According to Art. 38 BC, the intended purpose of budgetary funds means that the corresponding 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 budget funds act as entities. Let us further consider the peculiarities of the distribution of limits on obligations and appropriations, as well as the types of liability for violation of the current financial legislation.
Normative base
The budget decision / law determines the distribution of appropriations for each principal manager. This is carried out in the context of codes of subsections, articles, sections, cost classifications, reflecting the direction of financing. The misuse of budget funds is determined in Art. 306.4 BC. Part 1 indicates 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 serving as the legal basis for their provision.
Budget recipient
This is an authorized body endowed with a number of special powers. In particular, he has the right to accept / fulfill obligations on behalf of a public law education through appropriations. Control over it is established by the manager of budget funds. The structure accepting / fulfilling obligations may be the body of state. government foundation, local government or territorial administration, public institution. The recipient of budget 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.
Government sector
He acts as the primary recipient of budget funds. This means that the structures included in its composition are responsible for the correct distribution of the appropriations made. The public sector employs enterprises of non-productive, national economic production sectors, as well as providing compulsory services. The former specialize in meeting the key needs of the population. In particular, such enterprises are health care, education, culture, etc. Their financing is carried out according to estimates. In such organizations, the direct recipient of budget funds is the head or chap. accountant. Similar persons are also responsible for accepting financing at manufacturing enterprises. For the leader and chief accountant, the key responsibility in the financial sector is the targeted use of budget funds.
Important point
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 governing financial relations committed by an entity that is not a participant in the budget process, involves responsibility. Appropriate measures are established by law. The application of a specific punishment is carried out depending on the seriousness of the violation.
Inappropriate spending of budget funds
Possible violations of the CD may include:
- The direction of income to pay costs not provided for in the plan of financial and economic operations for the corresponding year.
- Unauthorized transfer of funds by articles. In particular, this refers to cases when the organization’s management decides to allocate budgetary funds received to finance some needs to other needs.
- Direction of financing to cover costs that should be made at the expense of proceeds from funds of another level.
- Using funds to pay expenses reimbursed by money from extrabudgetary funds.
- Paying for services and works that are not related to the activities of the institution, providing assistance to commercial enterprises, including for their creation or to cover their costs.
- Financing of facilities and construction not included in the plan, expenses not provided for in the estimate documentation.
In the practice of supervisory authorities, other serious violations are also identified.
Administrative responsibility
The Budget Code establishes that the measures provided for in the norms may 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 has violated the Budget Code, Art. 15.14 Administrative Code. The norm establishes liability for the allocation of expenditures to cover costs not provided for in the law / decision, consolidated list, estimate, agreement / contract or other document serving as the basis for the provision of the corresponding amounts. Moreover, for the application of administrative punishment as part of the act there should be no evidence of a crime. Violators in accordance with Art. 15.14 Administrative Code faces a fine 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.
The penalty may be replaced by a fine of 1-3 years for officials
Nuance
In accordance with Art. 78.1 BC (Part 1), budgetary institutions provide subsidies to finance their municipal / state assignment. They are calculated on the basis of standard costs for the provision of services to organizations and citizens, as well as for the maintenance of property. Subsidies may be provided for other purposes. The rules for deductions are established by the Government, the executive structure of the regional government or local government. For example, subsidies for other purposes are provided to institutions in accordance with the rules determined by agreement with the Ministry of Finance of the structures that exercise the powers and functions of the founder. This procedure should include provisions on conditions, terms, amount, directions of distribution of amounts. It follows that the agreement that the institution concludes with the founder acts as the legal basis for the allocation of budget funds.
Criminal penalty
In addition to administrative responsibility, sanctions are provided for under the Criminal Code. Appropriate measures are recorded in Art. 285.1. In the first part, the punishment is imposed for the expenditure of 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 of:
- Fine in the amount of 100-300 thousand rubles. or equal to income for 1-2 years.
- Forced labor not more than 2 years or imprisonment for the same period. Additionally, a ban on the filling of a number of posts or the conduct of certain types of activities for 3 years may be established
- Arrest up to six months.
Large size is considered the amount of more than 1.5 million rubles. Part two of the norm provides for liability for these acts committed with aggravating circumstances.
Challenging verification results
It is worth saying that cases when the organization does not agree with the findings of the inspection are not uncommon. In accordance with the general rules, it is possible to dispute the results of misappropriation of appropriations in a judicial and claim procedure. In the first case, the organization should take advantage of the provisions of article 198 of the agro-industrial complex (part 1). To appeal 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 establishing rules for the implementation by the control bodies of their activities. For example, in accordance with the provisions of the Administrative Regulation of the Federal Service for Supervision of Rosfinnadzor, the audited organization may send a written objection to the act within five days from the date of its receipt. The message should indicate which conclusions the institution does not agree with. The objection must be motivated. To justify their position, reference should be made to the norms of law.
