What is the Treasury: bodies of the Federal Treasury. Federal Treasury State Treasury

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The flag of the Federal Treasury (Treasury of Russia) on its building located on Birzhevaya Square in Moscow. Photo: RIA Novosti / Natalia Seliverstova

Treasury of Russia is a government agency that deals with the centralization, management and distribution of federal cash flows And financial investments. It is under the jurisdiction of the Ministry of Finance of the Russian Federation. Formed on December 8, 1992.

Main functions of the Russian Treasury:

enforcement federal budget
cash service
accounting and distribution of income
management of market and currency risks.

Powers of the Federal Treasury:

distributes (according to legally established standards) income received into the budget system between budgets of different levels;
maintains records of operations on cash execution of the federal budget;
opens in the Central Bank of the Russian Federation and credit organizations accounts for accounting of federal budget funds and other funds in accordance with the legislation of the Russian Federation;
distributes income from payment federal taxes and fees between budgets budget system Russian Federation in accordance with the legislation of the Russian Federation;
carries out forecasting and cash planning of federal budget funds;
opens and maintains personal accounts of the main managers, administrators and recipients of federal budget funds;
maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders;
ensures, within its competence, the protection of information constituting state secrets, etc.

Structure

The Federal Treasury in its structure has 85 territorial bodies and one subordinate organization - the Federal Treasury Institution “Center for Supporting the Activities of the Treasury of Russia”. The department has no representative offices outside Russia.

Story

The origin of the treasury service occurred back in the days of Ancient Rus', when the position of treasurer appeared - an official of the princely or boyar administration, the custodian of princely valuables, which were called the treasury. With the expansion of the borders of the Russian state and its strengthening, the treasury gradually grew, and this required additional control over the safety of funds. All this led to an increase in the role of treasurers and the emergence in the 15th century, during the reign Ivan III, government yards.

As a result of financial changes Peter I in 1710, the Accounting or Treasury Office was created, which was supposed to monitor the correct receipt of taxes. It existed until 1742.

The next step in development financial system Russia began to emerge in 1775, during the reign of Catherine II, a major legal act “Institutions for the management of the provinces of the Russian Empire” dated November 7, 1775. According to this document, in each province state chambers are created “for house-building affairs and the management of the treasury revenues of the Imperial Majesty” and their main functions are determined: “1) To generate income were collected in full and at the present time, 2) So that the income was delivered where it should be, 3) So that the income was preserved intact.”

Preservation of the treasury had already become a matter of national importance at that time. Treasurers often kept public funds at risk to life. Thus, during the period of Pugachev unrest in the village of Malykovka (now the city of Volsk) of the Saratov province, Treasurer Tishina was executed by the rebels for not giving them the palace treasury.

The next stage in the development of the Treasury was reforms Alexandra I. In 1802, he signed the manifesto “On the Establishment of Ministries”, according to which, along with other ministries, the Ministry of Finance was created. And on February 15, 1821, the State Treasury Department was created within the structure of the new department, which became the core of the entire system of the Russian treasury service.

At the beginning of the 20th century, the role of the treasury intensified due to the growth of government revenues and expenses. New laws and internal instructions are being published that more clearly regulate the activities of treasuries. The responsibilities of treasurers at that time were: reception and storage of all income; sale of all kinds of official paper, official stamps, forms, certificates and patents; issuing fishing certificates and free fishing tickets, transferring money, and so on.

Since 1918, the treasury was disbanded, and its functions were taken over by new financial bodies. Financing everything National economy country and the entire Soviet apparatus, accounting and budget work, leadership money circulation were transferred to the organized Treasury Financial Commission, and subsequently to the People's Commissariat of Finance and the People's Bank of the RSFSR, and then to the Ministry of Finance of the USSR and Union Republics, State Bank USSR and its territorial bodies.

Decree of the President of the Russian Federation dated December 8, 1992 No. 1556 and Decree of the Government of Russia dated August 27, 1993 No. 864 resolved the issue of reviving the treasury in Russia.

What is the treasury? Based on the name of this body, we can safely say that it deals with issues of the state treasury. The Federal Treasury of the Russian Federation has a wide range of management tools and sophisticated organizational structure. This is the most important authority in the financial sector of the Russian executive branch. The features of the work, functions, powers and procedure for managing the Federal Treasury will be discussed in detail in our article.

