September 3, 2019 , Natural resource management. Subsoil use On decisions following the results of the meeting with Dmitry Kozak and Yuri Trutnev on granting the right to use subsoil resources containing hydrocarbon reserves located on the continental shelf of the Arctic zone Russian Federation
August 23, 2019 , Taxes and non-tax payments. Financial reporting and audit The government submitted to the State Duma a draft law on exemption from taxation of income from the sale of electricity produced at microgeneration facilities Order dated August 21, 2019 No. 1853-r. The bill proposes exemption from taxation on income individuals income from the sale of energy produced at consumer-owned microgeneration facilities.
August 12, 2019 The government submitted to the State Duma a draft law on clarifying the procedure for accepting payments from individuals by paying agents Order dated August 9, 2019 No. 1772-r. In order to eliminate the legal conflict between the Federal Law "On the activities of accepting payments from individuals carried out by paying agents" and the budget legislation, the draft law proposes to cancel the obligation of public authorities, local governments and subordinated to them state institutions use a special bank account when accepting payments from individuals.
August 6, 2019 , Monetary policy. Financial markets The government submitted to the State Duma bills on changes in legal regulation activities of non-credit financial institutions that are entitled to issue consumer loans Orders dated August 3, 2019 No. 1733-r, dated August 5 No. 1746-r. The purpose of the bills is to optimize the regulatory environment of the financial market, including microfinance organizations, agricultural credit consumer cooperatives, pawnshops and credit consumer cooperatives, and to curb the illegal activities of individual participants in the financial market.
August 5, 2019 , Financial monitoring. Regulation of cross-border movement of finance The government sent amendments to the draft law on the use of transferable letters of credit in foreign trade to the State Duma The bill is aimed at ensuring the possibility of using residents in the implementation foreign exchange transactions with non-residents in the framework of foreign trade activities of such a form of payment as transferable letters of credit. This will protect the interests of Russian producers of export goods, guaranteeing the receipt of export foreign exchange earnings in their favor, and ensure the convergence of business conditions in Russia with international practice. The amendments to the draft law provide, in particular, for the inclusion in the types of agreements under which a resident does not violate the conditions of repatriation in the event that correspondent banks deduct a commission from the amount of payments, loan agreements for the provision of foreign or Russian currency to a non-resident.
July 29, 2019 The Commission for Legislative Activities approved a draft law on clarifying the procedure for accepting payments from individuals by paying agents In order to eliminate the legal conflict between the Federal Law “On the activity of accepting payments from individuals carried out by paying agents” and the budget legislation, the bill proposes to abolish the obligation of state authorities, local governments and state institutions subordinate to them to use a special bank account when accepting payments from individuals.
July 22, 2019 The Commission for Legislative Activities approved draft laws on changes in the legal regulation of the activities of non-credit financial organizations that are entitled to issue consumer loans The purpose of the bills is to optimize the regulatory environment of the financial market, including microfinance organizations, agricultural credit consumer cooperatives, pawnshops and credit consumer cooperatives, and to curb the illegal activities of individual participants in the financial market.
1The Ministry of Finance of the Russian Federation is headed by a Minister appointed to and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The Minister of Finance of the Russian Federation is personally responsible for the fulfillment of the powers assigned to the Ministry and the implementation public policy in the established field of activity. Currently, the Minister of Finance in the Russian Federation is Siluanov Anton Germanovich. The Minister has deputies: Nesterenko Tatyana Gennadievna, Gornin Leonid Vladimirovich, Pankin Dmitry Vladimirovich and others, who are appointed to and dismissed by the Government of the Russian Federation. The number of Deputy Ministers is established by the Government of the Russian Federation.
A collegium consisting of the Minister (chairman of the collegium), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials is formed in the Ministry of Finance of the Russian Federation central office Ministry and other persons on the proposal of the Minister. Members of the collegium, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and currency policy, as well as other most important issues of the Ministry's activities. The decisions of the collegium are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.
Structural subdivisions of the Ministry of Finance of the Russian Federation are departments for the main activities of the Ministry. Departments are made up of divisions.
The most important departments of the Ministry of Finance of Russia are: Department of Case Management and Control; Department of Tax and Customs Tariff Policy; Department of State Regulation financial control, audit activity, accounting and reporting; Department budget policy in sectors of the economy; Department of budget policy in the field of state military and law enforcement service and state defense order; Department of Budget Policy in the Social Sphere and Science; Department of Budget Policy in the Sphere of Public Administration, judicial system, state and municipal service; Department of International Financial Relations, public debt and state financial assets; Financial Policy Department; Department of Interbudgetary Relations; Legal Department; Administrative department; Department of long-term financial planning; Department of Organization of Compilation and Execution federal budget.
The Department of Case Management and Control organizes the functioning of the system of documentary support for management in the Ministry, including with documents of limited use, compliance with the established procedure for working with information constituting state secrets, methodological management of the work of the regime-secret bodies of the Ministry, federal services and organizations under the jurisdiction Ministries, organizational support for the activities of the collegium of the Ministry, interaction of the Ministry with legislative (representative) authorities, public organizations and the media.
The Department of Budget Policy ensures the implementation of the functions of the Ministry for the development of state policy and legal regulation in public sector, in the sphere financial support federal state civil service, as well as in certain matters tax sphere. The Department prepares projects for submission to the Government of the Russian Federation federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the Government of the Russian Federation on issues related to the established scope of the Department.
The Ministry of Finance of the Russian Federation has subordinate authorities:
the Federal Tax Service (FTS of Russia), headed by Mokretsov Mikhail Pavlovich;
federal Service insurance supervision(Rosstrakhnadzor).
Head - Koval Alexander Pavlovich;
Federal Service for Financial and Budgetary Supervision (Rosfinnadzor). Head - Pavlenko Sergey Yurievich;
Federal Treasury(Treasury of the Russian Federation), headed by Artyukhin Roman Evgenievich.
The scientific subdivision of the Ministry of Finance of the Russian Federation is the Research Financial Institute.
The Research Financial Institute of the Academy of Budget and Treasury of the Ministry of Finance of the Russian Federation is a departmental economic research institution located in Moscow.
Definition
Rights of the Ministry of Finance of the Russian Federation
Main goals Ministry of Finance RF
Main functions min fina RF
Budget powers of the Ministry of Finance of the Russian Federation
Responsibility of the Ministry of Finance of the Russian Federation
Structure of the Ministry of Finance of the Russian Federation
Powers of the Ministry of Finance in the implementation of financial control
Ministry of Finance- this is in the Russian Federation, the federal executive body; ensures the implementation of a unified state financial policy and carries out the overall management of the finance company in the country. The main tasks of the Ministry of Finance of the Russian Federation:
a) development and implementation of the strategic directions of the unified financial politicians;
b) drafting and execution of the federal budget;
c) sustainability public finance and their active impact on the socio-economic development of the country, the efficiency of management, as well as the implementation of measures to develop the financial market;
d) concentration of financial resources in priority areas of social economic development RF and its regions, target financing;
e) development of proposals for attracting countries foreign credit resources and sources of their repayment;
f) improving the methods of financial and budgetary planning, financing and reporting;
g) implementation of financial control over rational and targeted spending budget funds and federal funds off-budget funds.
The Ministry of Finance of the Russian Federation (Ministry of Finance of the Russian Federation) is the federal ministry of Russia that ensures the conduct of a unified financial politicians, as well as providing general leadership in the field companies finance in Russia.
In accordance with the Regulations on the Ministry of Finance of Russia, approved by the Decree of the Government of Russia dated June 30, 2004 No. 329, the Ministry of Finance of the Russian Federation is a federal executive body authorities executing the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, auditing, accounting and reporting, production, processing and circulation of precious metals and precious stones, customs payments, determining the customs value of goods and Vehicle, investing funds to finance the funded part of the labor pension, firms and holding lotteries, production and circulation of security printing products, financial support public service, countering the legalization of proceeds from crime, and the financing of terrorism. Departments
Administrative department;
Department of Case Management and Control;
Department of Budget Policy;
Department of Budget Policy in the Sectors of the Economy;
Department of Budget Policy in industries social sphere and science;
Department of budget policy in the field of state military and law enforcement service and state defense order;
Department of Budget Policy in the field of public administration, the judiciary, state and municipal services of the Ministry of Finance of Russia;
Department of Interbudgetary Relations;
Department of International Financial Relations, State debt and public financial assets;
Department of Tax and Customs Tariff Policy;
Department of regulation of state financial control, auditing and accounting;
Financial Policy Department;
Legal Department;
Department of long-term financial planning.
Department of the company compiling and executing the federal budget. Subordinate bodies authorities
Federal Tax Service (FTS of the Russian Federation)
Federal Service for Insurance Supervision (Rosstrakhnadzor)
Federal Service for Financial and Budgetary Supervision (Rosfinnadzor)
Represent the Government of the Russian Federation when granting state guarantees on loans within the limits of the state debt approved by the federal law on the federal budget for the corresponding year;
Limit, suspend, and individual cases and stop financing organizations from the federal budget if facts of their misuse of federal budget funds are revealed, as well as if they fail to submit within the established terms reporting on the expenditure of previously received funds;
Collect federal budget funds from organizations that they have not spent for their intended purpose;
Organize the formation at the expense of the federal budget of the Federal Fund for Financial Support of the Subjects of the Russian Federation and provide assistance at the expense of this fund in the manner and amount approved by the federal law on the federal budget for the corresponding year;
Issue loans at the expense of the federal budget to the constituent entities of the Russian Federation to cover temporary cash gaps with the repayment of these loans under fiscal year;
Provide deferrals and installment payments for taxes to the federal budget in accordance with the law, with notification tax authorities and maintaining an appropriate register;
To act on behalf of the Government of the Russian Federation as an official correspondent of international financial organizations in which the Russian Federation is a member, as well as other foreign counterparties on financial operations of the Government of the Russian Federation.
