FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 26, 2019 No. 199-FZ

About modification of the Budget code of the Russian Federation regarding enhancement of the state (municipal) financial control, internal financial control and internal financial audit

Accepted by the State Duma on July 16, 2019

Approved by the Federation Council on July 23, 2019

Article 1

Bring in the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2000, No. 32, Art. 3339; 2001, No. 33, Art. 3429; 2002, No. 22, Art. 2026; No. 28, Art. 2790; No. 30, Art. 3021, 3027; 2003, No. 28, Art. 2886, 2892; No. 46, Art. 4443, 4444; No. 50, Art. 4844; No. 52, Art. 5036, 5038; 2004, No. 34, Art. 3526, 3535; No. 52, Art. 5278; 2005, No. 1, Art. 8, 21; No. 19, Art. 1756; No. 27, Art. 2717; No. 42, Art. 4214; No. 52, Art. 5572, 5589; 2006, No. 1, Art. 8, 9; No. 2, Art. 171; No. 6, Art. 636; No. 43, Art. 4412; No. 45, Art. 4627; No. 50, Art. 5279; No. 52, Art. 5503; 2007, No. 1, Art. 28; No. 17, Art. 1929; No. 18, Art. 2117; No. 31, Art. 4009; No. 45, Art. 5424; No. 46, Art. 5553; No. 49, Art. 6079; No. 50, Art. 6246; 2008, No. 29, Art. 3418; No. 30, Art. 3597, 3617; No. 48, Art. 5500; No. 52, Art. 6236; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 29, Art. 3582, 3629; No. 30, Art. 3739; No. 39, Art. 4532; No. 48, Art. 5711, 5733; No. 51, Art. 6151; No. 52, Art. 6450; 2010, No. 18, Art. 2145; No. 19, Art. 2291, 2293; No. 21, Art. 2524; No. 31, Art. 4185, 4192, 4198; No. 40, Art. 4969, 4971; No. 46, Art. 5918; No. 49, Art. 6409; 2011, No. 15, Art. 2041; No. 27, Art. 3873; No. 41, Art. 5635; No. 48, Art. 6728; No. 49, Art. 7030, 7039, 7056; 2012, No. 26, Art. 3447; No. 31, Art. 4316, 4317; No. 47, Art. 6400; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 27, Art. 3473, 3480; No. 30, Art. 4083; No. 31, Art. 4191; No. 44, Art. 5633; No. 52, Art. 6983; 2014, No. 11, Art. 1090; No. 26, Art. 3389; No. 30, Art. 4250, 4267; No. 40, Art. 5314; No. 43, Art. 5795; No. 48, Art. 6655, 6656, 6664; No. 52, Art. 7560, 7561; 2015, No. 10, Art. 1393; No. 29, Art. 4343; No. 40, Art. 5468; No. 45, Art. 6202; No. 51, Art. 7252; 2016, No. 1, Art. 26; No. 7, Art. 911; No. 22, Art. 3093; No. 26, Art. 3861; No. 27, Art. 4162, 4277, 4278, 4279; No. 49, Art. 6852; 2017, No. 1, Art. 7; No. 14, Art. 2007; No. 30, Art. 4452, 4458; No. 31, Art. 4811; No. 40, Art. 5751, 5752; No. 47, Art. 6841; No. 49, Art. 7317; 2018, No. 1, Art. 18; No. 11, Art. 1580; No. 24, Art. 3408, 3409; No. 30, Art. 4557; No. 32, Art. 5121; No. 41, Art. 6191; No. 49, Art. 7495, 7525, 7528, 7529; No. 53, Art. 8420, 8430; 2019, No. 16, Art. 1825; No. 23, Art. 2916) following changes:

1) in word preamble "the bases and types of responsibility for violation of the budget legislation of the Russian Federation" shall be replaced with words "procedure for application of budget enforcement measures";

2) in Item 2 of Article 1 of the word "procedure and conditions of accountability for violation of the budget legislation of the Russian Federation" shall be replaced with words "applications of budget enforcement measures for making of budget violations";

The paragraph the twenty fifth Article 7 to declare 3) invalid;

The paragraph the sixteenth parts one of Article 8 to declare 4) invalid;

The paragraph of the eighth of Item 1 of Article 9 to declare 5) invalid;

6) in Article 21:

a) in paragraph three of item 4 of the word", the isolated function (the sphere, the direction) of activities of public authorities (local government bodies), unique codes of target expenditure items of the relevant budget are assigned" shall be replaced with words "unique codes of classification of budgets expenses are assigned";

b) the fourth the subitem 6 of Item 6 to state the paragraph in the following edition:

"subgroup" of subsidy to non-profit organizations (except for public (municipal) institutions, state corporations (companies), public companies) ";";

Article 145 to add 7) with Item 4.1 of the following content:

"4.1. The budget statement of the Pension Fund of the Russian Federation shall contain the indicators characterizing amount of means of pension accruals which isolated account is kept in accordance with the legislation of the Russian Federation, for the beginning and the end of the next financial year including:

1) amount of means of reserve of the Pension Fund of the Russian Federation on mandatory pension insurance;

2) amount of means of payable reserve of the Pension Fund of the Russian Federation;

3) amount of means of the pension accruals created for benefit of insured persons to whom the Pension Fund of the Russian Federation establishes due retirement benefit.";

8) in Article 149:

a) in Item 1:

in paragraph one of the word "are constituted by governing bodies of funds and are represented" shall be replaced with words "are constituted by governing bodies of the specified funds when forming budget reports and are represented as a part of budget reports";

to add paragraph two after the words "for accounting financial year" with the words "and other documents which are subject to submission to the State Duma along with annual statements about execution of budgets of state non-budgetary funds of the Russian Federation";

b) state Item 3 in the following edition:

"3. The government of the Russian Federation submits in the State Duma performance reports of budgets of state non-budgetary funds of the Russian Federation for accounting financial year no later than August 1 of the current year along with drafts of the Federal Laws on execution of budgets of state non-budgetary funds of the Russian Federation for accounting financial year, annual budget reports about execution of the relevant budgets of state non-budgetary funds of the Russian Federation and other reporting provided by the budget legislation of the Russian Federation. As a part of materials to the federal law draft about budget implementation of the Pension Fund of the Russian Federation for accounting financial year the Government of the Russian Federation submits reports in the State Duma:

1) about forming and about use of means of reserve of the Pension Fund of the Russian Federation on mandatory pension insurance;

2) about forming and about use of means of payable reserve of the Pension Fund of the Russian Federation;

3) about forming and about use of means of the pension accruals created for benefit of insured persons to whom the Pension Fund of the Russian Federation establishes due retirement benefit.";

9) in Article 157:

a) in Item 1 of the word "(officials)" to exclude," (local administrations)" shall be replaced with words words "(bodies of local administrations)";

b) in paragraph six of Item 2 of the word "chief managers of budgetary funds" shall be replaced with words "the main managers of budgetary funds, chief managers of budget receipts, chief managers of sources of financing of budget deficit (further - chief managers of budgetary funds)", words "internal financial control and" to exclude;

c) state Item 3 in the following edition:

"3. The Federal Treasury carries out the analysis of execution of budget powers of the bodies of the state (municipal) financial control which are executive bodies of subjects of the Russian Federation (bodies of local administrations) according to the procedure established by the Ministry of Finance of the Russian Federation.

The bodies of the state (municipal) financial control which are executive bodies of subjects of the Russian Federation (bodies of local administrations) shall provide information and documents requested by the Federal Treasury for the purpose of implementation of the specified power.";

d) in item 4:

word in paragraph one"," to exclude the bodies of the state (municipal) financial control which are bodies (officials) of the executive authority of subjects of the Russian Federation (local administrations), the word is "carried out" to replace with the word "carries out", words "internal financial control and" to exclude, add with the words "for the purpose of preparation of suggestions for improvement of implementation by the specified chief managers of budgetary funds of internal financial audit";

in the paragraph the second the word "according to", words", the body of the state (municipal) financial control which is body (officials) of the executive authority of the subject of the Russian Federation (local administration)" and words "internal financial control and" to exclude;

Item 3.1 of Article 158 to declare 10) invalid;

11) in Article 160.2-1:

a) in the name of the word "the main manager (manager) of budgetary funds, the chief manager (administrator) of budget receipts, the chief manager (administrator) of sources of financing of budget deficit on" shall be replaced with words "certain participants of budget process on the organization and", "internal financial control and" to exclude words;

b) Items 1 - 4 to state in the following edition:

"1. Internal financial audit is activities for forming and provision to the head of the chief manager of budgetary funds, the head of the manager of budgetary funds, the head of the receiver of budgetary funds, the head of the administrator of budget receipts, the head of the administrator of sources of financing of budget deficit:

1) information on results of assessment of execution of budget powers of the manager of budgetary funds, the receiver of budgetary funds, the administrator of budget receipts, the administrator of sources of financing of budget deficit (further - the administrator of budgetary funds), the chief manager of budgetary funds, including the conclusion about reliability of budget reports;

2) offers on improvement of quality of financial management, including on increase in effectiveness and economy of use of budgetary funds;

3) the conclusions about results of execution of the decisions directed to improvement of quality of financial management.

