Modernization of the system of state financial control in the treasury of Russia. Bodies exercising financial control in the Russian Federation (list) Financial control in the Russian Federation

In the process of transition of the Russian economy to market mechanisms of management, to market financial and economic regulation of commodity and cash flows, a special place is occupied by the creation of an effective system of state financial control.

State financial control is one of the main prerequisites for a qualitative transformation of the process of managing the economy as a whole, its development and stabilization. Financial control should be aimed at ensuring the development of public and private production, accelerating the pace of industrial modernization, developing scientific and technological progress, improving the quality and volume of products, work performed and services rendered.

Financial control is an integral part of a single mechanism of state control, without which the normal functioning of the economy and the financial system is impossible. It is aimed at verifying compliance with financial legislation, the timeliness and completeness of the mobilization of public resources, the legitimacy of income and expenses of all parts of the state financial system, compliance with accounting and reporting rules, fulfillment of obligations to the budget and state non-budgetary funds, as well as maintaining law and order in the field of finance in general. . State financial control is control over the legality and expediency of actions in the field of education, distribution and use of state and local government funds for the effective socio-economic development of the country and individual regions.

The main tasks of state financial control in Russia:

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

Bodies of state financial control of the Russian Federation

State financial control is carried out by legislative and executive authorities.

Legislative (representative) bodies of state power and representative bodies of municipalities exercise the following forms of financial control:

Preliminary control in the process of consideration and approval of laws (decisions) on the budget and other financial issues;
current control when considering issues of budget execution, tax legislation and other financial issues at meetings of committees, commissions, during parliamentary hearings and in connection with deputy requests;
follow-up control during the review and approval of budget execution reports.

Special structures have been created to exercise financial control by representative authorities. For example, parliamentary control at the federal level is carried out by committees and commissions of the Federation Council of the Russian Federation and the State Duma of the Russian Federation, the Accounts Chamber of the Russian Federation.

A special place in the conduct of parliamentary control is given to the Accounts Chamber of the Russian Federation, which operates in accordance with Federal Law No. 4-FZ “On the Accounts Chamber of the Russian Federation”.

Control through the Accounts Chamber of the Russian Federation is subject to all state bodies and institutions (including the Central Bank of the Russian Federation), as well as all economic entities, regardless of the form of ownership, municipal bodies, public organizations using federal budget funds.

In the constituent entities of the Russian Federation there are control and accounts chambers that perform functions similar to those of the Accounts Chamber of the Russian Federation.

The Accounts Chamber of the Russian Federation conducts in-depth checks on the reliability of reports on the use of federal budget funds. It informs the Federal Assembly of the Russian Federation about the results of the checks, and in case of revealed facts of embezzlement or misuse of budgetary funds, it sends submissions to the relevant investigative authorities (the Prosecutor General's Office of the Russian Federation, the Investigative Committee of the Russian Federation) to bring the perpetrators to justice under the law.

The Accounts Chamber of the Russian Federation has moved from the usual control checks and audits to the so-called performance audit - a new direction for Russia in financial control, in which the main attention is paid not only and not so much to identifying the legality of financial transactions (which is very important in itself), but also the effectiveness of the costs incurred and their justification. It is clear that the transition to performance audit requires high professionalism of the auditors of the Accounts Chamber of the Russian Federation and all its specialists.

Presidential control over finances is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial matters, signing federal laws, appointing and dismissing the Minister of Finance of the Russian Federation, submitting a candidate to the State Duma of the Russian Federation for appointment to the post of chairman of the Central Bank of the Russian Federation. Certain functions of financial control are performed by the Control Department of the President of the Russian Federation as a structural subdivision of the Administration of the President of the Russian Federation.

Executive authorities of all levels exercise financial control directly, as well as direct and control the activities of their subordinate structures, including financial ones.

The Government of the Russian Federation controls and regulates the financial activities of ministries and departments, financial bodies subordinate to it, issues of budgetary federalism, interbudgetary relations, a unified policy in the field of finance, money, and credit.

The main body of government financial control is the Ministry of Finance of the Russian Federation, which carries out not only the development of financial policy, but also direct control over its implementation. The Ministry of Finance of Russia exercises financial control in the process of developing and executing the federal budget and the budgets of state off-budget funds, controls the organization of money circulation, the state of the state internal and external debt, state reserves, the use of credit and foreign exchange resources, as well as public investments allocated on the basis of decisions of the Government of the Russian Federation , other issues of the functioning of the state system.

Based on the results of control, the Ministry of Finance of the Russian Federation has the right to: demand the elimination of identified violations; limit and suspend funding from the federal budget of organizations and institutions that have allowed illegal spending of funds; to recover public funds used for other purposes, with the imposition of fines.

The control powers of the Ministry of Finance of Russia apply only to funds at the federal level, since the budget legislation of the Russian Federation provides for the financial independence of the constituent entities of the Russian Federation and municipalities.

The Federal Tax Service and local tax inspectorates carry out the functions of control and supervision over compliance with the legislation on taxes and fees, over the correct calculation, completeness and timeliness of making all taxes and other payments to the budget. This service is an authorized federal executive body that registers legal entities, peasant (farm) enterprises and individual entrepreneurs, as well as provides representation in bankruptcy cases, claims for mandatory payments and claims of the Russian Federation for monetary obligations.

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

It carries out its activities through territorial bodies - tax inspections, which perform the following main functions:

Ensure the collection of taxes and revenues to the budgets of the budget system of the Russian Federation;
carry out the return of excessively collected and paid taxes to the budget;
conduct audits of taxpayers;
keep records of payers to the budget, control the correctness of the calculation of payments by organizations and citizens, as well as the receipt of payments to the relevant budget;
control the timeliness of the submission by payers of accounting reports and balance sheets, calculations, declarations related to the calculation and payment of payments to the budget;
monthly submit to the financial authorities and bodies of the Federal Treasury information on the amounts of taxes actually received and other payments to the budget.

The Federal Customs Service is responsible for the receipt of customs duties and is obliged to:

Carry out checks on taxes levied by the customs authorities;
check documents related to the calculation and payment of taxes levied by customs authorities;
suspend operations of taxpayers on bank accounts in case of non-compliance or improper execution of tax legislation by them;
collect tax arrears, as well as the amounts of fines provided for by tax legislation.

The customs authorities exercise control over compliance with tax legislation when goods cross the borders of the Russian Federation, the correctness of calculations and the payment of customs duties.

Responsible control functions are assigned to the Federal Financial Monitoring Service, which is the federal executive body authorized to take measures to counter the legalization (laundering) of proceeds from crime and the financing of terrorism. This service collects, processes and analyzes information on transactions with cash and other property subject to control (currently these are transactions in excess of 600 thousand rubles each). All banks and other credit institutions, insurance companies, pawnshops, post offices are required to provide this information to this service. If there are grounds indicating that transactions are related to money laundering or terrorist financing, the Federal Financial Monitoring Service sends information to the relevant law enforcement agencies.

The Federal Service for Financial Markets (FFMS) performs the functions of legal regulation, control and supervision in the field of financial markets (with the exception of banking and audit activities), including control and supervision in the field of insurance activities, credit cooperation, and commodity exchanges , exchange intermediaries. This service provides state control over compliance with the requirements of the legislation of the Russian Federation on combating the misuse of insider information and market manipulation.

A special role in the implementation of state financial control belongs to the Central Bank of the Russian Federation, which organizes and controls monetary relations, supervises the activities of commercial banks.

The problem of development and improvement of state financial control in the conditions of the formation of market relations has acquired one of the most important values ​​for the Russian state today.

Recently, efforts have been made to increase the role of the state in regulating economic relations, creating a modern market for goods, works and services and its social orientation, building a system of state control over the full and timely payment of taxes, fees, duties, the formation and execution of a real state budget. to create generally conditions for sustainable development of the economy, its financial and credit sphere.

Currently, the country has more than 260 federal laws, decrees, resolutions, which regulate control and supervisory activities to one degree or another. Control penetrates, in fact, into all spheres of legal relations, affects the interests of millions of people and tens of thousands of enterprises.

However, it should be noted that the effectiveness of specific areas of state regulation of economic relations requires the presence of a legal framework adequate to modern realities and other effective mechanisms for legal regulation of the state financial control system.

First of all, it is noteworthy that in Russia a clear hierarchical structure of financial control bodies has not yet been created, their unified system built on the principle of federalism has not been formed, mechanisms for interaction between its elements have not been established, and there are gaps in the definition of competence state bodies of financial control. For example, in the Constitution of the Russian Federation there is only a mention of the Accounts Chamber (clause 5 of article 101) as the highest body of parliamentary financial control and nothing is said about the control powers of executive authorities. Currently, of all the numerous bodies of state financial control, only the Accounts Chamber of the Russian Federation exercises control on the basis of the Federal Law “On the Accounts Chamber of the Russian Federation”.

The lack of legislative fixing of the place and role of each state financial control body gives rise to numerous conflicts in the delimitation of areas of activity between control bodies, leads to an irrational division of duties and shifting of responsibility.

It is necessary to achieve uniformity in the concept of the legal status of the supreme financial control bodies, which should be reflected in an act of federal significance that regulates the foundations for the formation and functioning of control and accounting bodies in the Russian Federation.

The problem of legal unsettledness of state financial control highlights a number of reasons that determine it: vagueness of wording, leading to misinterpretation of legal norms; inconsistency of legal acts; the absence of acts, the adoption of which is dictated by practice. For example, it suffices to note that not even a definition of the very concept of state financial control is enshrined in any regulatory legal act.

It should be noted that the norms of the current Budget Code of the Russian Federation, which determine the foundations of state and municipal control, do not cope with this task.

It should be noted that the Criminal Code of the Russian Federation does not pay due attention to the problems of liability for crimes in the financial sector. So, only the illegal receipt of a loan and malicious evasion of repayment of accounts payable were recognized by legislators as crimes in the financial part in the field of economic activity.

It can be concluded that a qualitative revision of the existing legal norms in the field of financial control regulation is necessary, the elimination of inconsistencies and contradictions in the legal regulation of the system of state financial control bodies, filling in the gaps and abolishing outdated norms.

Today, one of the problematic issues of financial control is the assessment of its effectiveness. The effectiveness of control is the ratio of the specific result achieved (damage compensated) to the cost of its implementation. The effectiveness of financial control depends on its effectiveness, efficiency and economy.

The effectiveness of control is understood as the totality of the objective consequences of control exerted on the content of the activity of the inspected object or official. The main indicators of the effectiveness of the work of financial control bodies include: the identified amount of funds used for other purposes or inefficiently used; the amount of funds used in violation of the law; the number of prepared submissions and prescriptions.

Unfortunately, until now, the legislation of the Russian Federation has no criteria for assessing the effectiveness, efficiency and cost-effectiveness of control measures, and in the practice of control bodies, these estimates are reduced to the formula: “the amount of funds spent on the maintenance of the financial control body to the total amount of financial violations, revealed as a result of the carried out control measures.

Therefore, the system of state financial control bodies that currently exists in the country can hardly be called effective.

In order to solve these problems, it is very important for the state to resolutely put an end to the primary sources of criminalization of the economy: corruption, embezzlement and squandering of public funds, to put into practice the democratic principles of managing public property.

