State financial control is carried out by federal legislative authorities, federal executive authorities, including specially created executive authorities. It includes budgetary, tax, monetary, currency, insurance, investment and customs controls.
Of great importance for the development of state financial control is the Decree of the President Russian Federation dated July 25, 1996 No. 1095 "On measures to ensure state financial control in the Russian Federation".
The subjects of state financial control are: the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation, the Main Directorate of the Federal Treasury, the Department of Insurance Supervision. Department of State Financial Control and Audit, Ministry of the Russian Federation for Taxes and Dues, State Customs Committee of the Russian Federation, control and auditing bodies of federal executive bodies, other bodies exercising control over the receipt and expenditure of federal budget funds and federal off-budget funds.
State control is also carried out by representative (legislative) and executive authorities of the constituent entities of the Russian Federation.
To strengthen control by the Federal Assembly of the Russian Federation over the timely execution of revenue and expenditure items of the federal budget and the budgets of federal extra-budgetary funds in terms of volume, structure and purpose, Federal Law No. 4-FZ of January 11, 1995 "On the Accounts Chamber of the Russian Federation" created the Accounts Chamber of the Russian Federation - a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation.
The main tasks of the Accounts Chamber of the Russian Federation:
- determination of expediency of expenditures of state funds and use of federal property;
- assessment of the validity of income and expenditure items of draft federal budgets and budgets of federal extra-budgetary funds;
- examination of projects federal laws, other normative acts providing for expenses covered from the budget;
- exercising control over the legality and timeliness of the movement of budget funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation, and so on.
The Chairman of the Accounts Chamber is appointed by the State Duma for a term of six years. The Deputy Chairman is appointed to the post by the Federation Council for the same term. When forming the Accounts Chamber, the Federation Council and the State Duma appoint six auditors for a period of six years.
To carry out the tasks assigned to it. The Accounts Chamber carries out auditing, export-analytical, informational and other activities, provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds
The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic audits, without interfering in operational activities audited organizations. The Accounts Chamber informs the Federation Council and the State Duma about the results of audits and thematic audits. In cases of detection of violations in economic, financial or other activities that cause damage to the state and require suppression, the Accounts Chamber has the right to issue mandatory instructions to the administration of the audited organization. In cases of repeated execution or improper execution of instructions, the Accounts Chamber has the right, in agreement with the State Duma, to decide to suspend all types of financial, payments and settlement operations for bank accounts audited organizations. The Accounts Chamber should regularly provide information about its activities to the media.
Control over finances by the President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues, signing federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation, Minister of the Russian Federation for Taxes and Duties, Director of the Federal Tax Police Service, representations State Duma candidates for appointment to the post of the Chairman of the Central Bank. In accordance with the Constitution of the Russian Federation, the President of the country addresses the Federal Assembly with an annual budget message.
Certain functions of financial control are performed by the Main Control Directorate of the President of the Russian Federation, formed in accordance with the Decree of the President of the Russian Federation of May 24, 1994. No. 1015. As a structural subdivision of the Presidential Administration, it reports directly to the President of the Russian Federation, but interacts with all executive authorities. Among its functions: control over the activities of the bodies of control and supervision under the federal executive authorities, divisions.
The Ministry of Finance of the Russian Federation is one of the main subjects of state financial control.
The Ministry of Finance of the Russian Federation, in accordance with the Regulations on it, exercises control over the execution of the federal budget and the targeted use of funds allocated from the federal budget to enterprises, institutions, organizations, as well as funds from state (federal) off-budget funds. As part of the Ministry of Finance of the Russian Federation, the Department of State Financial Control and Audit (former Control and Auditing Directorate - KRU) was created, which, in accordance with the law, audits and audits the financial and economic activities of the relevant economic entities.
In connection with the transfer to the Ministry of Finance of the Russian Federation of the functions of the Federal Service of Russia for Supervision of Insurance Activities, the scope of its activities as a subject of state financial control has significantly expanded and received new features.
In 2000, the Foreign Exchange Control Department was formed within the structure of the Ministry.
Ministry of Finance of the Russian Federation:
- conducts, within its competence, comprehensive audits and thematic audits of receipts and expenditures of federal budget funds;
- controls in accordance with the established procedure the rational and targeted use of funds from state extra-budgetary funds of other federal funds;
- conducts documentary audits and checks of the financial and economic activities of organizations on the instructions of law enforcement agencies;
- organizes audits and financial audits in organizations at the request of public authorities of the constituent entities of the Russian Federation and bodies local government.
Exercising state financial control, the Ministry of Finance of the Russian Federation has the right:
- limit, suspend, and in necessary cases stop, in accordance with the legislation of the Russian Federation, financing from the federal budget of organizations in case of revealing facts of misuse of federal budget funds by them, as well as in case of failure by them to submit reports on the expenditure of previously received funds within the established time limits;
- collect in the prescribed manner from organizations the federal budget funds spent by them not for their intended purpose, with the imposition of a fine in accordance with the legislation of the Russian Federation, etc.
In accordance with Decree of the Government of the Russian Federation of August 6, 1998 No. 888, territorial control and auditing bodies (departments) of the Ministry of Finance of the Russian Federation were created in the constituent entities of the Russian Federation. The main task of these bodies is to carry out, within their competence, subsequent state financial control on the territory of the corresponding subject of the Russian Federation or region of the Russian Federation. To implement the task, the bodies are endowed with the following functions: a) to carry out follow-up control over the timely, targeted and rational use and safety of federal budget funds, state off-budget funds and other federal funds; b) conduct, within its competence, audits and thematic audits of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, and income from federal property; c) conduct documentary audits and checks of the financial and economic activities of organizations of any form of ownership in accordance with motivated decisions of law enforcement agencies and other functions.
In order to carry out budget execution, within the structure of the Ministry of Finance, a Federal Treasury of the Russian Federation in accordance with the Decree of the President of the Russian Federation of December 8, 1992 No. No. 1556. The unified centralized system of bodies of the Federal Treasury is headed by the head of the Federal Treasury - the head of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation.
Treasury bodies interact with state authorities of the constituent entities of the Federation in the process of crediting income and mutual settlements between budgets, as well as coordinating work to create an information base on the state budget system Russian Federation.
The Treasury informs the legislative and executive bodies of state power of the Russian Federation about the results of the execution of the federal budget, other financial transactions of the Government of the Russian Federation, as well as about the state of state (federal) off-budget funds and the budgetary system of the Russian Federation.
The Regulations on the Federal Treasury define the functions of the Main Board of the Federal Treasury of the Ministry of Finance of the Russian Federation, the functions of the treasury bodies for the constituent entities of the Russian Federation, cities with district divisions that have and subordinate treasury bodies, as well as the functions of the treasury bodies for cities, districts in cities. In order to implement the tasks assigned to the system of bodies of the Federal Treasury and to perform their functions, these bodies have certain rights and perform appropriate duties. The powers of the Treasury bodies in the field of financial relations are quite wide. Their role is significantly increased in connection with the transfer from the banking system to them of the functions of cash execution of the budget. In accordance with Art. 215 of the Budget Code of the Russian Federation establishes treasury execution of budgets.
In accordance with the Code, heads of Federal Treasury bodies and their deputies may apply the following coercive measures:
1) write off in an indisputable manner the amounts of budgetary funds used not for their intended purpose; 5budgets subject to return, the return period for which has expired;
2) write off in an indisputable manner the amounts of interest (fees) for the use of budgetary funds provided on a repayable basis, the due date for payment of which has come;
3) collect in an indisputable manner penalties for late repayment of budgetary funds provided on a repayable basis, delay in paying interest on the use of budgetary funds provided on a repayable basis, in the amount of one three hundredth of the current refinancing rate of the Bank of Russia for each day of delay;
4) issue a warning to the heads of executive authorities, local self-government bodies and recipients of budgetary funds about the improper execution of the budgetary process;
5) draw up protocols that are the basis for the imposition of fines;
6) collect in an indisputable manner penalties from credit institutions for late execution of payment documents for crediting or transferring budgetary funds in the amount of one three hundredth of the current refinancing rate of the Bank of Russia for each day of delay;
7) suspend operations on accounts with credit institutions for up to one month.
One of the coercive measures used by the Federal Treasury is the indisputable write-off of budget funds.
In accordance with the Federal Law of August 7, 2001 No. 121-FZ "On the organization of counteraction to the legalization (laundering) of proceeds from crime" and Decree of the President of the Russian Federation of November 1, 2001 No. 1263 on the authorized body for countering the legalization (laundering) of income obtained by criminal means” in the structure of the Ministry of Finance of the Russian Federation, the Committee of the Russian Federation for Financial Monitoring was formed.
In accordance with the Regulations approved by Decree of the Government of the Russian Federation of April 2, 2002 No. 211, the CFM of Russia is a federal executive body authorized to take measures to combat the legalization (laundering) of proceeds from crime, and coordinating the activities of other federal bodies in this area executive power.
The CFM of Russia annually submits a report to the Ministry of Finance of the Russian Federation, and to the Government of the Russian Federation a report on its activities in this area.
The CFM of Russia is headed by a Chairman, whose duties are performed by the First Deputy Minister of Finance
The main tasks of the Committee are:
1) collection, processing and analysis in accordance with the established procedure of information, documents, information and other materials on operations, transactions: with cash or other property subject to control in accordance with the legislation of the Russian Federation on countering the legalization (laundering) of proceeds of crime
2) creation of a unified information system and maintenance of a federal database in the named area;
3) sending relevant information to law enforcement agencies in accordance with their competence, if there are sufficient grounds indicating that the operation (transaction) with funds or other property is related to the legalization (laundering) of proceeds from crime;
4) implementation, in accordance with international treaties of the Russian Federation, of interaction and information exchange with the competent authorities of foreign states in the field of combating the legalization (laundering) of proceeds from crime;
5) representing the Russian Federation in accordance with the established procedure in international organizations when considering issues of combating the legalization (laundering) of proceeds from crime.
To implement these tasks, the CFM of Russia performs the following main functions:
1) collects and processes information on operations (transactions) with funds or other property subject to control in accordance with the law;
2) identifies signs indicating that the operation (transaction) with money or other property is related to the legalization (laundering) of proceeds from crime;
3) coordinate the activities of federal executive bodies in this area;
4) send information on operations (transactions) with money or other property to law enforcement agencies in accordance with their competence, if there are sufficient grounds indicating that the operation (transaction) is related to the legalization of criminal proceeds;
5) participates in the development and implementation of international cooperation programs on combating the legalization of proceeds from crime;
6) exercise control over transactions with funds or other property in accordance with the legislation on combating the legalization of criminal proceeds;
7) interacts with the Bank of Russia in this area;
8) carries out, within its competence, control over the fulfillment by legal entities and individuals of the requirements of legislation on combating the legalization of criminal proceeds in terms of observing the procedure for recording, storing and presenting information on operations (transactions) with funds or other property subject to mandatory control, as well as organizing internal control;
9) develops and conducts measures to prevent violations of legislation in this area;
10) provides an appropriate regime for the storage and protection of information received in the course of its activities, constituting official, banking, tax, commercial secrets, and also performs other functions in the field of financial monitoring.
