Control of financial and economic activities of state non-profit organizations. State control of the activities of non-profit organizations. With changes and additions from

The finances of non-profit organizations are represented by a variety of financial relationships that arise regarding the formation and use of monetary funds for various purposes.

With organs state power and organs local government about receiving budget funds and their use;

With other organizations and individuals regarding the formation of extra-budgetary sources of income from founders’ contributions), share and membership fees, targeted income, including grants, donations, as well as income from entrepreneurial and other income-generating activities) and their use;

With state authorities and local governments regarding the fulfillment of obligations to budgets of various levels and budgets of extra-budgetary funds by paying tax payments, as well as insurance contributions for compulsory pension and social insurance;

With your employees regarding the formation and use of wage funds and funds for special purposes (material incentives, production and social development, etc.).

Based on this, the finances of non-profit organizations are relationships associated with the formation and use of financial resources of organizations to achieve the goals of activity provided for in the organization’s charter. At the same time, a non-profit organization can carry out one or more types of activities that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the organization’s activities. A non-profit organization can carry out entrepreneurial activities only for the purposes for which it was created. Such a restriction is established by law to prevent the pursuit of more profitable activities to the detriment of the main one that meets the goals of its creation.

Non-profit organizations can be created in various organizational and legal forms: consumer cooperatives, public or religious organizations (associations), owner-financed institutions, charitable and other foundations, associations of legal entities (associations and unions), non-profit partnerships, autonomous non-profit organizations and other forms, permitted by law (Article 50 of the Civil Code of the Russian Federation)

IN Russian Federation Most non-profit organizations are created in the form budgetary institutions, the legal status of which was first determined by the Budget Code of the Russian Federation. The need for a legislative definition of the status of a budgetary institution was caused by the fact that the Civil Code of the Russian Federation contains only a definition of an institution as an organizational and legal form of a non-profit organization. At the same time, the definition of an institution does not specify the owner and source of financing of the institution. The Budget Code of the Russian Federation clarifies these points and defines a budgetary institution as a state (municipal) institution, the financial support for the performance of its functions, including the provision of state (municipal) services to individuals and legal entities in accordance with the state (municipal) assignment, is carried out at the expense of funds the corresponding budget based on the budget estimate (Article 6 of the Budget Code of the Russian Federation). Budgetary institutions include institutions of pre-school, general and vocational education, health care and social services, research institutions, state authorities and local governments, bodies of the judicial system, prosecutor's office, law and order and state security, national defense institutions.

The content of relations between non-profit organizations and budgets of different levels depends mainly on the legal status of the organization. Due to the need for their financing by the owner, budgetary institutions are characterized by bilateral relations in terms of receiving funding from the budget of the appropriate level, depending on the subordination of the institution and the payment of taxes to the budget system. Bilateral relations arise regardless of whether the budgetary institution carries out entrepreneurial and other income-generating activities or not. In the absence of extra-budgetary sources of income, the institution, receiving budget funding, nevertheless pays taxes related to budget activities (personal income tax, unified social tax, land tax, property tax of organizations), allocations for the payment of which are provided for in the relevant articles budget estimate. If an institution, in addition to the budgetary one, also carries out entrepreneurial activity, it pays taxes related to this activity (value added tax, corporate income tax, land tax, etc.), and the source of tax payment is revenue or profit from the sale of products, work or services.

Unilateral relations with the corresponding budget arise only for institutions that are not financed by the owner from budgetary funds (for example, private security agencies), regarding the payment of taxes related to the provision of paid services to organizations and citizens.

Relations between non-profit organizations of other organizational and legal forms (except for budgetary institutions) with budgets can also be bilateral or unilateral. For some organizations (public, religious organizations, foundations) there is both the possibility of receiving budget funds for certain purposes provided for by the legislation on non-profit organizations, and the need to pay taxes. The relationship of other non-profit organizations with budgets is limited only to the payment of taxes in accordance with current legislation.

The different organizational and legal forms of non-profit organizations receiving budget funding also determine the different forms of provision of budget funds. For non-profit organizations created in the form of a budgetary institution, the legislation provides for the only form of financing - allocations to ensure the performance of the functions of budgetary institutions (Article 691 of the Budget Code of the Russian Federation). To non-profit organizations of other organizational and legal forms (public, religious organizations, foundations), budget funds are provided not for their maintenance, but in the form of a subsidy.

Different forms of financing used in relation to non-profit organizations of certain organizational and legal forms also determine different mechanisms for providing funds from the budget.

For budgetary institutions, two different ways are used to communicate budgetary allocations to them: either through the governing body to which the budgetary institution is subordinate, or directly to the institution itself. The first method is used for budgetary institutions operating within such industries as education, health care, culture, etc. In this case, the body executing the corresponding budget provides budget funding not to each institution separately, but to the governing body of a certain industry (the main manager of budget funds) : for the federal budget - ministries, services, agencies; for regional and local budgets - sectoral departments (administrations, divisions) of the executive authority or local government. In turn, the main manager of budget funds brings budget allocations to each institution within the limits of the allocations approved during the budget planning process in accordance with the consolidated budget schedule.

The second method is applied to individual, especially significant budgetary institutions (for example, the State Academic Bolshoi Theater of Russia, the State Hermitage, etc.), which in this case are the main managers of budgetary funds, as well as non-profit organizations of all other organizational and legal forms.

Relations of non-profit organizations with other organizations and individuals (founders, shareholders, members of non-profit organizations, philanthropists, grant givers, as well as consumers of services provided on a paid basis) mediate the formation of extra-budgetary sources of income - contributions from founders, share and membership fees, targeted revenues, including grants, donations, as well as income from business and other income-generating activities.