Internal financial control in 2017

By virtue of Art. 19 of Federal Law No. 402-FZ “On Accounting” and clause 6 of Instruction No. 157n, institutions of law enforcement agencies are required to organize internal control of the facts of economic life. Internal financial control is aimed at creating a system for complying with the legislation of the Russian Federation in the field of financial activities, internal procedures for the preparation and execution of the budget, improving the quality and reliability of budget reporting and budget accounting, as well as improving the effectiveness of the use of federal budget funds. The procedure for exercising such control must be approved when the institution forms its accounting policy. We will talk about what such a provision should contain in the article.

Once again, we note that the procedure for organizing and conducting internal financial control in an institution should be fixed in its accounting policy. In this case, the institution can form its accounting policy by issuing separate regulations.

The procedure for organizing and conducting financial control may be issued by a separate order.

Internal financial control can be exercised in the following ways:

A structural unit is created in the institution (an internal financial control department with subordination to the head of the institution) or the position of an auditor is introduced (also with direct subordination to the head of the institution);
a permanent commission is created in the institution, which will be entrusted with the implementation of this control;
the implementation of internal financial control is assigned to employees of structural divisions of the institution (for example, employees of financial and personnel services). In such a situation, internal control will be carried out as part of preliminary and ongoing control activities.

The choice of control construction option depends on the expected scope of work, the financial and organizational capabilities of the institution (it is not always possible to introduce additional rates), the structural features of the institution, the competence of specialists, etc.

At the same time, internal financial control should include the following types of it:

Type of control	Description
Preliminary control	Such control should be carried out before the performance of business transactions. It allows you to determine how appropriate and legitimate this or that operation will be. Thus, the control measures related to preliminary control are the analysis of the compliance of the concluded contracts with the approved plan of financial and economic activity, the verification of budgetary, financial, statistical, tax and other reporting before its approval or signing, etc.
current control	This type of control consists in conducting a daily analysis of compliance with budget execution procedures, compiling budget (accounting) reports and maintaining budget (accounting) records, assessing the effectiveness and efficiency of spending money to achieve goals, objectives and target forecast indicators by departments of the institution (branches and representative offices)
Follow-up control	This control is carried out on the basis of the results of business transactions by analyzing and checking accounting documentation and reporting, carrying out inventories and other necessary procedures.

Thus, preliminary and current control will be carried out directly by the employees of the institution as part of their official duties, and subsequent control can be carried out both by the control department (auditor) and the internal control commission.

Ideally, it is necessary to ensure that all types of controls are carried out in the institution:

Establish procedures for the approval of certain documentation both with legal services and other interested departments, and with the relevant deputy heads of the institution;
impose on employees of financial and other services the obligation to exercise current control over the financial documentation they draw up;
create a department of financial control in the institution (introduce the position of an auditor) or a commission for the implementation of financial control.

Employee level - control functions are performed within the framework of official duties in accordance with the principles of consistency, continuity, efficiency and mass character;
structural unit level - regular operations and internal financial control procedures are carried out by department employees, senior employees, and heads of departments.

The chosen method of exercising control must be fixed in the regulation on the procedure for exercising internal financial control, while the activities of the internal control department (auditor) will also be regulated by the regulation on the internal control department.

This document is approved by the order of the head of the institution and is an important legal act that determines the formation procedure, legal status, responsibilities, and organization of the work of the internal control department (auditor).

When developing these documents, it is necessary to establish the rights and obligations of the inspectors and employees of the departments who will be affected by the inspections.

State financial control in 2017

In accordance with paragraph 3 of Article 265 of the RF BC, the legislator refers to the bodies exercising internal state (municipal) financial control in the field of budgetary legal relations the Federal Treasury, state (municipal) financial control bodies, which are, respectively, executive bodies (officials) of the constituent entities of the Russian Federation, local administrations. Let us consider in more detail the powers and functions of these control bodies.

In accordance with paragraph 3 of Article 265 of the RF BC, the legislator refers to the bodies exercising internal state (municipal) financial control in the field of budgetary legal relations the Federal Treasury, state (municipal) financial control bodies, which are, respectively, executive bodies (officials) of the constituent entities of the Russian Federation, local administrations. These bodies exercise their powers both within the framework of the RF BC and in accordance with federal laws, resolutions of the Government of the Russian Federation, orders of the Ministry of Finance of Russia and other regulatory legal acts.

Executive authorities of the constituent entities of the Russian Federation

The control and accounting body of the municipality has the right to check the legality, effectiveness (efficiency and economy) of the use of local budget funds aimed at remuneration of employees of any organizations of the municipality. In accordance with Part 3.1 of Article 1 of Federal Law N 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control" (hereinafter Federal Law N 294-FZ), the provisions of the said Federal Law establishing the procedure for organizing and conducting inspections, are not used in the exercise of state control and supervision in the financial and budgetary sphere. In Letter No. 02-10-06/7315 dated February 11, 2016, the financiers noted that the established art. 1 of Federal Law N 294-FZ, the scope of its application in the field of organization and implementation of municipal control and protection of the rights of legal entities and individual entrepreneurs in the course of municipal control does not apply to the regulation of relations in the field of municipal financial control.

Bodies of state (municipal) financial control, which are bodies (officials) of the executive power of subjects of the Russian Federation or local administrations, have the following powers of bodies of internal state (municipal) financial control:

1. control over compliance with the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations;
2. control over the completeness and reliability of reporting on the implementation of state (municipal) programs, including reporting on the execution of state (municipal) assignments.

By virtue of h. 2 Article. 269.2 of the RF BC when exercising powers of internal state (municipal) financial control by bodies of this type of control:

Checks, audits and surveys are carried out;
acts, conclusions, presentations and (or) instructions are sent to the objects of control;
notifications about the application of budgetary coercive measures are sent to the bodies and officials authorized in accordance with the RF BC, other acts of the budgetary legislation of the Russian Federation to make decisions on the application of budgetary coercive measures;
proceedings are carried out on cases of administrative offenses in the manner prescribed by the legislation on administrative offenses.

Federal Treasury

The Federal Treasury exercises the authority to control the financial and budgetary sphere in accordance with Decree of the Government of the Russian Federation No. 1092. The form of the report on the results of the control measures carried out by the Federal Treasury and the procedure for its implementation is established by Order of the Ministry of Finance of Russia dated May 18, 2016 No. 67n "On approval of the form and procedure for submitting report on the results of the Federal Treasury's control measures in the financial and budgetary sphere.

The Federal Treasury, when carrying out control activities in the financial and budgetary sphere, carries out:

1. authority to control:

For observance of the budgetary legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations;
for the completeness and reliability of reporting on the implementation of state programs of the Russian Federation, including on the execution of state tasks;
for compliance with the requirements for the justification of purchases, provided for in Article 18 of the Federal Law on the contract system, and the validity of purchases;
for compliance with the rules of regulation in the field of procurement, provided for in Article 19 of the Federal Law on the contract system;
for justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), included in the schedule;
for the application by the customer of measures of responsibility and the performance of other actions in case of violation by the supplier (contractor, performer) of the terms of the contract;
for compliance of the delivered goods, performed work (its result) or rendered service with the terms of the contract;
for the timeliness, completeness and reliability of the reflection in the accounting documents of the delivered goods, the work performed (its result) or the service rendered;
for the compliance of the use of the delivered goods, the work performed (its result) or the service provided with the objectives of the procurement;

2. verification of the implementation by state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations), control over compliance with the Federal Law on the contract system;

3. control over the use of funds from the Fund for Assistance to the Reform of Housing and Communal Services, aimed at providing financial support at the expense of the Fund and provided for in the budget of the subject of the Russian Federation and (or) the local budget for equity financing of the overhaul of apartment buildings, resettlement of citizens from emergency housing fund and modernization of the communal infrastructure system;

4. control over the use by specialized non-profit organizations that carry out activities aimed at ensuring the overhaul of common property in apartment buildings, funds received as state (municipal) support for capital repairs, as well as funds received from owners of premises in apartment buildings, forming capital repair funds on the account (accounts) of the regional operator;

5. information exchange of data on persons brought to administrative responsibility with the Accounts Chamber of the Russian Federation in the manner prescribed by the cooperation agreement.

Map of internal financial control for 2017

The plan of control measures for internal financial control can be formed both in private firms and in public organizations. Consider the specifics of the corresponding varieties of this document.

There are 2 main types of financial control - planned and unscheduled. This classification is valid for both private companies and government agencies. Financial control of the first type involves drawing up a plan - a source that records the content of the relevant control measures.

The structure of the financial control plan can vary greatly when drawn up by organizations with different legal status, working in different areas, having different scales. But there are a number of common features that characterize most of the plans discussed in this article.

Namely, in the document:

The validity period of the plan, that is, the period of financial control;
a list of the main control measures;
objects of verification;
responsible persons.

In some cases, an internal financial control card may be an addition to the plan. Let's study its features.

Specifics of the Internal Financial Control Card

Such a source as an internal financial control card is used, as a rule, in government structures. The Ministry of Finance of the Russian Federation in paragraph 16 of the annex to the letter No. 02-11-05 / 932 establishes that this document is preparatory for the implementation of internal financial control measures in organizations that are the main managers of budget funds. In such a map, the Ministry of Finance recommends disclosing in detail data on officials involved in financial control, in correlation with each operation carried out as part of control measures.

The form of the internal financial control card formed by the Ministry of Finance, designed for use by budget funds managers, is approved in Appendix No. 2 to the letter of the Ministry of Finance of the Russian Federation No. 02-11-05 / 932.

There is another interpretation of the essence of the card of internal financial control in the legislation of the Russian Federation. So, if we proceed from the logic of clause 12 of the Rules for the implementation by the main managers of budgetary funds of internal control, which are approved by Decree of the Government of the Russian Federation No. 193, this card is the main source in accordance with which internal financial control should be carried out.

It can be noted that the structure of the internal financial control map approved by the Government of the Russian Federation is generally similar to that proposed by the Ministry of Finance. In accordance with clause 10 of the Rules introduced by Resolution No. 193, this card indicates information about the officials responsible for control actions in correlation with a specific subject of internal control.

In turn, the Government of the Russian Federation recommends using the forms of internal financial control cards approved by departments independently (clause 15 of Decree No. 193). For example, the Ministry of Finance determines its own rules for compiling relevant documents in Order No. 30n and approves the form of the internal control card in Appendix No. 1 of this NLA.

Thus, the map of internal financial control in government agencies - depending on the specific interpretation of its specifics - can complement the control plan or replace it. Both the form recommended by the Ministry of Finance and the one approved by the department independently can be used.

The plan, as the main source that fixes the sequence of measures for internal corporate financial control, is drawn up, first of all, taking into account the specifics of business processes relevant to a particular enterprise.

A “private” internal financial control plan may include information about:

Objects of financial audit;
verification purposes;
period of financial control;
the audited period of the company's activity;
verifiable indicators;
employees of the company responsible for the implementation of activities that are provided for by the plan.

Depending on the tasks facing internal audit structures in a private company, the content of the plan may be supplemented with other information. For example, a column for the signature of the person responsible for organizing control activities may appear in the structure of the document. If he signs opposite this or that line, then he certifies the fact that the specialist accountable to him has completed his work.

The main feature of internal control plans in state organizations is that the structure of the relevant documents is determined at the level of regulatory legal acts, as well as departmental orders. That is, a particular authority or institution, unlike a private firm, usually does not have the authority to adjust the structure of the plan.

Which current NLAs provide forms of internal control plans for state-owned enterprises?

If we consider the norms fixed in the annex to the letter of the Ministry of Finance of the Russian Federation No. 02-11-05 / 932, then we can pay attention to the provisions of clause 45 of this NLA.

