The completion of budget execution operations in the current financial year is carried out in the manner established by the financial authority (the management body of the state extra-budgetary fund) in accordance with the requirements of this article.

2. Completion of operations by authorities Federal Treasury on distribution in accordance with Article 40 of this Code of revenues of the reporting financial year between budgets budget system Russian Federation and they are credited to the relevant budgets in the first five working days of the current financial year. These operations are reflected in the reporting on the execution of budgets for the reporting financial year.

3. Budgetary allocations, limits on budgetary obligations and maximum funding volumes for the current financial year cease to apply on December 31.

Until the last working day of the current financial year inclusive, the body implementing cash service execution of the budget, is obliged to pay the budget obligations authorized for payment in the prescribed manner within the limits of the balance of funds in the single budget account.

4. The balances of budget funds not used by recipients of budget funds that are not in a single budget account, no later than the last two working days of the current financial year, are subject to transfer by recipients of budget funds to a single budget account.

5. Interbudgetary transfers received in the form of subsidies, subventions and other unused as of January 1 of the current financial year interbudgetary transfers, having a designated purpose, with the exception of interbudgetary transfers, the source of financial support of which is budget allocations reserve fund President of the Russian Federation are subject to return to the budget revenue from which they were previously provided within the first 15 working days of the current financial year.

(see text in the previous edition)

(see text in the previous edition)

Acceptance by the chief administrator of budget funds of a constituent entity of the Russian Federation ( local budget), the budget of the state extra-budgetary fund, decisions on the presence (absence) of the need for interbudgetary transfers specified in paragraph one of this paragraph that were not used in the reporting financial year, as well as their return to the budget to which they were previously provided, when deciding on the availability of their needs are fulfilled no later than 30 working days from the date of receipt of the specified funds in the budget from which they were previously provided, in accordance with the report on the expenditures of the relevant budget, the source of financial support for which are the specified interbudgetary transfers, generated and submitted in the manner established by the chief administrator funds from the budget of a constituent entity of the Russian Federation (local budget), the budget of a state extra-budgetary fund.

(see text in the previous edition)

In accordance with the decision of the chief administrator of the budget of a constituent entity of the Russian Federation (local budget), the budget of a state extra-budgetary fund on the existence of a need for interbudgetary transfers received in the form of subsidies, subventions and other interbudgetary transfers that have a designated purpose, with the exception of interbudgetary transfers, the source of financial support which are budgetary allocations of the reserve fund of the President of the Russian Federation, not used in the reporting financial year, agreed upon with the relevant financial authority, the management body of the state extra-budgetary fund in the manner determined by them, funds in an amount not exceeding the balance of the specified interbudgetary transfers can be returned in the current financial year into the budget revenue to which they were previously provided, for financial support of budget expenditures corresponding to the purposes of providing the specified interbudgetary transfers.

(see text in the previous edition)

The procedure for making decisions provided for in paragraph four of this paragraph is established by regulatory legal acts of the Government of the Russian Federation, the highest executive body state power subject of the Russian Federation, municipal legal acts of the local administration regulating the procedure for the return of interbudgetary transfers, respectively, from state budgets off-budget funds of the Russian Federation, budgets of the constituent entities of the Russian Federation, budgets of territorial state extra-budgetary funds, local budgets.

(see text in the previous edition)

In the event that the unused balance of interbudgetary transfers received in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose, with the exception of interbudgetary transfers, the source of financial support of which is the budgetary allocations of the reserve fund of the President of the Russian Federation, is not transferred to the income of the corresponding budget, indicated funds are subject to recovery to the budget from which they were provided, in the manner determined by the relevant financial authority, the management body of the state extra-budgetary fund, in compliance with the general requirements established by the Ministry of Finance of the Russian Federation.

(see text in the previous edition)

Collection of unused interbudgetary transfers provided from federal budget, is carried out in the manner established by the Ministry of Finance of the Russian Federation.

5.1. Budgetary allocations of the reserve fund of the Government of the Russian Federation for the provision of financial assistance to the budgets of the constituent entities of the Russian Federation by decision of the Government of the Russian Federation are subject to increase in excess of the volumes provided for by the federal law on the federal budget for the current financial year, to the extent of subsidies not used as of January 1 of the current financial year and other interbudgetary transfers that have a designated purpose, returned to federal budget revenues and not taken into account when approving the total volume of federal budget revenues.

