21. Reporting and auditing by the Bank of Russia reporting year) The Central Bank of the Russian Federation is established from January 1 to December 31 inclusive. The Central Bank of the Russian Federation annually no later than May 15

- specialized structural divisions of the Central Bank, which are military institutions. They are guided in their activities by the charters and regulations on field institutions of the Bank of Russia, approved by a joint decision of the Central Bank of the Russian Federation and the Ministry of Defense.

The system of field institutions serves to make the calculations of the Ministry of Defense independent of the system of commercial banks, as well as to preserve state secrets.

For the first time military banking institutions appeared in Russia during the years of the Russian-Turkish war (1877-1878) in the form of field offices. IN recent history their creation dates back to 1937 - as structural divisions of the State Bank of the USSR.

Field institutions implement the following functions:

• settlements between the Ministry of Defense and enterprises and organizations of various sectors of the economy for weapons, military equipment, various types of property, products and services;
• servicing the budget of the Ministry of Defense, allocating funds to military units, institutions and organizations according to the estimates of the Ministry of Defense, conducting operations with these funds;
• storage of free funds of military units, enterprises and organizations of the Ministry of Defense, non-cash payments, lending to unitary enterprises, construction organizations and military trades;
• providing departments with cash to pay salaries, allowance and other calculations of military units with personnel.

Field institutions are not independent legal entities and act in accordance with powers of attorney issued by the Central Bank.

Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” defines an exhaustive range of persons that a field institution can serve: military units, institutions and organizations of the Ministry of Defense of the Russian Federation, as well as other state bodies; legal entities that ensure the security of Russia; individuals residing in the territories of facilities serviced by field institutions, in cases where the creation and operation of territorial institutions of the Central Bank is impossible.

According to the law, the activity of the field divisions of the Central Bank should be regulated by the regulation on the field institutions of the Bank of Russia, approved by a joint decision of the Central Bank and the Ministry of Defense. However, by the fall of 2011, this provision had not been officially adopted, so this type of unit has a dual subordination: in accordance with the principle of independence of the Bank of Russia, field institutions on banking issues are subordinate only to the Central Bank, but, being military structures, in other matters they are obliged to follow the orders of the military department .

See what "Field institutions of the Bank of Russia" is in other dictionaries:

FIELD INSTITUTIONS OF THE BANK OF RUSSIA- one of the structural elements of the Bank of Russia system. P.u.b.r. are military institutions and are guided in their activities by military regulations, as well as. Regulations on field institutions of the Bank of Russia, approved by a joint decision of the Bank ... ... Legal Encyclopedia

FIELD INSTITUTIONS OF THE BANK OF RUSSIA Law Dictionary

Field institutions of the Bank of Russia- are military institutions and are part of a single centralized system of the Bank of Russia with a vertical management structure. Field institutions of the Bank of Russia carry out banking operations in accordance with the Federal Law On the Central ... ... Wikipedia

FIELD INSTITUTIONS OF THE BANK OF RUSSIA- military institutions that are part of a single centralized system of the Bank of Russia with a vertical management structure. In their daily activities, they are guided by the military regulations and the Regulations on field institutions of the Bank of Russia, approved ... ... Financial and Credit Encyclopedic Dictionary

FIELD INSTITUTIONS OF THE BANK OF RUSSIA- one of the structural elements of the Bank of Russia system. P.u.b.r. are military institutions and are guided in their activities by military regulations, and so on. Regulations on field institutions of the Bank of Russia, approved by a joint decision of the Bank ... ... Encyclopedic Dictionary of Economics and Law

field institutions of the Bank of Russia- one of the structural elements of the system of the Central Bank of the Russian Federation; are military institutions and are guided by charters, as well as the Regulations on field institutions of the Bank of Russia, approved by a joint decision of the Central Bank of the Russian Federation and the Ministry of Defense of the Russian Federation. Intended for… … Big Law Dictionary

