The powers of the Ministry of Finance of the Russian Federation include: Ministry of Finance is

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Functions and powers of the Ministry of Finance Russian Federation

INTRODUCTION

IN last years There have been fundamental changes in social, political and economic life countries that undoubtedly affected many of the most important social institutions of society, including such as the institution of financial control.

Analysis of the current situation today and consideration of current legislative and regulatory acts in Russia allows us to conclude that the topic presented in the test is particularly relevant.

The Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is a federal executive body that carries out the functions of developing public policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, audit activities, accounting and accounting reporting, production, processing and circulation precious metals and precious stones, customs payments, determination of the customs value of goods and transport, investment, financing of the funded portion of labor pensions, organization and conduct of lotteries, production and turnover of security printed products, financial security civil service, combating money laundering and the financing of terrorism.

1. STRUCTURE OF THE MINISTRY OF FINANCE OF THE RF

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

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

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

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

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

1. Department budget policy;

2. Tax Policy Department;

3. Department of State Internal Debt Management;

4. Department of Industry Finance;

5. Department interbudgetary relations;

6. Monetary and Economic Department;

7. Department of Defense and Law Enforcement Agencies;

8. Department of State Apparatus Financing;

9. Department of Accounting and Reporting Methodology;

10. Legal Department;

11. Department of Macroeconomic Policy and Banking;

12. Department of Insurance Supervision;

13. Department external debt;

14. Department of International financial organizations;

15. Department of State Financial Control;

16. Department of organization of audit activities;

17. Information and technical department;

18. Department of Budget Loans and Guarantees;

19. Department exchange control;

20. Department social sphere and science.

2. MAIN TASKS, FUNCTIONS AND RIGHTS OF THE MINISTRY OF FINANCE

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

· improvement budget system Russian Federation, development fiscal federalism;

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

· concentration financial resources on priority areas social economic development Russian Federation;

· project development federal budget and ensuring the 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;

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

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

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

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

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

· implementation of state financial control within its competence;

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

The Ministry of Finance of the Russian Federation carries out the following main functions:

· prepares proposals and implements measures to improve the budget system of the Russian Federation, develop fiscal federalism and the mechanism of interbudgetary relations with the constituent entities of the Russian Federation;

· participates in the development of socio-economic development forecasts for the long, medium and short term;

· participates in the development and implementation of measures for financial recovery and structural restructuring of the economy, support and protection of interests domestic producers goods, performers of works and services;

· participates in the preparation of proposals on the main directions of credit and monetary policy, improving the state of settlements and payments in the economy, in the formation and implementation of a unified price policy, in the preparation of federal target programs, ensuring their financing from the federal budget;

· develops measures aimed at the formation and implementation of an active investment policy, participates in the development and financing of federal investment programs and the Development Budget of the Russian Federation;

· participates in the development of draft legal acts; develops and adopts regulatory legal acts on issues within its competence that are binding on the territory of the Russian Federation;

· develops draft federal budgets and forecasts for the consolidated budget of the Russian Federation; executes the federal budget, draws up a report on the execution of the federal budget and the consolidated budget of the Russian Federation; exercises control over the targeted use of federal budget funds;

· prepares proposals and implements measures aimed at improving the structure government spending;

· prepares proposals on the maximum number of employees of the central apparatus of federal executive authorities, their territorial bodies together with the Ministry of Labor and social development RF and the amount of allocations for the maintenance of the apparatus of these bodies;

· improves methods budget planning and the procedure for budget financing, provides methodological guidance in the field of preparation and execution of the federal budget;

· develops, together with the Ministry of Taxes and Duties of the Russian Federation and other federal executive authorities, proposals on tax policy, development tax legislation and improvement tax system;

· coordinates the policies of federal executive authorities, which are responsible for ensuring the timely receipt of taxes and other mandatory payments to the federal budget;

· participates in the development of proposals to establish the size of customs tariff rates and the procedure for collecting customs duties;

· participates in the development of procedures and control over the receipt of income from property in federal ownership;

· carries out, with the participation of the Bank of Russia, state policy in the field of issue and placement of government valuable papers;

· develops and implements a unified policy for forming the structure of government borrowings;

· participates in the development of proposals for the development of the securities market; registers the issue of securities within its powers; acts as an issuer of government securities, develops conditions for the issue and placement of government loans of the Russian Federation;

· carries out jointly with the Bank of Russia operations to service the state internal and external debt of the Russian Federation; manages the state internal and external debt of Russia, implements the necessary measures to improve its structure and optimize the costs of servicing it;

· prepares proposals for the formation and use of public funds off-budget funds and target budget funds, to establish the amount of contributions to these funds;

· carries out, on behalf of the Government of the Russian Federation, cooperation with international financial organizations, conducts negotiations and consultations with them on issues of financial policy and the conclusion of loan agreements;

· prepares proposals for improving currency, financial, credit and customs relations with foreign countries;

· develops, together with the Ministry of Economy of the Russian Federation, draft programs for state external borrowings, organizes work to attract foreign loans to the country’s economy;

· participates in the preparation of draft intergovernmental and interstate agreements in the field of financial, credit and currency relations;

· participates in the work of repaying loans to foreign states, takes the necessary measures to fulfill the obligations of the Russian Federation under loan agreements with foreign states and international financial organizations;

· participates in the formation State Fund precious metals and precious stones of the Russian Federation, ensures replenishment, sorting, evaluation, accounting and preservation of precious metals, precious stones and products containing them, develops and approves the procedure for determining prices for them; develops, with the participation of the Bank of Russia, the necessary measures to regulate the market of precious metals and precious stones, acquires precious metals, precious stones and products made from them to the State Fund of Russia; issues precious metals, precious stones and products containing them from the State Fund of Russia in accordance with decisions of the President of the Russian Federation and the Government of the Russian Federation;

· develops, with the participation of the Ministry of Economy of the Russian Federation, draft plans for the supply of precious metals and precious stones to consumers for production, research and socio-cultural purposes, for sale on the foreign market, as well as draft plans for the delivery of precious metals extracted from scrap and waste to the State Fund of Russia , and recovered diamonds; submits proposals on export quotas for rough natural diamonds to the Government of the Russian Federation; carries out state control over the quality of sorting, classification, evaluation and sale of rough diamonds;

