It belongs to the state financial control. State financial control
In the Russian Federation, at the federal level, state financial control bodies:
The Accounts Chamber (has organizational and functional independence; activities are aimed at carrying out a number of measures in relation to planned, ongoing and already made public expenditures; monitors the state of internal and external debt The Russian Federation and for the use of credit resources; monitors the activities of the Central Bank of the Russian Federation, its structural divisions, other banks and credit and financial institutions in terms of their servicing the federal budget, as well as for the activities of the Central Bank of the Russian Federation for servicing public debt Russian Federation.)
Main Control Directorate of the President of the Russian Federation (1) control over the execution of decrees and orders of the President of the Russian Federation; 2) control over the activities of control and supervision bodies under the federal executive bodies of the Presidential Administration, executive bodies of the constituent entities of the Federation; 3) consideration of complaints and appeals of individuals and legal entities)
The Ministry of Finance of the Russian Federation (ensures financial control over the observance by all participants of the budgetary process of the general and special principles of estimated budget financing; exercises financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets.)
The Ministry of the Russian Federation for Taxes and Levies (coordinates the activities of federal executive bodies on taxes and levies and exercises state control over compliance with the legislation of the Russian Federation on taxes and levies, the correctness of the calculation, completeness and timeliness of the payment of taxes and other obligatory payments to the relevant budgets and state extra-budgetary funds )
The Central Bank of Russia (CBR) (organizes and coordinates monetary relations in the country, supervises the activities of commercial banks)
State Customs Committee (provides economic security and protection of the economic interests of the Russian Federation; ensures the unity of the customs territory of the Russian Federation; organizes, uses and improves the means of customs regulation of economic activity)
15. Audit control.
Audit control (audit) is an independent non-departmental financial control carried out by an audit firm licensed to carry out auditing activities. The main task of the audit is to establish the reliability, completeness and reality of accounting and financial statements, as well as compliance with financial legislation.
Audit control (audit) can be mandatory and voluntary (proactive). Thus, a statutory audit is carried out in cases directly established by the legislation of the Russian Federation, or on instructions from state bodies. Compulsory inspection is subject to: all joint stock companies; banks and other credit institutions, insurance organizations and mutual insurance societies, commodity and stock exchanges, investment institutions, off-budget and other funds; economic entities with a share of foreign capital in the authorized capital; etc.
When conducting audit audit firms and individual auditors are required to:
1) carry out an audit in accordance with the law;
2) provide, at the request of the audited entity, the necessary information on the requirements of the legislation regarding the conduct of the audit, as well as on the normative acts on which the remarks and conclusions of the auditing organization, the individual auditor are based;
3) within the period established by the contract for the provision audit services, transfer the auditor's opinion to the audited person and / or the person who has entered into an agreement for the provision of audit services;
4) ensure the safety of documents received and drawn up in the course of the audit, not disclose their content without the consent of the audited entity and / or the person who entered into an agreement for the provision of audit services, except as otherwise provided by law;
5) perform other duties arising from the essence of the legal relationship determined by the contract for the provision of audit services and not contradicting the legislation of the Russian Federation.
The auditor is obliged to keep confidential information about clients' affairs, obtained during the provision of services, without a time limit and regardless of the continuation or termination of relations with them. The auditor should not use the client's confidential information, which became known to him during the performance of the services, for his own benefit or for the benefit of a third party, or to the detriment of the interests of the client.
Auditing is the main activity of auditors and audit firms and the main means of audit control
The main methods of audit are: inspection; examination; inventory; control launch of raw materials and materials into production; laboratory analysis quality materials, goods, raw materials and finished products; expert review; survey; checking the scope of work performed.
The result of the audit (audit control) is the auditor's report.
The main elements of the auditor's report are:
Name;
Information about the auditor (organizational and legal form and name, for an individual auditor - surname, first name, patronymic and an indication to carry out activities without forming a legal entity; location; number and date of the certificate of state registration; number, date of granting the license to carry out auditing activities and the name of the body that issued the license, the term of the license; membership in an accredited professional audit association);
Information about the audited entity (organizational and legal form and name; location; number and date of the certificate of state registration; information about licenses for the activities performed);
Introductory part;
The part describing the scope of the audit;
Date of conclusion;
Auditor's signature.
The auditor's report must be signed by the head of the auditor and the person who conducted the audit, indicating the number and duration of his qualification certificate. These signatures must be sealed.
State control is exercised by the legislative and executive authorities, incl. and specially created for financial control.
Fundamentals of financial control carried out legislatures, are laid down in the Constitution of the Russian Federation, the constitutions of the republics within the Federation, as well as the charters of territories, regions, and other subjects of the Federation. Financial control carried out by these bodies, affects mainly the area of the budget system (control of the relevant committees and commissions in the process of consideration and adoption of laws on budgets, consideration and approval of reports on budget execution).
The State Duma and the Federation Council of the Russian Federation, in accordance with Article 101 of the Constitution of the Russian Federation, create the Accounts Chamber of the Russian Federation, which is endowed with broad powers in the sphere of financial control: determining the expediency of spending public funds and using federal property; assessment of the validity of income and expenditure items of projects federal budget and budgets of federal extra-budgetary funds; control over the legality and timeliness of the movement of budget funds in The central bank RF, authorized banks and other financial and credit institutions of the RF, etc.
The control powers of the Accounts Chamber, in accordance with the Law, apply to all government bodies, local government bodies, non-state bodies, organizations, if their activities are related to the federal budget, federal extrabudgetary funds and federal property.
External control over finances President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees in terms of financial regulation, signing federal laws, appointing and dismissing the Minister of Finance of the Russian Federation, presenting a candidate to the State Duma for appointment to the post of Chairman of the Central Bank, etc.
In the structure of the Administration of the President of the Russian Federation, there is a body with a wide scope of control activities - the Control Directorate of the President of the Russian Federation, ĸᴏᴛᴏᴩᴏᴇ is not endowed with the right to impose sanctions, however, it has the right to send orders to eliminate identified violations of financial legislation to the heads of federal executive bodies, executive bodies of the constituent entities of the Federation. Such prescriptions are considered promptly. The plenipotentiary representatives of the President of the Russian Federation in federal districts are also vested with the right to organize, within their competence, checks on the use of federal budget funds in the district.
RF government within the powers established by the Constitution of the Russian Federation (Article 114) and the Federal Constitutional Law "On the Government of the Russian Federation" of December 17, 1997. No. 2 - FKZ, controls the preparation and execution of the federal budget͵ the implementation of a unified financial, credit and monetary policy, carries out currency control, supervises the activities in the field of finance of federal ministries and other bodies accountable to him, directing the activities of such bodies for the implementation of financial control. The Government of the Russian Federation adopts legal acts (normative and individual) that regulate the procedure for such activities. So, Ministry of Finance carries out control functions in accordance with the Regulations on it. The Ministry of Finance is subordinate to the bodies specially created for the implementation of state financial control - the federal services for financial and budgetary, tax, insurance supervision, and the financial monitoring service. Control functions are also performed by the Federal Customs Service (within the structure of the Ministry economic development and trade), and the Federal Service for Financial Markets, subordinate to the Government of the Russian Federation. Each of these bodies, within the established competence, provides control over the observance of financial legislation, the targeted use of federal budget funds and funds from the budgets of state extra-budgetary and targeted budget funds; the formation of budget revenues, the completeness and timeliness of making established payments; partially carry out foreign exchange and export control, control over ensuring the solvency of insurers, etc.
The Federal Treasury, along with other functions, also exercises financial control over budget execution. The Federal Treasury carries out its activities directly and through its territorial bodies in cooperation with others federal authorities executive power, executive power bodies of the constituent entities of the Russian Federation, local government bodies, the Central Bank of the Russian Federation, public associations and other organizations.
In accordance with the Decree of the Government of the Russian Federation of August 6, 1998ᴦ. No. 888, territorial control and auditing bodies (administrations) of the Ministry of Finance of the Russian Federation (KRU) were created. Their main task is to implement, within the established competence, state financial control on the territory of a constituent entity of the federation or a region of the Russian Federation. KRU carry out subsequent control over the timely, targeted and rational use and safety of budgetary and other federal Money, conduct audits and thematic inspections of the receipt and expenditure of federal budget funds income from federal property, etc.
Local financial control is exercised by local government bodies. Federal Law No. 154-FZ of September 16, 2003 ᴦ is of great importance for the development of local self-government. ʼʼOn general principles of organization of local self-government in the Russian Federationʼʼ. In accordance with the law, elective and other local self-government bodies exercise financial control when approving the local budget and its implementation, managing municipal property, implementing state programs, etc. In accordance with the Federal Law of September 25, 1997ᴦ. No. 126-ФЗ ʼʼО financial basis local self-government in the Russian Federationʼʼ when the representative bodies of local self-government exercise control over the execution of local budgets, they are given the right to engage auditors for this purpose.
Understanding the characteristics of the market, the pace of its development, the ability to predict the market situation, correctly understand the needs of customers - all this can help not only manage the enterprise, but also make its activities as efficient as possible. Without the constant collection of marketing information, analysis and interpretation of the data obtained, the company will not be able to meet consumer expectations and increase its profits. Thus, for the formation of objective knowledge and their constant replenishment in any company, it is necessary to conduct marketing research.
Each person, regardless of where he works and what he does, in one way or another, is faced with the need to conduct a kind of marketing research: when searching and choosing the right product or service, comparative analysis of products of different brands, price monitoring. This shows the importance of this area of marketing activities and the need for a deeper study.
Millions of marketing research companies coexist in the world.
One of the largest is the international corporation GfK Group. Let's consider its activities in more detail.