Mi The Ministry of Finance of the Russian Federation has the following budgetary powers:
Organizes work on drafting the federal budget, draws up a draft federal budget and submits it to the Government of the Russian Federation, takes part in the development of draft budgets for state extra-budgetary funds;
Represents the state side in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of the federal budget;
Provides methodological guidance in the field of preparation and execution of the federal budget; draws up a consolidated budget breakdown of the federal budget; develops forecast the consolidated budget of the Russian Federation;
Develops a program of state internal borrowings of the Russian Federation, conditions money issue and placement of government loans, acts as issuer state valuable papers , conducts registration of the issue of securities of state securities of the constituent entities of the Russian Federation and municipal valuable papers;
Carries out, on behalf of the Agreement of the Russian Federation, cooperation with international financial institutions; develops a program of state external borrowings of the Russian Federation, organizes work to attract foreign credit resources, develops a program for providing guarantees of the Government of the Russian Federation for attracting foreign loans by third parties and determines the procedure for providing such guarantees;
Provides guidance on accounting and reporting legal persons;
Accepts within its competence regulations; receives from federal executive authorities, executive authorities of constituent entities of the Russian Federation, state off-budget funds and local governments materials necessary for the preparation of a draft federal budget, a report on the execution of the federal budget, a forecast of the consolidated budget of the Russian Federation, as well as a report on the execution of the consolidated budget of the Russian Federation;
Provides government loans and budget loans within the limit of funds approved by the federal law on the federal budget;
Provides on behalf of the Russian Federation state guarantees to the constituent entities of the Russian Federation, municipalities and legal persons within the limit of funds approved by the federal law on the federal budget;
Checks: the financial condition of recipients of budgetary funds, including recipients of budgetary loans, budgetary loans and state guarantees, as well as recipients of budgetary investments to ensure that they comply with the conditions for receiving and effectively use these funds;
Registers the issue of loans of the subjects of the Russian Federation, municipalities, state unitary enterprises and federal state enterprises; maintains state books of internal and external debt RF; carries out the current management of the state debt of the Russian Federation.
The head of the Ministry of Finance of the Russian Federation has the exclusive right to authorize the following actions:
1) approval of the consolidated budget list of the federal budget; approving the limits of budgetary obligations for the main administrators of federal budget funds; provision of budget loans from the federal budget; introduction of a regime for reducing federal budget expenditures under the condition of a shortage of revenues of no more than 5% of approved revenues to the federal budget;
2) the transfer of appropriations between the main managers of federal budget funds, sections, subsections and articles of the functional and economic classifications budget costs within 10% of approved costs;
3) implementation of cost blocking and cancellation of the decision to block costs.
The Minister of Finance has the right to prohibit the main administrators of budgetary funds from changing the earmarked purpose of budgetary funds within the budget if he has received an official submission Accounts Chamber Russian Federation or bodies of the Federal treasury, indicating a violation of the budget legislation the main manager of the budget. The Minister of Finance has the right to appoint commissioners for the federal budget to federal executive bodies and budgetary institutions when establishing cases of misuse of budgetary funds. All the powers of the chief administrator, administrator and recipient of budgetary funds are transferred to the commissioner for the federal budget.
The Minister of Finance has the right to prohibit the chief administrator, the administrator of budgetary funds, and a budgetary institution from carrying out certain expenditures. The grounds for applying such a ban are official representation Accounts Chamber of the Russian Federation and acts of inspections of the bodies of the Ministry of Finance of the Russian Federation, the Federal Treasury, indicating a violation of budget legislation.
The Ministry of Finance of the Russian Federation is responsible for:
1) compliance of the budget schedule with the approved budget; timeliness of drawing up a budget schedule;
2) compliance with the procedure for granting budget loans, budget loans, state guarantees and budget investments.
The Minister of Finance is personally responsible for: compliance of the budget schedule with the approved budget; timeliness of drawing up a budget schedule; introduction of a regime for reducing budget costs when receiving information about the impossibility of executing the federal budget. Consider the features of the functioning of the Ministry of Finance of the subject of the Russian Federation on the example of the Republic of Buryatia. The Ministry of Finance of the Republic of Buryatia is an executive body of joint republican and federal government. It is included in the unified system of state financial management bodies in Russia.
The Republican Ministry of Finance manages the activities of the financial departments of the administrations of cities and regions in order to ensure uniform principles of financial and budgetary planning, financing of production and socio-cultural spheres, and creating a financial base for the integrated social and economic development of the republic.
The tasks of the Ministry of Finance of the Republic are:
Implementation of the main directions of the unified state financial policy;
Drafting and execution of the republican budget;
Ensuring the sustainability of finances and their impact on the socio-economic development of the republic, the efficiency of management, as well as the implementation of measures to develop the financial market;
Concentration of financial resources in priority areas of socio-economic development, targeted financing of general republican needs;
Participation in the development of proposals for attracting foreign credit resources to the economy of the republic and about the sources of their repayment;
Implementation of financial control over the rational and targeted spending of budgetary funds and extrabudgetary funds.
F ministry functions:
Participation in the work on a comprehensive analysis of the development of the economy, the development, together with the tax authorities, of measures for financial and tax incentives for economic activity;
Participation in the work on making forecasts for the functioning of the economy of the republic, determining the need for financial resources;
Work on the drafting of the republican budget, the forecast of the consolidated budget of the republic, the development of draft standards for deductions from taxes, fees and other payments, the amount of subsidies and subventions from the republican budget to the budgets of cities and regions;
Drawing up on the basis of the budgets of districts and cities of the consolidated budget of the republic, drafting the republican budget;
Ensuring the execution of the republican budget, the implementation of adjustments to budgetary assignments, taking into account speakers prices and revenues, monitoring the execution of the republican budget and the targeted use of funds allocated to enterprises, institutions and organizations, funds from extra-budgetary funds, drawing up a report on the execution of the republican budget and the consolidated budget of the republic;
Implementation of methodological guidance;
Participation in regulation securities market, issue registration valuable papers and maintenance of the register of registered securities in the republic;
Development of proposals on the volumes and directions of use of foreign exchange funds, consideration of draft plans for the release of precious metals from the gold reserves of the republic;
Establishing the procedure for compiling reports on the execution of the budget of the republic, cost estimates for the budgets of institutions and organizations.
The main rights of the Ministry of Finance include:
Issuance of loans from the republican budget to cover temporary cash gaps according to the budgets of cities and regions of the republic with the repayment of these loans within fiscal year;
Providing deferral and installment payments for taxes and the republican budget, provided for by the legislation of the Russian Federation and the Republic of Buryatia, etc.
2. We will consider the activity of financial management on the example of the administration of the Sverdlovsk region.
The financial department coordinates the functioning of financial bodies in accordance with general principles activities of the relevant structures of the constituent entities of the Russian Federation.
The main tasks of the regional financial management are based on uniform principles for conducting financial policy at the level of a constituent entity of the Russian Federation. These include:
Drafting and execution of the regional budget;
Ensuring the balance of the consolidated budget of the region and its active impact on the socio-economic development of the territory, efficiency entrepreneurial activity, implementation of measures to develop the financial market;
Concentration of financial resources in priority areas of socio-economic development of the region;
Development of proposals for attracting investments and sources of their repayment;
Improving the methods of financial and budgetary planning, financing and reporting;
Financial control for the rational and targeted spending of budgetary funds and extrabudgetary funds.
The functions of the regional financial management are generally similar to those performed by the Ministry of Finance discussed above. However, they have some specifics. Financial management:
Controls the execution of the regional budget and the targeted use of funds allocated from the regional budget to enterprises, cities and districts, as well as funds from extra-budgetary and foreign exchange funds;
Participates in balance sheet cash income and costs of the population, contributes to strengthening money circulation, increasing the purchasing power of the ruble, improving the state of settlements in national economy and improvement of the money circulation firm;
Organizes work to attract foreign credit resources to the region's economy, conducts negotiations with the participation of interested executive authorities on the conditions for their attraction; develops the procedure for the use of such loans and settlements on them enterprises and organizations;
Manages the work on the revaluation of inventory items;
Develops, together with local governments, proposals on sources of income to cover the costs associated with social protection of low-income categories of the population and other additional costs of the regional budget, budgets of cities and regions;
Takes part in work related to the privatization of state and municipal enterprises, their bankruptcy, on issues of income from privatization, valuation of property of enterprises of regional and federal ownership, conducting sales under the hammer sale blocks of shares owned by them;
Monthly submits to the representative body of state power of the region the necessary information on the state of the budget and its implementation.
At all levels, the main institutions of executive power that direct and control cash flows in the field of state and municipal finance are the Ministry of Finance, financial departments and departments.
In Russia, there is a unified centralized system of federal treasury bodies, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and its subordinate territorial bodies of the federal treasury for the constituent entities of the Russian Federation, cities, except for cities of regional subordination, districts and districts in cities.
