Types of power according to the degree of institutionalization: legal government. Legitimacy of the institutionalization of political power. Stages of institutionalization of the shadow economy

Abstract on the topic: “Federal Treasury, its functions. Rights and obligations of tax authorities."

1.Federal Treasury, its functions……………………………………..3

2. Rights and obligations of tax authorities……………………………………..9

List of references………………………………………………………...13

1. Federal Treasury, its functions.

The system of federal treasury bodies is a single centralized system, built on the principle of a multi-level and hierarchical organization, where each level (federal, regional and local) has its own tasks, functions and specifics.

The federal level includes:

Ministry of Finance of the Russian Federation. It is the governing body of the entire treasury system and all lower territorial treasury bodies are subordinate to it.

Structure of the federal treasury bodies

The regional level includes territorial departments of the Federal Treasury, which are part of the Russian Federation republics, regions, territories, cities of Moscow and St. Petersburg.

Local level covers branches of the federal treasury of cities of republican, regional, regional subordination, rural areas, districts in cities of republican, regional and regional subordination (with the exception of cities of regional subordination).

Treasury bodies have the status of an independent federal service, are legal entities, have independent cost estimates and current accounts in bank institutions to perform economic functions and a seal with their name. The Treasury reports to the Minister of Finance Russian Federation.

Territorial treasury bodies are subordinate to a higher body and the head of the treasury - the head of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation, who has the rank of deputy minister.

The main tasks of the treasury authorities are the following:

Organization, implementation and control over execution federal budget , management of its income and expenses in treasury accounts in banks, based on the principle of unity of cash;

- regulation of financial relations between the federal budget and state extra-budgetary funds, the financial execution of these funds, control over the receipt and use of extra-budgetary (federal) funds;

- implementation of short-term forecasting volumes of government financial resources, operational management of these resources within the limits established for the corresponding period of government spending;

Collection, processing, status information analysis public finance , presentation to the highest legislative and representative bodies state power and management of the Russian Federation for reporting on government operations under the federal budget;

Management and service together with the Central Bank of the Russian Federation and other authorized banks of the state internal and external debt of the Russian Federation;

development of methodological and instructional materials, procedures for conducting accounting operations on issues within the competence of the treasury, maintaining records of the state treasury of the Russian Federation.

In accordance with its assigned tasks, the treasury performs many different functions. All functions performed by the treasury are considered in the context of its hierarchical structure. This is due to the fact that the functions of the federal, regional and local levels of the treasury system are different and have their own specifics.

The peculiarity of the functions assigned to the Main Directorate is determined by the fact that it manages the work of all treasury bodies and organizes through them the budgetary and financial execution of the federal budget and extra-budgetary funds, and also carries out other functions.

According to this Main Directorate of the Federal Treasury :

prepares draft legislative and other regulations, develops and approves methodological and instructional materials, establishes the procedure for maintaining records and reporting on issues within the competence of the treasury.

As the central body of the treasury, the Main Directorate receives, summarizes and analyzes reports from territorial treasury bodies on the work done and submits reports to the highest bodies of state power and administration on the results of the execution of the federal budget and the state of the budget system of Russia.

In order to improve the organization of execution and control over the execution of the federal budget, the Main Directorate actively interacts in its work with the Central Bank, the State Tax Service of the Russian Federation and other central bodies of state power and administration. In particular, together with the Central Bank, it takes part in the development and implementation of an agreed monetary policy, ensures the management and maintenance of state internal and external debt Russia, carries out the placement of centralized financial resources on a repayable and paid basis.

From many functions carried out by the Main Directorate is necessary especially note the following: management of income and expenses of the federal budget and other centralized financial resources under the jurisdiction of the Government, management of funds listed in the relevant bank accounts (except for funds of federal extra-budgetary funds and extra-budgetary funds), and also carries out operations with these funds.

The specificity of the functions assigned to the territorial departments of the federal treasury is determined by the fact that they are an intermediate link in the treasury system. On the one hand, territorial departments organize the work of the branches of the federal treasury subordinate to them at the local level and perform some functions characteristic of the Main Directorate, and on the other hand, they themselves are subordinate to the Main Directorate and perform some basic functions for the direct execution and control over the execution of the federal budget assigned to territorial branches of the federal treasury.

Territorial treasury bodies in the respective territories carry out the budgetary and financial execution of the federal budget and the financial execution of federal extra-budgetary funds.

When executing the federal budget by revenue, treasury authorities at the regional and local levels also perform a large group of functions:

Lead accounting of funds income received by the federal budget by type taxes and other payments according to the classification of budget revenues of the Russian Federation;

Carry out distribution in prescribed sizes taxes and other payments between the federal budget, the budgets of the constituent entities of the Federation and local budgets;

Provided upon submission of state tax inspectorates, based on the conclusions of Form 21, refund of overpaid and collected taxes and other payments;

- process, summarize and analyze all the information about incoming revenues to the federal budget;

Based on the data obtained on the state of financial resources and budget execution make short-term forecasts volumes of revenues to the federal budget;

When executing the budget for expenditures, the treasury authorities conduct consolidated registers of managers budget funds, which reflect all the necessary information about the financed enterprises, institutions, organizations: legal addresses, telephone numbers of their managers, numbers of current and budget accounts, their purpose and much more.

Accounting for allocations for open financing is kept on separate personal accounts for each loan manager, main section, subsection, type of expense and target items of economic classification.

Territorial treasury bodies carry out operations with funds from the federal budget, federal extra-budgetary funds and finance expenses from treasury accounts in bank institutions. They inform recipients of federal budget funds of funding limits. And about take care in accordance with information communicated to them by the Main Directorate of the Federal Treasury established amounts of appropriations, targeted financing of enterprises, institutions, organizations. And carry out constant daily analysis of the execution of the federal budget in terms of expenditures.

Another important function territorial treasury bodies is to implement short-term forecasting and cash planning of federal budget expenditures for the relevant territories. Thus, they carry out forecasting and planning for the near future, the amount of expenses for financing individual federal target programs. For example, for payment of compensation and providing benefits to persons affected by radioactive impacts during the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, the accident at the Mayak Production Association and the discharge of radioactive waste into the Techa River, tests at the Semipalatinsk test site, making calculations based on information on benefits, compensation and the number of persons with this right.