The GfK Group Institute for Marketing Research was founded by Prof. Wilhelm Wershofen as a research institute for the Society for the Study of Consumption in 1934 in the city of Nuremberg. Today GfK is a corporation that has its offices in more than 100 countries, conducts marketing research for 12,000 clients, and is also one of the leading companies in its market in the world.
GfK Group provides information and consulting services in many areas of business, but the Russian office (GfK Rus) focuses on only two:
Consumer Experiences
Consumer Choices
The Consumer Experiences department deals directly with end consumers and their behavior, that is, people themselves are studied. The variety of possible research is huge, this includes MysteryShopper and various focus groups and interviews.
Also, one of the blocks of this department is the household panel, which includes about 3000 households throughout Russia.
What is a Household Panel? In fact, ALL purchases made by households participating in the panel are tracked. Participants are given special scanners with which they scan ALL barcodes of the goods they purchase. In addition, this method of collecting information allows you to track the place where the purchase was made: a settlement, a distribution channel (hypermarket, supermarket, pharmacy, clothing store, etc.). This panel offers tremendous opportunities for research activities. Using the data obtained, it is possible to evaluate the markets (volume in money and pieces) of various goods: from car tires to expensive refrigerators. You can also draw a portrait of a standard customer (age, gender, type of activity, average earnings, etc.) of various products. The clients of this department are all major manufacturers represented in the territory of the Russian Federation. These are such big brands as Procter & Gamble, Unilever, Shwarzkoph & Henkel, etc.
The second department - Consumer Choices - has nothing to do with consumers; this department deals with the analysis of Sell Out data.
What is Sell Out? This is the sales volume (expressed in money or pieces) realized by the retailer. All major manufacturers, for example Procter & Gamble, never sell their products to the final consumer - individuals, they realize their sales through various retail chains (hypermarkets (Auchan), supermarkets (Perekrestok), sellers of household appliances (Mediamarkt), etc.) ... Therefore, there is a division of sales into Sell IN (the volume of sales of the direct manufacturer to the retail chain) and Sell OUT (the volume of sales of the same brands of manufacturers, but already sold by the retailer itself).
How does Sell Out data get into GfK? The data of retail partners is sent absolutely free of charge; in return, retailers receive aggregated information about the market in which they operate as a whole. GfK only works with unloads from cash registers, which ensures maximum data clarity. After the retailer has sent the data, it is uploaded to the GfK shared data store. A team of 100 coders around the world codes a million unique items sent from retailers every month.
After the data goes through a complex analysis process, it goes into an internal system, with the help of which various options for reports are created. The main dynamics of the market is calculated: dynamics in pieces, in money, average prices, distribution (weighted and numerical). The segmentation goes by manufacturer, brand, down to each individual article, which makes the report especially interesting for customers.
It should be noted that the Consumer Choices department is primarily engaged in research on the markets of large and small household appliances, as well as digital technology (from smartphones to cameras and accessories for them). The main clients of this department are Samsung, LG, BOSCH, etc.
In recent years, the company has been actively working on the development of new directions and new markets. For example, the pharmaceutical market, the market for perfumery and cosmetic products, the market for children's goods, etc.
So, we got acquainted with the activities of an enterprise engaged in marketing research, using the example of the GfK Group, identifying the main directions of its activities. It should be noted that the company has achieved tremendous success over the years of its existence. GfK Group rightfully bears the status of an international company. At the moment, it is firmly on its feet, in connection with which it is a significant competitor to many leading companies. Thus, it is safe to say that the company deserves respect and careful study of its activities as an important and valuable example to follow.
1. The essence and principles of financial control, and its place in the management system.
2. Subject and method of financial control.
3. Types and forms of control, its subjects.
The essence and principles of financial control, and its place in the management system
Control, translated from French, means "checking something."
Control is a system of observation and verification, formation, functioning and development of the control object in order to assess the validity, rationality and legality of the adopted management decisions, identify violations and develop corrective measures to eliminate them.
Economic control is designed to assess the effectiveness, legality and feasibility of completed business transactions and assess the results.
In the management system, control occupies a dominant role, acts as one of the central management functions.
Financial control bodies of the Russian Federation
It is aimed primarily at assessing the reliability of accounting or financial statements.
To develop an opinion on the reliability of the reporting, it is necessary to check the entire complex of primary and consolidated documents accounting, operational accounting, tax accounting, statistical accounting in terms of drawing up statistical reporting forms.
Control principles:
1. Scientific principle assumes the use in the course of financial control of achievements in the field of methodology and methods of accounting, analysis, revision and audit and advanced domestic and foreign experience.
2. The principle of economy assumes that control costs should be lower than the effect obtained as a result of control procedures.
3. The principle of neutrality assumes that the course and results of monitoring are impartial and neutral in relation to all user groups.
4. The principle of effectiveness assumes that control should not only identify violations, but also contribute to the development of measures to eliminate them, as well as monitor the implementation of all measures developed based on the results of all previous inspections.
5. Continuity principle- control should be carried out on an ongoing basis in accordance with the approved plans of control and audit work, and not from case to case.
Subject and method of financial control
The subject of financial control is the management activities of the organization, economic, financial and production operations and processes, which are considered from the point of view of ensuring their legality, reliability, feasibility and efficiency. Secondly, the subject of financial control is to ensure the safety of property and capital of owners.
In the process of monitoring, its integral parts are subjects and objects.
Subjects of control are legal entities and individual entrepreneurs, as well as individuals. Individuals involved in the process of control procedures are material responsible persons, these are officials, these are employees of the organization who exercise control functions or provide information to carry out such control.
Objects of control:
· Financial, business and production operations and processes;
· primary documents(accounting, economic planning, design and technological, etc.), accounting registers, accounting, tax and statistical reporting;
· Property of the enterprise;
· Capital and liabilities presented in the liabilities of the balance sheet;
· financial results reflected in the income statement;
· Results and effectiveness of various kinds of organizational and technical measures, etc.
Method- this is a way to carry out control activities, that is, it is a set of documentary and factual control procedures.
Control method is based on a dialectical approach, which assumes that the study and assessment of financial economic activity organization is carried out in development with continuous improvement of control procedures and methods. The second feature of the control method is its consistency and complexity, that is, all aspects of the organization's financial and economic activities are studied in interrelation and interdependence.
Financial control method Is a dialectical approach to the study of economic phenomena and processes that provides a systematic, comprehensive assessment economic activity organization in order to develop a statement about its legality, reliability and rationality.
Bodies exercising state financial control
State financial control
State financial control consists in controlling the preparation and execution of federal, regional and local budgets, state extra-budgetary funds, money circulation, internal and external state and regional debts, etc. In accordance with Russian legislation, the implementation of state financial control is entrusted to the Ministry of Finance of the Russian Federation, the Accounts Chamber RF, control and auditing bodies of the constituent entities of the Russian Federation, Bank of Russia.
Federal budget control. The leading role in state financial control is assigned to budget control.
Budget control - stage of the budgetary process, carried out by representative authorities. The Accounts Chamber of the Russian Federation and local control and audit chambers, financial and tax authorities.
In the Russian Federation, control over budget execution has two forms - parliamentary and administrative.
Parliamentary control carried out by the relevant representative bodies. He suggests:
The right of the relevant representative authorities to receive the necessary accompanying materials from the executive authorities when approving the budget;
The right of the relevant representative bodies of power to receive from the bodies executing budgets operational information on the execution of the budget;
The right of the relevant representative authorities to approve (not approve) the budget execution report;
The right to create their own control and accounting bodies (the Accounts Chamber of the Russian Federation, control and account chambers of the representative bodies of power of the constituent entities of the Russian Federation and local self-government) to conduct an external audit of budgets;
The right to assess the performance of executive bodies on budget execution.
Administrative control carried out by the Ministry of Finance of the Russian Federation, the Treasury of the Russian Federation, financial bodies of the constituent entities of the Russian Federation and local self-government, the main managers of budget funds, chief accountants budgetary institutions.
Administrative control involves:
The right to conduct inspections of the main administrators and recipients of budgetary funds;
The right to receive information necessary to monitor compliance with budget legislation;
The right to demand the elimination of detected violations of budgetary legislation;
The right to give binding instructions on how to eliminate detected violations of budgetary legislation, to draw up documents that are the basis for imposing liability measures.
From the side President of the Russian Federation financial and budgetary control is exercised by the Main Control Department of the President of the Russian Federation, which is endowed with the following control functions: control over the execution of decrees and orders of the President of the Russian Federation; control over the activities of control and supervision bodies under federal executive bodies, executive bodies of the constituent entities of the Russian Federation; consideration of complaints and appeals of legal entities and individuals.
Financial and budgetary control is constantly carried out The government RF. It controls the entire budgetary process, economic and financial activities of all federal ministries and departments, and the activities of all federal bodies exercising control functions. For this purpose, the Interdepartmental Council for State Financial Control has been created under the Government of the Russian Federation.
Ministry of Finance of the Russian Federation carries out: control over the execution of the federal budget and the use of state federal extra-budgetary funds, over the use currency funds, investments; analysis of the consolidated financial statements of federal executive bodies: internal audit of the main budget managers, budget managers, budget recipients. It can also audit the budgets of the constituent entities of the Russian Federation and local budgets in terms of funds received by them from the federal budget.
Based on the Decree of the Government of the Russian Federation of March 6, 1998 No. 276, the functions of financial and budgetary control by the Ministry of Finance of the Russian Federation are currently entrusted to the Department of Regulation of State Financial Control, Auditing, Accounting and Reporting, created on the basis of the KRU, the Department of Auditing Organization activities and the Department for control over the use of public funds in the organizations of the RF Ministry of Defense and law enforcement agencies.
The Ministry of Finance of the Russian Federation organizes financial control and audit of legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and investments.