· develops, with the participation of the Ministry of Economy of the Russian Federation, and approves settlement, selling and other types of prices for precious stones mined and processed in the Russian Federation; carries out an analysis of price dynamics on the world diamond market through the sale of control lots of rough diamonds in accordance with the established procedure; organizes and conducts assay supervision; exercises control over transactions with precious metals and precious stones in the Russian Federation, over their sale on the foreign market;

· registers transactions between subsoil users and other market entities involving the alienation of precious metals;

· establishes the procedure for maintaining accounting records and reporting on the execution of the federal budget, cost estimates budgetary organizations;

· establishes forms of accounting and reporting on cash execution of the federal budget and budgets of constituent entities of the Russian Federation;

· Conducts, within its competence, comprehensive audits and thematic audits of receipts and expenditures of federal budget funds; controls the rational and targeted use of funds from state extra-budgetary funds and other federal funds;

· Conducts documentary audits and inspections of the financial and economic activities of organizations on instructions from law enforcement agencies; organizes audits and financial checks in organizations upon requests from authorities state power subjects of the Russian Federation and local governments.

3. POWERS OF THE MINISTRY OF FINANCE

The Ministry of Finance of the Russian Federation exercises the following powers:

1. submits projects 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 from the Government of the Russian Federation on issues related to the established area of competence of the Ministry and the areas of competence of the federal services subordinate to it, as well as a draft work plan and forecast performance indicators Ministries;

2. on the basis of and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, the Ministry adopts the following regulatory legal acts:

· the procedure for generating reports on the execution of the federal budget, budgets of state extra-budgetary funds, budgets of the budget system of the Russian Federation and the consolidated budget of the Russian Federation;

· the procedure for maintaining a consolidated budget list of the federal budget;

· application procedure budget classification Russian Federation;

· shape tax returns, tax calculations and the procedure for filling out tax returns;

· the form of a customs receipt order, on the basis of which customs duties and taxes are paid by individuals when moving goods for personal, family, household and other needs not related to business activities when declaring goods;

· the form of an act on the results of a joint reconciliation of the expenditure of the payer’s funds deposited into the account of the customs authority;

· acts defining cases when payment of customs duties can be ensured by an insurance contract;

· acts establishing maximum amounts one bank guarantee and the maximum amounts of all simultaneously valid bank guarantees issued by one bank or one organization, for the acceptance of bank guarantees by customs authorities in order to ensure the payment of customs duties;

· the procedure and conditions for including insurance organizations in the register of insurance organizations whose insurance contracts can be accepted as security for the payment of customs duties;

· request form for payment of customs duties;

· the form of the decision on the collection of customs payments in an indisputable manner at the expense of funds in the payer’s bank accounts;

· the procedure for controlling the customs value of goods and Vehicle jointly with the Ministry of Economic Development and Trade of the Russian Federation;

· the procedure for maintaining the state debt book of the Russian Federation and transferring information from the state debt book of a constituent entity of the Russian Federation and the municipal debt book to the Ministry of Finance of the Russian Federation

In order to exercise powers in the established field of activity, the Ministry of Finance of the Russian Federation has the right:

· request and receive, in the prescribed manner, information necessary for making decisions on issues within the competence of the Ministry;

· establish, in the prescribed manner, insignia in the established field of activity and award them to employees of the Ministry and federal services under the jurisdiction of the Ministry, and other persons operating in the established field;

· involve, in the prescribed manner, scientific and other organizations, scientists and specialists to study issues within the scope of the Ministry’s activities;

· create coordination and advisory bodies (councils, commissions, groups, collegiums), including interdepartmental ones, in the established field of activity;

When implementing legal regulation in the established field of activity, the Ministry does not have the right to establish functions and powers of federal government bodies, government bodies of constituent entities of the Russian Federation, local self-government bodies that are not provided for by federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, and also does not have the right to establish restrictions to exercise the rights and freedoms of citizens, the rights of non-state commercial and non-profit organizations, except for cases where the possibility of introducing such restrictions by acts of authorized federal executive bodies is expressly provided for by the Constitution of the Russian Federation, federal constitutional laws, federal laws and issued on the basis of and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation.

The Ministry of Finance of the Russian Federation has the right:

* carry out, jointly with the Ministry of Economy of the Russian Federation, an examination of technical and economic projects presented as justification for the allocation of funds for investment;

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

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

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

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

* issue loans from the federal budget to constituent entities of the Russian Federation to cover temporary cash gaps with the repayment of these loans within budget year;

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

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

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

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

* represents the state party in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of federal budget funds;

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

* develops a program for government internal borrowing of the Russian Federation, conditions for the issue and placement of government loans, acts as an issuer of government securities, registers the issue of government securities of constituent entities of the Russian Federation and municipal securities;

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

* provides methodological guidance on accounting and reporting of legal entities;

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

* provides budget loans and budget credits within the limit of funds approved by the federal law on the federal budget;

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

* carries out checks: financial condition recipients budget funds, including recipients of budget loans, budget loans and government guarantees, as well as recipients budget investments on their compliance with the conditions for receiving and the effective use of these funds;

* registers issues of loans from constituent entities of the Russian Federation, municipalities, state unitary enterprises and federal government enterprises; maintains state books of internal and external debt of the Russian Federation; carries out the current management of the public debt of the Russian Federation.

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

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

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

The costs of maintaining the Ministry of Finance of the Russian Federation are financed from funds provided in the federal budget.

The Ministry of Finance of the Russian Federation is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, other seals, stamps and forms of the established form and accounts opened in accordance with the legislation of the Russian Federation.

4. MINISTER OF FINANCE

The Minister of Finance of the Russian Federation bears personal responsibility for the implementation of the powers assigned to the Ministry and the implementation of state policy in the established field of activity.

The Minister has deputies who are appointed and dismissed by the Government of the Russian Federation.

The number of deputy ministers is established by the Government of the Russian Federation.

The structural divisions of the Ministry of Finance of the Russian Federation are departments in the main areas of activity of the Ministry. Departments include divisions.