To perform its tasks and functions, the CFM of Russia is endowed with the following powers:
1) to request, in accordance with the established procedure, from the federal state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments and the Central Bank of the Russian Federation information on issues within the jurisdiction of the Committee;
2) request information from organizations carrying out radio communications (transactions) with monetary funds or other property;
3) receive the necessary clarifications on the information provided;
4) send information to law enforcement agencies if there are sufficient grounds indicating that the radio with money or property is related to the legalization of criminal proceeds, as well as at the request of these agencies;
5) apply to the relevant state authorities with a proposal to bring the perpetrators to justice;
6) request from the competent authorities of foreign states and provide them, in accordance with international treaties, with relevant information, as well as other powers. The financial authorities of the constituent entities of the Russian Federation, when exercising state financial control over the use of appropriations of the corresponding budget, are endowed with rights that are logical granted to the Ministry of Finance of the Russian Federation.
In accordance with the Law of the Russian Federation of March 21, 1991 No. No. 943-1 tax authorities in the Russian Federation" under the Ministry of Finance of the RSFSR, a unified system for monitoring compliance with tax legislation, for the correct calculation, completeness and timeliness of making taxes and other obligatory payments established by law to the appropriate budget - the State Tax Service. Decree of the President of the Russian Federation No. 340 of December 31, 1991 approved the Regulations on the State Tax Service of the Russian Federation, which stipulates that the bodies of the State Tax Service of the Russian Federation constitute a single centralized system of control over compliance with tax laws.
By Decree of the President of the Russian Federation of December 23, 1998 No. 1635, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Collections, today it is the Federal Tax Service.
The main task of this Ministry is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of their contributions to the relevant budgets and off-budget funds state taxes and other payments established by the legislation of the Russian Federation, subjects of the Russian Federation and local governments within their competence.
Tax inspectorates on the territory of the constituent entities of the Russian Federation and cities with district division carry out the functions provided for by the legislation for the tax authorities of the tax inspectorate for districts, cities without district division and districts in cities.
The tax inspectorate has the right to apply to enterprises, institutions, organizations and citizens financial sanctions determined by law.
Relatively new executive bodies exercising state financial control are also federal tax police bodies. In March 1992, the Main Directorate of Tax Investigations was established under the State Tax Service of the Russian Federation. Law of the Russian Federation of June 24, 1993 No. No. 5238-1 "On Federal Tax Police Bodies" (as amended and supplemented by the Federal Law of December 17, 1995), federal tax police bodies (successors of the GUNR) are organized, which are law enforcement agencies and an integral part of the economic security forces of the Russian Federation Among the law enforcement agencies exercising financial control are the Prosecutor's Office of the Russian Federation, the Ministry of Internal Affairs of Russia (in particular, the Department for Combating Economic Crimes), the State Customs Committee of the Russian Federation.
Internal financial control is carried out in ministries, committees, other executive authorities, public and religious organizations by the heads of the relevant entities and specially created data systems by control and audit units, which report, as a rule, directly to the head of the ministry, committee, other executive authority or the relevant body of a public or religious organization.
The main objectives of this control are:
- detection of cases of theft and shortages Money material assets, mismanagement, other violations financial discipline;
- development of proposals to eliminate the conditions and causes that give rise to them;
- taking measures to compensate the guilty persons for the damage caused, etc.
distributed among the higher authorities government controlled and management bodies of the financial and monetary system.
The highest level of state financial control is the Parliament or its respective bodies, within which special committees or commissions on financial issues, budget, taxes and other areas of financial policy are created. They are entrusted with the duties of monitoring compliance with the norms of financial legislation, the implementation of the financial policy of the state and the state budget by the executive authorities.
The Parliament exercises financial control in the process of considering and approving the draft state budget for the planned year and the government's report on its implementation.
In the Russian Federation, state financial control is exercised by the highest bodies of state power and administration - the Federal Assembly and its two chambers, the State Duma and the Federation Council. The Accounts Chamber, which is accountable to the Federal Assembly in its activities, is the supreme special body of state financial control. It conducts an examination of the federal budget, state off-budget funds and legislative acts, and controls the execution of the federal budget.
An important role in financial control is assigned to the Ministry of Taxes and Dues of the Russian Federation and state tax inspectorates, which are authorized to exercise control over the correct calculation, timeliness and completeness of taxes and other obligatory payments to the budget by all legal entities and individuals subject to taxation.
State tax inspectorates check monetary documents, accounting books and other documents related to the calculation and payment of tax and other obligatory payments to the budget. They may require the necessary explanations, references and information on issues arising from these inspections, conduct inspections of any production, storage, trade and other premises used to generate income.
In case of refusal to submit (or non-submission) of accounting reports, balance sheets, calculations, declarations and other documents necessary for verification, state tax inspectorates have the right to suspend operations of enterprises, institutions and organizations on settlement and other accounts in banks and other financial and credit institutions . They have been granted the right to seize documents that testify to the concealment (understatement) of profits (income) or other objects of taxation. When a violation of financial legislation is detected, the heads of tax inspectorates and their deputies can apply financial sanctions to enterprises, institutions, organizations and individual citizens: the collection of hidden amounts of tax and a fine for the corresponding violation, the transfer to arbitration or judicial bodies of claims for the recovery of illegally obtained funds into state revenue .
In Russia, as in many countries with a developed market economy, there is the Federal Treasury, whose functions are the organization, implementation and control over the execution of the republican, regional and local budgets, as well as state off-budget funds.
The Federal Treasury is engaged in the collection and analysis of information on the state of the country's finances, forecasting the volume of public financial resources, and their operational management. Together with the Central Bank of the Russian Federation, the Treasury bodies provide services external debt Russia.
Treasury bodies are vested with greater rights in controlling the use of state budgetary and extrabudgetary funds: they carry out checks of monetary documents at enterprises of any form of ownership, including joint ventures, apply penalties to violators
sanctions, suspend operations on accounts, forcibly
collect funds used for other purposes.
The control functions of the Bank of Russia are:
- in establishing the rules for conducting banking operations, accounting and reporting for the banking system;
- in the implementation of state registration of credit organizations;
- in issuing and revoking licenses to credit institutions and organizations involved in their audit;
- in exercising supervision over the activities of credit institutions;
- registration of the issue of securities by credit institutions;
- in the implementation of currency regulation;
- in determining the procedure for making settlements with foreign states;
- in the organization and implementation of currency control;
- in taking part in the development of the forecast of the balance of payments of the Russian Federation and organizing its compilation;
- in the analysis and forecasting of the state of monetary, monetary and financial and price ratios.
By agreement with the Central Bank of the Russian Federation, the Federal Service for Currency and Export Control may have its representatives in authorized banks that are accountable to the Central Bank of the Russian Federation. In agreement with the relevant ministries and departments, this service may have its representatives in foreign institutions of Russia to coordinate activities with the currency and export control authorities of other states and prepare proposals for the use foreign experience in this region.
The Russian Federal Service for Currency and Export Control provides:
- coordination of activities of agents of currency and export control in the implementation of a unified state policy in the field of currency, export-import and other foreign economic transactions;
- organization unified system control over compliance by residents and non-residents with regulations governing foreign exchange transactions;
- fulfillment by residents of obligations in foreign currency before the state, including obligations to sell foreign currency in the domestic foreign exchange market;
- validity of payments for foreign trade operations and transfers of capital abroad;
- carrying out operations with securities in foreign currency and other operations related to the foreign economic activity.
Tax authorities are required to:
- act in strict accordance with the law;
- exercise control over compliance with tax laws;
- keep records of taxpayers;
- conduct audits of taxpayers;
- monthly submit to the financial bodies of the federal treasury information on the amounts of taxes actually received and other payments to the budget;
- inform the Ministry of Finance of all cases of non-payment of taxes;
- refund overpaid tax amounts and incorrectly withdrawn fines and penalties from taxpayers.
- conduct tax audits on taxes levied by the customs authorities;
- check all documents related to the calculation and payment of taxes collected by the customs authorities;
- suspend operations of taxpayers on bank accounts in case of non-compliance or improper execution of tax legislation by them;
- collect tax arrears, as well as the amounts of fines provided for by tax legislation.
At the same time, the role and importance of developing and adopting standards for class occupancy in schools in cities and towns is growing. countryside, standards for the allocation of funds for the construction of roads, children's PRESCHOOL institutions, etc. At the same time, at the level of state authorities, it is necessary to develop a methodology for calculating such standards and determine their limits.
The existence of a rational financial policy of the constituent entities of the Russian Federation is a positive factor in the development of the state economy and, conversely, its absence hinders the development of the economy of both a particular region and the country as a whole. It is advisable to restore the vertical dependence of the activities of territorial financial authorities on the Ministry of Finance of the Russian Federation, at the same time within the constituent entities of the Russian Federation to create a single mechanism for close interaction between all departments and governments of the Ministry of Finance of the Russian Federation operating in the republics, territories and regions in order to increase the effectiveness of the implementation of a unified financial policy of the state in the territory of a particular
level of local self-government and take into account the increase or maintenance of the level of real per capita income and, on this basis, the provision of social standards for the standard of living in the country, including at the level of each region.
At the same time, the role and importance of the development and adoption of standards for class occupancy in schools in cities and rural areas, standards for allocating funds for the construction of roads, preschool institutions, etc. is growing. At the same time, at the level of state authorities, it is necessary to develop a methodology for calculating such standards and determine their limits.
For the implementation of financial policy, it is important to provide resources associated with the development of productive forces, i.e. population of working age who has certain professional knowledge and is fit for health reasons to participate in manufacturing process, fixed assets of enterprises of all sectors of the economy located in a given territory, natural resources, the value equity and degree of financial infrastructure development. Currently, there is practically no planned regulation of all components of the resources of the state's financial policy. Weakened state regulation market economy.
Structuring, functional, general management in all areas of a unified financial policy is necessary, while strengthening the role and responsibility of the federal center and each subject of the Federation for issues within their competence. It is necessary to strengthen the role of the Ministry of Finance of the Russian Federation in coordinating the activities of all departments involved in the implementation of a unified financial policy of the state.
The existence of a rational financial policy of the constituent entities of the Russian Federation is a positive factor in the development of the state economy and, conversely, its absence hinders the development of the economy of both a particular region and the country as a whole. It is advisable to restore the vertical dependence of the activities of territorial financial authorities on the Ministry of Finance of the Russian Federation, at the same time, within the constituent entities of the Russian Federation, create a single mechanism for close interaction between all departments and governments of the Ministry of Finance of the Russian Federation operating in the republics, territories and regions in order to increase the efficiency of conducting a unified financial policy of the state on the territory of a particular subject RF.
Question number 14. State bodies exercising financial control
Financial control, types and significance.
Before considering the state bodies exercising financial control, their powers and functions, it is necessary to clarify the essence of the concept of financial control, its meaning and difference from other types of control.
Control over the state of the economy, the development of socio-economic processes in society is an important area of activity in the management of the national economy. One of the links in the control system is financial control. Its purpose is to contribute to the successful implementation of the financial policy of the state, to ensure the formation and effective use of financial resources in all areas and levels. National economy.
