Structure of the Ministry of Finance of the Russian Federation. Ministry of Finance of the Russian Federation, its structure and functions Departments of the Ministry of Finance of the Russian Federation

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Each of the ministries of the Russian Federation is a complex system that performs strictly defined functions and is endowed with specific powers and rights. Something here will be unifying, something will qualitatively distinguish similar institutions. Let's take a closer look in the article Ministry of Finance. This is the main topic. We will define his powers and rights, touch on the functions of the Minister of Finance, and consider the legal acts adopted by this government agency.

Definition

That the Russian Federation (according to current legislation) is an executive federal body of government that embodies the functions of policy development, legal, and regulatory regulation in the areas of tax, budget, banking, insurance, and currency policy. And also in the areas:

• government debt;
• accounting activities and reporting;
• audit;
• assignment of customs value of vehicles, goods;
• processing and circulation of precious stones and metals;
• investing finances for the funded part of pension payments to citizens;
• production and subsequent circulation of security printing products;
• organizing and conducting various lotteries;
• anti-money laundering;
• financial support of the civil service;
• countering the financing of terrorism.

Coordination and control

Russian is a government body that coordinates and controls the work of the following federal institutions:

• Tax service.
• Financial and Budgetary Supervision Service.
• Insurance Supervision Service.
• Treasury Department.
• Financial monitoring service.
• Customs service (control over the implementation of a number of normative and legal acts on the following issues: collection and calculation of customs duties, determination of the customs value of both goods and transport).

Interaction

It is important to note that the Ministry of Finance of the Russian Federation carries out its work in cooperation with other executive authorities at the federal level, executive authorities of the constituent entities of the Russian Federation, the structure of local government, forms of public associations and other organizations.

Leadership in activities

Russian is a government agency that is guided in its daily work by the following:

• Constitution of the Russian Federation.
• Constitutional federal laws.
• Federal laws.
• Acts of the President of the Russian Federation.
• Decrees of the Russian Government.
• International treaties of the Russian Federation.
• Regulations on the Ministry of Finance of the Russian Federation.

Powers of the Ministry of Finance

Let's move closer to the activities of the domestic Ministry of Finance. It embodies the following powers:

• Submits for consideration by the Government draft normative and legal acts, federal laws and other bills that require a decision from the Government of the Russian Federation. These are questions on the areas of jurisdiction of the Ministry, areas of jurisdiction of the services under its jurisdiction, draft work plans and forecast reports of its activities.
• On the basis and within the framework of the implementation of the Constitution of the Russian Federation, federal laws, acts of the President and the Government of the Russian Federation, the Ministry of Finance independently adopts a number of regulatory legal acts.

Acts adopted by the ministry

What applies to these legal acts? Here the following stands out:

• The procedure for generating various reports on the execution of the budget of the Russian Federation, the budgets of a number of state extra-budgetary funds, the treasury of the country's budget system, as well as the consolidated budget of the state.
• The procedure for maintaining the budget summary list of the budget of the Russian Federation.
• The procedure for using the budget classification of the Russian Federation.
• Form of calculations for taxes, as well as tax returns, the procedure for filling out these documents.
• Form of incoming customs order (on the basis of this paper, customs duties are paid, as well as taxes are deducted by individuals when they move any goods for family, personal, household and other needs not related to business activities).
• Form of an act on the results of joint reconciliation of the expenditure of the payer’s financial resources that were deposited into the account of the customs authority.
• Acts that define cases when the deduction of customs duties is ensured by an insurance agreement.
• Acts that establish the longest period of one bank guarantee and the largest amount of all simultaneously valid bank guarantees that are issued by one bank for the purpose of acceptance by customs organizations of these guarantees for the payment of customs duties.
• The procedure, as well as the conditions for including insurance institutions in the state register of insurance organizations, whose contracts can be accepted to ensure customs payments.
• Form of request for payment of contributions to customs authorities.
• Form of decision in an indisputable manner for the collection of customs payments from funds available in the payer’s accounts in banking organizations.
• The procedure for control over the customs value of both goods and transport (together with another Ministry - Economic Development and Trade).
• The procedure for maintaining the state debt book of the Russian Federation and the transfer to the Ministry of Finance of the Russian Federation of data from both the state and municipal debt books of the Russian Federation.

Rights of the ministry

All orders of the Ministry of Finance are issued only within the framework of the rights granted to this government body. In order to implement the above powers in its field of activity, the Ministry of Finance is vested with the following rights:

• Request and receive upon request in the prescribed manner the information necessary to accept questions. falling within the competence of the ministry.
• Establish in accordance with the established procedure insignia of certain areas of activity, award them to both employees of the Ministry of Finance and employees under the jurisdiction of this federal service agency, and other persons carrying out their activities in this area.
• In the prescribed manner, involve scientists, scientific organizations and other specialists to study issues and problems related to the sphere of activity of this ministry.
• Create advisory and coordination bodies (groups, councils, commissions, collegiums), including interdepartmental ones.
• Establish, in accordance with the established procedure, mass media for the further publication of normative and legal acts in the area of ​​direct activities of the ministry, official announcements and other messages, the topic of which is related to the area of ​​activity of the Ministry of Finance and its subordinate services.

Minister of Finance

We talked about the activities of the Finance Ministry, its rights and powers. It will be important to find out about the work of the main person here.

The Ministry of Finance of the Russian Federation is headed by a minister who is appointed to this position and dismissed from it by order of the Russian President, on the proposal of the Chairman of the Government.

It is he who bears personal responsibility for the Orders of the Ministry of Finance of the Russian Federation, for the implementation of the powers assigned to this government agency, for the implementation of state policy in the field of activity of the Ministry of Finance.

The minister must have deputies who are appointed to their positions and dismissed from them by the Government of the Russian Federation. It also establishes the permissible number of deputy ministers of finance.

Duties of the Minister

Let us now move on to the list of responsibilities of the head of the Ministry of Finance of the Russian Federation, enshrined at the legislative level:

• Distribute their responsibilities among your deputies.
• Approve regulations on the structural divisions of the Ministry of Finance, as well as on the territorial branches of federal services subordinate to the ministry.
• In accordance with the procedure established by law, appoint and dismiss employees of the Ministry to positions.
• Resolve (in full compliance with the legislation of the Russian Federation on civil service) issues related to civil service in the Ministry of Finance.
• Approval of the structure, staffing table of the Ministry (but only within the limits established by the Government of the Russian Federation), wage funds and the number of employees, cost estimates for its (fund) maintenance (but only within the limits of the allocations established for the year that are allocated for the budget of the Ministry of Finance).
• Approval of annual work plans, as well as performance indicators of services subordinate to the Ministry and reports on their implementation.
• Submitting to the Government of the Russian Federation, upon the proposal of the heads of federal services subordinate to the Ministry of Finance, various draft regulations on these services, proposals on the permissible number of their staff, and employee payroll funds.
• Submitting for consideration by the Russian Government draft normative, legal acts and other documents listed in the subtitle “Powers of the Ministry of Finance”.
• Giving instructions to federal services subordinate to the Ministry of Finance, monitoring their implementation.
• Cancellation of decisions of federal services subordinate to the Ministry of Finance that contradict federal legislation (unless federal law introduces a different procedure for canceling such decisions).
• Appointment and dismissal from office on the proposal of federal services subordinate to the Ministry, their deputy heads, as well as heads of territorial services.
• Representation, in accordance with the established procedure, of both employees of the Ministry and employees of departments subordinate to the Ministry of Finance for the conferment of honorary titles, as well as awarding them with state awards.
• Issuing letters from the Ministry of Finance, issuing orders with a regulatory nature. Issuing orders of a non-normative nature on operational and other current issues of a government body.

Regional ministries

The Ministry of Finance of the region is a subject body of executive power, vested by law with functions and powers in a specific field of activity. He carries out, within his competence, coordination and control of the work of government bodies of a certain region, state extra-budgetary, territorial bodies, and local government structures.

What then is the Ministry of Finance of a region, republic, autonomous region? A government body with the same powers, but operating within the boundaries of these entities.

Powers of regional ministries

The regional ministries of finance have a wide range of powers in the following spheres of life of the subject:

• Administrative and organizational.
• Public debt management.
• Budget accounting and reporting, financial control.
• Budget execution.
• Budget planning.

Main tasks of regional structures

Regional ministries of finance are working on the following main tasks:

• Development and subsequent implementation of a unified budget policy in the region.
• Development of the subject’s draft budget and organization of its execution according to the established procedure.
• Development and subsequent implementation of internal borrowing programs.
• Concentration of finances on priority areas of social and economic development of the subject.
• Participation in the development of projects to attract credit resources to the subject.
• General improvement of the budget process in the region.
• Exercising financial control within the limits of one’s own powers.

The Ministry of Finance of the Russian Federation is a very complex structure with many divisions. The Ministry has clear powers, which it is obliged to implement only within the limits of the rights approved by law. The greatest responsibility for decisions made, regulations, legal documents lies with its head.