The main tasks of the treasury bodies:
1) the company, the implementation and implementation of the budget of the Russian Federation, the management of the benefits and costs of the budget on the accounts of the treasury, based on the principle of unity of the cash desk;
2) regulation of financial relations between the budget of the Russian Federation and state extra-budgetary funds, financial performance of these funds, control over the receipt and use of extra-budgetary funds;
3) implementation of short-term forecasting of the volume of public financial resources, their operational management;
4) collection, processing and analysis information on the state of public finances, reporting to legislative and executive bodies on financial transactions of the Government of the Russian Federation on the budget of the Russian Federation, on state non-budgetary funds, on the state budget system RF;
5) management and maintenance jointly with the Russian Central Bank and other authorized banks state internal and external debt of the Russian Federation;
6) development of methodological and instructive materials, the procedure for conducting accounting operations on issues related to the competence of the treasury, preparation of a draft budget classification, conducting operations on accounting of the state treasury of the Russian Federation.
The functions of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation include:
Firm of budgetary and financial execution of the federal budget and financial execution of state federal extra-budgetary funds, based on the principle of unity of the cash desk;
Management of the work of the territorial bodies of the Federal Treasury;
Bringing to the attention of the territorial bodies of the Federal Treasury the size of appropriations from the federal budget for the territories they serve;
Maintaining a consolidated register of managers of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;
Company for the distribution of revenues between the federal budget and the budgets of the constituent entities of the Russian Federation, the transfer to local budgets of deductions from state taxes and benefits;
Management of the benefits and costs of the federal budget and other centralized financial resources administered by the Government of the Russian Federation, disposal of funds in the relevant bank accounts, except for the funds of state federal extra-budgetary funds and federal extra-budgetary funds, and transactions with these funds;
Firm for mutual settlements between the federal budget and the budgets of the constituent entities of the Russian Federation;
Regulation of financial relations between the federal budget and state federal extra-budgetary funds, the company of control over the receipt and use of federal extra-budgetary funds;
Firm and implementation: short-term forecasting and cash planning of federal budget funds, other centralized financial resources and directions for their use; accounting for operations on the movement of funds of the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds on the accounts of the treasury; collection, processing and analysis information on the state of the federal budget, the budgets of the constituent entities of the Russian Federation, state federal extra-budgetary funds and federal extra-budgetary funds;
Implementation, on instructions from the Government of the Russian Federation and the Ministry of Finance of the Russian Federation, of other operations with federal budget funds and other funds under the jurisdiction of the Government of the Russian Federation;
The company of the work of the territorial bodies of the treasury to control the execution of the federal budget, state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;
Management and servicing of the state internal and external debt together with central bank the Russian Federation and other authorized banks, the firm and the placement on a returnable and paid basis of centralized financial resources administered by the Government of the Russian Federation;
The company and the conduct of operations for the accounting of the state treasury.
Treasury bodies in the constituent entities of the Russian Federation, as well as cities with district divisions that have subordinate treasury bodies in their subordination, perform functions in the relevant territory in relation to the functions discussed above, except for functions related exclusively to servicing the federal budget, assigned to the Main Directorate of the Federal Treasury .
Treasury bodies in cities, except for cities of district subordination, districts, districts in cities perform the following functions:
Carry out budgetary and financial execution of the federal budget, financial execution of state federal extra-budgetary funds, control over the receipt and use of federal extra-budgetary funds;
Provide targeted financing of enterprises at the expense of the federal budget, state federal extra-budgetary funds and targeted use of federal extra-budgetary funds;
Provide full accounting of the managers of the federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;
Carry out the distribution of income between the federal budget and the budgets of the constituent entities of the Russian Federation, make deductions from state taxes and benefits to local budgets;
Carry out operations with funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds;
Carry out cash planning of the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds and directions for their use;
Control the timeliness of transactions and the intended use of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;
Carry out, on the proposal of the Ministry of the Russian Federation for Taxes and Dues, the return to the federal budget of excessively collected and paid taxes and other payments;
Carry out accounting of operations on the movement of funds of the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds on the accounts of the Federal Treasury bodies serving the corresponding territory;
Collect, process and transfer to higher bodies of the treasury information and reports on the execution of federal budget revenues and expenses, on the financial performance of state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;
Carry out separate operations on behalf of higher treasury bodies.
Treasury bodies are endowed with the following rights;
Open accounts for crediting and issuing funds in the Russian Central Bank, its local institutions, and other credit institutions;
Suspend operations on the accounts of enterprises, including banks using funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds, in cases of non-submission or refusal to present to the treasury bodies and their officials accounting and financial documents associated with the use of these funds;
Issue binding instructions to recover from enterprises in an indisputable manner funds allocated from the federal budget, funds from this budget directed to state federal extra-budgetary funds or federal extra-budgetary funds used for other than their intended purpose, with imposition on enterprises fine in the amount of the investment investment rate of the Central Bank of the Russian Federation;
impose on credit companies in case of untimely execution of payment documents by them for the transfer and crediting of funds to the profit of the federal budget, to state federal extra-budgetary funds or funds from the federal budget and these funds to the accounts of recipients in the relevant credit firms in the amount valid in the bank that committed the violation, interest rate for short-term lending, increased by 10 points; submit to the Russian Central Bank submissions on the deprivation of credit institutions of licenses for banking operations.
The federal government exercises the following budgetary powers:
Organizes the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of relevant budget agreements;
Executes the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of appropriate budget agreements;
Carries out preliminary and current control over the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and the monthly rate, if the relevant budget agreements are concluded;
Draws up a report on the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of appropriate budget agreements;
Carries out operations with the funds of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the relevant budget agreements
Draws up a report on the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of relevant budget agreements;
Prepares a report on the execution of the consolidated budget of the Russian Federation;
Submits a report on the execution of the federal budget to the Government of the Russian Federation;
&bu agreements include the procedure for keeping records and reporting on the execution of budgets of all levels of the budget system of the Russian Federation, cost estimates budget institutions, establishes forward agreements for reporting on the execution of budgets of all levels of the budget system of the Russian Federation;
Opens and closes accounts in the Russian Central Bank and its institutions, as well as in authorized credit agreements for crediting and issuing budget funds;
Opens and closes personal accounts of the main managers, managers of budgetary funds of agreements and institutions, as well as budgetary accounts of other recipients of budgetary funds;
Has the right to demand from the main administrators, administrators and recipients of budgetary funds to provide reports on the use of federal budget funds and other information related to the receipt, transfer, crediting and use of federal budget funds;
Receives from credit institutions information on operations with budgetary funds and funds of state non-budgetary funds;
Sends submissions to the main managers, managers and recipients of federal budget funds, the Russian Central Bank and its institutions, credit institutions with a demand to eliminate the identified violations of budget legislation and monitors their elimination; suspend operations on the personal accounts of the main managers, managers and recipients of federal budget funds;
Collects in an indisputable manner from the personal accounts of the main administrators, administrators of budgetary funds and recipients of federal budget funds budgetary funds used for other than their intended purpose;
Collects from all accounts budget funds issued in the form of budget credits, budget loans, for which the repayment period has expired, as well as interest payable for the use of budget loans, budget loans;
Imposes on the main managers, managers and recipients of federal budget funds, credit companies fines within its competence;
Maintains a consolidated register of the main administrators, administrators and recipients of federal budget funds and registers budgetary institutions whose activities are financed from the federal budget;
Exercises other powers in accordance with the budget legislation.
The Federal Treasury is responsible for:
Proper execution of the federal budget, keeping accounts and managing budget funds;
Financing the costs associated with the provision of budget loans, budget investments, state guarantees;
Completeness and timeliness of transfer and crediting of budgetary funds to the accounts of their recipients;
Timely submission of reports and other information related to the execution of the budget;
Timeliness of bringing notifications on budgetary appropriations and limits of budget obligations to recipients of budgetary funds; financing of costs not included in the budget list; financing of costs in excess of the approved limits of budget obligations;
Implementation of control over compliance with budgetary legislation by the main managers, managers and recipients of budgetary funds, credit organizations;
Fulfillment of prescriptions Accounts Chamber RF and decisions of acts of judicial authorities on compensation for damage caused by financial authorities to recipients of budgetary funds.
The Federal Treasury may execute the budgets of the subjects of the Russian Federation and local budgets under agreements concluded with the relevant executive authorities and local self-government bodies. The powers of the bodies of the Federal Treasury extend to firms, including credit companies, that carry out operations with the funds of the respective budgets to the extent of their powers in relation to the funds of the federal budget. As an example, let's consider the activities of the centralized interbudgetary Primorsky Treasury, which maintains accounts for accounting of income-expenditure operations of budgets of various levels, extra-budgetary funds.
The Primorsky Treasury was formed to perform the following tasks:
Organizational support for the financial execution of the budget of the region, extra-budgetary and foreign exchange funds based on the principle of unity of the cash desk;
Regulation of financial relations between the regional budget and the budgets of local governments, extra-budgetary and foreign exchange funds;
Accounting of the financial resources of the region in the context of budgets and budget classification, using uniform forms of budget documentation;
Accounting for the obligations assumed by the budgets and the region as a whole, the company and the implementation of offsets;
Control over the execution of budgets;
Reporting to the legislative and executive authorities of the relevant levels of the Primorsky Territory on the results of their financial transactions, reporting on the execution of budgets and the consolidated budget of the region;
Optimizing the management of budgetary funds in the region, excluding counter cash flows when reflecting income-expenditure operations of budgets, off-budget and foreign exchange funds on the accounts of the treasury in banking institutions;
Development of methodological and instructive materials, the procedure for conducting accounting operations on issues related to the competence of the Treasury;
Analysis of the state of the financial resources of the region, forecasting the volume of financial resources, as well as managing these resources within the limits established for the corresponding period costs.