The role of financial control in a market economy is increasing many times over. Financial control is a form of implementation of the control function of finance, which determines the purpose and state of financial control. At the same time, depending on the socio-economic situation of the state, the expansion of the rights of economic entities in the implementation of financial activities, the emergence of various organizational and legal forms of entrepreneurship, the content of financial control is significantly enriched.
Financial control - this is a set of actions and operations to check the financial and related issues of the activities of business entities and management (the state, enterprises, institutions, organizations) using specific forms and methods of its organization. It is carried out by legislative and executive authorities of all levels, as well as specially created institutions and includes:
control over compliance with financial and economic legislation in the process of formation and use of cash funds,
evaluation economic efficiency financial business transactions and expediency of the expenses incurred.
Financial control, unlike other types of control (environmental, sanitary, administrative, etc.), is associated with the use of cost categories. The subject of audits are such financial (cost) indicators as profit, income, profitability, cost, costs, circulation, value added tax, deductions for various purposes and funds. These indicators are synthetic in nature, therefore, control over their implementation, dynamics, trends covers all aspects of production, economic and commercial activities enterprises, as well as the mechanism of financial and credit relationships. The object of financial control is monetary, distributive processes in the formation and use of financial resources, including in the form of cash funds at all levels of the national economy.
Specific forms and methods of organizing financial control are the practical embodiment of what is objectively inherent in finance, as economic category control properties. Since the financial system of the state covers all types cash funds(both at the federal and regional levels, and at the level of individual economic entities), financial control is multi-level and versatile.
Financial control is designed to ensure both the interests and rights of the state and its institutions, and all other economic entities; financial violations entail sanctions and fines.
State financial control is designed to implement the financial policy of the state, create conditions for financial stabilization. This is, first of all, the development, approval and execution of budgets of all levels and extra-budgetary funds, as well as control over financial activities state enterprises and institutions, state banks and financial corporations. Financial control by the state of the non-state sphere of the economy affects only the sphere of fulfillment of monetary obligations to the state, including taxes and other obligatory payments, compliance with the law and expediency when spending budget subsidies and loans allocated to them, as well as the rules established by the government for organizing cash settlements, accounting and reporting .
Financial control over the activities of enterprises also includes control by credit institutions, shareholders and internal control: checking the effectiveness and expediency of using financial resources - own, borrowed and borrowed; analysis and comparison of actual results with predicted ones; financial assessment results investment projects; correctness and reliability of financial statements; control over financial condition and liquidity.
A financial manager in a large commercial structure controls the entire process of investing capital. This is the so-called post-audit, which includes a comparison of the actual financial results at each stage of production and investment activities with those predicted in the financial section of the business plan; analysis and elimination of the causes of their discrepancy; search for ways to reduce costs and improve methods of financial forecasting.
Therefore, financial control is an important element of the financial management system.
Economic and political transformations in the Russian Federation in the early 1990s led to a significant restructuring of the system of control bodies. In particular, in 1990, the bodies of people's control were abolished; in connection with the new political power headed by the President, presidential control arose.
New financial control bodies appeared: the Federal Treasury, the Ministry of the Russian Federation for Taxes and Duties, the Accounts Chamber, the Federal Tax Police Service and others. The structure of the Ministry of Finance of Russia has been restructured, its functions have changed. There was audit control. Public financial control acquired new forms.
However, with the coming to power of the current President of Russia, the system and structure of federal executive bodies, established by the first President of the Russian Federation B.N. Yeltsin, was revised. Some control bodies of the state were liquidated as unnecessary (for example, the Federal Tax Police Service), others were simply transformed (for example, the Control and Auditing Department of the Ministry of Finance of the Russian Federation was transformed into the Federal Service for Financial and Budgetary Supervision). These measures of the President of the Russian Federation led to mass layoffs of specialists who were forced to look for new jobs, different from those in which they had worked for a rather long period of time. Exactly outflow qualified personnel of such institutions and was, in my opinion, the reason for the deterioration of the situation in the field of financial control on the part of the newly emerged bodies.
The denationalization of the banking system and the emergence of commercial banks and other credit organizations have brought to life new methods of financial control, both on the part of commercial banks over the financial condition of client enterprises, and on the activities of commercial banks themselves, on the part of the Central Bank of Russia (CBR), and behind the activities of the Central Bank of the Russian Federation on the part of the legislature.
In the conditions of transition to the market, the content and methods of control are undergoing significant refinement caused by the change in the role of the state in the economy, in particular, it is narrowed, centered on the sphere of macroeconomic processes, including control over the cost proportions of the movement of GDP, money coming at the disposal of the state. At the same time, the scope of non-state financial control by audit and insurance firms is expanding; credit organizations, etc. and its content changes; there is a certain shift from subsequent control towards preliminary.
The development of democracy and parliamentarism in Russia, the improvement of the professional level of deputies of both chambers lead to more thorough control over the financial activities of the executive branch and an in-depth analysis of the feasibility and economic efficiency of spending funds when approving federal budget projects and extrabudgetary funds. This is facilitated by the creation of special supervisory bodies of representative power. At the level of individual economic entities, there is an increase in attention to the financial examination of investment projects with the involvement of specialized consulting firms, investment banks.
An important role in the implementation of financial control is played by the level of organization of accounting in the country - accounting, budget, tax. Reporting documentation is the main object of financial control.
The further development of financial control and its effectiveness largely depend on the creation of a new conceptual and legislative framework
Bodies exercising financial control. Tasks and functions of state financial control bodies in the Russian Federation.
I, as mentioned above, noted that financial control is divided into several types for different reasons. There is also a classification of financial control depending on the bodies (subjects) exercising it. In this case, financial control is allocated:
· presidential;
· representative bodies of state power and local self-government;
executive authorities;
financial and credit authorities;
Departmental and intracompany
public;
audit.The principle of separation of powers, enshrined in the Constitution of the Russian Federation and the constitutions (charters) of the subjects of the Federation, provides for control over the financial activities of representative (legislative) authorities. Such control is carried out, first of all, when considering and approving projects of the federal and lower budgets, state and local off-budget funds, as well as when approving reports on their implementation.
In the Russian Federation, at the federal level, state financial control bodies:
Accounts Chamber (possesses organizational and functional independence; activities are aimed at carrying out a number of measures in relation to planned, ongoing and already made public expenditures; exercises control over the standing of the state internal and external debt of the Russian Federation and the use of credit resources; exercises control over the activities of the Central Bank of the Russian Federation , its structural subdivisions, other banks and financial institutions in terms of servicing the federal budget, as well as the activities of the Central Bank of the Russian Federation in servicing the state debt of the Russian Federation.)
Main Control Department of the President of the Russian Federation (1) control over the execution of decrees and orders of the President of the Russian Federation; 2) control over the activities of the bodies of control and supervision under the federal bodies of the executive divisions of the Presidential Administration, executive bodies of the constituent entities of the Federation; 3) consideration of complaints and appeals of individuals and legal entities)
Ministry of Finance of the Russian Federation (provides financial control over the observance by all participants of the budget process of general and special principles of budgetary financing; exercises financial control over the execution of budgets of the constituent entities of the Russian Federation and local budgets.)
Ministry of the Russian Federation for Taxes and Duties (coordinates the activities of federal executive authorities on taxes and fees and exercises state control over compliance with the legislation of the Russian Federation on taxes and fees, the correctness of the calculation, the completeness and timeliness of making taxes and other obligatory payments to the relevant budgets and state non-budgetary funds )
The Central Bank of Russia (CBR) (organizes and coordinates monetary relations in the country, supervises the activities of commercial banks)
State Customs Committee (provides economic security and protection economic interests of the Russian Federation; ensures the unity of the customs territory of the Russian Federation; organizes, applies and improves the means of customs regulation of economic activity)
15. Auditor control.
Audit control (audit) is an independent non-departmental financial control carried out by an audit firm that has a license to carry out audit activities. The main task of the audit is to establish the reliability, completeness and reality of accounting and financial statements, as well as compliance with financial legislation.
Audit control (audit) can be mandatory and voluntary (initiative). So, mandatory audit is carried out in cases directly established by the legislation of the Russian Federation, or on behalf of state bodies. Subject to mandatory verification are: all joint-stock companies; banks and other credit institutions, insurance organizations and mutual insurance companies, commodity and stock exchanges, investment institutions, off-budget and other funds; economic entities that have a share of foreign capital in the authorized capital; etc.
When conducting an audit, audit organizations and individual auditors are required to:
1) carry out an audit in accordance with the law;
2) provide, at the request of the audited entity, the necessary information on the requirements of the legislation regarding the conduct of an audit, as well as on regulations on which the comments and conclusions of the audit organization, the individual auditor are based;
3) within the period established by the contract for the provision of audit services, transfer the audit report to the audited entity and / or the person who has concluded the contract for the provision of audit services;
4) ensure the safety of documents received and compiled during the audit, not to disclose their content without the consent of the audited entity and / or the person who has entered into an agreement for the provision of audit services, except as otherwise provided by law;
5) to perform other duties arising from the essence of legal relations, determined by the contract for the provision of audit services, and not contradicting the legislation of the Russian Federation.
The auditor is obliged to keep secret confidential information about the affairs of clients obtained in the course of providing services, without limitation in time and regardless of the continuation or termination of relations with them. The auditor should not use confidential information the client, which became known to him during the performance of services, for his own benefit or for the benefit of a third party, or to the detriment of the interests of the client.
Auditing is the main activity of auditors and audit firms and the main means of audit control
The main audit methods include: inspection; survey; inventory; control launch of raw materials and materials into production; laboratory analysis of the quality of materials, goods, raw materials and finished products; expert review; interview; verification of the scope of work performed.
The result of an audit (audit control) is an audit report.
The main elements of the auditor's report are:
Name;
Information about the auditor (organizational and legal form and name, for an individual auditor - last name, first name, patronymic and an indication of carrying out activities without forming a legal entity; location; number and date of the state registration certificate; number, date of granting a license to carry out auditing activities and the name of the body that granted the license, the duration of the license, membership in an accredited professional audit association);
Information about the audited entity (organizational and legal form and name; location; number and date of the state registration certificate; information about licenses for the activities carried out);
Introduction;
Part describing the scope of the audit;
date of conclusion;
Auditor's signature.
The auditor's report must be signed by the head of the auditor and the person who conducted the audit, indicating the number and validity period of his qualification certificate. These signatures must be sealed.
For the convenience of studying the material, the article financial control is divided into topics:
The right to suspend operations of taxpayers on bank accounts and other credit institutions for up to 1 month in case of failure to provide documents related to payment. Employees of the tax revenue service have the right to freely enter production, storage and other institutions and inspect such premises (commercial secrets do not apply in this case). Require officials to perform the identification of violations. File a claim.
Control over insurance activities is carried out by state control bodies for compliance with insurance legislation and ensure the protection of state funds for the formation of monetary funds. They have the right to suspend licenses to carry out insurance activities, file a claim with an arbitration court.
banking control- Central Bank. Kinds:
1. Issuance of licenses for the right to carry out banking operations.
2. Registration and verification of bank charters, compliance with registers (subject to registration with the Central Bank).