All non-profit organizations are payers of the unified social tax, as well as insurance contributions for compulsory pension and social insurance, paid to the budgets of the corresponding state extra-budgetary funds. However, the different legal status of non-profit organizations determines different sources of payment of taxes and insurance contributions: budgetary allocations provided for these purposes in the budget estimate - in budgetary institutions, revenue from the sale of products, works and services - in organizations of other organizational and legal forms. The amounts of the unified social tax and insurance contributions accrued in accordance with tax legislation are transferred in full to the budgets Pension Fund Russian Federation and compulsory health insurance funds. The unified social tax, credited to the Social Insurance Fund of the Russian Federation, is transferred in the form of the difference between the amount of the accrued unified social tax and the expenses incurred by the organization for the payment of various benefits (for temporary disability, pregnancy and childbirth, etc.) provided for by law.

Financial relations between a non-profit organization and the workforce mediate the distribution of proceeds from the sale of products (works, services), the formation and use of wage funds, funds for special purposes (material incentives, production and social development) in budgetary institutions engaged in business activities and in non-profit organizations of other organizational and legal forms.

Material media financial relations Non-profit organizations use financial resources. The financial resources of non-profit organizations represent the totality of cash income, receipts and savings used for the current maintenance and expansion of the activities of these organizations. Sources of financial resources, principles of their formation and use depend on the type of services provided by non-profit organizations and the nature of their provision.

The modern market economy is a mixed economy in which the mechanism of market self-regulation is combined with government regulation. Moreover, a market economy presupposes a high level of government guarantees in obtaining socially significant services and social protection of citizens from the negative consequences of the market. This is what determines the way to satisfy certain types of needs for the services of non-profit organizations (paid or free) and, accordingly, the sources of financing these needs.

One part of social needs is indivisible, and its satisfaction is possible only in a collective form. These include needs for defense, national security, public administration, environmental protection, sanitary and epidemiological measures, etc. These needs concern all members of society, and to satisfy them exclusively funds from the budgets of the budgetary system of the Russian Federation and the budgets of state extra-budgetary funds are used.

Another group of social needs (in education, health care, culture, social security, etc.) has an individual form of satisfaction. The source of financing these needs can be both budget funds and funds from organizations and the population.

At the same time, using only budgetary funds for the free provision of socially significant services is impossible due to limited budgetary resources. In addition, free services have certain negative features: it leads to a shortage of services, fetters the initiative of institutions and undermines incentives to achieve high economic results, limits competition and, as a result, does not stimulate the reduction of costs of providing services, etc. Therefore, in a market economy, the practice of rationing the consumption of free services is widely used.

A number of services are provided to citizens only on a paid basis. These include the services of theatrical and entertainment enterprises, cultural and recreation parks, organizations providing recreation for the population, notaries, the legal profession, etc. The sources of satisfying these individual needs are the funds of the population.

The principles of formation and use of financial resources of non-profit organizations depend on their management methods. For budgetary institutions, the main method of housekeeping is estimated financing.

The basic principles of the formation and use of financial resources in estimated financing are:

Determining the volume of budget allocations based on the rationing of certain types of expenses, i.e. determining the need for funds necessary to reimburse current and capital costs in order to ensure the performance of the functions of the institution;

Purpose of budget allocations in accordance with budget classification codes;

Strict regulation of budget funds by purpose (in accordance with the expenditure standards established by law) and time (within the financial year and individual quarters);

Allocation of budgetary allocations to the extent that the institution’s performance indicators are met and taking into account the use of previously allocated funds;

Control over reasonable planning of appropriations and rational and economical use of funds.

However, in conditions of limited budgetary funds, the formation of financial resources of budgetary institutions is carried out by combining the principles of estimated financing and self-sufficiency.

Acceptable errors

For various degrees freedom (n - 2) and different probabilities

Critical values ​​of correlation coefficients

(In this case, the degree of freedom will be a number equal to n- 2, where p - the amount of data in the correlated series.) Note that the significance of the correlation coefficient also depends on the given level of significance or the accepted probability of an acceptable error in the calculations. If, for example, two rows of numbers of 10 units each are correlated with each other and a correlation coefficient between them is equal to 0.65, then it will be significant at the level of 0.95 (it is greater than the critical table value of 0.6319 for the probability of an acceptable error is 0.05, and less than the critical value of 0.7646 for the probability of an acceptable error of 0.01).

The method of multiple correlations, in contrast to the method of paired correlations, makes it possible to identify the general structure of correlation dependencies that exist within multidimensional experimental material, including more than two variables, and to present these correlation dependencies in the form of a certain system.

1. Control is one of the forms of interaction between the OGV and NPOs.

With the help of control, an NPO receives an external legal audit, compares its activities, the form of activities, which are monitored by the justice authorities.

The OGVs receive monitoring of the situation and check the level of legality of the activities of NPOs. Formed civil society represented by one of the institutions in accordance with the provisions.

1. Control is one of the stages, mandatory elements public administration, the effectiveness of the activities of government bodies is assessed.

Analysis of the provisions of the Constitutional Court and law enforcement practice have developed the following principles of control:

1. principle of legality. Form, volume, content must be strictly in accordance with the norms of current legislation.
2. principle of proportionality. IT is expressed in 3 postulates:

• the control system of the OGV side must be adequate to the entire system of public administration, it should not be total, it must correspond to the current time and situation.
• Establishing adequate forms and sufficiency of state control for emerging social relations, i.e. methods and mechanisms for exercising control should not be excessive, must correspond to the situation, relationships
• Determining the adequate scope of powers of regulatory authorities. System legal liability must be adequate to the situation and decisions.

Regulations. Min. Justice RF-order activities of officials, judicial authorities to exercise control, compliance with goals and objectives. From 04/31/2009 No. 90.

There are certain elements of legal liability:

1. Judicial authorities may issue a warning. The issuance of a warning and the basis for issuing a warning are different for NPOs, OBs and PPs.