2. Internal financial audit is performed for the purpose of:

1) estimates of reliability of internal process of the chief manager of budgetary funds, the administrator of budgetary funds performed for the purpose of observance by the established legal acts regulating budget legal relationship, requirements to execution of the budget powers (further - internal financial control), and preparation of offers on the organization of internal financial control;

2) confirmations of reliability of budget reports and compliance of procedure for conducting budget accounting of single methodology of budget accounting, creation, representation and approval of the budget reports established by the Ministry of Finance of the Russian Federation and also to the departmental (internal) acts adopted according to Item 5 of Article 264.1 of this Code;

3) improvement of quality of financial management.

3. Internal financial audit is performed on the basis of the principle of functional independence by structural divisions or in the cases provided by federal standards of internal financial audit, the authorized officers (workers) of the chief manager of budgetary funds, the administrator of budgetary funds given authority on implementation of internal financial audit, and in the cases of delegation of power provided by this Article - structural divisions or authorized officers (workers) of the chief manager of budgetary funds (the administrator of budgetary funds) to whom the specified powers are delegated.

4. The administrator of budgetary funds has the right to delegate powers on implementation of internal financial audit to the chief manager of budgetary funds under whose authority it is, or to other administrator of budgetary funds who is under authority of this chief manager of budgetary funds according to federal standards of internal financial audit.";

c) state Item 5 in the following edition:

"5. Internal financial audit is performed according to the federal standards of internal financial audit established by the Ministry of Finance of the Russian Federation.

Federal standards of internal financial audit shall contain the principles, including the principle of functional independence, task, basis and procedure for the organization, planning and carrying out internal financial audit, realization of its results, the rights and obligations of officials (workers) when implementing internal financial audit, and also to determine cases and procedure for delegation of power by implementation of internal financial audit.

The chief managers of budgetary funds, administrators of budgetary funds performing internal financial audit issue the departmental (internal) acts providing implementation of internal financial audit with observance of federal standards of internal financial audit.";

d) add with Items 6 - 8 following contents:

"6. The monitoring of quality of financial management including monitoring of workmanship of budget powers and also qualities of asset management, implementation of purchases of goods, works and services for ensuring the state (municipal) needs, is carried out:

1) financial body (state non-budgetary fund management authority) in the procedure established by it concerning chief managers of means of the relevant budget;

2) the chief manager of budgetary funds in the procedure established by him concerning administrators of budgetary funds subordinated to it.

7. The procedure for carrying out monitoring of quality of financial management determines including:

1) rules of calculation and the analysis of measure values of quality of financial management, forming and submission of information necessary for carrying out the specified monitoring;

2) rules of forming and submission of the report on results of monitoring of quality of financial management.

8. The chief manager of means of the relevant budget has the right to submit for consideration of financial body (state non-budgetary fund management authority) the offer on delegation of power on carrying out monitoring of quality of financial management concerning administrators of budgetary funds subordinated to it and in coordination with financial body (state non-budgetary fund management authority) to transfer to this financial body (state non-budgetary fund management authority) the specified powers.";

Item 10.1 of Article 161 after the words "State Organization" to add 12) with the words "in coordination with the main manager of budgetary funds under whose authority it is";

Item 2 of Article 162 to declare 13) invalid;

14) in Article 165:

a) in the paragraph the nineteenth ambassador of words "federal state institutions," to add with the words "procedure for forming and conducting reasons (calculations) of the planned estimate targets used in case of creation and maintaining budget estimates of federal state institutions, procedure for creation and maintaining plans of financial and economic activities of federal budget and autonomous institutions", to exclude the words "and also procedure for conducting financial accounting in budgetary institutions";

b) the thirty first to state the paragraph in the following edition:

"establishes single methodology of budget accounting, creation, representation and approval of budget reports, and also financial accounting and accounting (financial) records of the public (municipal) institutions;";

c) to declare the paragraph of the thirty second invalid;

d) to state the paragraph of the fortieth in the following edition:

"performs normative and methodical ensuring implementation (the analysis of implementation) of internal financial audit, carrying out by financial bodies (governing bodies of state non-budgetary funds), chief managers of budgetary funds of monitoring of quality of financial management, and also performs methodical ensuring implementation of internal financial control;";

e) add with the new paragraph the forty fifth the following content:

"establishes federal standards of internal financial audit;";

e) the forty fifth - the forty seventh to consider paragraphs respectively paragraphs the forty sixth - the forty eighth;

15) paragraphs the third and fifth Item 1 and Item 3 of Article 166 to recognize invalid;

The paragraph of the twenty second of Item 1 of Article 166.1 after words of "financial bodies" to add 16) with words "(governing bodies of state non-budgetary funds)";

Item 1 of article 172 after words "financial bodies" to add 17) with words "(governing bodies of state non-budgetary funds)", after words of "financial bodies" to add with words "(governing bodies of state non-budgetary funds)";

Item 1 of Article 174.2 after words "financial body" to add 18) with words "(state non-budgetary fund management authority)";

