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Legal regulation intraeconomic financial control. Legislative regulation of state financial control

Introduction

Financial control as an institution of financial law implies the legal regulation of financial control as a function government controlled. In this regard, the assessment of the effectiveness of financial control is due to the structure, set of procedures, methods and means of financial control.

Organization of a unified system of financial control, contributing to the formation of a complete and objective picture of financial flows and financial economic activity economic entities, ensuring the identification, prevention and suppression of violations in the management of financial flows and financial and economic activities of economic entities, is the main organizational and legal task financial activities states.

The creation of a financial control system requires the formation of its legal framework. The legal framework for control determines the principles and procedure for its implementation. In documentary terms, the legal basis of financial control is: the constitutional definition and consolidation of the main goals and powers of control; legislative establishment of tasks, functions and powers of control bodies and their employees; regulation and regulation of the content, details and features of the control process by issuing by-laws, including their own acts of control bodies.

The modern legal framework for state financial control in Russian Federation already quite solid, but due to historical circumstances it is heterogeneous, internally contradictory.

The purpose of my work is to explore the legal support of financial control and identify problems. This leads to the following tasks:

Give the concept of financial control;

Determine the forms, types and methods of financial control;

To characterize the bodies exercising financial control;

Determine the system of legal regulation of financial control and identify its problems.

Thus, the tasks set determined the structure of my work.

Financial control

1.1. The concept and meaning of financial control

Financial control as an institution of financial law implies the legal regulation of state financial control as a function of public administration and the organization of the formation, distribution and use budget funds. Control must be considered as one of the forms of management activity, that is, as an independent management function that has a target orientation, a certain content and methods for its implementation.

Financial control is a form of implementation of the control function of finance and, from the standpoint of financial law, it is intended, first of all, to protect and ensure the rights of the state and municipalities. Financial control has a cost expression, so it is carried out in all areas of social reproduction and accompanies all stages of the financial activities of the state, municipalities, enterprises, institutions, organizations.

Control is a legal structure designed to ensure strict and strict enforcement of laws, compliance with legal discipline by public authorities, bodies local government, individuals and legal entities.

Essence and purpose of control:

monitoring the activities of the controlled entity;

obtaining objective and reliable information about the state of law and discipline in this subject;

in identifying the causes and conditions that may contribute to offenses;

taking measures to bring to justice violators of law and discipline.

Establishing control over financial activities is one of the directions of the state's financial policy. As such, control has several aspects:

Financial control is one of the functions of public administration. It provides verification of the financial activities of participants in financial legal relations in order to prevent or detect violations of the law.

Financial control is one of the stages of specific management actions of the state.

Financial control - form feedback in the system of financial and legal regulation. Receiving information about committed illegal acts in the financial sector, the state evaluates the ongoing financial policy and carries out its timely adjustment.

Financial control is a way of maintaining the regime of law and order in the financial sector, since it is aimed at ensuring compliance with financial law.

Financial control, like control in general, is a special way to ensure legality in financial law and is carried out at all stages of financial activity. Since financial control is a kind of state control, it bears all the features of the latter. At the same time, state financial control has some specific features that distinguish it from other areas of control activity and consist in the features of its object and subject, the composition of subjects of control and controlled entities, goals and objectives, as well as forms and methods.

The objects of financial control are the movement of funds in the process of accumulation, distribution and use of funds, as well as material, labor and other resources.

The subject of financial control is currency and cash transactions, enterprise estimates, tax returns, operations with budgetary funds, accounting documentation, etc.

The subjects of financial control are state and municipal bodies, as well as non-governmental organizations and institutions that are empowered to carry out activities to verify compliance with financial legislation.

Controlled entities are the Russian Federation as a whole, the constituent entities of the Russian Federation and municipalities, state authorities, local governments, organizations, enterprises, institutions and individuals performing or mediating financial transactions.

The purpose of financial control can be defined as ensuring the legality and efficiency of public financial activities. Most obviously, this is expressed in checking compliance with various financial and legal regimes: tax regimes, regimes of currency restrictions, budget immunity. Financial control over legality also extends to the performance of financial actions (operations) established not only by prohibitive norms. For example, controllable are the requirements for the provision by executive authorities, local governments of all the information necessary for the implementation of parliamentary control to legislative (representative) bodies, representative local governments within their competence on budgetary issues (p. 3 article 265 of the RF BC).

However, the purpose of financial control is not to influence the legal regime of any financial transactions, since the fulfillment of the legal requirements of the financial control authorities should not prevent or make it impossible for the accumulation, distribution or use of state and municipal funds.

Financial control has a variety of tasks in various fields economic life of society. The effectiveness of financial control largely depends on the nature of its organization. Thus, it should be organized and conducted on the basis of certain principles:

legality;

Independence;

objectivity;

Responsibility;

Delimitation of functions and powers;

systemic;

Glasnost.

The legitimacy of financial control provides for the existence of a legal framework that ensures the conduct of control in accordance with its goals and objectives. Independence must be ensured by the financial independence of the controlling body. The principle of objectivity provides for the absence of bias and non-interference in the operational activities of the subject of control, the validity of the conclusions based on the results of control measures. The principle of responsibility implies a conscientious attitude of employees of the financial control bodies to their official duties. The implementation of the principle of delimitation of functions and powers consists in the absence of duplication in the activities of financial control bodies. Consistency means the unity of the legal framework, the establishment of periodicity in the conduct of certain financial control measures. The principle of publicity provides for informing the public through the mass media about the results of the work of regulatory bodies.

The effectiveness of financial control on the part of the state largely depends on the quality of the organization of accounting in the country - accounting, budgetary, tax, foreign exchange transactions, etc.

Thus, the main areas of financial control are to verify compliance with the legislation by the subjects of financial law and ensure the expediency of the financial activities of the state.

Legal regulation financial control in the Russian Federation

Discipline: Financial law

Plan

Introduction

The concept, types and role of financial control

1 The concept, meaning and methods of financial control

2 Types of financial control

Bodies exercising financial control

Methods of financial control

Conclusion

Bibliography

Introduction

State control is an inevitable and necessary condition for the effective functioning of economic system any state.

Control as a whole is nothing more than the implementation of management functions, the essence of which is to check, observe, track this or that phenomenon.

The purpose of financial control is a guarantee of uninterrupted and effective financial support for the activities of the state and local governments. At the same time, in a broad sense, the goal of state and municipal financial control is the creation of a scientifically based financial policy, as well as the formation of an effective financial mechanism.

Activities for the formation, distribution and use of funds are based on legality. An important way to ensure the rule of law is to control, integral part which is financial control.

The presence of financial control is objectively due to the fact that finance, as economic category, not only distributive, but also control functions are inherent. Therefore, the use of finance by the state to solve its problems necessarily involves monitoring the progress of these tasks with their help.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government bodies, including special control bodies.

In this lecture, you will get acquainted with the concept, methods of implementation and the main tasks of financial control in the Ministry of Internal Affairs of Russia.

Knowledge of the system of audit and legal measures aimed at verifying the legality and expediency of spending budget funds will contribute to the successful performance of your duties.

1. The concept, types and role of financial control

.1 Concept, meaning and methods of financial control

Financial control - this is control over the legality and expediency of actions in the formation, distribution and use of monetary state and municipal funds in order to effectively socially economic development country as a whole and its regions.It is an integral part of the financial activities of the state and municipalities, since finance as an economic category has not only distributive, but also control functions.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government, including special control bodies with the participation public organizations, labor collectives and citizens.

Importance of Financial Controlis expressed in the fact that during its implementation, firstly, compliance with the established in the field of financial activity is checked law and orderall public authorities and local self-government, enterprises, institutions, organizations, citizens and, secondly, economic feasibilityAnd efficiencyactions taken, their compliance with the tasks of the state and municipalities. Thus, it serves as an important way to ensure legitimacyAnd expediencyongoing financial activities. The requirement to comply with the law in financial activities has constitutional basis(part 2 of article 15 of the Constitution of the Russian Federation).

Financial control is inherent in all financial and legal institutions. Therefore, in addition to the general financial and legal norms contained in the General Part of Financial Law and regulating the organization and procedure for conducting financial control in general, there are norms that provide for its specifics in individual financial and legal institutions of the Special Part.

main directions,which express the content of financial control in relations regulated by financial law, is the verification of:

a) performance by public authorities and local self-government of the functions of accumulation, distribution and use of financial resources in accordance with their competence;

b) fulfillment by organizations and citizens of financial obligations to the state and local governments;

c) use for the intended purpose by state and municipal enterprises, institutions, organizations that are in their economic jurisdiction or operational management of monetary resources (budgetary and own funds, bank loans, extra-budgetary and other funds);

d) compliance with the rules for financial transactions, settlements and storage Money enterprises, organizations, institutions.