8. Balances of federal budget funds (budget of a constituent entity of the Russian Federation) in foreign currency, formed as of January 1 of the current financial year in accounts opened by the relevant financial authority in an authorized organization or other specialized organization, performing the functions of a general agent (agent) of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation for servicing state external debt obligations, are not subject to transfer to a single account of the corresponding budget and are used in the first ten days of January of the current financial year to make cash payments.

9. Balances of funds from the federal budget and the budget of a constituent entity of the Russian Federation, not used by recipients of budget funds, located in special accounts opened in accordance with the terms of agreements with international financial institutions, are not subject to transfer by recipients of budget funds to a single budget account and are subject to use by them in the current financial year for the same purposes.

At the end of last year, the Interdepartmental Coordination Council on State Financial Control in the Republic of Tatarstan approved the “Conclusion on the results of the analysis and systematization of violations and shortcomings identified by state financial control bodies.” The head of the Control and Audit Department of the Accounts Chamber of Tatarstan, Azat VALEEV, tells us what this document is.

Of course, the main task of state control bodies is to identify violations and shortcomings in the financial and budgetary sphere. However, this is only one side of the work of controllers. The second, no less significant, is the prevention of deviations from accepted standards and violations of laws. It is no secret that in some cases financial violations are committed due to ignorance of the new norms of budget legislation, therefore preventive and educational work is simply necessary.
In this regard, control activities pay special attention to work aimed at preventing violations. For this purpose, a Conclusion was prepared in Tatarstan, which systematizes the most common violations and shortcomings in the activities of budgetary institutions. The conclusion was prepared based on an analysis of the results of audits conducted by the Accounts Chamber, the Treasury Department of the Ministry of Finance of the Republic of Tajikistan, territorial departments of the FAS and Rosfinnadzor. This document is intended for managers and accountants of budgetary institutions. It contains over 400 specific examples characteristic violations and shortcomings. Information about them is systematized in the relevant sections and subsections; in some cases, links to regulatory documents are provided. Today we will look at typical violations in the execution of the budget for expenditures (Table 1), cases of inappropriate and ineffective use of budget funds (Tables 2, 3), violations in the field of state and municipal procurement (Tables 4, 5), as well as in the implementation of construction and repair work (Table 6). For ease of perception of information, all data is summarized in tables.

Table 1 Budget execution by expenditure

	Violation	Comments
	Failure to communicate (untimely delivery) to recipients of budgetary funds notifications about budgetary allocations, limits of budgetary obligations	According to Art. 221 Budget Code(as amended, came into force on January 1, 2008) the budgetary institution’s estimate is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of the budgetary institution, in accordance with the general requirements established by the Ministry of Finance of the Russian Federation. General requirements to the procedure for drawing up, approving and maintaining the budget estimate of a budgetary institution, approved by order of the Ministry of Finance of Russia dated November 20, 2007 No. 112n
	Violation established order drawing up and approving the budget estimate of a budgetary institution
	Adoption monetary obligations in excess of the reached limits of budgetary obligations

Table 2 Examples of ineffective spending of budget funds

	Violation(deficiencies)	Comments
	Lack of demand for equipment, inventory and other material assets purchased from budget funds	The principle of effectiveness and efficiency in the use of budget funds is prescribed in Art. 34 of the Budget Code. This principle means that when drawing up and executing budgets, participants budget process within the framework of the budgetary powers established by it, they must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using a certain budgeted amount of funds. The need for the recipient of budget funds to ensure the effective use of the budget allocations provided for him is also enshrined in Art. 162 Budget Code
	Payment for design and survey work that is not found in the future practical application
	Purchase of goods, works, services for state and municipal needs at prices significantly higher than the market average
	Distribution of equipment, inventory and other material assets acquired from budget funds, without analyzing actual needs, as a result of which material values are used ineffectively
	Education is overdue accounts receivable, failure to take measures to collect it
	Acquisition of inventory items not required to perform the functions assigned to the institution
	Non-use of budget funds received on the basis of an application for a long time
	Failure to utilize budget funds when there is a need for them
	Purchase of materials and equipment of inadequate quality
	Payment of penalties (fines) as a result of failure to take repayment measures accounts payable
	Failure to take into account the priority and feasibility of construction or reconstruction of a particular facility when allocating funds for capital investments, as a result of which the final result of the use of budget funds is not achieved