Together with authorized banks, territorial treasury authorities carry out management and servicing of the public debt of the Russian Federation. Supervise issues related to government loans, treasury bonds and others securities. And they carry out the instructions of the higher treasury body to finance Russia’s internal debt.

Along with the execution of the federal budget in terms of income and expenditure, territorial treasury bodies perform control functions. This primarily determines the importance of the treasury as a financial control body.

The Treasury places the main emphasis in its activities on current control over the targeted use of funds allocated to enterprises, institutions, organizations on a repayable and non-refundable basis from the federal budget. In particular, territorial treasury bodies analyze reports on the execution of expenditures, which are submitted to them monthly by all budgetary institutions and organizations; check the veracity of the information reflected in them, comparing the total amounts of the reports with bank statements for the accounts of these institutions and organizations, and also conduct various checks with direct access to the site. The range of checks is very wide, it includes:

Checks on the facts of placement of budget funds in deposit accounts;

Checking the timeliness and completeness of payment wages, scholarships and others cash payments employees of these institutions and organizations;

Verification of the intended use of funds allocated to finance public capital investments;

Checks for the intended use of short-term financial support funds allocated from the federal budget to enterprises and other checks.

In order to increase the efficiency of crediting income to budget accounts and budget funds to the accounts of recipients, treasury authorities are entrusted with the functions of monitoring the timeliness of banks’ transactions with budget funds . They check the timeliness of banks' execution of payment orders for the transfer of taxes and other payments to the federal budget and the crediting of budget funds to recipients' accounts. They may also conduct other checks on written instructions from a higher treasury authority.

When conducting inspections, territorial treasury bodies may, if violations are detected, seize all related documentation. And if you fail to provide or refuse to present the necessary accounting and financial documentation, the treasury authorities may suspend operations on the accounts of these institutions and organizations. In addition, treasury authorities in necessary cases carry out indisputable recovery from institutions and organizations of funds used by them not for intended purpose and impose fines in the amount that was in effect at the time of the violation, the discount rate of the Central Bank. They also apply penalties to banks for late transactions with federal budget funds.

If violations for which criminal liability is provided are detected, the treasury authorities transfer all materials on them to law enforcement agencies and, if necessary, file claims in court or arbitration court.

In the process of executing the federal budget and monitoring its execution, territorial treasury bodies submit to their superior body full operational and periodic reporting on the work done; actively interact with audit, tax and financial authorities.

Thus, from all of the above we can conclude that the treasury is entrusted with a large number of functions. And that as its territorial bodies develop and they master all these functions in full, it will play an increasingly important role in maintaining the stability of the budget system and the Russian economy as a whole.

2. Rights and obligations of tax authorities.

In accordance with the Tax Code of the Russian Federation, the Inspectorate of the Ministry of Taxes and Duties is the tax authority of the Russian Federation. According to Article 31 of the Tax Code of the Russian Federation, the Internal Revenue Service is vested with the following rights:

1) require documents from the taxpayer or tax agent in the forms established government agencies and organs local government, serving as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes;

2) conduct tax audits in the manner established by the Tax Code of the Russian Federation;

3) to seize documents during tax audits from a taxpayer or tax agent that indicate the commission of tax offenses, in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

4) call on the basis written notice to the tax authorities of taxpayers, fee payers or tax agents to provide explanations in connection with their payment (withholding and transfer) of taxes or in connection with a tax audit, as well as in other cases related to their implementation of legislation on taxes and fees;

5) suspend transactions on the accounts of taxpayers, fee payers and tax agents in banks and seize the property of taxpayers, fee payers and tax agents in the manner prescribed by the Tax Code of the Russian Federation;

6) inspect (survey) any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location, and conduct an inventory of property owned by the taxpayer. The procedure for conducting an inventory of a taxpayer's property during a tax audit is approved by the Ministry of Finance of the Russian Federation and the Ministry of the Russian Federation for Taxes and Duties;

7) determine the amount of taxes to be paid by taxpayers to the budget (extra-budgetary funds), by calculation based on the information they have about the taxpayer, as well as information about other similar taxpayers in cases of the taxpayer’s refusal to allow officials of the tax authority to inspect (survey) production facilities, warehouse, trading and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, failure to submit to the tax authority for more than two months the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for taxable objects or keeping records in violation of the established a procedure that led to the impossibility of calculating taxes;

8) demand from taxpayers, tax agents, and their representatives to eliminate identified violations of the legislation on taxes and fees and monitor compliance with these requirements;

9) collect arrears of taxes and fees, as well as collect penalties in the manner established by the Tax Code of the Russian Federation;

10) control the compliance of large expenses of individuals with their income;

11) demand from banks documents confirming the execution of payment orders of taxpayers, fee payers and tax agents and collection orders (orders) of tax authorities to write off taxes and penalties from the accounts of taxpayers, fee payers and tax agents;

12) attract specialists, experts and translators to conduct tax control;

13) call as witnesses persons who may be aware of any circumstances relevant to the conduct of tax control;

14) submit petitions for cancellation or suspension of validity issued by legal and individuals licenses for the right to carry out certain types of activities;

15) create tax posts in the manner established by the Tax Code of the Russian Federation;

16) bring claims to courts of general jurisdiction or arbitration courts:

On the collection of tax sanctions from persons who committed violations

legislation on taxes and fees;

On invalidating the state registration of a legal entity or the state registration of an individual as individual entrepreneur;

On the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;

ABOUT early termination tax credit agreements and investment tax credit agreements;

On the collection of debts on taxes, fees, corresponding penalties and fines to budgets (extra-budgetary funds), which are owed for more than three months by organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), from the corresponding main (prevailing, participating) ) companies (partnerships, enterprises), when the latter’s bank accounts receive proceeds for the goods (work, services) sold by dependent (subsidiary) companies (enterprises), as well as for organizations that, in accordance with the civil legislation of the Russian Federation, are the main (prevailing, participating) companies (partnerships, enterprises), from dependent (subsidiary) companies (enterprises), when their bank accounts receive proceeds for goods sold (work, services) of the main (predominant, participating) companies (partnerships, enterprises).