Definition

Rights of the Ministry of Finance of the Russian Federation

Main goals Ministry of Finance RF

Main functions min fina RF

Budgetary powers of the Ministry of Finance of the Russian Federation

Responsibility of the Ministry of Finance of the Russian Federation

Structure of the Ministry of Finance of the Russian Federation

Powers of the Ministry of Finance in exercising financial control

Ministry of Finance- This in the Russian Federation, a federal executive body; ensures the implementation of a unified state financial policy and carries out general management of the company's finances in the country. The main tasks of the Ministry of Finance of the Russian Federation:

a) development and implementation of strategic directions of a unified financial politicians;

b) drafting and execution of the federal budget;

c) ensuring the sustainability of public finances and their active impact on the socio-economic development of the country, economic efficiency, as well as the implementation of measures to develop the financial market;

d) concentration of financial resources on priority areas of socio-economic development of the Russian Federation and its regions, targeted financing;

e) development of proposals for attracting into the economy countries foreign credit resources and sources of their repayment;

f) improving methods of financial and budgetary planning, financing and reporting;

g) exercising financial control over the rational and targeted expenditure of budgetary funds and funds of federal extra-budgetary funds.

The Ministry of Finance of the Russian Federation (Ministry of Finance of the Russian Federation) is the federal ministry of Russia, ensuring the implementation of a unified financial politicians, as well as providing general management in the field companies finance in Russia.

In accordance with the Regulations on the Ministry of Finance of Russia, approved by Decree of the Russian Government of June 30, 2004 No. 329, the Ministry of Finance of the Russian Federation is a federal executive body authorities carrying out functions for the development of public policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange, banking, public debt, auditing, accounting and reporting, production, processing and circulation of precious metals and precious stones, customs duties, determining the customs value of goods and vehicles, investing funds to finance the funded part of the labor pension, companies and holding lotteries, production and circulation of security printing products, financial support of the public service, combating the laundering of proceeds from crime, and the financing of terrorism. Departments

Administrative department;

Department of Case Management and Control;

Budget Policy Department;

Department of Budget Policy in Economic Sectors;

Department of Budget Policy in industries social sphere and science;

Department of Budget Policy in the Field of State Military and Law Enforcement Service and State Defense Order;

Department of Budget Policy in the Field of Public Administration, Judicial System, State and Municipal Services of the Ministry of Finance of Russia;

Department of Interbudgetary Relations;

Department of International Financial Relations, State debt and government financial assets;

Department of Tax and Customs Tariff Policy;

Department of regulation of state financial control, auditing and accounting;

Department of Financial Policy;

Legal Department;

Long-term financial planning department.

Department of the company for the preparation and execution of federal budget. Subordinate bodies authorities

Federal Tax Service (FTS of the Russian Federation)

Federal Insurance Supervision Service (Rosstrakhnadzor)

Federal Service for Financial and Budgetary Supervision (Rosfinnadzor)

Represent the Government of the Russian Federation when providing state guarantees for loans within the amount of public debt approved by the federal law on the federal budget for the corresponding year;

Limit, suspend, and in some cases terminate funding from the federal budget of organizations if facts of misuse of federal budget funds are revealed, as well as if they fail to submit the established deadlines reporting on the expenditure of previously received funds;

To recover from organizations funds from the federal budget that they did not spend for their intended purpose;

Organize the formation, at the expense of the federal budget, of the Federal Fund for Financial Support of the Subjects of the Russian Federation and provide assistance from the funds of this fund in the manner and amount approved by the federal law on the federal budget for the corresponding year;

Issue loans from the federal budget to constituent entities of the Russian Federation to cover temporary cash ruptures with the repayment of these loans within fiscal year;

Provide deferments and installment plans for tax payments to the federal budget in accordance with the law, with notification to the tax authorities and maintaining the appropriate register;

Act on behalf of the Government of the Russian Federation as an official correspondent of international financial organizations in which the Russian Federation is a member, as well as other foreign counterparties on financial transactions of the Government of the Russian Federation.

Mi The Ministry of Finance of the Russian Federation has the following budgetary powers:

Organizes work on drawing up a draft federal budget, draws up a draft federal budget and submits it to the Government of the Russian Federation, takes part in the development of draft budgets of state extra-budgetary funds;

Represents the state side in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of the federal budget;

Provides methodological guidance in the field of preparation and execution of the federal budget; draws up a consolidated budget list of the federal budget; develops forecast consolidated budget of the Russian Federation;

Develops a program for government internal borrowing of the Russian Federation, conditions for the issue of money and placement of government loans, acts as issuer government securities, registers the issue of securities of government securities of constituent entities of the Russian Federation and municipal valuable papers;

Carries out cooperation with international financial organizations on behalf of the Contract of the Russian Federation; develops a program for government external borrowings of the Russian Federation, organizes work to attract foreign credit resources, develops a program for providing guarantees from the Government of the Russian Federation for attracting foreign loans by third parties and determines the procedure for providing such guarantees;

Provides methodological guidance on accounting and reporting legal persons;

Adopts normative acts within its competence; receives from federal executive authorities, executive authorities of constituent entities of the Russian Federation, state extra-budgetary funds and local governments the materials necessary for drawing up a draft federal budget, a report on the execution of the federal budget, a forecast of the consolidated budget of the Russian Federation, as well as a report on the execution of the consolidated budget of the Russian Federation;

Provides budget loans and budget loans within the limit of funds approved by the federal law on the federal budget;

Provides state guarantees on behalf of the Russian Federation to constituent entities of the Russian Federation, municipalities and legal persons within the limits of funds approved by the federal law on the federal budget;

Conducts checks: the financial condition of recipients of budget funds, including recipients of budget credits, budget loans and state guarantees, as well as recipients of budget investments to ensure their compliance with the conditions for receiving and the effectiveness of using these funds;

Registers the issuance of loans from constituent entities of the Russian Federation, municipalities, state unitary enterprises and federal treasury enterprises; maintains state books of internal and external debt of the Russian Federation; carries out the current management of the public debt of the Russian Federation.

The head of the Ministry of Finance of the Russian Federation has the exclusive right to give permission to perform the following actions:

1) approval of the consolidated budget schedule of the federal budget; approval of limits on budgetary obligations for the main managers of federal budget funds; provision of budget loans from the federal budget; introduction of a regime for reducing federal budget expenditures subject to a lack of revenue of no more than 5% of approved revenues to the federal budget;

2) movement of allocations between the main managers of federal budget funds, sections, subsections and articles of functional and economic classifications of budget costs within 10% of approved costs;

3) implementing cost blocking and canceling the decision to block costs.

The Minister of Finance has the right to prohibit the main managers of budgetary funds from changing the intended purpose of budgetary funds within the budget if he has received an official representation from the Accounts Chamber of the Russian Federation or bodies of the Federal treasury, indicating a violation of the budget legislation the main manager of budgetary funds. The Minister of Finance has the right to appoint federal budget commissioners to federal executive bodies and budgetary institutions when identifying cases of misuse of budget funds. All powers of the main manager, manager and recipient of budget funds are transferred to the federal budget commissioner.

The Minister of Finance has the right to prohibit the main manager, manager of budgetary funds, or budgetary institution from carrying out certain expenses. The grounds for applying such a ban are official representation Accounts Chamber of the Russian Federation and inspection reports of the bodies of the Ministry of Finance of the Russian Federation, the Federal Treasury, indicating violations of budget legislation.

The Ministry of Finance of the Russian Federation is responsible for:

1) compliance of the budget schedule with the approved budget; timely preparation of the budget schedule;

2) compliance with the procedure for providing budget loans, budget loans, state guarantees and budget investments.

The Minister of Finance is personally responsible for: compliance of the budget schedule with the approved budget; timely preparation of the budget schedule; introduction of a regime for reducing budget costs upon receipt of information about the impossibility of fulfilling the federal budget. Let us consider the features of the functioning of the Ministry of Finance of a constituent entity of the Russian Federation using the example of the Republic of Buryatia. The Ministry of Finance of the Republic of Buryatia is an executive body of joint republican and federal administration. It is part of the unified system of government financial management bodies in Russia.

The Republican Ministry of Finance manages the activities of financial departments of city and district administrations in order to ensure uniform principles of financial and budget planning, financing of production and socio-cultural spheres, and creating a financial base for the comprehensive social and economic development of the republic.

The tasks of the Ministry of Finance of the Republic are:

Implementation of the main directions of the unified state financial policy;

Drafting and execution of the republican budget;

Ensuring the sustainability of finances and their impact on the socio-economic development of the republic, business efficiency, as well as implementing measures to develop the financial market;

Concentration of financial resources in priority areas of socio-economic development, targeted financing of nationwide needs;

Participation in the development of proposals for attracting foreign credit resources to the economy of the republic and the sources of their repayment;

Exercising financial control over the rational and targeted expenditure of budgetary funds and extra-budgetary funds.

