Types, forms and methods of financial control. Forms, methods of financial control Financial control can be carried out in the form

The classification of types, forms and methods of financial control is based on signs that characterize certain links between the objects of classification.

To determine the types of financial control, as a rule, one proceeds from such the most essential characteristics of the classification as the subject and object of control. Traditionally, the following are distinguished types of financial control(Table 6.1).

Table 6.1 Main types of financial control

Depending on the subjects exercising control, there are: state financial control and non-state financial control, which includes audit, internal economic and public control.

State financial control is a set of actions and operations carried out by public authorities, as well as bodies specially created by them, using specific forms and methods of organizing it for compliance by business entities and public authorities with established norms of law in order to ensure the legality, expediency, efficiency of education, distribution and use of financial resources of the state.

State financial control covers not only the public sector of the economy, but also extends to business entities of all forms of ownership, mainly by checking their compliance with tax legislation, fulfilling state and municipal orders, targeted use of subsidies, subsidies, budget loans, as well as the effectiveness of provision and legality use of tax incentives. Hence, object of state financial control are all monetary relations that develop in the process of activities of business entities associated with the formation and use of financial resources of the state.

The organization of state financial control in various countries is largely determined by the form of government (for example, for Russia, the United States - the presence of the institution of presidential power). Taking into account certain signs of classification within the state financial control, the following can be distinguished views:

1. In relation to the branches of government: control exercised by legislative (representative) bodies of state power, both directly (parliamentary control) and through the bodies of independent control specially created by them; control exercised by the President; control exercised by executive authorities 1.

Parliamentary control includes: consideration and approval of the budget, the report on its implementation; control activities of standing commissions and commissions for the investigation of financial violations, etc. For example, in India, these are parliamentary committees (state reporting, budget proposals, on affairs of state enterprises). In the United States, such a body is the Congressional Budget Office, whose purpose is to provide Congress with information on financial and economic issues, analyze the implementation of financial programs, etc.

In a number of countries (Austria, Spain, France, Germany, etc.), the Accounts Chambers act as independent bodies of state financial control. V Russian Federation parliamentary control, including in the financial sphere, is exercised by the chambers of the Federal Assembly - the Federation Council and the State Duma, which form committees and commissions (for example, the committee on budget and taxes). In accordance with Art. 107 of the Constitution of the Russian Federation, the adopted The State Duma federal laws on issues: the federal budget; federal taxes and fees; financial, currency, credit, customs regulation, money issue 2. The bodies of independent state financial control in the Russian Federation are the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation.

In most countries, government audit and control bodies also operate in parallel with parliamentary oversight bodies 3. In the United States, such a body is the Presidential Administration and Budget, Inspection Services and Federal Departments, the Presidential Council for Combating Financial Abuse in Government Agencies; in Finland it is the Audit Office of the State Economy, which is part of the Ministry of Finance. These bodies also include the Office of the Inspector General and Auditor General in India, the Office of the Comptroller General in Canada, etc.

The system of control bodies within the executive branch in the Russian Federation is formed by the Government of the Russian Federation in accordance with the Budget Code of the Russian Federation. Financial control carried out by executive authorities, local self-government bodies is entrusted to: the Ministry of Finance of the Russian Federation, the Federal Treasury (federal service), financial bodies of the constituent entities of the Russian Federation and municipalities, the main administrators of budget funds and managers of budget funds.

Presidential control in the Russian Federation, as control over the execution of decrees and orders of the President of the Russian Federation on public finance issues, is carried out by bodies authorized by the President of the Russian Federation in accordance with the law (for example, the Control Department of the President of the Russian Federation).

2. In relation to the level of state power, there are: federal bodies of state financial control and regional bodies of state financial control. Federal bodies include: in the Russian Federation - the Accounts Chamber of the Russian Federation, federal services of the Ministry of Finance of the Russian Federation, etc .; in Germany (FRG) - the Federal Audit Office; in France - the French Court of Accounts. Regional bodies include the control and accounting bodies of the constituent entities of the Russian Federation (for example, the Control and Accounts Chamber of Moscow, the Control and Accounts Chambers of the Territories and
regions of the Russian Federation), control bodies of the administration of the constituent entities of the Russian Federation (for example, the Main Directorate of State Financial Control of the city of Moscow); in the FRG - the accounts chambers of the federal chemel; in France - regional accounting chambers.

3. By the nature of competence 4 distinguish: bodies of general competence - exercise control over a fairly wide range of issues (for example, the Accounts Chamber of the Russian Federation, the Control Department of the President of the Russian Federation, the Federal Service for Financial and Budgetary Supervision of the Russian Federation, etc.); bodies of industry competence (Federal Service for Insurance Supervision); bodies of cross-sectoral competence (Federal Tax Service, Federal Customs Service).

Non-state financial control includes: audit control, internal financial control and public control.

Audit control(audit) is an activity carried out by audit organizations and individual auditors to independently verify the accounting (financial) statements of the audited entity. The purpose of the audit is to express an opinion on the reliability of the accounting (financial) statements. An audit does not replace state control over the accuracy of accounting (financial) statements carried out by authorized state bodies and local self-government bodies in accordance with the law. The official final document, which reflects the results of the audit, is audit report... It is intended for users of accounting (financial) statements, which include members of an organization or owners of its property, tax authorities, statistics bodies.

In accordance with the nature and purposes of the conduct, such forms of audit are distinguished as: mandatory, conducted in relation to certain business entities (engaged in a certain type of activity or formed in a certain organizational and legal form) and an initiative audit. The purpose statutory audit is to obtain information about financial situation an organization whose users are: the executive body of the organization, its participants (owners), as well as government bodies exercising control both in certain areas of financial relations (for example, the activities of extra-budgetary funds) and over the process of formation, distribution and use of public funds. Proactive audit is carried out in order to obtain information that is necessary for the executive body or participants (owners) of the organization to make management decisions: about the financial position of the organization, the state of its relations with counterparties, tax authorities, etc.

Audit control has its own characteristics: the audit is carried out on a contractual basis; a business entity has a certain independence in choosing an auditing organization (auditor); the violations of the current legislation revealed during the audit affect the form of expression of the opinion of the audit organization on the reliability of the statements, but do not entail the application of financial sanctions (for example, in contrast to the tax control authorities).

In international practice, the term "audit" is used more broadly. This interpretation assumes the presence of "financial audit" and "performance audit". Financial audit in turn includes: "audit of reporting" and "audit of compliance". Reporting audit involves checking accounting (financial) statements, and compliance audit- verification of completed financial and business transactions in accordance with the established regulatory enactments. Performance audit (audit of the effectiveness of the use of public funds) is a kind of state financial control, carried out to determine the effectiveness of the use of public funds.

Performance audit is an audit of the activities of public authorities, administrators and recipients of budget funds in order to determine the effectiveness of the use of public funds received for the performance of their functions and assigned tasks.