Table 3 Examples of misuse of budget funds

	Violation	A comment
	Use of budget funds for purposes that do not comply with the conditions for their receipt	The principle of targeting and targeted nature of budget funds is formulated in Art. 38 of the Budget Code. This principle means that budget allocations and limits on budget obligations are communicated to specific recipients of budget funds, indicating the purpose of their use. Failure to comply with this principle entails misuse of budget funds
	Payment for goods, works, services not according to the corresponding codes budget classification
	Unlawful transfer by the recipient of budget funds of cash balances from budget accounts to an off-budget account or to the accounts of legal entities
	Use of budget funds to pay for expenses not provided for in the budget of income and expenses
	Use of budget funds to pay for expenses that should be financed from extra-budgetary sources
	The use of budget funds to pay for work and services not related to the activities of a budgetary institution, to provide financial assistance to commercial and non-profit organizations or for their creation

Table 4 Violations when placing orders

	Violation	Examples/notes
	Failure to comply with the deadlines for publication in the official printed publication and posting on the official website of information about placing orders	A notice of an open auction is published in the newspaper 11 days before the closing date for filing applications for participation in the auction. According to Part 1 of Art. 33 of the Federal Law of July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” (hereinafter referred to as Law No. 94-FZ), a notice of an open auction is published in the official printed publication and posted on the official website no less than 20 days before the deadline for submitting applications for participation in the auction. There are also cases of untimely posting of trading protocols and requests for quotations on the official website, as well as publication of trading protocols in the official printed publication
	Inconsistency of the information contained in the tender (auction) documentation with the information specified in the notice of bidding	There are discrepancies between the tender documentation and the notice posted on the official website regarding the timing of the provision of services: According to part 6 of Art. 22 of Law No. 94-FZ, the information contained in the tender documentation must correspond to the information specified in the notice of an open tender
	Violations by members of the commissions of the procedure for selecting bidders, requesting quotations, unreasonable admission (or refusal of admission) of a procurement participant to participate in bidding, requesting quotations	The commission allowed a procurement participant to participate in the competition if, as part of the application, he did not submit an extract from the Unified state register legal entities. According to part 3 of Art. 25 of Law No. 94-FZ, an application for participation in a competition must contain an extract from the unified state register of legal entities received no earlier than six months before the date of posting on the official website of the notice of an open competition or a notarized copy of such an extract.
	Establishment in the competition documentation of criteria for evaluating applications for participation in the competition not provided for by Law No. 94-FZ	According to part 4 of Art. 28 of Law No. 94-FZ (as amended on March 1, 2009) in order to determine the best conditions for the execution of the contract proposed in applications for participation in the competition, the competition commission must evaluate and compare such applications based on the contract price and other criteria specified in the competition documentation . In this case, the criteria for evaluating applications for participation in the competition, in addition to the contract price, may be: – functional characteristics (consumer properties) or quality characteristics of the product; – the quality of work, services and (or) qualifications of the competition participant when placing an order for work or provision of services; – costs of operating the product; – costs of product maintenance; – terms (periods) of delivery of goods, performance of work, provision of services; – the period for providing a guarantee of the quality of goods, works, services; – the scope of providing quality guarantees for goods, works, and services. According to Part 6 of the above article, the use of other criteria for evaluating applications for participation in the competition is not allowed
	Publication in an official printed publication or placement on the official website on the Internet of information about placing orders, subject to such publication or placement in accordance with the legislation on placing orders, in violation of the requirements of Law No. 94-FZ	Absence in the notice of an open tender of the quantity of goods supplied, the volume of work performed, or services provided. According to paragraph 4 of part 4 of Art. 21 of Law No. 94-FZ, the notice of an open tender must indicate the subject of the state or municipal contract, indicating the quantity of goods supplied, the volume of work performed, and services provided. An exception is cases when, during a competition for the right to conclude a state or municipal contract for maintenance and (or) repair of machinery, equipment, provision of communication services, legal services It is impossible to determine the required number of spare parts for machinery, equipment, the scope of work, and services. The absence in the competition documentation of a procedure for assessing and comparing applications for participation in the competition, which does not make it possible to make the assessment of applications from competition participants objective. According to Part 4 of Article 22 of Law No. 94-FZ, competition documentation must contain the procedure for evaluating and comparing applications for participation in the competition
	Establishment of requirements for participants in placing an order not provided for by Law No. 94-FZ	The tender documentation for the subject of the competition “maintenance and supply of spare parts for motor vehicles” establishes requirements for participants in placing an order that are not provided for by Law No. 94-FZ. Namely: the organization must have a license to this type works However, according to Federal Law No. 128-FZ of August 8, 2001 “On licensing of certain types of activities,” activities related to the subject of the competition are not subject to licensing. Art. 11 of Law No. 94-FZ establishes an exhaustive list of requirements for participants in placing an order during bidding, and no one has the right to change or supplement it
	Conclusion of state and municipal contracts on conditions that do not correspond to the applications of procurement participants and bidding documentation or the announced conditions of the request for quotations	For example, the terms of the concluded contract regarding the end of the delivery period for goods and the payment procedure do not correspond to the conditions specified in the auction documentation:
	The method of placing an order does not comply with the law. Concluding state and municipal contracts with a single supplier (executor, contractor) without holding tenders or requesting quotes	The method of placing an order with a single supplier was incorrectly chosen when the amount of the order for the supply of goods (works, services) of the same name under one contract or several contracts (and other documents confirming the conclusion of a transaction) during the quarter exceeds size limit cash payments. Cases of placing an order with a single supplier (performer, contractor) are established in Art. 55 of Law No. 94-FZ. The method of placing an order by requesting quotes was used when the amount of contracts for the performance of goods (works, services) of the same name, subject to payment within one quarter, is more than 500 thousand rubles.
	Failure to enter information about state and municipal contracts into contract registers	Customers do not always send (or send, but not in a timely manner) information about contracts, including information about the execution (termination) of a contract, to the bodies authorized to maintain a register of state (municipal) contracts. The procedure for entering information into contract registers, as well as the procedure for maintaining registers, is established by Art. 18 of Law No. 94-FZ, Decree of the Government of the Russian Federation of December 27, 2006 No. 807
	Lack of a local legal act defining the work procedure of commissions for placing orders	According to part 2 of Art. 7 of Law No. 94-FZ, the customer, the authorized body must decide to create a commission for placing orders, determine its composition (including the chairman) and the procedure for work
	Absence (inadequate maintenance) of a register of purchases made without the conclusion of state and municipal contracts	According to Art. 73 Budget Code budgetary institutions are required to maintain registers of procurement carried out without concluding state (municipal) contracts, which must contain the following information: – short name of the purchased goods, works and services; – name and location of suppliers, contractors and service providers; – price and date of purchase