In accordance with it, the plans of departmental financial control should indicate:

Topics of control measures;
objects of control measures;
types of checks;
periods under review;
timing of control activities.

Russian legislation also provides for the use of internal control plans approved by specific departments.

So, in accordance with paragraphs. 3 and 4 of the Rules for the implementation of financial control by the Federal Service for Financial and Budgetary Supervision, approved by Decree of the Government of the Russian Federation No. 1092, the action plan for control of Rosfinnadzor is approved:

At the level of the central office - by the head in agreement with the Ministry of Finance;
at the level of regional divisions - by the heads of the relevant bodies in agreement with the head of Rosfinnadzor or his deputy.

It can be noted that these norms of Decree No. 1092 also apply to the formation of Rosfinnadzor plans related to those areas of activity of the department that are associated with the verification of other government agencies and private organizations.

Regulation on internal financial control in 2017

To organize effective internal financial control, it is necessary to develop and approve a regulation on internal financial control.

When organizing internal control, the following should be taken into account:

Internal control should be carried out at all levels of management of the institution, as well as in all its divisions;
all employees of the institution should participate in the implementation of internal control in accordance with their powers and functions;
the created internal control system should be rational and useful, i.e. comparable with the costs of its organization and implementation.

In order to implement the requirements established by the legislator for the implementation of internal control, the institution may provide for the following methods of organizing control:

As part of the accounting policy, by forming the appropriate section;
in the form of a separate regulation on the organization of internal control.

That is, the procedure for organizing the internal control of the institution must be documented.

Sample regulation on internal financial control:

1. General Provisions

1.1. This Regulation on internal financial control (hereinafter the Regulation) is approved in accordance with the requirements of Instruction No. 157n, Instruction No. 191n and Instruction No. 33n, other legislative and regulatory legal acts, as well as in accordance with the Charter of the institution.

1.2. This Regulation defines the concept, goals and objectives, principles, method of organizing and ensuring internal financial control over the financial and economic activities of the Institution, as well as the functions of the internal financial control commission and the procedure for its work.

1.3. Responsibility for the organization and functioning of internal financial control rests with the head of the Institution.

2. The concept of internal financial control

2.1. Internal financial control is a continuous process consisting of a set of procedures and activities organized by the Institution and aimed at improving the efficiency of using budget funds, improving the quality and reliability of budget reporting, and eliminating possible violations of the current legislation of the Russian Federation.

2.2. Internal financial control is carried out for:
compliance with the requirements of budget legislation;
observance of financial discipline;
efficient use of material, labor and financial resources in accordance with the approved norms (standards);
expediency of financial and economic operations;
proper budgetary accounting, ensuring its accuracy and completeness;
correct preparation of budget reports;
ensuring the safety of property and the existence of obligations.

2.3. Internal financial control contributes to:
implementation of the activities of the Institution in the most efficient and effective way;
ensuring the implementation of the strategy and tactics of the management of the Institution;
generation of timely and reliable financial and management information.

2.4. Internal financial control is based on the following principles:
the head of the Institution is interested in organizing and ensuring internal financial control;
in the implementation of internal financial control, all departments of the Institution interact;
the subjects of internal financial control demonstrate competence and integrity in the performance of their functions;
the subjects of internal financial control are personally responsible for the implementation of their duties, while the same duty cannot be entrusted to two or more subjects;
procedures and measures of internal financial control are developed in such a way as to optimize their degree of usefulness with an acceptable level of their labor intensity;
internal financial control is carried out continuously, and based on the results of its effectiveness assessment, it is developed and improved.

3. Organization of internal financial control

3.1. The subjects of internal financial control are persons who carry out procedures and measures of internal financial control:
officials (employees) of the Institution in accordance with their duties;
heads of departments and (or) senior employees in accordance with their duties;
commission for internal financial control in accordance with its functions and powers;
Head of the Institution and (or) his deputies.
Subjects of internal financial control, within their competence and in accordance with their official duties, are responsible for the development, documentation, implementation, monitoring and development of internal financial control.
The subjects of internal financial control, who have committed shortcomings, distortions and violations, bear disciplinary responsibility in accordance with the requirements of the Labor Code of the Russian Federation.

3.2. The objects of internal financial control are subject to verification:
estimate (planning) documents (plans of financial and economic activity, estimates, cost rates, calculations of planned (normative) cost);
agreements and contracts (with suppliers and contractors, with buyers and customers);
documents that determine the organization of accounting, preparation and reporting (accounting policy, regulation on the commission for the receipt and disposal of assets, regulation on the inventory commission, and others);
budgetary accounting (completeness and accuracy of data, registration of primary documents and accounting registers, compliance with the norms of the current legislation when maintaining records);
budgetary, statistical, tax and other reporting;
property of the institution (availability, operating conditions, security measures, reasonableness of repair and maintenance costs);
obligations of the institution (availability, reasons for formation, timeliness of debt repayment);
labor relations with employees (the procedure for issuing orders, the rules for calculating wages, assigning pensions and benefits, the procedure for considering labor disputes, compliance with labor laws);
applied information technologies (capabilities of application software, degree of their use, mode of operation, efficiency of use, measures to restrict unauthorized access, automated verification of data integrity and consistency, etc.).

3.3. Internal financial control is carried out in three forms:
preliminary internal control - a set of procedures and measures aimed at preventing possible erroneous and (or) illegal actions before the completion of a financial and economic transaction (a number of financial and economic transactions);
current internal control - a set of procedures and measures aimed at preventing erroneous and (or) illegal actions in the course of a financial and economic transaction (a number of financial and economic transactions);
follow-up control - a set of procedures and measures aimed at identifying and preventing erroneous and (or) illegal actions and shortcomings after the completion of a financial and economic transaction (a number of financial and economic transactions).

3.4. Internal financial control is carried out in the following ways:
individual procedures and measures of systematic internal financial control;
scheduled inspections;
unscheduled checks.

3.5. Certain procedures and activities are developed by the internal financial control commission and systematically carried out by officials (employees) of the institution and heads of structural divisions (permits, approval sheets, monitoring, etc.).

3.6. Scheduled and unscheduled inspections are carried out by the Internal Financial Control Commission.

4. Functionality of the Internal Financial Control Commission

4.1. The composition of the commission for internal financial control is established by the order of the head of the Institution, which indicates:
a person who is the chairman of the commission for internal financial control;
persons who are members of the commission for internal financial control;
term of office of the said persons.

4.2. Chairman of the Internal Financial Control Commission:
allocates duties among the members of the commission for internal financial control and organizes the work of the commission for internal financial control;
convene and hold meetings (meetings) on issues within the competence of the Internal Financial Control Commission;
requests from the structural subdivisions of the Institution the necessary documents and information;
has the right to receive explanations (comments) from employees of the Institution necessary for the implementation of procedures and measures of internal financial control;
in agreement with the head of the Institution, invites employees of the Institution to conduct inspections, internal investigations, meetings, etc.

4.3. The Commission for Internal Financial Control in its activities is guided by the current legislation of the Russian Federation, other regulatory legal acts, the Charter of the Institution, these Regulations.

4.4. Before the beginning of the current year, the Commission for Internal Financial Control develops a Control Action Plan for the current year (including certain procedures and measures for systematic internal financial control). The plan of control measures for the current year is approved by the head of the institution.

4.5. The list of individual procedures and measures of systematic internal financial control in accordance with the Plan of control measures approved by the head of the Institution for the current year is brought by the internal financial control commission to the responsible officials (employees) of the institution and heads of structural divisions. For each procedure (measure) the following shall be indicated:
form of internal financial control (preliminary, current, subsequent);
description of the procedure (measure);
procedure tasks (activities);
the frequency of the procedure (measure);
responsible persons;

4.6. Scheduled audits are carried out by the internal financial control commission in accordance with the Plan of control measures for the current year approved by the head of the Institution, which indicates for each scheduled audit:
the subject and objects of the scheduled inspection;
timing of scheduled inspections.

4.7. Unscheduled audits are carried out by the Internal Financial Control Commission on issues in respect of which there is information and (or) a sufficient probability of occurrence of violations, illegal and (or) erroneous actions. The basis for conducting an unscheduled inspection is the order of the head of the Institution, which indicates:
subject and objects of unscheduled inspection;
list of control procedures and measures;
timing of an unscheduled inspection.

4.8. After a scheduled (unscheduled) audit, the internal financial control commission analyzes its results and draws up an audit report, which is submitted to the head of the Institution for approval.

4.9. The audit report is signed by all members of the commission for internal financial control and contains the following information:
subject and objects of verification;
timing of the audit;
characteristics and condition of the objects to be checked;
a list of control procedures and measures (forms, types, methods of internal financial control) that were applied during the audit;
description of the revealed violations (errors, shortcomings, distortions), the reasons for their occurrence;
a list of measures to eliminate identified violations (errors, shortcomings, distortions) with an indication of the timing, responsible persons and the expected results of these activities;
recommendations for preventing further possible violations (errors, shortcomings, distortions);
proposals for improving internal financial control;
summarizing conclusions.
If in the course of the audit the persons who committed the occurrence of violations (errors, shortcomings, distortions) were identified, then they provide the Internal Financial Control Commission with written explanations on issues related to the results of the audit. The explanations received are attached to the inspection report.

4.10. The Commission for Internal Financial Control controls the implementation of measures to eliminate violations (errors, shortcomings, distortions) identified as a result of:
individual procedures and measures of systematic internal financial control;
scheduled and unscheduled inspections;
external control measures.
Upon the expiration of the period established for the implementation of these activities, the internal financial control commission informs the head of the Institution about the implementation of activities or their non-performance, indicating the reasons.

4.11. Annually, the Commission for Internal Financial Control submits to the Head of the Institution a report on the work done, which includes information on:
on the results of the implementation of certain procedures and measures of systematic internal financial control;
on the results of scheduled and unscheduled inspections;
on the results of external control activities;
on the implementation of measures to eliminate and prevent further identified violations (errors, shortcomings, distortions);
on the effectiveness of internal financial control.

5. Final provisions

5.1. All changes and additions to this Regulation are approved by the head of the Institution.

5.2. This Regulation is subject to application to the extent that it does not contradict the legislation of the Russian Federation and other regulatory legal acts, as well as the Charter of the institution.

5.3. In the event of a change in the legislative acts of the Russian Federation, other regulatory legal acts or the Charter of the institution, the clauses of these Regulations that conflict with them shall not apply until the relevant changes are made to them.

Problems of financial control in 2017

One of the most important directions of modern Russian economic policy is the organization of effective financial control over the completeness of the formation and timeliness of state revenues, as well as the legality and efficiency of the use of budget funds and the disposal of state property.

Since Russia switched to the mechanism of market regulation of commodity-money flows, domestic production and economic activity of Russian business have reached a decent level. A special place and relevance in public administration was taken by the issue of creating an effective system of state financial control. At present, there is no scientific theory of control in Russia: the issues of organization, legal regulation and methodology of financial control have not been developed, the process of forming certain types of control has not been completed, the essence of budget control has not been studied, and a unified concept of the state financial control of the country has not been developed.

In order to exercise state financial control that meets the requirements of a democratic society and contributes to a more efficient development of the Russian financial system, it is necessary to solve the following problems:

1. Lack of a single definition of "financial control". In theory, there are: 1) control over the maintenance of financial documentation, its compliance with established norms and rules; 2) control over compliance with laws and regulations in the implementation of financial transactions, transactions by legal entities and individuals.

