The recipient of budgetary funds is ... Non-targeted and targeted use of budgetary funds. Budget Code

According to Art. 38 BC, the purpose of the budget means that relevant allocations and commitment limits are made to specific actors. In this case, the directions in which they will be spent are indicated. As the subjects are the main recipients of budgetary funds. Let's consider further features of distribution of limits of obligations and allocations, and also kinds of responsibility for infringement of the current financial legislation.

Normative base

The decision / budget law determines the allocation of allocations for each principal manager. This is done in the context of the codes of subsections, articles, sections, cost classifications reflecting the directions of financing. Misappropriation of budgetary funds is defined in art. 306.4 BC. Part 1 indicates that it should be understood the direction of appropriations and payment of obligations not provided for in the decision / law, estimate, contract or other document acting as a legal basis for their provision.

Recipient of budget funds

It is an authorized body with a number of special powers. In particular, he has the right to accept / fulfill obligations on behalf of public education through appropriations. Control over it is established by the manager of budgetary funds. The structure that accepts / fulfills obligations can be the state body. Power, government. Fund, local government or territorial administration, public institution. The recipient of budgetary funds is also the treasury. It is at the highest level in the hierarchy of authorized bodies. At the same time, the Treasury acts as the main administrator of budgetary funds.

Government sector

He acts as the primary recipient of budgetary funds. This means that the structures included in its composition are responsible for the correct allocation of the appropriations made. In the public sector there are enterprises of non-productive, economic production industries, as well as providing compulsory services. The former specialize in meeting the key needs of the population. In particular, such enterprises are health care, education, culture and so on. Their financing is carried out according to estimates. In such organizations, the direct recipient of budget funds is the head or chap. accountant. Similar persons are responsible for accepting financing at manufacturing enterprises. For the head and chief accountant, the key responsibility in the financial sphere is the targeted use of budgetary funds.

An Important Moment

It should be noted that in accordance with the second part of Art. 306.1, the action / inaction that violates the BC and other legal acts regulating financial relations committed by an entity that is not a party to the budgetary process presupposes liability. Corresponding measures are established by law. The application of specific punishment is carried out depending on the seriousness of the violation committed.

Misappropriation of budgetary funds

Possible violations of the BC may consist of:

1. Direction of receipts for payment of costs not provided for in the plan of financial and economic operations for the corresponding year.
2. Unauthorized movement of funds under articles. In particular, we mean the cases when the management of an organization decides to allocate budget funds received to finance some needs for other needs.
3. The direction of funding to cover the costs that must be incurred from the proceeds from the funds of another level.
4. Use of funds for payment of expenses, reimbursed by money of off-budget funds.
5. Payment of services and works not related to the activities of the institution, rendering assistance to commercial enterprises, including for their creation or covering their costs.
6. Financing of facilities and construction not included in the plan, expenses not provided for in the estimate documentation.

In the practice of the supervisory authorities, other serious violations are also revealed.

Administrative Responsibility

The Budget Code establishes that measures imposed by the norms may be applied to violators of the legislation in force in the sphere of finance. Depending on the consequences, responsibility can be administrative or criminal. In the first case, if the responsible entity violated the Budget Code, Art. 15.14 of the Administrative Code. Normally, it is the responsibility to direct appropriations to cover costs that are not stipulated in the law / decision, summary list, estimate, agreement / contract or other document serving as the basis for providing the relevant amounts. At the same time, for the application of administrative punishment, the elements of an act should lack the signs of a crime. Violators in accordance with Art. 15.14 CoAP faces a fine in the amount of:

• 20-50 thousand rubles. - for officials;
• 5-20% of the amount of funds that were received from the budget and used not for the intended purpose.

Officials may be replaced by a disqualification of 1-3 g.

Nuance

In accordance with Art. 78.1 BC (Part 1), for budgetary institutions , subsidies are provided to finance their municipal / state tasks. They are calculated on the basis of the standard costs of providing services to organizations and citizens, as well as the maintenance of property. Subsidies can be provided for other purposes. The rules for deductions are established by the Government, the executive structure of the regional government or local government. For example, subsidies for other purposes are provided to institutions in accordance with the rules determined by agreement with the Ministry of Finance structures that exercise the powers and functions of the founder. This procedure should provide for provisions on terms, timing, size, directions of distribution of amounts. It follows that the agreement that the institution concludes with the founder, acts as a legal basis for allocating budgetary funds.

Criminal penalty

In addition to administrative responsibility, sanctions are provided for the Criminal Code. Corresponding measures are fixed in Art. 285.1. In part one, the penalty is imposed for the expenditure of funds by officials for purposes that do not meet the conditions for their adoption, approved by law / decision, estimate, and committed in large amounts. For such an act, punishments in the form of:

1. A fine in the amount of 100-300 thousand rubles. Or equal to income for 1-2 years.
2. Forced labor is not more than 2 years or imprisonment for the same period. In addition, a ban may be imposed on the replacement of a number of posts or the conduct of certain types of activities within 3 years
3. Arrest to six months.

A large amount is the amount of more than 1.5 million rubles. The second part of the law provides for liability for these acts committed with aggravating circumstances.

Challenging the results of the audit

It is worth saying that cases where the organization does not agree with the findings of the inspection are not uncommon. In accordance with the general rules, it is possible to challenge the results of misappropriation of appropriations in a judicial and claim procedure. In the first case, the organization should take advantage of the provisions of Article 198 of the APC (Part 1). To appeal against decisions of inspectors, it is necessary to file a claim demanding to recognize the document as invalid. Pre-trial procedure is regulated, as a rule, by normative acts establishing the rules for the implementation by the control bodies of their activities. For example, according to the provisions of the Administrative Regulations of the Federal Financial Service, the audited organization can send a written objection to the act within five days from the date it was received. The message should indicate which conclusions the institution does not agree with. The objection must be motivated. To justify its position, it is necessary to refer to the norms of legislation.

Conclusion

According to Art. 18 A special classification is used to formulate and execute budgets. It is presented in the form of a grouping of incomes, costs and sources of deficit coverage. It includes, among other things, KOSGU - a complex of operations performed in the state sector. Management. For effective planning and distribution of receipts, issues relating to the reflection of costs for items may be regulated by the estimate, state. Task, methodical recommendations of the fund manager. As the Finance Ministry points out in its letter No. 02-07-10 / 534 of February 27, 2012, when considering violations that control bodies reveal, objectively, comprehensively and fully establish all the circumstances in the complex. In addition, it is necessary to determine the conditions and causes of misuse in each individual case.