Table 5 Execution of state and municipal contracts

	Violation	Examples/notes
	Unlawful change in the terms of state (municipal) contracts	Contracts unlawfully change the quantity (volume) of goods (work, services) and, accordingly, the price per unit, the delivery time of goods (performance of works, services)
	Exceeding the established advance limit	According to the opinion of the Ministry of Economic Development of Russia (letter dated May 2, 2007 No. 6121-АШ/Д04 “On measures to prevent adverse consequences from the actions of unscrupulous suppliers (contractors, performers) under state and municipal contracts”), the establishment of advance payments under state or municipal contracts is the right, but not the obligation of the customer, the authorized body (unless otherwise provided by the legislation of the Russian Federation). Taking into account the fact that receiving an advance payment is in some cases the main purpose of concluding a contract on the part of an unscrupulous supplier (contractor, performer), the need to transfer an advance payment should be carefully analyzed in each specific case
	Violations of the terms of state (municipal) contracts, both on the part of suppliers (contractors, performers) and on the part of customers	For example: – untimely payment by the customer for goods supplied, work performed, services rendered; – delivery and acceptance of goods with characteristics, quantities and prices that do not comply with the terms of the contract; – violation of the terms of delivery of goods, performance of work, provision of services established by the contract
	Lack of control on the part of the customer over the fulfillment of obligations under contracts. Failure to file claims against suppliers (contractors, performers) who have violated contract deadlines	In case of improper fulfillment of the terms of the contract, customers do not always present claims to the contractor for damages and payment of penalties for each day of delay in case of non-compliance with the deadline for delivery of work established by the terms of the contract

Table 6 Repair, construction and installation work

	Violation
	Financing of capital investments in the absence of approved design and estimate documentation
	Overestimation of physical volumes of work (including payment for work and costs that were not actually carried out), repeated payment for the same work
	Payment by the customer for work and costs not provided for in the contract and design and estimate documentation
	Failure of the contractor to comply with design decisions (failure to comply with work technology, unreasonable replacement of some types of materials with others, failure to perform certain hidden work)
	Overestimation of costs for unforeseen work, costs for the construction of temporary buildings and structures, additional costs when carrying out work in winter
	Payment by the customer of the cost of materials in acts of completion without confirmation of the actual cost in the case when their cost exceeds the regional average prices, which does not comply with clause 4.24 of the Cost Determination Methodology construction products on the territory of the Russian Federation, approved by Decree of the State Construction Committee of Russia dated March 5, 2004 No. 15/1
	Carrying out capital works (reconstruction) under the guise of current and major repairs
	Non-compliance of contracts with legal requirements (violation of paragraph 2 of Article 743 Civil Code: in the contract construction contract the condition on the composition and content of the technical documentation for construction and the conditions on which of the parties and within what time period is obliged to submit the specified documentation are not included; the procedure and terms for providing a quality guarantee and the terms for detecting hidden defects in constructed objects have not been determined)
	Conclusion of contracts (agreements) with contractors who do not have a license to carry out the relevant work
	Failure to comply with the standard construction duration determined by the design documentation
	Operation of a building without an acceptance certificate for the completed construction of the facility by the acceptance committee, signed by representatives of Gosstroynadzor and other interested bodies, permission to put the facility into operation, which may pose a danger to the life and health of people