Treasury Department exercises control over operations with budgetary funds of the main managers of budgetary funds, managers of budgetary funds, budget recipients, authorized banks, and other participants in the budgetary process.
Financial bodies of entities RF and local government exercise control over operations with budgetary funds of the main managers of budgetary funds, managers of budgetary funds, budget recipients, authorized banks, and other participants in the budgetary process.
Chief administrators of budgetary funds exercise control over budget recipients in terms of ensuring the targeted use of budget funds, their timely return and reporting. They also conduct audits of state-owned enterprises.
Control over the execution of the federal budget is carried out Council of the Federation and State Duma of the Federal Assembly RF. For these purposes, in 1995 was created Accounts Chamber of the Russian Federation. It is independent from the Government of the Russian Federation and is accountable to the Federal Assembly of the Russian Federation. At the direction of the Federation Council and the State Duma, the Chamber conducts checks in ministries, departments, institutions and enterprises of issues related to the formation and execution of the federal budget revenues and the use of budget funds. The Chamber submits quarterly reports on the implementation of the federal budget to the Federation Council and the State Duma of the Russian Federation and gives an annual opinion on the report of the Government of the Russian Federation on budget execution.
Budgetary control in the constituent entities of the Russian Federation and municipalities.Territorial representative bodies the authorities exercise control by considering and approving territorial budgets and estimates of extra-budgetary funds (preliminary control), as well as reports on their implementation (subsequent control). In the course of the financial year, in the order of current control, they can consider certain issues of budget execution at their meetings, as well as at meetings of the established commissions and working groups.
Within the territorial representative bodies of power, budgetary and financial commissions, endowed with full powers in the field of financial policy and control over the financial activities of executive bodies.
They do not have a permanent expert and audit apparatus and carry out control functions by requesting and analyzing the necessary information without going to the facilities. To carry out expert work and control measures on the ground, they have the right to give appropriate instructions to the territorial control and accounting chambers.
Chambers of Control and Accounts of the constituent entities of the Russian Federation and municipalities are independent specialized government bodies for budgetary and financial control. The tasks and functions of these control and accounting chambers are to organize and conduct operational control:
For the proper execution of territorial budgets in the current year;
Timely execution of income and expenditure items of the territorial budget and off-budget funds in terms of volume and structure;
Receipt of funds to territorial budgets from the management of property belonging to territorial authorities;
The legality and timeliness of the movement of funds from the territorial budget and off-budget funds;
Rationality and efficiency in the use of borrowed funds received by territorial authorities by issuing bonds and other types of securities.
The Control and Accounts Chambers carry out:
(1) preliminary control at the stage of examination of legislative acts and territorial programs;
(2) current control through inspections and surveys related to the enrollment, transfer and use of funds from the territorial budget, off-budget funds in organizations, regardless of ownership;
(3) follow-up control by conducting expert examinations and preparing opinions on reports on budget execution and estimates of extra-budgetary funds.
The powers of the Control and Accounts Chambers include: sending submissions and mandatory instructions to state authorities based on the results of inspections and examinations, and in cases where the facts of embezzlement of state money and material are revealed during inspections and surveys, chambers have the right to transfer the materials of inspections and examinations to law enforcement agencies. organs.
Executive authorities have comprehensive powers in the field of budgetary and financial control, since control is one of the links of the function of direct management of territorial financial and material resources assigned to them. Their task is also to organize the financial control system, including interdepartmental and departmental control bodies, and to ensure the efficiency of its functioning. They directly or through the bodies created by them carry out all types of control - preliminary, current and subsequent. Their powers include monitoring the financial efficiency of property management, organizing control over the rational spending of budgetary funds and extra-budgetary funds, monitoring the optimal placement of territorial orders, and a balanced borrowing policy. For direct control, territorial administrations create appropriate bodies within the structure of the executive power.
In function territorial financial authorities also includes the organization of control over the rational spending of budgetary funds allocated to the branches of the local economy, control over the formation of the revenue side and targeted spending of the budget and off-budget funds. When preparing a draft territorial budget, in the course of its execution and in drawing up a report on budget execution, they carry out all types of control.
Control and audit departments of territorial administrations are specialized bodies of budgetary and financial control, accountable to territorial administrations. Their main task is to control: (1) over the performance by departments, committees, directorates and other executive bodies of the functions assigned to them and their observance of the current legislation; (2) for the financial and economic activities of state and municipal enterprises, institutions and organizations, as well as enterprises that have a share of state and municipal property in the statutory fund; (3) for the safety and use of state and municipal property, budget funds.
They have the right to: conduct audits and audits of financial and economic activities of departments, committees, departments and other executive authorities of the city; within the limits of its competence, to collect from legal entities in the income of the territorial budget the entire amount of material damage caused to the local economy, used for other purposes from budget funds.
In the system of organizing territorial financial control, certain functions are performed by territorial subdivisions of federal bodies. According to the Decree of the Government of the Russian Federation of August 6, 1998 No. 888 "On Territorial Control and Auditing Bodies of the Ministry of Finance of the Russian Federation" its competence for subsequent state financial control on the territory of the corresponding constituent entity of the Russian Federation.
Control and Auditing Department of the Ministry of Finance RF in a constituent entity of the RF ( large city) in accordance with the task assigned to it, performs the following main functions:
(1) carries out subsequent control over the timely, targeted and rational use and safety of funds from the federal budget, state extra-budgetary funds and other federal funds;
(2) conducts, within its competence, audits and thematic inspections of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from property (including from securities) that is in federal ownership;
(3) conducts documentary audits and audits of the financial and economic activities of organizations of any form of ownership according to motivated decisions of law enforcement agencies;
(4) conducts, in accordance with the established procedure, at the request of state authorities of the constituent entities of the Russian Federation and local self-government bodies, on a contractual basis, audits and financial audits of the receipt and expenditure of funds from the respective budgets, extra-budgetary funds and income from property owned by them.
Functions of the Federal Tax Service and the Bank of Russia. The Federal Tax Service plays an important role in exercising control over the completeness and timeliness of the receipt of taxes and fees in the revenue side of budgets.
It is a unified system for monitoring compliance tax legislation, for the correctness of the calculation, completeness and timeliness of making taxes and other obligatory payments to the corresponding budget. The Federal Tax Service has the right to collect tax arrears and other obligatory payments to the budget, as well as the amount of fines and other sanctions from enterprises, institutions, organizations in an indisputable manner.
A certain role is played in ensuring control over the relations of state and municipal finances with credit and financial organizations. central bank Russian Federation (Bank of Russia). It carries out the following functions: continuous supervision of compliance credit institutions banking legislation, regulations of the Bank of Russia, in particular the standards established by it; currency regulation; current control over the conduct of inspections of credit institutions and their branches, subsequent control over the analysis and forecasting of the state of the Russian economy as a whole and by region, primarily monetary, monetary, financial and price relations.
The powers of the Bank of Russia: to request and receive from credit institutions the necessary information about their activities, to demand clarifications on the information received; for the preparation of banking and financial statistics, analysis of the economic situation, request and receive the necessary information from the federal executive authorities; based on the results of inspections, send to organizations mandatory orders to eliminate violations identified in their activities and apply the sanctions established by law in relation to violators.
Lecture 4. State and municipal financial control.
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State bodies exercising financial control
Classification of forms and methods of financial control.
3. National financial control: goals, directions and methods. The main functions of the bodies of national financial control.
1. Financial control is a form of implementation of the control function of finance:
· The final stage of financial management;
· Condition for the effectiveness of financial management.
Financial control is the control of legislative and executive authorities at all levels, as well as special institutions over the financial activities of all business and management entities using specific forms and methods of its organization.
The objects of control are monetary, distribution processes in the formation and use of financial resources, funds of funds at all levels and links of the financial system. The basis of financial control is made up of accounting documents, budgetary and tax reporting.
The subject of control is profit, income, cost, budget benchmarks and others. Financial control includes control over: compliance with the requirements of economic laws; distribution and redistribution of the value of GDP and personal income; assessment of the effectiveness of the use of labor, material and financial resources; tax relationships; other.
Control tasks:
- Timeliness and completeness of fulfillment of obligations to the budget;
- identification of internal reserves for increasing financial resources;
- the correctness of financial reporting and others.
2. Depending on the entities exercising financial control, it is divided into:
1) state: implemented through the state (carried out by the authorities and administrations) and departmental (the Control and Auditing Department, the Federal Treasury, etc.);
2) on-farm is carried out economic services and departments of enterprises and institutions - accounting, financial department;
3) public is carried out by non-governmental organizations on the basis of voluntariness, gratuitousness and initiative;
4) independent is carried out by audit firms and services.
Depending on the forms of conducting, financial control is divided into:
· Preliminary is carried out at the stage of drawing up, consideration and approval of financial plans, estimates of expenses and income, draft budgets. Contains an assessment of the validity of financial programs and forecasts;
· The current one is realized when the financial plan is executed. Compliance with the norms and standards of spending, the timeliness of the collection of income is checked;
· Subsequent: after the end of the reporting period and the financial year. Designed to assess the results of financial and economic activities, based on the findings of preliminary control.
Depending on the methods of implementation, financial control is divided into:
- verification: carried out on certain issues of financial and economic activities on the basis of balance sheet, reporting and expense documents.