Minister of Finance of the Russian Federation:

· distributes responsibilities among his deputies;

· approves regulations on the structural divisions of the Ministry, on territorial bodies of federal services subordinate to the Ministry;

· in accordance with the established procedure, appoints and dismisses employees of the Ministry;

· resolves, in accordance with the legislation of the Russian Federation on public service, issues related to the performance of federal public service in the Ministry;

· approves the structure and staffing of the Ministry within the limits of the wage fund and the number of employees established by the Government of the Russian Federation, the cost estimate for its maintenance within the limits of the appropriations approved for the corresponding period provided for in the federal budget;

· approves the annual work plan and performance indicators of the federal services subordinate to the Ministry, as well as a report on their implementation;

· submits to the Government of the Russian Federation, upon proposal from the heads of federal services subordinate to the Ministry, draft regulations on federal services, proposals on the maximum number of federal services and the wage fund for their employees;

· submits to the Government of the Russian Federation draft regulatory legal acts and other documents specified in paragraph 5.1 of these Regulations;

· gives instructions to federal services subordinate to the Ministry and monitors their implementation;

· cancels decisions of federal services subordinate to the Ministry that are contrary to federal law, unless a different procedure for canceling decisions is established by federal law;

· appoints and dismisses, upon the recommendation of the heads of the Ministry of Federal Services, deputy heads of federal services, heads of territorial bodies of federal services;

· represents, in the prescribed manner, employees of the Ministry and other persons under the jurisdiction of the Ministry of federal services, carrying out activities in the established field, for the conferment of honorary titles and state awards of the Russian Federation;

· issues orders of a normative nature, and on operational and other current issues of organizing the activities of the Ministry - orders of a non-normative nature.

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

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

2.Movement of allocations between the main managers of federal budget funds, sections, subsections and articles of functional and economic classifications budget expenditures within 10% of approved expenditures;

3. Blocking expenses and canceling the decision to block expenses.

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

5. FEDERAL TREASURY

The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with funds of the federal budget by the main managers, administrators and recipients of federal budget funds. It is administered by the Ministry of Finance. It was created by Decree of the President of the Russian Federation dated December 8, 1992 No. 1556 and Decree of the Government of Russia dated August 27, 1993 No. 864. From January 1, 2005, the Treasury was separated from the Ministry of Finance and transformed into a federal service subordinate to the Ministry of Finance. Powers Resolution of the Government of the Russian Federation of December 1, 2004 No. 703 assigns the following powers to the Federal Treasury of Russia: communicates to the main managers, administrators and recipients of federal budget funds the indicators of the consolidated budget schedule, limits of budget obligations and funding volumes; maintains records of operations on cash execution of the federal budget; opens in Central Bank Russian Federation and credit organizations accounts for accounting for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes regimes for federal budget accounts; opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds; maintains a consolidated register of the main managers, administrators and recipients of federal budget funds; keeps records of the indicators of the consolidated budget schedule of the federal budget, limits of budget obligations and their changes; compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation; receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for reporting on the execution of the federal budget and the consolidated budget of the Russian Federation; distributes income from payment federal taxes and fees between budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation; carries out forecasting and cash planning of federal budget funds; manages operations on the single account of the federal budget; carried out in accordance with the established procedure cash service execution of budgets of the budget system of the Russian Federation; ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury; exercises preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds; carries out confirmation of monetary obligations of the federal budget and makes a permitting inscription for the right to carry out federal budget expenditures within the allocated limits of budget obligations; summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and makes proposals for its improvement to the Ministry of Finance of the Russian Federation; carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it; ensures, within its competence, the protection of information constituting state secret; ensures timely and complete consideration of citizens' appeals, adoption of decisions on them and sending responses to applicants within the period established by the legislation of the Russian Federation; provides mobilization preparation for the Federal Treasury; organizes and maintains civil defense in the Federal Treasury; organizes professional training for employees of the Federal Treasury, their retraining, advanced training and internships; carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents generated in the course of the activities of the Federal Treasury; interacts in the prescribed manner with government authorities of foreign countries and international organizations in the established field of activity; in accordance with the procedure established by the legislation of the Russian Federation, places orders and enters into government contracts, as well as other civil contracts for the supply of goods, performance of work, provision of services for the needs of the Federal Treasury, as well as for carrying out research work for state needs in the established field of activity; maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders; performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.

CONCLUSION

finance ministry control

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

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

The Ministry of Finance fully ensures the fulfillment of social obligations stipulated by law (pensions, benefits, compensation), remuneration of federal employees budgetary institutions, implementation of priority programs and projects, provision of subsidies and subventions to other budgets of the budget system, implementation of state defense order and other basic functions of the state. This paper examined the tasks and functions of the Russian Ministry of Finance; the leadership and structure of the Ministry of Finance of the Russian Federation was studied; the powers of the Ministry of Finance in exercising financial control were studied; the powers of the Minister of Finance of the Russian Federation are described and defined in detail.

The Ministry of Finance of the Russian Federation has made systematic and consistent efforts to introduce best practices in public finance management. Significant progress has been achieved in many areas, which allows us to talk about improving the quality of the regulatory activities of the Ministry of Finance of the Russian Federation.

BIBLIOGRAPHY

1. Budget Code Russian Federation

2. Krivenko K.L. A collection of brief information about government agencies

3. Karaseva M.V., Financial law

4. Regulations on the Budget Policy Department

5. Decree of the Government of the Russian Federation of June 30, 2004 N 329
"On the Ministry of Finance of the Russian Federation"

7. Pikulkin A. V. System government controlled

8. Order of the Ministry of Finance of the Russian Federation dated September 14, 2005 N 114n “On approval of the Official Regulations of the Central Office of the Ministry of Finance of the Russian Federation”

9. Presidential Decree “On the list of government positions in the Russian Federation”

10. Federal Law of May 2, 2015 N 111-FZ “On Amendments to Certain legislative acts Russian Federation".

11. Federal Law of March 9, 2004 N 314 “On the system and structure of federal executive bodies” (Collected Legislation of the Russian Federation, 2004, N 11, Art. 945)

12. Federal Law “On the Fundamentals of Public Service”

13. Federal Law “On the State Civil Service of the Russian Federation”

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Definition of the Ministry of Finance, rights and tasks of the Ministry of Finance

Information on the definition of the Ministry of Finance, rights and tasks of the Ministry of Finance

Definition

Rights of the Ministry of Finance of the Russian Federation

Main tasks of the Ministry of Finance of the Russian Federation

Main functions of the Ministry of Finance of the Russian Federation

Budgetary powers of the Ministry of Finance of the Russian Federation

Responsibility of the Ministry of Finance of the Russian Federation

Structure of the Ministry of Finance of the Russian Federation

Powers of the Ministry of Finance in exercising financial control

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

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

b) drafting and execution of the federal budget;

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

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

e) development of proposals for attracting foreign credit resources to the country’s economy and the sources of their repayment;

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

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

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

Administrative department;

Department of Case Management and Control;

Budget Policy Department;

Department of Budget Policy in Economic Sectors;

Department of Budget Policy in the 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 Sphere of Public Administration, judicial system, state and municipal service of the Ministry of Finance of the Russian Federation;

Department of Interbudgetary Relations;

Department of International Financial Relations, Public Debt and Public Financial Assets;

Department of Tax and Customs Tariff Policy;

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

Department of Financial Policy;

Legal Department;

Long-term financial planning department.