2. Lack of a statutory classification of types of financial control. The “Model Law on State Financial Control”, which is purely advisory in nature, mentions the following types of financial control: “... subsequent control is carried out based on the results of business transactions with state funds by public authorities, legal entities and individuals. Based on the results of subsequent control measures, acts are drawn up that have legal force ... "or" ... current control is carried out at the stage of economic and financial operations for the formation and use of public funds by public authorities, legal entities and individuals on the basis of data from primary documents, operational accounting, inventories and visual observation ... "etc.

3. The problem of developing a unified concept of state financial control as a system of generally accepted views on the goals, methods, forms and tasks of state financial control, the solution of which is significant for the improvement of this institution. Therefore, the first and most important step in creating a nationwide system of state financial control is the development and adoption of its concept.

4. The absence of a federal law that defines the possibilities of state financial control in relation not only to budgetary institutions, but to all legal entities, also creates real obstacles to solving the problems of the country's financial policy. Of great and fundamental importance is the strict establishment of the tasks and objectives of state financial control. Another conceptual problem is whether it is necessary to establish provisions in the federal law on the formation and functioning of state financial control bodies of a subject of the Federation? The solution of a legitimate issue is extremely necessary in order for the entire system of unified state financial control in the country to be built on general principles.

I would like to note that this issue was raised when the GARANT Information Agency hosted an Internet conference of the Chairman of the Accounts Chamber of the Russian Federation Sergey Vadimovich Stepashin. The head was asked about the need to adopt the Federal Law “On financial control in the Russian Federation” and about how well the unified system of state control is now formed, to which he replied: “... the need for a special law on financial control could become irrelevant if in the new Budget Code introduced a section on financial control, which legally regulates the entire system of state audit ... there are too many inspection bodies in the country. It is necessary to distinguish between internal (this is a structure that works both in the Ministry of Finance and in other ministries and departments) and external financial control (this is the Accounts Chamber). And most importantly, a unified plan of control measures is needed. In the executive branch, this unified plan is controlled by the President's Control Department. All inspections should be systematized, uniform standards should be created.”

5. One of the main problems of the effective functioning of state financial control is the lack of adequate measures of legal responsibility for violators of budget legislation. Responsibility for violations in the field of budget legislation is established by the Budget Code of the Russian Federation, which provides for 23 types of violations of budget legislation, and the Code of Administrative Offenses of the Russian Federation, which provides for 3 types of violations of budget legislation. Criminal liability has been introduced for the misuse of budgetary funds and funds from state non-budgetary funds (Article 285.1 and Article 285.2 of the Criminal Code of the Russian Federation).

6. A serious obstacle to the successful implementation of economic reforms, among others, is the rather cumbersome structure of state financial control bodies. The tasks of the state financial control bodies are not specific enough, the boundaries of their responsibility are blurred, and their activities are poorly coordinated. They should interact more closely with each other while maintaining the responsibility of each body for its area of ​​control.

At present, the Russian Federation has developed a tiered structure of subjects of state financial control. The distribution by levels of subjects of state financial control follows from the powers of these bodies in relation to the objects of control and to each other. In general, the tiered system of state financial control has received significant development over the past decade, which cannot be said about such an important component as internal financial control, which in Russia has traditionally been focused on verifying compliance with the targeted and rational use of public financial resources and state property.

7. One of the key problems remains the problem of training personnel for control bodies. The need for regular training and professional development, the participation of employees of control bodies in various educational institutions.

Summarizing the above, we can identify the following ways to solve the problems of financial control:

1. Creation of methodological foundations of financial control. A good methodology will allow you to get clear guidelines, correctly define the goals and objectives of control, formulate the principles and ethical standards of control.
2. Adoption of a unified concept of state financial control and the creation of a single legal framework, namely state control, within which a mechanism for the interaction of all financial control bodies would be prescribed.
3. Raise the level of responsibility for the control of state officials for violation of the requirements of the law on the execution of budgets at various levels and budgets of extra-budgetary funds, as well as responsibility for failure to comply with the instructions of control bodies.
4. Improving internal financial control, in particular, restructuring the work of subjects of control activity, introducing effective methods of state financial control (audit of efficiency and effectiveness).

Thus, the construction of a unified and effective system of state control, a healthy and efficient system of public finances and a successful economic policy of the country as a whole depends on the timely resolution of these organizational and structural issues, on improving the legal regulation of the status of bodies and the organizational structure of control, and the successful implementation of the results of scientific research. .

Internal financial control in a budget institution in 2017

In accordance with paragraph 2 of Instruction N 157n, budgetary institutions must carry out accounting in accordance with the requirements of the Budget Code, the Law on Accounting, Instruction N 157n and other regulatory legal acts of the Russian Federation regulating accounting. By virtue of Art. 19 of the Law on Accounting, institutions are obliged to independently organize and exercise internal control over the facts of economic life. Recall that the facts of economic life mean a transaction, event, operation that have or are able to have an impact on the financial position of the institution, the financial result of its activities and (or) cash flow. We will talk about how to organize and implement internal control in the article.

Internal control is understood as a process aimed at obtaining sufficient confidence that an economic entity provides:

The efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, the safety of assets;
- reliability and timeliness of financial statements;
- compliance with applicable laws, including when committing the facts of economic life and maintaining accounting records.

The internal control system includes a set of organizational structure, methods and procedures adopted by the management of a budgetary institution as a means for the orderly and efficient conduct of financial and economic activities, which, among other things, includes supervision and verification organized within this institution and by its forces:

Compliance with legal requirements;
- accuracy and completeness of accounting documentation;
- timely preparation of reliable financial statements;
- prevention of errors and distortions;
- execution of orders and orders;
- Ensuring the safety of the property of the institution.

The tasks of the internal control system are:

Establishing the compliance of ongoing financial transactions in terms of financial and economic activities and their reflection in accounting and reporting with the requirements of regulatory legal acts;
- determination of compliance of ongoing operations with regulations, powers of employees;
- compliance with the prescribed technological processes and operations in the implementation of functional activities. To this end, the institution must develop and approve a regulation on internal financial control. The specified provision can be both an independent normative act of the institution, and an integral part of its accounting policy.

The internal control system may include the following elements:

1. The control environment includes the attitude, awareness and actions of management regarding the institution's internal control system, as well as an understanding of the significance of such a system for the institution's activities. The control environment affects the awareness of employees regarding control. It is the basis for an effective internal control system that maintains discipline and order.

The control environment is a set of principles and standards for the operation of an institution that define a common understanding of internal control and requirements for internal control at the level of the institution as a whole. It reflects the management culture of an economic entity and creates the proper attitude of the staff towards the organization and implementation of internal control.

2. Risk assessment is the process of identifying and (if possible) eliminating business risks and their likely consequences. For the purposes of financial (accounting) reporting, it is important how, in the risk assessment process, management identifies risks related to financial (accounting) statements, determines their significance, assesses the likelihood of their occurrence and decides how to manage them.

3. Control activities include policies and procedures that help ensure that management's instructions are followed. These actions can be carried out manually or using information systems, have different purposes and are applied at various organizational and functional levels.

The following internal control procedures may be used by the institution:

Documenting. For example, entries in accounting registers should be made on the basis of primary accounting documents, including accounting statements. Significant estimates included in the accounting (financial) statements should be based on calculations;
- confirmation of compliance between objects (documents) or their compliance with established requirements. For example, when accepting primary accounting documents for accounting, their execution should be checked for compliance with legal requirements. These internal control procedures also include procedures for controlling related transactions, in particular, the correlation of the transfer of funds in payment for material assets with the receipt and posting of these assets;
- authorization (authorization) of business transactions, which confirms the eligibility of the transaction and, as a rule, is performed by personnel of a higher level than the initiator of the transaction. For example, an employee's expense report must be approved by a manager;
- data reconciliation. For example, to confirm the amounts of receivables and payables of an institution, reconciliation of its settlements with suppliers and buyers should be carried out; cash account balances must be reconciled with cash balances according to the cash book;
- division of powers and rotation of duties. In order to reduce the risk of errors and abuses, the powers to prepare primary accounting documents, authorize (authorize) a business transaction and reflect the results of business transactions in accounting, as a rule, should be assigned to different persons for a limited period;
- physical control, including security, access restriction, inventory of objects;
- supervision. These internal control procedures involve assessing the achievement of set goals or indicators. For example, assessing the correctness of the performance of business and accounting operations, the accuracy of budget estimates (plans of financial and economic activities), compliance with the established deadlines for compiling financial statements;
- procedures related to computer processing of information and information systems, among which, as a rule, there are general computer control procedures and application level control procedures. General computer control procedures include rules and procedures governing access to information systems, data and directories, rules for implementing and maintaining information systems, data recovery procedures and other procedures that ensure the uninterrupted use of information systems. Application-level control procedures include, in particular, logical and arithmetic data validation in the course of processing information about the facts of economic life (checking the correctness of filling in document fields, controlling entered amounts, automatic data reconciliation, reports on transactions and errors, etc.).

4. High-quality and timely information ensures the functioning of internal control and the possibility of achieving its goals. The main source of information for decision-making is the information systems of the institution. The quality of the information stored and processed in them can significantly affect the management decisions of the institution, the effectiveness of internal control.

The personnel information system can take such forms as internal regulations of activity, guidelines for the preparation of financial (accounting) statements, instructions and instructions. Bringing information to the attention of employees can be carried out using electronic communication, orally and through orders from management.

5. One of the important duties of the head of an institution is the creation and maintenance of an internal control system in a continuous operation mode. The assessment of internal control is carried out in relation to all other elements of internal control in order to determine their effectiveness and efficiency, as well as the need to change them. An assessment of internal controls should be carried out at least once a year.

How to organize internal control in an institution

The internal control exercised by the institution may include the following types:

Financial - checking the conduct of operations in accordance with applicable laws and other regulations and their correct reflection in accounting and reporting;
- administrative - checking the conduct of operations by authorized persons in strict accordance with their powers, defined by job descriptions.

Internal financial control in an institution can be carried out in the following forms:

Preliminary control - carried out before the start of a business transaction. It allows you to determine how appropriate and legitimate this or that operation will be. So, for example, the control measure related to the preliminary control is the analysis of the compliance of the concluded contracts with the approved plan of financial and economic activity;
- current control - conducting a daily analysis of compliance with budget execution procedures, preparing budget reports and maintaining budget records, monitoring the targeted spending of funds by subordinate institutions, assessing the efficiency and effectiveness of spending budget funds to achieve goals, objectives and target forecast indicators by management units, subordinate institutions ;
- follow-up control - carried out following the results of business transactions. It is carried out by analyzing and checking accounting documentation and reporting, conducting inventories and other necessary procedures. Follow-up control is carried out by carrying out both scheduled and unscheduled inspections. Scheduled inspections are carried out with a certain frequency: in accordance with the approved plan or within the time limits established by the budget (accounting) legislation (for example, before the preparation of annual budget reports).

The main objects of scheduled inspection are:

Compliance with the legislation of the Russian Federation, which regulates the procedure for maintaining accounting records and compliance with accounting policies;
- correctness and timeliness of reflection of all business transactions in budget accounting;
- completeness and correctness of documenting operations;
- timeliness and completeness of the inventory;
- Reliability of reporting.

During an unscheduled inspection, control is carried out on issues in respect of which there is information about possible violations.