3. Compliance with economic standards.
4. Control over the activities of the bank (reporting department, cash transactions).
5. Sanctions - replacement of the head of the bank.
6. Entering an external manager in the bank.
7. Penalties.
8. Suspension of a license.
9. License revocation
Types of financial control
a) State financial control in the Russian FederationThe composition of financial control bodies is determined by the structure and composition of the financial apparatus, which, in turn, is determined by the state structure and functions of individual state bodies, enshrined in the Constitution of the state.
There is state and non-state control.
State financial control is the control exercised by public authorities in accordance with the legally vested powers. State financial control is carried out, first of all, over the financial activities of executive authorities. It provides for legal regulation in the Russian Federation, first of all, covers the control of budgetary legal relations. The bodies of state financial control are special divisions of the Presidential Administration, the Federation Council, the Government of the Russian Federation, as well as the relevant structures of the representative and executive bodies of the constituent entities of the Federation.
The Accounts Chamber is the highest special body of state financial control, accountable. Accounts Chamber - entity. It is headed by a chairman appointed by the State Duma for 6 years. The Board of the Accounts Chamber includes 12 auditors. The current control work is carried out by the apparatus - inspectors of the Accounts Chamber.
The Accounts Chamber of the Russian Federation is the only body of state financial control, the tasks and procedures of which are determined by the Federal legislation - the Constitution of the Russian Federation, the Budget Code of the Russian Federation, the Federal Law "On the Accounts Chamber of the Russian Federation", laws on the federal budget for the corresponding year. Functions, rights and obligations constitute its competence, i.e. the right to exercise control over the execution of the federal budget, granted only to the Accounts Chamber, is also its duty.
The activities of the Accounts Chamber are connected with control over federal property and control over the spending of federal funds. All economic entities are subject to control, regardless of the form of ownership, departmental affiliation; local authorities, public organizations in part related to the receipt and use of federal budget funds and state off-budget funds, or related to the use or management of federal property, as well as the provision of tax, customs and other benefits by federal bodies. In addition, the powers of the Accounts Chamber include control over the activities of the Bank of Russia, the Government of the Russian Federation related to the servicing and fulfillment of obligations on public debt, control over the efficiency of the use of foreign loans and loans, as well as the provision by Russia of loans, financial assistance to foreign and international organizations.
The Accounts Chamber of the Russian Federation is the only state financial control body in the country whose control functions cover the entire budget process from the beginning of the formation of a budget request to the receipt of final results.
According to its legal status, the Accounts Chamber is an independent body of state financial control. It independently forms its own work plan and control schedules, without fail submits to the Federal Assembly of the Russian Federation an opinion on the audit of budget execution for the reporting period. fiscal year.
The main forms of control of the Accounts Chamber are thematic inspections and revisions. When violations are detected, the heads of the audited organizations are sent submissions to take measures to eliminate them, and in cases where state funds are identified, the cases are transferred to law enforcement agencies.
If facts of violation of financial discipline and legality are revealed that bring direct damage to the state, or if the procedure and deadlines for considering submissions are not observed, the Accounts Chamber has the right to issue instructions that are binding. If the instructions are not complied with, the Board of the Accounts Chamber, in agreement with the State Duma, may decide to suspend all types of settlement operations of the violator. The order of the Accounts Chamber may be appealed in court. The Accounts Chamber does not have the authority to apply administrative measures to violators of financial discipline. At the level of subjects of the Federation, similar functions are performed by the Control and counting chambers.
The activities of the Accounts Chamber are public by law: the results must be covered in the media.
Financial control by the President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues, signing Federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation, submission to the State Duma of candidates for appointment to the post of Chairman of the Central Bank.
Certain functions of financial control are performed by the Control Department of the President of the Russian Federation, created by the Decree of the President of the Russian Federation, which reports directly to the President, but interacts with all executive authorities.
Among the main functions this department include control over the activities of bodies of control and supervision under federal executive bodies, as well as divisions of the Presidential Administration; consideration of complaints and appeals of legal and individuals. In case of revealing financial violations, the Central Control Department has the right to send orders to eliminate them. Based on the results of the checks, the Department submits a proposal for consideration by the President. To apply any sanctions to violators independently the Main control department has no right. In accordance with the Constitution of the Russian Federation and the Law "On the Council of Ministers - the Government of the Russian Federation", it is endowed with the broadest powers. The Government of the Russian Federation controls the process of developing and executing the federal budget, the implementation of a unified policy in the field of finance, money and credit. It controls and regulates the financial activities of federal ministries and departments.
The Government of the Russian Federation approved the Regulations “On the Ministry of Finance of the Russian Federation”, the Regulations “On the Treasury.
Under the Government of the Russian Federation, there is an Interdepartmental Council for State Financial Control, created in accordance with the Decree of the Government of the Russian Federation to coordinate control over public funds.
The Council includes the chairman of the Bank of Russia, the head of the Federal Treasury, and the heads of financial and control bodies. Representatives of the Prosecutor General's Office and law enforcement agencies may be involved in the work of the Interdepartmental Council. The Council is headed by the Minister of Finance of the Russian Federation.
The most important place in the system of financial control by the Government of the Russian Federation is occupied by the Ministry of Finance of the Russian Federation and its structural divisions, endowed with control functions. First of all, the Ministry of Finance exercises financial control in the process of developing the federal budget; controls the receipt and expenditure of budgetary funds and funds of federal non-budgetary funds; participates in carrying out currency control; controls the direction and use of public investments allocated on the basis of decisions of the Government of the Russian Federation.
Based on the results of the control, the Ministry of Finance has the right to demand the elimination of identified violations, limit and suspend financing from the federal budget of enterprises and organizations if they have facts of illegal spending of funds, as well as their failure to submit appropriate reports; recover public funds used for other purposes, with the imposition stipulated fines.
An important role in the conduct of financial control is played by the methodological guidance provided by the Ministry of Finance to the organization of accounting in the country, as well as the certification of auditing and licensing of auditing activities.
It should be noted that the control powers of the Ministry of Finance of the Russian Federation apply to financial resources only at the federal level. The budgetary legislation of the Russian Federation provides for the financial independence of the subjects of the Federation and local governments, which themselves are responsible for the formation and use of their budgets and extrabudgetary funds.
AT) Intra-company (corporate) control
Financial control is carried out by the enterprise itself, its economic services- accounting department, financial department, service for the financial and economic activities of its enterprise, its branches and subsidiaries.
Internal control services monitor the effectiveness and expediency of monetary costs, both their own and borrowed money; analyze and compare actual financial results with forecasted ones; evaluate financial results from ; control the financial condition of the company.
Intra-company control can be divided into operational (current) and strategic.
Operational is carried out by the chief accountant in the process of daily economic and financial activities with the help of a clear organization of accounting and control over the movement of funds. The signature of the chief accountant is required on all monetary documents. The chief accountant is responsible for compliance with state financial discipline and financial legislation.
Strategic financial control involves the development of optimal solutions for the use of financial resources and capital investment, ensuring and maximizing profits. Control can also be carried out with the participation of specialists involved from outside - at the initiative of the management of the enterprise or its owners - founders and shareholders.
By law, commercial banks are required to control only compliance by enterprises - clients with the procedure established by the state for conducting settlement and cash transactions and currency legislation. In the case of a loan, the bank monitors the intended use of the loan, solvency and the client to assess the likelihood of repayment of the loan with interest due in set time. Such control by the bank is an important element of management credit risk.
G) Audit (independent) control
it the new kind financial control that emerged in the Russian Federation since the late 80s of the XX century. With the transition to market system management of the economy and the emergence of various commercial structures, the requirements for their financial reliability, as well as for objectivity in assessing their financial condition.
Subsequent financial control is carried out after the commission cash transactions for the purpose of additional verification of their legal validity. This form of control is carried out by analyzing reports and balance sheets, as well as by the method of inspections and audits directly on the spot, at enterprises, institutions and organizations.
Financial control system
In accordance with Budget Code RF and other legislative and normative acts, state financial control is exercised by legislative authorities, executive authorities and local self-government. The bodies of state financial control in the Russian Federation, created by both branches of public power, are endowed with certain control powers and form an integral system.Legislative (representative) public authorities exercise financial control both directly (in the process of their legislative and administrative activities) and through the regulatory bodies they create: the Accounts Chamber of the Russian Federation, control chambers and other specialized bodies The Accounts Chamber of the Russian Federation was established in accordance with the Federal Law No. 4-FZ "On the Accounts Chamber of the Russian Federation". The Accounts Chamber of the Russian Federation exercises control over the use of federal funds and property, including control over the execution of budgets of state non-budgetary funds, assessment of the efficiency and effectiveness of spending public funds, use of federal property and property, operational control over the execution of the federal budget, conducts comprehensive, audits and thematic audits, expertise projects of the federal budget, federal laws and regulations, survey of the budget process, etc.
The legislative (representative) bodies of the constituent entities of the Russian Federation create their own regional control and accounting bodies. They control the execution regional budgets, including control over the legal and effective use of funds, the use of regional property and property, etc.
The Control Directorate of the President of the Russian Federation (created by the relevant Decree of the President of the Russian Federation No. 729) performs the functions of control (including verification) of the implementation by federal executive bodies and organizations of federal laws relating to the powers of the President of the Russian Federation, his decrees and orders, as well as control over the implementation of budget messages of the President of the Russian Federation to the Federal Assembly .
However, the main body of state financial control of the federal executive power is the Ministry of Finance of the Russian Federation. It develops and approves the methodology and methodological support of state financial control, including the procedure for organizing it, exercising control over the execution of the federal budget, applying measures of responsibility for offenses in the financial and budgetary sphere, financial monitoring cash income population, etc. The Ministry of Finance of Russia carries out general management, coordination and control of the Federal Tax Service, the Federal Service for Financial and Budgetary Supervision, the Federal Service for Insurance Supervision, and the Federal Treasury, which are part of its structure.
The Federal Tax Service (FTS) and its territorial subdivisions monitor compliance with tax laws, keep records of taxpayers and taxable property, conduct in-house and field audits of the correctness of the calculation, completeness and timeliness of payment of taxes and fees. The Federal Tax Service develops and controls the implementation of tax policy, and also monitors the implementation of planned tax appointments(tax collection plan) and tax collection in the country as a whole and through its territorial administrations. When exercising control activities, the tax authorities of the Federal Tax Service interact with the customs authorities on tax payments collected at the customs border and with the Federal Service for Economic and Tax Crimes of the Ministry of Internal Affairs of Russia. The latter carries out financial and tax investigations, as well as, together with the tax authorities (upon their request), participates in conducting tax audits. Fundamentals of organizing and conducting tax control by the Federal Tax Service, as well as a list tax offenses, tax sanctions and the procedure for their application by the tax authorities are established in the first part of the Tax Code of the Russian Federation. The Federal Service for Economic and Tax Crimes is guided by the norms of criminal law.
The Federal Service for Financial and Budgetary Supervision performs the functions of supervision and control in the financial and budgetary sphere and in the field of currency relations. The control powers of this service are quite wide. It carries out inspections and audits of the legality and efficiency of the use of federal budget funds, extra-budgetary funds and property, supervision of compliance with legislation on financial and budgetary control and supervision of public authorities, controls foreign exchange transactions (with the exception of transactions conducted by credit organizations and currency exchanges) and compliance with the norms of currency regulation and control, forms a unified information system control and supervision in the financial and budgetary sphere, solves other control tasks.