On-farm control carried out by special units provided for by the management structure of a business entity, as well as by individual specialists. On-farm control has a number of peculiarities: the employees exercising it are directly subordinate to the head; this type of financial control is carried out constantly, and not periodically; in addition, there is no uniform regulation of the scope and nature of control procedures, the procedure for their documentation (determined, as a rule, by the organization itself). On-farm control is organized mainly on medium and large enterprises; its implementation, provided it is properly organized, contributes to: increasing the responsibility of officials and employees; safety and rational use of the organization's financial resources; prevention of negative phenomena in the financial and economic activities of the organization; obtaining the necessary operational information for the implementation of management.

The types of financial control traditionally include public control, which is understood as control exercised directly by citizens, as well as by public organizations and associations, that is, without the participation of special state bodies.

Depending on the object of control, there are such types of financial control as: budgetary, tax, customs, currency control, control in the insurance sector (insurance), monetary control, control over the activities of off-budget funds, etc.

Budget control, which is one of the most important types of financial control, ensures the verification of the correctness of the compilation and execution of budget revenues and expenditures in the context of the indicators established by the law on the budget for the corresponding year; identification of deviations in the course of budget execution; identification of financial irregularities in budgetary sphere, control over the correctness of budget accounting. Tax and customs control can be considered either as independent types of control, or as components of budget control.

Financial control, the object of which is financial relations developing in various spheres and links of the financial system, can be carried out by both state and non-state financial control bodies. Thus, financial control in the insurance sector is carried out by specially created state bodies (for example, the Federal Insurance Supervision Service of the Russian Federation), as well as audit organizations. Financial control in the pension system in the Russian Federation is carried out by: the Accounts Chamber of the Russian Federation, the Federal Service for Financial Markets, the Pension Fund of the Russian Federation (in relation to policyholders and pensioners), the Federal Service for Financial and Budgetary Supervision, the Public Council for Investing Pension Savings Funds, non-state pension funds ( in relation to management companies), audit firms, internal control bodies.

The totality of control actions and operations carried out by the subjects of control can be expressed in one form or another, depending on a number of factors. Taking into account these factors (time and place of the control, the frequency of its conduct, etc.), the following can be distinguished forms of financial control(Table 6.2).

Table 6.2 Main forms of financial control

Depending on the time of carrying out, preliminary, current and subsequent control are distinguished.

Preliminary control- control carried out before financial and economic transactions, for example, during the discussion and approval of draft laws (decisions) on (budget and other draft laws (decisions) on budgetary and financial issues, at the stage of drawing up budget estimates. It is of great importance for prevention of violations of financial legislation.

Current control is carried out in the process of financial and economic transactions, for example, when considering certain issues of budget execution during parliamentary hearings and in connection with parliamentary inquiries, when checking by treasury bodies of payment documents for the implementation of budget cash expenditures. Current control allows you to obtain the necessary operational information characterizing the state of the controlled object, to make the necessary adjustments in case of deviations.

Follow-up control is carried out following the completion of financial and economic operations, is distinguished by a deeper study of the activities of a business entity. As a rule, according to the results of subsequent control, documents (for example, acts) are drawn up, the provisions of which are binding for their execution.

Based on the direction of the influence of the subject of control on the object, external and internal financial control are distinguished. Under external financial control understand: in relation to government bodies - control exercised by subjects independent in their activities from government bodies, that is, by specially created control bodies; in relation to a business entity - control carried out by other external entities (tax, financial authorities, audit organization). Under internal financial control understand: in relation to state authorities - control exercised directly in the system of executive authorities (for example, departmental control); in relation to a business entity - control carried out by the relevant internal control service.

When conducting financial control, certain methods, which traditionally include inspection, verification, revision, supervision, monitoring, etc.

Survey is a collection and general analysis information on a specific issue in order to determine the appropriateness of further detailed verification.

Examination is a single control action or a system of control actions in relation to certain financial and economic operations of business entities.

Revision is a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of financial and economic transactions performed in the audited period, as well as the legality and correctness of the actions of officials 5. An audit, in contrast to an audit, provides the most complete and reliable information about the state of affairs in the audited organization, since it assumes a complete coverage of the documents being audited; while verification assumes selectivity and therefore to a greater extent contains the risk of not detecting certain deviations from the established norms, rules, parameters. In addition, the results of the audit contain a specific documented definition of the identified shortfalls and losses of monetary and material resources.

By the completeness of the coverage of the questions being checked, checks and revisions are: thematic(conducted on a certain range of issues) and complex(i.e., cover almost all aspects of financial and economic activities). By the nature of control sources, carry out: documentary checks and audits(verification of financial statements and documents generated and activities of the organization) and actual(such techniques are used as taking an inventory of funds and inventories, etc.).

Supervision is a system of periodic control actions to monitor the conditions for its implementation established in a particular field of activity. For example, supervision is carried out over the activities of business entities in order to comply with the terms of licensing.

Monitoring in contrast to supervision, it is a system of constantly performed control actions and observation operations in order to determine current changes in the activities of a business entity.

1 When considering the types of state financial control, the terms used in the legislation of both Russia and a number of other countries are used.
2 Constitution of the Russian Federation / / Rossiyskaya Gazeta. - 1993. -
№ 237.
3 See: Stepashin S.V., Stolyarov N.S., Shokhin S.O., Zhukov V.A.
proper financial control. - SPb .: Peter, 2004 .-- S. 271-289.
4 See: V.V. Burtsev. Organization of the system of state financial control in the Russian Federation: Theory and practice. - M .: Publishing and trade corporation "Dashkov and K0", 2002. - S. 87-88.
5 See: Financial and credit encyclopedic dictionary / Under total. ed. A.G. Gryaznova. - S. 821.

(Materials are given on the basis of: A.G. Gryaznov. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and statistics, 2012)

Under forms of financial control understand the ways of concrete expression of the organization of control actions. Depending on the time of the control, there are three main forms of financial control - preliminary, current and subsequent.

Preliminary financial control is done prior to any financial activity. Preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening loans and transferring budget funds.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Based on the data of the operational and accounting, inventories and visual monitoring, current control helps to prevent the commission of financial offenses, as well as to regulate financial risks.

Subsequent financial control held after monetary transactions for the purpose of additional verification of their legality of validity. This form of control is carried out by analyzing reports and balances, as well as by the method of checks and audits directly on the spot, at enterprises, institutions and organizations.

Under financial control methods understand the techniques and methods of its implementation. Among the main methods of financial control are distinguished:

1) observation (assumes general acquaintance with the state of the financial activity of the object of control);
2) verification (concerns the main issues of financial activities and is carried out on the spot using balance sheet, reporting and expense documents to identify violations of financial discipline and eliminate their consequences);
3) a survey (carried out in relation to individual parties of the financial activity and is based on a wider range of indicators, which distinguishes it from verification),
4) analysis (carried out on the basis of current or annual reports and is aimed at identifying violations of financial discipline);
5) the main method of financial control is audit (carried out in order to establish the legality of financial discipline at a specific facility.
Highlight the mandatory and regular nature of the audit. This control method is implemented on the spot by checking primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds).