Conducted control activities can be either continuous or selective. Continuous checks are usually carried out on cash and banking transactions, settlements with accountable persons, payroll personnel, settlements with suppliers and other transactions specified in the verification program. In the case of a selective nature of the work, a systematic sampling method is used. It lies in the fact that the selection of elements is carried out at a constant interval, starting from a randomly selected number. The interval is based on the number of elements of the population (invoices, accounting registers, etc.), while respecting the principle of representativeness, meaning the selection of elements that have characteristics typical of their entire population. The selection provides for the objectivity of the control group (auditor).

Internal financial control procedures include:

Determining the authenticity and correctness of documents, as well as checking the reflection of primary documents in budget accounting;
- arithmetic verification, which consists in assessing the arithmetic accuracy of the data reflected in primary documents and in budget accounting;
- comparison of documents, that is, reconciliation of documents with documents issued by other structural divisions, to verify the reliability of operations and identify violations and errors;
- analysis and assessment of the compliance of accounting and reporting;
- verification of the compliance of the performed operations with the current legislation, regulatory documents, internal documents.

Internal control procedures are performed:

The employee himself (self-control);
- by a senior officer (mutual control), - immediately after the completion of the operation;
- by the head of the structural unit - when approving all documents coming from the unit.

The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined by the internal documents of the institution, including the provisions on the relevant structural units, as well as the organizational and administrative documents of the institution and job descriptions of employees.

To organize internal financial control in an institution, the question of who will carry it out must be resolved:

1) a separate structural unit is created in the institution - the department of internal financial control with subordination to the head of the institution (or a separate position of the auditor is introduced);
2) control functions are assigned to all departments and services of the institution.

The choice of control construction option depends on the expected scope of work, the structural features of the institution, the competence of specialists, etc.

The purpose of the work of the internal financial control department is determined by the management of the organization and is aimed at maintaining effective control over the work of various levels of management. Depending on the external conditions of the institution, its size, organizational structure and activities, the location of its separate divisions, the principles of organizing internal control differ.

The activities of the internal control department (auditor) are carried out in accordance with the regulation on the internal control department. This document is approved by the order of the head of the institution and is an important legal act that determines the formation procedure, legal status, responsibilities, and organization of the work of the internal control department (auditor).

If the institution does not have a separate structural unit - the internal financial control department, then it is necessary to create an internal control commission.

In this case, the system of subjects of internal control includes:

Head of the institution and his deputies;
- commission for internal control;
- managers and employees of the institution at all levels.

Structural divisions of the institution organize internal financial control at the following levels:

Employee - performance of control functions within the framework of official duties in accordance with the principles of consistency, continuity, efficiency and mass character;
- structural subdivision - carrying out regular operations and internal financial control procedures carried out by department employees, senior employees, and heads of departments;
- commissions - carrying out control measures for internal control in accordance with the work plan of the commission and on the basis of instructions from the head of the institution.

The system for monitoring the state of accounting includes supervision and verification of:

Compliance with the requirements of the legislation of the Russian Federation, which regulates the procedure for the implementation of financial and economic activities;
- Accuracy and completeness of the preparation of documents and accounting registers;
- prevention of possible errors and distortions in accounting and reporting;
- execution of orders and instructions of the management;
- control over the safety of financial and non-financial assets of the institution.

How to document internal control

Actually, the procedure for documenting internal control can be divided into the following stages.

Planning. Planning of internal control measures is the most important stage of such control. Planning of control activities is carried out by drawing up and approving a plan of control activities for the calendar year.

In the plan of control activities for each control measure, the period to be checked, the form of the control measure, the period for carrying out the control measure, and responsible executors are established. The developed plan should be approved by the head of the institution.

Carrying out a control activity (as part of the follow-up control) should be preceded by the stage of drawing up an inspection program.

The following questions may be included in the program:

Preservation of funds and strict reporting forms: completeness and timeliness of posting cash to the cash desk, legality of debiting funds, execution of incoming and outgoing cash documents, compliance with the procedure for conducting cash transactions, the established limit of cash balance at the cash desk;
- verification of the legitimacy of banking operations;
- the legitimacy of the formation and use of the payroll fund, including for bonuses and material assistance;
- compliance with the established procedure for issuing advances for the report;
- ensuring the safety of inventory items: the completeness of accounting for material assets, the availability of written agreements with responsible persons on full liability, the correctness of accounting and execution of documents for the acceptance and issuance of material assets by materially responsible persons, the compliance of these data with accounting data, the legitimacy of writing off material valuables (including fixed assets, fuel, building materials, spare parts and other inventories), the timeliness of the inventory, the quality of the results and the adoption of measures;
- the status of accounts receivable and accounts payable as of reporting dates: the legitimacy of settlements on mutual obligations, the reality of accounts payable and accounts receivable in terms of the timing and nature of its occurrence, the availability of reconciliation acts;
- reliability of accounting and reporting: compliance of synthetic and analytical accounting data, accounting data and accounting data.

Registration of control results. The results of the preliminary and current control are drawn up in the form of memos addressed to the head of the institution, which may be accompanied by a list of measures to eliminate shortcomings and violations, if any, as well as recommendations to avoid possible errors. In the event that a separate internal control department is not created in the institution, and the control itself is carried out by the employees of the accounting department, the regulation on internal control should specify the frequency with which these employees should provide information on the control measures taken.

The results of the subsequent control are drawn up in the form of an act signed by all members of the commission, which is sent with an accompanying memo to the head of the institution.

The verification report must include the following information:

Verification program (approved by the head of the institution);
- the nature and condition of accounting and reporting systems;
- types, methods and techniques used in the process of conducting control activities;
- analysis of compliance with the legislation of the Russian Federation, which regulates the procedure for the implementation of financial and economic activities;
- conclusions about the results of the control;
- a description of the measures taken and a list of measures to eliminate the shortcomings and violations identified during the subsequent control, recommendations to avoid possible errors.

The regulation on internal control should specify the deadlines for the transfer of the act to the head of the institution with recommendations for eliminating the identified violations.

Making decisions based on the results of inspections. Employees of the institution who have committed distortions and violations, in writing, provide the head of the institution with explanations on issues related to the results of the control.

Based on the results of the audit, the chief accountant of the institution (or a person authorized by the head of the institution) develops an action plan to eliminate the identified shortcomings and violations, reflecting the deadlines and responsible persons, which is approved by the head of the institution.

After the expiration of the established period, the chief accountant immediately informs the head of the institution about the implementation of measures or their non-fulfillment, indicating the reasons.

• 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 the 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 with a high level of legality in the field of formation, distribution and use of funds is one of the main criteria of the rule of law.

Legislative regulation of 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 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 extra-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:

1. 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)
2. 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" dated December 30, 2001 No. 195-FZ (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 managers (managers) of the federal budget (the budget of the state extra-budgetary 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 clause 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 of April 14, 2015 N 357, of April 23, 2016 N 340), this Decree approved the rules for the implementation of the main administrators of federal budget funds, chief administrators of federal budget revenues, as well as the procedure for exercising internal financial control, methods 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 the exercise by the Federal Treasury of powers to control the financial and budgetary sphere” (as amended by Decrees of the Government of the Russian Federation of October 29, 2014 No. 1114, of April 13, 2016 No. .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.

The constituent entities of the Russian Federation have adopted numerous legal acts regulating relations in the field of financial control, including municipal ones. 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 the 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 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 is an urgent 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

1. Arabyan KK Unified concept of financial control in the Russian Federation // Auditor. - 2014. - No. 2. - S. 49–54.
2. Belonozhko M.L. State and municipal finance: textbook / M.L. Belonozhko, A.L. Scythian. - St. Petersburg: Information Center "Intermedia", 2014. - 208 p.
3. Izmodenov, A. K. Budget control [Text]: textbook / A. K. Izmodenov; Ministry of Education and Science of the Russian Federation, Ural. state economy un-t. - Yekaterinburg: Ural Publishing House. state economy un-ta, 2013. - 292 p.
4. 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.
5. "BUDGET CODE OF THE RUSSIAN FEDERATION" (BC 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
6. "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
7. "The Constitution of the Russian Federation" (adopted by popular vote on 12/12/1993) (subject to amendments introduced 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

Financial control— is a set of actions and operations to check the financial and related issues of the activities of business entities and management using specific forms and methods of its organization.

The subject of financial control are business transactions, that is, any actions that lead to a change in the value of property of any kind or obligations of any kind.

The object of financial control is monetary relations. The objects of financial control are all participants in the budget process without exception, as well as other recipients of funds from the budget. At the same time, it should be taken into account that organizations that are not budgetary can also fall under the objects of state and municipal control. In particular, in accordance with paragraph 1 of Article 269 of the RF BC, the main managers of budgetary funds have the right to conduct inspections of subordinate state (municipal) unitary enterprises. They also have the right to conduct inspections of other organizations from among the recipients of subsidies and subventions.

Thus, the objects of control measures can be:

• state and territorial bodies of state power
• local authorities and their structural subdivisions;
• institutions and organizations of all forms of ownership, financed from budgetary funds or receiving state assistance in the form of subsidies, subsidies, subventions, transfers, etc.;
• joint-stock and other organizations with state participation;
• state off-budget funds.

The main goal of state financial control is to ensure compliance with the requirements of the current legislation in the field of financial activity, to maximize the flow of funds to the treasury, to prevent their misuse, the efficient use of financial resources and obtaining the greatest return.

Depending on the subject of control, state and non-state control is carried out.

Table 6.1.

The structure of state financial control bodies in the Russian Federation

Subjects of control in legislative (representative) bodies of state power and representative bodies of local self-government	Subjects of control in the executive bodies of state power and local self-government
I. At the federal level
Accounts Chamber of the Russian Federation	Main control department of the President of the Russian Federation Ministry of Finance of the Russian Federation Federal Treasury of the Russian Federation The Federal Tax Service Federal Customs Service of the Russian Federation Ministries and departments are the main managers, managers of budgetary funds of the federal budget RF Pension Fund RF Social Insurance Fund Compulsory Medical Insurance Fund
Legislative body of the subject of the Russian Federation Chamber of Control and Accounts of a Subject of the Russian Federation	Financial authorities of the subject of the Russian Federation Treasury of the subject of the Russian Federation Territorial bodies of federal ministries and departments Department of the Federal Tax Service of the Russian Federation Sectoral governing bodies are the main managers, managers of the budget funds of the constituent entity of the Russian Federation Territorial Compulsory Medical Insurance Fund
III. At the municipal level
Representative body of the municipality Chamber of Control and Accounts of the municipality	Financial Department of the Administration of the Municipal Formation Management bodies, managers of local budget funds Local branches of territorial bodies of social non-budgetary funds

State financial control - control of legislative and executive authorities (Table 6.1.), As well as specially created institutions, over the financial activities of all economic entities, which includes:

• Budget control;
• Tax and customs control;
• Currency control;
• Monetary control;
• Insurance control.

Its main goal of state financial control is the expediency and efficiency of the execution of the state budget and extrabudgetary funds.

Classification of types of financial control

• Required
• Initiative

Depending on the timing

• Preliminary
• Current (operational)
• Subsequent

Depending on the direction

• Compliance control
• Financial reporting control
• Efficiency control

Economic subjects of audit control: enterprises and associations, organizations and institutions, banks, credit institutions, as well as their unions and associations, commodity and stock exchanges, insurance organizations, extra-budgetary funds, investment, public funds.

The main objective of audit control:

• establishing the reliability of the financial statements of an economic entity;
• establishing the compliance of the completed financial business transactions with the current regulatory act.