Types of budget execution

The state budget is executed in two ways: bank or treasury. In Soviet times, the first method was used. Funds collected from taxpayers were transferred to the account of the tax authority of the Bank of the RSFSR. Several times a week the Bank received information about the receipt of new payments. Next, the information was transferred to the USSR Ministry of Finance. All information was summarized according to the compiled budget classification.

The inconvenience of the banking system was the manifestation of difficulties with the transfer of information. The data was not operational and was often completely falsified. The Ministry of Finance itself did not have sufficient funds and capabilities to control the situation.

In 1992, the country switched to a new tax calculation system. The Federal Treasury began to play a larger role - the body that assumed responsibilities for the execution of budget funds. This authority began to play the role of an intermediary between budget recipients (the state) and taxpayers (citizens), on the one hand, and banking institutions on the other side. Here we should immediately identify the priority function of the body in question - control.

What is the treasury?

The answer to this question interests many. So, the Federal Treasury is an intermediary body in the entire financial system of the Russian Federation. This body controls the movement of budget funds - both the revenue and expenditure sides. This ensures the principle of unity of the budget fund. Moreover, the flow of taxes to the treasury is significantly accelerated, which contributes to the active development of the country’s entire financial system.

The Russian Treasury, as is already clear, is part of the Ministry of Finance of the Russian Federation. The main document of the authority under consideration is the General Ledger of the Financial Corporation - a non-normative act containing information about national income and expenses. The book is maintained on the basis of a special accounting plan, also approved by the Treasury. The data included in the plan represents an informal basis for generating reports on the execution of the national budget.

Thus, the Federal Treasury of the Russian Federation implements several main functions. Firstly, it takes into account all budget income and expenses. Secondly, it confirms budget obligations and implements an authorization letter for the right to make expenses. This way the authority authorizes expenses within established limits. Finally, the Treasury manages funds that come from taxpayers quickly and efficiently.

Based on the above, it can be concluded that the main purpose of the treasury system is to facilitate the optimal management of public resources in the form of financial funds.

Treasury in the system of the Ministry of Finance

The treasury system is hierarchical. It consists of three components. The first place here is occupied by the central link - the Main Directorate of the Football Club. This is the main body involved in the implementation of consolidated accounting of expenses and revenues of the federal budget. The second link is the regional Treasury department. It operates in regions, territories, republics and autonomous territories. All information and funds from regional authorities are transferred to the Main Directorate. Finally, the third link consists of city branches of the federal treasury.

The entire presented structure is part of the executive system of government, and it is subordinate to the government Ministry of Finance. There are not so many legal sources on the basis of which the body in question can work. These are the Budget Code of the Russian Federation and the Regulations “On the Federal Treasury of the Russian Federation”. Here it is worth highlighting the Constitution, as well as some by-laws - presidential decrees and government regulations.

In the system of the Ministry of Finance, the Treasury carries out law enforcement functions. It, in fact, only serves higher authorities, while acting as a kind of intermediary. In cooperation with federal authorities, the Treasury carries out its activities directly and through territorial institutions. In the regions, the body in question cooperates with local government, subject branches of the Central Bank, with governments or executive administrations, as well as with individual public associations.

Goals and objectives of the body

In order to better understand what the Treasury is, you should pay a little more attention to the primary goals and objectives of the body in question. According to government regulations, the key goal Federal system Treasury is the formation of a common information field for the activities of municipal and national structures related to the management of financial flows. In contrast to the simple banking system of budget execution, a system complicated by an intermediary, which is the Treasury of the Russian Federation, works much more efficiently. And information, as you know, is the source of any quality development.

The Federal Treasury provides effective cash services to a wide variety of entities. The purpose of the body in question is to maintain legality in the system of such services, as well as the constant modernization of the elements of this system. Calculations implemented within the framework of budget procedures should also be improved.

As an intermediary between subjects tax system and banks, the Federal Treasury is obliged to help ensure the reliability of the country's entire financial system. In addition, the basis for the effective implementation of personnel policies must be developed.