The effectiveness of financial control is ensured by the appropriate organization, types, forms and methods of its implementation. Financial control can be conventionally classified according to various criteria.

Depending on the entities exercising financial control, there are: state, departmental, intra-firm, control by commercial banks, public, independent, legal, civil control.

State financial control is carried out by public authorities. Its main goal is to ensure the interests of the state and the entire society in terms of income and spending of public funds. State financial control is exercised through the legislative branch (parliamentary control), through the President of the Russian Federation (presidential control), and through the executive branch (government control).

Departmental control is carried out by control and auditing departments of ministries, departments that carry out inspections of the financial and economic activities of subordinate organizations and institutions.

In-house(intra-economic, corporate) control is carried out by economic, including financial services of organizations, enterprises, institutions. The object of control is financial and economic activities. The purpose of control is to ensure the interests of business entities, to identify on-farm reserves for increasing income and reducing irrational expenses, increasing the efficiency of using financial, material and labor resources.

Control from parties to commercial banks for the activities of client organizations. It is carried out by commercial banks, service organizations, enterprises, institutions. The purpose of the control is to ensure that banks' customers comply with the rules for cash and non-cash payments, as well as determine the creditworthiness of customers.

Public control is exercised by non-governmental organizations (trade unions, mass media, etc.). The object of control depends on the tasks of public organizations (for example, trade unions are called upon to control the timeliness of payment of wages, as well as various social benefits: for temporary disability, at the birth of a child, childcare, etc.).

Independent control is carried out by audit firms or auditors registered as individual entrepreneurs. The purpose of audit control is to establish the reliability of accounting and financial reporting.

Legal control is carried out by law enforcement agencies in the form of audits, forensic accounting examinations.

Civil control is exercised by individuals when they receive wages, benefits, dividends, as well as when taxing their income and property.

Depending on the time and frequency of carrying out, preliminary, current and subsequent control are distinguished.

Preliminary financial control is carried out before financial transactions, at the stage of preparation, consideration and approval of budgets of various levels, targeted programs, balances of financial resources, financial sections of business plans of economic entities, financial plans and estimates of non-profit organizations and budgetary institutions. It is of a preventive nature, helps to prevent the waste of financial resources, to identify reserves for increasing income and profits.

Current (operational) financial control is carried out in the process of production and economic activities, the execution of budgets, estimates of income and expenses, the execution of monetary transactions. Its task is to prevent and identify violations of financial discipline, accounting and reporting requirements.

In the process of current financial control, special attention is paid to the targeted and efficient use of funds, the safety of property. At the level of business entities, current financial control ensures the identification of reserves for increasing revenue, reducing costs, and making a profit.

Ongoing financial control is carried out on a daily basis by the financial and accounting departments in order to detect and eliminate errors made. Efficiency and flexibility are paramount here.

Subsequent financial control is carried out by analyzing and revising financial and accounting statements at the end of the reporting period. Its main goal is to assess the results of financial and economic activities, the effectiveness of implementation financial strategy and politics.

Subsequent financial control makes it possible to assess the effectiveness of the organization of financial work of business entities, ministries and departments, as well as the control bodies themselves, to identify shortcomings of preliminary and current financial control.

The spheres of financial activity are distinguished: budgetary, tax, customs, currency, credit, insurance control.

Budget control is one of the most important types of financial control. Its task at the stages of drawing up, considering and approving budgets is to check the completeness of using available reserves in the revenue side of the budget. According to budget expenditures, the expediency of financing each type of expenditure is checked. In the process of budget execution, the timeliness of the allocation of budget funds, their targeted and effective use are monitored.

Tax control is part of financial control. Its main goal is to mobilize tax revenues of budgets of all levels of the budgetary system of the Russian Federation, established by tax legislation.

The main task customs control is to ensure the timeliness and completeness of payment of customs fees and duties to the budget.

The purpose of foreign exchange control is to ensure the full and timely receipt of export foreign exchange earnings to Russia and the validity of payments in foreign currency for imported goods.

Credit control is carried out when issuing, checking security and collecting loans.

Insurance control and supervision is exercised over the correct conduct of insurance operations. Its task is to ensure the stable development of a competitive insurance market.

According to the methods of conducting financial control, they are distinguished: checks, surveys, supervision, analysis of financial activities, supervision, audits.

In the process checks based on primary documents, registers for accountants, accounting statements and statistical observation individual issues of financial and economic activity are considered and measures are outlined to eliminate the identified deficiencies. Checks are subdivided into documentary (field) and office checks. Documentary verification is carried out directly in organizations and institutions in the presence of officials. A cameral inspection is carried out at the location of the control body on the basis of the documents provided to it and the materials available to the subject of control about the audited legal entities and individuals.

The survey consists in a personal acquaintance of the specialists of the controlling body directly on the spot with certain aspects of the activities of enterprises, organizations, institutions. At the same time, control measurements of the work performed, the consumption of materials, fuel, energy can be carried out, hidden objects of financing and taxation can be established by means of a survey, questionnaire survey, on-site inspection.

Supervision carried out by supervisory authorities over the activities of entities that have received a license for a certain type of activity. The purpose of supervision is to monitor compliance with established rules and regulations, violation of which entails revocation of the license (for example, for the right to conduct insurance or banking activities, trade in excisable goods).

Economic analysis aims at a detailed study of financial and accounting statements to assess the results of economic activities, the financial condition of organizations, enterprises and institutions.

Observation(monitoring) is a system of constantly performed control actions in order to determine the current changes in the activities of economic entities. For example, credit institutions constantly monitor the use of loans issued and the financial condition of the borrower. Inefficient use of received loans and a decrease in solvency can lead to tighter credit conditions and the requirement for early repayment of the loan.

Revision - it is the main, most profound, comprehensive method of financial control. Audits are aimed at establishing the validity, feasibility and efficiency of the use of financial resources, compliance with financial discipline, ensuring the reliability of financial accounting and reporting. The purpose of the audit is to identify and prevent violations in the financial and economic activities of the audited object.

By the completeness of the scope of economic activity, audits are distinguished: complete and partial, complex and thematic, continuous, selective and combined. Audits can be planned and unscheduled (sudden), documentary and actual (with an inventory of values).

Forms and types of state and municipal financial control. Bodies exercising financial control

The form of financial control is a way of concrete expression and organization of control actions. The form of financial control can also be understood as individual aspects of the manifestation of the essence of control, depending on the time of the control measures.

In financial and legal theory and practice of financial control, the following forms are traditionally distinguished: preliminary, current and subsequent. However, some scientists do not distinguish current financial control as an independent form, arguing their position by the fact that such forms of financial control, as preliminary and subsequent, are carried out in the course of the current activities of controlled objects and express the content of the current operational work of the relevant authorities; current control is a day-to-day preliminary or subsequent financial control.