Types of audit activity:

• audit checks;
• setting, restoration and accounting;
• preparation of financial statements;
• analysis of financial and economic activity;
• assessment of assets and liabilities of business entities;
• advice on various issues.

Auditors and audit firms may not engage in business activities that are not related to the auditor and are not entitled to transfer information received during protection to a third party for use in business activities

There are the following types of audit:

• initiative audit - appointed by the decision of the owners or management of an economic entity;
• mandatory - a mandatory annual audit of the financial statements of a number of organizations, the list of which is established by law.

Public control is implemented on the basis of public institutions and laws that oblige executive authorities to provide information to all interested parties (legal entities and individuals). The mass media, which express the interests of various public organizations, political parties and other structures, play an important role in the organization of public control.

Depending on the initiative of the subject of financial legal relations, mandatory and voluntary financial control can be distinguished.

Mandatory financial control is carried out:

• due to the requirements of the legislation, for example, control by representative (legislative) authorities over the execution of the budget based on the results for the year;
• 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: on their own (internal control), as well as through the involvement of auditors or an audit organization.

According to Art. 265 of the Budget Code of the Russian Federation, there are three main forms of financial control: preliminary, current (operational) and subsequent.

Preliminary financial control is carried out before financial transactions and is of a preventive nature. It provides for an assessment of the financial feasibility of expenditures in order to prevent wasteful and inefficient spending of funds. An example of such control is the preparation and approval of budgets of all levels and financial plans of off-budget funds. Its significance increases when new regulations are introduced to regulate the financial activities of economic entities.

Current (operational) control is carried out in the process of economic and financial transactions, execution of financial plans, budgets. Based on the data of primary documents, operational and accounting, inventory and visual observation, current control allows you to monitor and regulate rapidly changing situations, prevent losses and damages, prevent financial offenses, misuse of financial resources.

The results of the formation and use of financial resources are subject to subsequent control. The completeness of the formation of financial resources, the legality and expediency of their spending in the execution of budgets, the implementation of financial plans of business entities, estimates of budgetary institutions are checked. As a result of the analysis of the use of material, labor and financial resources, the legality of the financial and economic operations performed, and the achieved financial results, an assessment is carried out.

Depending on the direction of financial control is divided into:

• Compliance control (formal control) - assessment of the compliance of the activity of the object of control with the requirements of regulations (including local ones).
• Control of financial reporting - assessment of the correctness and reliability of accounting, reliability, validity and timeliness of presentation of financial statements.
• Efficiency control - assessment of the effectiveness, productivity and economy of the use of resources, the effectiveness of capital management.

Depending on the timing of implementation, financial control is divided into:

1. Operational control (usually within the framework of internal control) is carried out in a planned manner based on the results of a period (week, decade, month, quarter, year).
2. Planned control - is carried out by the control and audit body in accordance with the control and audit work plan, if such a plan is communicated to the object of control.
3. Sudden control - is carried out by the control and audit body in accordance with the control and audit work plan, in the event that such a plan is unknown to the object of control, as well as if there is data on violations in the activity of the object.

Methods of financial control

Financial control by representative authorities. For this purpose, appropriate structures have been created; committees and commissions of the Federation Council and the State Duma, the Accounts Board of the Russian Federation, the Chambers of Control and Accounts of the constituent entities of the Russian Federation.

2. The State Duma Committee on Budget, Taxes, Banking and Finance, the relevant subcommittees carry out expert and analytical work on all financial issues. Thus, the subcommittee on the budget gives its opinion on the draft federal budget. Other sub-committees deal with the evaluation of legislative proposals, respectively, on taxation, banking and financial activities.

Executive authorities of all levels exercise financial control directly within their powers, as well as direct and control the activities of their subordinate management structures, including financial ones.

An important role in the conduct of financial control is played by the methodological guidance provided by the Ministry of Finance to the organization of accounting in the country, as well as the certification of auditing and licensing of audit activities (this does not include the audit of banks).

5. The Federal Treasury (the Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, exercises law enforcement functions to ensure preliminary and current control over the conduct of operations with federal budget funds by the main administrators, administrators and recipients of federal budget funds.

6. Federal Tax Service of the Russian Federation. Tax authorities have the right, in accordance with tax legislation, to check any monetary documents from legal entities and individuals, including joint ventures, foreign citizens and stateless persons; receive from them the necessary certificates and information (with the exception of those constituting a commercial secret); control compliance by economic entities with tax legislation and the correctness of tax calculation; inspect any production, storage and retail premises used for generating income; apply coercive measures against officials and citizens, including the seizure of relevant documents and the suspension of operations on bank accounts. Tax inspectorates also have the right to impose administrative fines and enforce collection of tax arrears to the budget.

7. The Federal Customs Service of the Russian Federation exercises control and supervision in the established field of activity:

• for compliance with the customs legislation of the Customs Union, the legislation of the Russian Federation on customs affairs, as well as regulatory legal acts adopted in accordance with them;
• for the correct calculation and timely payment of anti-dumping, special and countervailing duties;
• for currency transactions related to the movement of goods across the customs border of the Customs Union, as well as the import of goods into the Russian Federation and their export from the Russian Federation;
• for foreign trade barter deals.

8. A special role in the implementation of financial control belongs to the Central Bank of Russia (CB RF). The Bank of Russia supervises the activities of credit institutions and banking groups; regulates, controls and supervises the activities of non-credit financial organizations in accordance with federal laws; exercises control and supervision over compliance by issuers with the requirements of the legislation of the Russian Federation on joint-stock companies and securities; carries out regulation, control and supervision in the field of corporate relations in joint-stock companies; organizes and implements currency regulation and currency control in accordance with the legislation of the Russian Federation.

The Bank of Russia monitors the state of the financial market of the Russian Federation, including to identify situations that threaten the financial stability of the Russian Federation.

The Bank of Russia is the body of banking regulation and banking supervision. The Bank of Russia constantly monitors compliance by credit institutions and banking groups with the laws of the Russian Federation and Bank of Russia regulations. For these purposes, the Bank of Russia has a Banking Supervision Committee.

The Bank of Russia is a body that regulates, controls and supervises non-credit financial institutions and (or) their area of ​​activity in the financial markets in accordance with federal laws through a permanent body - the Financial Supervision Committee, which unites the heads of structural divisions of the Bank of Russia that ensure performance of its supervisory functions. The Financial Supervision Committee makes decisions on the main issues of regulation, control and supervision in the field of financial markets.

Accounts Chamber of the Russian Federation

The Accounts Chamber of the Russian Federation is a permanent supreme body of external state audit (control), accountable to the Federal Assembly of the Russian Federation. The Accounts Chamber carries out its activities on the basis of the principles of legality, efficiency, objectivity, independence, openness and publicity.

The tasks and functions assigned by the current legislation to the Accounts Chamber make it one of the key elements of the system of public control over the spending of national resources, as well as a tool for harmonizing short-term socio-economic decisions that give a “quick effect” with the long-term interests of society and the strategic goals of social development .

The Chairman of the Accounts Chamber is appointed by the State Duma for a term of six years on the proposal of the President of the Russian Federation. The Deputy Chairman of the Accounts Chamber is appointed to the position by the Federation Council for a period of six years on the proposal of the President of the Russian Federation. The Federation Council and the State Duma appoint six auditors of the Accounts Chamber for a period of six years on the proposal of the President of the Russian Federation.

The activities of the Accounts Chamber of the Russian Federation are carried out in accordance with the Constitution of the Russian Federation and the Federal Law of 05.04.2013 N 41-FZ “On the Accounts Chamber of the Russian Federation”, as well as the Budget Code of the Russian Federation

The location of the Accounts Chamber is the city of Moscow.

The structure of the Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The Chairman manages the Accounts Chamber of the Russian Federation, organizes its work, the auditors head certain areas of activity. The apparatus consists of inspectors who directly organize and conduct control.

The tasks of the Accounts Chamber are:

1) organizing and exercising control over the targeted and effective use of federal budget funds, budgets of state non-budgetary funds;

2) audit of the feasibility and effectiveness of achieving the strategic goals of the socio-economic development of the Russian Federation;

3) determining the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for the formation, management and disposal of federal and other resources within the competence of the Accounts Chamber, including for the purposes of strategic planning of the socio-economic development of the Russian Federation;

4) analysis of identified shortcomings and violations in the process of formation, management and disposal of federal and other resources within the competence of the Accounts Chamber, development of proposals for their elimination, as well as for improving the budget process as a whole within the competence;

5) assessing the effectiveness of providing tax and other benefits and benefits, budget loans at the expense of the federal budget, as well as assessing the legality of providing state guarantees and guarantees or securing the fulfillment of obligations in other ways for transactions made by legal entities and individual entrepreneurs at the expense of federal and other resources , within the competence of the Accounts Chamber;

6) determining the reliability of the budget reporting of the chief administrators of the federal budget and the budgets of the state off-budget funds of the Russian Federation and the annual report on the execution of the federal budget, the budgets of the state off-budget funds of the Russian Federation;

7) control over the legality and timeliness of the movement of funds from the federal budget and funds from state off-budget funds in the Central Bank of the Russian Federation, authorized banks and other credit organizations of the Russian Federation;

8) ensuring, within its competence, measures to combat corruption.

The Accounts Chamber carries out an external state audit (control):

• in relation to federal state bodies (including their offices), bodies of state non-budgetary funds, the Central Bank of the Russian Federation, federal state institutions, federal state unitary enterprises, state corporations and state companies, business partnerships and companies with the participation of the Russian Federation in their statutory ( share) capitals;
• in relation to state bodies of the constituent entities of the Russian Federation (including their offices), local governments within the competence established by the Budget Code of the Russian Federation and this Federal Law;
• in relation to legal entities (with the exception of those specified in Part 1 of this article), individual entrepreneurs, individuals - manufacturers of goods, works, services in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the federal budget, contracts on the use of federal property (management federal property), agreements (agreements) on the provision of state guarantees of the Russian Federation, credit institutions engaged in certain operations with federal budget funds, in terms of their compliance with the terms of agreements (agreements) on the provision of funds from the federal budget.

State financial control is an integral part of the public administration system.

At present, much attention is paid in Russia to the organization of an effective mechanism of state financial control. This is primarily due to the fact that the market form of economic relations, the federal type of government create additional problems associated with manageability and controllability at the federal, regional and local levels.

The key tasks of state financial control at the present stage are:

Identification of the actual state of affairs;
comparison of the final result with the intended goals;
assessment of the situation and selection of corrective measures, if necessary.

The purpose of the state financial control is to uncover deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending material resources at the earliest possible stage, which would make it possible to take corrective measures, and in some cases, bring the perpetrators to justice, receive compensation for the damage caused or take measures to prevent or reduce such violations in the future.

It is worth noting the fact that the modern control function of the public financial management system in the Russian Federation requires serious improvement. The lack of a well-functioning mechanism of state financial control has a negative impact on the effectiveness of the functioning of the entire structure of state power, creates favorable conditions for the flourishing of corruption - the main pain point of the Russian state; hinders the achievement of the strategic goals facing the country.

The need to build an effective system of state financial control in the Russian Federation has been discussed for a long time. There is a huge number of scientific works, publications devoted to this problem. However, despite the efforts made, the issue of building a coherent and efficient system of state financial control and its improvement is still relevant.

Before proceeding directly to the consideration of the problem of improving state financial control in the Russian Federation, let us turn to the theoretical aspect of this concept.