The Federal Insurance Supervision Service carries out control and supervision activities in the insurance services market. It monitors the compliance of the participants insurance market insurance legislation, ensuring by insurers their financial stability and solvency, compliance with established norms and rules for the formation of insurance reserves, asset structure, etc. In addition, this federal service is obliged to collect and analyze the reports of professional participants in the insurance market, summarize the practice of insurance supervision and work to improve supervisory legislation in the field of insurance.
An important body of state financial control is the Federal Treasury. It carries out accounting of budgetary funds on single accounts, preliminary and current control of operations on the accounts of the main administrators, administrators and recipients of budgetary funds, as well as commercial banks that carry out operations with budgetary funds, and other participants in the budgetary process in the course of budget execution, as well as state budgets. off-budget funds. In the event that facts of misuse of budgetary funds and other violations of the Federal Treasury are revealed, the Federal Treasury has the right to suspend expenditure operations on single accounts of managers and recipients of budgetary funds, to demand compliance with budgetary legislation directly or in cooperation with other federal executive authorities, including law enforcement agencies. The Federal Treasury carries out operations and controls the funds of not only the federal, but also the regional budgets.
The main managers and managers of budgetary funds act not only as a controlled, but also as a controlling entity in relation to the recipients of budgetary funds. The RF BC establishes that the main managers and managers of budgetary funds exercise control over the targeted use of funds, the timely return of budgetary loans and reporting on the use of budgetary funds by budget recipients. The main managers of budget funds act as initiators of financial audits of subordinate budgetary institutions, state and municipal unitary enterprises which are directly carried out by specialized bodies of state financial control.
The Bank of Russia exercises control over the money supply in circulation and banking supervision. The Bank of Russia exercises strict control over cash in circulation, as well as foreign exchange operations of commercial banks and the currency exchange. The supervisory activity of the Bank of Russia in relation to commercial banks consists in their state registration, in issuing and revoking licenses to banks and non-bank credit institutions, in monitoring their compliance with banking and credit legislation, established rules, norms and standards, in monitoring the financial stability and solvency of banks, and as well as their opportunities to participate in the system of deposits of the population, in the control of illegal legalization by banks of money income of legal entities and individuals obtained by criminal means, and in other control and supervisory actions. In case of revealed violations, the Bank of Russia has the right to deprive commercial banks of licenses or suspend their validity.
The Federal Financial Monitoring Service supervises the implementation by organizations and individuals of the legislation on combating the legalization of proceeds from crime and the financing of terrorism, as well as tracking large one-time expenses population in order to combat corruption and terrorism. Major Bank operations and purchases of citizens, their operations with real estate and other valuable property in the amount of more than 600 thousand rubles. Commercial banks, real estate companies, shops, pawnshops, and professional participants in the securities market are required to report to the Federal Financial Monitoring Service data on these operations and transactions. The information accumulated by the service is subject to processing and analysis. If suspicious transactions are identified, materials on them may be sent to the Federal Tax Service, the Federal Service for Economic and Tax Crimes and other state law enforcement agencies.
The Federal Customs Service is endowed with the functions of conducting customs control. The latter includes control over the implementation of customs legislation, control over the movement of goods, vehicles and currency across the customs border of the Russian Federation, control over the completeness and timeliness of payment of customs duties, taxes and fees levied when moving goods across the customs border of the Russian Federation (VAT and excises). In the event that customs authorities detect violations of customs and tax legislation, they are entitled to apply customs and tax sanctions established by the Customs and tax codes RF.
Organization of financial control
Financial control, depending on the goals, objectives and functional purpose, is divided into state and audit. In turn, the state financial control is divided into national and departmental.National financial control is applied to any object of control, regardless of subordination and form of ownership. This control is carried out by such bodies as the Control Chamber of the Republic of Belarus, the Ministry of Finance, National Bank, Home State tax office, State Inspectorate on securities etc. Each of these financial control bodies has its own functional responsibilities and goals.
The Chamber of Control is responsible for verifying compliance with all laws in force on the territory of the state. The Ministry of Finance, through its Control and Audit Department, verifies the correctness of the preparation and execution of the budgets of regions and other administrative territories, Special attention on the correctness and efficiency of the use of funds from the centralized fund of the state. The State Tax Inspectorate and its territorial divisions check the correctness and timeliness of payers' settlements with the budget for taxes and fees. Banks can check the financial condition of the client in order to establish a real possibility of timely repayment of loans and payment of interest on them.
Departmental financial control is divided into intradepartmental and intraeconomic.
Intradepartmental financial control is carried out by all ministries, departments, associations in relation to their subordinate enterprises, organizations, institutions. In order to carry out intra-departmental financial control, control and audit groups, control and audit departments or control and audit departments are created as part of ministries, departments, associations, departments of the executive committees of local Soviets.
On-farm financial control is carried out by special services at the enterprise itself, in the organization, institution. This control is carried out by the accounting department, the financial department. At large enterprises (associations), in departments of executive committees, in addition to these services, control and audit departments and groups are created to carry out internal control.
Audit is an independent, paid financial control, as well as a system for providing paid services to improve financial and economic activities.
Depending on the time of implementation, financial control is divided into preliminary, current and subsequent.
Preliminary control is carried out before the economic financial transactions; current control is carried out in the process of financial and business transactions; follow-up control is carried out after the commission specified transactions and is designed to identify those violations that were not established during the preliminary and current control. The main method of carrying out preliminary and current control are visual checks. Such checks are not issued by acts, certificates. The whole thing comes down to issuing an order, an order in writing or orally to prevent or suspend an illegal economic and financial transaction.
Subsequent control is carried out in several ways. These include: verification, revision. The check can be counting or thematic.
The counting check is a validation check accounting reports, balance sheets, tax calculations.
Thematic verification is the study of individual parties and areas of economic and financial work of a controlled object, for example, checking the correctness of deductions from; verification of the correctness of attributing costs to the cost of production, etc.
Economic analysis- this is an assessment of the financial and economic activities of an object, identifying the causes of certain results of activities and, on this basis, substantiating ways and factors for improving the economic situation.
Economic analysis is carried out both by the enterprises themselves, organizations, institutions, and external control bodies - banks, financial, audit firms.
Revision is a complex method of follow-up control. It is a detailed study, in-depth verification, analysis of all parties and areas of financial and economic activity.
The bodies of state financial control carry out their work according to plans. Plans are drawn up taking into account the frequency of inspections and audits established by law. The plans outline the objects of control, the topic of the audit or audit, the start and end dates, the number of performers and their composition, etc. The audit bodies carry out their work on the basis of contracts.
Depending on the order of appointment, audits and checks are divided into scheduled and unscheduled. Depending on the range of issues covered and operations, audits and checks can be full or partial.
According to the method of studying documents, audits and checks are divided into continuous and selective.
By organizational forms audits and checks can be: individual, i.e. carried out by one inspector; brigade, i.e., carried out by several inspectors, one of whom is a foreman; complex, i.e. brigade audits involving specialists: engineers, accountants, etc.
Each check and revision must be carefully prepared, because their quality depends on it. For this, the necessary laws, regulations, instructions, orders, orders are studied; familiarization with the materials of past inspections and audits, the results of the elimination of identified violations; the critical materials of the information bodies, the features of production activities, etc. are studied.
Based on the preparatory work, an audit or verification program is drawn up. On the basis of the program, a working plan for revision or verification is developed. The work plan is a detailed program where, on the basis of major issues to be audited or verified, private ones are identified, ways and methods for their implementation are outlined, various additions are made, the need for which arose during the audit or verification process.
The whole process of conducting an audit or verification consists of several stages: presentation of authority; holding an organizational meeting with responsible employees of the controlled facility; conducting an inventory; personal acquaintance with the controlled object, the technology of its activity; preliminary analysis of economic activity; direct documentary audit or verification; systematization of audit or verification materials; drawing up an act or certificate; implementation of audit or verification materials; verification of the elimination of identified deficiencies.
When carrying out an audit or verification, it is important to choose the right method for studying documents. There are chronological and systematized methods of viewing documents. The chronological method is the study of documents without prior grouping them in the order in which they were made. This method is acceptable when studying documents of small objects of control and is completely unsuitable for large objects, since it does not allow attention to be paid to all economic and financial transactions. Therefore, when carrying out an audit or verification at large facilities, documents are studied according to a certain system, i.e., for individual operations: for example, all documents related to receiving money at the cash desk and paying them are checked, or all documents related to the receipt and write-off of which -or materials, etc. This method of studying documents is called systematized.
Control of financial activities
The most important direction of all activities of state bodies and municipalities is control over various areas public life. The control of the state and municipalities in the field of finance, financial relations has received the name "financial control" in the science of financial law. The presence of financial control is due to the need practical implementation: distribution, regulatory and control. At the same time, the distributive and regulatory functions are directly related to the control function, which permeates all the activities of the state and municipalities in the creation, distribution (redistribution) and use of funds, funds, i.e. covers by its impact all social relations arising in the process of financial activity.Based on the works of the famous scientist I.M. Kulisher, who studies the history of the development of the economy of Western Europe, E.Yu. Gracheva reveals the socio-economic essence and functions of financial control, which "passed a long period of formation and development even within the pre-capitalist formations, when separate elements, first of all, in the process of collecting taxes". But only under the conditions of capitalism did financial control receive its wide development, then the direct subjects of state financial control by the parliament also appear. Financial control was also present under socialism, the purpose of which was to verify compliance with planned proportions in expanded socialist reproduction.
However, the role of financial control is especially growing at the present stage of development of our country. The real threat to the economic security of Russia was the large-scale misuse of budgetary funds, the illegal export of capital abroad, illegal actions in the banking and tax sectors, and the criminalization of economic and other relations.
The importance of financial control and, first of all, state financial control over the activities of state and municipal authorities in the process of developing and implementing their financial policy.
Financial control as a part of financial activity is characterized by the same principles on which financial activities state and municipalities and which are enshrined in the Constitution. Russian Federation and other regulatory legal acts. These are the principles of legality, openness, federalism, planning. At the same time, it should be noted that we proposed to supplement the listed principles of the financial activities of the state and municipalities with principles that, in our opinion, reflect the specifics of the financial activities of the state and municipalities, as special kind state activities. In connection with this, the following principles were named:
1) the unity of the purpose of implementation;
2) the maximum allowable transparency;
3) the strictest accounting;
4) performance.
So, financial control should be carried out in accordance with the above general principles inherent in all financial activities of the state and municipalities.
Considering the principles of financial control, it is necessary to take into account that E.Yu. Gracheva correctly noted: "The world community, on the basis of many years of experience, has developed the basic principles for organizing state financial control, which every modern civilized state strives to implement. These principles are set forth in the Lima Declaration of INTOSAN (International organization of control bodies): independence and objectivity, competence and transparency.
The question of the concept of financial control, its essence and forms, remains debatable in the economic and legal literature, E.A. Voznesensky back in the 70s. of the last century drew attention to the interdependence of financial control and financial activities, pointing out the need to expand the external boundaries of the control activities of financial authorities and other subjects of financial control. The conclusion about the need to extend the effect of financial control not only to financial transactions, but also to certain types of economic relations, in our opinion, corresponds to reality. To confirm the correctness of this conclusion, it is enough to refer to the acts of audits or comprehensive audits of the economic and financial activities of any economic entity.