What tasks are assigned to the treasury body? The first and most important is ensuring transparency and legality in the execution of the budget. The actions of banks and authorities should be clearly visible to all concerned citizens. To ensure transparency, all information systems that have at least some relation to the management of budget funds must function efficiently. The use of new working technologies will help in this, which is also the task of the body. The authorities must monitor the improvement of the infrastructure for interaction with authorities aimed at implementing budget procedures.

Control and enforcement functions of the Treasury of Russia

The enforcement powers of the Russian Treasury are primarily related to the implementation of the federal budget. The body also services cash payments related to legal relations within the boundaries of the country’s budgetary sphere. In fact, the Treasury of the Russian Federation fulfills all its duties as an auxiliary body, a kind of intermediary.

The second important area in the activities of the Financial Treasury of Russia is control. Functions in this professional area can be associated both with solving problems within the budgetary sphere and with interaction with various private authorities - for example, audit or accounting firms. However, control alone is often not enough. It is often complemented by supervisory powers. We are talking about activities that do not involve significant interference in the economic functions of the subjects of the budgetary and financial process. Such activities are related only to monitoring the rule of law.

The functions of the Federal Treasury are constantly changing. They are supplemented, expanded and even eliminated. It all depends on the procedure for exercising legal powers, as well as on options for solving certain tasks that are directly assigned to a government department.

Authority powers

The Federal Treasury has a wide range of different powers. Based on Article 161 of the Budget Code of the Russian Federation, the main types of activities of the state authority in question should be characterized.

You need to pay attention to the following points:

Bringing consolidated budget schedules, established amounts of funding and limits of budget obligations to the main managers, managers and recipients of funds.
Maintaining records of budget execution operations.
Opening in credit institutions and banks of accounts for accounting of budgetary funds.
Formation, opening and maintenance of personal accounts of senior officials - managers and recipients.
Formation of a system for recording indicators of consolidated budget schedules, as well as boundaries budget obligations.
Maintaining a register of main managers and recipients.
Generation of operational information and reports on budget execution, as well as their subsequent transfer to Russian Ministry finance.
Receiving from managers of budget funds materials that may be needed to generate reports on the implementation of budget funds.
Distribution of revenues from taxes and fees between regional budget systems of the country.
Carrying out work on forecasting and cash planning of budget funds.
Ensuring current and preliminary control and supervisory activities over the conduct of operations related to budgetary funds.
Generalization of Russian legislative practice, making proposals for its modernization.
Formation and high-quality storage of information that constitutes a state secret.
Ensuring mobilization preparation of the FC system.
Interaction within the framework of their powers with domestic and foreign organizations.
Conclusion of government contracts for placing orders, performing work, providing services, etc.

Not all functions that are implemented by the management bodies of the Federal Treasury were outlined above. However, the general focus is obvious: control over the flow of budget funds, as well as mediation between subjects of the tax system and banking authorities.

Treasury structure

The system is controlled through three stages, each of which contains special organs. The first stage is called the central stage. All regional authorities are subordinate to it. The central apparatus includes 14 departments:

on budget accounting and reporting;
administrative, financial, legal and information management;
to ensure the state budget;
on control over the budgetary and financial sphere;
on modernization of functional activities;
on conducting audit activities (internal control) and assessing the effectiveness of the activities being implemented;
to ensure secrecy and information security;
on the development of budget payments;
on systematization and classification of existing information in the field of economics and social security;
on integration information systems in public finance.

The territorial bodies of the Federal Treasury system are scattered across 85 regions of the country. They constitute the second level of the Treasury structure. The regional authorities of the system under consideration should be considered in a little more detail.

Regional branches

What are the specifics of the work of territorial bodies of the treasury system? The operating procedure is determined by law, according to which regional branches carry out constant interaction with the central office. Any department is subject to the legal requirements of the center. Sometimes orders may come from other authorities. All of them must be fulfilled.

The law clearly defines the powers of regional treasuries. They are not much different from the federal ones, but have slightly different specifics. Here's what you should pay attention to here:

regional budget treasuries must implement financial execution of both federal and local budget. The responsibilities of FC representatives include monitoring the receipt and legal use of budget funds.
Refund, at the request of the Ministry of Finance of the Russian Federation, of funds that were excessively collected or paid untimely.
Collection, processing and transmission of information or reports on the execution of income to higher authorities.