F functions of the ministry:

Participation in work on a comprehensive analysis of economic development, development, together with tax authorities, of measures for financial and tax stimulation of economic activity;

Participation in the work of drawing up forecasts for the functioning of the republic’s economy, determining the need for financial resources;

Work on drafting the republican budget, forecasting the consolidated budget of the republic, developing draft standards for deductions from taxes, fees and other payments, the amount of subsidies and subventions from the republican budget to the budgets of cities and districts;

Drawing up a consolidated budget of the republic based on the budgets of districts and cities, drawing up a draft republican budget;

Ensuring the execution of the republican budget, adjusting budget assignments taking into account speakers prices and income receipts, monitoring the execution of the republican budget and the targeted use of funds allocated to enterprises, institutions and organizations, funds from extra-budgetary funds, drawing up a report on the execution of the republican budget and the consolidated budget of the republic;

Implementation of methodological guidance;

Participation in regulation securities market, registration of issue valuable papers and maintaining a register of registered securities in the republic;

Development of proposals on the volumes and directions of use of foreign currency funds, consideration of draft plans for the release of precious metals from the gold reserves of the republic;

Establishing a procedure for compiling reports on the execution of the republic’s budget, cost estimates for the budgets of institutions and organizations.

The basic rights of the Ministry of Finance include:

Issuance of loans from the republican budget to cover temporary cash ruptures on the budgets of cities and districts of the republic with the repayment of these loans within financial year;

Providing deferment and installment payments for taxes and the republican budget provided for by the legislation of the Russian Federation and the Republic of Buryatia, etc.

2. Let us consider the activities of financial management using the example of the administration of the Sverdlovsk region.

The financial department coordinates the functioning of financial bodies in accordance with the general principles of the activities of the relevant structures of the constituent entities of the Russian Federation.

The main tasks of regional financial management are based on uniform principles of financial policy at the level of a constituent entity of the Russian Federation. These include:

Drafting and execution of the regional budget;

Ensuring the balance of the consolidated budget of the region and its active impact on the socio-economic development of the territory, the efficiency of business activities, and the implementation of measures to develop the financial market;

Concentration of financial resources in priority areas of socio-economic development of the region;

Development of proposals for attracting investments and sources of their repayment;

Improving methods of financial and budget planning, financing and reporting;

Financial control for rational and targeted spending of budgetary funds and extra-budgetary funds.

The functions of the regional financial management are generally similar to the functions performed by the Ministry of Finance discussed above. However, they have some specifics. Financial management:

Controls the execution of the regional budget and the targeted use of funds allocated from the regional budget to enterprises, cities and regions, as well as funds from extra-budgetary and foreign exchange funds;

Participates in drawing up the balance of monetary income and expenses of the population, helps to strengthen money circulation, increase the purchasing power of the ruble, improve the state of payments in the national economy and improve the monetary circulation company;

Organizes work to attract foreign credit resources to the regional economy, conducts negotiations with the participation of interested executive authorities on the terms of their attraction; develops the procedure for using such loans and settlements on them enterprises and organizations;

Manages the work on revaluation of inventory items;

Develops, together with local governments, proposals for sources of income to cover costs associated with social protection of low-income categories of the population and other additional costs of the regional budget, city and district budgets;

Takes part in work related to the privatization of state and municipal enterprises, their bankruptcy, on issues of income from privatization, valuation of property of regional and federal enterprises, conducting auction sales sale blocks of shares owned by them;

Provides the regional representative body with the necessary information on the state of the budget and its implementation on a monthly basis.

At all levels, the main institutions of executive power that direct and control cash flows in the field of state and municipal finance are the Ministry of Finance, financial departments and departments.

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

The main tasks of the treasury authorities:

1) the company, implementation and execution of the budget of the Russian Federation, management of benefits and costs of the budget in treasury accounts, based on the principle of cash unity;

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

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

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

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

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

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

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

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

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

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

Company for the distribution of revenues between the federal budget and the budgets of the constituent entities of the Russian Federation, transfer of deductions from revenues from state taxes and benefits to local budgets;

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

A company carrying out mutual settlements between the federal budget and the budgets of the constituent entities of the Russian Federation;

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

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

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

The work of territorial treasury bodies to monitor the execution of the federal budget, state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

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

Company and conducting operations for accounting of the state treasury.

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

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

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

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

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

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

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

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

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

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

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

Collect, process and transmit to higher treasury bodies information and reports on the execution of federal budget revenues and expenses, on the financial execution of state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

Carry out individual operations on behalf of higher treasury bodies.

Treasury bodies are vested with the following rights;

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

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

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

To impose on credit companies in case of untimely execution of payment documents for the transfer and crediting of funds to the profit of the federal budget, to state federal extra-budgetary funds or funds from the federal budget and these funds to the accounts of recipients in the corresponding credit companies in the amount of the interest rate in force in the bank that committed the violation short-term lending rates increased by 10 points; submit proposals to the Russian Central Bank on depriving credit organizations of licenses to conduct banking operations.

The Federal exercises the following budgetary powers:

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

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

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

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

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

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

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

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

The agreements establish the procedure for accounting and reporting on the execution of budgets at all levels of the budget system of the Russian Federation, cost estimates of budgetary institutions, establishes pre-agreements for reporting on the execution of budgets at all levels of the budget system of the Russian Federation;

Opens and closes accounts in the Russian Central Bank and its institutions, as well as in authorized credit agreement institutions for crediting and issuing budget funds;

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

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

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

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

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

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

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

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

Exercises other powers in accordance with budget legislation.

The Federal Treasury is responsible for:

Correct execution of the federal budget, maintaining accounts and managing budget funds;

Financing costs associated with the provision of budget loans, budget investments, government guarantees;

Completeness and timeliness of transfer and crediting of budget funds to the accounts of their recipients;

Timely submission of reports and other information related to budget execution;

Timely delivery of notifications about budget allocations and limits of budget obligations to recipients of budget funds; financing costs not included in the budget list; financing costs in excess of the approved limits of budget obligations;

Monitoring compliance with budget legislation by the main managers, managers and recipients of budget funds, credit institutions;

Compliance with instructions Accounts Chamber of the Russian Federation and decisions of acts of judicial authorities on compensation for damage caused by financial authorities to recipients of budget funds.

The Federal Treasury can execute the budgets of constituent entities of the Russian Federation and local budgets under agreements concluded with the relevant executive authorities and local governments. The powers of the Federal Treasury bodies extend to firms, including credit companies, carrying out transactions with funds from the relevant budgets to the extent of the powers available in relation to federal budget funds. As an example, let us consider the activities of the centralized interbudgetary Primorsky Treasury, which maintains accounts for accounting of income and expenditure transactions of budgets of various levels and extra-budgetary funds.

Primorsky Treasury was formed to perform the following tasks:

Organizational support for the financial execution of the regional budget, extra-budgetary and foreign exchange funds based on the principle of cash unity;

Regulation of financial relations between the regional budget and the budgets of local governments, off-budget and foreign exchange funds;

Accounting for the financial resources of the region in terms of budgets and budget classification, using uniform forms of budget documentation;

Accounting for obligations assumed by the budgets and the region as a whole, the company and the implementation of mutual offsets;

Control over budget execution;

Submitting reports to legislative and executive authorities at the relevant levels of the Primorsky Territory on the results of their financial transactions, reporting on the execution of budgets and the consolidated budget of the region;

Optimizing the management of budgetary funds in the region, excluding counter cash flows when reflecting income and expenditure transactions of budgets, off-budget and foreign exchange funds in treasury accounts in bank institutions;

Development of methodological and instructional materials, procedures for conducting accounting operations on issues within the competence of the treasury;

Analysis of the state of the region’s financial resources, forecasting the volume of financial resources, as well as managing these resources within the limits established for the corresponding period costs.

The Treasury performs the following functions:

Provides the company with the execution of the regional budget by carrying out financial transactions in the execution of the regional budget, budgets of local governments, extra-budgetary and foreign exchange funds in the Primorsky Territory based on the principle of cash unity;

Communicates to executive authorities at various levels the sizes and limits of budget allocations;

Maintains a consolidated register of managers of funds from the regional and local budgets, recipients of funds from regional extra-budgetary and foreign exchange funds;

Organizes the distribution in established amounts between the regional and local budgets of taxes received from payers and transferred by the Federal Treasury, as well as the replenishment of extra-budgetary and foreign exchange funds, controls the timeliness of income crediting, collects from payers debts to budgets, extra-budgetary and foreign exchange funds;

Organizes the implementation and accounting of mutual settlements and debts between budgets, organizes and carries out offsets;

Regulates financial relations between the regional budget, local budgets, extra-budgetary and foreign exchange funds in the territory of the region;

Forecasting and planning the state of the region’s financial resources, including the replenishment and use of extra-budgetary and foreign exchange funds;

Management of funds in bank accounts administered by executive authorities at various levels, pays the costs of budgetary, extra-budgetary and foreign exchange funds within the limits established by the relevant budgets from its accounts opened in institutions of the banking system;

Accounting for operations on the movement of funds from the regional and local budgets, funds from extra-budgetary and foreign exchange funds, debts, obligations and financial relationships of subjects of the budget process in the region, both in rubles and in foreign currency;

Opens and maintains accounts on its balance sheet to account for funds from budgets, extra-budgetary and foreign exchange funds;

Provides legislative and executive authorities with reports in established forms on the progress of execution of budgets and the consolidated budget, off-budget and foreign exchange funds;

Carry out other operations on behalf of executive authorities with funds from the regional and local budgets, extra-budgetary and foreign exchange funds;

Organizes and carries out preliminary control of the intended use and compliance with budgetary assignments of budget funds, extra-budgetary and foreign exchange funds;

Together with executive authorities, carries out measures to service the region's budget deficit and the region's obligations, organizes and implements the placement of financial resources on a repayable and paid basis;

Organizes and carries out operations to account for the region's treasury.