Reveals violations of financial discipline and measures are planned to eliminate them;
- the survey covers certain aspects of the organization's activities. Determines the need for reorientation or reorganization of production. Based on surveys, questionnaires;
— economic analysis- a detailed study of periodic or annual financial statements for the purpose of an overall assessment of the results of activities, financial condition;
- supervision is carried out by the regulatory authorities for the entities that have received a license. This is control over the observance of the rules and regulations of licenses and certificates;
- audit - an interconnected set of audits of financial and economic activities. It is carried out using the techniques of actual and documentary control to identify deficiencies in the activities of the audited object. Distinguish between full, partial, thematic and complex revisions, while they can be planned and unplanned. Full and spot checks of documents can be carried out. By the nature of the material on the basis of which the audit is carried out, they are divided into documentary (verification of the authenticity of accounting documents and entries in accounting registers) and actual (verification of the availability of funds and material values actually). During the audit, a program is drawn up, which indicates the purpose, object, topic and main issues of the audit. The methods of its implementation are comparison of planned and reporting data, inventory of inventory items, check of cash and more. Based on the results of the audit, an act is drawn up containing a list of identified deficiencies and ways to eliminate them.
Scheme 1. Types and forms of financial control
3. National financial control is exercised by legislative and executive bodies of power and administration, the Accounts Chamber of the Russian Federation, the Control and Auditing Department, Federal Treasury Bodies, Customs bodies, the Federal Tax Service and Duties, the Ministry for Antimonopoly Policy, the Ministry for State Property Management, etc.
The control of legislative bodies of the legislative power, representative bodies of local self-government gives the relevant legislative bodies of state power, representative bodies of local self-government the right to:
- receipt of the necessary materials from the executive authorities of local self-government bodies when approving the budget;
- receiving from the bodies executing budgets, operational information on their implementation;
- approval of the report on budget execution;
- creation of our own control bodies, control chambers, other authorities at the level of the subject and local self-government for conducting external audits of budgets;
Evaluation of activities, bodies executing budgets.
Executive authorities, local self-government bodies provide information necessary for the implementation of parliamentary control, legislative bodies of state power, representative bodies of local self-government within their competence for budgetary issues.
Financial control carried out by executive bodies of executive power, bodies of local self-government is carried out by:
- Ministry of Finance of the Russian Federation;
- Federal Treasury;
- financial authorities of the constituent entities of the Russian Federation and municipalities;
- the main managers;
- administrators of budgetary funds.
Federal Treasury was recreated in the Russian Federation in 1992. At the moment it has branches in almost all regions of the Russian Federation. Their tasks include:
- execution of budgets of all levels and budgets of extra-budgetary funds;
- collection and analysis of information about financial condition country;
- operational management of public finances;
- preliminary and current control over the targeted use of funds by budget recipients;
- short-term forecasting of volumes public finance.
Thus, the Treasury (OFK) implements preliminary current control over budget funds. For this purpose, OFKs can carry out checks of monetary documents at enterprises of all forms of ownership, suspend transactions on accounts, and collect funds used inappropriately. The Treasury operates on the basis of the principle of the unity of the cash desk, i.e. the body that provides cash services to the budget opens a single account in the institutions of the Central Bank of the Russian Federation, to which all revenues and receipts from sources of financing the budget deficit are credited and all expenses are made. OFKs act as cashiers of all administrators and recipients of budgetary funds on behalf of and on behalf of budgetary institutions. All transactions are recorded in the balance sheet accounts of the Treasury. Consequently, the accounts of budgetary institutions opened in credit institutions should be closed and transferred to OFK (personal accounts), where the limits are reflected budget commitments, received funding and cash flow. The accounts of budget payers are located at the moment: 60% - in the institutions of the Central Bank of the Russian Federation; 38% - in Sberbank; 2% - in credit institutions. The accounts of budget recipients are located in the OFK on the territory.
Accounts Chamber of the Russian Federation organizes and monitors the timely execution of revenue and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose, conducts financial expertise of draft laws and regulatory legal acts, analyzes identified deviations from the established indicators of the budget and extra-budgetary funds, monitors the legality and timeliness of the movement of budget funds, etc.
Institutions of the Central Bank of the Russian Federation accept and credit funds received in budget revenue, distribute revenues in established amounts between the links of the budget system, issue budget funds within the amounts available in the accounts of these budgets.
Tax control in the Russian Federation are carried out by tax authorities, customs authorities, authorities exercising control over payment state duty and other fees.
A special role is assigned to the federal tax police body, which carry out the functions of preventing, detecting, suppressing and investigating violations of the legislation on taxes and fees, which are crimes or administrative offenses.
State Customs Committee of the Russian Federation refers to the bodies that ensure economic security and protection of economic interests, the unity of the customs territory, the organization of customs, the mobilization of customs and other mandatory payments to the federal budget.
The coordination of activities in the field of management and disposal of federal property is carried out by the Ministry state property RF. The Russian Federal Property Fund of the Russian Federation owns on behalf of the Russian Federation the privatization objects belonging to the Russian Federation, sells them, acts as a founder of economic companies.
State financial control includes control over the execution of the federal budget and the budget of federal extra-budgetary funds, the organization money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax incentives and benefits.
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Theme: "Financial control"
Introduction
The last decade of the 20th century has become for our country a time of change in industrial relations, political and economic foundations Russian statehood. It became necessary to break the old principles of management, to create a new effective economic system and building on its foundation a thriving civil society.
It turned out to be so difficult that a unified approach to implementation has not yet been developed. economic strategy... One thing is indisputable - the successful movement of Russia along the path of progress is impossible without establishing proper order in all vital spheres, and, above all, in the financial and economic sphere.
Compliance by economic entities with the current legislation, the effective disposal of managers of the property entrusted to them must be monitored. And, above all, such control should be present in the field of finance, which is the main indicator of economic health.
4.3. State financial control bodies of the Russian Federation
That is why in developed countries such attention is paid to the organization of financial control of all aspects of economic life, and especially the sphere of public finance.
For Russia, the organization of an effective comprehensive financial control system is highly relevant. The system of financial control that existed earlier in the country was focused on the economy, in which the main role belonged to state property, managed by administrative-command methods. Economic transformations have caused the need to build a fundamentally new system of financial control - an integral one, operating on uniform principles, covering all aspects of economic life.
Such a system of financial control should include reliable and strict state control, both internal, which allows the executive to effectively fulfill the responsibilities assigned to it by society, and external, independent of the executive, guaranteeing citizens that the executive and subordinate structures conduct their activities in the most efficient way. rationally and effectively in the interests of their society. External state financial control, independent of economic entities that manage financial resources, committed only to the law and responsible to the entire civil society, should be recognized as the main means of establishing financial order in the country.
However, in order to meet modern requirements, the system of state financial control must be radically reformed.
This course work is devoted primarily to the study of the situation on the example of the Russian state.
The aim of the work is to consolidate and deepen theoretical and practical knowledge in the discipline “Finance, money circulation. credit ", identification of problems in the field of financial control, in particular the state, find ways to solve the problems.
The objectives of the course work: to consider the concept and essence of financial control, to reveal the value of financial control in the transition to a market economy, to determine the types of financial control, to identify the main problems in the field of state financial control in Russia, to reveal the main directions for improvement in this area.
The coursework is done using various sources, such as: regulatory legal acts of the Russian Federation, textbooks for universities, extracts of articles from the Internet (sites of the journal "Financial Control", sites news agencies, website of the Information and Analytical Complex "Budgetary System of the Russian Federation"), the basic concepts of the work are given with the help of dictionaries (economic, large legal).
1. Glossary of terms
Budget controlin RF- state financial control, through which, in the process of drawing up a draft budget, considering it and drawing up a report on its implementation, its formation, distribution and use of budgetary funds are checked.
Budgetary process - in the Russian Federation- the activity of government bodies, regulated by law, in the preparation, consideration, approval and execution of budgets. An integral part of the budgetary process is budgetary regulation.
Departmental financial control- financial control of ministries, departments and other government bodies over the activities of enterprises, organizations and institutions included in their system.
Chief Financial Officer- the head of a special body exercising control over the mobilization and use of public funds. The Chief Financial Officer is appointed to this post for life or long term.
State control- a form of exercising state power, ensuring compliance with laws and other regulations issued by state bodies.
Financial control methods- techniques, methods and means of financial control. General methods of financial control are specified in the methods, rules for the control of various objects.
Mandatory financial control- financial control, which is carried out:
- either by virtue of legal requirements;
- or by decision of the competent state authorities.
Subsequent financial control- financial control carried out after the commission financial transactions.
With this type of financial control, the state of financial discipline is determined, its violations are revealed, ways of prevention and measures to eliminate them.
Preliminary financial control- financial control, which is carried out before the commission of operations on the formation, distribution and use of funds. With this type of financial control, documents subject to approval and execution are checked, which serve as the basis for the implementation of financial activities: draft budgets, financial plans and estimates, credit and cash applications, etc.
Accounts Chamber of the Russian Federation- a permanent body of state financial control, formed by the Federal Assembly of the Russian Federation and accountable to it. Accounts Chamber:
- has organizational and functional independence.
- is a legal entity;
- has a seal with the image of the State Emblem of the Russian Federation and with its own name.
Current financial control- financial control carried out in the process of making monetary transactions:
- in the course of fulfilling financial obligations to the state;
- in the course of receiving and using funds for administrative and business expenses;
- during capital construction etc.
Financial policy- the policy of the state, government in relation to the use of state financial resources, regulation of income and expenditures, the formation and execution of the state budget.
Financial system- a set of interrelated and interacting parts, links, elements directly related to financial activities and contributing to its implementation, providing financial institutions and instruments.
Financial control- management of the costs and expenses of the enterprise in order to control them within the framework of the expenses provided for in the budget.
Financial management- formation and regulation of all financial processes at the enterprise, including investments. Financial management covers the planning, decision-making, ordering and control stages. Strategic financial management covers the long-term management of investments and capital structure.
Operational financial management refers to the provision of liquidity.