In accordance with Article 32 of the Tax Code of the Russian Federation, the Tax Inspectorate as a tax authority is obliged to:

1) comply with the legislation on taxes and fees;

2) monitor compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;

3) keep records of taxpayers in accordance with the established procedure;

4) carry out explanatory work on the application of legislation on taxes and fees, as well as normative legal acts adopted in accordance with it, inform taxpayers free of charge about current taxes and fees, present established reporting forms and explain the procedure for filling them out, give explanations on the procedure for calculation and payment taxes and fees;

5) carry out a refund or offset of overpaid or overcharged amounts of taxes, penalties and fines in the manner prescribed by the Tax Code of the Russian Federation;

6) maintain tax secrecy;

7) send to the taxpayer or tax agent copies of the tax audit report and the decision of the tax authority, as well as in cases provided for by the Tax Code of the Russian Federation, a tax notice and a requirement to pay taxes and fees.

Bibliography.

1.Krasavina L.N. Financial and monetary system. -M.: Finance, 2006.

2. On the receipt of state taxes and other obligatory payments to the budget, to extra-budgetary funds and on arrears in payments to the budget for January 2007. State Tax Service of Russia.

3.Taxes: federal and local // Financial newspaper. 2007 No. 12.

4.New tax code. Cost price is canceled // Kommersant. 2007

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The Federal Treasury of the Russian Federation was created by Decree of the President of the Russian Federation of December 8, 1992 No. 1556. The unified centralized system of federal treasury bodies 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.

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) extra-budgetary funds and the budget system of the Russian Federation.

The treasury system of budget execution consists in the fact that with it, a special control structure - the treasury - is built between taxpayers and budget recipients, on the one hand, and banks, on the other.

The Treasury controls both flows of budget resources - both revenue and expenditure - in one account. This ensures the principle of cash unity, and also accelerates the turnover of budget funds. The treasury system allows detailed information on budget execution.

The Treasury performs the following functions:

Ensures that all budget revenues are accounted for;

Confirms budget obligations (i.e. obligations to spend budget funds), and makes a permitting inscription for the right to make expenses, i.e. authorizes expenditures within the limits of budgetary obligations;

Makes payments on behalf of recipients of budget funds.

The Federal Treasury is part of the Ministry of Finance of the Russian Federation.

The Federal Treasury registers incoming income and expenses in the General Ledger of the Federal Treasury. This book is maintained on the basis of a chart of accounts approved by the Treasury itself. Data entered into general ledger Treasury are the basis for preparing reports on the execution of the federal budget. The Federal Treasury maintains a consolidated register of recipients of federal budget funds.

To account for federal budget expenses, personal accounts of budget funds are used, opened in a single accounting register Federal Treasury for each main manager, manager and recipient of federal budget funds.

The personal account reflects the amount of federal budget funds available to the manager or recipient of these funds.

The treasury structure consists of three units.

1. Main Directorate of the Federal Treasury (GUFK). This department carries out consolidated accounting of income and expenses of the federal budget.

2. Directorates of the Federal Treasury (UFK) in regions, territories and republics within the Russian Federation, in the cities of Moscow and St. Petersburg.

3. Branches of the Federal Treasury in cities and urban regions (OFC).

In order to exercise powers in the established field of activity, the Federal Treasury has the right:

request and receive, in the prescribed manner, information necessary for making decisions on issues within the established scope of activity;

provide legal entities and individuals with explanations on issues related to the established field of activity;

organize the necessary examinations, analyzes and assessments, as well as scientific research in the established field of activity;

exercise control over the activities of territorial bodies of the Federal Treasury;

create, reorganize and liquidate territorial bodies of the Federal Treasury in agreement with the Minister of Finance of the Russian Federation;

create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity. Regulations on the Federal Treasury of December 1, 2004 No. 703

The Federal Treasury does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services.

The Federal Treasury is headed by a director appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation.

The head of the Federal Treasury has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Federal Treasury.

The number of deputy heads of the Federal Treasury is established by the Government of the Russian Federation.

Head of the Federal Treasury:

distributes responsibilities among his deputies;

submits to the Minister of Finance of the Russian Federation:

draft regulations on the Federal Treasury;

proposals for the appointment and dismissal of deputy heads of the Federal Treasury;

proposals for the appointment and dismissal of heads of territorial bodies of the Federal Treasury;

draft regulations on territorial bodies of the Federal Treasury;

appoints and dismisses employees of the central apparatus of the Federal Treasury and deputy heads of territorial bodies of the Federal Treasury. Regulations on the Federal Treasury of December 1, 2004 No. 703

The head of the Federal Treasury is personally responsible for the implementation of the powers assigned to the Federal Treasury.

The costs of maintaining the central apparatus and territorial bodies of the Federal Treasury are financed from funds provided in the federal budget.

The Federal Treasury is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, other seals, stamps and forms of the established form, as well as accounts opened in accordance with the legislation of the Russian Federation.

The location of the Federal Treasury is Moscow.

GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
dated December 1, 2004 N 703
ABOUT THE FEDERAL TREASURY

List of changing documents
(as amended by Resolutions of the Government of the Russian Federation
dated 11.11.2006 N 669, dated 24.04.2008 N 301, dated 07.11.2008 N 814,
dated January 27, 2009 N 43, dated June 15, 2010 N 438,
dated 01/28/2011 N 39, dated 03/24/2011 N 210,
dated December 26, 2011 N 1147, dated June 15, 2013 N 506,
dated 02.11.2013 N 988, dated 18.06.2014 N 558,
dated 12/27/2014 N 1581, dated 12/25/2015 N 1435, dated 04/13/2016 N 300,
dated July 1, 2016 N 616, dated March 15, 2017 N 301,
as amended by the Decree of the Government of the Russian Federation
dated March 14, 2005 N 127)

The Government of the Russian Federation decides:

1. Approve the attached Regulations on the Federal Treasury.

2. Allow the Federal Treasury to have up to 8 deputy heads, as well as in the structure of the central apparatus up to 22 departments for the main areas of activity of the Federal Treasury. (as amended by Resolutions of the Government of the Russian Federation dated November 11, 2006 N 669, dated December 26, 2011 N 1147, dated June 15, 2013 N 506, dated April 13, 2016 N 300)

3. Subordinate the territorial bodies of the federal treasury of the Ministry of Finance of the Russian Federation to the Federal Treasury.