The Primorsky Treasury is vested with the following basic rights:

Open accounts for crediting and issuing budgetary funds, extra-budgetary and foreign exchange funds in rubles and foreign currency currency in credit institutions;

Suspend payment of budget expenses in case of exceeding budget assignments, sequestration limits, or underfunding of protected budget items until a decision is made by the legislative authorities at the appropriate level;

Suspend the implementation of expenses by managers of funds from budgets, extra-budgetary and currency funds in case of violation of the established procedure for the execution of budgets, extra-budgetary and currency funds until the violations are eliminated;

Independently establish standards for accounting for budgetary funds, extra-budgetary and foreign exchange funds, standards for the messages used in the unified automated system of the Primorsky Treasury.

An important role is assigned to the territorial bodies of the Federal Treasury in maintaining personal accounts of managers of appropriations financed from the federal budget. The Federal Treasury authorities are entrusted with the task of organizing, implementing and monitoring the execution of the federal budget, and managing the costs of this budget in Treasury accounts in banks.

Financing of expenses of managers of federal budget appropriations and implementation of cash expenses is carried out from personal accounts opened in the territorial bodies of the Federal Treasury. Transfers of federal budget funds to current budget and settlement accounts of organizations opened in banking institutions are not made.

Accounting for the movement of funds for federal budget expenses is carried out on personal accounts opened with the Federal Treasury and used for accounting transactions related to the execution of the federal budget.

Management of funds in personal accounts is carried out by appropriation managers.

The Main Directorate of the Federal Treasury establishes the procedure for recording transactions, opening and maintaining personal accounts, determines the operating mode of personal accounts in accordance with current legislation and regulations.

Personal accounts managers of budgetary allocations are opened directly on the current budget account of the Federal Treasury and are intended to account for operations to finance the costs of maintaining institutions and organizations, as well as federal programs, subsidies, compensation, subventions, transfers and loans.

The movement of funds in personal accounts was accounted for in the current budget account of the Federal Treasury, opened in the institutions of the Central Bank of the Russian Federation (Russia), the Savings Bank of the Russian Federation, and other banks authorized by the Government Commission on Financial and Monetary Policy to carry out operations with federal budget funds.

Personal accounts are opened to managers of federal budget appropriations. Through personal accounts opened in organizations of the Federal Treasury, the following is carried out:

1) financing the costs of institutions, organizations, enterprises on the basis of budget assignments of approved cost estimates and other justifications and calculations confirming the need for the costs incurred;

2) interbudgetary settlements with the administrations of constituent entities of the Russian Federation and municipalities for transfers and subsidies;

3) compensation, subventions, subsidies, targeted programs;

4) provision of federal budget funds on the terms of repayment and payment;

5) settlements with enterprises and organizations regarding compensation and social payments under federal programs.

When financing federal budget expenses, the Federal Treasury bodies perform the following functions:

Open personal accounts for appropriation managers to record cash flows;

Make entries in personal accounts on the basis of properly executed settlement and monetary documents: registers, payment orders, checks;

Receive daily bank statements from your current budget account;

Issue extracts from personal accounts to serviced appropriation managers;

Compile statements of turnover and balances of policy accounts;

Prepare payment and settlement documents;

Keep logs of payment orders, checks, refusals of acceptance, card index for each appropriation manager;

Provide preliminary, current and subsequent control over the targeted use of federal budget funds in accordance with the approved cost estimates of personal account holders and other documents confirming the validity of costs.

Personal accounts for managers of federal budget allocations are opened as they are transferred for financing through the Federal Treasury on a territorial basis.

Based on agreements concluded with the owners of personal accounts, the Federal Treasury authorities:

1) ensure financing of federal budget costs within the limits set by the Main Directorate of the Federal Treasury in accordance with the approved income estimates of institutions and organizations, the volume of financing of federal and targeted programs, transfers to the population and constituent entities of the Russian Federation, subsidies, subventions, loans, etc.;

2) keep records of transactions for crediting funds to the personal accounts of appropriation managers in accordance with the registers of the Main Directorate of the Federal Treasury;

3) record transactions for debiting funds from personal accounts according to payment orders and checks the owner, collection orders reflected in the statements of the foundation agreement, according to the approved cost estimates within the limits of the funds available on the personal account;

4) ensure the issuance of funds for payment of wages and other necessary payments in cash; issuing statements to appropriation managers about the movement of funds in personal accounts as transactions are carried out.

The Federal Treasury authorities also carry out unaccented write-offs of funds from the personal accounts of owners in cases established by law.

Owners of personal accounts provide the Federal Treasury with the documents necessary to open personal accounts and an estimate of costs before the start of financing costs from the federal budget. They are obliged to make timely changes to cost estimates and use federal budget funds strictly for their intended purpose; comply with the procedure for processing payment documents when financing costs from the federal budget.

The Federal Treasury has the right to carry out transactions on personal accounts within the limits of available funds balances; suspend or terminate funding if appropriate documents or reporting on the use of funds is not provided; check the intended use of issued funds and payments made.

The owner of a personal account has the right to dispose of funds located on personal accounts; receive from the Federal Treasury the necessary information on the movement of federal budget funds in a personal account; control the timeliness of crediting and transferring funds from the personal account.

Financing of federal budget costs is carried out in accordance with the laws on the federal budget for the corresponding year and is carried out within the time frame and in the amounts established by the Government of the Russian Federation. After approval of the law on the federal budget for the next budget year, the Ministry of Finance of the Russian Federation informs the main managers of budgetary allocations of the quarterly distribution of the budgetary allocations provided for by them. The main managers of budgetary allocations, after receiving the quarterly distribution of budgetary allocations, bring the volumes of budgetary allocations to the recipients of budgetary allocations. Financing of expenses of managers of federal budget appropriations is carried out in strict accordance with assignments, calculations, and approved cost estimates, taking into account changes.

Financing of federal programs, issuance of budget loans, carrying out interbudgetary settlements, financing of other federal activities are carried out in accordance with the amounts reported by the registers of the Main Directorate of the Federal Treasury.

On the personal accounts of organizations, transactions related to core activities, as well as those related to capital investments and major repairs, are recorded. Documents for debiting funds are accepted from personal account holders only if there are funds in the accounts. The exception is executive documents for writing off funds in cases provided for by law.

Federal budget funds located in the current budget account of the Federal Treasury cannot be written off by a bank institution from the account by a court decision or in cases established by law, without the prior acceptance of the Federal Treasury.

Collection orders from tax authorities, other collection orders, and collection orders with court enforcement documents attached to them for the indisputable collection of funds from the personal accounts of organizations must be previously accepted by the Federal Treasury authority.

In personal accounts, financing transactions are recorded only on the basis of registers. Funds received from business activities, local authorities and other income not related to funding from the federal budget are recorded in the settlement and other accounts of organizations.

Before the start of financing costs from the federal budget, appropriation managers submit duly approved cost estimates and cash requests for the issuance of cash to the Federal Treasury.

Payments are made by payment orders issued by the owner of the personal account.

Cash issuance from personal accounts is carried out through banking institutions on the basis of agreements concluded between the Federal Treasury and the bank.

Firms switching to financing through personal accounts submit cash applications for the current quarter and applications for the issuance of check books to the Federal Treasury. document flow is established in such a way as to ensure timely execution of incoming settlement and monetary documents and their reflection in accounting for personal accounts with the preparation of a daily balance.

Firms that have opened personal accounts with the Federal Treasury submit settlement documents to finance their expenses in accordance with the approved estimate. Limits budget funds and their budgetary purpose are communicated to the owners of personal accounts by the Federal Treasury authorities.

Reception, registration and recording of settlement and monetary documents in accounting accounts are carried out on the day they are received by the Federal Treasury during the first half of the working day on the operating day.

Payment of all settlement documents of personal account holders, including payment wages, settlements with the budget, state extra-budgetary funds, and other payments are made from their personal accounts within the limits of available funds, in compliance with the legislation regarding the order of payments and the calendar order of receipt of settlement documents.

Federal Treasury authorities daily receive from banking institutions statements of the current budget account with payment documents attached to them: payment orders, collection orders, memorial orders, cash deposit receipts money- for settlement and cash transactions performed.

