer in the amount of funds used with specified violation, and (or) suspension (reduction) of interbudgetary transfers (with the exception of subventions).
According to the current Art. 360.8 of the Budget Code of the Russian Federation, violation by a financial body (the main manager (manager) and recipient of budget funds to which interbudgetary transfers are provided) of the conditions for the provision of interbudgetary transfers, if this action is not related to the misuse of budget funds, entails the undisputed recovery of the amount of the interbudgetary transfer and (or) suspension ( reduction) in the provision of interbudgetary transfers (except for subventions).
Both the composition of the subjects and the object of this violation have been clarified.

In conclusion, we note that the draft new edition of the Budget Code, in particular, regulates the composition of a budget violation, expressed in violation of the conditions for the use of budget funds, as well as the budget coercive measure for it. This composition violations can be established in relation to the administrator of budget expenditures who paid monetary obligations from budget funds that do not correspond to those communicated to him budget allocations, limits on budget obligations, budget estimates, as well as provisions of regulatory legal acts that determine the occurrence of expenditure obligations and (or) establishing the procedure and conditions for the provision of funds from the budget.
The concept of “misuse of funds” is excluded, and the term “violation of the conditions for the use of budget funds” is introduced instead. IN in this case The fundamental difference from the currently used concept of “misuse of budget funds” is that the actions of the administrator of budget expenditures that violate the provisions of sectoral regulatory legal acts that are not classified as regulatory legal acts regulating budgetary legal relations, but at the same time defining the standards for the formation of expenses in various (sectoral) areas of activity, leading to an increase in budget expenditures, are qualified as budget violations.
If facts of violations of the conditions for the use of budget funds are revealed, strict conditions will be introduced for authorizing the payment of financial obligations of violators, carried out by the Federal Treasury.
Amendments have also been made emphasizing that when the state financial control body establishes violations in mandatory a budget coercive measure is applied.