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

Federal Tax Service (FTS of Russia)

Federal Insurance Supervision Service (Rosstrakhnadzor)

Federal Service for Financial and Budgetary Supervision (Rosfinnadzor)

Federal Treasury (Treasury of the Russian Federation)

To exercise its powers, the Ministry of Finance of the Russian Federation may create its territorial bodies in accordance with the established procedure.

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

The Ministry of Finance of the Russian Federation in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government. On September 8, 1802, Russian Emperor Alexander I signed the manifesto “On the Establishment of Ministries.” In accordance with the royal decree, 8 ministries were created in Russia: military forces, naval forces, foreign affairs, justice, internal affairs, finance, commerce and public education.

The manifesto defined the functions of each minister. The Minister of Finance should:

1) manage government and state units, delivering to the Government the income necessary for its maintenance;

2) distribute income among different parts of government spending.

Count Alexey Ivanovich Vasiliev, who previously held the position of state treasurer, was appointed the first Minister of Finance.

The definition of the functions of the Ministry of Finance and the formation of its structure took place over a long period of time. The main thing was the expansion of the scope of activity, the concentration in the Ministry of Finance of tasks previously carried out by other ministries.

Along with its immediate tasks - the formation of the state budget and the management of income and expenses, the Ministry of Finance managed domestic industry, trade, railways, shipping, customs service. The Ministry of Finance was responsible for monitoring the activities of private banks; the Ministry was in charge of all state-owned credit banks: National Bank, noble and peasant banks, savings banks.

The main concern of the Ministry of Finance has always been streamlining the system of income and expenditure of the state treasury, combating frequent budget deficits.

The preparation of annual budgets began in 1803. The first budget schedule was approved with an excess of revenues over expenses.

Fundamental changes in the management of the country's finances were carried out by reforms in budgetary, cash and auditing affairs, carried out in 1858 - 1862. Its content can be briefly defined as follows: establishing a uniform procedure for compiling state schedules, introducing unity of the cash register for income and expenses, organizing independent state control over the implementation of estimates, ensuring transparency in the budget process.

One of the main tasks of the Ministry of Finance was to strengthen Russian ruble as conditions successful development the country's economy. In the 19th century, two monetary reforms. The first was carried out by one of the most famous Russian finance ministers E.F. Kankrin. According to this reform monetary unit from July 1, 1839, the silver ruble became a silver ruble, exchange was provided paper money for silver. However, the subsequent wars (especially the Crimean) led to the widespread use of paper money to cover government expenses. Exchange credit cards for silver was discontinued.

Reform 1895-1897 In Russia, monetary circulation based on gold was introduced. The reform is associated with the name of S.Yu. Witte. However, its prerequisites in the form of accumulating reserves of gold and silver, improving the balance of budget revenues and expenses were laid by his predecessors: N.Kh. Bunge and especially I.A. Vyshnegradsky.

The Ministry of Finance of the Russian Federation has the right :

Request, in the prescribed manner, from federal government bodies and government bodies of constituent entities of the Russian Federation materials necessary for: developing a draft federal budget, calculating the forecast of the consolidated budget of the Russian Federation, drawing up a report on the execution of the federal budget, drawing up a report on the execution of the consolidated budget in the whole of the Russian Federation and analysis consolidated budgets of the constituent entities of the Russian Federation;

Request, in the prescribed manner, materials on target budget and state extra-budgetary funds, their draft budgets, approved budget funds and reports on their execution;

Request from federal government bodies, government bodies of constituent entities of the Russian Federation and organizations the data necessary to monitor targeted expenditures of federal budget funds;

Conduct, together with the Ministry of Economy of the Russian Federation, an examination of technical and economic projects presented as justification for the allocation of funds for investment;

Represent the Government of the Russian Federation in the prescribed manner when providing a state guarantee for loans within the amount of public debt approved by the Federal Law on the Federal Budget for the corresponding year;

Limit, suspend, and, if necessary, terminate, in accordance with the legislation of the Russian Federation, funding from the state budget of organizations when it is revealed that they are using funds from the federal budget for other purposes, as well as in the event that they do not provide reports on previously received funds within the established deadlines;

To recover, in accordance with the established procedure, from organizations funds from the federal budget that they did not spend for their intended purpose, with the imposition of fines in accordance with the legislation of the Russian Federation;

Organize the formation, at the expense of the federal budget, of the federal fund for financial support of constituent entities of the Russian Federation and provide assistance from the funds of this fund in the manner and amount approved by the federal law on the federal budget for the corresponding year;

Issue, in cases provided for by the legislation of the Russian Federation, loans from the federal budget to constituent entities of the Russian Federation to cover temporary cash gaps with the repayment of these loans within the budget year;

Provide deferred payments of taxes to the federal budget in the manner prescribed by the legislation of the Russian Federation, with notification of the tax authorities and maintenance of the appropriate register;

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

Carry out licensing activities in accordance with the legislation of the Russian Federation and receive reports on the activities of relevant 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 bears personal responsibility for the implementation of the tasks assigned to the ministry and the implementation of its functions. The Minister has deputies appointed to the position and dismissed from it by the Government of the Russian Federation.

The Ministry of Finance of the Russian Federation issues orders, instructions and other normative and legal acts within the limits of its competence on the basis of the legislation of the Russian Federation.

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

For consideration current problems theory of finance, issues of introducing scientific achievements into practice, a scientific council is being created under the Ministry of Finance, which includes scientists and specialists in the field of finance and credit.

The Ministry of Finance establishes magazines and other printed publications in accordance with the established procedure.