N.I. Khimicheva noted: "... the object of financial control is not limited to checking only cash. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations.
However, the recognition of this provision does not give grounds for renaming financial control into financial and economic control, as suggested by I.A. Belobzhetsky in his time. Financial control is control over the financial and a certain part of economic activity, that part of economic activity on which the results of the activities of the state and municipalities in the creation and use of funds of funds directly depend. Financial control over economic activity does not exclude, but implies the need to exercise other types of control over it.
In the economic and legal literature, financial control is defined in different ways. So, financial control is understood as "observation, determination and identification of the actual situation of financial performance indicators in comparison with the given ones."
There is a slightly different concept of financial control, which is defined as "a set of actions and operations to verify the financial and related issues of the activities of business entities and management using specific forms and methods of its organization."
As noted in the literature, the most complete definition of financial control as an economic category was formulated by IV Firulin.
Financial control is carried out in a legal form, therefore, the legal literature also contains different definitions of financial control as a legal category.
E.A. Rovinsky, exploring the importance of financial control, emphasized that financial control should be considered as "a special institution of state control, the main function of which is the daily (highlighted by us - E.S.) control over the formation and use of monetary funds in a socialist society It is characterized by the fact that it has specific forms and methods for verifying the legality of the actions of socialist enterprises, organizations and institutions in the process of their economic and financial activities, is inherent in all types of control (meaning financial control - our explanation. - E.S.) and is based on principles common to all financial and legal institutions.
I.V. Martyanov noted that financial control is due to the presence of commodity-money relations and the operation of the law of value, "the content of which is determined by the financial activity of the Soviet state, of which it is an integral part."
The author of this article, as noted earlier, speaking in 1983 in the GDR at the Sixth Symposium of Financial Specialists of the Socialist Countries, formulated the following definition of financial control: “Financial control is the activity of state and public bodies regulated by law to verify the timeliness and correctness of financial planning, the validity and completeness of income receipts in centralized and decentralized funds of funds, the rationality and efficiency of the use of monetary, material and labor resources for the purpose of fulfilling the plans for the social and economic development of the USSR on the basis of strict observance of socialist legality.
In the future, taking into account the socio-economic changes that have taken place in the country, the author clarified the definition of financial control. Financial control is the activity of state, municipal, public and other economic entities regulated by the law to verify the timeliness and accuracy of financial planning, the validity and completeness of income receipts in the relevant funds of funds, the correctness and efficiency of their use. Financial control is the most important means ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and waste, to identify the facts of abuse and theft of inventory and cash.
A fundamental study of the problems of legal regulation of financial control, including state financial control, was conducted by E.Yu. Gracheva. Financial control is diverse, therefore, scientists carry out its classification in the science of financial law on various grounds. The classification is based, as a rule, on the characteristics of the entity exercising financial control, the time of financial control and its scope.
According to the subject of financial control, it is also divided into such types as:
State;
- non-state.
In turn, these types of financial control are divided into subspecies.
Thus, state financial control can be divided into national, departmental and intraeconomic.
Non-state financial control is subdivided into local financial control, intra-system, audit (independent), public.
In the science of financial law, financial control is divided not only by the entities exercising it, but also by the time of its implementation. Depending on the period of a particular financial transaction, financial control is divided into: preliminary, current and subsequent.
Financial control in the science of financial law is also subdivided depending on the scope of its implementation, on the type of financial activity in respect of which it is carried out. In this case, they call budget control, tax control, control in the field of bank lending or insurance, in the field of settlements or in the field of foreign exchange relations (currency control). All these certain types financial control are regulated not only by the general financial and legal norms contained in the General Part of Financial Law, but also by the norms of individual sub-branches, institutions of the Special Part of Financial Law, reflecting their specifics.
The complexity and diversity of the financial and legal norms governing relations for the conduct of financial control led to the emergence of the concept of separating these legal norms into a special sub-branch of financial law.
The allocation of legal norms to a special sub-branch, if this concept is accepted, should entail a fundamental change in the structure of textbooks on financial law, in particular, the norms governing budgetary, tax and other types of control should be separated from the relevant structural divisions of the Special Part and , combined into a single structure with the norms of the General Part governing financial control, take an appropriate place in the Special Part of the course of financial law.
Municipal financial control
Financial control - control over the legality of actions in the process of collecting, distributing and using the funds of the state and municipalities in order to implement an effective financial policy in society to ensure the rights and freedoms of citizens.Municipal financial control, on the one hand, is one of the final stages, and on the other hand, it is a necessary condition for the effective management of them. Municipal financial control - control over the actions of officials, financial and economic activities of recipients of budgetary funds or other entities using funds or property, carried out by representative and (or) executive bodies of local self-government, as well as specially authorized institutions to verify the legality, expediency and effectiveness of actions in the formation, distribution and use of funds under their jurisdiction, in order to identify reserves for increasing revenue receipts to the budget and strengthening financial discipline. Audit - verification of monetary and material reporting and in general the activities of any institution or official, is carried out by appointed auditors or elected representatives of the audit commission. Municipal control and accounting bodies are formed by decision of the representative body of local self-government and carry out the functions of an independent control body, the purpose of which is to control the targeted and effective spending of local budget funds.
Classification of financial violations. Allocate: shortage - the discrepancy between accounting data and the actual availability of material and monetary resources, which is, as a rule, the result of an official’s negligent attitude to his official duties (miscalculation, excessive extradition).
Waste is the spending of public funds held by an official for personal gain. Waste involves direct intent, i.e. the guilty person knows that his action is punishable, and yet undertakes it (forgery of documents, incomplete posting of material and monetary funds); Theft is the intentional illegal conversion of money or material assets by the guilty into their own property. Theft and embezzlement are homogeneous criminal offenses. Facts of intentional illegal obtaining allowance or wages with the help of fictitious documents, forgery of signatures or deliberate overpayments of monetary allowance to someone are also qualified as theft.
Inefficient use of budget funds - i.e., budget funds are used without taking into account the need; it was possible to achieve greater results when using budgetary funds; it was possible to use a smaller amount of budgetary funds to achieve the result. Illegal (unreasonable) use of budgetary funds, i.e. their direction and use for purposes corresponding to the conditions for obtaining these funds, but at the same time in excess established standards and (or) in the absence of primary accounting and supporting documents issued in statutory okay.
Internal financial control
In a market environment, the successful operation of a commercial organization, in general, depends on the achievement of its goals, on following the established guidelines and targets, on its sustainability from a financial, economic and legal point of view, as well as on the stability of its position among competitors in the market. Ensuring that these requirements are met is the task of managing the organization.The process of managing an organization in its most simplified form includes the following main stages:
1) planning - collection, processing, consideration of information and development of a management decision;
2) organization and regulation of the implementation of a management decision;
3) accounting - collection, measurement, registration and processing of information on the results of the implementation of a management decision;
4) analysis - the decomposition of information obtained at the accounting stage into components, the study and evaluation of certain combinations of these components for the adoption of the following.
In this case, each of the stages alternates with the stages of control.
Then follows a new cycle of this ideally continuous process. All cycles are subordinated to the organization's strategy, i.e. the general program of action and the allocation of priorities and resources to achieve the global goals.
The control stage is deliberately not included in the above simplified description of the management process, since internal control has a dual role in the organization's management process. On the one hand, the control stages invariably alternate with the others in the control process, therefore, exaggerating, we can talk about the presence (penetration) of the control element at each of the described stages. On the other hand, due to control, the optimal course of the management process at each stage is ensured, and therefore the stage of control in relation to the rest can be considered as an ordering link. These points will be detailed below.
At any stage of the control process, various deviations of the actual state or action of the control object from the required one inevitably arise. In fact, any activity without deviations can take place only if the subject and object of the action and the conditions surrounding them are absolutely unchanged, which, as is known from dialectics, contradicts the mode of existence of objective reality - movement. In a generalized form, all deviations that occur in the process of managing an organization can be divided into negative ones, i.e. moving away from the intended landmarks and accepted attitudes, and positive - bringing them closer. For example, output above the plan can be both a negative and a positive deviation - it all depends on the adopted installations, production and marketing capabilities, as well as the operating conditions of a particular organization. So, if an organization is focused on expanding production and developing new markets, has sales potentials (developed sales network, products are in demand), and additional sales provide additional profit (i.e., there is an excess of marginal income over marginal costs), then the indicated deviation is positive. If the output of products is predetermined by rigid limits and the sale of excessively produced products seems impossible, and also if additional costs (additional expenditure of resources, additional wages for workers, additional costs for maintenance production capacity etc.) exceed additional income from the sale of above-planned products, then this deviation is negative. So, there are always deviations and they always affect certain aspects of the functioning of the organization. But the impacts of most deviations are so small that it makes no sense to take any action on this matter, it is only necessary to establish the scale of acceptable deviations, within which there will be no perceptible changes for the organization. In order to have timely information about deviations that exceed the permissible scale, control is necessary. Let us define the concept of “internal control of an organization”. First of all, it is necessary to clarify that internal control can be considered from two positions. Thus, the concept of internal control can be interpreted in a broad sense as a system (part of the organization's management system) consisting of a number of elements, which will be discussed in the following sections of this work. Also, internal control can be considered in a rather narrow sense as one of the stages of the management process. This chapter discusses a narrow interpretation of the concept of internal control.
The internal control of an organization in the narrowest sense is the implementation by the subjects of the organization endowed with appropriate powers (subjects of internal control), or in an automatic mode, set by the specified subjects and under their control, of the following actions:
A) determination of the actual state or action of the managed element of the organization's management system (object of control);
b) comparison of actual data with the required ones, i.e. with the basis for comparison, adopted in the organization, or given from the outside, or based on rationality;
c) assessment of deviations exceeding the limit allowable level, for the degree of their influence on aspects of the functioning of the organization;
d) identifying the causes of these deviations.
We interpret the concept of “the purpose of internal control” in accordance with the approach in the narrow sense.
The purpose of internal control is the information transparency of the control object for the possibility of making effective decisions.
Obviously, it is necessary to reveal the content of the concept of information transparency of the control object. To begin with, we interpret the concept of control.
Management of an object is a directed influence on this object for its streamlining, for the preservation, improvement and development of its structure (structure and internal form organization), as well as to maintain the required state (existence) or action aimed at the realization of any goal.
In order to be able to implement such impacts for a certain time (control period), it is necessary to have an idea of the degree of controllability of a given object, i.e. about the extent to which it can be managed or, in other words, to what extent, as a result of management, the maintenance of the required state or action of the control object at the appropriate moment (period) of time is provided (provided or will be provided). Information about this degree of control is reflected in the concept of information transparency of the control object.
It is quite obvious that without the ultimate information transparency of the control object, its adequate perception is impossible, the managerial impact will not bring the desired result, and the managerial connection with the object is lost. Based on this, the information transparency of the control object should not be identified with information about its actual state (action). The latter does not yet provide an adequate perception of the object for the possibility of making effective decisions. For this you need:
1) know the required (desired) state (action) of the control object, allowing them to be effectively managed;
2) establish the actual state (action);
3) compare these two states (actions);
4) evaluate their difference.