The transfer of funds received from a higher body of the Federal Treasury to the current budget account of the Federal Treasury body is carried out by the establishment of a bank on the basis of payment orders and registers.

Funds received and credited to the personal accounts of organizations intended to finance the costs of the federal budget are used in strict accordance with the approved estimates and budget assignments indicated in the registers.

At the end of the budget year, before drawing up the annual report, the accounting department of the Federal Treasury bodies checks the accuracy of all balance sheet accounts and settlements with the managers of federal budget allocations and with the Federal Treasury bodies for funds received and transferred to finance the costs of their maintenance and various federal activities.

The head of the Federal Treasury body gives permission to the manager of appropriations to temporarily borrow working capital from a current or current extra-budgetary account to carry out expenses, the financing of which is provided for from the federal budget. Such permission is the basis for the restoration of funds to the current or current account of the appropriation manager after receipt of the register for financing costs.

Transfer of funds from one personal account of the appropriation manager to another is carried out with the permission of the Federal Treasury.

Transfer of funds from the personal account of the appropriation manager to his other personal, current or current account is carried out in the following cases:

1) incorrectly incurred costs;

2) reimbursement of costs for transferred material assets or services provided;

3) reimbursement of costs incurred from current off-budget or settlement accounts, in cases where activities for which financing is provided from the federal budget are carried out in full or in part from temporarily borrowed funds located in these accounts.

If the managers of budgetary allocations do not have other sources, and funds from the federal budget have not yet been received, records of accepted settlement and payment documents that are not paid due to the lack of funds in personal accounts are kept in a file cabinet. The card file accepts payments to the budget, state extra-budgetary funds, including the Russian Federation, the State Employment Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, executive documents. All other payments in the absence of funds in the personal accounts of appropriation managers are not accepted for accounting.

The activities of treasury bodies are connected with all cash flows related to state and municipal finance. Therefore, the efficiency and accuracy of their execution of relevant operations is important.

In accordance with Decree of the President of Russia dated March 9, 2004 N 314 “On the system and structure of federal executive bodies,” the Government of Russia decides:

1. Establish that the Ministry of Finance of Russia is a federal executive body that develops a unified state financial, credit, monetary policy and legal regulation on the basis and in execution basic law of the state Russia, federal constitutional laws, federal laws, acts of the President of Russia and the Government of Russia in the financial sphere, including the budgetary, tax, insurance, currency spheres, the sphere of public debt, in the field of auditing, accounting and financial reporting, mining, production, processing of precious metals and precious stones, customs duties, including determination of the customs value of goods and vehicles, as well as the development of financial policies in the field of civil service and the judicial system.

2. The Ministry of Finance of Russia coordinates and controls the activities of the Federal Tax Service, the Federal Insurance Supervision Service, the Federal Service for Financial and Budgetary Supervision and the Federal Financial Monitoring Service under its jurisdiction.

3. The Ministry of Finance of Russia carries out its activities directly and through the territorial bodies of the federal treasury.

4. The main tasks of the Russian Ministry of Finance are to develop a unified state financial (including budgetary, tax, insurance, foreign exchange, public debt), credit, monetary policy, as well as policies in the field of auditing, accounting and financial reporting, mining, production, processing of precious metals and precious stones, customs duties (in terms of calculation and payment procedure), including determination of the customs value of goods and vehicles.

5. The Ministry of Finance of Russia carries out the following main functions:

1) develops and submits to the Government of Russia draft federal constitutional laws, federal laws and acts of the President of Russia and the Government of Russia on the following issues:

Firms and the functioning of the Russian budget system, determining the foundations of the budget process;

the federal budget for the next fiscal year, the procedure for executing the federal budget in the next financial year, reporting on its execution;

delimitation of budgetary powers between Russia, Russian constituent entities and local governments;

financial relations between the federal budget and the budgets of the constituent entities of Russia and local budgets;

systems of remuneration, social guarantees and pensions for federal civil servants, judges and other persons holding government positions in Russia;

the maximum number of employees of the central offices of federal executive authorities, their territorial bodies, the staffing level of employees of the judicial system of Russia;

financial support for business trips in Russia and abroad for employees of federal government bodies and federal government agencies;

financial activity and financial regulation in wartime conditions, as well as preparing the financial system for wartime conditions;

tax policy;

monetary policy;

Policies in the field of customs duties regarding the calculation and procedure for their payment, determination of the customs value of goods and vehicles;

avoidance of double taxation of income and property, as well as on other tax issues;

regulation of the activities of subjects and participants of the insurance market;

ensuring the protection of the rights and legitimate interests of policyholders, other interested parties and the state, the effective development of the insurance business;

Companies and lotteries;

production and circulation of security printed products on the territory of Russia;

financial relations between Russia and foreign countries, interstate trusts with the participation of Russia and international financial organizations;

signing and ratification of international treaties and agreements in the field of activity of the Ministry;

Monetary issue and circulation of state and municipal securities, provision of state guarantees of Russia;

management of public debt and financial assets Russia;

regulation in the field of formation and investment of pension savings;

compensation payments and repayment of guaranteed savings of Russian citizens, government securities of the former USSR and certificates of the USSR Savings Bank, government commodity debt obligations;

control and supervision in the financial and budgetary sphere;

establishing the grounds and procedure for bringing to responsibility for violation of agreements under Russian legislation;

combating money laundering, corruption and terrorist financing;

improving banking legislation, legislation in the field of companies and regulation of money circulation;

regulation of accounting, financial reporting;

regulation of auditing activities;

mining, production, processing and circulation of precious metals and precious stones;

formation of the State Fund of Precious Metals and Precious Stones of Russia for the next year and a plan for the release of valuables from it;

2) develops and approves:

the procedure for drawing up and executing the federal budget, budgets of state extra-budgetary funds;

the procedure for maintaining the budget list of the federal budget;

the procedure for compiling reports on the execution of the federal budget, budgets of state extra-budgetary funds and the consolidated budget of Russia;

reporting on costs and the number of employees of federal government bodies, government bodies of constituent entities of Russia and local governments;

forms of tax returns, tax calculations, methodological recommendations and other regulatory legal acts on the application of legislation on taxes and fees;

conditions for licensing, certification, activities and reporting in relation to insurance entities;

the procedure for issuing and suspending permits to conduct lotteries and monitoring the conduct of lotteries;

licensing requirements and conditions of activity for the production of security printed products;

regulatory legal acts on issues of regulation, control and supervision in the field of formation and investment of pension savings;

Methodology monetary issue and circulation of state and municipal securities, provision of state guarantees of Russia;

the procedure for maintaining the state debt book of Russia;

the procedure for the company and the implementation of control and supervision in the financial and budgetary sphere;

Methodology for combating legalization of proceeds from crime, corruption and financing of terrorism;

the procedure for monitoring the execution of the federal budget and implementing coercive measures applied to participants in the budget process for violation of budget legislation;

active legal acts in the field of accounting and preparation of financial statements;

a unified chart of accounts for budget accounting and instructions for its application by government bodies, management bodies of state extra-budgetary funds, local government bodies and budgetary institutions created by these bodies;

the procedure for the formation and presentation of budget reporting on the execution of budgets of the Russian budget system;

the procedure for submitting reports in the field of auditing activities to the Ministry of Finance of Russia;

regulatory legal acts in the field of mining, production, processing and circulation of precious metals and precious stones;

3) carries out:

drawing up a draft federal budget for the next budget year, ensuring the execution of the federal budget;

keeping records of operations for the execution of the federal budget, drawing up and submitting reports to the Government of Russia on the execution of the federal budget and the consolidated budget of Russia;

examination of draft financial and economic justifications for bills and draft opinions of the Government of Russia on bills on the introduction or abolition of taxes, exemption from their payment, on the issuance of government loans, on changes in the financial obligations of the state, and other bills that provide for expenses covered by the federal budget;

forecasting and cash planning of federal budget execution;

introduction, in the manner and cases provided for by the budgetary legislation of Russia, of a regime for reducing federal budget expenditures;

introduction, in the manner and in cases provided for by the budgetary legislation of Russia, of blocking costs and the abolition of blocking of expenses of the federal budget, application of other sanctions provided for by the budgetary legislation of Russia;

management of state internal and external debt of Russia;

functions issuer government securities of Russia;

maintaining the state debt book of Russia and the register of government securities of Russia;

state registration of conditions for the issue of securities and circulation of government securities of Russia and municipal securities;

coordination of budgetary and monetary policy in accordance with macroeconomic policy objectives;

participation on behalf of the Russian Government in the activities of the Paris Club and other clubs and forums, signing on behalf of the Russian Government of multilateral agreements with debtors within the framework of these clubs and forums.

6. Allow the Russian Ministry of Finance to have 2 Deputy Ministers and up to 11 departments in the main areas of activity of the Ministry.