The Treasury performs the following functions:
Provides the company for the execution of the budget of the region through the implementation of financial transactions in the execution of the regional budget, the budgets of local governments, extra-budgetary and foreign exchange funds on the territory of the Primorsky Territory based on the principle of unity of the cash desk;
Brings to the executive authorities of various levels the size and limits of budget allocations;
Maintains a consolidated register of managers of funds of the regional and local budgets, recipients of funds from the regional extra-budgetary and foreign exchange funds;
Organizes the distribution in the established amounts between the regional and local budgets of taxes received from payers and transferred by the Federal Treasury, as well as the replenishment of extra-budgetary and foreign exchange funds, controls the timeliness of income transfer, collects debts from payers to budgets, extra-budgetary and foreign exchange funds;
Organizes the implementation and accounting of mutual settlements and debts between budgets, organizes and carries out mutual offsets;
Regulates financial relations between the regional budget, local budgets, off-budget and foreign exchange funds on the territory of the region;
Forecasting and planning the state of the region's financial resources, including the replenishment and use of extra-budgetary and foreign exchange funds;
Management of funds on accounts in banks administered by executive authorities of various levels, pays the costs of budgetary, off-budgetary and foreign exchange funds within the limits established by the relevant budgets, from their accounts opened with institutions of the banking system;
Accounting of operations on the movement of funds of the regional and local budgets, funds of extra-budgetary and foreign exchange funds, debts, obligations and financial relationships of the subjects of the budget process in the region both in rubles and in foreign currency;
Opens and maintains accounts on its balance sheet to account for funds from budgets, extra-budgetary and foreign exchange funds;
Provides legislative and executive authorities with reports on established forms on the course of execution of budgets and the consolidated budget, off-budget and foreign exchange funds;
Carries out, on behalf of the executive authorities, other operations with the funds of the regional and local budgets, extra-budgetary and foreign exchange funds;
Organizes and carries out preliminary control of the targeted use and compliance with budgetary assignments of budget funds, extra-budgetary and foreign exchange funds;
Together with the executive authorities, it takes measures to service the budget deficit of the region and the obligations of the region, organizes and implements the placement of financial resources on a returnable and paid basis;
Organizes and carries out operations for the accounting of the treasury of the region.
Primorsky Treasury is endowed with the following basic rights:
Open accounts for the crediting and disbursement of budget funds, extra-budgetary and foreign exchange funds in rubles and in foreign currency in credit institutions;
Suspend payment of budget expenditures in case of exceeding budget allocations, sequester limits, underfunding of protected budget items until the decision of the legislative authorities of the appropriate level;
Suspend the implementation of costs by managers of funds from budgets, extra-budgetary and foreign exchange funds in case of violation of the established procedure for the execution of budgets, extra-budgetary and foreign exchange funds until the violations are eliminated;
Independently establish standards for accounting for budgetary funds, extra-budgetary and foreign exchange funds, standards for applicable messages in a single automated system Primorsky Treasury.
An important role is assigned to the territorial bodies of the Federal Treasury in maintaining the personal accounts of the managers of appropriations financed from the federal budget. The bodies of the Federal Treasury are entrusted with the task of organizing, implementing and monitoring the execution of the federal budget, and managing the costs of this budget on treasury bank accounts.
The financing of the expenses of the administrators of federal budget appropriations and the implementation of cash expenses is carried out from personal accounts opened with the territorial bodies of the Federal Treasury. The transfer of federal budget funds to the current budget and settlement accounts of organizations opened with banking institutions is not carried out.
Accounting for the movement of funds for the costs of the federal budget is carried out on personal accounts opened with the bodies of the Federal Treasury and serving for accounting reflection operations for the execution of the federal budget.
Management of funds on personal accounts is carried out by managers of appropriations.
The Main Directorate of the Federal Treasury establishes the procedure for recording transactions, opening and maintaining personal accounts, determines the mode of operation of personal accounts in accordance with applicable law and regulations.
Personal accounts managers of budgetary appropriations are opened directly on the current budget account of the Federal Treasury and are intended to account for operations to finance the costs of maintaining institutions and organizations, as well as federal programs, grants, compensations, subventions, transfers and loans.
The movement of funds on personal accounts was taken into account on the current budget account of the Federal Treasury opened with institutions of the Central Bank of the Russian Federation (Russia), savings bank RF, other banks authorized government commission on financial and monetary policy carry out operations with federal budget funds.
Personal accounts open to managers of federal budget appropriations. Through personal accounts opened in organizations of the Federal Treasury, the following is carried out:
1) financing the costs of institutions, organizations, enterprises on the basis of budgetary assignments of approved cost estimates and other justifications and calculations confirming the need for the costs incurred;
2) interbudgetary settlements with the administrations of the constituent entities of the Russian Federation and municipalities on transfers, subsidies;
3) compensation, subventions, subsidies, targeted programs;
4) provision of federal budget funds on terms of repayment and payment;
5) settlements with enterprises and organizations in terms of compensations and social payments under federal programs.
When financing the costs of the federal budget, the bodies of the Federal Treasury perform the following functions:
Open personal accounts for appropriation managers to record the movement of funds;
Make entries in personal accounts on the basis of properly executed settlement and monetary documents: registers, payment orders, checks;
Receive daily bank statements from their current budget account;
Issue to serviced managers of appropriations extracts from personal accounts;
Compile statements of turnover and balances of policy accounts;
Prepare payment and settlement documents;
Keeping records of payment orders, checks, refusals of acceptance, a card index for each manager of appropriations;
Provide preliminary, current and subsequent control over the targeted use of federal budget funds in accordance with the approved cost estimates of personal account holders, and other documents confirming the reasonableness of the costs.
Personal accounts for managers of federal budget appropriations are opened as they are transferred for financing through the Federal Treasury bodies on a territorial basis.
On the basis of agreements concluded with the owners of personal accounts, the bodies of the Federal Treasury:
1) provide financing of federal budget expenses within the limits set by the Main Directorate of the Federal Treasury in accordance with the approved estimates of income of institutions and organizations, the volume of financing of federal and targeted programs, transfers to the population and constituent entities of the Russian Federation, subsidies, subventions, loans, etc.;
2) keep records of transactions for crediting funds to the personal accounts of appropriation managers in accordance with the registers of the Main Directorate of the Federal Treasury;
3) keep records of operations to write off funds from personal accounts on payment orders and checks the owner, collection orders reflected in the extracts of the constituent agreement, according to the approved cost estimates within the funds available on the personal account;
4) ensure the issuance of funds for payment wages and other necessary payments in cash; issuance of statements on the movement of funds on personal accounts to the managers of appropriations as operations are performed.
Bodies of the Federal Treasury also carry out an unaccented write-off of funds from the personal accounts of the owners in cases established by law.
Owners of personal accounts submit to the Federal Treasury the documents necessary for opening personal accounts, cost estimates before the start of financing costs from the federal budget. They are obliged to make timely changes to the cost estimate and use federal budget funds strictly for their intended purpose; comply with the procedure for processing payment documents when financing costs from the federal budget.
The body of the Federal Treasury has the right to carry out operations on personal accounts within the available balances of funds; suspend or terminate funding in case of failure to provide relevant documents or reporting on the use of funds; check the intended use of the funds issued and payments made.
The owner of a personal account has the right to dispose of the funds on personal accounts; receive from the Federal Treasury the necessary information on the movement of federal budget funds on a personal account; control the timeliness of crediting and transferring funds from the personal account.
Financing of federal budget expenditures is carried out in accordance with the laws on the federal budget for the corresponding year and is carried out within the time limits and in the amounts established by the Government of the Russian Federation. After the approval of the law on the federal budget for the next fiscal year Ministry of Finance of the Russian Federation brings to the main managers of budgetary appropriations the quarterly distribution of the budgetary appropriations provided for by it. The main managers of budget appropriations, after receiving the quarterly distribution of budget appropriations, bring the volumes of budget appropriations to the recipients of budget appropriations. Financing of the expenses of the federal budget appropriators is carried out in strict accordance with the appointments, calculations, approved cost estimates, subject to changes.
The financing of federal programs, the issuance of budget credits, the conduct of interbudgetary settlements, and the financing of other federal measures are carried out in accordance with the amounts brought up by the registers of the Main Directorate of the Federal Treasury.
On the personal accounts of organizations, transactions on the main activity, as well as related to capital investments and overhaul. Documents for writing off funds are accepted from personal account holders only if there are funds on the accounts. The exception is executive documents for debiting funds in cases provided for by law.
Funds from the federal budget held on the current budget account of a body of the Federal Treasury may not be debited by a bank institution from the account by a court decision or, in cases established by law, without the prior acceptance of the body of the Federal Treasury.
Collection orders of tax authorities, other collection orders, collection orders with enforcement documents of courts attached to them for the collection of funds from the personal accounts of organizations in an indisputable manner must be preliminarily accepted by the Federal Treasury.
Financing operations are recorded on personal accounts only on the basis of registers. Funds received from business activities, local authorities and other receipts that are not related to financing from the federal budget are accounted for in settlement and other accounts of organizations.
Prior to the start of financing costs from the federal budget, appropriation managers submit to the Federal Treasury bodies approved in the prescribed manner cost estimates and cash applications for the issuance of cash.
Settlements are made by payment orders, which are issued by the owner of the personal account.
The issuance of cash from personal accounts is carried out through banking institutions on the basis of agreements concluded between the Federal Treasury and the bank.