In the process of financial control internal reserves are revealedproduction - opportunities to increase profitability, increase labor productivity, more economical and effective use material and monetary resources, as well as ways to eliminate and prevent violations of financial discipline are determined. In case of their detection, measures of influence are applied to organizations, officials and citizens, compensation for material damage to the state, organizations, citizens is provided.

The implementation of the tasks of financial control strengthens the state financial discipline, expressing one of the parties of legality. State financial discipline - this is a strict observance of the regulations and procedures for the formation, distribution and use of state and municipal funds established by legal norms.The requirements of financial discipline apply not only to enterprises, organizations, institutions, citizens, but also to public authorities and local governments, their officials. However, the content of financial control is not limited to checking only cash. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations.

In the new economic and political conditions of the country, there have been changes in the organization of financial control, its content. The transition to market relations, the economic independence of enterprises, organizations, institutions enhances the importance of everyday on-farm (internal) control. The control by the representative bodies of state power and local self-government bodies over the financial activities of executive bodies, based on the special control bodies created by them, becomes deeper.

The system of control bodies has changed: presidential control has been organized, the Federal Assembly of the Russian Federation has created the Accounts Chamber of the Russian Federation. In addition, new specialized financial control bodies have been formed - tax authorities, bodies of the federal treasury, state insurance supervision, the Committee of the Russian Federation for financial monitoring(subsequently, in accordance with the decrees of the President of the Russian Federation of March 9, 2004 and May 20, 2004 - federal services subordinated to the Ministry of Finance of the Russian Federation),the Federal Commission for the Securities Market operated (now - federal Service on financial markets,which is managed by the Government of the Russian Federation). In addition, the aforementioned decrees of the President of the Russian Federation provide for the creation Federal Service for Financial and Budgetary Supervision,Subordinate to the Ministry of Finance of the Russian Federation, as well as the transformation of the State Customs Committee of the Russian Federation into Federal Customs Service,subordinate to the Ministry of Economic Development and Trade of the Russian Federation.

Reorganization of the system and activities of banks in relation to the specifics market relations caused changes in their control functions. Economic transformations in the country also led to the formation of financial control in the form of auditing.

Measures to improve financial control in relation to modern tasks states have not been completed, they are currently being carried out within the framework of the general task of forming an effective system and structure of executive authorities. The need to strengthen state financial control remains an urgent task.

Legislation determines the forms of interaction between the bodies exercising financial control and law enforcement agencies 2 in order to enhance its effectiveness, which is of particular importance in connection with the growth of crime in the economic sphere.

In the course of financial control, various methods,i.e., techniques and methods for its implementation. These include: audits, checks (documentation, accounting and reporting status, etc.), review financial plans, applications, reports, hearing information from officials, etc. These actions are usually planned. However, they can also be carried out outside the plan, in connection with the need. The main method of financial control - audit,i.e. the most profound and complete examination of the financial and economic activities of organizations in order to verify its legality and expediency. Audits are divided into several types: planned and sudden, documentary and actual, complete (continuous) and selective (partial), etc. The results of the audit are documented audit report,which is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. This act has important legal significance.

1.2 Types of financial control

financial law enforcement audit

Financial control is divided into several types for different reasons. Depending on the time of the event, it can be preliminary, current and subsequent. Such types of control are inherent in the activities of all regulatory bodies.

Preliminaryfinancial control is carried out before performing operations on the formation, distribution and use of monetary funds. Therefore, it is important to prevent violations of financial discipline.

Currentfinancial control is control in the process of making cash transactions(in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, capital construction etc.).

Subsequentfinancial control is the control exercised after financial transactions. In this case, the state of financial discipline is determined, its violations are identified, ways of prevention and measures to eliminate them are outlined.

Depending on the will of the subjects of control legal relations and the requirements of the law, there are requiredAnd initiativefinancial control. Requiredis carried out: a) by virtue of the requirements of the legislation and b) by decision of the competent state authorities (for example, inspections and examinations of taxpayers on taxation issues by the tax authorities, control carried out on the basis of decisions of law enforcement agencies). Initiativefinancial control is carried out by independent decision of economic entities, in particular, through the use of audit control.

Other bases for the classification of financial control are also possible.

Yes, depending on the specifics of the legal status subjects,carrying out it, the following types of financial control are distinguished: state (at the federal and regional levels), municipal, public and audit.

Statefinancial control can be subdivided (depending on the scope) into subordinateAnd intradepartmental(similar subdivisions can be identified in the municipal financial control). In this classification, in turn, depending on the types of bodies exercising it, financial control is distinguished:

a) representative (legislative) authorities;

b) the President of the Russian Federation;

c) executive authorities of general competence;

d) financial and credit authorities;

e) departmental (intradepartmental) control, supplemented by on-farm (internal) control.

2. Bodies exercising financial control

Representative (legislative) bodies of state power

The principle of separation of powers gives the control over the financial activities of executive authorities by representative authorities an extremely important role, determines its new content. The foundations of this control are constitutionally enshrined: in the Constitution of the Russian Federation, in the constitutions of the republics within the Federation, as well as in the charters of territories, regions, and other subjects of the Federation. Financial control (an area of the budget system) is highlighted in them.

Thus, the State Duma considers and approves the report on the execution of the federal budget submitted to it by the Government (Article 114 of the Constitution of the Russian Federation), as well as reports on the execution of the budgets of off-budget state social funds. Control functions in the field of finance are also performed by committees and commissions formed by the Federation Council and the State Duma within the framework of their jurisdiction (Article 101 of the Constitution of the Russian Federation). Special Role among them belongs to the Budget and Tax Committee of the State Duma and the Budget Committee of the Federation Council. The financial control of the Federation Council and the State Duma is also carried out in the process of hearing questions about the country's finances at their meetings.

According to part 5 of Art. 101 of the Constitution of the Russian Federation, to exercise control over the execution of the federal budget, the Federation Council and the State Duma form Accounts Chamber of the Russian Federation,which stands out for its significance and legal status among special control bodies. The composition, powers and procedure for the activities of the Accounts Chamber are determined by the Federal Law of January 11, 1995 "On the Accounts Chamber of the Russian Federation". The Accounts Chamber of the Russian Federation is endowed with broad powers in the field of financial control. According to the law, this a permanent body of state financial control,accountable to the Federal Assembly of the Russian Federation. Within the framework of the tasks defined by the legislation, the Accounts Chamber has organizational and functional independence (Article 1 of the said Law).

The activities of the Accounts Chamber are aimed at carrying out control and analytical measures in relation to planned, ongoing and already made public expenditures. Object of controlfrom the Accounts Chamber of the Russian Federation, federal budget funds, federal extra-budgetary funds, and federal property act. The Law specifically highlights the powers of the Accounts Chamber to control the state of the state internal and external debt of the Russian Federation and the use of credit resources. The Accounts Chamber exercises control over the activities of the Central Bank of the Russian Federation and other banks in terms of servicing the federal budget; for the activities of the Central Bank of the Russian Federation in servicing the public debt of the Russian Federation (Articles 16 and 19).

The law defines circle of subjectswhich are subject to the control powers of the Accounts Chamber. It includes:

a) all state bodies (including their offices) and institutions, management bodies of federal extra-budgetary funds;

b) local governments, enterprises, organizations, banks, Insurance companies and other financial and credit institutions, their unions, associations and other associations, regardless of the types and forms of ownership, if they receive, transfer, use funds from the federal budget or use or manage federal property, and also have funds provided by federal legislation or federal bodies state authorities tax, customs and other privileges and advantages;

c) public associations, non-state foundations and other non-state non-profit organizations whose activities are subject to the control powers of the Accounts Chamber in the part related to the receipt, transfer or use of federal budget funds, the use and management of federal property, as well as in terms of tax, customs and other benefits granted by federal legislation or federal government bodies and benefits (Art. 12).

The control powers of the Accounts Chamber extend not only to federal bodies and organizations, but also to bodies of constituent entities of the Russian Federation and local self-government, non-governmental organizations, if their activities are related to the federal budget, federal off-budget funds and federal property.

The Accounts Chamber has the right to give the administrations of the audited enterprises, institutions and organizations binding ordersin cases of detection of violations in economic, financial, commercial and other activities. In case of repeated non-fulfillment or improper fulfillment of instructions, the Board of the Accounts Chamber may, in agreement with the State Duma, take a decision on the suspension of all types of financial, payment and settlement transactionson the accounts of audited enterprises, institutions and organizations. The order may be challenged in court.