• NPO: 1) issued in connection with a violation of the legislation of the Russian Federation or 2) the commission of actions (real actions. Interpretation law enforcement practice and EU activities do not coincide. The EU believes that states cannot apply liability if the way in which these actions are carried out restricts rights and freedoms. For example, they want a monarchy - in the EU this is democracy, in the Russian Federation the overthrow of the state system is responsibility in the Criminal Code), contrary to the goals provided for by the constituent documents;
• About About: 1) in case of violation of the Constitution of the Russian Federation, the legislation of the Russian Federation, or 2) the association commits actions contrary to the statutory goals. The warning is given in writing;
• PP: 1) for violation of the law, Article 39 of the Federal Law 2) for violation of the statutory purposes of the PP - a warning is issued in writing, the grounds are indicated - what provisions of the law were violated by the NPO, PP, OB, then a reference to the right of the justice authorities to issue a warning + deadline for eliminating the violation, not may be less than 1 month, for PP at least 2 months;

If an NGO, then filing an application with the court general jurisdiction at the location of the NPO, applications for its liquidation and termination of activities by justice authorities.

For OB OB: either a repeated warning or a decision is made to suspend the activities of OB OB (restrictions under Article 43 - founding in the media is suspended, cannot participate in political actions, economic activities are suspended except for payments under contracts and salary. Suspension can be up to 6 months. The decision can be made by both the prosecutor and the justice authorities).

For the PP: after the 1st warning, the 2nd warning, after the decision on suspension, only by the court, the Supreme Court has the right to make a decision to suspend the activities of the PP, if regional - then the court of general jurisdiction of the subject in 1 instance.

The most radical way: an application to the court for the liquidation of the organization, drawn up in accordance with the requirements of civil procedural legislation. Problems:

• Liquidation of an organization if it no longer operates. The question is: who will actually liquidate. Judicial practice says: if it is possible to identify the founders and leaders of the organization, then the forced liquidation proceedings are entrusted to them. If in fact they are absent, then the court makes a decision on liquidation and obliges the Federal Tax Service authorities, after a certain period, to independently, on the basis of a court decision, make a decision to exclude the organization from the Unified State Register of Legal Entities. The problem is that creditors may not know about this.
• In the Civil Code, the grounds for liquidation of a legal entity are related to its activities and status, and according to the legislation on NPOs: either for non-compliance with the legislation defining the status of NPOs, or in connection with activities contrary to the statutory goals.

• When governing bodies oppose the legal activities of officials (failure to provide documents, premises)
• When an organization carries out its activities without the status of a legal entity, incl. entrepreneurial

A protocol is issued. Everything is in accordance with the regulations.

Control as a form of interaction involves:

1. right regulation. Everyone is equal before the law
2. the rights and responsibilities of officials of the State Duma and NPOs are clearly defined
3. The legislation on NPOs gives the justice authorities the right to apply certain types of liability, for example issuing warnings, etc. – this does not apply to classical types of liability. This is a form of public legal liability. As an element of civil society.

Judicial procedure for appeal: according to Civil Procedure Code 24, 25 chapter. It defines how DECISIONS (for example, a warning) are appealed as non-normative act and ACTION (sent or not sent notice).

Administrative procedure in administrative regulations. The Ministry of Justice is authorized to consider complaints against decisions of lower-level persons: either the complaint is rejected, or the Ministry of Justice may OBLIGATE the lower territorial body represented by its head to cancel the decision made, for example, on the refusal to accept documents. The complaint is considered within 1 month.

You can do it in parallel, or you can have one to choose from.

About the distribution order general expenses non-profit organizations between their divisions carrying out non-commercial activities and divisions carrying out entrepreneurial activities, see Letter of the Ministry of Finance of the Russian Federation dated 02/21/2002 N 16-00-14/67.

1. A non-profit organization maintains accounting records and statistical reporting in the manner established by the legislation of the Russian Federation.
A non-profit organization provides information about its activities to state statistics bodies and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of the non-profit organization.
2. The size and structure of income of a non-profit organization, as well as information about the size and composition of the property of a non-profit organization, its expenses, the number and composition of employees, their remuneration, and the use of free labor of citizens in the activities of a non-profit organization cannot be the subject of a trade secret.

The provisions of paragraph 3 of Article 32, regulating the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Nanotechnology Corporation, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Rostechnologies", mutual insurance societies, the State Corporation on atomic energy "Rosatom", Center for Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws dated 05/17/2007 N 82-FZ, dated 07/19/2007 N 139-FZ, dated 07/21/2007 N 185-FZ, dated October 30, 2007 N 238-FZ, dated November 23, 2007 N 270-FZ, dated November 29, 2007 N 286-FZ, dated December 1, 2007 N 317-FZ, dated May 13, 2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

3. Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are required to submit to the authorized body documents containing a report on their activities, on the personnel of the governing bodies, as well as documents on expenditure cash and on the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons. The forms and deadlines for submitting these documents are determined by the authorized federal executive body.
(Clause 3 introduced by Federal Law dated January 10, 2006 N 18-FZ, as amended by Federal Laws dated July 23, 2008 N 160-FZ, dated July 17, 2009 N 170-FZ)
3.1. Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, as well as those who did not receive property and funds from international or foreign organizations, foreign citizens, stateless persons during the year, in If the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, they submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in free form about the continuation of their activities within the time frame determined authorized body.
(clause 3.1 introduced by Federal Law dated July 17, 2009 N 170-FZ)
3.2. Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are obliged to annually post on the Internet or provide funds mass media for publication of a report on its activities in the amount of information submitted to the authorized body or its territorial body.
Non-profit organizations specified in paragraph 3.1 of this article are required to annually post on the Internet or provide the media for publication with a message about the continuation of their activities.
The procedure and timing for posting these reports and messages are determined by the authorized federal executive body.
(clause 3.2 introduced by Federal Law dated July 17, 2009 N 170-FZ)
4. A structural unit of a foreign non-profit non-governmental organization informs the authorized body about the amount of funds and other property received by this structural unit, their intended distribution, the purposes of their expenditure or use and their actual expenditure or use, about the programs proposed for implementation on the territory of the Russian Federation , as well as on the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided to them in the form and within the time limits established by the authorized federal executive body.
(Clause 4 was introduced by Federal Law No. 18-FZ of January 10, 2006, as amended by Federal Law No. 160-FZ of July 23, 2008)