State financial control in the Russian Federation is carried out within the framework of budget legislation. This management activity is regulated by the Budget Code of the Russian Federation, the Federal Laws "On the Budget Classification of the Russian Federation", "On Accounting", on the federal budget for the corresponding year and other federal laws. The Budget Code of the Russian Federation plays a decisive role in regulating legal relations that arise in the process of financial control and execution of budgets at all levels of the budget system of the Russian Federation.

However, it should be noted that the Budget Code of the Russian Federation lacks a meaningful definition of state control. In addition, the interests of the state in the field of finance are not limited to the budget, control activities also apply to the tax, customs, and banking sectors. Considering state financial control as a function of state management of financial flows, it should be noted that this function is to a certain extent carried out by all authorities, moreover, it is of a public nature.

In general, the structure of the state financial control bodies is as follows:

FINANCIAL CONTROL BODIES OF THE RUSSIAN FEDERATION
Legislature				Control bodies of the President of the Russian Federation
Accounts Chamber of the Russian Federation	Chambers of Control and Accounts of the Subjects of the Russian Federation	Chambers of Control and Accounts of Municipalities		Control Department of the President of the Russian Federation		Federal Financial Monitoring Service
Central Bank of the Russian Federation (Bank of Russia)
Control bodies of the Government of the Russian Federation
Federal Customs Service					Ministry of Finance of the Russian Federation
					Federal Treasury
					Federal Service for Financial and Budgetary Supervision
					The Federal Tax Service
Supervisory bodies of the main managers of budgetary funds
Supervisory bodies of ministries and departments			Supervisory bodies of financial control of the constituent entities of the Russian Federation
Control bodies of structural subdivisions of a constituent entity of the Russian Federation			Supervisory bodies of financial control of municipalities
Supervisory bodies of structural subdivisions of municipalities

Legislative (representative) public authorities exercise financial control both directly (in the process of their legislative and administrative activities) and through the regulatory bodies they create: the Accounts Chamber of the Russian Federation, control chambers and other specialized bodies.

The Accounts Chamber of the Russian Federation has a special place in the system of financial control by representative bodies.

The Accounts Chamber of the Russian Federation is a permanent financial control body independent of the Government of the Russian Federation, endowed with broad powers and accountable to the Federal Assembly of the Russian Federation. Its activities are regulated by the Federal Law "On the Accounts Chamber of the Russian Federation".

In accordance with paragraph 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 the Accounts Chamber."

The object of control by the Accounts Chamber of the Russian Federation is the funds of the federal budget, federal off-budget funds and federal property.

The entities subject to the control powers of the Accounts Chamber include:

1) all state bodies (including their offices) and institutions, federal extra-budgetary funds;
2) 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;
3) public associations, non-state foundations and other non-state non-profit organizations, the activities of which are subject to the control powers of the Accounts Chamber in the part related to the receipt, transfer or use of federal budget funds by them, the use and management of federal property, as well as in terms of those granted by federal legislation or federal government bodies of tax, customs and other benefits and benefits.

Thus, the scope of the control powers of the Accounts Chamber in relation to these entities is related to the federal budget, federal off-budget funds and federal property.

Within the framework of the tasks defined by the legislation, the Accounts Chamber has organizational and functional independence. The activities of the Accounts Chamber are aimed at carrying out a number of measures in relation to planned, ongoing and already made public expenditures.

The main tasks of the Accounts Chamber of the Russian Federation include:

Organization and control over the timely execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds in terms of volume, structure and purpose; determining the efficiency and expediency of spending public funds and using federal property;
- assessment of the validity of income and expenditure items of draft federal budgets and budgets of federal extra-budgetary funds;
- financial expertise of draft federal laws, as well as other regulatory legal acts of state authorities that provide for expenses covered by the federal budget or affect the formation of the federal budget and the budgets of federal extra-budgetary funds;
- analysis of identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and the preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole;
- control over the legality and timeliness of the movement of funds from the federal budget and funds from federal extra-budgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation;
- regular submission to the Federation Council and the State Duma of information on the progress in the execution of the federal budget and the results of control measures being taken;
- control over the flow of funds to the federal budget from the privatization of state property, the sale and management of it.

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 are especially highlighted, namely for:

Management and servicing of public debt;
- legality, rationality and efficiency of use of foreign credits and loans received by the Government of the Russian Federation from foreign states and financial organizations;
- efficiency of placement of centralized financial resources issued on a returnable basis;
- provision of government loans, as well as the provision of funds on a gratuitous basis to foreign states and international organizations.

Legislative (representative) bodies of the subjects of the Russian Federation create their own regional control and accounting bodies. They exercise control over the execution of regional budgets, including control over the legal and effective use of funds, the use of regional property and property, etc.

The Control Directorate of the President of the Russian Federation (established by the relevant Decree of the President of the Russian Federation No. 729) performs the functions of control (including verification) of the implementation by federal executive bodies and organizations of federal laws relating to the powers of the President of the Russian Federation, his decrees and orders, as well as control over the implementation of budget messages of the President of the Russian Federation to the Federal Assembly .

The Ministry of Finance of the Russian Federation develops and approves the methodology and methodological support of state financial control, including the procedure for organizing it, exercising control over the execution of the federal budget, applying measures of responsibility for offenses in the financial and budgetary sphere, financial monitoring of the population's money income, etc. The Ministry of Finance of Russia carries out general management, coordination and control of the Federal Tax Service, the Federal Service for Financial and Budgetary Supervision, and the Federal Treasury, which are part of its structure.

The Federal Tax Service (FTS) and its territorial subdivisions monitor compliance with tax laws, keep records of taxpayers and taxable property, conduct desk and on-site audits of the correctness of the calculation, completeness and timeliness of payment of taxes and fees. The Federal Tax Service develops and controls the implementation of tax policy, and also monitors the implementation of planned tax assignments (tax collection plan) and the collection of taxes throughout the country as a whole and through its territorial departments.

When carrying out control activities, the tax authorities of the Federal Tax Service interact with the customs authorities on tax payments collected at the customs border and with the Federal Service for Economic and Tax Crimes of the Ministry of Internal Affairs of Russia. The latter carries out financial and tax investigations, and also, together with the tax authorities (at their request), participates in tax audits. The principles of organizing and conducting tax control by the Federal Tax Service, as well as the list of tax offenses, tax sanctions and the procedure for their application by the tax authorities are established in the first part of the Tax Code of the Russian Federation. The Federal Service for Economic and Tax Crimes is guided by the norms of criminal law.

The Federal Service for Financial and Budgetary Supervision performs the functions of supervision and control in the financial and budgetary sphere and in the field of foreign exchange relations. The control powers of this service are quite wide. It carries out inspections and audits of the legality and efficiency of the use of federal budget funds, extra-budgetary funds and property, supervision of compliance with legislation on financial and budgetary control and supervision of public authorities, controls foreign exchange transactions (with the exception of transactions conducted by credit organizations and currency exchanges) and compliance with the norms of currency regulation and control, forms a unified information system of control and supervision in the financial and budgetary sphere, solves other control tasks.

The Federal Treasury is also an important body of state financial control. It records budgetary funds on single accounts, controls operations on the accounts of the main administrators, administrators and recipients of budgetary funds, as well as commercial banks that carry out operations with budgetary funds, and other participants in the budgetary process in the course of budget execution, as well as budgets of state non-budgetary funds. In the event that facts of misuse of budget funds and other violations of the Federal Treasury are revealed, the Federal Treasury has the right to suspend spending operations on single accounts of budget funds managers and recipients, to demand compliance with budget legislation directly or in cooperation with other federal executive authorities, including law enforcement agencies. The Federal Treasury carries out operations and controls the funds of not only the federal, but also the regional budgets.

The main managers and managers of budgetary funds act not only as a controlled, but also as a controlling entity in relation to the recipients of budgetary funds. The RF BC establishes that the main managers and managers of budgetary funds exercise control over the targeted use of funds, the timely return of budgetary loans and reporting on the use of budgetary funds by budget recipients. The main managers of budgetary funds act as initiators of financial audits of subordinate budgetary institutions, state and municipal unitary enterprises, which are directly carried out by specialized bodies of state financial control.

The Bank of Russia exercises control over the money supply in circulation and banking supervision. The Bank of Russia exercises strict control over cash in circulation, as well as foreign exchange operations of commercial banks and the currency exchange. The supervisory activity of the Bank of Russia in relation to commercial banks consists in their state registration, in issuing and revoking licenses to banks and non-bank credit institutions, in monitoring their compliance with banking and credit legislation, established rules, norms and standards, in monitoring the financial stability and solvency of banks, and as well as their opportunities to participate in the system of insurance of deposits of the population, in the control of illegal legalization by banks of money income of legal entities and individuals obtained by criminal means, and in other control and supervisory actions. In case of revealed violations, the Bank of Russia has the right to deprive commercial banks of licenses or suspend their validity.

In addition, the Central Bank of Russia has become a mega-regulator of the financial market. According to the law on the creation of a mega-regulator, from now on the Central Bank will also monitor non-credit financial institutions, which include microfinance structures, management companies of mutual funds and credit cooperatives.

The Federal Financial Monitoring Service supervises the implementation by organizations and individuals of the legislation on combating the legalization of proceeds from crime and the financing of terrorism, as well as tracking large one-time expenses of the population in order to combat corruption and terrorism. Major banking transactions and purchases of citizens, their transactions with real estate and other valuable property in the amount of more than 600 thousand rubles are subject to monitoring. Commercial banks, real estate companies, shops, pawnshops, professional participants in the securities market are required to report to the Federal Financial Monitoring Service data on these operations and transactions. The information accumulated by the service is subject to processing and analysis. If suspicious transactions are identified, materials on them may be sent to the Federal Tax Service, the Federal Service for Economic and Tax Crimes and other state law enforcement agencies.

The Federal Customs Service is endowed with the functions of conducting customs control. The latter includes control over the implementation of customs legislation, control over the movement of goods, vehicles and currency across the customs border of the Russian Federation, control over the completeness and timeliness of payment of customs duties, taxes and fees levied when moving goods across the customs border of the Russian Federation (VAT and excises). In the event that customs authorities detect violations of customs and tax legislation, they are entitled to apply customs and tax sanctions established by the Customs and Tax Codes of the Russian Federation.

Additions and changes were made to the Budget Code of the Russian Federation, the Code of the Russian Federation on Administrative Offenses, aimed at developing the system of state and municipal financial control.

So, in the new edition of the Budget Code of the Russian Federation, the division of state (municipal) financial control into external and internal, preliminary and subsequent has appeared.

External control for the government will be carried out by the Accounts Chamber (CA), control and accounting bodies of the constituent entities of the Russian Federation and municipalities. The second type of control - internal - will be under the responsibility of the main managers of budgetary funds, the Federal Treasury and the Federal Service for Financial and Budgetary Supervision.

The Code also delimits the powers between financial control bodies, clarifies the budgetary powers of state authorities and local governments to exercise financial control. Regulations on the implementation of internal financial audit are legally fixed.

It should be noted that in world practice, the division of financial control into external and internal has existed since about the 70s of the 20th century. It remains to be hoped that in the very near future in the Russian Federation, as in most developed countries, internal control bodies will take on the main burden of conducting financial audits, and external ones will primarily evaluate the work of internal audit services.

Currently, many experts note that the division of state control into internal and external contributes, in particular, to strengthening the interaction of the Accounting Office with Rosfinnadzor and its territorial bodies, a new constructive stage is being planned, and a draft of a new cooperation agreement has been prepared.