This approach does not fully reflect the variety of forms of financial control and does not comply with the current legislation. The essence of the issue of the isolation of current financial control is the degree of generalization, including the object of control. For example, in the activities of the Accounts Chamber of the Russian Federation, methods of subsequent control (checks, audits) can be used within the framework of current financial control, if the object of control is not any individual financial transactions, but the execution of the federal budget as a whole. It should be borne in mind that Art. 265 of the RF Budget Code calls current financial control as an independent form of financial control carried out by legislative (representative) bodies of state power and representative bodies of local self-government.

Carried out by the state or municipalities, it is classified for various reasons into several groups.

By time state and municipal financial control is subdivided into preliminary, current and subsequent.

Preliminary financial control is carried out prior to financial transactions - during the discussion and approval of draft laws (decisions) on financial issues; assessment of financial sections of business plans of enterprises; forecasting the receipts of tax payments to the budgets, etc. Preliminary control is of great importance when assessing the economic, legal and political consequences of financial bills; with the introduction of new financial legal regulations regulating the financial activities of business entities. The preliminary implementation by the state or municipality of its control functions is of great importance for the prevention of offenses and contributes to the strengthening of financial discipline.

The results of the preliminary financial control can be externally formalized in the form of expert opinions on the draft of the respective budgets and extra-budgetary funds, estimates of state and municipal enterprises, on the draft regulatory legal acts of all levels affecting budget expenditures or other issues of public financial activity. So, Art. 195 BC RF establishes preliminary financial control carried out by the Accounts Chamber of the Russian Federation regarding budget documents: the draft federal law on the federal budget for the next financial year is sent for conclusion to the Accounts Chamber of the Russian Federation.

Current financial control is carried out during the implementation of any financial transactions - payment of taxes, financing of public expenditures, interbudgetary lending, budget execution, etc. Current financial control is carried out both in the activities of supervisory bodies of special competence, and in the course of considering certain issues of financial activities at meetings of committees, commissions, working groups, legislative (representative) bodies of state power and representative bodies of local self-government, during parliamentary hearings and in connection with debates and requests.

A feature of the current financial control is its implementation in the course of the implementation of economic or financial transactions, that is, in the process of the daily work of financial authorities. Therefore, it is called differently operational financial control... It is based on accounting and tax accounting, primary documents, inventories, maintenance procedure cash transactions, which allows both regulatory authorities and controlled entities to quickly respond to changes in financial activities, prevent violations of the law and prevent losses and damages.

Subsequent financial control is carried out after the completion of financial transactions by analyzing and revising accounting and financial documentation, conducting an external audit of reports on the execution of budgets, state extra-budgetary funds, sectoral programs or estimates of state (municipal) unitary enterprises.

The main purpose of the subsequent financial control is to assess the results of financial activities and the effectiveness of operations. The main criterion for subsequent financial control should be considered the maximum completeness of coverage by inspections, audits and other methods of all financial activities of the controlled entity.

In the course of financial control at the end of the reporting period, the state of financial discipline is determined, violations are identified and the basis for further improvement of state and municipal financial activities is laid. Subsequent control is distinguished by an in-depth analysis of the financial activities of any entity for a certain period and allows you to determine the degree of effectiveness of previously conducted preliminary and current financial control.

Financial control is a kind of financial activity and at the same time a kind of state management activity in the financial sphere, therefore depending on the subjects exercising state and municipal financial control, distinguish:

control of legislative (representative) government bodies and representative bodies of local self-government;
control of the President of the Russian Federation;
control of executive authorities of general competence;
control by specially formed executive authorities and local self-government bodies;
internal (intradepartmental and intrafarm) control;
audit control; public control.

According to Art. 265 B K RF legislative (representative) authorities and representative bodies of local self-government exercise control powers in the following forms:

preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;
current control - during the consideration of certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government, during parliamentary hearings and in connection with parliamentary inquiries;
follow-up control - in the course of consideration and approval of reports on budget execution.

For the exercise of control powers in the financial sphere, legislative (representative) authorities and representative bodies of local self-government are endowed by legislation with the corresponding rights, the most important of which are: to receive from executive bodies, local self-government bodies the accompanying materials necessary for the approval of budgets; receive from the relevant bodies operational information on their implementation and assess the activities of these bodies; approve or reject the budget execution report; establish their own supervisory bodies to conduct an external audit of the budget.

Specially formed parliamentary control (audit) bodies are an important instrument of control of legislative (representative) bodies over the activities of executive power in the budgetary sphere: the Accounts Chamber of the Russian Federation, control chambers, and other structures of legislative (representative) bodies. Legislative (representative) bodies form these structures and act as their direct customers for checking and assessing the activities of participants in the budget process for the legality and effectiveness of the management of budgetary funds, as well as the reliability of the submitted budget reports.

Part 5 of Art. 101 of the Constitution of the Russian Federation establishes that in order to exercise control over the execution of the federal budget, the Federation Council and the State Duma form the Accounts Chamber of the Russian Federation. The status, composition and powers of the Accounts Chamber of the Russian Federation are enshrined in the Federal Law of January 11, 1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation" (hereinafter - the Law on the Accounts Chamber). It should be noted that this is the only legal act federal level, regulating the activities of a specialized body of state financial control.

In accordance with the Law on the Accounts Chamber, the Accounts Chamber of the Russian Federation is a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation. The Accounts Chamber of the Russian Federation solves the following tasks:

organizes and monitors the timely execution of income and expenditure items of the federal budget and budgets of state extra-budgetary funds in terms of volume, structure and purpose;
determines the efficiency and feasibility of spending public funds and the use of federal property;
assesses the validity of income and expenditure items of the federal budget projects and budgets of state extra-budgetary funds;
conducts financial expertise of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered by the federal budget, or affecting the formation and execution of the federal budget and the budgets of federal extra-budgetary funds;
analyzes the identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and prepares proposals aimed at eliminating them, as well as improving the budget process as a whole.

In the process of implementing the tasks set, the Accounts Chamber of the Russian Federation carries out control and audit, expert and analytical, information and other activities.

The Accounts Chamber of the Russian Federation annually submits to the State Duma an opinion on the draft federal budget, and also makes proposals for adjusting certain budget indicators when it is discussed in the State Duma. She regularly submits to the Federation Council and the State Duma information on the progress of the federal budget execution and the results of the control measures being carried out. Based on the received operational data, the analysis of deviations from the federal budget indicators, prepared proposals for their elimination, a quarterly (cumulative) operational report on the execution of the federal budget for three, six, nine and twelve months is drawn up. After approval by the Board of the Accounts Chamber of the Russian Federation, such a report is sent to the chambers of the Federal Assembly of the Russian Federation.

The Accounts Chamber of the Russian Federation prepares an opinion on the draft federal law submitted by the Government of the Russian Federation to the State Duma on the execution of the federal budget for the past year, and may also make proposals on increasing the efficiency of public spending, the use of federal property, and improving the budget process as a whole.