Some time ago, there was a tendency to transfer the accounts of federal treasury bodies for providing troops with settlements from the field offices of the Bank of Russia to cash settlement centers and other credit institutions. In my opinion, such an approach to the material support of the troops does not have sufficiently weighty justifications.
Field institutions of the Bank of Russia have been created and deployed in accordance with the tasks of defense and the socio-economic conditions of the respective territories in accordance with the Federal Law "On Defense". They are intended for banking services to military units, institutions and organizations of the Ministry of Defense, as well as other state bodies and legal entities that ensure the security of the Russian Federation. By decrees of the President of Russia, it was established that banking services for all these bodies and forces are provided by field offices of the Bank of the Russian Federation.
The Budget Code and the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” establish that the Bank of Russia services budget accounts and that funds federal budget and state off-budget funds are kept in the Bank of Russia.
It should not be forgotten that one of the main tasks of the field institutions of the Bank of Russia, as well as the Armed Forces, is the readiness to perform their functions in the conditions of combat operations. Today, the monetary circulation of Russia operates in difficult conditions, characterized by a certain continuation of processes in the economy and the banking system, deformation payment system countries. Non-payments remain, barter is used in settlements. Foreign currency, mainly the US dollar, is used for the accumulation of savings by Russian citizens, and also serves a very significant part of criminal and shadow activities, monetary surrogates are used.
When crises occur, the reliability of the entire monetary system, and it is during these periods that the role and volume of operations performed through cash increase. In times of wars, socio-political upheavals, the importance of cash in carrying out daily calculations and ensuring the functioning of the monetary system comes to the fore. This trend is seen in the examples of many countries around the world.
To ignore all this is at least short-sighted.
It follows from this that federal budget funds in the section relating to the maintenance of military units, institutions and organizations of the Ministry of Defense and other state bodies and forces ensuring the security of the state should be on the accounts of the federal treasury bodies, namely in the field institutions of the Bank of Russia. That is why the emerging trend of transferring the accounts of federal treasury bodies to provide troops with non-cash payments (in some cases, cash) from field institutions of the Bank of Russia to the RCC and other credit institutions, in my opinion, is detrimental. Its consequences will negatively affect the quality of banking services for the troops. During the period of mobilization deployment and in wartime, they will be cut off from the financial flows intended to ensure their actions.

Ya.A. Geivandov. Field institutions of the Central Bank of the Russian Federation: features of the legal status(article was written in November 1997 – January 1998 . and published in the journal "Money and Credit". - No. 4. - 1998 - S. 58-63)

Field institutions are the oldest institutions that provide troops with cash and organize money circulation in the interests of the defense and security of the Russian state. Back in the years of the Russian-Turkish war (1877 - 1878), military field cash desks and field treasuries were created, which were entrusted with the functions of issuing cash to the troops, accepting deposits, etc. Since 1939, field institutions of the State Bank The USSR (now field institutions of the Central Bank of the Russian Federation) perform the functions of specialized units that are part of the unified system of the Bank of Russia.

Field institutions of the Bank of Russia carried out and carry out banking services for military units and other military formations, wherever they were in the past, for example, on the fronts of hostilities, in groups of Soviet troops in other countries (for example, in Germany, Hungary, Poland, Czechoslovakia, Austria, Romania) or in the present (in remote areas, in closed administrative territorial entities, abroad).

In progress economic reforms In the 1990s, many bodies and forces that ensure the defense and security of the Russian Federation ended up being banked in commercial banks, where they opened bank accounts. Significant budgetary funds allocated for defense and security purposes passed through commercial banks. At the same time, the negative phenomena that arose in the process of settlement and cash services for military formations by commercial banks required the creation of more reliable guarantees for the independence of these formations from financial stability and commercial activities of credit organizations. At the same time, it was taken into account that the proper financing of the Armed Forces and other military formations, as well as bringing budgetary funds to each military unit, a particular serviceman, is the most important guarantee of national security and the observance of the rights and legitimate interests of servicemen. In addition, it was taken into account that a significant proportion of public spending on defense and security is information constituting a state secret (Article 5 of the Law of the Russian Federation of July 21, 1993 "On State Secrets", paragraph 54 of section 2 of the Presidential Decree of November 30, 1995 No. 1203 "On approval of the list of information classified as state secrets" (as amended on January 24, 1998) It is also important that the state's ability to directly interfere in the economic activities of specific credit institutions is limited by the current federal law. Therefore, the safest and most effective from the point of view of ensuring the interests of national security was recognized as banking services for military formations and bodies that ensure the security of the Russian Federation through the field offices of the Bank of Russia.