In its control activities, the Accounts Chamber interacts with other regulatory bodiesRussian Federation (Article 22 of the said Law). The activities of the Accounts Chamber are based on the principle of publicity. It must regularly provide information about its activities to the media.

Legal status and tasks of the Accounts Chamber of the Russian Federation characterize it as highercontrol body in the country, although such a definition is not directly given in the legislation. When creating the Accounts Chamber of the Russian Federation was used Foreign experience. It is summarized in the Lima Declaration of Guiding Principles for Control adopted by the IX Congress international organization Supreme Audit Institutions (INTOSAI) in 1977

Control functions in the field of finance are also carried out representative bodies of state power of the constituent entities of the Russian Federation,what is enshrined in their legislation in accordance with federal acts, and local governments. At the level of subjects of the Federation, their representative authorities form accounting chambers (control and accounting chambers, etc.)as bodies of permanent state financial control. Representative bodies of local self-government also form control bodies at their level.

In order to ensure the effectiveness of presidential control, a special control body operates under the jurisdiction of the President of the Russian Federation - Control Department President of the Russian Federation.When exercising control functions, this body interacts with other structural divisions Administration of the President, relevant committees and commissions under it, the apparatus of the Government of the Russian Federation, the chambers of the Federal Assembly, the judiciary and the prosecutor's office, with various federal services and other federal executive bodies. This is a body of a wide range of control activities, financial control is its integral part.

In order to increase the effectiveness of the activities of federal executive bodies, the Decree of the President of the Russian Federation of May 13, 2000 "On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District" determined measures to improve presidential control. In this regard, seven federal districts have been created. Among the main tasks assigned to the authorized representatives of the President of the Russian Federation in the federal districts is the organization of control over the execution of decisions of federal government bodies in the district, which also applies to the field of finance. At the same time, the authorized representative is vested with the right to organize, within the limits of his competence, checks on the use of federal budget funds in the district.

Bodies of executive state power of general competence - the Government of the Russian Federation, governments, administrations of subjects of the Federation direct the control activities of state bodies subordinate to them, including financial ones, and also directly exercise financial control themselves.

Within their powers Government of the Russian Federationon the basis of the Constitution of Russia (Article 114) and the Federal Constitutional Law "On the Government of the Russian Federation" controls the preparation and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, and exercises currency control.

At the same time, the powers of the Government of the Russian Federation include the management and control over the activities in the field of finance of federal ministries, services, agencies and other bodies accountable to it, including bodies of the federal financial service.

In addition, the Government of the Russian Federation exercises control over the activities of the executive authorities of the constituent entities of the Russian Federation on issues related to the jurisdiction of the Russian Federation and the powers joint management Federation and its subjects. In the event that acts of the executive authorities of the subjects of the Russian Federation conflict with federal legislation and the international obligations of the Russian Federation, the Government of the Russian Federation makes proposals to the President of the Russian Federation on the suspension of these acts.

Directing the activities of its subordinate bodies for the implementation of financial control, the Government of the Russian Federation adopts legal acts (normative and individual) regulating the procedure for this activity (for example, the Regulations on the Ministry of Finance of the Russian Federation, the Regulations on the Federal Treasury of the Russian Federation, etc., where the functions of financial control are fixed) . The government also has the right to form its own commissions and other bodies with control functions.

Due to its daily routine, regularity and systematic nature, it is important financial control exercised government bodies whose activities are specifically focused on the field of finance. These include executive authorities subordinate to the Ministry of Finance of the Russian Federation (federal services - tax, insurance supervision, financial and budgetary supervision, financial monitoring, the Federal Treasury), as well as the Federal customs Service(in the structure of the Ministry of Economic Development and Trade of the Russian Federation) and the Federal Service for Financial Markets, which is managed by the Government of the Russian Federation.

Within their competence, they exercise control over the targeted use of the federal budget and the funds of state off-budget and target budget funds; for expenses related to the state internal and external debt; for the formation and preservation of the State Fund of Precious Metals and Precious Stones of the Russian Federation; partial currency and export control; control over the use and storage of precious metals and precious stones by organizations and transactions with them, as well as supervision and control over ensuring the solvency of insurers, control over the quality of audits, etc. The Federal Customs Service exercises control in the field of taxation when moving goods through customs border the Russian Federation, as well as the currency control provided for by the Labor Code of the Russian Federation. The Federal Financial Market Service is vested with the functions of control and supervision in the sphere of circulation of securities, control of the activities of stock exchanges, formation and investment of pension savings.

On the basis of the Decree of the Government of the Russian Federation of August 6, 1998, organized control and audit departments of the Ministry of Finance of Russia in the subject of the Russian Federation (territorial KRU).The main objective of the activities of these bodies is to exercise subsequent control over the timely, targeted and rational use and safety of federal funds. They also conduct, on a contractual basis, at the request of state authorities of the constituent entities of the Federation and local governments, audits and financial audits (with reimbursement of expenses) of receipts and expenditures of funds from the relevant budgets and off-budget funds and income from property.

In the process of audits and inspections, territorial KRUs have the right to take measures to eliminate the identified violations of financial discipline and inefficient spending of funds, give mandatory instructions to eliminate these violations, to compensate for the damage caused and to bring the perpetrators to justice in accordance with the legislation of the Russian Federation. They also have the right to make proposals for the recovery from organizations of budgetary funds used for other purposes; raise the issue of dismissal from work of officials guilty of violating the law; transfer materials of audits and inspections to law enforcement agencies.

IN areas of auditterritorial KRU, in accordance with the instructions of the Ministry of Finance of Russia, control the quality of audits of organizations by auditors and audit organizations. Based on the results of these inspections, they have the right to raise questions with the Ministry of Finance of Russia about the annulment of licenses to carry out audit activities.

Bodies of the Federal Treasury (Federal Service)carry out financial control in the process of organizing the execution of budgets and managing budget accounts and budgetary funds. This procedure applies to the budgets of all levels (Articles 215, 267 of the RF BC). They have the right to apply sanctions and other coercive measures in cases of establishing violations of financial discipline.

Federal Service for Financial and Budgetary Supervisionis designed to carry out the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body. It is authorized to exercise control and supervision over: the use of federal budget funds, state off-budget funds, as well as material assets owned by the federal government; over the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by executive authorities of all levels; for compliance with the currency legislation of the Russian Federation, etc.

Committee of the Russian Federation for Financial Monitoring,converted to Federal Service for Financial Monitoring,was created on the basis of the Decree of the President of the Russian Federation of November 1, 2001, which was due to the growth of offenses in the field of finance and money circulation, in particular the use of officially operating organizations (banks, insurance companies, pawnshops, etc.) for the legalization (laundering) of income received in a criminal way. The federal law of August 7, 2001 "On counteracting the legalization (laundering) of proceeds from crime" provided for the creation of a legal mechanism and a specially authorized state body designed to counteract these phenomena that negatively affect the country's economy, the realization of the rights and legitimate interests of citizens, society and the state. This body is the Federal Financial Monitoring Service. The law requires:

A) strengthening the internalcontrol carried out by the organizations themselves, carrying out transactions with cash or other property;

b) mandatory control by the authorized bodybehind these operations in established cases (Art. 4, 6 of the Law).

TO the main tasks of the named authorized bodyassigned: collection, processing and analysis of information on transactions with funds or other property subject to control in accordance with the legislation of the Russian Federation; creation of a unified information system and maintaining a federal database in the field of combating the legalization (laundering) of proceeds from crime; sending relevant information to law enforcement agencies, etc.

The law does not provide for the authority of this body to apply any coercive measures when violations are detected during monitoring. Their application on the basis of the information provided is within the competence of law enforcement agencies.

The financial control exercised by state bodies and local self-government bodies is supplemented by public financial control based on the provisions of the Constitution of the Russian Federation that establish the rights of citizens, including the right to participate in the management of state affairs (Article 32), the duties of state authorities and local authorities. self-government to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect their rights and freedoms (Article 24).

Tax authoritiesact as a system of specialized financial control bodies, whose activities are aimed at ensuring unified system control over compliance with Russian tax legislation, the correctness of the calculation, completeness and timeliness of paying taxes to the budget, as well as, in established cases, to off-budget funds. In addition, they exercise currency control within their competence.

The tax authorities are endowed with a wide range of control powers and rights to apply coercive measures against violators of tax legislation. The Tax Code of the Russian Federation (Chapter 15) consolidated these powers and sanctions, clarifying and concretizing their content, as well as the procedure for application.