7. Establish a maximum number of employees of the central apparatus of the Ministry of Finance of Russia in the amount of 1,370 units (excluding personnel for security and maintenance of buildings) and a maximum number of employees of territorial bodies in the amount of 51,777 units (excluding personnel for security and maintenance of buildings).

8. Agree with the proposal of the Russian Ministry of Finance to locate its central office in Moscow, st. Ilyinka, 9.

The Ministry of Finance implements the agreements:

taxation systems

Issues government internal loans to Russia;

Together with central bank carries out servicing of the state internal debt of the Russian Federation;

Develops consultations on the formation of the financial market, carries out regulation securities market, issues licenses benefits for activities as investment institutions and stock markets, registers the issue of securities, prepares rules for improving monetary, financial and credit relations with foreign countries, organizes work to attract foreign credit resources to the country's economy, keeps records of reserves of precious metals and precious stones , controls their storage and use, and also carries out assay supervision;

Ensures the production by Goznak of banknotes and metal coins, securities according to samples approved by the Government, concludes on behalf of the Government of the Russian Federation agreements With central bank on providing a loan to cover the federal budget deficit and other purposes, is responsible.

Structure of the Ministry of Finance of the Russian Federation

In the 1990s. The system of financial and credit authorities in the Russian Federation, in connection with economic transformations, has been significantly restructured: new bodies have appeared (the State Tax Service, subsequently the Ministry of the Russian Federation for Taxes and Duties, the Federal Treasury, Gosstrakhnadzor, private banks), the structure of the Ministry of Finance and the corresponding lower bodies has been rebuilt.

Among these bodies, the Ministry of Finance of the Russian Federation stands out due to the comprehensive nature of its functions, aimed at various aspects of the financial activities of the state. This executive branch ensures the implementation of a unified financial, budgetary and tax policy in the Russian Federation and coordinates the activities in this area of ​​other federal executive authorities.

Carrying out its functions, the Ministry of Finance of the Russian Federation interacts with other executive authorities - federal, bodies of constituent entities of the federation, local government bodies, as well as public associations of enterprises and other organizations.

The Ministry of Finance of the Russian Federation is headed by a minister who is appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The minister bears personal responsibility for the implementation of the tasks assigned to the ministry and the implementation of its functions. The Minister has 16 deputies appointed and dismissed by the Government of the Russian Federation.

The Ministry of Finance of the Russian Federation forms a board consisting of the Minister (chairman of the board), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central apparatus of the Ministry and other persons on the recommendation of the Minister. Members of the board, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and monetary policy, as well as other most important issues of the Ministry’s activities. The decisions of the board are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and the members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.

It should also be noted that the Ministry of Finance of the Russian Federation is allowed to have 20 departments in the central apparatus in the main areas of activity:

1. Department of Budget Policy;

2. Tax Policy Department;

3. Department of State Internal Debt Management;

4. Department of Industry Finance;

5. Department of Interbudgetary Relations;

6. Monetary and Economic Department;

7. Department of Defense and Law Enforcement Agencies;

8. Department of State Apparatus Financing;

9. Department of Accounting and Reporting Methodology;

10. Legal Department;

11. Department of Macroeconomic Policy and Banking;

12. Department of Insurance Supervision;

13. External Debt Department;

14. Department of International Financial Organizations;

15. Department of State Financial Control;

16. Department of the firm's auditing activities;

17. Information and technical department;

18. Department of Budget Loans and Guarantees;

19. Department of Currency Control;

20. Department of Social Sphere and Science.

Powers of the Ministry of Finance in exercising financial control

The Ministry of Finance of the Russian Federation occupies the most important place in the financial system

control, it not only develops the country’s financial policy, but also

controls its implementation.

The Ministry of Finance exercises financial control over:

Targeted use of the federal budget and funds from state extra-budgetary and targeted budget funds;

Receipt of income from property in federal ownership;

Benefits from holding lotteries registered in the Russian Federation;

Ensuring the solvency of insurers;

Formation and preservation of the State Fund of Precious Metals and Precious Stones in the Russian Federation;

Use and storage of precious stones by organizations and transactions with them;

Costs associated with government internal and external debt;

The quality of audits.

In this regard, the Ministry of Finance of the Russian Federation has the right to conduct comprehensive audits and thematic audits of the receipt and expenditure of federal budget funds, extra-budgetary funds and other federal funds, conduct documentary audits and audits of financial and economic activities on the instructions of law enforcement agencies.

To carry out control powers, the Ministry of Finance of the Russian Federation has the right to request the necessary materials on budgetary and extra-budgetary funds and apply enforcement measures based on the results of control - when establishing facts of misuse, collect them with a fine; limit, suspend and terminate funding of organizations in case of violation of financial discipline. At the same time, the Ministry of Finance is authorized to provide deferments and installment plans for tax payments to the federal budget.

It should be noted that the control powers of the Russian Ministry of Finance extend to financial resources only at the federal level.

In cases where the activities of executive authorities of constituent entities are checked federations, its control functions should not go beyond this scope.

This approach is determined by the principle of independence of the budget structure in Russia, independence of the financial activities of subjects federations and local governments within the limits established by law, their responsibility for the formation and use of their financial resources.

However, taking into account adopted in 1998. Budgetary, we note that the Ministry of Finance is entrusted with the implementation of financial control over the execution of budgets of constituent entities of Russia and local budgets if a constituent entity of Russia receives assistance in an amount exceeding 50% of the costs of its consolidated budget. An audit is appointed and the execution of the budget of the subject of the federation comes under the control of the Ministry of Finance in cases where the subject is not able to provide servicing and repayment of its debt obligations. Financial control is carried out by all structural divisions of the Ministry of Finance of the Russian Federation according to their competence. However, the Ministry of Finance also has in its structure special divisions designed specifically for financial control: the Department of State Financial Control and Audit, the Department of Insurance Supervision. It is in charge of the Federal Treasury, the Assay Office and other bodies. The Ministry of Finance performs the following functions:

Together with the Ministry of Taxes and Duties, it develops proposals to improve tax policy and taxation systems, takes part in the design of instructions and guidelines on taxation issues;

Together with the Central Bank, it participates in the design of measures to strengthen monetary circulation, increase the purchasing power of the ruble, as well as in the preparation of proposals to improve the state of payments in the national economy;

Issues state domestic loans to Russia;

Together with the Central Bank, it carries out servicing of the state internal debt of the Russian Federation;

Develops consultations on the formation of the financial market, regulates the securities market, issues licenses for the benefit of operating as investment institutions and stock markets, registers the monetary issue of securities, prepares rules for improving monetary, financial and credit relations with foreign countries, organizes work to attract foreign credit resources to the country's economy, keeps records of reserves of precious metals and precious metals stones, controls their storage and use, and also carries out assay supervision;

Ensures the production of State Sign banknotes and metal coins, securities according to samples approved by the Government, concludes on behalf of the Government of the Russian Federation concessions with the central bank on providing a loan to cover the federal budget deficit and other purposes, is responsible.

Sources

minfin.ru Ministry of Finance of Russia

wikipedia.org Wikipedia the free encyclopedia

polbu.ru Library “Self-Self”

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Ministry of Finance of the Russian Federation- a federal executive body that ensures the implementation of a unified state financial policy and exercises general management of the organization of finance in the country. Synonyms: Ministry of Finance of the Russian Federation See also: Federal executive bodies... ... Financial Dictionary Ministry of Finance of the Russian Federation - Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is the federal ministry of the Russian Federation, ensuring the implementation of a unified financial policy, as well as providing general leadership in the field of organizing finance in the Russian... ... Wikipedia

Ministry of Finance- a government agency responsible for a country's financial system, including the budget, taxes, banking, insurance, stocks and government obligations, as well as international monitoring agreements. The ministry was created in 1869... ... All Japan

Ministry of Finance- I Before the Tatar invasion, taxes and all sorts of fees were collected in Rus' either by the princes themselves, who made periodic tours of their lands, or, on their instructions, by tributaries. During the Tatar yoke, newly established taxes were collected by special... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

MINISTRY OF FINANCE OF THE RF- a federal executive body that ensures the implementation of a unified state financial policy and exercises general management of the organization of finance in the country. In order to ensure a unified state financial policy, the Ministry of Finance... Encyclopedic Dictionary of Economics and Law

Ministry of Finance- (Ministry of Finance) in the Russian Federation, a federal executive body; ensures the implementation of a unified state financial policy and carries out general management of the organization of finances in the country. main tasks of the Ministry of Finance of the Russian Federation: a) development and implementation... ... Large legal dictionary More details

September 3, 2019, Natural resource management. Subsoil use On the decisions following a meeting with Dmitry Kozak and Yuri Trutnev on granting the right to use subsoil containing hydrocarbon reserves located on the continental shelf of the Arctic zone of the Russian Federation

August 23, 2019, Taxes and non-tax payments. Financial reporting and audit The government has submitted to the State Duma a bill on tax exemption for income from the sale of electricity produced at microgeneration facilities Order No. 1853-r dated August 21, 2019. The bill proposes to exempt from personal income tax income from the sale of energy produced at consumer-owned microgeneration facilities.

