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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 17, 2014 No. 193

About approval of Rules of implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit and about modification of Item 1 of Rules of implementation of departmental control in the sphere of purchases for ensuring the federal needs approved by the Order of the Government of the Russian Federation of February 10, 2014 No. 89

(as amended on 24-03-2018)

The government of the Russian Federation decides:

1. Approve the enclosed Rules of implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit.

1(1). Internal financial control and internal financial audit are performed within the established extreme number and the salary fund of employees of central offices and territorial authorities of federal executive bodies, and also budgetary appropriations provided to the corresponding federal executive bodies in the federal budget on management and management in the established field of activity.

1(2). For the purpose of preparation by the Ministry of Finance of the Russian Federation of the reports provided by the subitem "x" of Item 9 and the subitem "f" of Item 10 of the Regulations on submission to the Government of the Russian Federation of quarterly and annual accounts about execution of the federal budget approved by the order of the Government of the Russian Federation of May 11, 2006 No. 281 "About approval of the Regulations on submission to the Government of the Russian Federation of quarterly and annual accounts about execution of the federal budget", implementation of internal financial control and internal financial audit in the main managers of means of the federal budget, chief managers of the income of the federal budget, chief managers of sources of financing of federal budget deficit (further - chief managers of means of the federal budget) is subject to monitoring of the Ministry of Finance of the Russian Federation in the procedure established by it, directed to assessment of achievement established by the specified Ministry of target measure values of workmanship of the budget powers (further - quality of financial management) characterizing results of accomplishment of internal standards and procedures of creation and budget implementation, conducting the budget accounting and creation of budget reports (further - monitoring of quality of financial management).

Following the results of external check of annual budget reports of chief managers of means of the federal budget the specified annual statement of the Ministry of Finance of the Russian Federation about results of monitoring of quality of the financial management performed by chief managers of means of the federal budget is subject to placement on the official site of the Ministry of Finance of the Russian Federation on the Internet.

1(3). The Ministry of Finance of the Russian Federation makes methodical recommendations about implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit.

2. In Item 1 of Rules of implementation of departmental control in the sphere of purchases for ensuring the federal needs approved by the order of the Government of the Russian Federation of February 10, 2014 No. 89 "About approval of Rules of implementation of departmental control in the sphere of purchases for ensuring federal needs" (The Russian Federation Code, 2014, No. 7, the Art. 683), words "public authorities of the Russian Federation, federal executive bodies" shall be replaced with words "state bodies".

Russian Prime Minister

D. Medvedev

 

Approved by the Order of the Government of the Russian Federation of March 17, 2014 No. 193

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