Financing of expenses for the maintenance of the central apparatus of the Ministry of Finance of the Russian Federation and its territorial bodies is carried out from funds provided in the federal budget for public administration. The Ministry is a legal entity and has a seal with the image of the State Emblem of the Russian Federation and its name. The location of the ministry is Moscow. The main tasks of the Ministry of Finance of the Russian Federation are:

Improving the budget system of the Russian Federation, developing budget federalism.

Development and implementation of a unified financial, budgetary, tax, and currency policy of the Russian Federation.

Concentration of financial resources in priority areas of social and economic development of the Russian Federation.

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

Development of government borrowing programs and their implementation in the prescribed manner on behalf of the Russian Federation. Management of state internal and external debt of the Russian Federation.

Development and implementation of a unified policy in the development of financial markets of the Russian Federation.

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

Development of a unified methodology for drawing up budgets at all levels and reports on their implementation.

Implementation of state financial control within its competence.

Providing methodological guidance for accounting and reporting (except for the Central Bank of the Russian Federation and credit organizations). The Ministry of Finance of the Russian Federation plays a special role in the functioning of public finances. This is a federal executive body that ensures the implementation of a unified financial, budget and tax policy in the Russian Federation and coordinates the activities of other federal executive bodies in this area. The Russian Ministry of Finance has territorial bodies.

The main tasks of the Ministry of Finance of the Russian Federation include:

Improving the budget system and developing fiscal 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;

Development of a draft federal budget and ensuring the execution of the federal budget; 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 on behalf of the Russian Federation; management of state internal and external debt of the Russian Federation;

Development and implementation of a unified policy in the development of financial markets;

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

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

Implementation of state financial control;

Providing methodological guidance for accounting and reporting, as well as auditing.

The Ministry of Finance of the Russian Federation performs the following main functions:

Prepares proposals and implements measures to improve the budget system of the Russian Federation, develop fiscal federalism and the mechanism of interbudgetary relations with the constituent entities of the Russian Federation;

Participates in the development of socio-economic development forecasts for the long, medium and short term;

Participates in the development and implementation of measures for financial recovery and structural restructuring of the economy, support and protection of the interests of domestic producers of goods, performers of work and services;

Participates in the preparation of proposals on the main directions of credit and monetary policy, improvement of the state of settlements and payments in the economy, in the formation and implementation of a unified price policy, in the preparation of federal target programs, ensures their financing from the federal budget;

Develops measures aimed at the formation and implementation of an active investment policy, participates in the development and financing of federal investment programs and the Development Budget of the Russian Federation;

Participates in the development of draft legal acts; develops and adopts regulatory legal acts on issues within its competence, mandatory for execution on the territory of the Russian Federation;

Develops draft federal budgets and forecasts for the consolidated budget of the Russian Federation; executes the federal budget, draws up a report on the execution of the federal budget and the consolidated budget of the Russian Federation; exercises control over the targeted use of federal budget funds;

Prepares proposals and implements measures aimed at improving the structure of government spending;

Prepares proposals on the maximum number of employees of the central apparatus of federal executive bodies, their territorial bodies together with the Ministry of Labor and Social Development of the Russian Federation and the amount of allocations for the maintenance of the apparatus of these bodies;

Improves budget planning methods and the procedure for budget financing, provides methodological guidance in the field of drawing up and executing the federal budget;

Develops, together with the Ministry of Taxes and Duties of the Russian Federation and other federal executive authorities, proposals on tax policy, development of tax legislation and improvement of the tax system;

Coordinates the policies of federal executive authorities, which are responsible for ensuring the timely receipt of taxes and other obligatory payments to the federal budget;

Participates in the development of proposals to establish the size of customs tariff rates and the procedure for collecting customs duties;

Participates in developing procedures and monitoring the flow of income from federally owned property;

Conducts, with the participation of the Bank of Russia, state policy in the field of issue and placement of government securities;

Develops and implements a unified policy for forming the structure of government borrowings;

Participates in the development of proposals for the development of the securities market; registers the issue of securities within its powers; acts as an issuer of government securities, develops conditions for the issue and placement of government loans of the Russian Federation;

Conducts jointly with the Bank of Russia operations to service the state internal and external debt of the Russian Federation; manages the state internal and external debt of Russia, implements the necessary measures to improve its structure and optimize the costs of servicing it;

Prepares proposals for the formation and use of funds from state extra-budgetary funds and target budget funds, for establishing the amount of contributions to these funds;

Carries out cooperation with international financial organizations on behalf of the Government of the Russian Federation, conducts negotiations and consultations with them on issues of financial policy and the conclusion of loan agreements;

Prepares proposals for improving currency, financial, credit and customs relations with foreign countries;

Develops, together with the Ministry of Economy of the Russian Federation, draft programs for state external borrowings, organizes work to attract foreign loans to the country’s economy;

Participates in the preparation of draft intergovernmental and interstate agreements in the field of financial, credit and currency relations;

Participates in the work of repaying loans to foreign states, takes the necessary measures to fulfill the obligations of the Russian Federation under loan agreements with foreign states and international financial organizations;

Participates in the formation of the State Fund of Precious Metals and Precious Stones of the Russian Federation, ensures the replenishment, sorting, evaluation, accounting and preservation of precious metals, precious stones and products containing them, develops and approves the procedure for determining prices for them; develops, with the participation of the Bank of Russia, the necessary measures to regulate the market of precious metals and precious stones, acquires precious metals, precious stones and products made from them to the State Fund of Russia; issues precious metals, precious stones and products containing them from the State Fund of Russia in accordance with decisions of the President of the Russian Federation and the Government of the Russian Federation;

With the participation of the Ministry of Economy of the Russian Federation, develops draft plans for the supply of precious metals and precious stones to consumers for production, research and socio-cultural purposes, for sale on the foreign market, as well as draft plans for the delivery of precious metals extracted from scrap and waste to the State Fund of Russia, and recovered diamonds; submits proposals on export quotas for rough natural diamonds to the Government of the Russian Federation; carries out state control over the quality of sorting, classification, evaluation and sale of rough diamonds;

Develops, with the participation of the Ministry of Economy of the Russian Federation, and approves settlement, selling and other types of prices for precious stones mined and processed in the Russian Federation; carries out an analysis of price dynamics on the world diamond market through the sale of control lots of rough diamonds in accordance with the established procedure; organizes and conducts assay supervision; exercises control over transactions with precious metals and precious stones in the Russian Federation, over their sale on the foreign market;

Registers transactions between subsoil users and other market entities involving the alienation of precious metals;

Establishes the procedure for maintaining accounting records and reporting on the execution of the federal budget, cost estimates for budgetary organizations;

Establishes forms of accounting and reporting on cash execution of the federal budget and budgets of constituent entities of the Russian Federation;

Conducts, within its competence, comprehensive audits and thematic audits of receipts and expenditures of federal budget funds; controls the rational and targeted use of state extra-budgetary funds and other federal funds;

Conducts documentary audits and inspections of the financial and economic activities of organizations on instructions from law enforcement agencies; organizes audits and financial audits in organizations upon requests from government bodies of constituent entities of the Russian Federation and local governments.