19) in Article 217:

a) in Item 1:

the paragraph one to add with words "(state non-budgetary fund management authority)";

add paragraph two with words of "(state non-budgetary fund management authority)";

b) add item 4 with the paragraph of the following content:

"Modification of summary budget list of the federal budget and limits of budget obligations for the main managers of means of the federal budget is performed by the Minister of Finance of the Russian Federation or person fulfilling its duties.";

20) in Item 5 of Article 219:

a) to recognize paragraphs of the first and second invalid;

b) add with new paragraphs the third and fourth the following content:

"The Federal Treasury, financial bodies of subjects of the Russian Federation (municipalities), governing bodies of state non-budgetary funds in case of registration budget and monetary commitments, authorization of payment of monetary commitments perform according to the established relevant financial body (state non-budgetary fund management authority) rather, stipulated in Item 1 this Article, control for:

not excess of budget obligations over the corresponding limits of budget obligations or budgetary appropriations brought to the receiver of budgetary funds and also compliance of information on the budget obligation to code of classification of budgets expenses;";

c) add with paragraphs the fifth - the ninth the following content:

"compliance of information on monetary commitment of information on the registered corresponding budget obligation;

compliance of information specified in the payment document for payment of monetary commitment, information on monetary commitment;

availability of the documents confirming emergence of monetary commitment.

According to the procedure, established by the relevant financial body (state non-budgetary fund management authority), and stipulated in Item 1 this Article, in addition to information specified in this Item other information which is subject to control can be determined.

If the budget obligation arose based on the public (municipal) contract, control of compliance of data on the public (municipal) contract in the register of contracts, stipulated by the legislation the Russian Federation about contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs, and data on the budget obligation assumed on accounting which arose based on the public (municipal) contract, to conditions of the public (municipal) contract is in addition exercised.";

d) the third and fourth to consider paragraphs respectively paragraphs the tenth and eleventh;

The second Item 2 of Article 221 of the word of "procurement plans" shall be replaced with words 21) in the paragraph "scheduled plans of purchases";

Paragraph two of Item 1 of article 242 after words "financial body" to add 22) with words "(state non-budgetary fund management authority)";

23) in Article 264.1:

a) in Item 1 of the word "and standards" to exclude, the word is "established" to be replaced with the word "is established";

b) in item 4:

in paragraph five of the word "on accounts of budgets for codes of subspecies of the income, subgroups and (or) elements of expense types, types of sources of financing of deficits of budgets" shall be replaced with words "with budget funds by codes of classification of transactions of the sector of public administration";

in paragraph six of the word "the analysis of budget implementation and budget reports, and also data on accomplishment of the state (municipal) task and (or) other results of use of budgetary appropriations by the main managers (managers, receivers) of budgetary funds in reporting financial year" shall be replaced with words "information on budget implementation supplementing information provided in the reporting on budget implementation according to the requirements to disclosure of information established by regulatory legal acts of the Ministry of Finance of the Russian Federation";

c) in Item 5 of the word "and standards" to exclude;

d) add with Item 6 of the following content:

"6. According to the decision of the Government of the Russian Federation, the supreme executive body of the government of the subject of the Russian Federation, local administration of power according to federal executive bodies, executive bodies of subjects of the Russian Federation, bodies of local administration (their territorial authorities, subordinated state organizations) on charge to physical persons of payments for compensation and other payments, and also the related obligatory payments in budgets of budget system of the Russian Federation and to their transfer, on conducting budget accounting, including creation and submission of budget reports, consolidated statements of budget and autonomous institutions, other obligatory reporting created based on data of budget accounting under ensuring submission of such reporting to the relevant state (municipal) organs can be transferred according to general requirements, established by the Government of the Russian Federation, according to the Federal Treasury, financial body of the subject of the Russian Federation, financial body of the municipality.";

24) in Article 264.2:

a) in Item 1:

in paragraph one of the word "The Main Managers of Budgetary Funds, Chief Managers of Budget Receipts, Chief Managers of Sources of Financing of Budget Deficit (Further — Chief Managers of Budgetary Funds)" shall be replaced with words "Chief managers of budgetary funds", "summary" to exclude the word;

in the paragraph the second "summary" to exclude the word;

b) in Item 2 "summary" to exclude the word;

Article 264.3 to add 25) with Item 5 of the following content:

"5. Submission of budget reports according to this Article is performed in the terms established by financial body (state non-budgetary fund management authority) to which the budget reports are submitted.";

26) Item 2 of Article 264.5 after the word "are represented" to be added with the words "the explanatory note to it containing the analysis of budget implementation and budget reports, and data on accomplishment of the state (municipal) task and (or) other results of use of budgetary appropriations";

The subitem 5 of Item 2 of Article 264.10 to add 27) with the words "to the annual statement about execution of the federal budget";