Firms with the transition to financing through personal accounts submit cash applications for the current quarter and applications for the issuance of check books to the Federal Treasury. document flow is established in such a way as to ensure the timely execution of incoming settlement and monetary documents and their reflection in accounting for personal accounts with the preparation of a daily balance sheet.
Firms that have opened personal accounts with the Federal Treasury submit settlement and monetary documents to finance their costs in accordance with the approved estimate. Limits budgetary funds and their budgetary purpose are communicated to the owners of personal accounts by the Federal Treasury.
Receipt, execution and reflection on accounting accounts of settlement and monetary documents are carried out on the day they are received by the Federal Treasury during the first half of the working day on a business day.
Payment of all settlement and monetary documents of personal account holders, including payment wages, settlements with the budget, state non-budgetary funds, other payments, are made from their personal accounts within the available funds, in compliance with the law in terms of the order of payments and the calendar order of receipt of settlement documents.
Bodies of the Federal Treasury daily receive statements from bank institutions on the current budget account with payment documents attached to them: payment, collection orders, memorial orders, cash receipts of money- on the performed settlement and cash operations.
The transfer of funds received from a higher body of the Federal Treasury to the current budget account of the body of the Federal Treasury is carried out by a bank institution on the basis of payment orders and registers.
Received and credited to the personal accounts of organizations cash, intended to finance the costs of the federal budget, are used in strict accordance with the approved estimates and budgetary assignments specified in the registers.
At the end of the budget year, before compiling annual report, the accounting department of the Federal Treasury bodies checks the accuracy of all balance sheets and settlements with the federal budget appropriators and with the Federal Treasury bodies on funds received and transferred to finance the costs of maintaining them and conducting various federal events.
The head of the body of the Federal Treasury gives permission to the manager of appropriations for temporary borrowing of working capital from a settlement or current extra-budgetary account for the implementation of expenses, the financing of which is provided for from the federal budget. Such permission is the basis for the restoration of funds to the settlement or current account of the appropriation manager after receipt of the registry for financing costs.
The transfer of funds from one personal account of the manager of appropriations to his other is carried out with the permission of the Federal Treasury.
Transfer of funds from the personal account of the manager of appropriations to his other personal, current or settlement account is made in the following cases:
1) incorrectly incurred costs;
2) reimbursement of costs for transferred material values or services rendered;
3) reimbursement of expenses incurred from current extra-budgetary or settlement accounts, in cases where the activities for which financing is provided for at the expense of the federal budget, are fully or partially carried out at the expense of temporarily borrowed funds located on these accounts.
If the managers of budget allocations do not have other sources, and funds from the federal budget have not yet been received, accounting of accepted settlement and payment documents that are not paid due to lack of funds in personal accounts is kept in a file cabinet. The card file accepts payments to the budget, state non-budgetary funds, including the Russian Federation, the State Employment Fund of the Russian Federation, the Compulsory Fund health insurance RF, Fund social insurance Russian Federation, executive documents. All other payments in the absence of funds on the personal accounts of appropriation managers are not accepted for accounting.
The activities of the treasury bodies are connected with all cash flows relating to state and municipal finance. Therefore, the efficiency and accuracy of the execution of their respective operations is important.
In accordance with Decree of the President of Russia of March 9, 2004 N 314 "On the system and structure of federal executive bodies", the Government of Russia decides:
1. Establish that the Ministry of Finance of Russia is a federal executive body that develops a unified state financial, credit, monetary policy and legal regulation on the basis of and in pursuance of fundamental law of the state Russia, federal constitutional laws, federal laws, acts of the President of Russia and the Government of Russia in financial sector, including the budgetary, tax, insurance, currency spheres, the sphere of public debt, in the field of auditing, accounting and financial statements, mining, production, processing of precious metals and precious stones, customs payments, including the determination of the customs value of goods and vehicles, as well as the development of financial policy in the field of civil service and the judiciary.
2. The Ministry of Finance of Russia coordinates and controls the activities of the Federal Tax Service, the Federal Insurance Supervision Service, the Federal Financial and Budgetary Supervision Service and the Federal Financial Monitoring Service, which are under its jurisdiction.
3. The Ministry of Finance of Russia carries out its activities directly and through the territorial bodies of the federal treasury.
4. The main tasks of the Ministry of Finance of Russia are the development of a unified state financial (including budgetary, tax, insurance, foreign exchange, public debt), credit, monetary policy, as well as policies in the field of auditing, accounting and financial reporting, mining, production, processing of precious metals and precious stones, customs payments (in terms of calculation and payment procedure), including the determination of the customs value of goods and vehicles.
5. The Ministry of Finance of Russia performs the following main functions:
1) develops and submits to the Government of Russia draft federal constitutional laws, federal laws and acts of the President of Russia and the Government of Russia on the following issues:
Firms and the functioning of the Russian budget system, determining the foundations of the budget process;
the federal budget for the next fiscal year, the procedure for the execution of the federal budget in the next financial year, reporting on its execution;
delineation of budgetary powers between Russia, subjects of Russia and local governments;
financial relationships between the federal budget and the budgets of the subjects of Russia and local budgets;
systems of remuneration, social guarantees and pensions for federal civil servants, judges and other persons holding public office in Russia;
the maximum number of employees of the central offices of federal executive bodies, their territorial bodies, the number of staff members of the judicial system of Russia;
financial support for business trips in Russia and abroad for employees of federal government bodies and federal government agencies;
financial activities and financial regulation in wartime conditions, as well as the preparation of the financial system for wartime conditions;
monetary policy;
Policies in the field of customs payments in terms of calculation and procedure for their payment, determination of the customs value of goods and vehicles;
avoidance of double taxation of income and property, as well as on other tax issues;
regulation of activity of subjects and participants of the insurance market;
ensuring the protection of the rights and legitimate interests of policyholders, other interested parties and the state, the effective development of the insurance business;
Companies and conducting lotteries;
production and circulation of security printed products in Russia;
financial relations between Russia and foreign countries, interstate trusts with the participation of Russia and international financial organizations;
signing and ratification of international treaties and agreements in the field of activity of the Ministry;
Money emission and circulation of state and municipal securities, provision of state guarantees of Russia;
public debt management and financial assets Russia;
regulation in the field of formation and investment of pension savings;
compensation payments and repayment of guaranteed savings of Russian citizens, government securities former USSR and certificates of the Savings Bank of the USSR, state debt commodity obligations;
control and supervision in the financial and budgetary sphere;
establishing the grounds and procedure for bringing to responsibility for violation of Russian legislation;
countering the legalization of proceeds from crime, corruption and the financing of terrorism;
improvement of banking legislation, legislation in the field of firms and regulation of money circulation;
regulation of accounting, financial statements;
regulation of audit activity;
extraction, production, processing and circulation of precious metals and precious stones;
formation of the State Fund of Precious Metals and Precious Stones of Russia for the next year and a plan for the release of valuables from it;
2) develops and approves:
the procedure for drawing up and executing the federal budget, the budgets of state off-budget funds;
the procedure for maintaining the budget list of the federal budget;
the procedure for compiling reports on the execution of the federal budget, the budgets of state off-budget funds and the consolidated budget of Russia;
reporting on costs and the number of employees of federal government agencies, government agencies of Russian regions and local governments;
forms tax returns, tax calculations, guidelines and other regulatory legal acts on the application of legislation on taxes and fees;
conditions for licensing, attestation, activities and reporting in relation to the subjects of the insurance business;
the procedure for issuing and suspending permits to conduct lotteries and control over the conduct of lotteries;
licensing requirements and conditions for the production of security printed products;
normative legal acts on the issues of regulation, control and supervision in the field of formation and investment of pension savings;
Methodology money issue and circulation of state and municipal securities, provision of state guarantees of Russia;
the procedure for maintaining the state debt book of Russia;
the procedure for the company and the exercise of control and supervision in the financial and budgetary sphere;
Methodology for combating the legalization of proceeds from crime, corruption and financing of terrorism;
the procedure for exercising control over the execution of the federal budget and implementing coercive measures applied to participants in the budget process for violation of budgetary legislation;
active legal acts in the field of accounting and preparation of financial statements;
a unified chart of accounts for budgetary accounting and instructions for its application by state authorities, management bodies of state non-budgetary funds, local governments and budgetary institutions created by these bodies;
order of formation and presentation budget reporting on the execution of the budgets of the budget system of Russia;
the procedure for submitting reports to the Ministry of Finance of Russia in the field of auditing;
normative legal acts in the field of extraction, production, processing and circulation of precious metals and precious stones;
3) carries out:
drafting the federal budget for the next budget year, ensuring the execution of the federal budget;
keeping records of operations for the execution of the federal budget, compiling and submitting to the Government of Russia reports on the execution of the federal budget and the consolidated budget of Russia;
examination of draft financial and economic justifications for bills and draft opinions of the Government of Russia on bills on the introduction or abolition of taxes, exemption from their payment, on the issuance of state loans, on changes in the financial obligations of the state, other bills providing for expenses covered from the federal budget;
forecasting and cash planning of the execution of the federal budget;
introduction, in the manner and cases provided for by the budgetary legislation of Russia, of a regime for reducing federal budget expenditures;
introduction, in the manner and cases provided for by the budgetary legislation of Russia, blocking costs and the abolition of blocking the costs of the federal budget, the application of other sanctions provided for by the budgetary legislation of Russia;
management of the state internal and external debt of Russia;
functions issuer government securities of Russia;
maintenance of the state debt book of Russia and the register of government securities of Russia;
state registration of the conditions for issuing securities and circulation of government securities of Russia and municipal securities;
budgetary and monetary policy in accordance with tasks macroeconomic policy;
participation on behalf of the Government of Russia in the activities of the Paris Club and other clubs and forums, signing on behalf of the Government of Russia multilateral agreements with debtors within the framework of these clubs and forums.