For the first time in the legislation of the Russian Federation, the legal norms governing the activities of field institutions of the Bank of Russia as an integral part of unified system Bank of Russia, their legal status, their tasks and the functions they perform were enshrined in the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" as amended in 1995 (hereinafter referred to as the Federal Law).

Field institutions, like other territorial institutions of the Bank of Russia, do not have the status of a legal entity and act on behalf of the Bank of Russia by proxy. At the same time, they cannot make decisions of a regulatory nature, as well as issue guarantees and guarantees, promissory notes and other obligations without the permission of the Board of Directors of the Bank of Russia (Article 84 federal law). Unlike the main territorial departments and national banks, field institutions of the Bank of Russia have a special (dual) position. On the one hand, they are an integral part of the Bank of Russia and, when carrying out banking activities, act independently of any state authorities, reporting exclusively to the Central Bank of the Russian Federation. On the other hand, field institutions - military institutions, are staffed by military personnel, are guided by military legislation and comply with the established procedure for passing military service, suggesting the operation of the principle of unity of command. In addition, the field institutions of the Bank of Russia, unlike the main departments (national banks) of the Bank of Russia, as a rule, do not perform the functions of banking supervision and control. Their activities are connected with the organization of money circulation, issue of money, settlement and cash services and with the implementation of other banking operations. In addition, unlike other territorial institutions of the Bank of Russia, field institutions, as part of the Russian troops, can be deployed on the territories of foreign states and perform the tasks of banking services for the military formations of the Russian Federation there.

The main functions of the field institutions of the Bank of Russia are banking services for legal entities and individuals; carrying out, with the permission of the Bank of Russia, the issue of cash, as well as the organization of money circulation in connection with the activities of the persons they serve. All the above circumstances make it possible to single out the field offices of the Bank of Russia into an independent group of territorial branches of the Bank of Russia.

In exercising the functions assigned to them, the field institutions of the Bank of Russia, it seems, can and should carry out all types of banking operations provided for by federal legislation that the organizations they serve need: attracting funds from individuals and legal entities served by the field institutions of the Bank of Russia into deposits ( on demand and for a fixed period) on the terms determined by the Bank of Russia; opening and maintaining bank accounts of legal entities; making settlements on behalf of legal entities and individuals; cash services for individuals and legal entities in cases provided for by law; implementation currency transactions; lending to service organizations that ensure the defense and security of the Russian Federation in accordance with applicable law and procedure, established by the Bank Russia.

By decision of the Bank of Russia, field institutions may be entrusted with carrying out other banking operations provided for by federal legislation. Thus, according to the letter of the Bank of Russia dated June 25, 1997 No. 26-3-2/1469, the opening of a subcorrespondent account for a branch of a credit organization of the Russian Federation in the city of Baikonur is carried out by a field office of the Bank of Russia. At the same time, the opening of subcorrespondent accounts for branches of Russian credit institutions is carried out in accordance with the rules for opening accounts in force in the Russian Federation and on the basis of a letter from the Department for Licensing Banking and Audit Activities of the Bank of Russia on the inclusion of a branch in the Book state registration credit institutions and assigning it a serial number.

Under special conditions, when it is impossible for other territorial institutions of the Bank of Russia to function in some territories of the Russian Federation (for example, in the course of well-known events in the Chechen Republic), by decision of the Bank of Russia, field institutions may be assigned the functions of cash settlement centers that provide interbank and intrabank settlements credit institutions located in the territory. In this regard, the relevant credit institutions were ordered to open correspondent (subcorrespondent) accounts only in field offices of the Bank of Russia operating in a certain territory, and it was forbidden to establish direct correspondent relations with other credit institutions. Thus, in the aforementioned cases, field institutions were additionally vested with powers in the field of banking control and supervision.

