According to art.38 BC the purpose of budgetary funds means that the corresponding allocations and limits of obligations are communicated to specific subjects. This indicates the direction in which they will be spent. The subjects are the main recipients of budget funds. Consider further the features of the allocation of limits of obligations and allocations, as well as the types of liability for violation of current financial legislation.
Normative base
The decision / budget law determinesallocation of allocations for each main manager. This is done in the context of codes of subsections, articles, sections, cost classifications, reflecting the direction of funding. Non-target spending of budget funds is defined in Art. 306.4 BC. In part 1 it is indicated that it should be understood as referral of appropriations and payment of obligations not provided for in the decision / law, budget, contract or other document acting as a legal basis for their submission.
Budget Receiver
This is an authorized body with a number ofspecial powers. In particular, he is entitled to accept / fulfill obligations on behalf of public law education at the expense of appropriations. Control over it is established by the manager of budgetary funds. The structure that accepts / performs obligations may be a state body. power management state. foundation, local government or territorial administration, state institution. The recipient of budget funds is also a treasury. It is at the highest level in the hierarchy of authorized bodies. At the same time, the treasury serves as the main manager of budget funds.
Government sector
He acts as the primary recipient.budget funds. This means that the structures that are part of it are responsible for the correct allocation of the appropriations. In the public sector, there are enterprises of non-production, national economic production sectors, as well as providing obligatory services. The first specialize in meeting the key needs of the population. In particular, such enterprises are institutions of health care, education, culture, and so on. Their financing is carried out according to estimates. In such organizations, the immediate beneficiary of budgetary funds is the manager or ch. accountant. Similar persons are responsible for the adoption of funding and production plants. For the manager and chief accountant, the key responsibility in the financial sphere is targeted use of budget funds.
Important point
It should be noted that in accordance with the secondpart of art. 306.1, an action / inaction that violates the BC and other legal acts regulating financial relations committed by an entity that is not a participant in the budget process assumes responsibility. Relevant measures are established by law. The application of a particular punishment is carried out depending on the seriousness of the violation.
Off-budget spending
Possible violations of BC may consist of:
- A direction of receipts on payment of the expenses which are not provided in the plan of financial and economic operations for the corresponding year.
- Несанкционированном перемещении средств по articles. In particular, there are cases in which the management of the organization decides to allocate budget funds received to finance some needs for other needs.
- The direction of financing to cover the costs that must be made from the proceeds from the funds of another level.
- The use of funds to pay for expenses reimbursed by extrabudgetary funds.
- Payment of services and works not related to the activities of the institution, assistance to commercial enterprises, including for their creation or to cover their costs.
- Financing of facilities and construction not included in the plan, expenses not provided for in the estimate documentation.
In the practice of supervisory authorities, other serious violations are also identified.
Administrative Responsibility
Budget Code establishes that to violatorsThe legislation in force in the field of finance can be applied in accordance with the rules. Depending on the consequences, the responsibility may be administrative or criminal. In the first case, if the responsible entity violated the Budget Code, Art. 15.14 Code of Administrative Offenses The norm establishes responsibility for sending allocations to cover expenses that are not provided for in a law / decision, consolidated painting, estimate, agreement / contract or other document acting as a basis for the provision of the corresponding amounts. At the same time for the application of administrative punishment as part of the act must be absent signs of a crime. Violators in accordance with Art. 15.14 of the Administrative Code faces a fine in the amount of:
- 20-50 thousand rubles. - for officials;
- 5-20% of the amount of funds that were received from the budget and were used for purposes other than intended.
For officials, a monetary penalty may be replaced by a disqualification of 1-3 years.
Nuance
In accordance with Art. 78.1 BC (h.1), for budgetary institutions, subsidies are provided for financing the fulfillment of municipal / state tasks by them. They are calculated on the basis of the standard costs of providing services to organizations and citizens, as well as the maintenance of property. Subsidies may be granted for other purposes. The rules of deduction are established by the Government, the executive structure of the regional government or local self-government. For example, subsidies for other purposes are provided to institutions according to the rules defined in agreement with the Ministry of Finance structures that implement the powers and functions of the founder. This procedure should include provisions on the conditions, terms, amount, directions of distribution of the amounts. From this it follows that the agreement that the institution concludes with the founder, acts as a legal basis for the allocation of budgetary funds.
Criminal penalty
In addition to administrative liability, sanctionsprovided for by the Criminal Code. Relevant measures are fixed in art. 285.1. In the first part, the punishment is imposed for spending by officials on purposes that do not meet the conditions for their adoption, approved by law / decision, estimate, and committed on a large scale. For such an act of punishment in the form of:
- A fine in the amount of 100-300 thousand rubles. or equal income for 1-2 years.
- Forced labor no more than 2 years or prisonconclusions for the same period. Additionally, a ban may be imposed on the replacement of a number of posts or conducting certain types of activities for 3 years.
- Arrest up to six months.
Large size is the amount of more than 1.5 million rubles. The second part of the norm provides for responsibility for the specified acts committed with aggravating circumstances.
Challenging test results
It is worth saying that when an organization does notI agree with the findings of the inspection are not uncommon. In accordance with the general rules, one can dispute the results of misappropriation of appropriations in a court and complaint procedure. In the first case, the organization should use the provisions of Article 198 of the AIC (Part 1). To appeal against the decision of inspectors, it is necessary to file a claim demanding to recognize the document as invalid. The pretrial order is regulated, as a rule, by normative acts establishing the rules for the implementation of their activities by supervisory bodies. For example, under the provisions of the Administrative Regulations of the Rosfinnadzor, the inspected organization may file a written objection to the act within five days from the date of its receipt. The message should indicate which particular conclusions are not in accordance with the institution. The objection must be motivated. To substantiate its position, reference should be made to legislation.
Conclusion
According to art.18 BC for the formation and execution of budgets used a special classification. It is presented in the form of a grouping of incomes, costs, and sources of covering deficits. It includes, among other things, KOSGU - a complex of operations performed in the state sector. management. For effective planning and distribution of income issues relating to the reflection of costs under items, can be regulated by the estimate, state. task, methodical recommendations of the funds manager. As the Ministry of Finance points out in letter No. 02-07-10 / 534 of February 27, 2012, considering violations that are revealed by the control bodies, it is necessary to objectively, comprehensively and fully establish all the circumstances in the complex. In addition, it is necessary to determine the conditions and causes of misuse in each individual case.