The Ministry of Finance of the Russian Federation has the right:

Carry out, together with the Ministry of Economy of the Russian Federation, an examination of technical and economic projects presented as justification for the allocation of funds for investment;

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

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

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

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

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

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

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

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

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

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

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

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

Provides methodological guidance on accounting and reporting of legal entities;

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

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

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

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

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

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

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

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

3) blocking expenses and canceling the decision to block expenses.

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

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

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

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

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

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

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

Drafting and execution of the republican budget;

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

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

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

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

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

F functions of the ministry:

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

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

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

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

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

Implementation of methodological guidance;

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

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

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

The main rights of the Ministry of Finance include:

Issuance of loans from the republican budget to cover temporary cash gaps in the budgets of cities and regions of the republic with the repayment of these loans within the budget year;

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

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

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

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

Drafting and execution of the regional budget;

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

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

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

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

Financial control over the rational and targeted expenditure of budgetary funds and extra-budgetary 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 regions, as well as funds from extra-budgetary and foreign exchange funds;

Participates in the preparation of balance sheets cash income and expenditures of the population, helps to strengthen money circulation, increase purchasing power ruble, improving the state of payments in the national economy and improving the organization of money circulation;

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

Manages the work on revaluation of inventory items;

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

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

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

At all levels, the main institutions of executive power that direct and control financial flows in the sphere of government and municipal finance, are the ministries of finance, financial departments and departments.

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

The main tasks of the Treasury authorities:

1) organization, implementation and control over the execution of the budget of the Russian Federation, management of budget revenues and expenses in the Treasury accounts, based on the principle of cash unity;

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

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

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

5) management and service jointly with the Bank of Russia and others authorized banks state internal and external debt of the Russian Federation;

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

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

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

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

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

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

Organizing the distribution of revenues between the federal budget and the budgets of the constituent entities of the Russian Federation, transferring deductions from state tax and income receipts to local budgets;

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

Organization of 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, organization of control over the receipt and use of federal extra-budgetary funds;

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

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

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

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

Organization and conduct of operations for accounting of the state treasury.

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

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

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

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

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

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

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

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

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

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

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

Collect, process and transmit to higher authorities of the Treasury information and reports on the execution of income and expenditures of the federal budget, on the financial execution of state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

Carry out individual operations on behalf of higher authorities of the Treasury.

Treasury bodies are vested with the following rights;

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

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

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

To impose a fine on credit organizations if they fail to timely execute payment documents for the transfer and crediting of funds to 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 organizations in the amount applicable to the bank that committed the violation, interest rate for short-term lending, increased by 10 points; submit to the Bank of Russia submissions on depriving credit organizations of licenses to carry out banking operations.

The Federal Treasury 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 case of concluding relevant budget agreements;

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

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

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

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

Establishes the procedure for keeping records and reporting on the execution of budgets at all levels of the budget system of the Russian Federation, cost estimates of budgetary institutions, establishes forms of accounting and reporting on the execution of budgets at all levels of the budget system of the Russian Federation;

Opens and closes accounts with the Bank of Russia and its institutions, as well as with authorized credit institutions for crediting and disbursing budget funds;

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

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

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

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

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

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

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

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

Exercises other powers in accordance with budget legislation.

The Federal Treasury is responsible for:

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

Financing expenses related to the provision of budget loans, budget investments, government guarantees;

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

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

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

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

Execution of regulations of the Accounts Chamber of the Russian Federation and decisions of acts judiciary on compensation for damage caused by financial authorities to recipients of budget funds.

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

Primorsky Treasury was formed to perform the following tasks:

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

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

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

Accounting for obligations assumed by the budgets and the region as a whole, organizing and implementing mutual offsets;

Control over budget execution;

Submitting reports to legislative and executive authorities at the relevant levels of Primorsky Krai 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 financial flows when reflecting income and expenditure transactions of budgets, extra-budgetary and foreign exchange funds in Treasury accounts in bank institutions;

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

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

The Treasury performs the following functions:

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

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

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

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

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

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

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

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

Accounting 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 entities 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;

Submits reports to legislative and executive authorities on established forms on the progress of execution of budgets and the consolidated budget, extra-budgetary and foreign exchange funds;

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

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

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

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

The Primorsky Treasury is vested with the following basic rights:

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

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

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

Independently establish standards for accounting for budgetary funds, extra-budgetary and foreign exchange funds, standards for applied messages in a single automated system Primorsky Treasury.

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

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

Accounting for the movement of funds for federal budget expenditures is carried out on personal accounts opened with the Federal Treasury and employees for accounting reflection operations for the execution of the federal budget.

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

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

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

The movement of funds through personal accounts was taken into account in the current budget account of the Federal Treasury, opened in the institutions of the Bank of Russia, Savings Bank Russian Federation, other banks authorized by the Government Commission on Financial and monetary policy carry out transactions with federal budget funds.

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

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

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

3) compensation, subventions, subsidies, targeted programs;

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

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

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

Open personal accounts for appropriation managers to record cash flows;

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

Receive daily bank statements from your current budget account;

Issue extracts from personal accounts to serviced appropriation managers;

Compile statements of turnover and balances of policy accounts;

Prepare payment and settlement documents;

Maintain logs of payment orders, checks, refusals of acceptance, and a file cabinet for each appropriation manager;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Received and credited to the personal accounts of organizations cash, intended to finance federal budget expenditures, are used in strict accordance with approved estimates and budget assignments indicated in the registers.