6. Allow the Ministry of Finance of Russia to have 2 Deputy Ministers and up to 11 departments in the main areas of activity of the Ministry.
7. Set the maximum number of employees of the central office of the Ministry of Finance of Russia in the amount of 1370 units (without personnel for the protection and maintenance of buildings) and the maximum number of employees of territorial bodies in the amount of 51777 units (without personnel for the protection and maintenance of buildings).
8. Agree with the proposal of the Ministry of Finance of Russia on the placement of its central office in Moscow, st. Ilyinka, 9.
The Ministry of Finance implements agreements:
tax systems
Issues government domestic loans in Russia;
Together with central bank carries out service of the state internal debt of the Russian Federation;
Develops consultations on the formation of the financial market, carries out regulation securities market, produces licenses for the benefit of activities as investment institutions and stock markets, registers the issue of securities, prepares rules for improving monetary and financial and credit relations with foreign countries, organizes work to attract foreign credit resources to the country's economy, keeps records of stocks of precious metals and precious stones , controls their storage and use, and also performs assay supervision;
Ensures the production by Goznak of banknotes and metal coins, securities according to samples approved by the Government, concludes on behalf of the Government of the Russian Federation agreements With central bank on granting loans to cover the federal budget deficit and other purposes, is responsible.
The structure of the Ministry of Finance of the Russian Federation
In the 1990s The system of financial and credit authorities in the Russian Federation has been significantly restructured in connection with economic transformations: new bodies have appeared (the State Tax Service, later the Ministry of the Russian Federation for Taxes and Duties, the Federal Treasury, Gosstrakhnadzor, private banks), the structure of the Ministry of Finance and the corresponding lower bodies has been rebuilt.
Among these bodies, the Ministry of Finance of the Russian Federation stands out for the complex nature of its functions aimed at different aspects of the financial activities of the state. This executive branch ensures the implementation of a unified financial, budgetary and tax policy in the Russian Federation and coordinates the activities in this area of other federal executive bodies.
In carrying out its functions, the Ministry of Finance of the Russian Federation interacts with other executive authorities - federal, bodies of subjects of the federation, local governments, as well as public business associations and other organizations.
The Ministry of Finance of the Russian Federation is headed by a minister appointed to and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The minister is personally responsible for the fulfillment of the tasks assigned to the ministry and the exercise of its functions. The Minister has 16 deputies who are appointed and dismissed by the Government of the Russian Federation.
In the Ministry of Finance of the Russian Federation, a collegium is formed consisting of the Minister (chairman of the collegium), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central office of the Ministry and other persons on the proposal of the Minister. Members of the collegium, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and currency policy, as well as other most important issues of the Ministry's activities. The decisions of the collegium are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.
It should also be noted that the Ministry of Finance of the Russian Federation is allowed to have 20 departments in the central office in the main areas of activity:
1. Department of budget policy;
2. Tax Policy Department;
3. Department of public internal debt management;
4. Department of sectoral financing;
5. Department of interbudgetary relations;
6. Monetary and economic department;
7. Department of the defense complex and law enforcement agencies;
8. Department of financing of the state apparatus;
9. Department of methodology of accounting and reporting;
10. Legal department;
11. Department of Macroeconomic Policy and Banking;
12. Department of Insurance Supervision;
13. Department of External Debt;
14. Department of International Financial Organizations;
15. Department of State Financial Control;
16. Department of the firm's audit activities;
17. Information and technical department;
18. Department of budget loans and guarantees;
19. Department of currency control;
20. Department of social sphere and science.
Powers of the Ministry of Finance in the implementation of financial control
The Ministry of Finance of the Russian Federation occupies the most important place in the system of financial
control, it not only develops the financial policy of the country, but also
controls its implementation.
The Ministry of Finance exercises financial control over:
Targeted use of the federal budget and state non-budgetary and target budget funds;
Receipt of income from property in federal ownership;
Benefits from conducting lotteries registered in the Russian Federation;
Ensuring the solvency of insurers;
Formation and preservation of the State Fund of Precious Metals and Precious Stones in the Russian Federation;
Use and storage of precious stones by organizations and transactions with them;
Costs associated with public internal and external debt;
The quality of audits.
In this regard, the Ministry of Finance of the Russian Federation has the right to conduct comprehensive audits and thematic audits of the receipt and expenditure of funds from the federal budget, off-budget funds and other federal funds, conduct documentary audits and checks of financial and economic activities on the instructions of law enforcement agencies.
In order to fulfill the control powers of the Ministry of Finance of the Russian Federation, it has the right to request the necessary materials on budgetary and extra-budgetary funds and apply enforcement measures based on the results of control - when establishing facts of misuse, collect them with a fine; limit, suspend and terminate the financing of organizations in case of violation of financial discipline. At the same time, the Ministry of Finance is authorized to provide deferrals and installment plans for tax payments to the federal budget.
It should be noted that the control powers of the Ministry of Finance of Russia apply to financial resources only at the federal level.
In cases where the activities of the executive authorities of the subjects federations, its control functions should not go beyond these limits.
This approach is based on the principle of independence budget device in Russia, the independence of the financial activities of subjects federations and local governments within the limits established by law, their responsibility for the formation and use of their financial resources.
However, taking into account the 1998 Budget, we note that the Ministry of Finance is entrusted with the implementation of financial control over the execution of the budgets of the subjects of Russia and local budgets, if the subject of Russia receives assistance in the amount of more than 50% of the costs of its consolidated budget. An audit is appointed and the execution of the budget of the subject of the federation passes under the control of the Ministry of Finance and in cases where the subject is not able to ensure the servicing and repayment of its debt obligations. Everyone has financial control structural units Ministry of Finance of the Russian Federation, according to their competence. However, the Ministry of Finance also has special units in its structure that are designed specifically for financial control: the Department of State Financial Control and Audit, the Department of Insurance Supervision. It is in charge of the Federal Treasury, the Assay Office and other bodies. The Ministry of Finance performs the following functions:
Together with the Ministry of Taxes and Duties, it develops proposals for improving tax policy and tax systems, takes part in the design of instructions and guidelines on taxation matters;
Together with the Central Bank, it participates in the design of measures to strengthen monetary circulation, increase the purchasing power of the ruble, as well as in the preparation of proposals for improving the state of settlements in the national economy;
Carries out release of the state internal loans of Russia;
Together with the Central Bank, it services the state internal debt of the Russian Federation;
Develops consultations on the formation of the financial market, regulates the securities market, issues licenses on the privilege of operating as investment institutions and stock markets registers the issue of securities, prepares rules for improving monetary and financial and credit relations with foreign countries, organizes work to attract foreign credit resources to the country's economy, keeps records of stocks of precious metals and precious stones, controls their storage and use, as well as performs assay supervision;
Ensures the production of banknotes and metal coins, securities according to samples approved by the Government, concludes on behalf of the Government of the Russian Federation concessions with the Central Bank to provide a loan to cover the federal budget deficit and other purposes, is responsible.
Sources
minfin.ru Ministry of Finance of Russia
wikipedia.org Wikipedia, the free encyclopedia
polbu.ru Library "Bookinist's Shelf"
- government agency executive power, ensuring the implementation of a unified financial policy, as well as exercising general management in the field of organizing finance. Russia Ministry of Finance Russian Empire Ministry of Finance ... ... WikipediaMinistry of Finance of the Russian Federation- The Ministry of Finance of the Russian Federation (MinFin) 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 of others in this area ... ... Banking Encyclopedia
Ministry of Finance of the Russian Federation- a federal executive body that ensures the implementation of a unified state financial policy and carries out general management of the organization of finance in the country. Synonyms: Ministry of Finance of the Russian Federation See also: Federal executive bodies ... ... Financial Dictionary Ministry of Finance of the Russian Federation - The Ministry of Finance of the Russian Federation (Minfin of Russia) is the federal ministry of the Russian Federation, which ensures the implementation of a unified financial policy, as well as providing general management in the field of organizing finance in the Russian ... ... Wikipedia
Ministry of Finance the government agency responsible for financial system countries, including the budget, taxes, banking, insurance, shares and government obligations, as well as for international monitoring agreements. The Ministry was established in 1869 ... ... All Japan
Ministry of Finance- I Before the Tatar invasion, taxes and all sorts of fees were collected in Russia either by the princes themselves, who made periodic detours of their lands, or, on their behalf, by tributaries. During the Tatar yoke, newly established taxes were collected by special ... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION- a federal executive body that ensures the implementation of a unified state financial policy and carries out general management of the organization of finance in the country. In order to ensure a unified state financial policy, the Ministry of Finance ... Encyclopedic Dictionary of Economics and Law
Ministry of Finance- (Ministry of Finance) in the Russian Federation a federal executive body; ensures the implementation of a unified state financial policy and carries out general management of the organization of finance in the country. the main tasks of the Ministry of Finance of the Russian Federation: a) development and implementation ... ... Big Law Dictionary More
Introduction 3
Structure of the Ministry of Finance of the Russian Federation 4
Main tasks, functions and rights of the Ministry of Finance 6
Powers of the Ministry of Finance in the implementation of financial control 10
Conclusion 14
List of used literature 15
Introduction
The Ministry of Finance of the Russian Federation (Minfin of Russia) is the federal ministry of the Russian Federation, which ensures the implementation of a unified financial policy, and also exercises general management in the field of organizing finance in the Russian Federation.
In accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 No. 329, the Ministry of Finance of Russia is a federal executive body that performs the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange , banking, public debt, auditing, accounting and reporting, production, processing and circulation of precious metals and precious stones, customs payments, determining the customs value of goods and vehicles, investing funds to finance the funded part of the labor pension, organizing and holding lotteries , production and circulation of protected printing products, financial support for the public service, counteraction to legalization of proceeds from crime, and the financing of terrorism.
Structure of the Ministry of Finance of the Russian Federation
In the 1990s The system of financial and credit authorities in the Russian Federation has been significantly restructured in connection with economic transformations: new bodies have appeared (the State Tax Service, later the Ministry of the Russian Federation for Taxes and Duties, the Federal Treasury, Gosstrakhnadzor, commercial banks), the structure of the Ministry of Finance and the corresponding lower bodies has been restructured.
Among these bodies, the Ministry of Finance of the Russian Federation stands out for the complex nature of its functions aimed at different aspects of the financial activities of the state. This state executive body ensures the implementation of a unified financial, budgetary and tax policy in Russia and coordinates the activities in this area of other federal executive bodies.
In carrying out its functions, the Ministry of Finance of Russia interacts with other executive authorities - federal, bodies of subjects of the Federation, local governments, as well as public associations and other organizations.
The Ministry of Finance of the Russian Federation is headed by a minister appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The minister is personally responsible for the fulfillment of the tasks assigned to the ministry and the exercise of its functions. The Minister has 16 deputies who are appointed and dismissed by the Government of the Russian Federation.
In the Ministry of Finance of the Russian Federation, a collegium is formed consisting of the Minister (chairman of the collegium), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central office of the Ministry and other persons on the proposal of the Minister. Members of the collegium, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and currency policy, as well as other most important issues of the Ministry's activities. The decisions of the collegium are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.
It should also be noted that the Ministry of Finance of Russia is allowed to have 20 departments in the central office in the main areas of activity:
Department of Budget Policy;
Department of Tax Policy;
Department of Public Domestic Debt Management;
Department of Sectoral Finance;
Department of Interbudgetary Relations;
Monetary and Economic Department;
Department of Defense Complex and Law Enforcement Agencies;
Department of Financing of the State Apparatus;
Department of Accounting and Reporting Methodology;
Legal Department;
Department of Macroeconomic Policy and Banking;
Department of Insurance Supervision;
Department of External Debt;
Department of International Financial Institutions;
Department of State Financial Control;
Department of the organization of audit activity;
Information Technology Department;
Department of Budget Credits and Guarantees;
Department of currency control;
Department of Social Sphere and Science.
Main tasks, functions and rights of the Ministry of Finance
In accordance with the Regulations on the Ministry of Finance in the Russian Federation, to its main tasks include:
improvement of the budgetary system of the Russian Federation, development of budgetary federalism;
development and implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation;
concentration of financial resources in priority areas of socio-economic development of the Russian Federation;
development of the draft federal budget and ensuring execution of the federal budget in accordance with the established procedure; drawing up a report on the execution of the federal budget and the consolidated budget of the Russian Federation;
development of government borrowing programs and their implementation in the prescribed manner on behalf of the Russian Federation;
management of the state internal and external debt of the Russian Federation;
development and implementation of a unified development policy financial markets In Russian federation;
participation in the development and implementation of a unified policy in the field of formation and use of state resources of precious metals and precious stones;
development of a unified methodology for drawing up budgets of all levels and reports on their execution;
implementation within its competence of state financial control;
providing methodological guidance for accounting and reporting (except for accounting and reporting in central bank of the Russian Federation and credit organizations), as well as in accordance with the legislation of the Russian Federation by an audit in the Russian Federation (except for an audit in the banking system).
Functions of the Ministry of Finance of the Russian Federation consistent with its position as the nation's federal financial management body. They belong to the following areas:
general public finance- participation in complex analysis of the country's economy and in the work on compiling long-term and short-term forecasts of their development, determining the needs of state financial centralized resources, preparing proposals for the distribution of these resources between the federal budget and state federal extra-budgetary funds;
the state budget- organization of work on the preparation and enforcement of the federal budget, development of proposals on the standards for deductions from federal taxes, the amount of subsidies and subventions allocated to the budgets of the constituent entities of the Russian Federation, forecasting and drawing up the consolidated budget of the Russian Federation;
off-budget state federal funds- preparation of proposals on the creation and use of target off-budget funds, ensuring the financial execution of state federal off-budget funds;
insurance- participation in the development and improvement of insurance activities in the country;
money turnover- development and implementation of measures to optimize commodity-money proportions and balance cash income and expenditures of the population, strengthen monetary circulation and the purchasing power of the ruble, prepare proposals to improve the state of settlements in the national economy, in the main areas of the monetary policy of the Russian Federation, ensure the production of Goznak monetary tickets and metal coins;
government loan- issue of state internal loans of the Russian Federation, coordination of the total volume and terms of issue of debt obligations of the subjects of the Russian Federation, conclusion of agreements with the Central Bank of the Russian Federation on granting a loan to cover the federal budget deficit and other purposes;
financial market- development of proposals for the formation of the financial market, regulation of the securities market, registration of the issue of securities;
monetary and financial relations- preparation of proposals for improving monetary and financial and credit relations with foreign countries and increasing the country's foreign exchange resources, participation in the development financial terms contracts and agreements with foreign states, monetary policy, proposals for the use of foreign exchange, balance of payments forecast, formation of customs policy, organization of work to attract foreign credit resources to the country's economy, service of public external debt, participation in the regulation of the sale of precious metals and stones ;
financial control- control over the execution of the federal budget and the use of state federal extra-budgetary funds, the use of foreign exchange funds, investments, as well as attestation for the audit of enterprises, associations, organizations and institutions, citizens engaged in independent entrepreneurial activities, licensing the audit;
organization of accounting and reporting- analysis of the consolidated financial statements of federal executive bodies, management of accounting and reporting of enterprises, organizations and institutions, regardless of their organizational and legal forms and subordination, establishing the procedure for maintaining accounting and reporting on the execution of the federal budget, cost estimates of budgetary institutions and organizations , establishing forms of accounting and reporting on cash execution of the federal budget, the budgets of the constituent entities of the Russian Federation.
To perform its tasks and functions, the Ministry of Finance of the Russian Federation has the necessary rights , including:
arising from the functions of drawing up and executing the budget and the control associated with this activity- receive from the state executive authorities of the Federation and its subjects, as well as enterprises, institutions, organizations, banks, regardless of their organizational and legal forms and subordination, the necessary materials, documents, balance sheets, reports, certificates, etc., carry out documentary audits and checks, give mandatory instructions for the elimination of identified violations;
on the application of coercive measures in cases of violations of the established procedure- limit and, if necessary, suspend financing of enterprises, institutions and organizations, collect in the prescribed manner from enterprises, institutions and organizations funds allocated from the federal budget or federal extra-budgetary funds that are not used for their intended purpose, with the imposition of a fine in the amount of the discount rate of the Central Bank RF; prohibit or suspend the issue of securities by joint-stock companies in violation of the law;
on regulating the ratio of revenues and expenditures of the federal budget and the budgets of the constituent entities of the Federation in the process of their implementation and tax revenues to the federal budget- conclude on behalf of the Government of the Russian Federation agreements with the Central Bank of the Russian Federation on the provision of a loan to cover the federal budget deficit and other purposes;
issue loans from the federal budget, if necessary to cover temporary cash gaps in the budgets of the constituent entities of the Federation with the repayment of these loans within the budget year, to provide deferrals and installment payments for taxes to the federal budget with notification of the Ministry of the Russian Federation for Taxes and Duties.
Powers of the Ministry of Finance in the implementation of financial control
The Ministry of Finance of the Russian Federation occupies an important place in the system of financial control; it not only develops the country's financial policy, but also controls its implementation.
The Ministry of Finance is implementing financial control per:
targeted use of the federal budget and state extra-budgetary and target budget funds;
receipt of income from property in federal ownership;
income from conducting lotteries registered in the Russian Federation;
ensuring the solvency of insurers;
the formation and preservation of the State Fund of Precious Metals and Precious Stones in the Russian Federation;
use and storage of precious stones by organizations and transactions with them;
expenses related to the state internal and external debt;
the quality of audits.
In this regard, the Ministry of Finance of Russia has the right to conduct comprehensive audits and thematic audits of receipts and expenditures of federal budget funds, off-budget funds and other federal funds, to conduct documentary audits and audits of financial and economic activities on assignment from law enforcement agencies.
To exercise control powers, the Ministry of Finance of Russia has the right to request the necessary materials on budgetary and extrabudgetary funds and apply measures of influence according to the results of control - when establishing facts of misuse, collect them with a fine; limit, suspend and terminate the financing of organizations in case of violation of financial discipline. At the same time, the Ministry of Finance is authorized to grant deferrals and installment plans for tax payments to the federal budget.
It should be noted that the control powers of the Ministry of Finance of the Russian Federation apply to financial resources only at the federal level. In those cases when the activities of the executive authorities of the subjects of the Federation are checked, its control functions should not go beyond these limits. This approach is due to the principle of independence of the budget structure in the Russian Federation, the independence of the financial activities of the constituent entities of the Federation and local governments within the limits established by law, their responsibility for the formation and use of their financial resources.