Only after all these actions have been performed, it can be considered that the goal of control has been achieved - information has been obtained on the degree of controllability of the object, i.e. the object is informationally transparent for management. Further management decisions depend on the specific circumstances. The following decisions can be made:
1) not affect the object;
2) take corrective measures to bring the actual state (action) of the object closer to the required one;
3) change the impact on the object by revising the decision made earlier.
Thus, internal control, on the one hand, provides the possibility of making effective management decisions, and on the other hand, along with the processes of organization and regulation, ensures the implementation of the decisions made. It should be noted that these aspects of internal control are inseparable unity and dynamic interaction in the cycles of management processes.
In the literature, there are different views on the functions of internal control. So, GV Chaya refers to the functions of internal control operational, protective and regulatory. We can agree with this, but instead of the expression "regulatory function" in relation to internal control, it is more accurate to use the expression "ordering function". It should also be noted another important function of internal control - preventive. Preliminary control prevents undesirable deviations, protects the organization from undesirable consequences of certain actions. For example, an assessment of the legality and expediency at the stage of the inception of operations helps to prevent actions that are contrary to the requirements normative documents and goals of the organization. In addition to the above functions, informative and communicative should be added.
The peculiarity of internal control, as mentioned above, is its dual role in the process of managing an organization. As a result of the deep integration of control and other elements of the management process, in practice it is impossible to define the range of activities for an employee in such a way that it relates only to any one control element without its relationship and interaction with control. Any managerial function (the function of planning, accounting, etc.) is necessarily integrated with the control one. Therefore, theoretically considering each stage as a separate element of the management process, in the aspect of practice, it can be assumed that an element of control is present at each stage and interacts with the element that directly determined its concept (this assumption will greatly simplify the further presentation). On the other hand, for the optimal course of any of the stages of the control process, control over each of them is necessary. Let's explore these provisions in more detail.
At the planning stage, the following control functions are implemented: assessment of the rationality of possible options for management decisions, their compliance with the adopted settings and targets, as well as the overall strategy, i.e. the general program of action and the allocation of priorities and resources to achieve the global goals of the organization. On the other hand, in order to ensure the rationality and adequacy of the course of action and the overall strategy to the surrounding conditions, to ensure that management decisions are consistent with the very possibility of their successful implementation (in terms of the organization's potentials), control is also necessary. What happens if the control element is not “included” in the planning stage? The fallacy of planning, at best, will manifest itself at the stage of organization and regulation. The fact is that the very possibility of an optimal course of the management process at this stage serves as a criterion for the fidelity, correctness of planning. Let's explain this expression. It is known from dialectics that the criterion of truth is practice. Based on this, it can be assumed that the process of implementing management decisions (i.e. practice), with its ability to proceed in the prescribed manner, ceteris paribus, serves as a measure of the correctness of these decisions. In other words, non-confirmation by practice (implementation of decisions) of theoretical provisions (decisions made), expressed in significant deviations of the actual progress of implementation from the planned one, often indicates the erroneousness of the decisions made. It follows from this that the fallacy of planning can manifest itself not at the stage of analyzing the results obtained, when it is already clearly visible what was received according to the plan, but not at all necessary, but at the stage of organizing and regulating the implementation of decisions. But this is often costly for the organization. Let's bring the simplest example. The auditing firm “A” on the basis of the application of the organization “B” decided to conclude an agreement with it on the subject of an audit. Between “A” and “B” an agreement was concluded providing for the phased execution of work with payment upon completion of each stage. After the completion of the 1st stage, payment was not received. When clarifying the reason for non-payment, the auditors found that the client is unable to pay under the contract due to a difficult financial situation. In this case, the very impossibility of further verification determines the fallacy of the decision previously made by the auditors to conclude an agreement. Naturally, this trouble with firm “A” would not have happened if there had been effective control over the client's solvency at the planning stage.
At the stage (or stages) of organization and regulation of the implementation of management decisions, control is necessary for the correctness of the implementation process, to achieve the necessary results. At the same time, it is necessary to control the rationality of the implementation of the organization and regulation.
At the stage of accounting, the following is provided:
1) control over the presence and movement of property;
2) control over the rational use of production resources in accordance with the approved norms, standards and estimates;
3) control over the status of issued and received obligations;
4) control over the expediency and legality of the economic operations of the organization, etc.
Accounting data serves as an information base for control. On the other hand, it is necessary to control the quality of the accounting itself.
The final stage of the management process cycle is analysis, i.e. evaluation of information about the results of the implementation of management decisions based on its decomposition into various components and their correlation with each other. Control and analysis are deeply integrated. Thus, control data is often the basis for analysis. On the other hand, control functions are also implemented at the analysis stage. For example, control over the degree of provision of reserves and costs with sources of formation. Methods of analysis are stages in the implementation of control activities, which, generally speaking, assess the degree of approximation of the actual results to the final point of any management program, regardless of whether it is stated in general or specific terms. It is also necessary to control the quality of the analysis.
All of the above allows us to conclude that the internal control of the organization is:
1) an integral element of each stage of the management process;
2) a “separate” stage that provides information transparency regarding the quality of the management process at all other stages.
It is necessary to mention the integration of management functions. As already noted, the control function is deeply integrated with other control functions. However, there is information integration within the control function. Integration of control and other functions at the same level of management is horizontal integration, and information integration of control functions at different levels of management (control at the level of the workplace, team, site, workshop, organization) is vertical integration. As a result of horizontal integration, the coordination of individual elements of management is achieved in order to solve any management problem or achieve any management goal. With vertical integration, the control function is implemented at different levels of management, but on the basis of the same information, which is subjected to aggregation (aggregation). Vertical integration is necessary for control by a higher level (system) of management.
Tasks of financial control
Financial control has the following tasks:Promoting a balance between the need for financial resources and the amount of cash income and funds of the national economy;
- ensuring the timeliness and completeness of the implementation financial obligations before the state budget;
- identification of intra-production reserves for the growth of financial resources, including cost reduction and increase;
- promotion of the rational use of material assets and financial resources at enterprises, organizations and budget institutions, as well as proper accounting and reporting;
- Ensuring compliance with legislation and regulations (in the field of taxation of enterprises belonging to various organizational and legal forms);
- promotion of a high return on foreign economic activity of enterprises, including foreign exchange transactions.
Financial control performs the following functions:
- checking the expenditure of public funds (correspondence of expenditures to the requested amounts and the efficiency of the use of public funds);
- verification of the timeliness and completeness of the mobilization of funds into public resources at all levels of the financial system;
- verification of compliance with the rules of accounting and reporting.
Financial and economic control
Control of economic and financial activities, like other types of control, is divided into two forms:Interior
external
Internal control is carried out by the forces of the construction organization itself. It includes current control and analysis of production and economic activities for a certain period of time (year, quarter, several years, etc.).
Current control implies a systematic accounting of economic processes in the organization, analysis of the data received and the adoption of corrective management decisions. It relies on operational and accounting business activities. Within the framework of the region, industry, country, statistical accounting is also carried out, summarizing the results of current accounting. a large number organizations, thus providing valuable information on economic flows and trends. Obviously, such information is useful for any construction organization planning its activities.
Operational accounting is the simplest form of accounting, designed to control business processes and phenomena directly in the course of their implementation. The data of such accounting is not necessarily recorded in documents; they can be transmitted orally, by telephone, etc. It is only important that they are reliable and available to management at any time.
Accounting is a strictly formalized system of documentary accounting of the turnover of economic assets. Such accounting allows the most accurate registration in monetary form and control all business operations of the enterprise, its property and liabilities. It is conducted according to special rules, the study of which is beyond the scope of this manual. It should only be noted that such accounting implies continuous documentation of all operations, periodic inventory (checking the availability) of all property of the organization, summarizing data and compiling quarterly or annual reporting documentation. The chief accountant controls the legality of all business transactions, and without his signature, not a single monetary document of the organization is valid.
An analysis of the production and economic activities of an organization is an assessment of its effectiveness, the rationality of the use of resources, the identification of reserves and the purpose of subsequent adoption of correct management decisions. This type of control is based on the study of planning, accounting and other documentation, and the work on such a study is headed by the head of the enterprise himself. This is a complex work containing elements of scientific analysis, therefore, it is necessary to attract highly qualified specialists for its implementation.
The activities of the organization are analyzed in approximately the same areas that were considered in the planning documents, primarily in the construction and financial plan. In other words, this is an analysis of the production program, the organizational and technical level, the use of labor and wages, the availability of resources and the efficiency of their use, financial condition, etc.
With the help of the analysis, positive and negative factors and trends that have manifested themselves in the course of the enterprise's activities during the period under review are identified. Based on this, the strategy and tactics of the further economic behavior of the construction organization should be specified.
External control includes:
Audit
control by authorities state supervision
bank control
An audit is an independent examination financial reporting organization on the basis of checking the accounting procedure and assessing the compliance of business and financial transactions with existing legislation. The audit is entrepreneurial activity auditors and audit firms that, for a fee, conduct audits of the financial activities of the organization and issue their opinion on the reliability of the existing financial statements and the legality of the audited business and financial transactions.
Auditors, unlike state supervision services, do not interfere in the activities of the audited organizations, do not fine anyone, do not involve in administrative or; they can only give an opinion on the illegality of certain transactions or the unreliability of financial documentation. The results of the audit are transferred only to the management of the organization that ordered this audit. At the same time, these results are very important for the heads of the audited organization, since the latter get the opportunity to correct the identified shortcomings in a timely manner, and after that not to be afraid of any inspections and sanctions from the state supervision bodies.
Auditing firms can also provide various consulting services on economic and financial issues (accounting, tax payment, business analysis, etc.), train staff.
An audit may be:
Voluntary
mandatory
In both cases, it is carried out at the expense of the audited organization. A voluntary audit is carried out at the initiative of the construction organization itself, which wants to have confidence in the correctness of its actions. Mandatory verification carried out in special cases established by the legislation of the Russian Federation. For example, PSE JSCs are subject to such verification if there are more than 100 shareholders, organizations with an annual volume of more than 500 minimum salaries, etc.
Control by state oversight bodies includes inspections of organizations by tax authorities, architectural and construction supervision (GASN), control and audit department (KRU), the Treasury of the Russian Federation. Such inspections are carried out both on a routine basis and on the basis of signals of alleged violations. The range of issues on which checks are made can be very wide and, in particular, can completely coincide with the directions of the audit. However, unlike that audit organizations, the mentioned state bodies take measures for each revealed fact of violation of financial or state discipline, including imposing fines, bringing to criminal responsibility.
Control by banks mainly concerns the spending of budgetary funds. It is impossible to exclude situations when the customer and the contractor, entering into a criminal conspiracy, draw up a fictitious contract and, without performing any work, receive money. Preventing similar situations, banks often check the availability of the results of work performed under the contract if the state is the investor.