5. Agree with the proposal of the Ministry of Finance of the Russian Federation to locate, in accordance with the established procedure, the central office of the Federal Treasury in Moscow, st. Ilyinka, houses 7, 9 and 10/2, building 1, Slavyanskaya Square, 4, building 1, Miusskaya Square, 3, buildings 1, 4 and 6, Bolshoi Zlatoustinsky Lane, 6, building 1. ( as amended by Resolutions of the Government of the Russian Federation dated December 26, 2011 N 1147, dated April 13, 2016 N 300)

6. Introduce the following changes to the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478):

b) paragraph 3 is declared invalid;

c) in subparagraph 3 of paragraph 5:

in paragraph two, replace the word: “provision” with the word: “organization”;

in paragraph three, the words: “keeping records of operations for the execution of the federal budget, drawing up and” are deleted;

the fifth paragraph is declared invalid;

d) in paragraph 7:

the paragraph became invalid on January 28, 2011. - Decree of the Government of the Russian Federation of January 28, 2011 N 39;

the words: “and the maximum number of employees of territorial bodies in the amount of 51,777 units (without personnel for security and maintenance of buildings)” should be deleted.

7. Introduce the following changes to the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258):

a) in paragraph 2, the words: “Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring” are replaced with the words: “Federal Service for Financial and Budgetary Supervision, the Federal Service for Financial Monitoring and the Federal Treasury”;

b) subclauses 5.3.3, 5.3.5 - 5.3.8 are declared invalid;

c) in subclause 5.3.4 the words: “keeping records of transactions for the cash execution of the federal budget, drawing up and” are deleted.

8. To recognize as invalid:

Resolution of the Council of Ministers - Government of the Russian Federation of August 27, 1993 N 864 “On the Federal Treasury of the Russian Federation” (Collection of Acts of the President and Government of the Russian Federation, 1993, N 35, Art. 3320);

Decree of the Government of the Russian Federation of February 11, 1995 N 135 “On Amendments to the Regulations on the Federal Treasury of the Russian Federation” (Collected Legislation of the Russian Federation, 1995, N 8, Art. 681);

Decree of the Government of the Russian Federation of January 28, 1997 N 109 "On amendments to the Regulations on the Federal Treasury of the Russian Federation, approved by Decree of the Council of Ministers - Government of the Russian Federation of August 27, 1993 N 864" (Collection of Legislation of the Russian Federation, 1997, N 5, Art. 696).

Chairman of the Government

Russian Federation

M.FRADKOV

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE FEDERAL TREASURY

List of changing documents

(as amended by Resolutions of the Government of the Russian Federation dated November 11, 2006 N 669,

dated 07.11.2008 N 814, dated 27.01.2009 N 43, dated 15.06.2010 N 438,

dated 24.03.2011 N 210, dated 26.12.2011 N 1147, dated 15.06.2013 N 506,

dated 02.11.2013 N 988, dated 18.06.2014 N 558, dated 27.12.2014 N 1581,

dated 12/25/2015 N 1435, dated 04/13/2016 N 300, dated 07/01/2016 N 616)

I. General provisions

1. The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out law enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with federal budget funds, the main managers, managers and recipients of federal budget funds, functions of control and supervision in the financial and budgetary sphere, external control of the quality of work of audit organizations, defined by the Federal Law “On Auditing Activities”. (as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

2. The Federal Treasury is under the jurisdiction of the Ministry of Finance of the Russian Federation.

3. The Federal Treasury in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts Ministry of Finance of the Russian Federation, as well as these Regulations.

4. The Federal Treasury carries out its activities directly and through its territorial bodies, subordinate federal government institutions in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, the Central Bank of the Russian Federation, public associations and other organizations. (as amended by Decree of the Government of the Russian Federation dated December 26, 2011 N 1147)

II. Authority

ConsultantPlus: note.
Decree of the Government of the Russian Federation dated November 26, 2007 N 803 established that the Federal Treasury, without restrictions, carries out all types of foreign exchange transactions regulated by Federal Law
"On currency regulation and currency control."

5. The Federal Treasury exercises the following powers in the established field of activity:

5.1. communicates to the main managers, administrators and recipients of federal budget funds the indicators of the consolidated budget schedule, limits of budget obligations and funding volumes;

5.2. maintains records of operations on cash execution of the federal budget;

5.3. opens at the Central Bank of the Russian Federation and credit organizations accounts for accounting for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes regimes for federal budget accounts;

5.4. opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;

5.5. maintains a consolidated register of the main managers, administrators and recipients of federal budget funds;

5.6. keeps records of the indicators of the consolidated budget schedule of the federal budget, limits of budget obligations and their changes;

5.7. compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation;

5.8. receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for reporting on the execution of the federal budget and the consolidated budget of the Russian Federation;

5.9. carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;

5.10. carries out forecasting and cash planning of federal budget funds;

5.11. manages operations on a single account of the federal budget;

5.12. carries out, in accordance with the established procedure, cash services for the execution of budgets of the budget system of the Russian Federation;

5.13. ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury;

5.14. exercises preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds;

5.15. carries out confirmation of monetary obligations of the federal budget and makes a permitting inscription for the right to carry out federal budget expenditures within the allocated limits of budget obligations;

5.15(1). exercises powers of control and supervision in the financial and budgetary sphere in the manner established by the Government of the Russian Federation;

(clause 5.15(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(2). carries out external control of the quality of work of audit organizations in accordance with the Federal Law “On Auditing Activities”;

(clause 5.15(2) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(3). carries out, in accordance with the procedure established by the Federal Treasury, an analysis of the execution of budgetary powers of state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations), as well as sending reports and proposals for improvement to the Ministry of Finance of the Russian Federation methodological support the activities of these bodies (officials) in the implementation of state (municipal) financial control;

(clause 5.15(3) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(4). carries out, in accordance with the procedure established by the Federal Treasury, an analysis of the implementation by the chief administrators of the federal budget of internal financial control and internal financial audit, as well as sending recommendations to the chief administrators of budget funds on the organization of internal financial control and internal financial audit;

(clause 5.15(4) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(5). asserts General requirements to the exercise by state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations), of monitoring compliance with the Federal Law "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" ;

(clause 5.15(5) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(6). carries out, within its competence, proceedings in cases of administrative offenses in accordance with the legislation of the Russian Federation;

