According to Art. 38 BC earmarked budget funds means that the appropriate appropriations and limits of obligations are communicated to specific entities. At the same time, the directions in which they will be spent are indicated. The main recipients of budgetary funds act as subjects. Let us further consider the features of the distribution of limits of obligations and appropriations, as well as types of liability for violation of the current financial legislation.
Regulatory framework
The decision/law on the budget determines the distribution of appropriations for each main manager. This is done in the context of codes of subsections, articles, sections, classifications of costs, reflecting the direction of financing. Misappropriation of budgetary funds is defined in Art. 306.4 BC. Part 1 states that it should be understood as the direction of appropriations and payment of obligations not provided for in the decision / law, estimate, contract or other document that acts as a legal basis for their provision.
Recipient of budget funds
This is an authorized body with a number of special powers. In particular, he has the right to accept / fulfill obligations on behalf of a public legal entity at the expense of appropriations. Control over it is established by the manager of budgetary funds. The structure that accepts / fulfills obligations can be a state body. authorities, government fund, local self-government or territorial administration, public institution. The recipient of budgetary funds is also the treasury. It is at the highest level in the hierarchy of authorized bodies. At the same time, the Treasury also acts as the main manager of budget funds.
Public sector
He acts as the primary recipient of budgetary funds. This means that the structures that make up it are responsible for the correct distribution of the adopted appropriations. In the public sector, there are enterprises of non-manufacturing, national economic production sectors, as well as those providing obligatory services. The former specialize in meeting the key needs of the population. In particular, such enterprises are institutions of he althcare, education, culture, etc. Their financing is carried out according to estimates. In such organizations, the direct recipient of budgetary funds is the head or chief. accountant. Similar persons are responsible for accepting financing in manufacturing enterprises. For the leader andchief accountant, the key responsibility in the financial sector is the targeted use of budgetary funds.
Important moment
It should be noted that in accordance with the second part of Art. 306.1, an action / inaction that violates the BC and other legal acts regulating financial relations committed by an entity that is not a participant in the budget process implies liability. Appropriate measures are established by law. The application of specific punishment is carried out depending on the seriousness of the committed violation.
Misappropriation of budget funds
Possible BC violations may include:
- The direction of proceeds to pay for expenses not provided for in the plan of financial and economic operations for the corresponding year.
- Unauthorized transfer of funds by item. In particular, this refers to cases where the management of an organization decides to allocate budgetary funds received to finance some needs for other needs.
- Direction of funding to cover costs to be met by proceeds from other tier funds.
- Using funds to pay for expenses reimbursed by money from off-budget funds.
- Pay for services and works not related to the activities of the institution, assistance to commercial enterprises, including for their creation or covering their costs.
- Financing of facilities and construction not included in the plan, expenses notprovided in the estimate documentation.
Other serious violations are revealed in the practice of supervisory authorities.
Administrative responsibility
The Budget Code establishes that the measures provided for in the norms can be applied to violators of the legislation in force in the field of finance. Depending on the consequences, liability may be administrative or criminal. In the first case, if the responsible entity violated the Budget Code, Art. 15.14 of the Code of Administrative Offenses. The norm establishes responsibility for allocating appropriations to cover costs that are not provided for in the law/decision, summary list, estimate, agreement/agreement or other document that serves as the basis for providing the appropriate amounts. At the same time, for the application of administrative punishment, the act must contain no signs of a crime. Violators in accordance with Art. 15.14 Administrative Code threatens a fine in the amount of:
- 20-50 thousand rubles – for officials;
- 5-20% of the amount of funds that were received from the budget and used for other purposes.
For officials, a monetary pen alty can be replaced by a disqualification for 1-3 years.
Nuance
In accordance with Art. 78.1 of the BC (part 1), subsidies are provided for budgetary institutions to finance the fulfillment of their municipal / state task. They are calculated based on the standard costs of providing services to organizations.and citizens, as well as for the maintenance of property. Subsidies may also be provided for other purposes. The rules for deductions are established by the Government, the executive structure of the regional government or local self-government. For example, subsidies for other purposes are provided to institutions according to the rules determined in agreement with the Ministry of Finance by the structures that exercise the powers and functions of the founder. This procedure should include provisions on the conditions, terms, amount, directions for the distribution of amounts. It follows from this that the agreement that the institution concludes with the founder acts as a legal basis for the allocation of budgetary funds.
Criminal punishment
In addition to administrative responsibility, sanctions are also provided for under the Criminal Code. Appropriate measures are fixed in Art. 285.1. In part one, punishment is imposed for spending funds by officials for purposes that do not meet the conditions for their adoption, approved by law / decision, estimate, and committed on a large scale. For such an act, punishments are established in the form:
- Fine in the amount of 100-300 thousand rubles. or equal to income for 1-2 years.
- Forced labor for no more than 2 years or imprisonment for the same period. Additionally, a ban may be imposed on filling a number of posts or conducting certain types of activities for 3 years
- Arrest up to six months.
A large amount is considered to be more than 1.5 million rubles. The second part of the provision provides for liability for the specifiedacts committed with aggravating circumstances.
Challenge of verification results
It is worth saying that cases when an organization does not agree with the findings of the inspection are not uncommon. In accordance with the general rules, it is possible to challenge the results of misappropriation of appropriations in court and in a claim procedure. In the first case, the organization should use the provisions of Article 198 of the APC (part 1). To appeal against the decision of the inspectors, it is necessary to send a claim demanding that the document be declared invalid. The pre-trial procedure is regulated, as a rule, by normative acts that establish the rules for the implementation of their activities by the control bodies. For example, according to the provisions of the Administrative Regulations of Rosfinnadzor, the audited organization may send a written objection to the act within five days from the date of its receipt. The report should indicate which conclusions the institution does not agree with. The objection must be motivated. To justify your position, you should refer to the norms of the law.
Conclusion
According to Art. 18 BC for the formation and execution of budgets, a special classification is used. It is presented as a grouping of income, costs and sources of deficit coverage. It includes, among other things, KOSGU - a set of operations performed in the public sector. management. For effective planning and distribution of income, issues related to the reflection of costs by item may be regulated by the estimate, state. task,methodological recommendations of the fund manager. As the Ministry of Finance points out in letter No. 02‑07‑10/534 dated February 27, 2012, when considering violations that are identified by the control authorities, all circumstances should be objectively, comprehensively and fully established as a whole. In addition, it is necessary to determine the conditions and reasons for misappropriation in each individual case.