Taking into account the special functions and tasks facing the field institutions of the Bank of Russia, the legislation provides for the establishment on the territory of the Russian Federation of institutions of the Bank of Russia on a subject-territorial basis. In accordance with it, field institutions of the Bank of Russia are created, located and operate at the locations of the persons for whose banking services they are intended. Thus, some military units and organizations may be deployed on the territory of various constituent entities of the Russian Federation, while their banking services are carried out by one field institution of the Bank of Russia. In addition, it is possible to create and operate field institutions in garrisons.

In accordance with the international treaties of our state, field offices of the Bank of Russia can be created and operate outside the Russian Federation to provide banking services to the Russian troops stationed there and other organizations that ensure the security of the Russian Federation.

The circle of persons whose banking services are carried out by field institutions of the Bank of Russia. An exhaustive list of persons whose banking services are provided by the Bank of Russia through field institutions included in its system is defined in the law: military units, institutions and organizations of the Ministry of Defense of the Russian Federation, as well as other state bodies; legal entities that ensure the security of Russia; individuals residing in the territories of facilities serviced by field institutions, in cases where the creation and operation of territorial institutions of the Bank of Russia is impossible (Article 86 of the Federal Law). As can be seen from the content of the mentioned article, the law clearly defines not only the functions - banking services, but also the circle of persons who are subject to banking services by field institutions of the Bank of Russia.

The main criterion that makes it possible to single out individuals whose banking services are provided by the field institutions of the Bank of Russia is the purpose of their activities – ensuring the security of the Russian Federation. At the same time, one should take into account the requirements of the Law of the Russian Federation of March 5, 1992 "On Security", according to which security (of individuals, society and the state) is achieved by pursuing a unified state policy in the field of security, a system of economic, political, organizational and other measures that are adequate to threats vital interests of the individual, society and the state. For the direct performance of functions to ensure the security of the individual, society and the state, state security bodies are formed in the system of executive power in accordance with the law (Article 4 of the Law of the Russian Federation "On Security"). On the basis of these bodies, the corresponding security forces are created, including: the Armed Forces, federal security agencies, internal affairs agencies, foreign intelligence, security of state authorities, tax service; emergency liquidation services, civil defense formations; border troops, internal troops; security services for communications and information, customs and other government agencies (Article 12 of the Law of the Russian Federation "On Security"). For the purpose of timely financing from the federal budget of state bodies and security forces, maintaining them in constant combat readiness, as well as ensuring the timely payment of monetary allowances to military personnel of these bodies and forces and wages, the President of Russia adopted Decree of May 16, 1996 No. 726 "On measures for the timely financing of state bodies and security forces" . This Decree established that banking services for the Armed Forces of the Russian Federation, border troops, internal troops of the Ministry of Internal Affairs of Russia, troops of the Federal Agency for Government Communications and Information under the President of the Russian Federation, railway troops and civil defense troops are provided by field institutions, cash settlement centers of the Bank of Russia, and in those territories where they are absent, - by institutions of the Savings Bank of the Russian Federation (clause 1 of Decree No. 726 of May 16, 1996). Another Decree of the President of Russia "On measures to ensure military development in the Russian Federation" dated November 25, 1996 No. 1592 prescribes from January 1, 1997 to extend the Decree of the President of the Russian Federation dated May 16, 1996 No. 726 to all state bodies and security forces of the Russian Federation (p. .2 Decree). The aforementioned decrees are one of the elements of the policy pursued by the President of Russia to strengthen the defense capability and security of the Russian Federation, to strengthen social guarantees for servicemen and other citizens performing job responsibilities in the interests of ensuring the security of Russia.

Field institutions of the Bank of Russia as military institutions . As military institutions, field institutions of the Bank of Russia are guided in their activities by military legislation, military regulations, as well as the Regulations on field institutions of the Bank of Russia, approved by a joint decision of the Bank of Russia and the Ministry of Defense (Part 2, Article 86 of the Federal Law). Thus, the Bank of Russia and the field institutions within it are guided in their activities by military legislation on issues of ensuring defense and security, military service, ensuring the rights, duties and responsibilities of military personnel in field institutions, organizing and dislocating field institutions (Federal Law "On Defense", Law of the Russian Federation "On military duty and military service ", Law of the Russian Federation "On the status of military personnel"). In accordance with Art. 16 of the Federal Law "On Defense", military units (institutions), including field offices of the Bank of Russia, are deployed in accordance with the tasks of defense and the socio-economic conditions of the respective territories. At the same time, the redeployment of military units and subunits to the level of formation within the territories transferred to the use of the Ministry of Defense of Russia is carried out by decision of the Minister of Defense. But the peculiarity of the field institutions of the Bank of Russia is that the issues of their deployment by the military authorities must be coordinated with the Bank of Russia.

