Federal Treasury is one of the most important Russian financial bodies. What tasks does it solve? How is the management of this state structure organized?
Federal Treasury: Regulations
What tasks the Federal Treasury solves, the functions performed by this authority are regulated at the level of separate regulations. The main one of them can be called Government Decree No. 703, adopted on 01.12.2004. This normative act regulates how the system of the Federal Treasury functions, how the management of this institution is organized, and many other aspects of the activities of the relevant state structure.
The specified source of law also determines the coordinates of the office in question. Where is the Federal Treasury located? The address of the department, which is noteworthy, is indicated in the regulatory legislation by several paragraphs. One of them: Moscow, st. Ilyinka, 7, 9, and 10/2, building 1.
Let's studynow the main provisions of the specified normative act regarding the definition of tasks, powers, functions, as well as the organization of management of the Federal Treasury in more detail.
Law Enforcement Functions
In accordance with the provisions of the governing law, the agency in question has the following main functions:
- enforcement;
- control and supervision.
In fact, they correspond to the key areas of activity carried out by the Federal Treasury.
The functions of this department, which are classified as law enforcement, are mainly related to the execution of the federal budget, as well as cash services for payments related to other legal relations within the budget system of Russia. The Federal Treasury, performing the function in question, performs preliminary, as well as current control over the relevant financial transactions.
Control and supervisory functions of the agency
Actually, control is another important activity of such a structure as the Federal Treasury. Functions in this area of work of the department can be associated both with solving problems within the framework of the financial and budgetary sphere, and with interaction with private structures - for example, audit firms. Control is supplemented by supervision - activities that do not involve significant interference in the economic activities of the subjects of the budget process and others related to thisorganizations.
The functions of the state structure in question can be expanded and supplemented - based on the procedure for the execution of its powers, as well as the specifics of solving the tasks assigned to the department.
What powers does the Federal Treasury have?
Let's consider, therefore, what powers of the Federal Treasury are established by the regulatory legislation. These include, in particular:
- bringing to the participants of the budget process information on the budget schedule, liability limits, as well as the volume of public funding;
- accounting for transactions related to the cash execution of the country's budget;
- opening accounts with the Bank of Russia, as well as private credit organizations in order to account for public funds in accordance with the legislation of the Russian Federation, establishing modes for these accounts;
- opening and maintenance of personal accounts for the operations of participants in the budget process;
- management of the consolidated register of participants in the budget process;
- accounting according to indicators of the state budget summary list, according to liability limits;
- providing operational information to the Russian Ministry of Finance, as well as reporting related to the execution of the state budget;
- obtaining from the participants of the budget process materials that are needed to generate reports on the execution of the state budget;
- distribution of income from transfers to the budget by federal taxpayerspayments in accordance with the law;
- forecasting, cash planning for the distribution of state budget funds;
- management of various operations within the single account of the state budget;
- cash service for the execution of various budgets;
- execution of cash payments as part of financial transactions on behalf of the competent state authorities;
- carrying out preliminary, as well as current control over the conduct of operations with funds from the federal budget, carried out by managers and recipients;
- confirmation of the financial obligations of the state budget;
- application of an authorization signature as part of the exercise of the right to carry out public expenditures, taking into account the established limits;
- monitoring and overseeing the budget process;
- carrying out external quality control of the results of the work of audit firms in accordance with the legislation of the Russian Federation;
- analysis of the execution of various budgetary powers by state and municipal structures;
- assessment of the results of the work of the main administrators of state budget funds, which is aimed at conducting internal control and audit, as well as transmitting the necessary recommendations to these structures;
- approval of requirements for the implementation by state and municipal control bodies of the powers established by law;
- execution of proceedings in cases related to administrative offenses in accordance withthe norms of the legislation of the Russian Federation;
- exercising control over the timeliness, as well as the completeness of the elimination by various subjects of the budget process of identified violations of the legislation of the Russian Federation, as well as over compensation on their part for the harm caused;
- representation, in the manner prescribed by law, of the interests of the state in the judicial authorities in the framework of the consideration of disputes that are related to the competence of the department.
The full list of powers of the authority in question is very voluminous. It is fully disclosed in the provisions of Decree No. 703. These powers can reflect a variety of tasks that the Federal Treasury solves, the functions that the department performs. Powers are the most important resource for the implementation of the tasks set by any authority, and they are granted by Russian legislation to the department in question, thus, in a fairly wide range.
Goals of the Federal Treasury
So, we have considered the powers of the Federal Treasury, now we will study what tasks this department solves. First of all, it is worth noting that they are determined by the key goals of the respective structure. These include:
- formation of a common information space for the activities of state and municipal structures, which is related to the management of financial flows;
- ensuring effective cash services for subjects of various sectors within the framework of the government system;
- improvement of calculations within the framework of the budget process;
- promote efficiency in budget management;
- ensuring the reliability of the state treasury system;
- development of the foundations, as well as the implementation of an effective personnel policy.