The provisions of paragraph 5 of Article 32, regulating the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Nanotechnology Corporation, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Rostechnologies", mutual insurance societies, the State Corporation on atomic energy "Rosatom", Center for Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws dated 05/17/2007 N 82-FZ, dated 07/19/2007 N 139-FZ, dated 07/21/2007 N 185-FZ, dated October 30, 2007 N 238-FZ, dated November 23, 2007 N 270-FZ, dated November 29, 2007 N 286-FZ, dated December 1, 2007 N 317-FZ, dated May 13, 2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

5. The authorized body exercises control over the compliance of the activities of a non-profit organization with the goals provided for by its constituent documents and the legislation of the Russian Federation. In relation to a non-profit organization, the authorized body has the right to:
1) request from the governing bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph 2 of this paragraph;
(as amended by Federal Law dated July 17, 2009 N 170-FZ)
2) request and receive information about financial and economic activity non-profit organizations from state statistics bodies, the federal executive body authorized for control and supervision in the field of taxes and fees, and other bodies state supervision and control, as well as from credit and other financial institutions;
3) send their representatives to participate in events held by the non-profit organization;
4) conduct inspections of the compliance of the activities of a non-profit organization, including the expenditure of funds and the use of other property, with the purposes provided for by its constituent documents, with the frequency established by the Federal Law of December 26, 2008 N 294-FZ “On the Protection of the Rights of Legal Entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, in the manner established by the authorized body;
(Clause 4 as amended by Federal Law dated July 17, 2009 N 170-FZ)
5) if a violation of the legislation of the Russian Federation is detected or a non-profit organization commits actions that are contrary to the goals provided for by its constituent documents, issue it a written warning indicating the violation and the period for its elimination, which is at least a month. A warning issued to a non-profit organization can be appealed to a higher authority or to court.
(Clause 5 introduced by Federal Law No. 18-FZ of January 10, 2006)
6. If a violation of the legislation of the Russian Federation is detected or a branch or representative office of a foreign non-profit non-governmental organization commits actions that contradict the stated goals and objectives, the authorized body has the right to issue a written warning to the head of the corresponding structural unit of the foreign non-profit non-governmental organization indicating the violation committed and the period for its elimination, amounting to at least a month. A warning issued to the head of the relevant structural unit of a foreign non-profit non-governmental organization may be appealed to a higher authority or to court.
(Clause 6 introduced by Federal Law No. 18-FZ of January 10, 2006)

The provisions of paragraph 7 of Article 32, regulating the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Nanotechnology Corporation, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Rostechnologies", mutual insurance societies, the State Corporation on atomic energy "Rosatom", Center for Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws dated 05/17/2007 N 82-FZ, dated 07/19/2007 N 139-FZ, dated 07/21/2007 N 185-FZ, dated October 30, 2007 N 238-FZ, dated November 23, 2007 N 270-FZ, dated November 29, 2007 N 286-FZ, dated December 1, 2007 N 317-FZ, dated May 13, 2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

7. Non-profit organizations are obliged to inform the authorized body about changes in the information specified in paragraph 1 of Article 5 of the Federal Law "On state registration legal entities and individual entrepreneurs", with the exception of information about received licenses, within three days from the date of such changes and submit the relevant documents for a decision to be sent to the registering authority. The decision to send the relevant documents to the registering authority is made in the same manner and within the same time frame as the decision on state registration. Moreover, the list and forms of documents that are necessary to make such changes are determined by the authorized federal executive body.
(Clause 7 was introduced by Federal Law No. 18-FZ of January 10, 2006, as amended by Federal Law No. 160-FZ of July 23, 2008)
8. In case of failure by a branch or representative office of a foreign non-profit non-governmental organization to deadline information provided for in paragraph 4 of this article, the corresponding structural unit of a foreign non-profit non-governmental organization may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.
(Clause 8 introduced by Federal Law No. 18-FZ of January 10, 2006)
9. If the activities of a branch or representative office of a foreign non-profit non-governmental organization do not correspond to the goals stated in the notification, as well as the information presented in accordance with paragraph 4 of this article, such a structural unit may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.
(Clause 9 introduced by Federal Law No. 18-FZ of January 10, 2006)

The provisions of paragraph 10 of Article 32, regulating the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Nanotechnology Corporation, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Rostechnologies", mutual insurance societies, the State Corporation on atomic energy "Rosatom", Center for Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws dated 05/17/2007 N 82-FZ, dated 07/19/2007 N 139-FZ, dated 07/21/2007 N 185-FZ, dated October 30, 2007 N 238-FZ, dated November 23, 2007 N 270-FZ, dated November 29, 2007 N 286-FZ, dated December 1, 2007 N 317-FZ, dated May 13, 2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