28) in Article 265:

a) in paragraph one of Item 1 of the word "the budget legislation of the Russian Federation and others normative" to replace with the word of "provisions", to add with words ", the legal acts causing public normative obligations and obligations on other payments to physical persons from budgets of budget system of the Russian Federation, and also observance of conditions of the public (municipal) contracts, agreements (agreements) on provision of means from the budget";

b) in Item 2 of the word "in the field of budget legal relationship" to exclude;

c) state Item 3 in the following edition:

"3. Internal state (municipal) financial control is control activities of the Federal Treasury, the bodies of the state (municipal) financial control which are executive bodies of subjects of the Russian Federation (bodies of local administrations) (further - bodies of internal state (municipal) financial control).";

29) in Article 266.1:

a) in Item 1:

in the paragraph the second shall be replaced with words the words "chief managers (administrators) of budget receipts, chief managers (administrators) of sources of financing of budget deficit" "chief managers (administrators) of the income of the relevant budget, chief managers (administrators) of sources of financing of deficit of the relevant budget";

third to state the paragraph in the following edition:

"financial body of public legal entity to which budget interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits, the supreme executive body of the government of the subject of the Russian Federation (local administration) are provided;";

to state the paragraph of the eighth in the following edition:

"legal entities (except for the public (municipal) institutions, the state (municipal) unitary enterprises, the state corporations (companies), the public companies, economic partnerships and societies with participation of public legal entities in their authorized (share) capital, and also the commercial organizations with share (contribution) of such partnerships and societies in their authorized (share) capital), the individual entrepreneurs, physical persons who are:";

add with new paragraphs the ninth and tenth the following content:

"legal entities and physical persons, the individual entrepreneurs receiving means from the relevant budget based on agreements (agreements) on provision of means from the relevant budget and (or) the public (municipal) contracts, the credits provided with the state and municipal guarantees;

contractors (suppliers, contractors) under the agreements (agreements) signed for the purpose of execution of agreements (agreements) on provision of means from the relevant budget and (or) the public (municipal) contracts for which according to the Federal Laws personal accounts in the Federal Treasury, financial body of the subject of the Russian Federation (municipality) are opened;";

the ninth - the eleventh to consider paragraphs respectively paragraphs the eleventh - the thirteenth;

b) in Item 2:

the paragraph one to declare invalid;

in the paragraph the second the words "and loans" and the word", receivers" to exclude, after words "budget deficit financing sources," to add with words "receivers of budgetary funds,", to add with words ", or after its termination based on results of conducting check of the specified participants of budget process";

c) add with Item 2.1 of the following content:

"2.1. The state financial control of observance of the purposes, procedure and conditions of provision from the federal budget (budgets of state non-budgetary funds of the Russian Federation) of interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits and also behind observance of conditions of agreements (agreements) on their provision and contracts (agreements, agreements) which source of financial provision (joint financing) are the specified interbudget transfers is performed by Audit Chamber of the Russian Federation and the Federal Treasury in the relation:

chief managers (administrators) of means of the federal budget (budgets of state non-budgetary funds of the Russian Federation);

financial bodies and chief managers (administrators) of means of budgets of subjects of the Russian Federation, budgets of territorial state non-budgetary funds, the supreme executive bodies of the government of subjects of the Russian Federation;

financial bodies and chief managers (administrators) of means of budgets of municipalities, local administrations;

legal entities and physical persons, individual entrepreneurs (taking into account provisions of Item 2 of this Article) to whom means from budgets of subjects of the Russian Federation (local budgets) are provided.

The state financial control of observance of the purposes, procedure and conditions of provision from the budget of the subject of the Russian Federation of interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits and also behind observance of conditions of agreements (agreements) on their provision and conditions of contracts (agreements, agreements) which source of financial provision (joint financing) are the specified interbudget transfers is performed by the control and calculating body of the subject of the Russian Federation and body of the state financial control which is executive body of the subject of the Russian Federation in the relation:

chief managers (administrators) of the budget funds of the subject of the Russian Federation which provided the interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits;

financial bodies and chief managers (administrators) of budget funds of budget system of the Russian Federation to which interbudget subsidies, subventions, other interbudget transfers having purpose are provided and also legal entities and physical persons, individual entrepreneurs (taking into account provisions of Item 2 of this Article) to whom means from this budget are provided.