Banks (credit organizations).Their functions in the field of financial control in the modern period have changed significantly. This is due to the change in the principles of economic regulation and the related restructuring of the banking system, the formation of commercial banks based on different forms of ownership. As a result, the functions of banks to control the activities of enterprises, organizations and institutions have narrowed. Commercial banks do not exercise control powers over their clientele in an administrative manner, as was the case before, when all banks, being state-owned, were endowed with powers of authority. However, on the basis of the current legislation, banks (credit organizations) are authorized to perform the functions of state control: they control compliance by enterprises, organizations, institutions with the procedure for maintaining cash transactions and compliance with currency legislation, authorized banks are agents of state currency control.

In other respects, banks exercise control on a civil law basis as a party to a contract.

Differs in features of the control exercised the Central Bank of the Russian Federation,due to the specifics of its legal status, being a body state regulation monetary and foreign exchange relations. It is entrusted with the supervision of the activities of commercial banks and other credit institutions. At the same time, he has the right to apply to banks that violate the law and established rules activities, coercive measures of influence in the administrative order. The Central Bank of the Russian Federation also monitors compliance with the legislation on currency regulation and money circulation.

In addition to the considered supra-departmental (external) control, departmental (intra-departmental) financial control is carried out, i.e., control of ministries, departments, and other executive authorities over the activities of enterprises, organizations, and institutions that are part of their system. By the Decree of the President of the Russian Federation of July 25, 1996 "On measures to ensure state financial control in the Russian Federation", special attention is paid to the control and audit divisions of executive authorities, as well as other state financial control bodies, to verify the receipt and expenditure of state budgetary and extrabudgetary funds .

Within the framework of departmental control, on-farm (internal) financial control is carried out, i.e. control carried out at specific enterprises, organizations and institutions by their heads and functional structural divisions (accounting, financial department, planning and regulation departments wages and etc.). Control functions in this case necessary condition process of everyday financial and economic activities. An important role and the broadest functions of on-farm financial control are performed by accounting serviceenterprises, organizations, institutions, accounting.

According to the Federal Law of November 21, 1996 "On Accounting", one of The main tasks of accounting are the formation of complete and reliable information about the activities of the organization and its property status, providing this information to internal and external users to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.

The mentioned Law applies to all organizations located on the territory of the Russian Federation, as well as to branches and representative offices of foreign organizations,unless otherwise provided by international treaties of the Russian Federation. Citizens engaged in entrepreneurial activities without education legal entity, keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Responsibility for the organization of accounting in organizations is borne by their heads.

The chief accountant (accountant) is responsible for maintaining accounting records, timely submission of complete and reliable financial statements. It ensures the compliance of ongoing business operations with the law, control over the movement of property and the fulfillment of obligations. Monetary and settlement documents, financial and credit obligations without the signature of the chief accountant are considered invalid and should not be accepted for execution.

In case of disagreement between the head and the chief accountant rum on individual business transactions, documents can be accepted for execution with a written order from the head. In this case, he bears full responsibility for the consequences of such operations.

Audit financial control- this is an independent non-departmental control, carried out as an entrepreneurial activity - auditing activity. Such control is essential in the context of development market economy. The use of the audit form of control makes it possible to combine the interests of the state and business entities, and, importantly, without spending budgetary funds on control activities. In the formation and development of audit financial control in Russia, the experience of developed foreign countries where this form of control is widespread.

The procedure for organizing and exercising audit financial control is regulated by the Federal Law of August 7, 2001 "On Audit Activity"1. According to the Law (art. 1), audit activity (audit) is an independent verification business accounting financial (accounting) statements of organizations and individual entrepreneurs.

Organizations audited in this form and individual entrepreneurs are defined in the Law as audited entities. aimaudit is an expression of opinion on credibilityfinancial (accounting) statements of audited entities and accordanceaccounting procedures legislationRF.

The result of the audit is audit report.This is an official document drawn up in accordance with federal rules (standards) and containing the opinion of an audit organization or an individual auditor, expressed in the prescribed form, on the reliability of the financial (accounting) statements of the audited entity and the compliance of its accounting procedures with the legislation of the Russian Federation.

The Law specifically states that an audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation authorized bodies state power (clause 4, article 1).

At the same time, the state uses the audit form of control, prescribing obligationaudit in the cases specified by the legislation (item 7). This applies to government extrabudgetary funds, credit and insurance organizations, state and municipal unitary enterprises, etc. Legal regulations governing audit financial control, largely have public characterwith state-authoritative prescriptions of the rules (standards) of audit activity, the procedure and organization of its implementation and control. At the same time, the independence audit organizations and auditors, the independence of the entry of audited entities into contractual relations for the provision of audit services.

Audit firms and individual auditors are prohibited from engaging in any other entrepreneurial activity, except for the audit and the provision of related services.

In order to quality assuranceaudit activity, mandatory certification of persons wishing to engage in this activity is established; an audit organization and an individual auditor must have a license to carry it out. In addition, the authorized federal body may conduct audit quality checks.

For violation of legislation on audit, the Law establishes responsibilityaudit organizations, their heads, individual auditors, audited entities and entities subject to mandatory audit. In appropriate cases, the mentioned entities may bear criminal, civil and administrative liability.

Back to main functions the authorized federal body for state regulation of audit activity, which is the Ministry of Finance of Russia,attributed: publication of normative legal acts regulating audit activities; submission for approval to the Government of the Russian Federation of federal rules (standards) of auditing; organization of an attestation system, licensing of auditing activities; organization of a system of supervision over compliance with license rules; control over compliance by audit organizations and individual auditors with federal rules (standards) of audit activity; maintenance of state registers of certified audit organizations and individual auditors; accreditation of professional audit associations.

3. Methods of financial control

Financial control is carried out by various methods,which are understood as methods or methods, means of its implementation. The application of a specific method depends on a number of factors: on the legal status and features of the forms of activity of the bodies exercising control, on the object and purpose of control, on the grounds for the emergence of control legal relations, etc.

The following methods of financial control are used: audits, checks (documentation, accounting and reporting status, etc.), consideration of draft financial plans, applications, reports on financial and economic activities, hearing reports, information from officials, etc. Conducting them as usually planned. However, they can also be carried out outside the plan, in connection with the need.

These general methods are specified in the methods, rules for conducting control various objects(For example, methodical letters and instructions from the tax authorities, in particular Toolkit on conducting desk audits, the program for checking large tax payers on road users, instructions from the Ministry of Finance of Russia on reporting on budget execution, cost estimates budget institutions and so on.).

The main method of financial control - audit,those. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, primarily financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement.

By the object of verificationThere are revisions documentary, actual, complete (continuous), selective (partial). By about organizational featurethey can be planned (provided for in the work plan of the relevant authority) and unscheduled (appointed in connection with the receipt of signals, complaints and applications from citizens requiring urgent verification), complex (conducted jointly by several regulatory authorities).

When conducting documentary revisiondocuments are checked, especially primary monetary documents (accounts, pay slips, orders, checks), and not just reports, estimates, etc. Actual revisionmeans checking not only documents, but also the availability of money, material values. Under complete revisionunderstand the verification of all activities of an enterprise, organization, institution for a certain period. At selective revisioncontrol is aimed at any individual aspects of financial and economic activities (for example, checking travel expenses, work on accepting tax and insurance premiums). The term of the audit is no more than 30 days. The results of the audit are documented in an actof significant legal importance. It is signed by the head of the audit group, the head of the audited organization and its chief accountant. Their objections and comments, the leader and Chief Accountant audited organization must attach to writing to the act of audit by signing it.

On the basis of the audit act, measures are taken to eliminate the identified violations of financial discipline, to compensate for the material damage caused; proposals are developed to prevent violations of state discipline; perpetrators are held accountable. The head of the organization that appointed the audit is obliged to ensure control over the implementation of decisions taken on its results.

If urgent measures are needed to eliminate the violations and abuses identified by the audit and to bring the perpetrators to justice during the audit, a separate (interim) act is drawn up, and the audit materials are transferred to the investigating authorities. The head of the audited organization is obliged to take measures to eliminate the identified violations without waiting for the end of the audit. An appropriate entry is made in the audit act about this.

Conclusion

Summing up the above, we can say that the significance of financial control is expressed in the fact that during its implementation it is checked, firstly, compliance with the established legal order in the process of financial activity by state and public bodies, enterprises, institutions, organizations, citizens; Secondly, economic feasibility and effectiveness of the actions taken, their compliance with the tasks of the state.

Financial control is an important way to ensure the legality and expediency of the financial activities of the state.

Thus, today, comrade cadets, you learned the rights and obligations of the relevant commanders and chiefs in organizing and conducting audits and inspections of the financial and economic activities of military units in the internal affairs bodies of the Ministry of Internal Affairs of Russia.