August 12, 2019 The government has submitted to the State Duma a bill to clarify the procedure for accepting payments from individuals by paying agents Order of August 9, 2019 No. 1772-r. In order to eliminate the legal conflict between the Federal Law “On the activities of accepting payments from individuals, carried out by paying agents” and budget legislation, the bill proposes to abolish the obligation of state authorities, local governments and government institutions subordinate to them to use a special bank account when accepting payments from individuals.

August 6, 2019, Monetary policy. Financial markets The government has introduced bills to the State Duma on changes in the legal regulation of the activities of non-credit financial organizations that have the right to issue consumer loans Orders dated August 3, 2019 No. 1733-r, dated August 5 No. 1746-r. The purpose of the bills is to optimize the regulatory environment of the financial market, including microfinance organizations, agricultural credit consumer cooperatives, pawnshops and credit consumer cooperatives, and to suppress illegal activities of individual financial market participants.

August 5, 2019, Financial monitoring. Regulation of cross-border financial movement The government sent amendments to the bill on the use of transferable letters of credit in foreign trade to the State Duma The bill is aimed at ensuring that residents can use such a form of payment as transferable letters of credit when carrying out currency transactions with non-residents within the framework of foreign trade activities. This will protect the interests of Russian producers of export goods, guaranteeing the receipt of export foreign exchange earnings in their favor, and will ensure the convergence of business conditions in Russia with international practice. The amendments to the bill provide, in particular, for the inclusion of a loan agreement on providing foreign or Russian currency to a non-resident in the types of agreements under which a resident does not violate the terms of repatriation in the event that correspondent banks withhold a commission from payment amounts.

July 29, 2019 The Commission on Legislative Activities approved a bill to clarify the procedure for accepting payments from individuals by paying agents In order to eliminate the legal conflict between the Federal Law “On the activities of accepting payments from individuals, carried out by paying agents” and budget legislation, the bill proposes to abolish the obligation of state authorities, local governments and government institutions subordinate to them to use a special bank account when accepting payments from individuals.

July 22, 2019 The Commission on Legislative Activities approved bills on changes in the legal regulation of the activities of non-credit financial organizations that have the right to issue consumer loans The purpose of the bills is to optimize the regulatory environment of the financial market, including microfinance organizations, agricultural credit consumer cooperatives, pawnshops and credit consumer cooperatives, and to suppress illegal activities of individual financial market participants.

Introduction 3

Structure of the Ministry of Finance of the Russian Federation 4

Main tasks, functions and rights of the Ministry of Finance 6

Powers of the Ministry of Finance in exercising financial control 10

Conclusion 14

List of used literature 15

Introduction

The Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is the federal ministry of the Russian Federation, ensuring the implementation of a unified financial policy, as well as providing general leadership in the field of organizing finance in the Russian Federation.

In accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329, the Ministry of Finance of Russia is a federal executive body that carries out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency , banking, public debt, auditing, accounting and reporting, production, processing and circulation of precious metals and precious stones, customs duties, determining the customs value of goods and vehicles, investing funds to finance the funded part of a labor pension, organizing and conducting lotteries , production and circulation of security printed products, financial support of the public service, anti-money laundering, and anti-terrorism financing.

Structure of the Ministry of Finance of the Russian Federation

In the 1990s. The system of financial and credit authorities in the Russian Federation, in connection with economic transformations, has been significantly restructured: new bodies have appeared (the State Tax Service, subsequently the Ministry of the Russian Federation for Taxes and Duties, the Federal Treasury, Gosstrakhnadzor, commercial banks), the structure of the Ministry of Finance and the corresponding lower bodies has been rebuilt.

Among these bodies, the Ministry of Finance of the Russian Federation stands out due to the comprehensive nature of its functions, aimed at various aspects of the financial activities of the state. This state executive body ensures the implementation of a unified financial, budget and tax policy in Russia and coordinates the activities of other federal executive bodies in this area.

Carrying out its functions, the Ministry of Finance of Russia interacts with other executive authorities - federal, bodies of constituent entities of the Federation, local governments, as well as public associations and other organizations.

The Ministry of Finance of the Russian Federation is headed by a minister who is appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The minister bears personal responsibility for the implementation of the tasks assigned to the ministry and the implementation of its functions. The Minister has 16 deputies appointed and dismissed by the Government of the Russian Federation.

A board is formed in the Ministry of Finance of the Russian Federation consisting of the Minister (chairman of the board), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central apparatus of the Ministry and other persons upon the recommendation of the Minister. Members of the board, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and monetary policy, as well as other most important issues of the Ministry’s activities. The decisions of the board are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and the members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.

It should also be noted that the Russian Ministry of Finance is allowed to have 20 departments in the central apparatus in the main areas of activity:

Budget Policy Department;

Tax Policy Department;

Department of State Internal Debt Management;

Department of Industry Finance;

Department of Interbudgetary Relations;

Monetary and Economic Department;

Department of Defense and Law Enforcement Agencies;

Department of State Apparatus Finance;

Department of Accounting and Reporting Methodology;

Legal Department;

Department of Macroeconomic Policy and Banking;

Department of Insurance Supervision;

External Debt Department;

Department of International Financial Institutions;

Department of State Financial Control;

Department of Organization of Audit Activities;

Information and Technical Department;

Department of Budget Loans and Guarantees;

Currency Control Department;

Department of Social Affairs and Science.

Main tasks, functions and rights of the Ministry of Finance

In accordance with the Regulations on the Ministry of Finance in the Russian Federation, to its main tasks include:

improvement of the budget system of the Russian Federation, development of budgetary federalism;

development and implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation;

concentration of financial resources in priority areas of socio-economic development of the Russian Federation;

development of a draft federal budget and ensuring execution of the federal budget in accordance with the established procedure; drawing up a report on the execution of the federal budget and the consolidated budget of the Russian Federation;

development of government borrowing programs and their implementation in the prescribed manner on behalf of the Russian Federation;

management of state internal and external debt of the Russian Federation;

development and implementation of a unified policy in the field of development of financial markets in the Russian Federation;

participation in the development and implementation of a unified policy in the field of formation and use of state resources of precious metals and precious stones;

development of a unified methodology for drawing up budgets at all levels and reports on their execution;

implementation of state financial control within its competence;

providing methodological guidance for accounting and reporting (except for accounting and reporting in the Central Bank of the Russian Federation and credit organizations), as well as, in accordance with the legislation of the Russian Federation, auditing in the Russian Federation (except for auditing in the banking system).

Functions of the Ministry of Finance of the Russian Federation correspond to its position as the federal authority for managing the country's finances. They relate to the following areas:

public finances in general- participation in a comprehensive analysis of the country’s economy and in the work of drawing up long-term and short-term forecasts for their development, determining the needs of state financial centralized resources, preparing proposals for the distribution of these resources between the federal budget and state federal extra-budgetary funds;

the state budget- organizing work on drawing up and ensuring the execution of the federal budget, developing proposals on standards for deductions from federal taxes, the amount of subsidies and subventions allocated to the budgets of constituent entities of the Russian Federation, forecasting and drawing up the consolidated budget of the Russian Federation;

off-budget state federal funds- preparation of proposals for the creation and use of targeted extra-budgetary funds, ensuring the financial execution of state federal extra-budgetary funds;

insurance- participation in the development and improvement of insurance activities in the country;

money turnover- development and implementation of measures to optimize commodity-money proportions and balance monetary incomes and expenses of the population, strengthening monetary circulation and the purchasing power of the ruble, preparing proposals to improve the state of payments in the national economy, in the main directions of the monetary policy of the Russian Federation, ensuring the production of Goznak money tickets and metal coins;

state loan- issuing government internal loans of the Russian Federation, agreeing on the total volume and terms of issuing debt obligations of the constituent entities of the Russian Federation, concluding agreements with the Central Bank of the Russian Federation on the provision of a loan to cover the federal budget deficit and other purposes;

financial market- development of proposals for the formation of a financial market, regulation of the securities market, registration of the issue of securities;

monetary and financial relations- preparation of proposals for improving monetary, financial and credit relations with foreign countries and increasing the country’s foreign exchange resources, participation in the development of financial terms of contracts and agreements with foreign countries, monetary policy, proposals for the use of foreign currency, balance of payments forecast, formation of customs policy , organizing work to attract foreign credit resources to the country’s economy, servicing state external debt, participating in regulating the supply of precious metals and stones;

financial control- control over the execution of the federal budget and the use of funds from state federal extra-budgetary funds, the use of foreign currency, investments, as well as certification of audits of enterprises, associations, organizations and institutions, citizens engaged in independent business activities, licensing of audits;

organization of accounting and reporting- analysis of the consolidated accounting statements of federal executive authorities, management of accounting and reporting of enterprises, organizations and institutions, regardless of their organizational and legal forms and subordination, establishment of procedures for maintaining accounting records and reporting on the execution of the federal budget, cost estimates of budgetary institutions and organizations , establishment of accounting and reporting forms for the cash execution of the federal budget and budgets of the constituent entities of the Russian Federation.