However, some of the powers in the field of compliance with budgetary legislation, similar to the bodies of external and internal control, have not received a clear separation in Russian legislation. In practice, this can lead to a conflict of interest, a decrease in the effectiveness of control and audit activities, and duplication of inspections and revisions in relation to the same control objects and the audited period is not ruled out.

Prior to the introduction of amendments to the Budget Code in the Russian Federation, financial control, depending on the time of implementation, was divided into:

Preliminary - carried out before the commission of operations for the formation, distribution and use of monetary funds. It was important for preventing violations of financial discipline;
current (operational) - control carried out in the process of making monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, etc.);
subsequent - this is the control carried out after the financial transactions (after the execution of the revenue and expenditure parts of the budget, etc.).

Taking into account the latest changes, the current (operational) control was excluded from the Budget Code.

In addition, the Budget Code introduced the definition of objects of state (municipal) financial control. These include:

Financial authorities (main managers and recipients of the budget);
state corporations and state companies;
business partnerships and companies with the participation of public legal entities in their authorized capitals;
commercial organizations with a share (contribution) of such partnerships and companies in their authorized capital.

Until recently, the country had more than 200 regulatory legal acts of the federal level (federal laws, decrees of the president of the country, government decrees) affecting, to one degree or another, issues of control and supervision. The legal framework did not contain uniform definitions of basic concepts, questions of methodology.

As part of the improvement of the system of state (municipal) financial control, the new edition of the Budget Code contains a listing of the main methods for implementing state (municipal) financial control, and their definitions are formulated:

Examination;
revision;
survey;
authorization of transactions.

If we turn to the Code of Administrative Offenses of the Russian Federation, we will see new articles containing elements of administrative offenses that provide for bringing to administrative responsibility for violation of the budgetary legislation of the Russian Federation, other regulatory legal acts regulating budgetary legal relations.

Thus, it is possible to impose a fine of up to 50 thousand rubles and remove officials from office for 3 years. For legal entities violating the law, administrative fines are set as a percentage of the amount of budget funds used in violation of the law (up to 25% of the amount of misuse).

However, it should be noted that a number of penalties for violation of budgetary legislation for officials and legal entities are quite mild. Disqualification of officials for non-compliance with budget legislation or a fine are measures, in my opinion, that are unable to bring our country to a state of ideal work of the public sector and the speedy improvement of the business climate in the regions.

If we evaluate the recent changes in the system of state (municipal) control as a whole, then we can say that, despite a number of shortcomings, these measures are aimed at increasing transparency and increasing the efficiency of budget control in our country.

Financial control problems are determined by both internal and external factors. Among the internal factors, one can single out such factors as the style of work of leaders at all levels of government, the definition and documentation of control procedures, and the well-established information support system.

External factors that determine the problems of financial control in the Russian Federation include the level of economic development, the level of development of the legislative framework, the tax policy of the state, compliance with current legislation and a number of other factors.

In conclusion, we can conclude that it is necessary to qualitatively rework the existing legal norms in the field of financial control regulation, eliminate inconsistencies and contradictions in the legal regulation of the system of state financial control bodies, fill in the gaps and cancel obsolete norms. The system of state financial control bodies that currently exists in the country can hardly be called effective.

Financial Control Bodiesin the Russian Federation, these are state structures responsible for compliance with the requirements of the law in certain areas of financial activity. Let us consider the specifics of the main Russian financial control bodies in more detail.

Financial control authorities in the Russian Federation

In accordance with paragraph 2 of Decree of the President of the Russian Federation of July 25, 1996 No. 1095, some authorities in the Russian Federation received official powers to exercise state financial control. Among these:

• Accounts Chamber of the Russian Federation;
• Central Bank of the Russian Federation;
• Ministry of Finance;
• Ministry of the Russian Federation for Taxes and Dues (according to the results of the administrative reform of 2004, it was transformed into the Federal Tax Service of Russia, accountable to the Ministry of Finance);
• State Customs Committee (after 2004 it was transformed into the FCS, which became accountable to the government).

Previously, the Federal Service of the Russian Federation for Currency and Export Control also belonged to such bodies, but in 2000 it was abolished, and its functions were transferred to the Ministry of Finance and the Ministry of Economic Development.

Clause 2 of Decree No. 1095 also contains a provision according to which state financial control can be exercised by other bodies competent in matters of monitoring the receipt and expenditure of funds within the budget system of Russia.

Thus, the legally established list of structures exercising financial control in the Russian Federation is not closed.

Authorities in the Russian Federation are also formed at the level of local self-government. In accordance with the provisions of Art. 12 of the Constitution of Russia, municipal power is separated from state power. So municipalities can form their own financial control bodies within their powers. These can be, for example, the city accounting chamber or a working group under the council of deputies.

Certain powers in the field of financial control can be vested in the Prosecutor General's Office, the Ministry of Internal Affairs, the FSB - within the limits of solving problems that reflect the involvement of these bodies in ensuring the legality of budgetary relations. Financial control is generally not considered as the main activity of law enforcement structures, therefore this area of ​​activity of the security forces is most often associated with interdepartmental communications.

How financial control authorities interact with each other

So, the financial control authorities in the Russian Federation can interact with each other.

We noted above that the activities of law enforcement agencies correlate to a lesser extent with financial control than the activities of departments whose competence is defined in Decree No. 1095. And therefore, the Ministry of Internal Affairs and the FSB, as a rule, interact with the relevant specialized bodies as part of their supervisory functions.

So, according to paragraph 7 of Sec. II order of the Ministry of Finance of Russia, the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation dated 07.12.1999 No. 89n / 1033/717, the control and audit bodies may, at the request of the prosecutor or when a reasoned decision is issued by law enforcement agencies, initiate an audit of an organization of any form of ownership.

In accordance with clause 3 of Order No. 162/117 of the Prosecutor General's Office of the Russian Federation and Rosfinnadzor dated April 15, 2014, Rosfinnadzor bodies, upon receipt of a reasoned request from the prosecutor's office, can conduct inspections of organizations that are participants in budgetary relations, manage funds from extrabudgetary funds or material assets owned by the state . Checks carried out as part of the interaction between Rosfinnadzor and the Prosecutor General's Office may also relate to the activities of persons engaged in foreign exchange transactions.

Similar communications are also possible between departments that are not related to law enforcement agencies. So, in accordance with paragraph 2.1 of Art. 2 agreements of the Central Bank of the Russian Federation of June 29, 2010 No. 01-15/3182 and the Federal Tax Service of Russia No. ММВ-27-2/5 The Central Bank and tax authorities can exchange a wide range of information relating to persons interacting with one department and at the same time interesting to another. For example, the Central Bank may inform the Federal Tax Service about banks in respect of which measures have been taken to limit the implementation of settlements on transactions of legal entities. In turn, the tax authorities can inform the Central Bank about the facts of incorrect transfer of taxpayers' funds to the budget due to the fault of credit institutions.

Another financial control body reporting to the Ministry of Finance is Rosfinnadzor. The main object of inspections of this structure is financial and budgetary processes, as well as foreign exchange transactions. The department controls how correctly the funds of the Russian budget, subsidies, subventions, loans are used, reveals violations in the field of financial and budgetary legislation, and suppresses them.

In turn, Rosfinmonitoring reports not to the Ministry of Finance, but to the President of the Russian Federation. This financial control body monitors transactions related to various transactions of individuals and legal entities in order to identify channels for financing terrorism and other illegal activities. It is also within the competence of Rosfinmonitoring to bring to justice persons who carry out actions prohibited by law in terms of the circulation of funds.

The Federal Treasury, accountable to the Ministry of Finance, in terms of financial control, solves problems related to ensuring the execution of the state budget, state programs, and the efficient use of funds belonging to the state. The powers of the department include the application of measures to eliminate violations of laws governing the use of budgetary funds, as well as the adoption of preventive measures against persons capable of violating the legislation in the field of budgetary funds management.

Bodies exercising financial control in municipalities and regions

Financial control bodies can also be formed at the level of subjects of the Russian Federation and municipalities. Despite the fact that the state and local authorities in the Russian Federation, in accordance with the Constitution, are independent of each other, the relevant institutions solve common tasks aimed at ensuring the legality of the disposal of budgetary funds at the level of the region or municipality.

The main methods and legal mechanisms implemented at the level of the constituent entities of the Russian Federation are generally similar to those used by the federal financial control authorities. In turn, municipal structures - due to local features of the budget process - can use private approaches to organizing work. In some cases, the powers to exercise financial control over budgetary relations at the local government level are simultaneously exercised by several local institutions, and this is fixed by municipal regulations.

Often, entities that are not directly related to government structures are involved in the processes at the level of municipal budgetary communications related to financial control: independent auditors, public groups, NGOs.

The Bank of Russia as a financial control body

The Central Bank of the Russian Federation exercises financial control in the sphere of monetary relations, settlements, turnover of the Russian ruble and foreign currencies. Main functions of the Bank of Russia:

• protecting the ruble from currency fluctuations, ensuring its sufficient purchasing power;
• improving the efficiency of Russian banks;
• ensuring the efficient operation of payment systems operating in the Russian Federation;
• issuance of loans to private financial institutions;
• registration of new banks, issuance and cancellation of banking licenses;
• introduction of regulations for banking operations.

Key tasks solved by the Central Bank of the Russian Federation within the framework of financial control and related activities:

• development of effective monetary policy algorithms;
• ensuring sufficient issue of cash, organization of their correct circulation;
• development of a balanced policy in terms of determining the value of the key rate;
• development of norms aimed at improving the efficiency of settlements within various payment systems;
• modeling of economic processes that are a factor in the state monetary policy.

By exercising financial control, the Bank of Russia encourages the participants in monetary relations to comply with the instructions contained in the provisions of federal laws, as well as legal acts issued by specific departments and the Central Bank of the Russian Federation itself.

The effective financial control of the Central Bank is one of the key factors for the successful implementation of the mentioned functions of the department, since many of the decisions taken by the main bank of the state require correct implementation already at the level of private financial institutions. The task of the Central Bank is to monitor how the activities of banks meet this criterion.

Read about the results of such activities of the Central Bank in our section "Bank".

Powers of the Central Bank of the Russian Federation in the field of non-credit financial relations

It would also be useful to consider such an important aspect as the exercise of financial control by the Central Bank of the Russian Federation in business segments not related to credit relations. Until 2013, these control functions were performed by another department - the Federal Financial Markets Service. However, this structure was abolished, and the Central Bank received powers in the relevant area.

Non-credit financial relations are carried out in such areas as:

• insurance business;
• stocks and bods market;
• market of mutual investment funds;
• market of non-state pension funds;
• commodity exchanges;
• credit bureau services market;
• market of housing cooperatives;
• market of electronic payment systems;
• microcredit market.

The activities of organizations belonging to the marked segments may require inspections for compliance not only with financial legislation, but also with civil and tax law. In this sense, the Central Bank of the Russian Federation may share the authority to monitor the structures listed above with other competent financial control bodies. , such as the Federal Tax Service of Russia.

Results

A number of state structures are responsible for financial control in the Russian Federation - each within a certain financial sphere and certain powers. The leading role among them is assigned to control and accounting and control and audit structures, as well as to the Central Bank. The control and auditing structures include the Ministry of Finance, the Federal Tax Service and the Federal Treasury. Most of the controlling structures at the federal level have counterparts at the regional and municipal levels.