Your knowledge of the legislation on the procedure and timing of financial control by the relevant regulatory authorities will help you in the upcoming practical activities according to his mission - an officer of the internal troops of the Ministry of Internal Affairs of Russia.

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Galiulina Liliya Alexandrovna, master, student
Ural State University of Economics

DISCOVERED VIOLATIONS
LEGISLATIVE REGULATION
STATE FINANCIAL CONTROL

The essence and socio-economic content of state financial control is revealed. The problems of legal support of state financial control at the present stage are considered.

International migration and its significance for the Russian labor market
The essence of state control of the advertising market in the Russian Federation
Analysis of current methods and practices for assessing the effectiveness of municipal finance management
Objective signs of a crime under article 285 of the Criminal Code of the Russian Federation

State financial control is the most important lever of the financial mechanism, as well as one of the main means of implementing financial and legal policy. The main purpose of state financial control is to successfully implement the financial strategy and tactics of the appropriate and efficient distribution and use of the state's financial resources. Compliance high level legality in the field of formation, distribution and use of funds is one of the main criteria of the rule of law.

Legislative regulation state financial control is a multi-level, complex phenomenon. Therefore, the system of legal regulation of the category under study must be studied in various sections.

State financial control in the Russian Federation is carried out by activities that are regulated by law. State bodies assessing the budget process, supervision and verification of public authorities, local governments, with the aim of purposeful designation, completeness, rationality, timeliness of the direction of public financial resources and their use, opening of reserves that are in the process at the stage of formation and spending, direct identification of deviations from the principles and rules that are reflected in the reporting, establishing the completeness and timeliness of settlements with the state budget and the budgets of state non-budgetary funds, as well as identifying reserves for improving the efficiency of operations and increasing state revenues.

In general, the system of legal acts of state financial control seems to be two-level:

Level - laws, regulations, decrees, orders, instructions and resolutions on financial control issues (it is assumed that the acts will contain both fundamental norms, on the basis of which the provisions of lower levels will be formed, and certain imperative rules)
Level - internal documents (regulations) of financial control bodies

The main legislative acts regulating various types of state financial control at the Federal level include:

"Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on September 30, 2017), according to which the state financial control considers compliance with the budget legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations.

This code spells out the basics, types and methods of implementing state financial control. The object of financial control, as well as the powers in the implementation of state financial control, have been determined;

"Code of the Russian Federation on administrative offenses"No. 195-FZ dated December 30, 2001 (as amended on July 29, 2017) (as amended and supplemented, effective from October 29, 2017)

This code outlines the tasks and principles of legislation on administrative offenses, as well as responsibility and administrative punishment in the field of finance, taxes and fees.

Decree of the Government of the Russian Federation of March 17, 2014 No. 193 “On approval of the rules for the implementation by the main administrators (administrators) of the federal budget (the budget of the state off-budget fund of the Russian Federation), the main administrators (administrators) of the income of the Federal budget (budgets of the state extra-budgetary fund of the Russian Federation) , the chief administrators (administrators) of sources of financing the deficit of the Federal budget (the budget of the state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit and on amending paragraph 1 of the rules for exercising departmental control in the field of procurement to meet federal needs, approved by a decree of the Government of the Russian Federation dated February 10, 2014 No. 89” (as amended by Decrees of the Government of the Russian Federation dated April 14, 2015 N 357, dated April 23, 2016 N 340), this Decree approves the rules for the implementation by the chief administrators of the Federal budget funds, the chief administrators of the Federal budget revenues, and also the procedure for exercising internal financial control, ways and means of conducting control actions, responsibility for organizing internal financial control. The procedure for maintaining registers (journals) of internal financial control, as well as information on the results of control measures;
Decree of the Government of the Russian Federation of November 28, 2013 No. 1092 “On the procedure for exercising the powers of control in the financial and budgetary sphere by the Federal Treasury” (as amended by Decrees of the Government of the Russian Federation of October 29, 2014 No. 1114, .2016 No. 300). According to this Decree, the Federal Treasury exercises powers in the financial and budgetary sphere. The Decree prescribes the procedure and rules for conducting control measures. The object of control in the financial and budgetary sphere, officials of the Federal Treasury directly exercising financial control, as well as their rights and obligations. Documents, materials and information necessary for carrying out control measures. Requirements for planning activities for control, namely: drawing up a plan for control measures of the Federal Treasury, selection and frequency of control measures.

Numerous regulations governing relations in the field of financial control, including municipal. First of all, it is necessary to single out the main acts of the subjects of the Russian Federation. All constitutions and charters of the subjects of the Russian Federation contain general rules on the bodies exercising financial control. There are laws on the budget structure and budget process, adopted in almost all subjects of the Russian Federation, in which articles or chapters on financial control are highlighted.

The main legislative acts regulating various types of state financial control at the level of the constituent entities of the Russian Federation, as well as local regulatory legal acts, include regulations developed by the authorities of the constituent entity of the Russian Federation.

According to the reports of executive authorities carrying out control activities, a number of violations can be identified in the implementation of internal state financial control:

misuse of budgetary funds;
non-repayment or untimely repayment of a budget loan;
non-transfer or untimely transfer of fees for the use of a budget loan;
violation of the conditions for granting a budget loan;
violation of the conditions for granting subsidies to legal entities, individual entrepreneurs, if this is not related to the misuse of the funds provided;
violation of the conditions for the provision of interbudgetary transfers that are not related to the misuse of the funds provided;
violation of prohibitions by a state institution.
violation of the procedure for compiling, approving and maintaining budget estimates, the procedure for accounting for budgetary obligations;
violation of the procedure for accepting budgetary obligations.

The lion's share of the total number of financial violations that are revealed in the process of financial control is the misuse of budget funds.

Currently, there are a number of problems and contradictions in the legal regulation of the mechanism of state financial control, which negatively affect the quality and effectiveness of state financial control. Despite constant reform, the systems of state financial control bodies are disparate links that interact poorly with each other. There is no proper coordination in their actions. It seems necessary to create a unified system of state financial control bodies, all elements of which would work in the same rhythm, would pursue the same goals - ensuring the completeness and timeliness of the formation of state resources, the safety, efficiency and targeted spending of public funds, the legality and high efficiency of their use .

According to Article 15.14 of the Code of Administrative Offenses of the Russian Federation Misuse of budgetary funds - actual problem for budgetary control bodies, recipients of budgetary funds, as well as arbitration courts. At the legislative level, punishment for this violation entails the imposition of an administrative fine on officials in the amount of twenty to fifty thousand rubles, or disqualification for a period of one to three years. In this regard, it is necessary to tighten a number of measures for this offense. For example, to increase the amount of an administrative fine by several times in relation to an official who violated the law, as well as to tighten the punishment of an official for abuse of official powers for a longer period.

Bibliography

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Responsibility for violation of financial legislation: Scientific and practical manual / I.I. Kucherov and others; Ed. I.I. Kucherov. - M.: NITs INFRA-M: IZiSP, 2014. - 225 p.
"BUDGET CODE OF THE RUSSIAN FEDERATION" (BK RF) dated 07/31/1998 No. 145-FZ (current version of 10/22/2014) // Reference and legal system "Consultant Plus". – Access mode: http://www.consultant.ru
"Code of the Russian Federation on Administrative Offenses" dated December 30, 2001 N 195-FZ (as amended on July 29, 2017) (as amended and supplemented, effective from August 10, 2017). // Reference and legal system "Consultant Plus". - Access mode: http://www.consultant.ru
"The Constitution of the Russian Federation" (adopted by popular vote on 12/12/1993) (subject to amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of 12/30/2008 N 6-FKZ, of 12/30/2008 N 7-FKZ, of 02/05/2014 No. 2 -FKZ, dated July 21, 2014 N 11-FKZ). // Reference and legal system "Consultant Plus". - Access mode: http://www.consultant.ru

Bulletin of Tyumen State University. Socio-economic and legal studies

Bulletin of Tyumen State University. Right (#3). 2014

Name:

Legal regulation of financial control in the Russian Federation at the present stage

Geimur Olga Gennadievna, candidate legal sciences, Associate Professor of the Department of Administrative and Financial Law of the Institute of State and Law of Tyumen state university; [email protected]

Annotation:

The article deals with legal framework implementation of control and supervisory activities over the execution of the state budget and the state of public finances, contributing to successful implementation financial policy, efficient use of financial resources. The concentration of significant resources in the hands of the state, their distribution, rational and efficient use is impossible without proper legal regulation of control in the financial sector of Russia. In addition, a well-established system of state bodies at all levels of public authority with a clearly defined competence, the necessary arsenal of organizational, financial and legal means, coordinating their efforts in achieving clearly formulated tasks within the framework of a single financial and economic policy of the state, designed to adequately respond to the realities of social and economic economic life, determined by factors of internal and external nature. It is obvious that the formation of an integral and highly effective mechanism for the legal regulation of state financial control in the Russian Federation remains one of the most relevant contemporary problems effective management of public finances.