When implementing control and auditing activities, the Accounts Chamber of the Russian Federation in accordance with Art. 15 of the Law on the Accounts Chamber conducts comprehensive audits and thematic audits, which are carried out at the location of the audited objects. The terms, volumes and methods of their implementation are established by the Accounts Chamber of the Russian Federation itself. In the course of audits and inspections, on the basis of documentary confirmation of the legality of production and economic activities, the reliability of accounting and financial reporting, the timeliness and completeness of mutual payments of the audited object and the federal budget are determined. Based on the results of the audit or inspection, a report is drawn up.

Based on the results of the control measures carried out, the Accounts Chamber of the Russian Federation sends them to the state authorities of the Russian Federation. to the heads of the enterprises, institutions and organizations being inspected, submissions for taking measures to eliminate the revealed violations, reimburse the damage caused to the state and prosecute officials guilty of violating the legislation of the Russian Federation and mismanagement.

If violations in economic, financial, commercial and other activities are detected at the inspected objects, causing direct direct damage to the state and requiring immediate suppression in this regard, as well as in cases of deliberate or systematic non-observance of the procedure and terms for considering the submissions of the Accounts Chamber of the Russian Federation, creating obstacles for control measures, the Accounts Chamber of the Russian Federation has the right to give the administration of the audited enterprises, institutions and organizations binding instructions.

At repeated failure or improper performance of the instructions of the Accounts Chamber of the Russian Federation, the Board of the Accounts Chamber of the Russian Federation may, in agreement with the State Duma, decide to suspend all types of financial payment and settlement transactions on the accounts of audited enterprises, institutions and organizations.

It is the inspections, united into a single complex on the basis of a common theme, that make it possible to comprehensively study various issues and problems of the formation and implementation of the federal budget and the budgets of state extra-budgetary funds, the financial and economic activities of the inspected objects. The control powers of the Accounts Chamber of the Russian Federation extend to all state authorities in the Russian Federation, local self-government bodies, as well as legal entities, regardless of the type and form of ownership, if they receive, transfer, use funds from the federal budget or use federal property or manage it, and also have tax, customs and other benefits and advantages provided by federal legislation or federal government authorities.

Thus, all types of activities carried out by the Accounts Chamber of the Russian Federation are closely related to each other and are inherently control ones, since they are aimed at solving and achieving the tasks and goals of financial control set for the Accounts Chamber of the Russian Federation as a specialized state control body.

Currently, the traditional financial control of the Accounts Chamber of the Russian Federation over the execution of the federal budget is complemented by its equally important type - performance audit. According to the standards of the International Organization of Supreme Audit Institutions (INTOSAI), performance audit is used as a tool for assessing the effectiveness, efficiency and economy of budget programs, their impact on the socio-economic situation of the country and individual regions. Performance audit does not imply any assessment of the appropriateness of social and economic decisions that require spending budget funds. It is aimed at providing objective information on the feasibility of the tasks set, developing recommendations for possible adjustments to the stated goals or methods of achieving them in case of insufficient financial and resource support, as well as assessing the achieved performance results in terms of the effectiveness of the costs incurred.

In order to implement The President of the Russian Federation of control powers in the structure of the Presidential Administration of the Russian Federation, an independent subdivision was formed - the Control Directorate, which has broad powers to exercise control functions on behalf of and on behalf of the President of the Russian Federation, in particular, on financial issues.

In accordance with its main functions, the Control Directorate of the President of the Russian Federation solves the following tasks: organizes control and verification of the activities of federal executive bodies and executive bodies of the constituent entities of the Russian Federation, organizations and their leaders; when exercising control and verification of the implementation of federal laws, interacts with state authorities; monitors and verifies the activities of units of the Presidential Administration of the Russian Federation; coordinates the activities of the control and supervision bodies of the federal executive authorities and their subdivisions in the constituent entities of the Russian Federation during the inspection.

The implementation of the assigned tasks is ensured by the granting of certain rights to the Control Directorate of the President of the Russian Federation, the main of which are: to create commissions with the involvement of representatives of law enforcement and regulatory bodies, as well as specialists of executive authorities at all levels; to demand, independently or through representatives of the relevant state authorities involved in the audit, from the federal executive authorities, executive authorities of the constituent entities of the Russian Federation, as well as from organizations, documents, explanations and other information necessary for conducting checks; summon officials to give explanations about violations and non-compliance with federal laws, decrees, orders and instructions of the President of the Russian Federation.

On the basis of the checks carried out, the Control Department of the President of the Russian Federation prepares information for the President of the Russian Federation on preventing violations and improving the activities of executive authorities. In addition, the Directorate sends orders to the heads of the executive authorities to eliminate the identified violations, which are subject to urgent consideration. In necessary cases, the Control Directorate of the President of the Russian Federation shall send materials on revealed violations to the prosecutor's office, internal affairs bodies, Federal Security Service bodies or other competent authorities.

In its activities, the Control Directorate of the President of the Russian Federation interacts with the Accounts Chamber of the Russian Federation, the offices of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, other state authorities of the Russian Federation, cooperates with the controlling bodies of foreign countries and international organizations on control activities.

The peculiarities of the activities of the Control Directorate of the President of the Russian Federation are the selectivity of the sphere, time and methods of control; the obligation to fulfill the orders of the President of the Russian Federation; lack of authority to apply coercive measures.

In order to ensure the implementation by the President of the Russian Federation of his powers, including in the field of financial control, an institute of plenipotentiaries of the President of the Russian Federation in the federal districts has been established. The main tasks of the plenipotentiary representative of the President of the Russian Federation in the federal district are: organization of work on the implementation by public authorities of the main directions of domestic and foreign policy of the state; organization of control over the execution of decisions of federal bodies of state power in the district; submission to the President of the Russian Federation of regular reports on the situation, including the economic one, in the district and submission of relevant proposals to the President of the Russian Federation.

The solution of these tasks is guaranteed by the endowment of the plenipotentiary representative of the President of the Russian Federation with a number of functions, including the organization of interaction between federal executive bodies with state authorities of the constituent entities of the Russian Federation and local self-government bodies; development, together with interregional associations of economic interaction of the subjects of the Russian Federation, programs for the socio-economic development of the territories of the federal district; control over the implementation of federal laws, decrees and orders of the President of the Russian Federation, decisions and orders of the Government of the Russian Federation, control over implementation federal programs; organizing and conducting conciliation procedures to resolve disagreements between federal government bodies and government bodies of the constituent entities of the Russian Federation. located within the district.