(clause 5.15(6) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(7). exercises control over the timeliness and completeness of the elimination by the objects of control of violations of the legislation of the Russian Federation and (or) compensation of damage caused by such violations to the Russian Federation in the established field of activity;

(clause 5.15(7) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.15(8). represents in the prescribed manner in the judicial authorities the rights and legitimate interests of the Russian Federation on issues within the competence of the Federal Treasury;

(clause 5.15(8) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.16. summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and makes proposals for its improvement to the Ministry of Finance of the Russian Federation;

5.17. carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it;

5.18. ensures, within its competence, the protection of information constituting state secrets;

5.18(1). ensures the protection of information received in the course of activities that constitutes official, banking, tax, audit, commercial secrets, communications secrets, and other confidential information;

(clause 5.18(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.18(2). carries out the functions of a certification center to provide participants in electronic interaction in the established field of activity with certificates of keys for verifying electronic signatures;

(clause 5.18(2) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.18(3). carries out retraining (advanced training) for employees of Federal Treasury bodies in the field of protection of state secrets and technical protection of information;

(clause 5.18(3) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.19. carries out reception of citizens, ensures timely and complete consideration of written requests from citizens and associations of citizens, including legal entities, making decisions on them, as well as sending responses to applicants within the period established by the legislation of the Russian Federation;

(clause 5.19 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

5.20. organizes and ensures mobilization preparation and mobilization of the Federal Treasury, as well as control and coordination of the activities of subordinate federal government institutions for their mobilization preparation;

(clause 5.20 as amended by Decree of the Government of the Russian Federation dated June 18, 2014 N 558)

5.20(1). organizes and conducts civil defense in the Federal Treasury;

(clause 5.20(1) introduced by Decree of the Government of the Russian Federation dated June 15, 2010 N 438)

5.21. organizes additional professional education employees of the Federal Treasury;

(clause 5.21 as amended by Decree of the Government of the Russian Federation dated November 2, 2013 N 988)

5.22. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents generated in the course of the activities of the Federal Treasury;

5.23. interacts in the prescribed manner with government authorities of foreign countries and international organizations in the established field of activity;

5.24. carries out, in accordance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, procurement of goods, works, services, research and development work for state needs in the established area activities; (clause 5.24 as amended by Decree of the Government of the Russian Federation dated December 27, 2014 N 1581)

5.24.1. maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders;

(clause 5.24.1 introduced by Decree of the Government of the Russian Federation of November 11, 2006 N 669)

5.24(2). - no longer in force - Decree of the Government of the Russian Federation dated March 15, 2017 N 301

(carries out interdepartmental coordination of activities in the field of systematization and coding of technical, economic and social information in the socio-economic field;)

(clause 5.24(2) introduced by Decree of the Government of the Russian Federation of June 15, 2013 N 506).

5.25. performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.

6. The Federal Treasury, in order to exercise powers in the established field of activity, has the right;

6.1. request and receive information and documents necessary to exercise control, as well as to make decisions on issues within the established scope of activity;

(clause 6.1 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.2. provide legal entities and individuals with explanations on issues related to the established field of activity;

6.3. organize the necessary examinations, tests, analyzes and assessments, as well as scientific research in the established field of activity;

(clause 6.3 as amended by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.4. involve, in the prescribed manner, scientific and other organizations, as well as scientists and specialists, to study issues related to the established field of activity;

6.5. exercise control over the activities of territorial bodies of the Federal Treasury;

6.6. create, reorganize and liquidate territorial bodies of the Federal Treasury in agreement with the Minister of Finance of the Russian Federation;

6.7. apply restrictive, precautionary and prophylactic measures provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;

6.7(1). file claims in court in case of failure to comply with orders for compensation for damage caused by violations of the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations;

(clause 6.7(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

6.8. create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity.

7. The Federal Treasury does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services.

The restrictions established by the first paragraph of this paragraph do not apply to the powers of the head of the Federal Treasury to manage property assigned to the Federal Treasury with the right of operational management, to resolve personnel issues and issues of organizing the activities of the Federal Treasury.

7(1). Officials of the Federal Treasury when implementing control measures:

7(1).1. have the right of passage in the prescribed manner to the territory of the control object, as well as to all buildings and premises occupied by this object, regardless of departmental subordination and organizational and legal form;

7(1).2. have the right in case of detection of counterfeits, forgeries, thefts, abuses and, if necessary, to suppress such illegal actions confiscate Required documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaving the act of seizure and copies of seized documents or their inventory in the relevant files;

7(1).3. when conducting audits and inspections, they must not interfere with the operational activities of the objects of control, unless otherwise provided by law. (clause 7(1) introduced by Decree of the Government of the Russian Federation dated April 13, 2016 N 300)

III. Organization of activities

8. The Federal Treasury is headed by a director appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation.

9.2.2. proposals on the maximum number and wage fund of employees of the central apparatus of the Federal Treasury and territorial bodies of the Federal Treasury;

9.2.3. proposals for the appointment and dismissal of deputy heads of the Federal Treasury;

9.2.4. proposals for the appointment and dismissal of heads of territorial bodies of the Federal Treasury;

9.2.5. draft annual plan and forecast indicators of the Federal Treasury, as well as a report on their implementation;

9.2.6. proposals for the formation of a draft federal budget in terms of financial support for the activities of the Federal Treasury;

9.2.7. draft regulations on territorial bodies of the Federal Treasury;

9.2.8. proposals for presentation of state awards of the Russian Federation, Certificate of Honor of the President of the Russian Federation, Certificate of Honor of the Government of the Russian Federation, for encouragement in the form of an announcement of gratitude from the President of the Russian Federation, an announcement of gratitude from the Government of the Russian Federation, for awarding a departmental insignia of the Ministry of Finance of the Russian Federation, giving the right for the awarding of the title "Veteran of Labor" to employees of the central apparatus of the Federal Treasury and its territorial bodies, as well as other persons carrying out activities in the established field;

(clause 9.2.8 as amended by Decree of the Government of the Russian Federation dated July 1, 2016 N 616)

9.3. appoints and dismisses employees of the central apparatus of the Federal Treasury and deputy heads of territorial bodies of the Federal Treasury;

9.4. resolves, in accordance with the legislation of the Russian Federation on civil service, issues related to the passage of the federal civil service in the Federal Treasury;