Bibliography:

1. Budget message of the President of the Russian Federation to the Federal Assembly dated March 9, 2007 “On budget policy in 2008-2010”; Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated May 25, 2009 “On Budget Policy in 2010-2012”; Budget message of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated 06/29/2010 “On the Budget Bulletin of the Tyumen State University. 2014. No. 3 policy in 2011-2013”; Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated 12.12.2012. URL: President.RF.

2. The main activities of the Government of the Russian Federation for the period up to 2018 / / Government of the Russian Federation: site. URL: http://www.government.ru (date of access: 12/27/2013).

3. Collection of legislation of the Russian Federation. 2011. No. 7. Art. 903.

4. Collection of legislation of the Russian Federation. 2013. No. 14. Art. 1649.

5. Collection of legislation of the Russian Federation. 2013. No. 31. Art. 4191.

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7. Ryabova E.V. State audit: the possibility of fixing this concept

V Russian legislation// Legal world. 2013. No. 2. S. 13-16.

8. Stepashin S.V. State audit and the economy of the future. M.: Nauka, 2008. 608 p.

9. Kocherin E.A. Fundamentals of state and managerial control. Moscow: Filin,

10. Burtsev V.V. How should the state ensure its financial security/ / Financial Bulletin: finance, taxes, insurance, accounting. 2009. No. 6. S. 29-32.

11. Accounts Chamber of the Russian Federation: site. URL: http://www.ach.gov.ru/ (date of access: 12/27/2013).

12. Report on the work of the Accounts Chamber of the Russian Federation in 2012 / / Accounts Chamber of the Russian Federation: site. URL: http://www.ach.gov.ru (date of access: 12/27/2013).

13. RIA Novosti website. URL: http://www.rian.ru (accessed 12/30/2013).

14. Report on the results for 2012 and the main activities for

2013-2016 Federal Service for Financial and Budgetary Supervision in 2012 / /Federal Service for Financial and Budgetary Supervision: website. URL: http://www.rosfinnadzor.ru/work/pokazateli deyatelnosti/3985416/ (date of access: 07.12.2013).

15. Geimur O.G. State financial control in the budgetary sphere of Russia: organizational and legal regulation: diss. ... cand. legal Sciences. 12.00.14. Tyumen, 2011. 240 p.

16. Lima Declaration of Guidelines for Control // Government of the Russian Federation: site. URL: http://www.ach.gov.ru/limskay/ (date of access: 12/26/2013).

Legal regulation of financial control in the Russian Federation

Discipline: Financial law

Plan

Introduction

1. The concept, types and role of financial control

1.1 The concept, meaning and methods of financial control

1.2 Types of financial control

Conclusion

Bibliography

Introduction

State control is an inevitable and necessary condition for the effective functioning of the economic system of any state.

Control as a whole is nothing more than the implementation of management functions, the essence of which is to check, observe, track this or that phenomenon.

Activities for the formation, distribution and use of funds are based on legality. An important way to ensure the rule of law is control, an integral part of which is financial control.

The presence of financial control is objectively due to the fact that finance, as an economic category, has not only distributive, but also control functions. Therefore, the use of finance by the state to solve its problems necessarily involves monitoring the progress of these tasks with their help.

In this lecture, you will get acquainted with the concept, methods of implementation and the main tasks of financial control in the Ministry of Internal Affairs of Russia.

Knowledge of the system of audit and legal measures aimed at verifying the legality and expediency of spending budget funds will contribute to the successful performance of your duties.

1. The concept, types and role of financial control

1.1 The concept, meaning and methods of financial control

Financial control - this is control over the legality and expediency of actions in the formation, distribution and use of monetary state and municipal funds for the effective socio-economic development of the country as a whole and its regions. It is an integral part of the financial activities of the state and municipalities, since finance as an economic category has not only distributive, but also control functions.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government, including special control bodies with the participation of public organizations, labor collectives and citizens.

Importance of Financial Control is expressed in the fact that during its implementation, firstly, compliance with the established in the field of financial activity is checked law and order all public authorities and local self-government, enterprises, institutions, organizations, citizens and, secondly, economic feasibility And efficiency actions taken, their compliance with the tasks of the state and municipalities. Thus, it serves as an important way to ensure legitimacy And expediency ongoing financial activities. The requirement to comply with the law in financial activities has a constitutional basis (part 2 of article 15 of the Constitution of the Russian Federation).

main directions, which express the content of financial control in relations regulated by financial law, is the verification of:

a) performance by public authorities and local self-government of the functions of accumulation, distribution and use of financial resources in accordance with their competence;

b) fulfillment by organizations and citizens of financial obligations to the state and local governments;

c) the use for the intended purpose by state and municipal enterprises, institutions, organizations of financial resources (budgetary and own funds, bank loans, extra-budgetary and other funds) that are under their economic jurisdiction or operational management;

d) compliance with the rules for financial transactions, settlements and storage of funds by enterprises, organizations, institutions.

In the process of financial control internal reserves are revealed production - the possibility of increasing profitability, increasing labor productivity, more economical and efficient use of material and monetary resources, as well as ways to eliminate and prevent violations of financial discipline. In case of their detection, measures of influence are applied to organizations, officials and citizens, compensation for material damage to the state, organizations, citizens is provided.

The implementation of the tasks of financial control strengthens the state financial discipline, expressing one of the parties of legality. State financial discipline - this is a strict observance of the regulations and procedures for the formation, distribution and use of state and municipal funds established by legal norms. The requirements of financial discipline apply not only to enterprises, organizations, institutions, citizens, but also to public authorities and local governments, their officials. However, the content of financial control is not limited to checking only cash. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations.

The system of control bodies has changed: presidential control has been organized, the Federal Assembly of the Russian Federation has created the Accounts Chamber of the Russian Federation. In addition, new specialized financial control bodies were formed - tax authorities, federal treasury bodies, state insurance supervision, the Committee of the Russian Federation on Financial Monitoring was formed (subsequently, in accordance with decrees of the President of the Russian Federation of March 9, 2004 and May 20, 2004 - federal services subordinated to the Ministry of Finance of the Russian Federation), the Federal Commission for the Securities Market operated (now - Federal Service for Financial Markets, which is managed by the Government of the Russian Federation). In addition, the aforementioned decrees of the President of the Russian Federation provide for the creation Federal Service for Financial and Budgetary Supervision, Subordinate to the Ministry of Finance of the Russian Federation, as well as the transformation of the State Customs Committee of the Russian Federation into Federal Customs Service, subordinate to the Ministry of Economic Development and Trade of the Russian Federation.

The reorganization of the system and activities of banks in relation to the peculiarities of market relations caused changes in their control functions. Economic transformations in the country also led to the formation of financial control in the form of auditing.

Measures to improve financial control in relation to the modern tasks of the state have not been completed, they are currently being carried out as part of the general task of forming an effective system and structure of executive authorities. The need to strengthen state financial control remains an urgent task.

In the course of financial control, various methods, i.e., techniques and methods for its implementation. These include: audits, checks (documentation, accounting and reporting status, etc.), consideration of financial plans, applications, reports, hearing information from officials, etc. These actions are usually planned. However, they can also be carried out outside the plan, in connection with the need. The main method of financial control - audit, i.e. the most profound and complete examination of the financial and economic activities of organizations in order to verify its legality and expediency. Audits are divided into several types: planned and sudden, documentary and actual, complete (continuous) and selective (partial), etc. The results of the audit are documented audit report, which is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. This act has important legal significance.

1.2 Types of financial control

financial law enforcement audit

Preliminary financial control is carried out before performing operations on the formation, distribution and use of monetary funds. Therefore, it is important to prevent violations of financial discipline.

Current financial control is control in the process of making monetary transactions (during the fulfillment of financial obligations to the state, the receipt and use of funds for administrative and business expenses, capital construction, etc.).

Subsequent financial control is the control exercised after financial transactions. In this case, the state of financial discipline is determined, its violations are identified, ways of prevention and measures to eliminate them are outlined.

Depending on the will of the subjects of control legal relations and the requirements of the law, there are required And initiative financial control. Required is carried out: a) by virtue of the requirements of the legislation and b) by decision of the competent state authorities (for example, inspections and examinations of taxpayers on taxation issues by the tax authorities, control carried out on the basis of decisions of law enforcement agencies). Initiative financial control is carried out by independent decision of economic entities, in particular, through the use of audit control.