10. Repeated failure by a non-profit organization to submit the information provided for in this article within the prescribed period is the basis for the authorized body or its territorial body to apply to the court for the liquidation of this non-profit organization.
(Clause 10 introduced by Federal Law No. 18-FZ of January 10, 2006)
11. The authorized body makes a decision to exclude a branch or representative office of a foreign non-profit non-governmental organization from the register in connection with the liquidation of the corresponding foreign non-profit non-governmental organization.
(Clause 11 introduced by Federal Law No. 18-FZ of January 10, 2006)
12. The authorized body sends a reasoned decision in writing to the structural unit of a foreign non-profit non-governmental organization to prohibit the implementation on the territory of the Russian Federation of the program or part of it declared for implementation on the territory of the Russian Federation. The structural unit of a foreign non-profit non-governmental organization that has received the specified decision is obliged to cease activities related to the implementation of this program in the part specified in the decision. Failure to comply with this decision entails the exclusion of the corresponding branch or representative office of the foreign non-profit non-governmental organization from the register and the liquidation of the branch of the foreign non-profit non-governmental organization.
(Clause 12 introduced by Federal Law dated January 10, 2006 N 18-FZ)
13. In order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, ensure the defense of the country and the security of the state, the authorized body has the right to make a reasoned decision in writing to a structural unit of a foreign non-profit non-governmental organization to prohibit the transfer of funds and other property to certain recipients of these funds and other property.
(Clause 13 introduced by Federal Law dated January 10, 2006 N 18-FZ)

The provisions of paragraph 14 of Article 32, regulating the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Nanotechnology Corporation, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Rostechnologies" of the Mutual Insurance Society, the State Corporation for atomic energy "Rosatom", Center for Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws dated May 17, 2007 N 82-FZ, dated July 19, 2007 N 139-FZ, dated July 21, 2007 N 185-FZ, dated October 30, 2007 N 238-FZ, dated November 23, 2007 N 270-FZ, dated November 29, 2007 N 286-FZ, dated December 1, 2007 N 317-FZ, dated May 13, 2008 N 68-FZ, dated 07/24/2008 N 161-FZ).

14. Federal bodies of state financial control, federal body executive power, the commissioner for control and supervision in the field of taxes and fees, the federal executive body authorized to carry out the function of combating the legalization (laundering) of proceeds from crime and the financing of terrorism, establish the conformity of the expenditure of funds and the use of other property by non-profit organizations the purposes provided for by their constituent documents, and branches and representative offices of foreign non-profit non-governmental organizations - the stated goals and objectives and report the results to the body that made the decision to register the relevant non-profit organization, inclusion in the register of a branch or representative office of a foreign non-profit non-governmental organization.
(Clause 14 introduced by Federal Law No. 18-FZ of January 10, 2006)
15. A foreign non-profit non-governmental organization has the right to appeal the actions (inaction) of government bodies to the court at its location government agency, whose actions (inaction) are being appealed.
(Clause 15 introduced by Federal Law No. 18-FZ of January 10, 2006)

Demidov A.V.,
magazine expert

Currently, the development of the country's economy inevitably necessitates increasing the efficiency of the public administration system. State financial control, being an important function of public administration, is a system of measures to verify the legality, feasibility and effectiveness of actions for the formation, distribution and use financial resources, at the disposal of the federal government, as well as regional and local authorities.

Efficiency in the use of budget funds means that when drawing up and executing budgets, participants in the budget process, within the budgetary powers established by them, must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using the amount of funds determined by the budget. The targeted nature of budget funds means that budget allocations and limits on budget obligations are communicated to specific recipients of budget funds, indicating the purpose of their use.

Achieving fully the goals of state financial control involves:
- control over the completeness and timeliness of formation and execution federal budget, budgets of state extra-budgetary funds and budgets of constituent entities of the Russian Federation and local governments;
- control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of state and municipal financial resources;
- control over the economic feasibility, legal, targeted and effective use of state and municipal financial resources, the provision and use of tax and customs benefits, credit and borrowed funds raised under state guarantees, as well as other forms of state support;
- control over compliance with legislation when carrying out currency, export-import and other foreign economic transactions;
- control over compliance with the legislation of the Russian Federation on banking activities and the legislation of the Russian Federation on securities;
- control over the fulfillment of international financial obligations of the Russian Federation, the state of state internal and external debt;
- combating the legalization (laundering) of proceeds from crime and the illegal export of Russian capital abroad.

The forms of state financial control that differ in the regulations of control activities are defined by the Budget Code of the Russian Federation - these are external and internal financial control.

Financial control on the part of the state is carried out by: the Accounts Chamber of the Russian Federation, control bodies of legislative (executive) bodies of the constituent entities of the Russian Federation.

One of the main tasks of external state financial control bodies is to organize and exercise control over the timely execution of income and expenditure items of the relevant budgets and budgets of extra-budgetary funds in terms of volume, structure and purpose.

The most important prerogative of the external control body is the financial examination of draft federal laws, analysis of identified deviations from the established indicators of the federal budget and the budgets of state extra-budgetary funds, issues of coordination, methodology, scientific and information support, training of personnel taking into account modern international practice, timely improvement of their qualifications, development necessary methods for organizing control activities, standard execution of acts and implementation of inspection materials, including recommendations for resolving issues in various situations that arise during control activities. The development of a system of training and certification of specialists from control and accounting bodies of the constituent entities of the Russian Federation using Internet technologies seems very promising.

Regional control and accounting bodies, as bodies accountable to the legislative branch and empowered to conduct an external audit of regional budgets, monitor their implementation, have the right to monitor the efficiency and legality of regional financial management.

Thus, external state financial control makes it possible to assess the objectivity of the information provided by the executive branch on the results of budget execution, the reliability of the forecast of macroeconomic parameters of the country’s socio-economic development and the realism of budget projections for the coming financial year, the progress of implementation of government programs and projects, the timeliness and completeness of the implementation of budget assignments.

Control of regional target programs is one of the areas of state financial control. Currently, control of regional target programs is carried out by power structures created in the executive branch system, and is part of the program-target management mechanism for solving strategic and current problems of socio-economic development of the constituent entities of the Russian Federation.

Let us consider the forms and methods of external government control over the implementation of regional target programs that provide support for non-profit organizations.