9.5. approves regulations on the structural divisions of the central apparatus of the Federal Treasury;

9.6. approves the structure and staffing table of the central apparatus of the Federal Treasury within the limits of the wage fund and the number of employees established by the Government of the Russian Federation, the cost estimate for the maintenance of the central apparatus of the Federal Treasury within the limits of the appropriations approved for the corresponding period provided for in the federal budget;

9.7. approves the number and wage fund of employees of territorial bodies of the Federal Treasury within the limits established by the Government of the Russian Federation, as well as the estimated costs for their maintenance within the limits of the appropriations approved for the corresponding period provided for in the federal budget;

9.8. approves, in the prescribed manner, the regulations on the Certificate of Honor of the Federal Treasury, regulations on other departmental awards and a description of these awards;

(clause 9.8 as amended by Decree of the Government of the Russian Federation dated December 26, 2011 N 1147)

9.9. on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and the Ministry of Finance of the Russian Federation issues orders on issues within the competence of the Federal Treasury.

10. Financing of expenses for the maintenance of the central apparatus and territorial bodies of the Federal Treasury is carried out from funds provided in the federal budget.

11. The Federal Treasury is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, other seals, stamps and forms of the established form, as well as accounts opened in accordance with the legislation of the Russian Federation.

The Federal Treasury has the right to have a heraldic sign - an emblem, a flag and a pennant, established by the Ministry of Finance of the Russian Federation in agreement with the Heraldic Council under the President of the Russian Federation.

Budget execution can be either banking or treasury. In Russia, the transition to treasury budget execution began in 1992 and ended in 2000. Until 1992, budget execution in our country was based on banking.

How do these two forms of budget execution differ?

In bank execution of the budget, taxpayers' funds were transferred to the accounts of tax authorities in the Bank of Russia or in commercial banks. Once every five days, the Bank of Russia received information from commercial banks about the receipt of tax payments credited to the federal budget. This information was transmitted to the Ministry of Finance. It was of a general nature and was not detailed in accordance with the budget classification.

In parallel with this process, tax authorities collected information about tax payments credited to their accounts, compiled it and transmitted it to the Ministry of Finance twice a month.

It is clear that the data from the tax authorities and the Bank of Russia may not have coincided due to a lack of reconciliation during their receipt. Moreover, this data was not operational.

Under the banking system, financing of budget expenditures was carried out through bank accounts of line ministries and departments. At the same time, it was impossible to control the process of passage of allocated funds until budgetary institutions, i.e. the final recipients. This was used commercial banks, using budget funds as their credit resources.

Treasury system budget execution is that with it, between taxpayers and budget recipients, on the one hand, and banks, on the other, a special control structure is built in - the treasury.

The Treasury performs the following functions:

ensures accounting of all budget revenues;
confirms budgetary obligations (i.e., obligations to spend budgetary funds), and makes a permitting inscription for the right to make expenses, i.e., authorizes expenses within the limits of budgetary obligations;
makes payments on behalf of recipients of budget funds.

The Federal Treasury is part of the Ministry of Finance of the Russian Federation.

The Federal Treasury registers incoming income and expenses in the General Ledger of the Federal Treasury. This book is maintained on the basis of a chart of accounts approved by the Treasury itself. The data entered into the general ledger of the Treasury is the basis for preparing reports on the execution of the federal budget. The Federal Treasury maintains a consolidated register of recipients of federal budget funds.

To account for federal budget expenses, personal accounts of budget funds are used, opened in the unified accounting register of the Federal Treasury for each main manager, manager and recipient of federal budget funds.

The personal account reflects the amount of federal budget funds available to the manager or recipient of these funds.

The treasury structure consists of three units.

Main Directorate of the Federal Treasury (GUFK). This department carries out consolidated accounting of income and expenses of the federal budget.
Federal Treasury Departments (UFK) in regions, territories and republics within the Russian Federation, in the cities of Moscow and St. Petersburg.
Branches of the Federal Treasury in cities and urban regions (OFC).

Federal Treasury within the Ministry of Finance

Federal Treasury of the Russian Federation created within the structure of the Russian Federation. The Federal Treasury is guided by the Regulations on the Federal Treasury.

In the Russian Federation, a unified centralized system of federal treasury bodies (treasury) has been formed, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and territorial bodies for the republics within the Russian Federation, territories, regions, autonomous entities, the cities of Moscow and St. Petersburg, cities (except for cities of regional subordination), districts and districts in cities.

The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with federal funds. budget by the main managers, administrators and recipients of federal budget funds.

The Federal Treasury is under the jurisdiction of the Ministry of Finance of the Russian Federation.

The Federal Treasury in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, as well as these Regulations.

The Federal Treasury carries out its activities directly and through its territorial bodies in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, the Central Bank of the Russian Federation, public associations and other organizations.

The Federal Treasury exercises the following powers in the established field of activity:

communicates to the main managers, administrators and recipients of federal budget funds the indicators of the consolidated budget schedule, limits of budget obligations and funding volumes;
maintains records of operations on cash execution of the federal budget;
opens accounts with the Central Bank of the Russian Federation and credit organizations to account for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes regimes for federal budget accounts;
opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;
maintains a consolidated register of the main managers, administrators and recipients of federal budget funds;
keeps records of the indicators of the consolidated budget schedule of the federal budget, limits of budget obligations and their changes;
compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation;
receives, in accordance with the established procedure, from the main managers of federal budget funds, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local governments, materials necessary for reporting on the execution of the federal budget and the consolidated budget of the Russian Federation;
carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;
carries out forecasting and cash planning of federal budget funds;
manages operations on a single account of the federal budget;
carries out, in accordance with the established procedure, cash services for the execution of budgets of the budget system of the Russian Federation;
ensures cash payments from the budgets of the budget system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts are duly opened with the Federal Treasury;
exercises preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of federal budget funds;
carries out confirmation of monetary obligations of the federal budget and makes a permitting inscription for the right to carry out federal budget expenditures within the allocated limits of budget obligations;
summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and makes proposals for its improvement to the Ministry of Finance of the Russian Federation;
carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it;
ensures, within its competence, the protection of information constituting state secrets;
ensures timely and complete consideration of citizens' appeals, adoption of decisions on them and sending responses to applicants within the period established by the legislation of the Russian Federation;
provides mobilization preparation for the Federal Treasury;
organizes vocational training employees of the Federal Treasury, their retraining, advanced training and internships;
carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents generated in the course of the activities of the Federal Treasury;
interacts in the prescribed manner with government authorities of foreign states and international organizations in the established field of activity;
conducts competitions in accordance with the established procedure and concludes government contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Federal Treasury, as well as for carrying out research work for government needs in the established field of activity;
performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.