Other bases for the classification of financial control are also possible.

Yes, depending on the specifics of the legal status subjects, carrying out it, the following types of financial control are distinguished: state (at the federal and regional levels), municipal, public and audit.

State financial control can be subdivided (depending on the scope) into subordinate And intradepartmental(similar subdivisions can be identified in the municipal financial control). In this classification, in turn, depending on the types of bodies exercising it, financial control is distinguished:

a) representative (legislative) authorities;

b) the President of the Russian Federation;

c) executive authorities of general competence;

d) financial and credit authorities;

e) departmental (intradepartmental) control, supplemented by on-farm (internal) control.

2. Bodies exercising financial control

Representative (legislative) bodies of state power

Thus, the State Duma considers and approves the report on the execution of the federal budget submitted to it by the Government (Article 114 of the Constitution of the Russian Federation), as well as reports on the execution of the budgets of off-budget state social funds. Control functions in the field of finance are also performed by committees and commissions formed by the Federation Council and the State Duma within the framework of their jurisdiction (Article 101 of the Constitution of the Russian Federation). A special role among them belongs to the Budget and Tax Committee of the State Duma and the Budget Committee of the Federation Council. The financial control of the Federation Council and the State Duma is also carried out in the process of hearing questions about the country's finances at their meetings.

According to part 5 of Art. 101 of the Constitution of the Russian Federation, to exercise control over the execution of the federal budget, the Federation Council and the State Duma form Accounts Chamber of the Russian Federation, which stands out for its significance and legal status among special control bodies. The composition, powers and procedure for the activities of the Accounts Chamber are determined by the Federal Law of January 11, 1995 "On the Accounts Chamber of the Russian Federation". The Accounts Chamber of the Russian Federation is endowed with broad powers in the field of financial control. According to the law, this a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation. Within the framework of the tasks defined by the legislation, the Accounts Chamber has organizational and functional independence (Article 1 of the said Law).

The activities of the Accounts Chamber are aimed at carrying out control and analytical measures in relation to planned, ongoing and already made public expenditures. Object of control from the Accounts Chamber of the Russian Federation, federal budget funds, federal extra-budgetary funds, and federal property act. The Law specifically highlights the powers of the Accounts Chamber to control the state of the state internal and external debt of the Russian Federation and the use of credit resources. The Accounts Chamber exercises control over the activities of the Central Bank of the Russian Federation and other banks in terms of servicing the federal budget; for the activities of the Central Bank of the Russian Federation in servicing the public debt of the Russian Federation (Articles 16 and 19).

The law defines circle of subjects which are subject to the control powers of the Accounts Chamber. It includes:

a) all state bodies (including their offices) and institutions, management bodies of federal extra-budgetary funds;

b) local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations and other associations, regardless of types and forms of ownership, if they receive, transfer, use funds from the federal budget or use the federal property or manage it, and also have tax, customs and other benefits and advantages provided by federal legislation or federal government bodies;

c) public associations, non-state foundations and other non-state non-profit organizations whose activities are subject to the control powers of the Accounts Chamber insofar as they receive, transfer or use federal budget funds, use and manage federal property, as well as in the part granted by federal law or federal government bodies of tax, customs and other benefits and benefits (Article 12).

The Accounts Chamber has the right to give the administrations of the audited enterprises, institutions and organizations binding orders in cases of detection of violations in economic, financial, commercial and other activities. In case of repeated non-fulfillment or improper fulfillment of instructions, the Board of the Accounts Chamber may, in agreement with the State Duma, take a decision on the suspension of all types of financial, payment and settlement transactions on the accounts of audited enterprises, institutions and organizations. The order may be challenged in court.

In its control activities, the Accounts Chamber interacts with other regulatory bodies Russian Federation (Article 22 of the said Law). The activities of the Accounts Chamber are based on the principle of publicity. It must regularly provide information about its activities to the media.

The legal status and tasks of the Accounts Chamber of the Russian Federation characterize it as higher control body in the country, although such a definition is not directly given in the legislation. When creating the Accounts Chamber of the Russian Federation, foreign experience was used. It is summarized in the Lima Declaration of Guiding Principles of Control adopted by the IX Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in 1977.

Control functions in the field of finance are also carried out representative bodies of state power of the constituent entities of the Russian Federation, what is enshrined in their legislation in accordance with federal acts, and local governments. At the level of subjects of the Federation, their representative authorities form accounting chambers (control- counting houses, etc.P.) as bodies of permanent state financial control. Representative bodies of local self-government also form control bodies at their level.

In order to ensure the effectiveness of presidential control, a special control body operates under the jurisdiction of the President of the Russian Federation - Control Department of the President of the Russian Federation. When exercising control functions, this body interacts with other structural divisions of the Presidential Administration, relevant committees and commissions under it, the apparatus of the Government of the Russian Federation, the chambers of the Federal Assembly, the judiciary and the prosecutor's office, with various federal services and other federal executive bodies. This is a body of a wide range of control activities, financial control is its integral part.

The Office does not have the right to apply any sanctions, but it has the right to direct instructions on elimination of revealed violations to the heads of federal executive authorities, executive authorities of the constituent entities of the Federation. These orders must be considered without delay. Not later than within a month, measures must be taken to eliminate violations. The Department also has the right to make proposals to the President of the Russian Federation, heads of federal executive bodies and executive bodies of constituent entities of the Russian Federation on bringing to justice and suspending the activities of the relevant officials.

Within their powers Government of the Russian Federation on the basis of the Constitution of Russia (Article 114) and the Federal Constitutional Law "On the Government of the Russian Federation" controls the preparation and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, and exercises currency control.

In addition, the Government of the Russian Federation exercises control over the activities of the executive authorities of the constituent entities of the Russian Federation on issues related to the jurisdiction of the Russian Federation and the powers of the joint jurisdiction of the Federation and its constituent entities. In the event that acts of the executive authorities of the subjects of the Russian Federation conflict with federal legislation and the international obligations of the Russian Federation, the Government of the Russian Federation makes proposals to the President of the Russian Federation on the suspension of these acts.

Due to its daily routine, regularity and systematic nature, the financial control exercised by state bodies, whose activities are specifically aimed at the field of finance, is of great importance. These include executive authorities subordinate to the Ministry of Finance of the Russian Federation (federal services - tax, insurance supervision, financial and budgetary supervision, financial monitoring, the Federal Treasury), as well as the Federal Customs Service (in the structure of the Ministry of Economic Development and Trade of the Russian Federation) and the Federal service for financial markets, which is managed by the Government of the Russian Federation.

Within their competence, they exercise control over the targeted use of the federal budget and the funds of state off-budget and target budget funds; for expenses related to the state internal and external debt; for the formation and preservation of the State Fund of Precious Metals and Precious Stones of the Russian Federation; partial currency and export control; control over the use and storage of precious metals and precious stones by organizations and transactions with them, as well as supervision and control over ensuring the solvency of insurers, control over the quality of audits, etc. The Federal Customs Service exercises control in the field of taxation when moving goods across the customs border of the Russian Federation , as well as the currency control provided for by the Labor Code of the Russian Federation. The Federal Financial Market Service is vested with the functions of control and supervision in the sphere of circulation of securities, control of the activities of stock exchanges, formation and investment of pension savings.

On the basis of the Decree of the Government of the Russian Federation of August 6, 1998, organized control and audit departments of the Ministry of Finance of Russia in the subject of the Russian Federation (territorial KRU). The main objective of the activities of these bodies is to exercise subsequent control over the timely, targeted and rational use and safety of federal funds. They also conduct, on a contractual basis, at the request of state authorities of the constituent entities of the Federation and local governments, audits and financial audits (with reimbursement of expenses) of receipts and expenditures of funds from the relevant budgets and off-budget funds and income from property.

IN areas of audit territorial KRU, in accordance with the instructions of the Ministry of Finance of Russia, control the quality of audits of organizations by auditors and audit organizations. Based on the results of these inspections, they have the right to raise questions with the Ministry of Finance of Russia about the annulment of licenses to carry out audit activities.

Bodies of the Federal Treasury (Federal Service) carry out financial control in the process of organizing the execution of budgets and managing budget accounts and budgetary funds. This procedure applies to the budgets of all levels (Articles 215, 267 of the RF BC). They have the right to apply sanctions and other coercive measures in cases of establishing violations of financial discipline.