2. Theoretical foundations of financial control
Financial control is the most important element of financial management. Without proper financial control, any tasks and results of financial allocation will be nullified. In the context of modern market economy the importance of financial control in Russia is increasing in comparison with the previous administrative economy for the following reasons: first, financial relations have become more diverse and complex; secondly, potential violators of financial legislation (private organizations and individuals) now have more significant financial and intellectual resources, more advanced technical means, which requires an adequate strengthening of financial control.
Nature itself financial relations objectively requires a more effective control system than in other areas of monetary relations.
Most financial relations are characterized by inequality or irrevocability of financial payments (payment of taxes, payment of pensions and benefits, subsidies and estimated financing of organizations, etc.), which makes them more attractive for various frauds than equivalent monetary relations (trade, credit, payment salaries). This is due to the fact that the very nature of the equivalent monetary relations (mutual control of participants, ease of detecting violations, etc.) makes it difficult to illegally infringe on the interests of one of the participants in these relations. This explains the presence of a large number of control bodies in the financial system.
Financial control is objectively derived from the control function of finance. But both of these concepts should not be confused. The control function is a property inherent in finance that can be used by any participants in financial relations. Financial control is a special activity of authorized bodies. In this regard, the following definition of financial control can be given.
Financial control is a set of actions carried out by specially authorized bodies and related to the observance of business entities, public authorities and local self-government bodies, officials, citizens of the legislation in the process of education, distribution and use of financial resources.
Financial management in the Russian Federation is carried out by the financial apparatus, which is understood as the totality of all organizational structures that carry out financial management.
The activities of financial control bodies in the Russian Federation are carried out in accordance with the established norms of law, the main sources of which are: the Constitution of the Russian Federation, Civil Code RF, the Budget Code of the RF, the Tax Code of the RF, federal laws and laws of the constituent entities of the RF, legislative acts of local governments, by-laws.
In Art. 265 and 266 of the Budget Code of the Russian Federation stipulates that state and municipal financial control is exercised by: legislative (representative) bodies and representative bodies of local self-government; executive authorities and local government bodies.
In accordance with the Constitution of the Russian Federation, general financial management in the Russian Federation is carried out by the highest legislative authorities of the country. An important place in management is occupied by the President of the Russian Federation and the Government of the Russian Federation.
The President of the Russian Federation is the head of state. Presidential control is exercised through the exercise of the rights of the President of the Russian Federation to form the regulatory and legal framework, including those governing the organization of control, and the rights to form the composition of the Government of the Russian Federation.
In the field of financial management, it performs the following functions:
1. submits to the State Duma bills on financial and budgetary issues; signs and promulgates federal laws;
2.applies to the Federal Assembly of the Russian Federation with an annual budget message on budgetary policy state at the next fiscal year and medium term;
3.Uses the resources of the reserve fund provided for in the federal budget to finance unforeseen expenses, as well as additional costs stipulated by the President of the Russian Federation. and etc.
The Government of the Russian Federation controls and regulates the financial activities of ministries and departments, issues of budgetary federalism and interbudgetary relations. The Government of the Russian Federation in the field of financial management performs the following functions:
1. develops and submits the federal budget to the State Duma and ensures its implementation; provides the State. To the Duma a report on the execution of the state budget;
2. ensures the implementation of a unified credit, monetary and financial policy in the Russian Federation;
3. organizes, regulates, controls and coordinates the activities of the operational state financial management in the Russian Federation.
Operational financial management in the Russian Federation is carried out by the financial authorities of the Russian Federation - links of the unified system of state financial management in Russia.
A special place in the system of financial control on the part of representative bodies belongs to the Accounts Chamber of the Russian Federation.
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" dated January 11, 1995 No.
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 will form the Accounts Chamber."
The objects of control on the part of the Accounts Chamber of the Russian Federation are the funds of the federal budget, federal extra-budgetary funds and federal property.
The main tasks of the Accounts Chamber of the Russian Federation include:
1. Organization and control over the timely execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds;
2. Financial expertise of draft federal laws, as well as other regulatory legal acts of state authorities providing for expenses covered by the federal budget;
3. Analysis of the identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole;
4. Control over the legality and timeliness of the movement of federal budget funds and funds of federal extra-budgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation;
5. Regular submission to the Federation Council and the State Duma of information on the implementation of the federal budget and the results of control measures, etc.
The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic checks, which are the main form of its control.
The Ministry of Finance of the Russian Federation, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the system and structure of federal executive bodies" and the Decree of the Government of the Russian Federation of 30.06.2004 No. 329 "On the Ministry of Finance of the Russian Federation" coordinates and controls the activities of those under its jurisdiction federal services: the Federal Tax Service, the Federal Service for Insurance Supervision, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring, and also monitors the implementation by the Federal Customs Service of legal acts concerning the calculation and collection of customs payments, determination of the customs value of goods and Vehicle.
Thus, at present, five federal services are subordinate to the Ministry of Finance of the Russian Federation (See Fig. 3).
Rice. 3
The main tasks are the development of a unified state financial (including budget, tax, insurance, currency, public debt), credit, monetary policy, as well as policies in the field of auditing, accounting and bookkeeping, mining, production, processing of precious metals and precious stones, customs payments.
Among the main functions of the Ministry of Finance of Russia in accordance with the specified tasks, one can name:
1. Development of draft laws on the development of the budgetary system, the foundations of the budgetary process, the delineation of budgetary powers between the Russian Federation, its constituent entities and local governments;
2. Development of draft laws in the field of taxation, as well as forms of documents, accounting and reporting related to their implementation;
3. Development of a draft law on the federal budget and organization of its execution, drawing up reports on the execution of the federal budget and the consolidated budget of the Russian Federation;
4. Coordination of budgetary and monetary policy;
5. Management of the government debt of the Russian Federation and the issue of government securities on behalf of the Russian Federation, etc.
To strengthen control over the receipt, targeted and economical use of public funds, a unified centralized system of Federal Treasury bodies was created, subordinate to the Ministry of Finance of the Russian Federation.
Federal Treasury in accordance with Art. 267 of the Budget Code of the Russian Federation carries out preliminary and current control over the conduct of operations with budget funds of the main managers, administrators and recipients of budget funds, credit organizations, other participants in the budget process in the course of budget execution and budgets of state extra-budgetary funds.
Treasury bodies carry out the following main tasks:
1. Organization and implementation of control over the execution of the RF budget, management of budget revenues and expenditures in the Treasury accounts;
2. Regulation of financial relations between the budget of the Russian Federation and state extra-budgetary funds, financial execution of these funds, control over the receipt and use of extra-budgetary funds;
3. Collection, processing and analysis of information on the state of public finances, submission to legislative and executive bodies of reports on financial operations of the Government of the Russian Federation on the budget of the Russian Federation, on state non-budgetary funds, on the state of the budgetary system of the Russian Federation;
4. Management and servicing together with the Central Bank of the Russian Federation and other authorized banks of the state internal and external debt of the Russian Federation, etc.
Ministry of the Russian Federation for Taxes and Duties, being the legal successor of the State Tax Service of the Russian Federation.
The service monitors compliance with tax legislation, the correctness of calculation, completeness and timeliness of payment of taxes and other mandatory payments, is responsible for the development and implementation of tax policy in order to ensure timely receipt of taxes and other mandatory payments. Tax control is carried out by officials of tax authorities within their competence.
The federal tax police are law enforcement agencies and part of forces to ensure the economic security of the Russian Federation.
The federal tax police have the following tasks:
1. Revealing, prevention and suppression of tax crimes and offenses;
2. Protection of their employees from unlawful attacks in the line of duty;
3. Prevention, detection and suppression of corruption in tax authorities.
Customs in the Russian Federation in accordance with Art. 8 of the Customs Code of the Russian Federation (Labor Code of the Russian Federation) is carried out directly by the customs authorities of the Russian Federation, which are law enforcement agencies.
The main tasks are:
1. Ensuring economic security and protecting the economic interests of the Russian Federation;
2. Ensuring the unity of the customs territory of the Russian Federation;
3. Organization of application and improvement of means of customs regulation of economic activity;
4. Ensuring compliance with customs legislation, as well as other legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation.
Financial control exercised by the Central Bank of the Russian Federation differs in a number of features due to the specifics of its legal status... The Bank of Russia organizes and controls monetary relations in the country, supervises the activities of commercial banks, their compliance with banking legislation and regulations, as well as legislation on currency regulation and money circulation. At the same time, the main goal is pursued - maintaining stability banking system, protection of interests of depositors, creditors and the state. The control function of the Bank of Russia is carried out both directly and through the banking supervision body created under it.
So, improving the quality and efficiency of financial control is a whole system of organizational, methodological and legal measures aimed at improving the types and forms of control, ensuring close interaction of all bodies performing control functions.
Financial control bodies.
State control is exercised by federal legislative bodies, federal executive bodies, including specially created executive bodies. In the Russian Federation, state financial control over the execution of the federal budget and the budget of federal extra-budgetary funds, the organization of monetary circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax benefits and advantages.
Subjects of state financial control:
- the Accounts Chamber of the Russian Federation;
- Central Bank of the Russian Federation;
- Ministry of Finance of the Russian Federation (Main Directorate
- Federal Treasury, Department of Insurance Supervision, Control and Auditing Department);
- Ministry of the Russian Federation for Taxes and Duties;
- State Customs Committee of the Russian Federation;
- control and audit bodies of federal executive bodies;
- other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds;
State control is also exercised by the bodies of representative (legislative) and executive power of the constituent entities of Russia. The Accounts Chamber of the Russian Federation is a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation.