In addition, in accordance with the Federal Law "On Defense", the President of the Russian Federation, being the Supreme Commander-in-Chief of the Armed Forces, exercises leadership over the Armed Forces, other troops, military formations and bodies (clause 3, article 4 of the Federal Law "On Defense"). Therefore, in order to ensure the effective functioning of the system of field institutions of the Central Bank of the Russian Federation, in the interests of ensuring the vital activity of the Armed Forces of the Russian Federation and strengthening the country's defense capability, the organization and activities of field institutions of the Bank of Russia, in addition to banking legislation, are regulated by decrees of the President of the Russian Federation. For example, Decree of the President of the Russian Federation of October 28, 1993 No. 1785 “On the regulation of the activities of field institutions of the Central Bank of the Russian Federation”, which, before the adoption of a legislative act regulating the activities of field institutions of the Bank of Russia, was prescribed to be guided by the Regulations on field institutions of the Central Bank of the Russian Federation (Bank Russia), approved by the Decree of the Presidium of the Supreme Council of the Russian Federation of June 1, 1992 No. 2897-1.

The federal law "On Amendments and Additions to the Law of the RSFSR "On the Central Bank of the RSFSR (Bank of Russia)" dated April 26, 1995 does not provide for the adoption of a separate legislative act on the regulation of the activities of field institutions, instructing the Bank of Russia and the Ministry of Defense of Russia to jointly approve the Regulations on field institutions of the Bank of Russia (Article 86 of the Federal Law) However, the said Regulation has not yet been adopted.

Thus, according to the current legislation, the system of field institutions of the Bank of Russia is characterized by "double" subordination - to the Central Bank of the Russian Federation and military command and control bodies - to the Russian Ministry of Defense. At the same time, in accordance with the principle of independence of the Bank of Russia, field institutions on banking issues are subordinate only to it.

At the same time, the field institutions of the Bank of Russia are military institutions, they provide for military service. Therefore, issues of military service, mobilization and combat readiness, service of troops, security of field institutions, training of military personnel for the system of field institutions are under the jurisdiction of military command and control bodies.

Clearly, the issue of transferring field institutions of the Bank of Russia to the federal treasury system in connection with the transition of the bodies and forces that ensure the defense and security of the Russian Federation to the settlement system through the federal treasury, which has been frequently discussed recently in banking, financial and scientific circles, obviously requires coverage. It has been repeatedly noted in the legal literature that the use of commercial banks in the settlements of the state with the recipients of budgetary funds objectively leads to their underutilization for its intended purpose. In this regard, it is noted that budget money should be used only through the Bank of Russia and its institutions. At the same time, the transition to the treasury system of budget execution does not mean at all that the treasury bodies will carry out settlements on their own. All types of non-cash payments in the Russian Federation are carried out through the banking system, and in case of settlements with budgetary funds - through the system of the Bank of Russia. Considering that servicing the accounts of bodies and organizations that ensure the security of the Russian Federation is entrusted by the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" to field institutions of the Bank of Russia, the treasury bodies should open the corresponding accounts in field institutions.

The transfer of field institutions of the Bank of Russia to the federal treasury system may contribute to the destruction of the banking procedure for bringing budget funds to the bodies and persons providing national defense, and possibly the emergence of military formations financed from the budgets of the constituent entities of the Russian Federation. Some authors express the opinion that the level of development of field institutions of the Bank of Russia is much higher than the level of development of treasuries (field institutions of the Bank of Russia function at almost every connection). Therefore, the terms of settlements through the treasury may increase. In addition, the opinion is expressed that the money intended for defense, when passing through the treasury, can be used by the leadership of the regions for the needs of the respective territories.

