ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 14, 2016 No. 185n

About procedure for conducting annual verification of the annual statement about budget implementation of the subject of the Russian Federation by the Federal Treasury

According to the subitem 4 of item 4 of Article 130 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2009, No. 48, Art. 5733; 2010, No. 31, Art. 4185; 2012, No. 50, Art. 6967; 2013, No. 31, Art. 4191; 2014, No. 43, Art. 5795; 2014, No. 48, Art. 6656; 2016, 27, of the Art. 4278) I order to No.:

1. Approve the enclosed Procedure for conducting annual verification of the annual statement about budget implementation of the subject of the Russian Federation by the Federal Treasury.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of March 16, 2015 No. 37n "About procedure for conducting annual verification of the annual statement about budget implementation of the subject of the Russian Federation by Federal Service for Financial and Budgetary Supervision" (registration number 37166 is registered by the Ministry of Justice of the Russian Federation on May 7, 2015; Official Internet portal of legal information http://www.pravo.gov.ru, on May 8, 2015).

Approved by the Order of the Ministry of Finance of the Russian Federation of October 14, 2016, No. 185n

Procedure for conducting annual verification of the annual statement about budget implementation of the subject of the Russian Federation by the Federal Treasury

I. General provisions

1. This Procedure for conducting annual verification of the annual statement about budget implementation of the subject of the Russian Federation is directed to realization of provision of the subitem 4 of item 4 of Article 130 of the Budget code of the Russian Federation and regulates activities of the Federal Treasury for conducting annual verifications of annual statements about execution of budgets of subjects of the Russian Federation.

2. Activities of the Federal Treasury for conducting annual verifications of annual statements about execution of budgets of subjects of the Russian Federation (further - check) are based on the principles of legality, objectivity, efficiency, independence, professional competence, reliability of results and publicity.

3. Annual statements about execution of budgets of the subjects of the Russian Federation (further - check subject) determined according to item 4 of Article 130 of the Budget code of the Russian Federation are subject to check (further - the subject of the Russian Federation).

4. The purposes of check are:

a) determination of compliance of the organization of budget implementation of the subject of the Russian Federation to requirements of the budget legislation of the Russian Federation and other regulatory legal acts regulating the budget legal relationship;

b) establishment of reliability of indicators of the performance report of the budget of the subject of the Russian Federation for accounting financial year, the documents and materials represented along with it;

c) establishment of compliance of the actual implementation of measures for increase in efficiency of use of budgetary funds and to increase in receipts of tax and non-tax income of the budget of the subject of the Russian Federation to regulations of the agreement with the Ministry of Finance of the Russian Federation on measures for increase in efficiency of use of budgetary funds and increase in receipts of tax and non-tax income of the budget of the subject of the Russian Federation (further - the Agreement).

5. Objects of check are:

a) financial body of the subject of the Russian Federation;

b) the main managers of budget funds of the subject of the Russian Federation, chief managers of budget receipts of the subject of the Russian Federation, chief managers of sources of financing of budget deficit of the subject of the Russian Federation (further - chief managers of budget funds of the subject of the Russian Federation);

c) receivers of budget funds of the subject of the Russian Federation, budget, autonomous institutions, functions and which powers of the founder are performed by the main managers of budget funds of the subject of the Russian Federation.

The objects of check specified in this subitem are checked in the course of implementation of checking actions for documentary action research of the main managers of budget funds of the subject of the Russian Federation under which authority they are.

6. It is performed by authorized officers of central office and (or) territorial authority of the Federal Treasury in the location of objects of check.

7. The officials of central office and (or) territorial authority of the Federal Treasury authorized on conducting check (further - checking group), have the right:

a) request and receive based on motivated request in writing information, documents and materials, explanations in written and oral forms, checks, necessary for carrying out;

b) when implementing checks freely upon presentation of official IDs and the certificate of check to visit rooms and the territories which occupy objects of check, to require presentation of the delivered goods, results of the performed works, the rendered services;

c) carry out the expertizes necessary in case of conducting check, and (or) attract independent experts to conducting such examinations.

8. Members of checking group shall:

a) timely and fully to perform the powers provided in accordance with the legislation of the Russian Federation on verification of the annual statement about budget implementation of the subject of the Russian Federation;

b) observe requirements of regulatory legal acts in the established field of activity;

c) acquaint the head or the authorized officer of object of check with the copy of the order (order) of the head (deputy manager) of the Federal Treasury (its territorial authority) on conducting check, with the certificate of check, and also with results of conducting check;

d) in case of identification of the fact of making of action (failure to act) containing actus reus signs to send to law enforcement agencies information on such fact and (or) the documents and other materials confirming such fact.

9. Requests about the submission of information, documents and materials necessary for conducting check, are handed to the representative of object of check or go the registered mail with the assurance of receipt or different way testimonial of date of its obtaining by the addressee, including using the automated information systems.

10. The term of submission of information, documents and materials is established in request and estimated from the date of receipt of request. At the same time such term constitutes at least 3 working days.

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