The main tasks of the Accounts Chamber include:
- organizing and exercising control over the timely execution of income and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose;
- determination of the effectiveness and feasibility of spending public funds and the use of federal property;
- assessment of the validity of income and expenditure items of federal budget projects;
- financial expertise of draft federal laws and regulations;
- legal acts of federal government bodies;
- analysis of the identified deviations from the established budget indicators and preparation of proposals for their elimination;
- control over the legality and timeliness of the movement of budgetary funds in the Central Bank, authorized banks and other financial and credit institutions;
- Regular submission to the chambers of the Federal Assembly of information on the progress of budget execution and the results of control activities.
The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic audits without interfering with the operational activities of the audited organizations. The Accounts Chamber informs the Federation Council and the State Duma about the results of audits and thematic audits.
In cases of detecting violations in economic, financial or other activities that cause damage to the state and require suppression,
The Accounts Chamber has the right to give the administration of the audited organization binding instructions. In cases of repeated non-fulfillment or improper fulfillment of instructions, the Accounts Chamber has the right, in agreement with the State Duma, to make a decision to suspend all types of financial, payment and settlement transactions on the bank accounts of the audited organizations. The Accounts Chamber should regularly submit information about its activities to the media. The Ministry of Finance of the Russian Federation is a federal executive body that ensures the implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation and coordinates the activities in this area of other federal executive bodies. As part of the Ministry of Finance of the Russian Federation, the Control and Auditing Department (KRU) has been created, which, in accordance with the legislation, carries out audits and checks of the financial and economic activities of the relevant economic entities.
The Ministry of Finance of the Russian Federation performs the following functions:
- Carries out, within its competence, comprehensive audits and thematic checks of receipts and expenditures of the federal budget;
- supervises, in accordance with the established procedure, the rational and targeted use of state extra-budgetary funds and other federal funds;
- conducts documentary audits and audits of the financial and economic activities of organizations on the instructions of law enforcement agencies;
- organizes audits and financial audits in organizations at the request of state authorities of the constituent entities of the Russian Federation and local self-government bodies.
Exercising state control, the Ministry of Finance of the Russian Federation has the right to:
- restrict, suspend, and, if necessary, terminate, in accordance with the legislation of the Russian Federation, funding from the federal budget of organizations upon revealing the facts of their inappropriate use of federal budget funds, as well as in the event that they fail to submit reports on the expenditure of previously received funds within the prescribed time frame;
- to recover in the prescribed manner from organizations federal budget funds spent by them not for their intended purpose, with the imposition of a fine in accordance with the legislation of the Russian Federation.
The financial bodies of the constituent entities of the Russian Federation, when exercising state financial control over the use of appropriations from the corresponding budget, are endowed with rights similar to those of the Ministry of Finance of the Russian Federation. The main tasks of the RF Ministry of Taxes and Duties are:
- development and implementation of a unified state tax policy;
- in the field of collection of taxes and fees;
- coordination of the activities of federal executive authorities on taxes and fees in the Russian Federation;
- state control over the observance of the legislation of the Russian Federation on taxes and fees, the correctness of calculation, the completeness and timeliness of the payment of taxes and other obligatory payments to the relevant budgets and state extra-budgetary funds, as well as over the production and circulation of ethyl alcohol and alcoholic beverages.
The Ministry of the Russian Federation for Taxes and Duties performs the following functions:
- conducts directly and organizes the work of state tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;
- carries out in ministries and departments, in enterprises, in institutions and organizations based on any form of ownership, and among citizens, checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments to the budget;
- organizes the work of state tax inspectorates for the accounting, assessment and sale of confiscated, ownerless property, transferred by inheritance to the state, and treasures;
- carries out the refund of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
- analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.
State tax inspectorates on the territory of the constituent entities of the Russian Federation and cities with regional divisions carry out the functions provided for by legislation for the Ministry of the Russian Federation for Taxes and Duties and the State Tax Inspectorate in districts, cities without regional divisions and districts in cities.
State tax office performs the following functions:
- monitors compliance with legislation on taxes and other payments to the budget and off-budget state funds;
- ensures timely and complete accounting of payers of taxes and other payments to the budget, correct calculation of payments citizens of the Russian Federation,
- foreign citizens and stateless persons, as well as the receipt of these payments to the relevant budget;
- controls the timeliness of submission by payers of accounting reports and balances, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget, as well as
- verifies the accuracy of these documents in terms of the correctness of the determination of profit, income, other objects of taxation and the calculation of tax and other payments to the budget;
- submits materials to law enforcement agencies on the facts of violations for which criminal liability is provided;
- submits claims to the court and to the arbitration court;
- suspends operations of enterprises, institutions, organizations and citizens on settlement and other accounts with credit institutions, etc.
- demand from officials to eliminate violations of the legislation on
- taxes;
- to impose an administrative arrest on the property of legal and physical
- persons with the subsequent sale of this property in case of non-fulfillment
- obligations to pay taxes, etc.
State financial control is also carried out by banks and other
institutions of the credit system. Banking control is exercised by banks in the course of lending, financing and settlement operations. Banks carry out preliminary and current control in the course of conducting monetary transactions by checking the submitted documents, establishing the right of an economic entity to receive a loan, to make payments on loan accounts. The object of banking control is the turnover of means of payment. Banks check the timeliness of presentation of payment documents by the supplier and payment by the buyer on time.
The Central Bank of the Russian Federation supervises the activities of credit institutions, organizes and implements currency control both directly and through authorized banks. The Bank of Russia has the right to appoint and carry out verification of bank operations. On-farm control is an audit of the production and economic activities of enterprises as a whole, its individual structural units, carried out by the accounting department, the financial department and some other economic services of the economic entity itself. On-farm control largely depends on the chief (senior) accountant. In the exercise of his functions, the chief accountant reports directly to the head of the enterprise (institution), by whose order he is appointed and dismissed from office. The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them. The chief (senior) accountant exercises preliminary control over the correctness and legality of spending funds.
Auditing activity - audit - is the entrepreneurial activity of auditors (audit firms) to carry out independent non-departmental audits of accounting (financial) statements, payment and settlement documentation, tax returns and other financial obligations and requirements of business entities, as well as the provision of other audit services to them.
The main purpose of the audit activity is to establish the reliability of the accounting (financial) statements of business entities and the compliance of their financial and business transactions with the regulations of the Russian Federation. Audits are mandatory and proactive. A compulsory audit is carried out in cases directly established by legislative acts of the Russian Federation, an initiative audit is carried out by a decision of an economic entity. A compulsory audit can also be carried out on behalf of the bodies of inquiry, the investigator, subject to the sanction of the prosecutor, the court, the arbitration court, if there is a criminal case initiated (resumed) in the proceedings, accepted for civil proceedings or a case subordinate to the arbitration court. The result of the audit activity is the conclusion (audit certificate), which has the force of an official document. The auditor's conclusion based on the results of an audit carried out on behalf of state bodies is equivalent to the conclusion of an examination appointed in accordance with procedural legislation. Elected and other bodies of local self-government exercise local financial control when approving the local budget, its implementation and when approving a report on its implementation; establish local taxes and fees based on the principles determined by Russian legislation. The heads of the local administration, who are the highest officials of local self-government, exercise local financial control in the execution of the local budget, the management of municipal property, the implementation of state programs for the privatization of municipal enterprises, social, cultural and household facilities, trade and other objects (property) that are municipal property, and when solving other issues of local importance. Internal (intra-system) financial control is carried out in ministries, committees and other executive bodies, public and religious organizations by the heads of the relevant entities and specially created in these systems control and audit units, which are subordinate, as a rule, directly to the head of the ministry, committee, other executive body. authorities or the relevant body of a public or religious organization.
13.National financial control.
§ National financial control
§ The main functional purpose of financial control, carried out in the interests of society, is to control the execution of the budget, since the latter is a form of education and spending of public funds to ensure the activities of the authorities in pursuing a unified financial, credit and monetary policy in the country, protection financial interests of the Russian Federation
§ The budgetary system of the Russian Federation consists of budgets of various forms of ownership. Thus, the federal budget and the budgets of the constituent entities of the Russian Federation represent state property(respectively, the property of the Russian Federation and each subject), local budgets- municipal property
§ In connection with the division of budgets by forms of ownership, financial control over their implementation is subdivided into state financial control, carried out both on the scale of the Russian Federation and in each constituent entity of the Russian Federation, and municipal financial control, carried out at the level of local self-government
§ State (municipal) financial control can be considered as one of the functions of state bodies) (local self-government bodies), which is a system for collecting and evaluating information about financial flows the object of control in order to establish the completeness and timeliness of the formation, the validity of the distribution and the effectiveness of the use of public financial resources, as well as state (municipal) property assigned to state (municipal) organizations and institutions
§ The functions of state and municipal financial control generally accepted in the world include: control over the sources of budget funds; control over the spending of budgetary resources; control over the use of state and municipal property, its privatization, nationalization; control over the use of state and municipal extra-budgetary funds; control over the circulation of budgetary funds and off-budget funds in banks and other credit institutions; control over the effectiveness of the provision and legality of the use of tax benefits and subsidies received; In 2000, the Ministry of Finance of the Russian Federation approved the Instruction on the conduct of audits and audits by the control and auditing bodies of the Ministry of Finance of the Russian Federation, which clarified the concept, purpose and objectives of audits, the procedure for conducting audits, their execution and implementation of the results of audits.