The transfer of Bank of Russia field institutions to the federal treasury will entail the creation of a significant number of cash settlement centers (RCCs) of the Bank of Russia. Treasuries themselves are not entitled to exercise banking and carry out banking operations. In addition, treasuries are formed on an administrative-territorial basis, and at least in three constituent entities of the Russian Federation they have not been formed at all, and they cannot exist outside of it. At the same time, field offices of the Bank of Russia provide banking services to bodies and forces that ensure security, which are not located on an administrative-territorial basis. The deployment of troops is based on the tasks of the country's defense, so one military formation can be located on the territory of several constituent entities of the Russian Federation. Moreover, the bulk of the persons served by the field offices of the Bank of Russia are located in territories that are significantly remote from the settlement and cash centers of the Bank of Russia, or in territories where there are none at all (Novaya Zemlya, the border areas of Transbaikalia, Far East, territories of foreign states). Based on these circumstances, the deployment of field institutions of the Bank of Russia is being formed on the basis of the principle of ensuring the tasks of the country's defense and its security.

If the project of transferring the system of field institutions from the Bank of Russia to the federal treasury is implemented, field institutions will lose the opportunity to form reserve funds; the right to issue money into circulation; the right to conduct interbank settlements; the possibility of accepting cash from military units, military construction and other organizations. As a result, field institutions of the Bank of Russia will lose their importance for military units as institutions through which banking operations are carried out. Thus, if at present the Armed Forces, other troops and military formations carry out all the necessary banking operations directly through the institutions of the Bank of Russia, then the implementation of the above project will create another link - the federal treasury. The Federal Treasury will still be forced to open bank accounts in institutions of the Bank of Russia or in commercial banks. In addition, the issue of banking services for military units deployed outside the territory of the Russian Federation and in isolated closed military camps will become acute. Among them are such issues as providing troops with foreign currency; settlement of settlements between foreign suppliers and Russian military units abroad, as well as institutions of the Bank of Russia; carrying out transactions on deposits of military personnel and other individuals who serve or served in Russian military formations abroad.

In addition, the field institutions of the Bank of Russia are losing their main purpose - mobile banking services for military formations in special conditions (troop mobilization readiness plans provide for the immediate advancement of field institutions together with a military formation in the event of hostilities to the destination established by the General Staff of the Armed Forces of the Russian Federation ).

Under such circumstances, the transfer of field institutions of the Bank of Russia to the federal treasury will entail the actual liquidation banking systems for financing state bodies and forces, ensuring the defense and security of the Russian Federation. All the above negative circumstances, together with the existing problems, can, of course, directly affect the decrease in the level of the general state of Russia's defense capability and security. And the last. The activities of field institutions outside the Russian Federation are regulated in a number of cases by international agreements (including intergovernmental and interbank ones), which unequivocally stipulate that financing of Russian military formations is carried out through field institutions of the Bank of Russia that have the right to conduct interstate settlements (Agreement on the status of military formations of the Russian Federation on territory of Kazakhstan of January 20, 1995, the Federal Law of October 24, 1994 "On ratification of the Agreement between the Russian Federation and the Republic of Kazakhstan on the basic principles and conditions for the use of the Baikonur Cosmodrome, etc.). Therefore, settlement and cash services contingents of Russian troops abroad can only be carried out by field offices of the Bank of Russia. from the point of view of international treaties of the Russian Federation.

At the same time, the need for the closest interaction between the Bank of Russia and its institutions, including field institutions, with federal treasury. In the Decree of the Government of the Russian Federation dated August 28, 1997 "On Measures to Accelerate the Transition to the Treasury System for the Execution of the Federal Budget", the Ministry of Finance of Russia, together with other federal executive bodies and with the participation of the Bank of Russia, was instructed to centralize the income and funds of the federal budget on the accounts of the bodies Federal Treasury of the Ministry of Finance of Russia. Moreover, it is determined that the accounts of the federal treasury bodies of the Ministry of Finance of Russia for accounting for income and federal budget funds are opened in the prescribed manner in the institutions of the Bank of Russia, and in their absence - in commercial banks involved in servicing these accounts on a competitive basis (clause 1 of the Resolution) . The implementation of the said Decree of the Government of the Russian Federation not only does not exclude, but also, in accordance with the Federal Law, assumes that the accounts of the federal treasury bodies for accounting for federal budget funds allocated for defense and security should be opened in specialized (military) institutions of the Bank of Russia, which are field institutions.