Forms and methods of external state control over the implementation of regional target programs providing support for non-profit organizations
Currently, results-based budgeting is being introduced in the public sector, which predetermines the need to formulate the goals and objectives of regional target programs in new conditions. The specified goals and objectives must coincide with the strategic goals and tactical objectives given in the reports of the main managers of budget funds - government customers of target programs on the main activities and results. Accordingly, the values ​​of the indicators characterizing the achievement of goals and objectives must coincide with those established in the said report.

The basic principle of organizing a results-oriented budget process is to ensure a close relationship between the allocated budget resources and the expected results of their use. It is implemented through the introduction into the budget process of a set of relevant rules and procedures at all levels of the budget system (Fig. 1)

The activities of budget planning entities are managed by the Moscow Government. Subjects of budget planning, which are understood as departments, committees, departments, determine urban policy issues in relevant areas.

The formation of the Moscow city budget is carried out in accordance with the strategic goals and priorities of the state’s socio-economic policy, determined by the Moscow Government. Subjects of budget planning justify the volumes and structure of their expenditure needs based on the strategic goals that they intend to achieve, formulate them in the form of final socially significant results of the implementation of state functions in the field of their activities, characterized by qualitative socio-economic indicators.

The development of these goals is carried out in close connection with the development of tactical tasks and activity programs. Tactical objectives are a brief description of the final, quantitatively measurable, socially significant results of the activities of the subject of budget planning in specific areas of achieving each strategic goal.

Specific ways to implement strategic goals and tactical objectives are determined in the city programs being developed, which should contain:
– a clear formulation of the program’s goals, corresponding to the powers and responsibilities of the administrator (program coordinator);
– a description of the expected, quantifiable results of the program, which include both immediate results, that is, the provision of services of a certain quality and volume, and final results in the form of the effect of the services provided for their recipients;
– availability of a system of indicators for measuring the results of program implementation (indicators of economic and social efficiency) and target values ​​of each of such indicators for measuring the results of program implementation (indicators of economic and social efficiency) and target values ​​of each of such indicators necessary and sufficient to evaluate the program in the process of its preparation, implementation and after completion;
– justification of resource requirements to achieve the goals and results of the program, risks and sustainability of the program to external conditions;
– description of the program management system, delimitation of powers and responsibilities of various management subjects, and their reporting.

In the context of organizing a results-oriented budget process, the task of the Moscow Chamber of Control and Accounts is to determine the extent to which departments, committees, and departments have achieved the planned results of their activities, as well as the results of the implementation of city target programs.

The implementation of regional target programs requires coordination of the efforts of many bodies and departments, sectors of the regional economy. As the experience of the Moscow Chamber of Control and Accounts shows, a decrease in the effectiveness of the implementation of target programs of the city of Moscow, as a rule, occurs with low coordination of joint actions of program participants. This situation occurs in many constituent entities of the Russian Federation: damage to the regional economy is caused due to the lack of coordination of the activities of various bodies and departments in solving socio-economic problems, the dispersion of responsibility for the quality of the development of draft target programs and the organization of their implementation.

Management of target programs, including analysis of the state of the economy, social sphere and ecology of the region, planning of activities, their implementation and control, is aimed at achieving set goals in conditions of unstable inter-budgetary relations and a competitive market environment. All these conditions together require flexible mechanisms for managing target programs.

A component of the control of regional target programs that provide support for non-profit organizations (hereinafter referred to as regional target programs) is the movement of various resources in the process of their distribution and redistribution between programs and their activities, as well as the distribution of functions, tasks, powers and responsibilities of participants in target programs, the quality of programs , achieving the planned end results of the programs.

In addition, the control component of regional target programs is associated with the bodies exercising control in the field of program-target management.

The program-targeted management body responsible for the implementation of the program must carry out ongoing and periodic monitoring of the implementation of the program. The timing and procedure for control must be regulated by a regulatory legal act. Control by this body can also be carried out at one-time requests from the legislative and executive authorities of a constituent entity of the Russian Federation. The regularity and procedure for periodic monitoring should be regulated during the approval of the program. In this case, the following are subject to control and evaluation:
– compliance with the regulations for the competitive selection of non-profit organizations - performers;
– implementation of program stages, approved program activities and their indicators in terms of content, volume, resource intensity, timing, etc.;
– resource costs (by type, timing of receipt and development), as well as the efficiency of their use;
– economic efficiency of program activities and work performed;
– maintaining program indicators when planning work;
– compliance with established standards, rules, restrictions.

Information obtained during control must be documented.

A report on the results of control should be sent to the program manager, the state customer-coordinator and, finally, the coordinating body in the field of program-target management in the constituent entity of the Russian Federation.

The coordinating body should consider the intermediate and final results of the program, assess their economic and social effectiveness with the involvement of the financial body, the program-targeted program management body, interested executive authorities, enterprises, organizations, the scientific community and experts.

Based on the results of the discussion, proposals should be prepared for the head of the subject of the Russian Federation on the continuation of work and financing of the program or on its termination, on improving program management, adjusting the program, clarifying the list of benefits and sanctions for program participants.

Analysis of the practice of using control methods allows us to conclude that in the order of formation and implementation of regional target programs that provide support for non-profit organizations, they can receive legal regulation the following main methods (Table 1).

Let us consider in more detail the methods given in Table 4.1 used in carrying out control, audit and expert-analytical activities carried out as part of the implementation of regional target programs that provide support for non-profit organizations.

Audit– a method of financial control (documentary and factual) of the legality, expediency and effectiveness of financial transactions performed in the period under review, the correctness of their reflection in accounting and reporting, as well as the legality and validity of the actions of officials in their implementation. In this case, the audited unit is the non-profit organization, program, activity, function or project subject to audit that is subject to the control measure.

The purpose of the audit is compliance with specific procedures, norms or rules of activity, reporting of the audited business (economic) entity, but not verification of its management or organization methods, if they do not contradict current legislation.

During the audit process, the business transactions and activities of the control object are studied and analyzed for their compliance with established legislation, standards, norms and rules.