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

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

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

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

1) incorrectly incurred expenses;

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

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

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

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

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

1. Establish that the Ministry of Finance of the Russian Federation is a federal executive body that develops a unified state financial, credit, monetary policy and legal regulation on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation in the 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 determination of the customs value of goods and vehicles, as well as the development of financial policy in the field of public service and the judicial system.

2. The Ministry of Finance of the Russian Federation coordinates and controls the activities of the Federal Tax Service under its jurisdiction, Federal service insurance supervision, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring.

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

4. The main objectives of the Ministry of Finance of the Russian Federation 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, production, production, processing of precious metals and precious stones, customs duties (in terms of calculation and payment procedure), including determination of the customs value of goods and vehicles.

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

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

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

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

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

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

wage systems, social guarantees and pension provision for federal civil servants, judges and other persons holding government positions in the Russian Federation;

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

financial security business trips on the territory of the Russian Federation and abroad, employees of federal government bodies and federal government agencies;

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

tax policy;

monetary policy;

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

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

regulation of the activities of subjects and participants 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;

organizing and conducting lotteries;

production and circulation of security printed products on the territory of the Russian Federation;

financial relations of the Russian Federation with foreign states, interstate associations with the participation of the Russian Federation and international financial organizations;

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

issue and circulation of state and municipal securities, provision of state guarantees of the Russian Federation;

public debt management and financial assets Russian Federation;

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

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

control and supervision in the financial and budgetary sphere;

establishing the grounds and procedure for bringing to justice for violation of the budget legislation of the Russian Federation;

combating money laundering, corruption and terrorist financing;

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

regulation of accounting, financial reporting;

regulation of auditing activities;

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

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

2) develops and approves:

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

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

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

reporting on expenses and the number of employees of federal government bodies, government bodies of constituent entities of the Russian Federation and local governments;

tax return forms, tax calculations, guidelines and other regulatory legal acts on the application of legislation on taxes and fees;

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

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

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

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

methodology for the issue and circulation of state and municipal securities, provision of state guarantees of the Russian Federation;

the procedure for maintaining the state debt book of the Russian Federation;

the procedure for organizing and implementing control and supervision in the financial and budgetary sphere;

methodology for combating money laundering, corruption and the financing of terrorism;

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

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

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

order of formation and presentation budget reporting on the execution of budgets of the budget system of the Russian Federation;

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

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

3) carries out:

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

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

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

forecasting and cash planning of federal budget execution;

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

introduction, in the manner and in cases provided for by the budget legislation of the Russian Federation, of blocking expenses and canceling the blocking of federal budget expenses, application of other sanctions provided for by the budget legislation of the Russian Federation;

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

functions of the issuer of government securities of the Russian Federation;

maintaining the state debt book of the Russian Federation and the register of government securities of the Russian Federation;

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

coordination of fiscal and monetary policies in accordance with macroeconomic policy objectives;

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

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

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

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

The Ministry of Finance performs the following functions:

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

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

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

MOSCOW, December 16 Russian President Dmitry Medvedev announced that he had appointed Anton Siluanov, who had previously served as acting head of the Ministry of Finance, as Minister of Finance.

Siluanov became acting minister after Medvedev in September dismissed Alexei Kudrin, who led the Ministry of Finance for more than 10 years. Before this, Siluanov was deputy minister.

The Minister has 16 deputies appointed and dismissed by the Government of the Russian Federation.

Farrakhov A.Z, Shatolov S.D

Structural divisions

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

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

1. Department of Budget Policy;

2. Tax Policy Department;

3. Department of State Internal Debt Management;

4. Department of Industry Finance;

5. Department of Interbudgetary Relations;

6. Monetary and Economic Department;

7. Department of Defense and Law Enforcement Agencies;

8. Department of State Apparatus Financing;

9. Department of Accounting and Reporting Methodology;

10. Legal Department;

11. Department of Macroeconomic Policy and Banking;

12. Department of Insurance Supervision;

13. External Debt Department;

14. Department of International Financial Organizations;

15. Department of State Financial Control;

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

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

controls its implementation.

The Ministry of Finance carries out financial control behind:

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

Receipt of income from property in federal ownership;

Income from lotteries registered in the Russian Federation;

Ensuring the solvency of insurers;

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

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

Expenses related to government internal and external debt;

Quality audits.

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

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

In cases where the activities of the executive authorities of the constituent entities of the Federation are checked, it control functions should not go beyond these limits.

This approach is based on the principle of independence budget device 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 adopted in 1998. Budget Code, we note that the Ministry of Finance is entrusted with financial control over the execution of budgets of constituent entities of the Russian Federation and local budgets if a constituent entity of the Russian Federation receives assistance in an amount exceeding 50% of the expenditures of its consolidated budget. An audit is appointed and the execution of the budget of a constituent entity of the Federation comes under the control of the Ministry of Finance in cases where the subject is unable to provide servicing and repayment of its debt obligations. Financial control is carried out by everyone structural units Ministry of Finance of the Russian Federation according to their competence. However, the Ministry of Finance also has in its structure special units 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, develops proposals to improve tax policy and the tax system, takes part in the design of instructions and methodological instructions on tax issues;

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

Issues government internal loans of the Russian Federation;

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

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

Sources

minfin.ru Ministry of Finance of the Russian Federation

ria.ru-rian news

wiipedia.org Wikipedia the free encyclopedia

polbu.ru Library “Self-Self”

Russian newspaper"State"

Government of the Russian Federation dated June 30, 2004 N 329) Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is a federal body that carries out the functions of developing state policy and legal regulation in the field of

- budgetary, tax, insurance, foreign exchange, credit cooperation, microfinance activities, financial markets, public debt,
- auditing, accounting and financial reporting,
- production, processing and circulation of precious metals and precious stones,
- customs payments, determination of the customs value of goods,
- formation and investment of pension savings, including those included in the payment reserve,
- organizing and conducting lotteries, gambling,
- production and circulation of security printed products,
- financial support of the public service,
- investing savings for housing provision military personnel - participants in the savings-mortgage system,
- government regulation activities of non-state pension funds, management companies, specialized depositories and actuaries for non-state pension provision, mandatory pension insurance and professional pension insurance (with the exception of state regulation of legal relations between a non-state pension fund and participants of a non-state pension fund, insured persons and their legal successors, as well as in terms of legal relations, the subject of which is the Pension Fund of the Russian Federation), state regulation in the field shared construction apartment buildings and (or) other real estate, credit history bureaus.