In order to exercise powers in the established field of activity, the Federal Treasury has the right:

request and receive, in the prescribed manner, information necessary for making decisions on issues within the established scope of activity;
provide legal entities and individuals with explanations on issues related to the established field of activity;
organize the necessary examinations, analyzes and assessments, as well as scientific research in the established field of activity;
involve, in the prescribed manner, scientific and other organizations, as well as scientists and specialists, to study issues related to the established field of activity;
exercise control over the activities of territorial bodies of the Federal Treasury;
create, reorganize and liquidate territorial bodies of the Federal Treasury in agreement with the Minister of Finance of the Russian Federation;
apply restrictive, precautionary and prophylactic measures provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;
create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity.

The Federal Treasury is headed by a director who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation.

The head of the Federal Treasury is personally responsible for the implementation of the powers assigned to the Federal Treasury.

The head of the Federal Treasury has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Federal Treasury.

The number of deputy heads of the Federal Treasury is established by the Government of the Russian Federation.

Head of the Federal Treasury:

distributes responsibilities among his deputies;
submits to the Minister of Finance of the Russian Federation:
draft regulations on the Federal Treasury;
proposals on the maximum number and wage fund of employees of the central apparatus of the Federal Treasury and territorial bodies of the Federal Treasury;

proposals for the appointment and dismissal of deputy heads of the Federal Treasury;
proposals for the appointment and dismissal of heads of territorial bodies of the Federal Treasury;
draft annual plan and forecast indicators of the Federal Treasury, as well as a report on their implementation;
proposals for the formation of a draft federal budget in terms of financial support for the activities of the Federal Treasury;
draft regulations on territorial bodies of the Federal Treasury;
appoints and dismisses employees of the central apparatus of the Federal Treasury and deputy heads of territorial bodies of the Federal Treasury;
resolves, in accordance with the legislation of the Russian Federation on public service, issues related to the performance of federal public service in the Federal Treasury;
approves regulations on the structural divisions of the central apparatus of the Federal Treasury;
approves the structure and staffing table of the central apparatus of the Federal Treasury within the limits of the wage fund and the number of employees established by the Government of the Russian Federation, the cost estimate for the maintenance of the central apparatus of the Federal Treasury within the limits of the appropriations approved for the corresponding period provided for in the federal budget;
approves the number and wage fund of employees of territorial bodies of the Federal Treasury within the limits established by the Government of the Russian Federation, as well as the estimated costs for their maintenance within the limits of the appropriations approved for the corresponding period provided for in the federal budget;
approves the regulations on the Certificate of Honor of the Federal Treasury;
on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and the Ministry of Finance of the Russian Federation, issues orders on issues within the competence of the Federal Treasury.

The costs of maintaining the central apparatus and territorial bodies of the Federal Treasury are financed from funds provided in the federal budget.

Among the most important Russian financial bodies is the Federal Treasury. What problems does it solve? How is the management of this government structure organized?

Federal Treasury: regulatory regulation

What tasks the Federal Treasury solves and the functions performed by it are regulated at the level of individual regulations. The main one can be called Government Resolution No. 703, adopted on December 1, 2004. This regulatory act regulates how the Federal Treasury system functions, how the management of this institution is organized, and many other aspects of the activities of the relevant government structure.

The specified source of law also determines the coordinates of the agency in question. Where is the Federal Treasury located? The address of the department, which is noteworthy, is indicated in the regulatory legislation in several paragraphs. One of them: Moscow, st. Ilyinka, 7, 9, and also 10/2, building 1.

Let us now study the main provisions of this normative act in terms of defining tasks, powers, functions, as well as organizing the management of the Federal Treasury in more detail.

Law Enforcement Functions

In accordance with the provisions of the regulatory legislation, the agency in question performs the following main functions:

law enforcement;
control and supervisory.

In fact, they correspond to the key areas of activity carried out by the Federal Treasury.

The functions of this department, which are classified as law enforcement, are mainly related to the execution of the federal budget, as well as cash services for payments related to other legal relations within Russia. The Federal Treasury, performing the function under consideration, performs preliminary, as well as relevant financial transactions.

Control and supervisory functions of the department

Actually, control is another important area of activity for such a structure as the Federal Treasury. The functions in this area of the department’s work can be associated both with solving problems within the financial and budgetary sphere, and with interaction with private structures - for example, audit firms. Control is complemented by supervision - activities that do not involve significant interference in economic activity subjects of the budget process and other organizations related to this area.

The functions of the government structure in question can be expanded and supplemented - based on the order of execution of its powers, as well as the specifics of solving the tasks assigned to the department.

What powers does the Federal Treasury have?

Let us therefore consider what powers of the Federal Treasury are established by regulatory legislation. These include, in particular:

bringing to the attention of participants in the budget process information on liability limits, as well as the volume of government funding;
accounting for transactions related to the cash execution of the country's budget;
opening accounts with the Bank of Russia, as well as private credit institutions, for the purpose of accounting for public funds in accordance with the norms of the legislation of the Russian Federation, establishing regimes for these accounts;
opening and maintaining personal accounts for transactions of participants in the budget process;
management of the consolidated register of participants in the budget process;
accounting according to the indicators of the consolidated list of the state budget, according to liability limits;
providing the Russian Ministry of Finance with operational information, as well as reporting related to the execution of the state budget;
obtaining from participants in the budget process materials that are needed to generate reporting on the execution of the state budget;
distribution of income from the transfer of federal payments to the budget by taxpayers in accordance with the provisions of the law;
forecasting, cash planning for the distribution of state budget funds;
management of various operations within the framework of a single account of the state budget;
cash services for the execution of various budgets;
making cash payments within financial transactions on behalf of the competent government authorities;
carrying out preliminary as well as ongoing control over transactions with in cash the federal budget carried out by administrators and recipients;
confirmation of financial obligations of the state budget;
application of an authorization signature as part of the exercise of the right to carry out public expenditures, taking into account the established limits;
exercising control and supervision within the budget process;
Conducting external quality control of the work results of audit firms in accordance with the legislation of the Russian Federation;
conducting an analysis of the execution of various budgetary powers by state and municipal structures;
assessment of the work results of the chief administrators of state budget funds, which is aimed at conducting internal control and audit, as well as transferring the necessary recommendations to these structures;
approval of requirements for implementation by state and municipal control bodies established by law powers;
carrying out proceedings in cases related to administrative offenses in accordance with the norms of the legislation of the Russian Federation;
exercising control over the timeliness, as well as the completeness of the elimination by various subjects of the budget process of identified violations of the legislation of the Russian Federation, as well as over compensation on their part for the harm caused;
representation, in the manner prescribed by law, of the interests of the state in the judicial authorities in the framework of consideration of disputes that are related to the competence of the department.

