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LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of September 25, 2013 No. 02-07-10/39742

About possible investment of financial bodies of subjects of the Russian Federation with powers on internal state financial control in the sphere of the budget legal relationship

The Ministry of Finance of the Russian Federation in connection with numerous requests on internal state financial control in the sphere of the budget legal relationship reports the following about possible investment of financial bodies of subjects of the Russian Federation with powers.

According to Article 6 of the Budget code of the Russian Federation (further - BQ of the Russian Federation) financial bodies are the Ministry of Finance of the Russian Federation, executive bodies of subjects of the Russian Federation performing creation and the organization of execution of budgets of subjects of the Russian Federation (financial bodies of subjects of the Russian Federation), bodies (officials) of local administrations of municipalities performing creation and the organization of execution of local budgets (financial bodies of municipalities).

At the same time according to BQ of the Russian Federation the closed list of powers of financial bodies is not established. In particular, according to Article of 165 BQ of the Russian Federation the Ministry of Finance of the Russian Federation in addition to powers on creation and the organization of execution of the federal budget has the following budget powers:

develops the program of the state external borrowings of the Russian Federation at the request of the Government of the Russian Federation and is the authorized Government of the Russian Federation the federal executive body performing the state internal and external borrowings develops the program of the state guarantees of the Russian Federation in foreign currency and the program of the state guarantees of the Russian Federation in currency of the Russian Federation;

provides provision of budget credits, except for the budget credits granted according to Article of 93.6 BQ of the Russian Federation within the budgetary appropriations approved by the Federal Law on the federal budget, according to the procedure established by the Government of the Russian Federation;

performs court resolutions in claims to the Russian Federation according to the procedure, the provided BQ of the Russian Federation;

performs other powers according to BQ of the Russian Federation, other acts of the budget legislation of the Russian Federation and acts of the President of the Russian Federation and the Government of the Russian Federation.

According to Article of 157 BQ of the Russian Federation the Audit Chamber of the Russian Federation, control and calculating bodies of subjects of the Russian Federation and municipalities, Federal Service for Financial and Budgetary Supervision, the bodies of the state (municipal) financial control which are bodies (officials) of the executive authority of subjects of the Russian Federation (local administrations) treat bodies of the state (municipal) financial control.

Also, according to Article of 265 BQ of the Russian Federation internal state (municipal) financial control in the sphere of the budget legal relationship is control activities of Federal Service for Financial and Budgetary Supervision, the bodies of the state (municipal) financial control which are respectively bodies (officials) of the executive authority of subjects of the Russian Federation, local administrations (further - bodies of internal state (municipal) financial control), the Federal Treasury (financial bodies of subjects of the Russian Federation or municipalities).

Considering stated, financial bodies of subjects of the Russian Federation can be given authority on internal state financial control in the sphere of the budget legal relationship.

A. M. Lavrov


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

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