Municipal financial control of observance of the purposes, procedure and conditions of provision from the budget of the municipality of interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits and also behind observance of conditions of agreements (agreements) on their provision and conditions of contracts (agreements, agreements) which source of financial provision (joint financing) are the specified interbudget transfers is performed by bodies of municipal financial control of the municipality which of budget the specified interbudget transfers, in the relation are provided:

chief managers (administrators) of the budget funds of the municipality which provided the interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits;

financial bodies and chief managers (administrators) of budget funds of budget system of the Russian Federation to which interbudget subsidies, subventions, other interbudget transfers having purpose, budget credits are provided and also legal entities and physical persons, individual entrepreneurs (taking into account provisions of Item 2 of this Article) to whom means from this budget are provided.";

30) in Article 267.1:

a) in Item 1 of the word"," to exclude authorization of transactions;

b) in Item 2:

in paragraph one of the word "of this Code" shall be replaced with words "implementation of the state (municipal) financial control", shall be replaced with words words of "budget (accounting) reports" "budget reports, accounting (financial) records";

in the paragraph the second shall be replaced with words words "of this Code" "implementation of the state (municipal) financial control", shall be replaced with words words of "budget (accounting) reports" "budget reports, accounting (financial) records";

c) in Item 3:

in the paragraph the second shall be replaced with words words "of this Code" "implementation of the state (municipal) financial control", shall be replaced with words words of "budget (accounting) reports" "budget reports, accounting (financial) records";

in paragraph three of the word "of this Code" shall be replaced with words "implementation of the state (municipal) financial control", shall be replaced with words words of "budget (accounting) reports" "budget reports, accounting (financial) records";

in paragraph four of the word "of this Code" shall be replaced with words "implementation of the state (municipal) financial control";

d) declare Item 5 invalid;

31) in Article 268.1:

a) to state paragraph two of Item 1 in the following edition:

"control of observance of provisions of the legal acts regulating budget legal relationship, the legal acts causing public normative obligations and obligations on other payments to physical persons from budgets of budget system of the Russian Federation and also behind observance of conditions of the public (municipal) contracts, agreements (agreements) on provision of means from the relevant budget;";

b) in paragraph four of Item 2 of the word", authorized according to this Code, other acts of the budget legislation of the Russian Federation to make decisions on application of the budget enforcement measures provided by this Code," shall be replaced with words "(to governing bodies of state non-budgetary funds)";

32) Article 269.1 to recognize invalid;

33) in Article 269.2:

a) in Item 1:

paragraphs two and third to state in the following edition:

"control of observance of provisions of the legal acts regulating budget legal relationship, including establishing requirements to financial accounting and creation and submission of accounting (financial) records of the public (municipal) institutions;

control of observance of provisions of the legal acts causing public normative obligations and obligations on other payments to physical persons from budgets of budget system of the Russian Federation and also of observance of conditions of agreements (agreements) on provision of means from the relevant budget, the public (municipal) contracts;";

add with paragraphs of the following content:

"control of observance of conditions of the agreements (agreements) signed for the purpose of execution of agreements (agreements) on provision of means from the budget and also in the cases provided by this Code, conditions of the agreements (agreements) signed for the purpose of execution of the public (municipal) contracts;

control of reliability of reports on results of provision and (or) use of budgetary funds (the means provided from the budget), including reports on implementation of the state (municipal) programs, performance reports of the state (municipal) tasks, reports on achievement of measure values of effectiveness of provision of means from the budget;

control in the field of purchases, stipulated by the legislation the Russian Federation about contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs.";

b) in Item 2:

word in paragraph four "to bodies and the officials authorized according to this Code, other acts of the budget legislation of the Russian Federation to make decisions on application of the budget enforcement measures provided by this Code," shall be replaced with words to "financial bodies (governing bodies of state non-budgetary funds)";

add with paragraphs of the following content:

"it is appointed conducting the examinations necessary for conducting checks, audits and inspections (will be organized);

continuous access, necessary for implementation of internal state (municipal) financial control, to the state and municipal information systems in accordance with the legislation of the Russian Federation about information, information technologies and on information security, the legislation of the Russian Federation on the state and protected by the law other secret turns out;

claims for recognition of the conducted procurements of goods, works, services for ensuring the state (municipal) needs invalid according to the Civil code of the Russian Federation are taken to court.";

c) state Item 3 in the following edition:

"3. Internal state (municipal) financial control is exercised according to the federal standards approved by regulatory legal acts of the Government of the Russian Federation.

Federal standards of internal state (municipal) financial control shall contain:

principles of control activities of bodies of internal state (municipal) financial control;

the rights and obligations of officials of bodies of internal state (municipal) financial control, including regarding purpose (organization) of conducting examinations;

the rights and obligations of objects of control (their officials), including regarding organizational technical supply of checks, audits and inspections;

rules of planning, conducting checks, audits and inspections, registrations and realization of their results, including rules of prolongation of completion date of representation, instruction;

rules of creation of the reporting on results of control activities of bodies of internal state (municipal) financial control;

rules of pre-judicial appeal of decisions and actions (failure to act) of bodies of internal state (municipal) financial control and their officials;

other provisions necessary for implementation of powers on internal state (municipal) financial control.