The Ministry of Finance of the Russian Federation is developing the main directions for the development of the securities market and coordinating the activities of federal executive authorities on issues of regulating the securities market.

The Ministry of Finance of the Russian Federation coordinates and controls the activities of the Federal Tax Service, the Federal Service for Financial and Budgetary Supervision and the Federal Treasury under its jurisdiction.

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The powers of financial authorities in the field of taxes and fees are established by Art. 34.2 Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation provides written explanations tax authorities, taxpayers, responsible participants in a consolidated group of taxpayers, payers of fees and tax agents on the application of the legislation of the Russian Federation on taxes and fees.

The financial authorities of the constituent entities of the Russian Federation and municipalities provide written explanations to taxpayers and tax agents on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and municipalities on local taxes and fees.

The Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities provide written explanations within their competence within 2 months from the date of receipt of the relevant request. By decision of the head (deputy head) of the relevant financial authority, this period may be extended, but not more than by 1 month.

This state executive body ensures the implementation of a unified financial, budget and tax policy in Russia and coordinates the activities of other federal executive bodies in this area.

Carrying out its functions, the Ministry of Finance of Russia interacts with other executive authorities - federal, bodies of constituent entities of the Federation, local governments, as well as public associations and other organizations. The Ministry of Finance of the Russian Federation is headed by a minister who is appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation. The minister bears personal responsibility for the implementation of the tasks assigned to the ministry and the implementation of its functions. The Minister has 16 deputies appointed and dismissed by the Government of the Russian Federation. A board is formed in the Ministry of Finance of the Russian Federation consisting of the Minister (chairman of the board), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior officials of the central apparatus of the Ministry and other persons upon the recommendation of the Minister. Members of the board, except for persons included in its composition ex officio, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budgetary, tax and monetary policy, as well as other most important issues of the Ministry’s activities. The decisions of the board are implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and 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 apparatus in the main areas of activity: 1. Department of Budget Policy; 2. Tax Policy Department; 3. Department of State Internal Debt Management; 4. Department of Industry Finance; 5. Department of Interbudgetary Relations; 6. Monetary and Economic Department; 7. Department of Defense and Law Enforcement Agencies; 8. Department of State Apparatus Financing; 9. Department of Accounting and Reporting Methodology; 10. Legal Department; 11. Department of Macroeconomic Policy and Banking; 12. Department of Insurance Supervision; 13. External Debt Department; 14. Department of International Financial Organizations; 15. Department of State Financial Control; 16. Department of organization of 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.

Main tasks, functions and rights of the Ministry of Finance In accordance with the Regulations on the Ministry of Finance in the Russian Federation, its main tasks include: - improving the budget system of the Russian Federation, developing fiscal federalism; - development and implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation; - concentration of financial resources in priority areas of socio-economic development of the Russian Federation; - development of a draft federal budget and ensuring execution of the federal budget in accordance with the established procedure; drawing up a report on the execution of the federal budget and the consolidated budget of the Russian Federation; - development of government borrowing programs and their implementation in the prescribed manner on behalf of the Russian Federation; - management of state internal and external debt of the Russian Federation; - development and implementation of a unified policy in the field of development of financial markets in the Russian Federation; - participation in the development and implementation of a unified policy in the field of formation and use of state resources of precious metals and precious stones; - development of a unified methodology for drawing up budgets at all levels and reports on their execution; - implementation of state financial control within its competence; - providing methodological guidance for accounting and reporting (except for accounting and reporting in the Central Bank of the Russian Federation and credit institutions), as well as, in accordance with the legislation of the Russian Federation, auditing in the Russian Federation (except for auditing in the banking system).

The functions of the Ministry of Finance of the Russian Federation correspond to its position as the federal body for managing the country's finances. They relate to the following areas:- public finance in general - participation in a comprehensive analysis of the country's economy and in the work of drawing up long-term and short-term forecasts for their development, determining the needs of state financial centralized resources, preparing proposals for the distribution of these resources between the federal budget and state federal extra-budgetary funds; - state budget - organization of work on drawing up and ensuring the execution of the federal budget, development of proposals on standards for deductions from federal taxes, amounts of subsidies and subventions allocated to the budgets of constituent entities of the Russian Federation, forecasting and drawing up the consolidated budget of the Russian Federation; - off-budget government federal funds- preparation of proposals for the creation and use of targeted extra-budgetary funds, ensuring the financial execution of state federal extra-budgetary funds; - insurance - participation in the development and improvement of insurance activities in the country; - monetary circulation - development and implementation of measures to optimize commodity-money proportions and balance monetary incomes and expenses of the population, strengthening monetary circulation and the purchasing power of the ruble, preparing proposals to improve the state of payments in the national economy, in the main areas of monetary -credit policy of the Russian Federation, ensuring the production by Goznak of banknotes and metal coins; - state loan- issuing government internal loans of the Russian Federation, coordinating the total volume and conditions for issuing debt obligations of the constituent entities of the Russian Federation, concluding agreements with the Central Bank of the Russian Federation on the provision of a loan to cover the federal budget deficit and other purposes; - financial market- development of proposals for the formation of a financial market, regulation of the securities market, registration of the issue of securities; - monetary and financial relations - preparation of proposals for improving monetary, financial and credit relations with foreign countries and increasing the country’s foreign exchange resources, participation in the development financial conditions treaties and agreements with foreign countries, monetary policy, proposals for the use of foreign currency funds, balance of payments forecast, formation of customs policy, organization of work to attract foreign credit resources to the country's economy, servicing of public external debt, participation in regulation of the supply of precious metals and stones; - financial control - control over the execution of the federal budget and the use of funds from state federal extra-budgetary funds, the use of foreign currency, investments, as well as certification of audits of enterprises, associations, organizations and institutions, citizens exercising independent entrepreneurial activity, licensing of audit; - organization of accounting and reporting - analysis of consolidated accounting statements of federal executive authorities, management of accounting and reporting of enterprises, organizations and institutions, regardless of their organizational and legal forms and subordination, establishment of procedures for maintaining accounting records and reporting on the execution of the federal budget , cost estimates for budgetary institutions and organizations, establishment of forms of accounting and reporting on cash execution of the federal budget, budgets of constituent entities of the Russian Federation.

The powers of the Ministry of Finance of the Russian Federation include: Ministry of Finance is

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