Subjects of financial control
In accordance with the delimitation of functions and powers established by the legislation of the Russian Federation, state financial control is assigned (subjects of control) to the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (Federal Treasury and the Federal Service for Financial and Budgetary Supervision), the Federal Tax Service, the Federal Customs Service , control and audit bodies of federal executive bodies, as well as other bodies exercising control over the receipt and expenditure of federal budget funds and federal off-budget funds. The whole variety of subjects of financial control at the state and municipal level can be classified as:Bodies of state financial control of legislative and representative authorities (Accounts Chamber of the Russian Federation, control accounting chambers of legislative assemblies of the constituent entities of the Russian Federation and municipalities);
state financial control bodies of authorized executive authorities (Ministry of Finance of the Russian Federation, the Federal Treasury, the Federal Service for Financial and Budgetary Supervision, the Federal Tax Service, the Federal Customs Service, the Control Directorate of the President of the Russian Federation, financial and auditing bodies of the constituent entities of the Russian Federation and local authorities );
structures of internal financial control (or, in accordance with Article 270.1 of the RF BC, internal financial audit) executive authorities and local administration bodies (chief managers (chief administrators), managers (administrators) and recipients of budget funds). These include special financial and other inspections created by the relevant ministries and departments, and at the level of the institution - internal inspection commissions, etc.);
other financial control bodies (Central Bank of the Russian Federation).
The subjects of financial control carry out their activities on the basis of the principles of legality, independence, objectivity, responsibility, transparency and consistency.
Functions of financial control
The basis of the process of financial control is the analysis of an object or phenomenon in order to study the patterns of its occurrence, development and transformation, the effectiveness of its use in all areas of economic activity.State financial control covers both the public sector of the economy and entrepreneurial activity and functions through inspections of tax calculations, the fulfillment of state orders by organizations, the procedure for granting and returning subsidies, subsidies, loans, as well as applicable tax benefits.
The object of control is the process of financial and economic activities of subjects market relations, i.e. the sphere of monetary relations between the state and legal entities and individuals, the sphere of the budget process, the redistribution of income and receipts and effective use.
Financial control functions include:
1) analysis - includes a range of actions for analysis, study of the implementation of the current legislation in terms of the use of state budget funds; identification of deviations in the formation of income and expenses of the subject of financial activity; deviations in the sphere of financial activities of state institutions (ministries, departments, other bodies); analysis of the causes of deviations (research of the facts that led to this or that deviation, identification of the guilty persons);
2) adjustment - includes the development of proposals to eliminate the identified violations of the financial and economic activities of enterprises and organizations, other subjects of control;
3) preventive function - consists in the development of measures to prevent violations, strengthen financial discipline, increase the efficiency of financial control, improve control work, develop new methods and methods of control based on the materials of generalizing the results of inspections.
In modern conditions, the priority direction is the preventive function aimed at preventing violations and abuses, improving the means of preventing violations, promptly responding to misconduct in order to prevent possible violations and abuses, suppressing these actions, and identifying the perpetrators.
Financial control, performs the function of managing and regulating all financial relationships in the state between its institutions, bodies, subjects of financial activity. Its elements such as the subject of control, the object of control, the subject of control, the principles of control, the method (method) of control, the technique and technology of control, the decision-making on the results of control, the assessment of the effectiveness of control, determine the mechanism of financial control.
Principles of financial control
Financial control as an integral part of financial activity is characterized by the same principles on which its implementation is based and which are legally enshrined in the Constitution of the Russian Federation and other regulatory legal acts.The principle of legality in financial activities is expressed in the fact that the entire process of creating, distributing and using funds of funds is regulated in detail by the norms of financial law, compliance with which is ensured by the possibility of applying state coercion measures to offenders.
The principle of publicity in the implementation of financial activities is manifested in the procedure for bringing to the attention of citizens, including through the media, the content of drafts of various financial and planning acts, adopted reports on their implementation, the results of inspections and audits of financial activities, etc.
The principle of federalism in financial activities is manifested in the establishment by the Constitution of the Russian Federation of the delimitation of the competence of the Russian Federation and the constituent entities of the Russian Federation in the field of finance. So, in Art. 71 of the Constitution of the Russian Federation states that the RF is in charge of financial, currency, credit regulation, federal budget, taxes and fees, the establishment of general principles taxation and fees in the Russian Federation.
The principle of planning in the implementation of financial activities means that all financial activities of the state are based on a whole system of financial and planning acts, the structure of which, the procedure for drawing up, approval, execution are fixed in the relevant regulations.
Independence of control must be ensured financial independence control body, longer than the parliamentary terms of office of the heads of control bodies and fixing their status in the constitution.
Objectivity and competence imply strict observance by controllers of the current legislation, a high professional level of controllers' work based on strictly established standards for conducting audit work.
External financial control
According to organizational forms, external financial control is divided into state (non-departmental), departmental and audit.State control is carried out by state and administrative control bodies.
Departmental control is carried out by ministries, committees and other government bodies over the activities of enterprises, organizations and institutions subordinate to them. Such control is carried out by conducting audits and thematic inspections in subordinate enterprises and organizations.
Audit control is carried out over the activities of enterprises by independent specialized audit firms or private individuals who have a license to conduct control. Its purpose is to verify the reliability of financial statements and, to establish compliance with the current procedure for financial and business transactions, the correctness of their reflection in the audit.
The procedure for conducting audit financial control is regulated by the Decree of the President of the Russian Federation "On Auditing Activities in the Russian Federation". According to these acts, audit activity is defined as independent non-departmental financial control. It can be carried out both by individual individuals who have passed state certification, and by audit firms (including foreign ones), which can have any organizational and legal form provided for Russian legislation. After obtaining a license for the right to carry out audit activities, they are included in State Register auditors and audit firms. Organization state regulation audit activity is entrusted to the audit commission under the President of the Russian Federation.
All services of audit organizations are paid. As a rule, the relations between the auditor and the client are formalized by a contract with payment for services at contractual prices. The result of the audit is issued in the form of a conclusion. This document has legal force for all legal entities and individuals, state and judicial authorities.
External audit is performed by special audit firms under an agreement with state, tax and other authorities, enterprises, other users - banks, foreign partners, shareholders, insurance companies, etc. Their main task is to establish the reliability of the financial statements of the inspected objects, as well as to develop recommendations for eliminating existing shortcomings in the activities of economic agencies, improving their financial and economic activities and commercial results.
To achieve the goals and objectives, audit firms carry out: financial expertise; checks and audits of financial and economic activities and commercial activities of enterprises and organizations; control over the correctness of determining income subject to taxation; preventing their underestimation and the possibility of avoiding penalties.
In general, the field of audit services is very significant. It also includes the formulation and organization of accounting; preparation of documents required for the establishment of joint-stock companies, mediation in the conclusion of commercial transactions; etc. The professional services of audit firms are paid, this ensures the implementation of the main difference between the institution of auditing and other forms of organization of financial control, its complete, including economic, independence from state, departmental management structures.
In our country, auditing, as a matter of principle new form organization of financial control, is just beginning to take its first steps.
AT developed countries independent auditing is the leading form of external financial control. This form of control has become widespread, up to the creation of international audit firms. The International Association of Chartered Public Accountants firms unites more than 4,200 audit firms operating in 147 countries. The International Organization of Supreme Institutions of State Financial Control has been established under the UN.
In many states there are transnational audit and consulting firms with representation in other countries. In addition, there are small similar services, as well as structures for the provision of individual audit services. In many firms, there is an internal audit to exercise self-control over the level of costs, profitability, compliance with the optimal savings regime and the high quality of services provided. Internal audit used by multinational corporations.
The main task of the audit services is to control compliance with the legislation governing the financial and economic activities of the enterprise, accounting, reporting and providing government agencies and owners with objective information about financial position. In a business environment, no one in the business world takes seriously entrepreneurs whose reporting data is not supported by audit reports.
In a market economy, the need for reliable information on the main relationships of enterprises, firms, companies, etc. is growing. with its creditors, suppliers and shareholders. Objective information is needed: commercial banks to competently address issues of issuing loans; shareholders to control the activities joint-stock company; suppliers to deal with customers who guarantee full and timely payment for goods and services received; investors to avoid risk when investing their capital. The market also involves advertising to enterprises, which is achieved by the publication of balance sheets and financial statements. The published data are confirmed by the auditor.
The essence of financial control
Financial control is an integral part of the financial management process, which is due to the most important functions of finance: distribution and control.Distribution and redistribution process GDP value should be accompanied by control in the economy.
Financial control is a legislatively regulated activity of specially created control institutions and controllers-auditors who monitor compliance with financial legislation and financial discipline by economic entities, as well as the expediency and efficiency of their financial transactions.
Thus, financial control is not limited to the legal and quantitative aspects and has an analytical aspect.
Historically, financial control arose as a state one, its appearance was associated with the need to control the spending of funds from the state treasury. Then, in addition to state financial control, carried out by specially created control bodies of executive power, parliamentary financial control arose, as well as audit (non-state) financial control, carried out on a commercial basis.
State financial control is a complex system of economic and legal actions of individual authorities and administration, which is based on the constitution and other laws of the state.
It is necessary to track the cost proportions of the distribution of the gross national product. State financial control extends to all ways of movement of monetary resources associated with the formation of public funds, the completeness and timeliness of their receipt and intended use.
The main goal of state control is to maximize the flow of funds to the treasury and prevent their misuse.
State controllers, first of all, check the observance of financial discipline, i.e. the strict execution of all established state instructions regarding the use of public funds, including budgetary resources, extra-budgetary funds, funds of the central bank, local governments, etc.
Controllers are empowered to carry out audits and checks mainly in the public sector of the economy. The sphere of private and corporate business is subject to state control only in part, on a certain range of issues, such as taxation, the use of state resources.
Object of financial control
The object of financial control is monetary, distributive processes in the formation and use of financial resources, incl. in the form of cash funds at all levels and links of the national economy.To exercise financial control, special control bodies staffed by highly qualified specialists are created. Their rights, duties and responsibilities are strictly regulated, including legislative order.
The direct subject of inspections are such financial (value) indicators as profit, income, tax on income, profitability, cost, deductions for various purposes and funds. Control is an element of state coercion, since the law provides for various forms of liability for non-compliance with budgetary and tax legislation.
The sphere of financial control is almost all operations performed with the use of money, and in some cases without them (barter transactions, etc.).
The subjects of control may be different. These include public authorities and administrations (president, government, parliament, tax, financial and specialized control bodies), control and audit departments of ministries and departments, financial and economic services of enterprises and organizations, audit firms, non-governmental organizations, as well as citizens. countries as taxpayers.
Problems of financial control
Main problems:The slowdown in the country's economic development and the decrease in the stability of the state budget system, high level corruption, weakening the national, including economic, security of the country, necessitates the definition of the boundaries of financial control, state financial control, the place of municipal financial control in it, strengthening control over the use of public resources, the implementation of anti-corruption plans, anti-crisis measures, innovative development economy and social protection population;
- strategic forecasting and planning of the socio-economic development of the country and the adoption of long-term government programs require the improvement of strategic audit aimed at preliminary control of the validity of forecasts, the possibility of their implementation and assessment of the significance of the final results;
- measures taken by the state to ensure the completeness of revenue receipts to budgets and increase efficiency budget spending require the creation of a unified system of state financial control, increasing its efficiency and improving the interaction of external and internal financial control; Diversification
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