§ The tasks of state and municipal financial control in Russia are: checking the correct formation and execution of the budget and extra-budgetary funds; checking the condition, targeted and effective spending of financial resources of the state and local governments, the legality and rationality of the use of state and municipal property; checking the correctness of accounting and reporting reliability; control over compliance with the current legislation in the field of taxation, currency, customs and banking activities; control over the implementation of interbudgetary relations; identification of growth reserves of the revenue base of budgets of various levels; checking the circulation of budgetary funds and extra-budgetary funds in banks and other credit institutions; control over the formation and distribution of targeted budgetary funds for financial support to the regions; suppression of illegal decisions on the provision of tax benefits, state subsidies, subventions, transfers and other assistance specific categories payers or regions; identification of the facts of waste and financial abuse, the application of adequate measures of punishment to the perpetrators
§ Legislative (representative) state bodies and local self-government bodies exercise financial control in the following forms: preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary issues; current control - during the consideration of certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government during parliamentary hearings and in connection with parliamentary inquiries; follow-up control - in the course of consideration and approval of reports on the execution of budgets
§ State and municipal financial control is subdivided into internal and external. External financial control is carried out by special bodies created and operating independently of the executive branch. Internal financial control is exercised by executive bodies created by the executive branch itself. It can also include departmental control carried out by the control and auditing departments of ministries and departments in subordinate organizations and institutions in order to check the spending of budget funds allocated according to the subordinate budget classification, as well as the use of various types of financial assistance from the budget. Representative and executive bodies of different levels of government exercise financial control over the execution of the respective budgets in accordance with the Constitution of the Russian Federation, the Budget Code of the Russian Federation, Federal Laws "On the Central Bank of the Russian Federation" dated December 2, 1990 No. 394- 1, "On the Accounts Chamber of the Russian Federation" dated January 11, 1995 No. 4-FZ, "On general principles of local self-government in the Russian Federation" dated August 28, 1995 No. 154-FZ, "On the Government of the Russian Federation" dated December 17 1997 No. 2-FKZ, "On the financial foundations of local self-government in the Russian Federation" dated September 25, 1997 No. 126-FZ, other federal laws, Decree of the President of the Russian Federation dated July 25, 1996 No. 1095 "On measures to provision of state financial control in the Russian Federation ", Resolution of the Government of the Russian Federation of August 6, 1998 No. 888" On territorial control and auditing bodies of the Ministry of Finance of the Russian Federation ", constitutions, statutes and laws of the constituent entities of the Russian Federation, charters of municipalities, other legal acts of local self-government bodies. The issues of state financial control are also reflected in tax and currency legislation, in the Customs Code of the Russian Federation.
§ State financial control in accordance with the division of functions and powers established by the legislation of the Russian Federation is assigned to the Chamber of Commerce of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Department of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions (Main Department of the Federal Treasury , Department of State Financial Control and Audit and their territorial bodies), Ministry of Taxes and Duties of the Russian Federation, State Customs Committee of the Russian Federation, Federal Service of Russia for Currency and Export Control, financial bodies of federal executive authorities, constituent entities of the Russian Federation and municipalities, chief administrators and administrators of budgetary funds
§ One of the main bodies of state financial control is the Accounts Chamber of the Russian Federation. It should organize and exercise control over the timely execution of income and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose.
§ The Main Control Directorate of the President of the Russian Federation controls the activities of control and supervision bodies under federal executive bodies, executive bodies of the constituent entities of the Russian Federation, considers complaints and appeals of citizens and legal entities
§ The Ministry of Finance of the Russian Federation exercises internal control over the use of budgetary funds by the main managers, administrators and recipients of budgetary funds; over the execution of the budgets of the constituent entities of the Russian Federation and local budgets; organizes financial control, inspections and audits of legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments
§ The Department of State Financial Control and Audit, as well as the control and audit departments of the Ministry of Finance of Russia in the constituent entities of the Russian Federation are entrusted with state financial control over operations with budgetary funds carried out by the main and subordinate loan managers, as well as recipients of budgetary funds, credit organizations. These bodies participate in the control over the receipt of income from property in federal ownership, organize and conduct audits and financial audits in organizations at the request of state authorities of the constituent entities of the Russian Federation and local government bodies. The Federal Treasury conducts preliminary and current control over the conduct of operations with budgetary funds by the main managers, administrators and recipients of budgetary funds, credit institutions, other participants in the budgetary process for executable budgets and budgets of state extra-budgetary funds, interacts with other federal executive bodies in the process of this control and coordinates their work
§ The Ministry of Taxes and Duties of the Russian Federation controls the completeness and timeliness of receipt of payments to the relevant budget. The main direction of its activity is the prevention, detection, suppression and investigation of tax crimes or administrative offenses. The Tax Police and the Treasury are actively promoting this.
§ The main managers, managers of budgetary funds exercise financial control over the use of budgetary funds by their recipients. Compliance with the designated purpose and the timely return of budget funds, as well as the submission of reports and payment for the use of these funds are subject to control. These control bodies carry out inspections of subordinate state and municipal organizations, budgetary institutions
§ The main task facing the tax authorities is to make sure that the system for registering and processing information is functioning and assess its adequacy as the basis for compiling calculations and declarations on taxes and other obligatory payments to the budget and extra-budgetary funds
§ Until January 1, 2002, accounting data were used for tax purposes. Therefore, as part of the audits, the tax authorities first of all assessed the degree of reliability, completeness and accuracy of these data.
§ Since January 1, 2002, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, an independent data recording system for tax purposes has been introduced - tax accounting. As stated in Art. 313 of the Tax Code of the Russian Federation, tax accounting is a system for summarizing information to determine the tax base for income tax based on data from primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. The introduction of tax accounting does not mean that accounting data will not be subject to audits by the tax authorities. First, all taxes (with the exception of income tax) are still calculated on the basis of accounting data. Secondly, if the accounting procedure and tax accounting procedure for the purpose of calculating the tax base for income tax coincide, taxpayers have the right to use accounting data for tax purposes.
§ Exercise of financial control over the completeness and timeliness of the fulfillment by commercial structures of their obligations to the budget and extra-budgetary funds is an extremely important area of activity of control bodies, since tax sources of budget formation make up a significant part of its revenues (approximately four-fifths). Their value is directly related to the profitability, stability and solvency of business entities. Therefore, special attention should be paid to the efficiency of production and financial activities of the objects of control. In-depth study and knowledge of its state will make it possible to form material for a system of predictive estimates and proposals for improving the regulatory framework on accounting and taxation, elements of economic policy and possible prevention of financial violations in the economic sphere
§ To solve the assigned tasks and carry out their functions, the state and municipal financial control bodies use methods such as checking, auditing, examining, analyzing
§ The concepts of inspection and revision are given in the Instruction "On the procedure for conducting an audit and inspection by the control and auditing bodies of the Ministry of Finance of the Russian Federation", approved by order of the Ministry of Finance of Russia dated April 14, 2000 No. 42n
§ An audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the business and financial transactions performed in the audited period by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant and other persons for whom, in accordance with the legislation of the Russian Federation and regulatory enactments, responsibility for their implementation is established
§ Inspection is an acquaintance of the regulatory authorities with the state of a certain area or issues of financial and economic activities of the object of control
§ In control practice, there are methods of documentary and factual control
§ There are two large groups of documentary control methods, which can be designated as follows: 1. Methods of formal legal verification of documents, which include: verification of compliance with the rules for drawing up, completeness and authenticity of documents; comparison of accounting and reporting indicators with indicators of business plans and established standards; verification of compliance with the rules for accounting for individual business transactions; verification of the compliance of the operations reflected in the documents with the statutory norms; checking arithmetic calculations - recalculation, i.e. arithmetic (counting) control
§ In the conditions of computer processing of accounting and analytical information, the techniques of this group can be largely automated and controlled by software
§ 2. Techniques for checking the reality (reliability) of the circumstances and processes reflected in the documents (their compliance with the business operations performed can also be automated in some cases under the conditions of computer processing of accounting and analytical information). They include: comparison of the data of documents reflecting operations with the data of documents that were the basis for these operations; confirmation (reconciliation of calculations); verification of entries in the accounting and reporting registers, the correctness of the correspondence of accounts; tracking (scanning); analytical procedures; special methods, which include counter checking, mutual checking, control comparison, restoration of natural value accounting, logical research of business transactions; preparation of alternative balance sheets (both intermediate - raw materials, materials, output, and final accounting, well known in Western auditing practice as a trial balance)
§ 3. Techniques of actual verification, which include: inventory; inspection; observation; control launch of raw materials into production; laboratory analysis of the quality of goods, raw materials, finished products; expert review; checking the volume of work performed; verification of compliance with labor discipline and the actual use of working time; receiving oral and written explanations, certificates and answers to pre-developed questionnaires; test purchase; other
The concept of financial control, its principles and objectives. The role of financial control in socio-economic transformations
Financial control- This is control over the legality and expediency of actions in the field of education, distribution and use of funds of the state and local government entities for the effective socio-economic development of the country and individual regions.
Financial control is the most important means of ensuring the rule of law in the financial and economic activities of the state.
The main tasks of financial control are:- verification of the fulfillment of financial obligations to the state and local governments by organizations and citizens;
- checking the correctness of the use by state and municipal enterprises of monetary resources that are in their economic jurisdiction or operational management;
- verification of compliance with the rules for financial transactions, settlements and storage of funds;
- identification of internal production reserves;
- elimination and prevention of violations of financial discipline.
As a result of the implementation of the tasks of financial control, financial discipline is strengthened, which expresses one of the parties to the rule of law.
The role of financial control in socio-economic transformations is expressed in the fact that when it is carried out, firstly, the observance of the established legal order in the process of financial activities by state and public bodies, enterprises, institutions, organizations, citizens and, secondly, economic feasibility and the effectiveness of the actions taken, their compliance with the tasks of the state. Thus, it serves as an important way to ensure the legality and expediency of the financial activities carried out.
Types of financial control and bodies implementing it.
State, internal and independent (audit) control
Financial control is divided into several types for different reasons.
Depending on the time it can be preliminary, current, and subsequent. Such types of control are inherent in the activities of all regulatory bodies.