In pursuance of the Decree of the President of the Russian Federation "On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District" and in order to ensure interaction with the plenipotentiary representatives of the President of the Russian Federation in the Federal Districts, the Government of the Russian Federation adopted Resolution No. 592 of August 12, 2000 "On Interaction between the Government of the Russian Federation and Federal Bodies executive power with plenipotentiary representatives of the President of the Russian Federation in federal districts and the layout territorial bodies federal executive bodies ". According to this decree, the Ministry of Finance of the Russian Federation and the Ministry of the Russian Federation for Taxes and Levies are formed structural units responsible for coordinating the interaction of these ministries and their territorial bodies with the plenipotentiary representatives of the President of the Russian Federation in the federal districts.

The emergence of federal districts in Russia underlines the desire of the federal center to ensure the implementation of the constitutional powers of the President of the Russian Federation, to increase the efficiency of the functioning of federal bodies of state power and to improve the system of control over the execution of decisions of the federal level. In the field of financial activities of the state, the presence of federal districts allows the federal center more coordinated implementation of a unified financial policy and control over budgetary activities subjects of the Russian Federation.

Joint plenipotentiary representatives of the President of the Russian Federation in federal districts and the Control Directorate of the President of the Russian Federation, financial control on behalf of the President of the Russian Federation is exercised by the Office of the President of the Russian Federation for Internal Policy, whose functions (among others) include the preparation of proposals for the President of the Russian Federation on the suspension of the Constitution of the Russian Federation and federal legislation , as well as conducting checks on the implementation in the constituent entities of the Russian Federation of federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation.

Financial control executive bodies of general competence implemented through the Government of the Russian Federation, the government, the administration, the mayor's offices of the constituent entities of the Russian Federation and the administration of municipalities, which exercise control powers both independently and through the organization of the activities of specialized controlling structures.

RF government is the highest executive body of state power of Russia and in accordance with the Constitution of the Russian Federation (Article 114) and the Federal Constitutional Law of December 17, 1997 No. 2-FKZ "On the Government of the Russian Federation" controls the development and implementation of the federal budget, the implementation of a single financial, credit and monetary policy, monitors currency relations.

In order to improve the efficiency of financial control, the Government of the Russian Federation has the right to form specialized commissions.

The Government of the Russian Federation also exercises control over the financial sphere through lawmaking, adopting normative and individual acts. For example, decrees of the Government of the Russian Federation determine the procedure and establish the amount of amounts paid to participants in tax control, approved the regulation on the Ministry of Finance of the Russian Federation, etc.

Of great importance in financial and control activities are specially formed executive bodies and local self-government bodies. Ministry of Finance of the Russian Federation, Federal Treasury, Federal Services for Financial Markets, Insurance Supervision, Financial and Budgetary Supervision, and Financial Monitoring. Federal Tax Service, financial authorities of the constituent entities of the Russian Federation and municipalities, etc.

Ministry of Finance of the Russian Federation carries out internal control over the use of budget funds by the main managers and recipients of budget funds, and also organizes financial control, inspections and audits legal entities receiving guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments. In certain cases, the Ministry of Finance of the Russian Federation has the right to exercise financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets.

Carries out financial control over the conduct of operations with budgetary funds of the main managers, administrators and recipients of budgetary funds, credit organizations and other participants in financial legal relations. In the process of financial control, the Federal Treasury interacts with other federal executive bodies and coordinates their work.

The number of executive bodies of special competence exercising financial control includes Federal Service for Financial Markets, Federal Service for Financial Monitoring.

Federal Service for Financial Monitoring was formed by the Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies" on the basis of the Russian Federation Committee for Financial Monitoring.

Financial intelligence is endowed with certain powers to take measures to counter the legalization (laundering) of proceeds from crime. The main task of the structure under consideration is to analyze the incoming financial information, identify and study specific structures and methods of their work, engaged in illegal monetary transactions that finance criminal and terrorist groups. To achieve this goal, the Federal Financial Monitoring Service collects, processes and analyzes information on transactions with monetary funds or other property subject to control in accordance with Russian law; creates a unified information system and maintains a federal database in the field of combating the legalization (laundering) of proceeds from crime.

If there is sufficient information proving the connection of any transaction with the legalization (laundering) of funds obtained illegally, the Federal Financial Monitoring Service sends the information received to the competent law enforcement agencies.

In the process of exercising control functions, this Federal Service interacts and carries out information exchange with foreign financial intelligence services, such as Fincen (USA), Trakfin (France), the international organization FATF, etc.

Chief administrators and administrators of budgetary funds carry out financial control over the targeted use of budget funds, their timely return, as well as the provision of reports and payment for the use of budget funds. These controlling entities carry out inspections of subordinate state and municipal enterprises, as well as budgetary institutions.

Financial traffic control financial resources at the level of the constituent entities of the Russian Federation and municipalities are carried out by territorial institutions of federal executive bodies, as well as financial and control bodies formed in the structure of state authorities of the constituent entities of the Russian Federation or local governments. For example, in the structure of the administration of the Rostov region, the department of financial resources and tax policy was formed, in the Ryazan region - the financial and treasury department of the Ryazan region, in the administration of the Smolensk region - the Department of Finance, Budget and State Order of the Smolensk Region.

Interior financial control is carried out within the competence of a separate ministry or department (intradepartmental) or within a separate enterprise, organization, institution (intrafarm).

Departmental financial control is carried out by control and auditing departments, other structures of ministries, departments and government bodies over the activities of accountable enterprises, institutions and organizations, which at least once a year conduct comprehensive audits and thematic audits of receipts and expenditures of budgetary funds in federal executive bodies, as well as at enterprises, institutions and organizations using federal budget funds. Funds spent in violation of financial legislation, as well as income received from their use, are subject to return to the federal budget within one month after the control body detects these violations.

On-farm financial control is carried out within the framework of a separate economic entity on its initiative or the body that manages it, available economic, financial and legal services.

Internal control is carried out in the interests of the owner, therefore, its main purpose is to assist the management or the governing body in the effective conduct of financial activities.

This type of control, among others, performs informing and preparatory functions. Based on the results of the audit, the services conducting internal control draw up and submit to the management (management body) data of financial analysis, estimates of accounting and statistical reporting, financial resolutions on concluded or completed civil and labor contracts, etc. Based on the information received the owner of the inspected object takes measures to improve the efficiency of financial and economic activities, eliminate or prevent violations of financial discipline, attract (if necessary) other controlling entities. Internal control is especially necessary before the obligatory financial audit, since it allows, on its own and at the expense of its own funds, to timely identify and eliminate financial violations, as well as prepare the necessary documentation for state (municipal) control bodies.

Auditing financial control is one of the types of independent non-departmental (external) control carried out as a business activity to check the accounting and financial (accounting) statements of organizations and individual entrepreneurs (audited entities).

The audit does not replace the state financial control, therefore the legislator also defined the purpose of the audit as an expression of an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

Considering the importance of audit control as an independent, highly qualified way of checking financial and economic activities, the state carries out legal regulation of relations developing in this area. In particular, the Federal Law "On Auditing" established the requirements for auditors, the procedure for licensing audit organizations, the rights and obligations of auditors and audited persons, lists the subjects subject to mandatory audit, introduced quality control of auditors, etc. financial and legal regulation of auditing has a resolution of the Constitutional Court of the Russian Federation of April 1, 2003 No. 4-P. On federal level The Government of the Russian Federation approves the rules (standards) of auditing activities, which can be imperative and recommendatory.