Some powers of regional branches of the Treasury may be regulated by the laws of the constituent entities. The main requirement here is the absence of contradictions to the norms of federal legislation.

Functions of the Chairman of the Treasury

Having considered the question of what the treasury is, we should move on to the characteristics of its chairman. The head of the body is appointed and removed from the position by order of the Government of Russia. Candidates for the position are proposed by the Minister of Finance.

The head of the Federal Treasury is personally responsible for the implementation of the powers assigned to the body. The head has deputies who are appointed to the position on his recommendation, but by order of the Minister of Finance. The total number of deputies is limited by the Government. There is no point in giving an exact figure, because it changes periodically.

What powers does the head of the Federal Treasury have? Here's what needs to be highlighted here:

distribution of responsibilities between your subordinates (deputies);
submission of the necessary information to the Minister of Finance of the Russian Federation;
development of draft regulations on FC;
submitting for consideration proposals on the maximum number of employees of the apparatus and its territorial branches;
development of annual plans and forecast indicators on the activities of the financial company;
formation of plans for the working order in the Treasury;
resolving issues related to service in the treasury system;
approval of the structure of the body and staffing of the Main Office;
approval of the wage fund for employees of the central and regional offices;
development of provisions on the Certificate of Honor of the Treasury;
formation of projects on budget accounts of the Federal Treasury;
ensuring the implementation of all legal sources on which the functioning of the body in question is based.

It should be noted that the entire structure under consideration is a legal entity. It has its own seal, stamp and state-issued forms.

Chairman of the Treasury

Since October 2007, the position of head of the structure in question has been occupied by Roman Evgenievich Artyukhin. His predecessor was Tatyana Gennadievna Nesterenko - deputy State Duma first meeting and First Deputy Minister of Finance of the Russian Federation since October 2012.

What is known about the current head of the Federal Treasury? Roman Evgenievich was born in 1973 in the Moscow region. In 1995, he graduated from the Ordzhonikidze State Academy of Management. In 1998 he received a graduate diploma from the Moscow State Law Academy. From 1995 to 2005 Artyukhin worked in the main department of the Federal Treasury. Here he gained enough experience to head the body in 2007.

Roman Evgenievich is a candidate of legal sciences. In parallel with the implementation of his main work, Artyukhin heads the department of financial law at the University under the Government of the Russian Federation. He has the award "For Services to the Fatherland" of the second degree, as well as the Order of Honor.

Comments on filling out documents for opening a personal account in the Federal Treasury Department for Moscow

1. Application for opening a personal account (Appendix No. 2 to the order of the Federal Treasury dated October 7, 2008 No. 7n).

a) Date of Application, similar to date 30.12.2008 ;

b) Complete client name;

c) client’s TIN;

d) client checkpoint;

e) In the line “KOFK Code” indicate 7300 ;

f) In the line “Federal Treasury, body of the Federal Treasury” the following is indicated: U governing body F

f) In the line “Please open a personal account (type of personal account)” indicate the name of the personal account – "budget revenue administrator";

g) To the right of the name of the personal account it is indicated code the corresponding type of personal account (see the reverse side of the Application for opening a personal account) – "04";

h) The positions of the manager and chief accountant are indicated no reduction before the last name.

i) The application for opening a personal account is submitted on 1 sheet of A4 format (front and back).

j) Date of signing (at the bottom of the document).

2. Two cards of sample signatures (Appendix No. 3 to the order of the Federal Treasury of October 7, 2008 No. 7n). 1 card of sample signatures is certified by a notary.