Federal Service for Financial and Budgetary Supervision is designed to carry out the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body. It is authorized to exercise control and supervision over: the use of federal budget funds, state off-budget funds, as well as material assets owned by the federal government; over the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by executive authorities of all levels; for compliance with the currency legislation of the Russian Federation, etc.

Committee of the Russian Federation for Financial Monitoring, converted to Federal Service for Financial Monitoring, was created on the basis of the Decree of the President of the Russian Federation of November 1, 2001, which was due to the growth of offenses in the field of finance and money circulation, in particular the use of officially operating organizations (banks, insurance companies, pawnshops, etc.) for the legalization (laundering) of income received in a criminal way. The federal law of August 7, 2001 "On counteracting the legalization (laundering) of proceeds from crime" provided for the creation of a legal mechanism and a specially authorized state body designed to counteract these phenomena that negatively affect the country's economy, the realization of the rights and legitimate interests of citizens, society and the state. This body is the Federal Financial Monitoring Service. The law requires:

A) strengthening the internal control carried out by the organizations themselves, carrying out transactions with cash or other property;

b) mandatory control by the authorized body behind these operations in established cases (Art. 4, 6 of the Law).

TO the main tasks of the named authorized body assigned: collection, processing and analysis of information on transactions with funds or other property subject to control in accordance with the legislation of the Russian Federation; creation of a unified information system and maintenance of a federal database in the field of combating the legalization (laundering) of proceeds from crime; sending relevant information to law enforcement agencies, etc.

Tax authorities act as a system of specialized financial control bodies whose activities are aimed at ensuring a unified system of control over compliance with Russian tax legislation, the correct calculation, completeness and timeliness of tax payments to the budget, and also, in established cases, to extra-budgetary funds. In addition, they exercise currency control within their competence.

Banks (credit organizations). Their functions in the field of financial control in the modern period have changed significantly. This is due to the change in the principles of economic regulation and the related restructuring of the banking system, the formation of commercial banks based on different forms of ownership. As a result, the functions of banks to control the activities of enterprises, organizations and institutions have narrowed. Commercial banks do not exercise control over their clientele in an administrative manner, as was the case before, when all banks, being state-owned, were endowed with powers of authority. However, on the basis of the current legislation, banks (credit organizations) are authorized to perform the functions of state control: they control compliance by enterprises, organizations, institutions with the procedure for conducting cash transactions and compliance with currency legislation, authorized banks are agents of state currency control.

In other respects, banks exercise control on a civil law basis as a party to a contract.

Differs in features of the control exercised the Central Bank of the Russian Federation, due to the specifics of its legal status, it is the body of state regulation of monetary and credit foreign exchange relations. It is entrusted with the supervision of the activities of commercial banks and other credit organizations. At the same time, he has the right to apply administrative enforcement measures to banks that violate the law and established rules of activity. The Central Bank of the Russian Federation also monitors compliance with the legislation on currency regulation and money circulation.

Within the framework of departmental control, on-farm (internal) financial control is carried out, i.e., control carried out at specific enterprises, organizations and institutions by their heads and functional structural divisions (accounting, financial department, planning and wage regulation departments, etc.). Control functions in this case are a necessary condition for the process of daily financial and economic activities. An important role and the broadest functions of on-farm financial control are performed by accounting service enterprises, organizations, institutions, accounting.

According to the Federal Law of November 21, 1996 No. " About accounting " , one of The main tasks of accounting are the formation of complete and reliable information about the activities of the organization and its property status, providing this information to internal and external users to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.

The mentioned Law applies to all organizations located on the territory of the Russian Federation, as well as to branches and representative offices of foreign organizations, unless otherwise provided by international treaties of the Russian Federation. Citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Responsibility for the organization of accounting in organizations is borne by their heads.

Audit financial control- this is an independent non-departmental control, carried out as an entrepreneurial activity - auditing activity. Such control is essential in the development of a market economy. The use of the audit form of control makes it possible to combine the interests of the state and business entities, and, importantly, without spending budgetary funds on control activities. The formation and development of audit financial control in Russia reflects the experience of developed foreign countries, where this form of control is widespread.

The procedure for organizing and exercising audit financial control is regulated by the Federal Law of August 7, 2001 No. " About audit activity " 1. According to the Law (art. 1), audit activity (audit) - this is an entrepreneurial activity for independent verification of accounting records of financial (accounting) statements of organizations and individual entrepreneurs.

Organizations and individual entrepreneurs checked in this form are defined in the Law as audited entities. aim audit is an expression of opinion on credibility financial (accounting) statements of audited entities and accordance accounting procedures legislation RF.

The result of the audit is audit report. This is an official document drawn up in accordance with federal rules (standards) and containing the opinion of an audit organization or an individual auditor, expressed in the prescribed form, on the reliability of the financial (accounting) statements of the audited entity and the compliance of its accounting procedures with the legislation of the Russian Federation.

The Law specifically notes that an audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation by authorized state authorities (clause 4, article 1).

At the same time, the state uses the audit form of control, prescribing obligation audit in the cases specified by the legislation (item 7). This applies to state non-budgetary funds, credit and insurance organizations, state and municipal unitary enterprises, etc. The legal norms governing audit financial control largely have public character with state-authoritative prescriptions of the rules (standards) of audit activity, the procedure and organization of its implementation and control. At the same time, the independence of audit organizations and auditors is guaranteed, as well as the independent entry of audited entities into contractual relations for the provision of audit services.

Audit organizations and individual auditors are prohibited from engaging in any other business activity, except for auditing and providing related services.

In order to quality assurance audit activity, mandatory certification of persons wishing to engage in this activity is established; an audit organization and an individual auditor must have a license to carry it out. In addition, the authorized federal body may conduct audit quality checks.

For violation of legislation on audit, the Law establishes responsibility audit organizations, their heads, individual auditors, audited entities and entities subject to mandatory audit. In appropriate cases, the mentioned entities may bear criminal, civil and administrative liability.

Back to main functions the authorized federal body for state regulation of audit activity, which is the Ministry of Finance of Russia, attributed: publication of normative legal acts regulating audit activities; submission for approval to the Government of the Russian Federation of federal rules (standards) of auditing; organization of an attestation system, licensing of auditing activities; organization of a system of supervision over compliance with license rules; control over compliance by audit organizations and individual auditors with federal rules (standards) of audit activity; maintenance of state registers of certified audit organizations and individual auditors; accreditation of professional audit associations.

3. Methods of financial control

Financial control is carried out by various methods, which are understood as methods or methods, means of its implementation. The application of a specific method depends on a number of factors: on the legal status and features of the forms of activity of the bodies exercising control, on the object and purpose of control, on the grounds for the emergence of control legal relations, etc.

These general methods are specified in the methods, rules for monitoring various objects (for example, methodological letters and instructions from the tax authorities, in particular the Methodological Guide for Conducting Desk Audits, the Program for Checking Large Tax Payers on Road Users, instructions from the Ministry of Finance of Russia on reporting on budget execution , cost estimates of budgetary institutions, etc.).

The main method of financial control - audit, those. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, primarily financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement.

By the object of verification There are revisions documentary, actual, complete (continuous), selective (partial). By about organizational feature they can be planned (provided for in the work plan of the relevant authority) and unscheduled (appointed in connection with the receipt of signals, complaints and applications from citizens requiring urgent verification), complex (conducted jointly by several regulatory authorities).

When conducting documentary revision documents are checked, especially primary monetary documents (accounts, pay slips, orders, checks), and not just reports, estimates, etc. Actual revision means checking not only documents, but also the availability of money, material values. Under complete revision understand the verification of all activities of an enterprise, organization, institution for a certain period. At selective revision control is aimed at any individual aspects of financial and economic activities (for example, checking travel expenses, work on accepting tax and insurance premiums). The term of the audit is no more than 30 days. The results of the audit are documented in an act of significant legal importance. It is signed by the head of the audit group, the head of the audited organization and its chief accountant. The head and chief accountant of the audited organization must attach their objections and comments in writing to the audit report, signing it.

Conclusion

Summing up the above, we can say that the significance of financial control is expressed in the fact that during its implementation it is checked, firstly, compliance with the established legal order in the process of financial activity by state and public bodies, enterprises, institutions, organizations, citizens; secondly, the economic feasibility and effectiveness of the actions taken, their compliance with the tasks of the state.

Financial control is an important way to ensure the legality and expediency of the financial activities of the state.

Your knowledge of the legislation on the procedure and timing of financial control by the relevant regulatory authorities will help you in the upcoming practical activities for your intended purpose, - officer of the internal troops of the Ministry of Internal Affairs of Russia.

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Legal regulation intraeconomic financial control. Legislative regulation of state financial control

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