Russian Prime Minister Dmitry Medvedev announced the need to toughen penalties for governors for failure to use budget subsidies. According to him, regional heads must bear personal responsibility. “A number of decisions taken recently indicate that not in all cases this kind of sluggishness and ineffective work should be forgiven. Therefore, firstly, I urge all governors to think about how they will implement these rules,” Medvedev said.

At a meeting with deputy prime ministers of the Russian Federation, Prime Minister Dmitry Medvedev heard information from Deputy Prime Minister Dmitry Kozak, who reported that as of January 1, the regions did not use 72.2 billion rubles. federal subsidies allocated to them in 2015 428 billion. According to budget legislation, in case of violation of the terms of the agreement on the allocation of subsidies, the region must pay a fine and eliminate the shortcomings. Subjects of the Russian Federation must return unused funds before April 1.

In connection with this information, Medvedev proposed tightening the personal responsibility of governors for the ineffective use of federal subsidies. He called for every leader of “our territories, our region, region, republic to feel personal responsibility for all financial decisions that he makes, including the use of federal funds.” “Very often our colleagues think this way: if we don’t use it this year, we’ll use it next year, they’ll forgive us, they’ll reschedule if we’re late, they’ll decide to relax the rules, and so on. I want to draw your attention: enough is enough. AND whole line recent decisions indicate that not in all cases this kind of sluggishness and ineffective work should be forgiven. Therefore, firstly, I urge all governors to think about how they will implement these rules,” Medvedev said.

According to him, in the event of violations of financial discipline by regional authorities, the Russian government will “come up with appropriate proposals, as was done in relation to, for example, dilapidated housing, which is well deserved and objective.”
Let us recall that earlier, for disrupting the program of relocating citizens from emergency housing, the governor of the Trans-Baikal Territory, Konstantin Ilkovsky, was dismissed, and the head of Karelia, Alexander Khudilainen, was reprimanded.

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Transbaikal region

The President dismissed the Governor of the Trans-Baikal Territory, Konstantin Ilkovsky. The formal reason for the dismissal was Ilkovsky’s personal statement “about early termination powers." However, one of the real reasons for the resignation was a breakdown in the region federal program for the relocation of citizens from emergency housing. Experts talk about a whole range of problems that led to Ilkovsky’s dismissal. Vladimir Putin appointed the speaker of the regional legislative assembly, Natalya Zhdanova, as acting governor.

Republic of Karelia

The head of Karelia, Alexander Khudilainen, was reprimanded by Russian President Vladimir Putin. This is due to violations committed by Khudilainen during the implementation of the program to resettle citizens from dilapidated housing. Earlier, the Minister of Construction of the Russian Federation, Mikhail Men, reported to the President about the problems in implementing this program in Karelia and Transbaikalia. Putin then demanded to find out the state of affairs in the regions and make decisions, including “personnel matters.” Today Putin dismissed the Transbaikal governor Konstantin Ilkovsky.

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  Rostov Governor Golubev signed an agreement on the construction of the world's largest linseed oil plant

The ninth spring session of the Sakhalin Regional Duma began with a joint meeting of two committees - on social policy and budget and taxes. It reviewed the report of the Chamber of Control and Accounts (CAC) on the results of an audit of the use of budget funds aimed at implementing the subprogram to improve the quality and accessibility of preschool education within the framework of the relevant state program for 2014 and nine months of 2015.

The audit included the regional Ministry of Education, the relevant units of local government bodies of Kholmsky, Tymovsky, Nogliki districts, Yuzhno-Sakhalinsk, as well as some preschool institutions, regarding the efficiency of using budget funds. In general, it was revealed that the main tasks of the subprogram correspond to the directions public policy in the field of education, determined by the strategy of social and economic development Sakhalin region for the period until 2025.