In a market economy, the state often needs to obtain objective information about the financial condition of its enterprises or business entities. For example, at the initiative of the state, an audit of the use of budgetary funds, the implementation of state target programs is carried out. The audit is of great importance in the process of privatization of state property: on the basis of the proposals of the auditors, the method of privatization of each object of state property is selected and the pre-sale preparation of state enterprises is carried out.

However, not all relationships that develop in the course of audit activities are included in the subject financial law... Since audit is a regulated business civil law, then the defining criteria for classifying relations arising in the process of auditing as financial and legal are the nature (basis) of these relations, methods of regulation and subject composition. The basis of audit relations (property nature) is the same in relation to all audited persons, therefore, the main signs of referring any audit relations to the subject of financial law will be the obligation (imperativeness) of the appointment of the audit and the controlled subject composition.

The scope of financial and legal impact includes the activities of the authorized federal body for state regulation of audit activities and activities in the field of statutory audit.

The rules of financial law govern the relationship on statutory audit, the purpose of which is to verify the accounting and financial (accounting) statements of the organization, or individual entrepreneur... According to the current legislation, the following are subject to compulsory auditing: state off-budget funds, the income sources of which are compulsory contributions from individuals and legal entities; state unitary enterprises based on the right of economic management, if the volume of their proceeds from the sale of products (performance of work, provision of services) for one year exceeds 500 thousand times the minimum wage or the amount of assets on the balance sheet exceeds 200 thousand at the end of the reporting year. times the minimum wage. For municipal unitary enterprises, financial indicators can be lowered on the basis of the relevant law of the constituent entity of the Russian Federation.

The need for a statutory audit is due to the specifics of the organizational and legal form of the audited entities, the nature of their functions, or a large amount of proceeds from product sales or a significant amount of balance sheet assets at the end of the reporting year, i.e., such circumstances that require the establishment of increased guarantees of the reliability of financial (accounting) statements verified persons. Ultimately, a mandatory audit is carried out in order to protect the rights and legitimate interests of all subjects of financial law, as well as to ensure the economic security of the state.

The relations that develop in connection with the appointment and conduct of a mandatory audit are of a property and public law nature. The organization carrying out such an audit acts on the basis of the Federal Law "On Auditing" and acts as an independent control and auditing authority authorized by the state to carry out a statutory audit. The statutory audit is appointed on the initiative of the state, expressed in legislative form, therefore, for the audited subject, it is an obligation, an encumbrance of a public law nature.

Mandatory audit is the final stage in the official accounting system and is an independent official control over the reliability of financial (accounting) statements. Legal regulation of statutory audit combines civil and financial legal forms... The choice of an audit organization and payment for the services rendered by it are carried out on a commercial basis within the framework of a civil law contract, that is, they are mediated by a private law form. At the same time, in terms of its goals, purpose and functions, a statutory audit is carried out in the interests of an indefinite circle of individuals and the state as a whole, that is, it expresses public interest.

Mandatory audit is carried out only by audit organizations. The Federal Law “On Auditing” establishes the requirement for an open competitive selection of an audit organization that has the right to audit organizations with a share of the state (subject of the Russian Federation) in the authorized (joint) capital of at least 25%. The procedure for holding such competitions is approved by the Government of the Russian Federation.

The audit is carried out on the basis of paid and fixed-term contract, concluded between the controlled and controlling entities. When conducting a statutory audit, the audit organization is obliged to insure the risk of liability for violation of the contract.

Based on the results of the audit, an opinion is drawn up, which is an official document and expresses in the prescribed form the opinion of the auditing organization (auditor) on the reliability of the financial (accounting) statements of the controlled entity and the compliance of its accounting procedure with the current legislation. The auditor's report as a mandatory element is included in the official financial statements for the year; its absence is the basis for the rejection of the financial statements, and the tax authorities are not entitled to consider them reliable.

Public financial control is due to the right of citizens to create public associations, enshrined in Art. 30 of the Constitution of the Russian Federation. Based on Art. 3 of the Federal Law of May 19, 1995 No. 82-FZ "On Public Associations" public associations are created to protect common interests and achieve common goals, promote the realization of the rights and legitimate interests of citizens. In the field of financial relations of the state, the objects of public financial control may be reports on the execution of budgets published in mandatory; in the absence of legal restrictions - audit reports and opinions; activities of various funds that use or distribute state (municipal) funds; holding state (municipal) lotteries, etc. This type of financial control is aimed at forming public opinion regarding the state financial policy and also makes public financial activities more transparent.

Among the public associations, TC stand out for which activities in the financial and control sphere are not the main ones (advocacy, human rights organizations, etc.) and which are formed specifically to carry out financial control. Thus, Presidential Decree No. 1157 of November 18, 1995 "On Certain Measures to Protect the Rights of Investors and Shareholders" determined the possibility of involving public associations of organizations of depositors and shareholders to monitor activities in the financial and stock markets of Russia.

The specific nature of legal relations, which is developing in the process of financial and control activities of the state, presupposes that the auditing entities have appropriate economic and legal knowledge and real opportunities to influence financial activities. Therefore, in order to increase the efficiency of public control, public and state associations are being created. In accordance with this Decree of the President of the Russian Federation, the Federal Public-State Fund for the Protection of the Rights of Investors and Shareholders was established. The Fund is non-profit organization, the founders of which are federal executive bodies, public associations created to protect the rights of depositors and shareholders, including committees for the protection of defrauded depositors and shareholders. For the most effective activities, the Fund has the right to create regional branches, as well as open branches and representative offices both in Russia and abroad.

Taking into account the peculiarities (goals, methods of conducting, measures of influence on offenders, etc.), it would be more correct to call it monitoring.

By the degree of imperativeallocatemandatoryandinitiativefinancial control.

Mandatory financial control is possible: due to legal requirements (audit of off-budget funds; control The Central Bank RF for the activities of commercial banks, etc.); by decision of state authorities, local authorities or law enforcement agencies (control of territorial currency control bodies over compliance with the currency legislation of the Russian Federation; documented inspections and audits of the financial and economic activities of organizations of all forms of ownership, conducted by territorial control and auditing bodies of the Ministry of Finance of the Russian Federation on motivated decisions of the bodies prosecutor's office, etc.).

Initiative financial control is carried out at the discretion of the business entity on its own (head of the company, accounting, financial department, legal service, etc.) or with the involvement of external specialists (independent experts, audit).

4.3. Forms and methods of financial control

Under formfinancial control understand the ways of concrete expression and organization of control actions.

Depending on the time of the control there are three main forms of financial control: preliminary, current and subsequent.