Examination represents a single control action or study of the state of affairs in one or several specific areas of the financial and economic activities of the object of control. Documentary verification establishes the correctness, legality and expediency of business transactions. The object of the documentary check is information characterizing business transactions. In terms of their content, purpose and goals, business operations are varied and mostly interrelated. Therefore, the test is aimed not only at knowing the content and essence of each business transaction separately, but also its relationships with other operations.

Inspections of the Moscow Chamber of Control and Accounts, united into a single complex based on a common theme, allow in the process of work to comprehensively study various issues and problems of the formation and execution of the city budget and the budgets of territorial state extra-budgetary funds, the financial and economic activities of the inspected objects.

Inspections can be desk-based or on-site.

An example of desk audits are control activities carried out by the areas of activity of the Moscow Chamber of Control and Accounts in accordance with the procedure for organizing operational (current) control over the implementation of city target programs for the current financial year.

On-site inspections are carried out by control and accounting bodies in the form of thematic inspections, checks of completeness of receipts, budgetary and extra-budgetary funds, as well as express inspections, which are carried out in the form operational control, as a rule, to confirm the results of desk audits.

Survey– this is the familiarization of regulatory authorities with the state of a certain area or issue of the financial and economic activities of the object of control.

A survey as a method of state financial control is used when carrying out control and audit or expert analytical activities, the results of which should contain information on the presence and condition of material objects in kind, data on control measurements, for example, construction and installation work performed, or on the volume of hidden construction and installation works.

Supervision– implementation of actions for execution by state authorities, local government bodies, their officials, legal entities and citizens established by the Constitution of the Russian Federation, federal constitutional laws, federal laws and other normative legal acts generally binding rules of conduct.

Supervision as a method of external state financial control involves the issuance by state authorities and local self-government, their officials, organizations and citizens of licenses to carry out a certain type of activity or permits to carry out control actions. The result of supervisory actions of the authorized state financial control body may be the revocation of the license of an economic entity that systematically violates the norms and regulations established by the financial legislation of the Russian Federation.

Analysis– study of the subject of control by dividing it into its component parts (according to characteristics, properties, relationships). Each of the selected parts is analyzed separately within a single whole.

The purpose of analyzing the results of control audit and expert-analytical activities is to study the causes and consequences of identified deviations and violations in the process of implementing target programs.

Performance audit represents an assessment of management effectiveness financial flows and state (municipal) property, as well as the efficiency of tax administration. In a broad sense, this is an assessment of the effectiveness and efficiency of targeted programs and long-term financial investments, systematic, comprehensive analysis of the financial and economic activities of budget administrators.

Since control of regional target programs is one of the areas of state financial control, it would be fair to refer to the provisions of the Budget Code of the Russian Federation (Article 265), which by forms of financial control means:
– preliminary control, which is carried out during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;
– current control, which is carried out during the consideration of individual issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies during parliamentary hearings and in connection with parliamentary requests;
– subsequent control, which is carried out during the review and approval of reports on budget execution.

This classification of forms of financial control is reflected in the control of regional target programs at the stage of developing a draft program (preliminary control), during the implementation of the program (current control) and when summing up the program and discussing its results (subsequent control). Scientists call this aspect of control temporary.

In turn, considering the time aspect of financial support for the implementation of the socio-economic policy of the state and its constituent entities of the Russian Federation, we can identify continuously successive stages of development of this process from the point of view of control of the budget process. That is why control of regional target programs must be integrated into the main components of the budget process and carried out continuously and consistently throughout the entire life cycle of programs in the form of preliminary, current and subsequent control.

At the same time, the life cycle of programs can either exceed the duration of the budget process or be less than or equal to it. In most cases (when implementing programs developed for a period of more than three years), control of regional target programs goes beyond the three-year budget cycle of a constituent entity of the Russian Federation.

For recent years The role of external control of regional target programs has increased, and accordingly the importance of the work in this direction by the control and audit chambers of the constituent entities of the Russian Federation has increased. The above-mentioned bodies work with three-year budgets during each calendar year, and, in turn, each budget is at one of the stages of the three-year cycle.

Currently, during the current year, the Chambers of Control and Accounts conduct an examination of the draft budget for the next three years, monitor the execution of the current year’s budget, and also check the accuracy of the execution of the last year’s budget. Thus, the control and audit chambers of the constituent entities of the Russian Federation are, in essence, the only organs external control, with the ability to control regional target programs at all stages of the budget process during the current year. The continuous five-year cycle of external control of regional target programs is schematically presented in Fig. 2.

The above conditions significantly contribute to increasing the efficiency of control of regional target programs. However, it should be said that not yet in all constituent entities of the Russian Federation, control and audit chambers carry out an examination of draft regional target programs.

In addition, the provisions of the new edition of the Budget Code of the Russian Federation, which entered into force on January 1, 2008, restrict a number of control bodies from conducting examinations of target programs.

The current version of the Budget Code of the Russian Federation states that state and municipal financial control bodies, created respectively by legislative (representative) bodies of the Russian Federation and constituent entities of the Russian Federation, representative bodies of local self-government, carry out examinations of projects of federal and regional target programs. However, in the new edition, these provisions are reduced only to the examination of projects of long-term target programs.

At the same time, since the powers of these bodies are also determined by law, it is advisable to establish legislative acts subjects of the Russian Federation powers of these bodies to conduct an examination of regional target programs, regardless of the period for which they are developed.

With the introduction of medium-term planning mechanisms, opportunities and incentives for increasing the efficiency of public resource management are expanding. We are talking about the current transition to results-oriented medium-term budget planning.