Required fields:

a) On the line “Sample signature card No.” indicate serial number when recording signature cards in the client’s accounting department(if there is no accounting of cards in the accounting department - “No. 1”);

b) Date of the Sample Signature Card, similar to date indicated in the upper right corner (after the line “Form according to KFD”) - 30.12.2008 ;

V) Complete client name;

d) client’s TIN;

e) client checkpoint;

f) On the line “Legal address” you must put a space before the word Moscow;

f) In the “Phone” line, indicate the telephone number, taking into account the city code;

g) The name of the main manager of budget funds, the main administrator of the budget deficit, the main administrator of budget revenues;

i) In the line “KOFK Code” indicate 7300 ;

j) The line “Federal Treasury, body of the Federal Treasury” indicates: U governing body F Federal Treasury for Moscow (a space must be placed before the word Moscow);

j) The positions of the manager and chief accountant are indicated no reduction. Last name, first name and patronymic must be indicated fully. First and middle name after the last name.

k) The sample signature card is presented on 1 sheet of A4 format (front and back).

m) Date of signing (at the bottom of the document).

3. List of main managers, managers and recipients of budget funds, chief administrators and administrators of sources of financing the budget deficit, chief administrators and administrators of budget revenues of intra-city municipalities (local budget) (Appendix No. 1 to the order of the Federal Treasury of October 7, 2008 N 7n). Filled only

Required fields:

a) On the line “List No.” indicate serial number. At initial presentation - "1";

b) Date of Application, similar to date indicated in the upper right corner (after the line “Form according to KFD”);

c) In the line “Financial authority” indicate p complete

d) On the line “Name of the budget” indicate “ local»;

e) In the line “Name of the Federal Treasury body” the following is indicated: U governing body F Federal Treasury for Moscow (a space must be placed before the word Moscow);

f) In the line “KOFK Code” indicate 7300 ;

f) Serial number (column 1);

g) The name is indicated in full and abbreviated in the corresponding columns (2 and 3);

If the municipality has a subordinate institution, the full and abbreviated name is indicated in the line below in the corresponding columns (2 and 3). Column 5 indicates the full name of the superior participant in the budget process according to departmental subordination;

h) The positions of the manager and responsible executive are indicated no reduction. Initials must be indicated before the last name.

i) Date of signing.

4. Information on the standards for the distribution of revenues between budgets for 2009. Filled only intra-city municipalities.

Required fields:

a) The date of completion is indicated in the upper right corner (after the line “QFD Form”);

b) The line “according to OKPO” indicates the All-Russian Classifier of Enterprises and Organizations, which is a constantly updated list of unique identification codes assigned daily by the territorial bodies of the Federal State Statistics Service to all legal entities created in Russia, as well as to citizens registered as an individual entrepreneur.

c) On the line “Account number” indicate 40204 .

d) In the line “Financial authority” indicate p complete client name – name of the municipality;

e) On the line “Name of the budget” indicate “ local»;

f) In the line “Name of the Federal Treasury body” the following is indicated: U governing body F Federal Treasury for Moscow (a space must be placed before the word Moscow);

g) In the line “KOFK Code” indicate 7300 ;

g) Column 1 indicates the name of the budget classification code;

h) Column 2 indicates the budget classification code;

i) Column 3 indicates the standard (percentage) of contributions to the budget;

j) Column 4 indicates the budget type code;

j) OKATO code of the territory in which the standard applies;

k) Start date of the standard;

l) Expiration date of the standard;

m) The positions of the manager and responsible executive are indicated no reduction. Initials must be indicated before the last name.

o) In the “Phone” field, indicate the telephone number, taking into account the city code.

o) Date of signing.

All types of income are indicated, including subsidies, subventions and income from department “182” with full detail.

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?

During bank execution of the budget, taxpayers' funds were transferred to accounts 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.

At banking system financing of budget expenses 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 it establishes a special control structure—the treasury—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 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 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.

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 of the Russian Federation, territories, regions, autonomous entities, the cities of Moscow and St. Petersburg, cities (beyond with the exception of cities of regional subordination), districts and districts in cities.

The Federal Treasury (Treasury of Russia) is a federal executive body ( federal service), carrying out, in accordance with the legislation of the Russian Federation, 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 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 authorities executive power, executive power bodies of the constituent entities of the Russian Federation, local government bodies, Central Bank 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 in Central Bank 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;
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;
gets in in the prescribed manner 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 the 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;
confirms monetary obligations 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 professional training for 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;
give legal and individuals clarifications on issues related to the established scope 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 does not have the right to carry out activities in the established area legal regulation, except for 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 functions for 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.

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.

The Federal Treasury is 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.