Bodies of internal state (municipal) financial control can publish departmental legal acts (standards) providing implementation of powers on internal state (municipal) financial control in the cases provided by federal standards of internal state (municipal) financial control.";

34) in Article 270.2:

a) state Item 2 in the following edition:

"2. Representation for the purpose of of this Code is understood as the document of body of internal state (municipal) financial control sent to object of control and containing information on the revealed budget violations and one of the following obligatory for execution in the terms established in representation or within 30 calendar days from the date of its obtaining if term is not specified, requirements for each budget violation:

1) requirement about elimination of budget violation and about taking measures to elimination of its reasons and conditions;

2) the requirement about taking measures to elimination of the reasons and conditions of budget violation in case of impossibility of its elimination.";

b) state Item 3 in the following edition:

"3. The instruction for the purpose of of this Code is understood as the document of body of internal state (municipal) financial control sent to object of control in case of impossibility of elimination or not elimination to the time of budget violation established in representation in the presence of possibility of determination of the amount of the caused damage to public legal entity as a result of this violation. The instruction contains obligatory for execution in the time of the requirement about taking measures to compensation of the caused damage to public legal entity established in the instruction.

In the cases established by federal standards of internal state (municipal) financial control, bodies of internal state (municipal) financial control send to the copy of representations and instructions to chief managers of budgetary funds, executive bodies (local government bodies) performing functions and powers of the founder, to other bodies and the organizations.";

c) add with Item 3.2 of the following content:

"3.2. According to the decision of body of internal state (municipal) financial control completion date of representation, the instruction of body of internal state (municipal) financial control can be prolonged according to the procedure, provided by federal standards of internal state (municipal) financial control, but no more once according to the address of object of control.";

d) add with Item 5 of the following content:

"5. In representations and instructions of state body (municipal) financial control information on the budget violations revealed by results of internal financial control and internal financial audit on condition of their elimination is not specified.";

35) in Article 306.1:

a) state Item 1 in the following edition:

"1. Budget violation is recognized made by the supreme executive body of the government of the subject of the Russian Federation (local administration), financial body, the chief manager (administrator) of budgetary funds, the state (municipal) customer:

1) violation of provisions of the budget legislation of the Russian Federation and other legal acts regulating budget legal relationship;

2) violation of provisions of the legal acts causing public normative obligations and obligations on other payments to physical persons from budgets of budget system of the Russian Federation, the entailed damnification to public legal entity;

3) violation of conditions of agreements (agreements) on provision of means from the budget;

4) violation established by the legislation of the Russian Federation on contractual system in the field of purchases of goods, works, services for ensuring the state (municipal) needs of requirements to planning, reasons for purchases of goods, works, services for ensuring the state (municipal) needs, and also requirements to change, termination of the public (municipal) contract;

5) violation of conditions of the public (municipal) contracts;

6) violation of conditions of the agreements (agreements) signed for the purpose of execution of agreements (agreements) on provision of means from the budget, the entailed damnification to public legal entity;

7) non-compliance with the purposes, procedure and conditions of loan granting provided with the state and municipal guarantees.";

b) declare Item 2 invalid;

c) in Item 3 of the word "in Item 1 of this Article" shall be replaced with words "in Item 2.1 of Article 266.1 of this Code";

36) in Article 306.2:

a) state Item 1 in the following edition:

"1. The budget enforcement measure is applied for making of the budget violation provided by Chapter 30 of this Code based on the notification on application of budget enforcement measures of state body (municipal) financial control.";

b) in Item 2:

the paragraph one to state in the following edition:

"2. Treat budget enforcement measures:";

to declare the paragraph of the sixth invalid;

c) in Item 3 of the word "in Item 2 of this Article" shall be replaced with words "in Item 2.1 of Article 266.1 of this Code", after the word to "elimination" to add with the word "this", "the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relationship" to exclude words;

d) declare item 4 invalid;

e) in Item 5:

the paragraph one to state in the following edition:

"5. The notification on application of budget enforcement measures for the purpose of of this Code is understood as the document of state body (municipal) financial control obligatory to consideration by financial body (state non-budgetary fund management authority) containing data on the revealed budget violations provided by Chapter 30 of this Code and on amounts of the means used with the specified violations on each budget violation (without amounts of the means used with these budget violations and compensated in the income of the relevant budget to the direction of the notification on application of budget enforcement measures).";

to add paragraph two after words of "budget violations" with words ", provided by Chapter 30 of this Code,", to add with words "(state non-budgetary fund management authority), and the copy of such notification - to the participant of budget process concerning which this control event was held";

third to state the paragraph in the following edition:

"In case of not elimination of the budget violation provided by Chapter 30 of this Code and specified in representation, the body of internal state (municipal) financial control directs in time, not exceeding 30 calendar days from the date of the termination of completion date of representation, the notification on application of budget enforcement measures to financial body (state non-budgetary fund management authority), and the copy of such notification - to the participant of budget process concerning which it was performed (audit).";

add with the paragraph of the following content:

"At the request of financial body (state non-budgetary fund management authority) about refining of the data containing in the notification on application of budget enforcement measures, the body of the state (municipal) financial control has the right to send to financial body (state non-budgetary fund management authority) the notification on application of budget enforcement measures containing the specified data, in time which is not exceeding 30 calendar days from the date of receipt of request.";

e) Item 6 in paragraph one to replace the word "Decisions" with the word "Decision", the word "are subject" to replace with the word "is subject", after words "financial body" to add with words "(state non-budgetary fund management authority)", after the words "about application of budget enforcement measures" to add with the words "or the notification on application of budget enforcement measures containing the specified data";

37) in Article 306.3:

a) state the name in the following edition:

"Article 306.3. Powers of financial bodies (governing bodies of state non-budgetary funds) and the Federal Treasury on application of budget enforcement measures";

b) in Item 1:

the paragraph one to state in the following edition:

"1. The Ministry of Finance of the Russian Federation, financial bodies of subjects of the Russian Federation (municipalities), governing bodies of state non-budgetary funds make decisions on application of budget enforcement measures, solutions on change (cancellation) of the specified decisions or the decision on refusal in application of budget enforcement measures in the cases and procedure established by the Government of the Russian Federation and also direct decisions on application of budget enforcement measures, solutions on change (cancellation) of the specified decisions according to the Federal Treasury, financial bodies of subjects of the Russian Federation (municipalities), governing bodies of state non-budgetary funds, copies of relevant decisions - to the bodies of the state (municipal) financial control and objects of control specified in decisions on application of budget enforcement measures.";

in the paragraph the second to replace the words "about object" with the word "object", "allowed" to replace the word with the word "made", shall be replaced with words the words "about budget measure" to "budget measure";

add with the paragraph of the following content:

"The financial body (state non-budgetary fund management authority) for the purpose of decision making about application of budget enforcement measures or decisions on refusal in application of budget enforcement measures has the right to send to body of the state (municipal) financial control request about refining of the data containing in the notification on application of budget enforcement measures within 30 calendar days after its obtaining.";

c) state Item 2 in the following edition:

"2. The Federal Treasury, financial body of the subject of the Russian Federation (municipality), state non-budgetary fund management authority perform the decision on application of the budget enforcement measures provided by Chapter 30 of this Code, the solution on change (cancellation) of the specified decision in the procedure for execution of decisions on application of budget enforcement measures, decisions on change (cancellation) for the specified decisions established respectively by the Ministry of Finance of the Russian Federation, financial body of the subject of the Russian Federation (municipality), state non-budgetary fund management authority.";

38) in Article 306.4:

a) state Item 1 in the following edition:

"1. Inappropriate use of budgetary funds the direction of budget funds of budget system of the Russian Federation and payment of the monetary commitments for the purpose of which are not answering fully or partially the purpose, the determined law (decision) on the budget, summary budget list, budget list, limits of budget obligations, the budget estimate, the agreement (agreement) or the legal act which is the basis for provision of the specified means are recognized.";

b) declare Item 2 invalid;

c) state Item 3 in the following edition:

"3. Inappropriate use of budgetary funds which source of financial provision (joint financing) was the interbudget transfer having purpose attracts indisputable collection of the amount of the means used not for purpose or reducing provision of interbudget transfers (except for subventions and grants for equalization of fiscal capacity of subjects of the Russian Federation and municipalities).";

"Financial bodies" to exclude 39) in Article 306.5 of the word, after the words "except for subventions" to add with the words "and grants for equalization of fiscal capacity of subjects of the Russian Federation and municipalities";

"Financial body" to exclude 40) in Article 306.6 of the word, after the words "except for subventions" to add with the words "and grants for equalization of fiscal capacity of subjects of the Russian Federation and municipalities";

"Financial body" to exclude 41) in Article 306.7 of the word, shall be replaced with words the words "if this action is not connected with inappropriate use of budgetary funds" "including use of appropriate means of the budget on the purposes which are not provided by the legal act (agreement) which is the basis for provision of the specified means" after the words "except for subventions" to add with the words "and grants for equalization of fiscal capacity of subjects of the Russian Federation and municipalities";

42) Article 306.8 to recognize invalid.

Article 2

1. This Federal Law becomes effective after ten days after day of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. The subitem "v" of Item 11, the paragraph of the eighth of the subitem "an" and the paragraph of the sixth of the subitem "b" of Item 33, paragraphs of the sixth and seventh of the subitem "an" of Item 35 of article 1 of this Federal Law become effective since January 1, 2020.

3. The subitem "v" of Item 33 of article 1 of this Federal Law becomes effective since July 1, 2020.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info