Preliminary control carried out before the commission of any financial transactions (for example, checking the correctness and legality of documents that serve as the basis for receiving or spending money). It is of a warning nature, helps to prevent inappropriate, ineffective spending of financial resources, to identify reserves for the growth of income and profits.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Current financial control is based on the primary documents of operational accounting and reporting, assumes a systematic factor analysis activities of enterprises and organizations in order to identify reserves of profitability and profit, reduce the cost of products (works, services), overdue receivables and payables, completeness and timeliness of settlements with the budget and extra-budgetary funds.

Follow-up control carried out after the completion of monetary transactions in order to further check their legality and validity. In the course of it, the quantitative and qualitative fulfillment of the targets for each type of income and expenditure, tax and non-tax receipts to budgets of different levels and the expenditure of budgetary funds, the execution of off-budget funds and financial plans of enterprises, organizations, estimates of budgetary institutions are checked. At the same time, by analyzing reporting accounting documents, the reasons for the deviation of actual data from the planned ones, reserves for increasing the revenue base of budgets, and the profitability of enterprises and organizations are revealed.

Depending on the will of the subjects of financial legal relations and the requirements of the legislation distinguish compulsory and proactive financial control.

Mandatory control is carried out by virtue of the requirements of the legislation in a timely manner. This includes, in particular, the mandatory audit of the annual financial statements of individual organizations and companies.

Initiative control is independently determined by the relevant bodies of economic entities and acts as an integral part of its financial management.

Depending on the field of financial activity financial control is subdivided into budgetary, tax, currency, insurance, banking, and control over monetary circulation.

Under methodscontrol the techniques and methods of its implementation are understood. Financial control is carried out, as a rule, by two main methods: audit and verification.

Revision Is a method of control that provides for the deepest and most complete study of the financial and economic activities of a business entity, in the process of which the legality and reliability of business and financial transactions are established, as well as accounting in several or all areas of business entities.

Examination- a method of control, in the process of which the legality and reliability of economic and financial transactions performed in one or several interrelated areas of financial and economic activities of a business entity are established.

By venuecontrol actions check (audit) is divided into office and field.

Cameral verification (audit) is carried out by the supervisory authority at the place of its location on the basis of data from various documents submitted by business entities or their representatives, as well as on the basis of documents and information available to the supervisory authority.

Outgoing check (audit) is carried out directly at the location of the business entity.

By the frequency of checks (revisions) are divided into planned and unscheduled.

Planned inspection (revision) is carried out on the basis of monthly or quarterly inspection schedules approved by order or order of the head (deputy head) of the controlling body. Scheduled inspections (audits) of the same business entity can be carried out no more than once a year. Unscheduled inspection (audit) of the same business entity is carried out only on behalf of the President of the Republic of Belarus, the Council of Ministers of the Republic of Belarus, the State Control Committee, the Council for the Coordination of Control Activities in the Republic of Belarus, tax, law enforcement and judicial authorities. Other supervisory bodies have the right to contact the said state bodies and the Council for Coordination of Control Activities in the Republic of Belarus with proposals on the need for unscheduled inspections.

Unscheduled thematic operational review carried out in order to promptly identify and suppress violations of the law at the time of their commission in a limited area or in relation to retail facilities, vehicles, other places of business. The term of its holding in relation to one inspected entity or its a separate subdivision should not exceed three business days. Such inspections are not included in the work plans (i.e., they are unscheduled), they are appointed by the head of the supervisory body or his authorized deputy immediately before the start of the conduct. The basis for the appointment of such inspections may be the need for control (for example, over compliance with the procedure for conducting foreign exchange transactions, foreign exchange transactions with the participation of individuals, carrying out activities in the gambling business, accepting cash when selling goods (works, services) for cash , use of cash registers, special computer systems, ticket printing machines and taximeters).

There are also counter check, which is understood as the establishment of the actual reflection by the business entity in the accounting of financial and business transactions carried out with other business entities, in respect of which scheduled or unscheduled checks are carried out.

By content checks (audits) are divided into documentary and factual. Documentary includes checking various financial documents. Based on their analysis, it is possible to determine the legality and expediency of spending funds. During actual check (audit) checks the availability of money, securities and material values.

By coveragefinancial and business transactions in the process of checking(revisions) distinguish solid checks (audits), consisting in the study of all operations, all primary documentation at a certain area of activity for the entire audited period, and selective(revisions), the essence of which is to check part of the primary documents for a certain period of time.

By the completeness of the coverage of the materials being checked checks (revisions) are divided into complex at which the financial activities a business entity in various fields (supervising employees of several bodies take part in them at the same time), and thematic, reduced to a survey of any one area of financial activity.

It is also possible to carry out counter check, which is carried out in order to establish the actual reflection by the taxpayer in the accounting of financial and business transactions carried out with other business entities, in respect of which scheduled or unscheduled inspections are carried out. Onsite on-site tax audit is carried out as required and on the basis of the order of the Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus. In any case, it is always of an auxiliary nature and is impossible without the main audit of the taxpayer, therefore it can hardly be considered an independent type of tax audit.

For more effective financial control, use such a form as joint verification... This inspection is carried out by several control (supervisory) bodies, with the exception of an inspection carried out by a higher supervisory (supervisory) body with the participation of officials of subordinate supervisory (supervisory) bodies, as well as an inspection carried out by the bodies of the State Control Committee, the prosecutor's office with the involvement of representatives other regulatory (supervisory) bodies.

Control check carried out to establish the facts of elimination by business entities of violations identified during the previous inspection. Its duration should not exceed five working days. At the same time, if in the course of the control check there is a need for product testing or production inspection, then, by the decision of the head of the state body, the control check period can be extended, but by no more than 15 working days.
additional verification is appointed to confirm the validity of the arguments set out in the objections to the act (certificate) of the inspection or in the complaint against the decision of the controlling body (official) or on the requirement (order) to eliminate violations. Its reasons are the need to study additional issues on cases (materials) received by the criminal prosecution authorities, courts; facts of non-compliance by the inspector (head of the inspection) with the established procedure for the appointment and conduct of inspections. The term for additional verification cannot exceed 10 working days. This rule does not apply to additional inspections initiated by the criminal prosecution authorities in an initiated criminal case or carried out on instructions from the heads of the criminal prosecution authorities and courts in relation to cases (materials) in their proceedings.

There are also other methods of financial control.

Analysis is a detailed study of documentation in order to overall assessment effectiveness and efficiency. It is carried out on the basis of current and annual reporting and is distinguished by a systematic and factor-based approach, as well as the use of such analytical techniques as averages and relative values, groupings, an index method, etc.

Survey, which consists in personal acquaintance of the controlling person on the spot with individual parties to the financial and economic activities of enterprises, institutions and organizations. At the same time, the primary accounting documents are not necessarily checked, but control measurements of work, fuel consumption, electricity are carried out, hidden objects of financing and taxation are checked by polling, questioning, observation, etc.