At the same time, it should be taken into account that the practice of implementing the decision to transfer budget settlements to the federal treasury shows that this process is not so simple, indisputable and safe. First, it is necessary to fix in a law or other legal act a provision on the interaction of the Bank of Russia and its institutions with the federal treasury to strengthen control over the use of federal budget funds and financial discipline. Secondly, it should be borne in mind that paragraph 2 of Art. 15 of the Law of the RSFSR of October 10, 1991 "On the Fundamentals of the Budget Structure and the Budget Process in the RSFSR", establishing in Russia banking system cash execution budget. According to the said Law, the Bank of Russia and its local institutions, and in their absence, another bank, on behalf of the Bank of Russia, maintain accounts and are cashiers of the relevant executive authorities. Thirdly, as evidenced by publications in the media, the transfer to the treasury system of budget execution "has brought only complete confusion so far", the victim of which was even the newspaper of the Government of the Russian Federation, which complains that treasury technology has greatly complicated the process of bringing budget funds to specific consumer. If the difficulties he writes about " Russian newspaper", arose in Moscow at the government newspaper, then one can imagine the scale of the real problems that may appear and, of course, will appear for the bodies and forces that ensure the security of Russia, stationed in remote areas of our Motherland and abroad. Therefore, solving the problem of financing and banking service of the bodies and forces that ensure the security of Russia requires not only unconditional compliance with the current legislation, but also a thorough assessment of the decisions made in terms of their expediency.To correct the mistakes made, as a rule, is much more difficult than not to make them at all.

In view of the foregoing, the preservation and development of the system of banking services for the bodies and forces that ensure the security of the Russian Federation, through field institutions of the Bank of Russia, the implementation of decrees of the President of the Russian Federation of May 16, 1996 No. 726 and November 25, 1996 No. a complex of problems of financing legal entities that ensure the security of the Russian Federation, and in particular, completely eliminates the risk of loss by these bodies and the forces of the budget funds allocated to them in the event that commercial banks encounter financial or other difficulties. In addition, the possibility of misuse of state budget funds intended and allocated to finance state bodies and security forces is excluded. Certain organizational and legal guarantees are being created for the personal protection of each employee of state bodies and security forces and members of their families, in terms of the payment of monetary allowances, food and other security. The preservation of the system of financing the bodies and forces that ensure the security of the Russian Federation through the field institutions of the Bank of Russia will guarantee the cessation of indirect lending to commercial banks that has taken place, and the exclusion of the possibility of using budgetary funds intended for state bodies and security forces to replenish the assets of credit institutions. In addition, real conditions are being created for saving the state budget, since, in accordance with Art. 23 of the Federal Law, unlike commercial banks, field institutions of the Bank of Russia carry out operations with federal budget funds without charging a commission. In addition, the transfer of budgetary funds allocated for defense and security through the system of field institutions of the Bank of Russia contributes not only to strengthening state control over the spending of budgetary funds, but also to real ensuring the preservation of state secrets when conducting banking operations in the interests of national security.

On the history of the formation and development of field institutions of the Bank of Russia, see, for example: Zastavnyuk V.P. Bankers in the service of the military // Army collection. - 1996. - No. 8; Korechkov Yu.V. Field Banks of Russia. - Part 1. - Yaroslavl: International University of Business and New Technologies, 1996; Korechkov Yu.V. The field institutions of the Central Bank of the Russian Federation are 55 years old. - Yaroslavl: International University of Business and New Technologies, 1996; 3iberov D. Military field banks // Business and banks -1997. - No. 38.

See, for example: Instructions of the Bank of Russia dated December 4, 1996 No. 368 "On the organization of settlements with the participation of credit institutions (including branches of credit institutions),