Preliminary financial control is carried out prior to the completion of operations for the formation, distribution and use of funds. Therefore, it is essential to prevent violations of financial discipline.
Current(operational) financial control is the control carried out in the process of making monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, etc.).
Subsequent financial control is a control carried out after financial transactions (after the execution of the revenue and expenditure parts of the budget, etc.). In this case, the state of financial discipline is determined, its violations are revealed, ways of prevention and measures to eliminate them.
Can be distinguished obligatory and proactive financial control. Mandatory is carried out:
- due to legal requirements;
- by the decision of the competent state authorities.
Other grounds for the classification of financial control are also possible, in particular, depending on the bodies (subjects) carrying out it... In this case, financial control is allocated:
- representative bodies of state power and local self-government;
- the president;
- executive authorities of general competence;
- departmental and on-farm;
- public;
- audit.
Departmental control exercised by a ministry or department over the activities of institutions and organizations that are part of their system has much in common with the control that is carried out in the system of public organizations or religious organizations. Close to them is the control exercised by an economic entity that is not part of any system. It is advisable to designate the specified control as internal or intrasystem.
It seems necessary in the context of the development of local self-government to single out as an independent type of financial control control carried out by representative and executive bodies of local self-government.
State control carried out by federal legislative bodies, federal executive bodies, including specially created executive bodies. Of great importance for the development of state financial control is the Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996. This Decree established that in the Russian Federation state control includes control over the execution of the federal budget and the budget of federal extra-budgetary funds , the organization of monetary circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax incentives and benefits. At the same time, in accordance with the division of functions and powers established by the legislation of the Russian Federation, specific subjects of state financial control are indicated: the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (Federal Service for Insurance Supervision, Federal Service for Financial and Budgetary Supervision and Federal Service for Financial Monitoring), Federal Customs service of the Russian Federation, control and audit bodies of federal executive bodies, other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds. It was recognized that it was necessary to conduct, at least once a year, by the relevant control and financial bodies comprehensive audits and thematic audits of the receipt and expenditure of budget funds not only in federal executive bodies, but also in enterprises and organizations using federal budget funds.
State control is also exercised by the representative (legislative) and executive authorities of the constituent entities of the Russian Federation.
Internal (intrasystem) financial control... This type of financial control is carried out in ministries, committees, other executive bodies, public and religious organizations by the heads of the relevant entities and specially created in these systems control and auditing units, which are subordinate, as a rule, directly to the head of the ministry, committee, other executive body or an appropriate body of a public or religious organization. The control and auditing service of the system of internal affairs bodies conducts audits of the financial and economic activities of the departments of the ministry, which are on the federal budget, at least once every two years. Unscheduled audits take place at the direction of the higher-ranking managers in relation to the audited unit, the decision of the judicial investigative authorities, when the unit is liquidated, its head or the head of the financial service is changed. The revision period cannot exceed 40 days. Extension of this period is allowed with the permission of the head who appointed the audit.
The main tasks of this control:
- identification of cases of theft and shortages of funds and material assets, mismanagement, and other violations of financial discipline;
- development of proposals to eliminate the conditions and causes that give rise to them;
- taking measures to compensate the guilty persons for the damage caused, etc.
Audit (independent) financial control... In accordance with the Federal Law "On Auditing" No. 119-FZ of August 7, 2001, auditing (audit) is the entrepreneurial activity of auditors (audit firms) to carry out independent non-departmental audits of accounting (financial) statements, payment and settlement documentation , tax declarations and other financial obligations and requirements of business entities, as well as the provision of other audit services to them.
Auditing activities are carried out along with financial control, carried out in accordance with the legislation of the Russian Federation, by specially authorized bodies. Auditors who have passed certification and want to work independently, as well as audit firms, begin their activities after state registration as a business entity, obtaining a license and inclusion in the state register of auditors and audit firms.
Licenses for special audits are issued by: the Central Bank of the Russian Federation for conducting banking audits, the Department of Insurance Supervision of the Ministry of Finance of the Russian Federation for auditing insurance companies. Licenses to conduct general audits, as well as audits of exchanges and investment funds, are issued by the Ministry of Finance of the Russian Federation.
The main goal of the audit activity is to establish the reliability of the accounting (financial) statements of business entities and the compliance of their financial and business transactions with the regulations of the Russian Federation. Audits are mandatory and proactive.
A mandatory audit is carried out in cases directly established by legislative acts of the Russian Federation, an initiative audit is carried out by a decision of an economic entity.
A compulsory audit can also be carried out on behalf of the bodies of inquiry, the investigator, subject to the authorization of the court or the arbitration court. The Federal Law on Auditing in the Russian Federation regulates in detail the issues related to the payment of the auditor's work, the responsibility of the business entity for evading a mandatory audit, the procedure for conducting certification for the right to carry out audit activities, etc.
The quality of the audit report can be checked by the body that issued the license to carry out auditing activities, at the request of the business entity, on its own initiative or on the proposal of the prosecutor. If an unqualified audit is found that has led to losses for the state or for an economic entity, the auditor (audit firm) may be recovered on the basis of a court decision or an arbitration court at the suit of the body that issued the license:
- losses incurred in full;
- the cost of rechecking;
- a fine, credited to the federal budget, in a certain amount.
Control of financial and credit authorities (bank control). State financial control is also carried out by banks and other credit institutions. Banking control is exercised by banks in the course of lending, financing and settlement operations. Bank control is essential for effective use bank loans and is aimed at strengthening payment discipline.
On-farm control is an audit of the production and economic activities of enterprises as a whole, its individual structural units, carried out by the accounting department, the financial department and other economic services of an economic entity.
The essence and objectives of financial control
Financial control is one of the most important links in the financial system. It ensures the correctness, timeliness and completeness of income generation; the validity and accuracy of spending. The effectiveness of financial control is a prerequisite for the successful implementation of economic and social policy, the efficient functioning of the administrative apparatus.
Financial control- a mechanism to ensure the legality of financial activities of executive bodies of state power and municipalities.
In accordance with the Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996, the spheres of financial control are: execution of the federal budget and budgets of social extra-budgetary funds, organization of monetary circulation, use of credit resources, the state of state internal and external debt, the provision of tax incentives.
The Accounts Chamber of the Russian Federation in accordance with the law of the Russian Federation "On the accounting policy of the Russian Federation" dated January 11, 1995 acts as the leading body of financial control.
The RF Budget Code provides for the Accounts Chamber to exercise control over the execution of the federal budget, social extra-budgetary funds, and the state of the state's internal and external debt.
See further:Along with the Accounts Chamber, a number of other institutions have the right to financial control in the Russian Federation: the Main Control Directorate of the President of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (in particular, the Department of State Financial Control and Audit, as well as the Main Directorate of the Federal Treasury), the Ministry of the Russian Federation for Taxes and fees, the Financial Monitoring Committee, the State Customs Committee of the Russian Federation, the Federal Tax Police Service of the Russian Federation, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal and Territorial Compulsory Medical Insurance Funds. In addition to the federal level, financial control is carried out at the level of the constituent entities of the Federation and municipalities (see Scheme 1). This multi-tier financial control reduces its effectiveness.
The Ministry of Finance of the Russian Federation as a subject of financial control
In accordance with the regulation on the Ministry of Finance of the Russian Federation (approved by the Government of the Russian Federation No. 329 dated June 30, 2004 No. ) The Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is the federal executive body responsible for the development of public policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, auditing, accounting and bookkeeping, production, processing and circulation of precious metals and precious stones, customs payments, determination of the customs value of goods and transport funds, investing funds for financing the funded part of the labor pension, organizing and conducting lotteries, production and circulation of protected printing products, financial security public service, anti-money laundering and terrorist financing.
The Ministry of Finance of the Russian Federation coordinates and monitors the activities of the Federal Tax Service, the Federal Insurance Supervision Service, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring, as well as control over the implementation by the Federal Customs Service of regulatory legal acts on the calculation and collection of customs payments, determination of the customs value of goods and vehicles.
The Ministry of Finance of the Russian Federation is guided in its activities by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, as well as this Regulation.
The Ministry of Finance of the Russian Federation carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local government bodies, public associations and other organizations.
The financial bodies of the constituent entities of the Russian Federation, when exercising state control over the use of appropriations from the corresponding budget, are endowed with rights similar to those of the Ministry of Finance of the Russian Federation.
Federal tax service as a subject of state financial control
See further:Scheme 1 The structure of state financial control bodies in the Russian Federation *
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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 |
State Duma of the Russian Federation Federation Council of the Russian Federation Accounts Chamber of the Russian Federation |
I... At the federal level Main Control Directorate of the President of the Russian Federation RF Ministry of Finance Main Department of the Federal Treasury Department of State Financial Control and Audit Ministries and departments, chief administrators, administrators of budgetary funds of the federal budget Pension fund of the Russian Federation Social Insurance Fund of the Russian Federation Compulsory health insurance fund |
Legislature Accounts Chamber of a constituent entity of the Russian Federation |
II... At the level of a constituent entity of the Russian Federation Financial bodies of the constituent entity of the Russian Federation Treasury of a constituent entity of the Russian Federation Territorial bodies of federal ministries and departments Federal Treasury Department (UFK) Office of the Ministry of Taxes and Tax Collection of the Russian Federation (UMNS RF) Customs Sectoral management bodies chief managers, managers of budget funds of a constituent entity of the Russian Federation Territorial Compulsory Health Insurance Fund |
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III. At the municipal level Representative body of the municipality Accounts Chamber of the Municipal Formation |
III. At the municipal level Financial management of the administration of the municipality Governing bodies administrators of local budget funds Local offices of territorial bodies of federal ministries and departments (UFK, UMNS RF) Local branches of territorial bodies of social extra-budgetary funds |