At the end of 2014, the indicator “availability of preschool education at the age of 3 to 7 years” reached 100 percent, i.e. All children of this age are provided with places in kindergartens. At the same time, it was noted that some municipalities, in the absence of a need for a subvention, did not promptly make proposals to reduce planned allocations, which did not allow the Ministry of Education to redistribute budget funds for other purposes. As a result, by the end of 2014, 83 million rubles. remained unclaimed. The amounts allocated for the implementation of educational programs in short-stay groups for preschool children have not been fully used. Unclaimed funds were returned to the budget.

In addition, a violation of the deadlines for commissioning two kindergartens in the Nogliki and Kholm city districts was noted.

As a result, the PSC report was taken into account. However, deputies noted several problems that have long been awaiting solutions. In particular, the delivery of children to kindergartens from remote populated villages and towns. Bus service there is not regular, and therefore mothers are forced to stay at home with their children, while new preschool institutions are being built in city kindergartens.

It was also noted that it is inadmissible to fail to utilize budget funds, given the conditions budget deficit. To do this it is necessary to determine priority areas and strengthen control over their effective use.

At the same time, committee members noted with satisfaction that the “Warm Windows” subprogram was successfully implemented. Now it's time to tackle the facades of preschool institutions.

In addition, according to deputies, it is now necessary to think about a problem that may arise very soon - the lack of school places, because today's kindergarteners will soon sit at school desks, and their number remains at the level of the 90s, when the country experienced a period of demographic crisis. recession.

Issues of efficient use of budget funds are always of great importance in the implementation of state (municipal) financial control. Let us recall that the principle of efficient use of funds given in Art. 34 of the Budget Code of the Russian Federation, means that when drawing up and executing budgets, participants in the budget process, within the budgetary powers established by them, must proceed from the need to achieve specified results using the least amount of funds or achieve the best results using the amount of funds determined by the budget.

Apart from the indicated article, there is not a single normative document, which answers the question of what is ineffective use of funds. Moreover, neither the Ministry of Finance nor legislators bothered to develop and approve criteria for that same efficiency. In other words, any inspector, when conducting a control activity, determines the degree of effectiveness or ineffectiveness of the use of funds based solely on his own understanding of the term. In this article we will provide an overview of several court decisions related to control activities in which auditors identified cases of ineffective use of funds. We hope that the material will be of interest to our readers.

Is it possible to apply the provisions of Art. to budgetary and autonomous institutions? 34 BC RF?

As we have already noted, Art. 34 of the Budget Code of the Russian Federation establishes the principle of effectiveness and efficiency in the use of budget funds, which means that when drawing up and executing budgets, participants in the budget process within the established budgetary powers must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using a volume determined by the budget funds.

By virtue of Art. 6 of the Budget Code of the Russian Federation, recipients of budget funds (funds from the corresponding budget) are a government body (state body), a management body of a state extra-budgetary fund, a local government body, a local administration, a government institution under the authority of the main manager (manager) of budget funds, having the right to receive and (or) fulfill budgetary obligations on behalf of a public legal entity at the expense of the corresponding budget.

Since neither budget nor autonomous institutions are not recipients of budget funds, the requirement to comply with Art. 34 of the BC RF, the principle of efficiency cannot be applied to them. This conclusion was reached by the Ninth Arbitration Court of Appeal in decisions dated December 1, 2015 No. 09AP-42351/2015, 09AP-42588/2015.

In addition, in paragraph 23 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 No. 23 “On some issues of application arbitration courts norms of the Budget Code of the Russian Federation" is explained: when assessing compliance by participants in the budget process with this principle, courts must take into account that participants in the budget process, within the framework of implementing the tasks assigned to them and within the limits of budget funds allocated for certain purposes, independently determine the need, feasibility and economic justification for committing a specific expense operation. In this regard, specific expense transaction can be recognized as ineffective use of budget funds only if the control body will prove

It turns out that in order to draw a conclusion about the ineffective use of funds, the auditor must collect and attach to the report documentary evidence confirming the fact of the violation.

Is paying fines and penalties an ineffective measure?

The subject of the proceedings in the AS ZSO (Resolution dated October 6, 2015 No. A27-20425/2014) was a complaint from the Federal State Institution “Main Bureau of Medical and Social Expertise in the Kemerovo Region” (hereinafter referred to as the institution) to the Territorial Office of Rosfinnadzor in the Kemerovo Region (hereinafter referred to as the institution) in the section - management).