To carry out its tasks and functions, the Ministry of Finance of the Russian Federation has the necessary rights , including:

arising from the functions of drawing up and executing the budget and the control associated with this activity- receive from state executive bodies of the Federation and its subjects, as well as enterprises, institutions, organizations, banks, regardless of their organizational and legal forms and subordination, the necessary materials, documents, balance sheets, reports, certificates, etc., carry out documentary audits and inspections, provide mandatory instructions for eliminating identified violations;

on the application of coercive measures in cases of violations of the established procedure- limit and, if necessary, suspend the financing of enterprises, institutions and organizations, recover in the prescribed manner from enterprises, institutions and organizations funds allocated from the federal budget or federal extra-budgetary funds used for other purposes, with the imposition of a fine in the amount of the discount rate of the Central Bank RF; prohibit or suspend the issuance of securities by joint stock companies in violation of the law;

to regulate the ratio of income and expenditure of the federal budget and the budgets of the constituent entities of the Federation in the process of their execution and tax revenues to the federal budget- conclude agreements with the Central Bank of the Russian Federation on behalf of the Government of the Russian Federation on the provision of a loan to cover the federal budget deficit and other purposes;

issue loans from the federal budget if necessary to cover temporary cash gaps in the budgets of the constituent entities of the Federation with the repayment of these loans within the budget year, provide deferments and installment plans for tax payments to the federal budget with notification of the Ministry of the Russian Federation for Taxes and Duties.

Powers of the Ministry of Finance in exercising financial control

The Ministry of Finance of the Russian Federation occupies a crucial place in the financial control system; it not only develops the country's financial policy, but also controls its implementation.

The Ministry of Finance carries out financial control behind:

targeted use of the federal budget and funds from state extra-budgetary and targeted budget funds;

receipt of income from property in federal ownership;

income from lotteries registered in the Russian Federation;

ensuring the solvency of insurers;

the formation and preservation of the State Fund of Precious Metals and Precious Stones in the Russian Federation;

use and storage of precious stones by organizations and transactions with them;

expenses related to government internal and external debt;

quality of audits.

In this regard, the Ministry of Finance of Russia has the right to conduct comprehensive audits and thematic audits of the receipt and expenditure of federal budget funds, extra-budgetary funds and other federal funds, conduct documentary audits and audits of financial and economic activities on instructions from law enforcement agencies.

To carry out control powers, the Ministry of Finance of Russia has the right to request the necessary materials on budgetary and extra-budgetary funds and apply measures of influence based on the results of control - when establishing facts of misuse, collect them with a fine; limit, suspend and terminate funding of organizations in case of violation of financial discipline. At the same time, the Ministry of Finance is authorized to provide deferments and installment plans for tax payments to the federal budget.

It should be noted that the control powers of the Ministry of Finance of the Russian Federation apply to financial resources only at the federal level. In cases where the activities of the executive authorities of the constituent entities of the Federation are checked, its control functions should not go beyond this framework. This approach is determined by the principle of independence of the budget structure in the Russian Federation, the independence of the financial activities of the constituent entities of the Federation and local governments within the limits established by law, and their responsibility for the formation and use of their financial resources.

However, taking into account the Budget Code, we note that the Ministry of Finance is entrusted with financial control over the execution of budgets of constituent entities of the Russian Federation and local budgets if a constituent entity of the Russian Federation receives assistance in an amount exceeding 50% of the expenditures of its consolidated budget. An audit is appointed and the execution of the budget of a constituent entity of the Federation comes under the control of the Ministry of Finance in cases where the subject is unable to provide servicing and repayment of its debt obligations.

Financial control is carried out by all structural divisions of the Ministry of Finance of the Russian Federation according to their competence. However, the Ministry of Finance also has in its structure special divisions designed specifically for financial control: the Department of State Financial Control and Audit, the Department of Insurance Supervision. It is in charge of the Federal Treasury, the Assay Office and other bodies.

Department of State Financial Control and Audit created on the basis of a resolution of the Government of the Russian Federation on the basis of several abolished structural divisions of the Ministry of Finance of Russia, including the Control and Audit Department and the Department for Organization of Audit Activities.

IN tasks This Department includes control over:

execution of the federal budget and budgets of federal extra-budgetary funds,

organization of money circulation,

use of credit resources,

the state of state internal and external debt, state reserves,

providing tax benefits and advantages.

The Department of State Control and Audit organizes and conducts audits and inspections independently and with the involvement of territorial control agencies; controls the use of federal funds, including in foreign currency; organizes control over the quality of audits carried out by auditors and audit organizations.

If violations are established in the use of federal funds, spent illegally or not for their intended purpose, funds, as well as income from their use, as prescribed by the Department, are subject to compensation within one month after the violations are discovered.

Territorial control and audit bodies I carry out subsequent financial control on the territory of the relevant constituent entity of the Russian Federation. In particular, they:

control the targeted use of federal budget funds and state extra-budgetary funds;

conduct 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;

in a number of cases, audits and checks of the receipt and expenditure of funds from the budgets of constituent entities of the Russian Federation and local budgets are carried out on a contractual basis;

control the timely elimination of violations in the financial and economic activities of organizations inspected by the management, as well as compensation for the damage caused by them, etc.

The territorial control and audit bodies of the Ministry of Finance of Russia have right:

check financial, accounting and other documents in audited organizations;

receive explanations from officials of audited organizations;

receive from state authorities and local governments, as well as organizations, the data necessary to carry out their functions;

submit proposals to suspend and terminate the financing of audited organizations if facts of misuse of budget funds are identified, as well as their failure to submit accounting documents related to the use of these funds;

raise the issue of removing from work officials guilty of violations, transfer materials of inspections and audits to law enforcement agencies, etc.

Organs Federal Treasury , subordinate to the Ministry of Finance, along with other functions, also exercise control aimed at the execution of the federal budget and the use of funds from state extra-budgetary funds.

For these purposes, the Main Directorate of the Federal Treasury:

organizes control over the receipt and use of extrabudgetary funds;

organizes and carries out consolidated accounting of operations on the movement of funds from the federal budget and state extra-budgetary funds;

organizes and carries out the collection and analysis of information on the state of the federal budget, budgets of constituent entities of the Russian Federation and state extra-budgetary funds.

Federal Treasury bodies by constituent entity of the Russian Federation, by city, by district in the city:

control the timeliness of transactions with funds from the federal budget and state extra-budgetary funds, as well as the intended use of these funds;

transfer to law enforcement agencies materials on facts of violations for which criminal liability is provided, etc.

In order to exercise control, the financial treasury is vested with the following: rights:

check monetary documents, accounting registers, reports, plans, estimates and other documents related to the transfer, transfer and use of federal budget funds;

receive from financial and credit institutions certificates on the status of accounts of enterprises and institutions using funds from the federal budget and state extra-budgetary funds;

suspend operations on the accounts of organizations using funds from the federal budget and state extra-budgetary funds;

to seize, on the basis of a written resolution of an official of the treasury body, documents indicating violations of budget discipline;

impose a fine on credit organizations if they fail to timely execute payment documents for the transfer of funds to the federal budget;

to recover in an indisputable manner funds used for purposes other than their intended purpose.

Organ functions State Insurance Supervision are also limited to a special area - insurance activities. They are carried out in order to ensure compliance with the requirements of the legislation of the Russian Federation on insurance, development of insurance services, protection of the rights and interests of participants in insurance relations.

An important place in their functions is occupied by preliminary control, carried out by them in the process of issuing licenses to carry out insurance activities. Based on the results of current and subsequent control, they have the right to suspend, limit the validity of the license or revoke it.

Conclusion

An analysis of the conducted research into the views and opinions of scientists and trainees in the field of financial law allows us to draw the following conclusion:

Financial control is one of the most important levers of management of the financial system and is currently undergoing major changes. These changes also affect the system of control bodies.

Among the variety of bodies exercising financial control, the Ministry of Finance of the Russian Federation stands out, which not only develops the country’s financial policy, but also controls its implementation.

First of all, the Ministry of Finance exercises control in the process of developing the federal budget, controls the receipt and expenditure of budgetary funds and funds of federal extra-budgetary funds, participates in currency control, and also controls the direction and use of public investments.

Financial control is carried out by all structural divisions of the Ministry of Finance of the Russian Federation. Thus, treasury bodies are called upon to implement state budget policy, manage the process of execution of the federal budget and other powers; State insurance supervision bodies exercise control over insurance activities.

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

Bibliography:

Finance: textbook for universities / Under. Ed. Prof. L.A. Drobozina - M., 2006

Nachinkin D. - “The Evolution of the Treasury Service in Russia” / “Finance”, 2002

Minfin.ru Official website of the Ministry of Finance

Kolpakova, G.M. Finance. Money turnover. Credit: textbook. manual 2nd ed., revised and supplemented. / G.M. Kolpakova. – M.: Finance and Statistics, 2006

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