However, taking into account the Budget Code, we note that the Ministry of Finance is entrusted with financial control over the execution of the budgets of the subjects of the Russian Federation and local budgets, if the subject of the Russian Federation receives assistance in the amount of more than 50% of the costs of its consolidated budget. An audit is appointed and the execution of the budget of a subject of the Federation passes under the control of the Ministry of Finance in cases where the subject is not able to ensure the servicing and repayment of its debt obligations.
Financial control is carried out by all structural subdivisions of the Ministry of Finance of the Russian Federation in accordance with their competence. However, the Ministry of Finance also has special units in its structure that are designed specifically for financial control: the Department of State Financial Control and Audit, the Department of Insurance Supervision. It is in charge of the Federal Treasury, the Assay Office and other bodies.
Department of State Financial Control and Audit was created on the basis of a decree of the Government of the Russian Federation on the basis of several abolished structural divisions of the Ministry of Finance of Russia, including the control and audit department and the Department for the organization of audit activities.
AT tasks This Department includes control over:
execution of the federal budget and the budgets of federal extra-budgetary funds,
organization of money circulation,
use of credit resources,
the state of the state internal and external debt, state reserves,
providing tax breaks and benefits.
The Department of State Control and Audit organizes and conducts independently and with the involvement of territorial KRU audits and inspections; controls the use of federal funds, including in foreign currency; organizes control over the quality of audits conducted by auditors and audit organizations.
If violations of the use of federal funds spent illegally or for other purposes are found, the funds, as well as income from their use, as directed by the Department, are subject to reimbursement within one month after the violations are discovered.
Territorial control and audit bodies I carry out subsequent financial control on the territory of the corresponding subject of the Russian Federation. In particular, they:
control the targeted use of federal budget funds and state off-budget funds;
conduct documentary audits and audits of the financial and economic activities of organizations of any form of ownership in accordance with motivated decisions of law enforcement agencies;
in some cases, on a contractual basis, they carry out audits and checks on the receipt and expenditure of funds from the budgets of the constituent entities of the Russian Federation and local budgets;
control the timely elimination of violations in the financial and economic activities of the audited management of organizations, as well as compensation by them for the damage caused, etc.
Territorial control and auditing bodies of the Ministry of Finance of Russia have right:
check monetary, accounting and other documents in audited organizations;
receive explanations from the officials of the audited organizations;
receive from public authorities and local self-government, as well as organizations, the data necessary for the implementation of their functions;
send proposals on the suspension and termination of financing of audited organizations in case of revealing facts of misuse of budgetary funds, as well as their failure to submit accounting documents related to the use of these funds;
raise the issue of dismissal of officials guilty of violations, transfer the materials of inspections and audits to law enforcement agencies, etc.
Bodies federal treasury subordinated to the Ministry of Finance, along with other functions, exercise control aimed at the execution of the federal budget and the use of state non-budgetary funds.
To this end, the Main Directorate of the Federal Treasury:
organizes control over the receipt and use of extrabudgetary funds;
organizes and maintains a consolidated record of operations on the movement of funds from the federal budget and state off-budget funds;
organizes and carries out the collection and analysis of information on the state of the federal budget, the budgets of the constituent entities of the Russian Federation and state non-budgetary funds.
Bodies of the federal treasury by constituent entities of the Russian Federation, by cities, districts in cities:
control the timeliness of transactions with the funds of the federal budget and state off-budget funds, as well as the intended use of these funds;
transfer materials to law enforcement agencies on the facts of violations for which criminal liability is provided, etc.
In order to exercise control, the financial treasury is endowed with the following rights:
check monetary documents, accounting registers, reports, plans, estimates and other documents related to the crediting, re-allocation and use of federal budget funds;
receive from financial and credit institutions certificates on the state of accounts of enterprises and institutions using federal budget funds and state non-budgetary funds;
to suspend operations on the accounts of organizations using funds from the federal budget and state off-budget funds;
withdraw, on the basis of a written decision of an official of the treasury body, documents indicating violations of budgetary discipline;
impose on credit organizations a fine in case of late execution by them of payment documents for the transfer of funds to the federal budget;
collect in an indisputable manner the funds used for other purposes.
Organ functions State Insurance Supervision are also limited to a special area - insurance activities. They are carried out in order to ensure compliance with the requirements of the legislation of the Russian Federation on insurance, development of insurance services, protection of the rights and interests of participants in insurance relations.
An important place in their functions is occupied by preliminary control carried out by them in the process of issuing licenses for insurance activities. Based on the results of current and subsequent control, they have the right to suspend, limit the license or revoke it.
Conclusion
An analysis of the study of the views and opinions of scientists and practitioners in the field of financial law allows us to draw the following conclusion:
Financial control is one of the most important control levers of the financial system and present stage undergoing major changes. These changes also affect the system of control bodies.
Among the variety of bodies exercising financial control, the Ministry of Finance of the Russian Federation stands out, which not only develops the country's financial policy, but also controls its implementation.
First of all, the Ministry of Finance exercises control over the process of developing the federal budget, controls the receipt and expenditure of budgetary funds and federal non-budgetary funds, participates in currency control, and also controls the direction and use of public investment.
Financial control is carried out by all structural divisions of the Ministry of Finance of the Russian Federation. Thus, the treasury bodies are called upon to implement the state budget policy, manage the process of executing the federal budget, and other powers; bodies of the State insurance supervision exercise control over insurance activities.
The Ministry of Finance carries out its activities in cooperation with other federal authorities executive authorities, executive authorities of subjects, local governments, public associations and other organizations.
Bibliography:
Finance: a textbook for universities / Under. Ed. Prof. L.A. Drobozina - M., 2006
Nachinkin D. - "The evolution of the treasury service in Russia" / "Finance", 2002
Minfin.ru Official website of the Ministry of Finance
Kolpakova, G.M. Finance. Money turnover. Credit: studies. allowance 2nd ed., revised and additional. / G.M. Kolpakov. - M.: Finance and statistics, 2006
Ministry of Economic Development and Trade RF, Ministry finance RF agreed to fund...
Ministry finance RF occupies an important place in the system of financial ... A.M., Pavlova L.N. State and municipal finance. Ministry finance RF: tasks, functions and powers. Federal...
managing finance RF, is Ministry finance RF and its local organs. Ministry finance Russia... . 2.4. Rights and powers vested ministry Ministry finance RF has the right to: Request in the prescribed manner ...
Powers of the Ministry of Finance in the implementation of financial control Ministry finance RF occupies an important place in the system of financial ... audit and inspection by control and audit bodies Ministries Finance RF" Training economic dictionary./ Reisberg B., ...
ministry finance control executive
The Ministry of Finance of the Russian Federation is headed by a Minister appointed to and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The Minister of Finance of the Russian Federation is personally responsible for the fulfillment of the powers assigned to the Ministry and the implementation of state policy in the established field of activity. Currently, the Minister of Finance in the Russian Federation is Siluanov Anton Germanovich. The Minister has deputies: Barchuk Vasily Vasilyevich, Vavilov Andrey Petrovich, Dubinin Sergey Konstantinovich and others, who are appointed to and dismissed by the Government of the Russian Federation. The number of Deputy Ministers is established by the Government of the Russian Federation.
In the Ministry of Finance of the Russian Federation, a collegium is formed consisting of the Minister (chairman of the collegium), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central office of the Ministry and other persons on the proposal of the Minister. Members of the collegium, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and currency policy, as well as other most important issues of the Ministry's activities. The decisions of the collegium are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the final decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.
Structural subdivisions of the Ministry of Finance of the Russian Federation are departments for the main activities of the Ministry. Departments are made up of divisions.
The most important departments of the Ministry of Finance of Russia are: Department of Case Management and Control; Department of Tax and Customs Tariff Policy; Department for Regulation of State Financial Control, Auditing, Accounting and Reporting; Department of Budget Policy in the Sectors of the Economy; Department of budget policy in the field of state military and law enforcement service and state defense order; Department of Budget Policy in the Social Sphere and Science; Department of budget policy in the field of public administration, judiciary, state and municipal service; Department of International Financial Relations, Public Debt and Public Financial Assets; Financial Policy Department; Department of Interbudgetary Relations; Legal Department; Administrative department; Department of long-term financial planning; Department for organizing the preparation and execution of the federal budget.
The Department of Case Management and Control organizes the functioning of the system of documentary support for management in the Ministry, including with documents of limited use, compliance with the established procedure for working with information constituting state secrets, methodological management of the work of the regime-secret bodies of the Ministry, federal services and organizations under the jurisdiction Ministries, organizational support for the activities of the collegium of the Ministry, interaction of the Ministry with legislative (representative) authorities, public organizations and the media.
The Department of Budget Policy ensures the implementation of the functions of the Ministry for the development of state policy and legal regulation in the budgetary sphere, in the field of financial support for the federal state civil service, as well as in certain tax issues. The Department prepares for submission to the Government of the Russian Federation draft federal laws, regulations of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the Government of the Russian Federation on issues related to the established area of responsibility of the Department.
The Ministry of Finance of the Russian Federation has subordinate authorities:
o the Federal Tax Service (FTS of Russia), headed by Mishustin Mikhail Vladimirovich;
o Federal Insurance Supervision Service (Rosstrakhnadzor). Head - Rumyantsev-Lomakin Ilya Vadimovich;
o Federal Service for Financial and Budgetary Supervision (Rosfinnadzor). Head - Laptev Alexander Evgenievich;
o The Federal Treasury (Treasury of the Russian Federation), headed by Artyukhin Roman Evgenyevich.
The scientific subdivision of the Ministry of Finance of the Russian Federation is the Research Financial Institute.