Based on the results of the audit of the financial and economic activities of the institution for 2013, an act dated July 10, 2014 was drawn up, from the content of which it follows that in violation of the requirements of Art. 34, 162 of the Budget Code of the Russian Federation, federal budget funds in the amount of 90,611 thousand rubles. sent by the institution to pay a fine for late return of rented premises (RUB 27,312 thousand), interest for the use of someone else’s in cash(38,055 thousand rubles) and for late payment for reimbursement of utilities and operating services (9,244 thousand rubles), state fees for legal costs (16,000 thousand rubles).

Let us remind you that a penalty (fine, penalty) is recognized as determined by law or contract sum of money which the debtor is obliged to pay to the creditor in case of non-fulfillment or improper execution obligations, in particular in case of delay in performance. Upon a request for payment of a penalty, the creditor is not obliged to prove the infliction of losses on him (Clause 1 of Article 330 of the Civil Code of the Russian Federation). An agreement on a penalty must be drawn up in writing, in otherwise it is invalid (Article 331 of the Civil Code of the Russian Federation).

In accordance with Part 1 of Art. 395 of the Civil Code of the Russian Federation for the use of someone else’s funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or savings at the expense of another person, interest on the amount of these funds is subject to payment. It should be noted that, unlike a penalty, interest on the use of someone else’s funds can be collected even if the specified condition is not included in the agreement (contract).

Based on the inspection report, the department issued a presentation dated 08/07/2014 No. 50, in which the institution was asked to take measures to eliminate the causes and conditions conducive to the commission of violations identified by the inspection within 30 days from the date of receipt of the statement. Disagreeing with the inspectors' conclusions, the institution went to court.

In refusing to satisfy the institution’s request to invalidate the above-mentioned submission, the courts relied on this. Established Art. 34 of the Budget Code of the Russian Federation, the principle of efficient use of budget funds means that when drawing up and executing budgets, participants in the budget process, within the framework of the budgetary powers established by them, must proceed from the need to achieve given results using the least amount of funds (frugality) and (or) the need to achieve the best result using the volume of funds (effectiveness) determined by the budget.

According to Art. 162 of the Budget Code of the Russian Federation, the recipient of budgetary funds ensures the effectiveness and targeted nature of the use of the budgetary allocations provided for him.

Based on the meaning and content of these legal norms, the courts noted that the costs of paying a fine for late return of the rented premises, interest for the use of other people’s funds and for late payment for reimbursement of utilities and operating services, as well as legal expenses are not considered a given result of the institution’s activities, and expenses for these needs are ineffective.

Taking into account the above, the amounts of any fines and penalties paid by the recipient of budget funds may be considered ineffective.

Payment for travel on a business trip in excess of the established amount

According to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses associated with business trips to persons who have concluded employment contract about working in federal government agencies, employees of state extra-budgetary funds of the Russian Federation, federal government institutions are determined by regulatory legal acts of the Government of the Russian Federation. In turn, the procedure and amount of reimbursement of expenses associated with business trips to persons who have entered into an employment contract to work in state bodies of the constituent entities of the Russian Federation, employees of state institutions of the constituent entities of the Russian Federation, persons working in local governments, employees of municipal institutions are provided for by the regulatory legal acts of the bodies state authorities of the constituent entities of the Russian Federation, local governments. The procedure and amount of reimbursement of expenses related to business trips to employees of other employers are determined by a collective agreement or local regulations, unless otherwise specified. Labor Code, others federal laws and regulatory legal acts of the Russian Federation.

Taking into account the above, we note that state (municipal) institutions, when sending employees on business trips, are required to be guided by compensation standards travel expenses, approved by the Government of the Russian Federation, government bodies of the constituent entities of the Russian Federation or local government bodies. To independently establish such standards even at the expense of funds received from income-generating activities, they not entitled.

For example, for federal government civil servants, expenses for business trips are reimbursed according to the standards given in paragraph 21 of Decree of the President of the Russian Federation of July 18, 2005 No. 813 “On the procedure and conditions for business trips of federal government civil servants.” For persons who are not federal civil servants, but working in institutions financed from the federal budget, expenses for business trips are reimbursed in the amounts established by Decree of the Government of the Russian Federation dated October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips in the territory of Russian Federation, employees of organizations financed from the federal budget" (hereinafter referred to as Resolution No. 729).