The full list of powers of the government body in question is very voluminous. It is fully disclosed in the provisions of Resolution No. 703. These powers may reflect the most different tasks, which are decided by the Federal Treasury, the functions that the department performs. Powers are the most important resource for the implementation of assigned tasks by any government agency, and they are provided by Russian legislation to the department in question, thus, in a fairly wide range.

Goals of the Federal Treasury

So, we have examined the powers of the Federal Treasury, now we will study what tasks this department solves. First of all, it is worth noting that they are determined by the key goals of the corresponding structure. These include:

the formation of a common information space for the activities of state and municipal structures, which is related to the management of financial flows;
ensuring effective cash services for entities of various sectors within the framework of the government system;
improving calculations within the budget process;
assistance in improving the efficiency of budget management;
ensuring the reliability of the state treasury system;
development of frameworks, as well as implementation of effective personnel policies.

What tasks does the Federal Treasury solve?

In turn, the tasks of the Federal Treasury, determined based on the need to achieve the stated goals, will be as follows:

ensuring transparency, as well as accessibility for interested parties, of information about the budget process;
creation and ensuring the development of state information systems related to budget management;
cash services for transactions within the budget system at various levels;
ensuring the use of new technologies in work, improving the infrastructure of interaction with subjects of the budget process;
cash services for various government funds;
participation in the development of regulations governing various budget payments;
Creation necessary conditions for integration various processes at the level of the public procurement system, as well as budget execution;
improving approaches to building personnel policies.

Let us now study how the legislation of the Russian Federation regulates the organization of work of the state structure in question.

Organization of the work of the Federal Treasury

What place does the corresponding government structure occupy in the system of government bodies of the Russian Federation? By law, the Federal Treasury is accountable to the executive body - the Ministry of Finance of the Russian Federation. The chief executive officer of the department is the head of the Federal Treasury. He receives his position and is also released from it by the Government of the Russian Federation on the recommendation of the head of the Ministry of Finance of the Russian Federation.

The head of the department bears personal responsibility for the implementation by the relevant government structure of the powers assigned to it. The head of the Federal Treasury has deputies, who are also appointed and dismissed from their positions by the Government of the Russian Federation on the proposal of the head of the Ministry of Finance of the Russian Federation. At the same time, it determines how many deputies the head of the Federal Treasury should have.

Specifics of the work of territorial bodies

The government structure in question operates through territorial bodies. At the same time, one or another branch of the Federal Treasury in the regions can function along with government institutions reporting to the structure in question.

Representation of the relevant government organization can interact with regional executive bodies, municipal structures, and other authorized entities. However, one way or the other regional administration The Federal Treasury, one way or another, is subordinate federal center. In many cases, the entry of these structures into certain legal relations at the level of constituent entities of the Russian Federation may require sanction by higher state authorities.

Thus, both federal and regional bodies of the Federal Treasury are accountable to its head. It will be useful to consider in more detail what tasks it solves - these are defined by law in a fairly broad list.

Tasks of the head of the Federal Treasury

In accordance with regulatory legislation, the head of the Federal Treasury performs the following tasks.

First of all, this is between appointed deputies. The volume of work performed by the Federal Treasury bodies reporting to Moscow is quite large, and in order to exercise effective control over the activities of regional structures, it makes sense for the manager to distribute his responsibilities among his subordinates.

The person holding the corresponding position also solves problems related to providing the Minister of Finance of the Russian Federation with:

draft regulations on the activities of the department;
proposals regarding the determination of the maximum number, wage fund for specialists of the central apparatus, as well as territorial structures of the Federal Treasury;
proposals for the appointment of deputy heads of departments, as well as heads of territorial structures, to official positions;
project documents on the annual plan, as well as forecast indicators of the department’s work, a report on the implementation of the provisions recorded in them;
proposals related to the development of the draft state budget in terms of ensuring the activities of the department;
project documents on the regulations on the territorial structures of the department;
proposals regarding awarding state awards to employees of the central office, territorial structures of the department and other persons who work in the regulated sphere.

In addition, the head of the government structure in question solves such tasks as:

determination of persons who should work in the central office, as well as replace persons who head the Federal Treasury department in a particular region;
consideration of issues related to the performance of certain citizens in public service in the department in question;
approval of provisions regulating activities structural divisions within the central apparatus of the organization;
formation of structure, as well as staffing table within the framework of the central apparatus - within the limits of those resources for remuneration that are determined by the Government of the Russian Federation;
approval of cost estimates associated with financial support the central office of the department within the limits of allocations reflected in the state budget;
determination of the number of staff, as well as the size of the wage fund of employees operating in regional structures Federal Treasury;
establishing cost estimates related to the financing of department departments in the constituent entities of the Russian Federation;
approval of department regulations, documents regulating other departmental awards;
issuing orders within its competence - in accordance with the provisions of the Constitution of the Russian Federation and federal regulations.

Summary

These are the features of organizing the work of the department in accordance with regulatory legislation. The activities of the Federal Treasury are strictly regulated, since this department solves the most important management tasks state budget. The organization in question operates within a strict departmental vertical.

The competence of such a body as the Federal Treasury is the execution of budgets at different levels. In turn, the department is accountable to the main government body responsible for the economic development of the country - the Russian Ministry of Finance. The specificity of the legal regulation of the agency’s activities is characterized by the establishment of norms that require it to solve a wide range of problems while having, at the same time, a sufficiently large amount of powers established by federal legislation.