What tasks does the Federal Treasury solve?
In turn, the tasks of the Federal Treasury, determined based on the need to achieve the goals noted, will be as follows:
- ensure transparency and availability of information about the budget process to stakeholders;
- creation and development of state information systems related to budget management;
- cash service operations within the budget system at various levels;
- ensuring the use of new technologies in work, improving the infrastructure of interaction with the subjects of the budget process;
- cash service for various government funds;
- participation in the development of regulations governing the conduct of various budgetary payments;
- creating the necessary conditions for the integration of various processes at the level of the public procurement system, as well as budget execution;
- improving approaches to building personnel policy.
Let's now study how the legislation of the Russian Federation regulates the organization of work of the state structure in question.
Organization of the work of the Federal Treasury
What placethe corresponding state structure occupies in the system of authorities of the Russian Federation? By law, the Federal Treasury is accountable to the executive body - the Ministry of Finance of the Russian Federation. The chief executive officer of the department is the head of the Federal Treasury. He receives his position, and is also relieved of it by the Government of the Russian Federation on the proposal of the head of the Ministry of Finance of the Russian Federation.
The head of the department is personally responsible for the implementation by the relevant state structure of the powers assigned to it. The head of the Federal Treasury has deputies who are also appointed and dismissed from their positions by the Government of the Russian Federation on the proposal of the head of the Ministry of Finance of the Russian Federation. At the same time, the highest executive body determines how many deputies the head of the Federal Treasury should have.
The specifics of the work of territorial bodies
The considered state structure operates through territorial bodies. At the same time, one or another branch of the Federal Treasury in the regions can function along with state institutions reporting to the structure under consideration.
Representative offices of the relevant state organization can interact with regional executive bodies, municipal structures, and other authorized entities. However, this or that regional department of the Federal Treasury, one way or another, is subordinate to the federal center. In many cases, the entry of these structures into certain legal relations onlevel of subjects of the Russian Federation may require authorization by higher state authorities.
Thus, both federal and regional bodies of the Federal Treasury are accountable to its head. It would be useful to consider in more detail what tasks he solves - those are defined by law in a fairly wide list.
Tasks of the Head of the Federal Treasury
In accordance with the governing law, the head of the Federal Treasury performs the following tasks.
First of all, this is the distribution of responsibilities between the appointed deputies. The volume of work performed by the Federal Treasury bodies accountable to Moscow is quite large, and in order to exercise effective control over the activities of regional structures, it makes sense for the head to distribute his duties among his subordinates.
The person holding the relevant position also solves the tasks that are associated with providing the Minister of Finance of the Russian Federation with:
- draft regulations on the activities of the department;
- proposals regarding the determination of the maximum number, the payroll fund for specialists of the central office, as well as the territorial structures of the Federal Treasury;
- proposals for appointment to official positions of deputy heads of departments, as well as heads of territorial structures;
- project documents for the annual plan, as well as forecast indicators of the work of the department, a report on the implementation of provisions,fixed in them;
- proposals related to the development of the draft state budget in terms of ensuring the activities of the department;
- project documents on the regulation on the territorial structures of the department;
- proposals regarding the awarding of employees of the central office, territorial structures of the department and other persons who work in the regulated field with state awards.
In addition, the head of the state structure in question solves such tasks as:
- determination of persons who should work in the central office, as well as replace persons who head the department of the Federal Treasury in a particular region;
- consideration of issues related to the passage of certain citizens of the civil service in the department in question;
- approval of provisions governing the activities of structural units within the central office of the organization;
- formation of the structure, as well as the staffing within the central office - within the limits of those remuneration resources that are determined by the Government of the Russian Federation;
- approval of the cost estimate related to the financial support of the central office of the department within the limits of the appropriations reflected in the state budget;
- determining the number of staff, as well as the size of the wage fund for employees operating in the regional structures of the Federal Treasury;
- estimationexpenses related to the financing of divisions of the department in the constituent entities of the Russian Federation;
- approval of the regulation on the Certificate of Honor of the department, documents regulating other departmental awards;
- issuing orders within its competence - in accordance with the provisions of the Constitution of the Russian Federation, federal regulations.
CV
These are the features of the organization of the work of the department in accordance with the regulatory legislation. The activities of the federal treasury are strictly regulated, since this department solves the most important tasks of managing the state budget. The organization in question operates within a strict departmental vertical.
The competence of such a body as the Federal Treasury is the execution of budgets at different levels. In turn, the department is accountable to the main authority responsible for the economic development of the country - the Ministry of Finance of Russia. The specifics of the legal regulation of the activities of the department is characterized by the establishment of norms that involve the solution of a wide range of tasks, while at the same time having a sufficiently large amount of powers established by federal law.