When checking the correctness of reimbursement when sending employees on business trips, inspectors always pay attention to compliance with established standards. So, according to paragraphs. “c” clause 1 of Resolution No. 729, travel expenses to the place of business trip and back to the place of permanent work are reimbursed in the amount actual expenses, confirmed by travel documents, but not higher than the cost of travel:

• by rail - in a compartment carriage of a fast branded train;
• by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;
• by air - in the economy class cabin;
• by road - in vehicle for general use (except taxis).

However, it should be noted that by virtue of clause 3 of Decree No. 729, expenses exceeding the amounts established by clause 1 of this document, as well as other expenses associated with business trips (provided that they were made by the employee with the permission or knowledge of the employer) are reimbursed by organizations at the expense of savings allocated from the federal budget for their maintenance, and at the expense of funds received by organizations from business and other income-generating activities. activity income. Consequently, an institution has the right to exceed established standards with the permission or knowledge of the head of the institution. However, such expenses may be recognized ineffective.

The Resolution of the Ninth Arbitration Court of Appeal dated 02/01/2016 No. 09AP-55065/2015 considered the complaint of the Federal State Treasury Institution “Directorate for the Construction and Operation of Rosgranitsa Facilities” (hereinafter in the section - institution) to Rosfinnadzor regarding the invalidation of the order dated 06/04/2015 No. AS -03-24/3438.

As established by the court, Rosfinnadzor, from 03/11/2015 to 04/07/2015, conducted an audit of the use of federal budget funds in 2013 - 2014, including those aimed at implementing the federal target program « State border Russian Federation (2012 - 2020)" ( Government program Russian Federation “Ensuring state security”), in the Institution.

During an audit of the use of federal budget funds in 2013 - 2014, Rosfinnadzor identified facts of acceptance and reimbursement of expenses to employees for the period to and from the place of business travel at the actual cost of air travel in business class cabins and reimbursement of expenses for the use of lounges for officials and delegations at airports (VIP lounges), as well as unreasonable reimbursement of travel expenses to and from work for persons whose work is traveling in nature, without approval of the procedure and amount of reimbursement of travel expenses for employees by local regulations institutions.

Thus, during the audit, it was revealed that during the audited period, the expenses of employees of the institution for travel to the place of business trip and back were accepted and reimbursed at the actual cost of air travel in business class cabins and the expenses of using the lounges of officials of delegations at airports (VIP lounges) were reimbursed ).

In connection with the above, Rosfinnadzor concluded that the institution violated the principle of efficient use of budget funds established by Art. 34 BC RF.

Based on the results of the consideration of the case, the court concluded that the institution in 2013-2014 violated the principle of efficient use of budget funds established by Art. 34 of the Budget Code of the Russian Federation, in terms of acceptance and reimbursement to employees of travel expenses to and from the place of business travel at the actual cost of air travel in business class cabins and reimbursement of expenses for using the lounges of officials of delegations at airports (VIP lounges).

At the same time, the court noted that clause 1 of Government Resolution No. 729 provides for reimbursement of travel expenses to the place of business travel and back in the amount of actual expenses confirmed by travel documents, but not higher than the cost of air travel in an economy class cabin.

Thus, payment of expenses of this category must be made regardless of the category of the institution’s employees.

When considering the institution’s argument about the consent of a higher authority (Rosgranitsa) to reimburse travel expenses to the place of business trip and back in business class, the court took into account that the institution sent memos long before sending employees on a business trip, and also without attaching supporting documents of absence of economy class air tickets, or the impossibility of acquiring them. In addition, the memos do not contain information about the person traveling, the place and time of the business trip, as well as information substantiating the actual reasons for the need for business class flights, etc.

Taking into account the fact that the reports are based on the personal desire of the head of the institution to fly business class, and also taking into account the lack of documents confirming the impossibility of purchasing economy class tickets, which is expressly provided for by Resolution No. 729, the institution’s reference to the consent of Rosgranitsa was rejected by the court.

Thus, paying the cost of both travel and accommodation in business trip exceeding the established standards without attaching supporting documents of the absence of tickets according to the established standards (according to established value residence or in the case of not living in a one-room room) or the impossibility of acquiring them may be considered ineffective.

In conclusion, we note once again: when assessing the compliance of participants in the budget process with this principle, the courts must take into account that participants in the budget process, within the framework of implementing the tasks assigned to them and within the limits of budget funds allocated for certain purposes, independently determine the need, feasibility and economic justification for carrying out a specific expenditure transaction . In this regard, a specific expenditure operation can be recognized as an ineffective expenditure of budget funds only if the control body will prove that the tasks assigned to the participant in the budget process could be completed using less funds or that, using the amount of funds determined by the budget, the participant in the budget process could achieve a better result.