In general, the control system for regional target programs can be built according to the following scheme:
1) control of regional target programs at the design and forecast stage for the purpose of possible assessment of the feasibility of the priorities of the socio-economic development of a constituent entity of the Russian Federation, the forecast and program for the socio-economic development of the Russian Federation and constituent entities of the Russian Federation (preliminary control);
2) control of the distribution and delivery of budget funds to the implementers of program activities, distribution of powers of participants in regional target programs (control of execution or subsequent control);
3) monitoring the effectiveness of the implementation of regional target programs, including monitoring the effectiveness of the use of budget funds (efficiency audit aimed at checking compliance with the most important principle of the budget system - the principle of efficiency and economy of use).

Thus, in the control system of regional target programs, a special method of control is distinguished - performance audit, currently carried out by control and accounting bodies (to whose powers regional legislation includes this method of control).

An efficiency audit as a method of monitoring regional target programs that provide support for non-profit organizations can be carried out both at the project stage of program formation and during their implementation and approval of results.

At the project stage, the objectives of the performance audit (preliminary control) should be:
- assessment of the draft regional target program as the most important tool for implementing budget policy and the priorities of socio-economic development of a constituent entity of the Russian Federation;
- determining the validity and reliability of the indicators established in the draft regional target program, and their compliance with the indicators of the forecast and program for the socio-economic development of the Russian Federation and the subject of the Russian Federation;
- determining the compliance of the content of the draft regional target program with current legislation;
- determining the compliance of the goals of the regional target program with the priorities established at the federal level, the correlation of development indicators of the constituent entity of the Russian Federation in the draft target program with all-Russian indicators;
- assessment of the reality of the expected volumes of budget funding established in the projects of regional target programs;
- determining the extent to which the activities cover regional problems; etc.

In general, an important methodological support for auditing the effectiveness of a draft regional target program should be a mechanism that ensures two important assessments:
1) assessing the feasibility of solving socio-economic problems of development of the constituent entities of the Russian Federation using the program-target method;
2) assessing the compliance of the presented project with the requirements of federal and regional legislation.

To conduct the first assessment, it is necessary to have criteria for selecting problems for software development in the constituent entities of the Russian Federation.

After the adoption of regional target programs by the legislative or executive authorities of the constituent entities of the Russian Federation, as well as approval of the list of programs financed from the budget of the constituent entity of the Russian Federation from among them, the executive authorities begin to implement functions to ensure the implementation of the programs (current control).

At the stage of execution of regional target programs, control is carried out during financial transactions with public funds, as well as during the implementation of organizational and economic measures aimed at implementing program activities. This stage of control contributes to compliance with financial discipline and legal requirements.

Current control of regional target programs is a system of various activities (control, expert-analytical, organizational and other) carried out by executive authorities of a constituent entity of the Russian Federation, program managers, responsible executors of program activities and control bodies.

Current control allows monitoring the progress of implementation of regional target programs for the corresponding period by analyzing the received, processed and summarized information. In the process of its implementation, negative trends and violations in the implementation of regional target programs are identified, and proposals are made to eliminate them.

Current control of regional target programs is also carried out during the consideration of individual issues of their implementation in the Russian Federation at meetings of committees, commissions, working groups of legislative (representative) bodies, during parliamentary hearings, through parliamentary requests, and control and accounting bodies.

On the part of the executive authorities, current control can be carried out as a documentary check of the compliance of the expenses expected to be paid with the approved estimate for the program, the compliance of concluded contracts with the requirements of the program and current legislation, as well as a check of documents confirming the proper implementation of the activities of the target program.

Thus, current control of regional target programs is carried out by both the legislative and executive authorities using various methods and methods.

To ensure ongoing control, it is important that when preparing data on the progress of execution of the budget of a constituent entity of the Russian Federation, materials on the implementation of regional target programs in the form of a report are attached to the specified information.

Taking into account the instability of interbudgetary relations, the development of flexible mechanisms for managing target programs, monitoring and control over the implementation of target programs and their effectiveness is required.

Also on this topic.

Budgetary institutions are covered by all forms of financial control, both internal and external. Control over the implementation of entrepreneurial or professional activities by members of a self-regulatory non-profit organization is carried out by the self-regulatory organization through scheduled and unscheduled inspections. Preliminary control is carried out mainly by the main managers and administrators of budget funds, as well as financial authorities when checking the correctness of the preparation and approval of estimates of income and expenses. Current control is carried out both by the accounting and financial services of budgetary institutions, and by the bodies implementing budgets.

During inspections of non-profit organizations, another difficulty arises, namely the lack of reliable information about the activities of organizations related to their use of temporarily free funds for additional income, namely, carrying out transactions with the purchase of foreign currency, securities(stocks, bonds, bills), placing funds in deposit accounts in a bank, in mutual funds, etc. At present, it seems impossible to reliably control this area of ​​activity of all non-profit organizations, due to the complex system financial statements for various organizational and legal forms of such organizations.

According to the Plan for Conducting Inspections of Non-Profit Organizations for 2013, approved by order of the Office of the Ministry of Justice of the Russian Federation, in the period from November 1, 2013 to November 29, 2013, the department for non-profit organizations carried out a documentary check of the compliance of activities, including the expenditure of funds and the use of other property.

As of November 1, 2013, the departmental register of registered non-profit organizations of the Office contains information about 1,582 non-profit organizations, of which 174 are religious organizations, 3 are Cossack societies, 41 are regional branches of political parties, 813 are public associations, 551 are other non-profit organizations. During the inspections, the main violations were identified:

1. Violation of paragraph 1, clause 3.2 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations” (hereinafter referred to as the Law “On Non-Profit Organizations”), non-profit organizations did not fulfill the obligation to post on the information and telecommunications network “ Internet" or providing the media for publication of reports on their activities for 2010, 2011, 2012 in the amount of information submitted to the authorized body.

2. In violation of the Federal Law “On Non-Profit Organizations” interested party- manager non-profit foundation transactions under lease agreements for non-residential premises were not coordinated with the management bodies and supervisory body of this fund.