Chief Treasurer of the UFC. Federal Treasury: tasks, functions, powers. The specifics of the work of territorial bodies

Treasury Department is a special organization of treasurers who service the treasury: private or public storage of funds.

What is "treasury" and its functional responsibilities?

This term denotes a special financial state institution (body) that carries out operations for the cash execution of the country's budget.

The Treasury deals with the following main issues:

organizes the collection of fees, taxes and duties;
controls income from the sale of loans;
releases funds for expenses;
carries out the emission of money (paper).

Features of the treasury organization in the countries of the world

Each country has its own characteristics of the functioning of the above body. In the United States, the Treasury is a Department of the Treasury Department, in Russia it is Federal Treasury, in France - the treasury department of the Ministry of Finance, in Great Britain - an independent treasury.

Russia

The Russian Federal Treasury is a federal executive body or, in other words, a federal service, which carries out, strictly in accordance with the legislation of this state, law enforcement obligations to ensure the execution of the Federation budget, cash services. This institution is administered by finance ministry Russia.

The RF Treasury was established in 1992 on December 8 by a presidential decree. The central office of this body includes the following subdivisions:

Budget management and reporting;
Division of financial and reporting operations;
Administration for ensuring the execution of the Federation budget;
Financial department;
Department of control (internal) and performance evaluation;
Legal department;
Department of Information Integrated Systems of State Finance;
Administrative unit;
Financial Technology Department;
Functional Work Improvement Unit;
Office of the growth of budget payments;
Division of information secrecy regime.

The RF Treasury consists of the territorial departments of the federal treasury, which are part of the RF republics, cities of St. Petersburg and Moscow, regions and territories.

Treasury bodies have the status of an independent federal service, have independent cost estimates and current accounts in banking institutions. They are legal entities and are subordinate to the Minister of Finance of the Russian Federation.

The territorial treasury bodies are subordinate to the Deputy Minister of Finance of the Russian Federation, who is also the head of the Main Department of the Federal Treasury.

The main functional responsibilities of the RF Treasury:

management of accounting for cash execution transactions federal budget;
distribution of income from taxes and fees in the budgetary system of the Russian Federation between the budgets;
maintains and also opens personal accounts of managers, maintains their register;
provides the RF with data and reporting on the execution of the federal budget;
provides mobilization training for the Federal Treasury;
carries out short-term forecasting of volumes financial resources states;
serves and manages, jointly with the Central Bank, the state internal and external RF.

USA

The American Treasury or US Treasury Department is one of the executive departments that was created back in 1789. His responsibilities include drafting and enforcing United States monetary policy, regulating financial institutions, exports and imports, printing paper dollars, as well as minting coins, and, of course, collecting taxes.

In addition, the functions of the US Treasury Department include:

payment of government bills;
country debt management;
advising on international and domestic economic, monetary, financial, trade and tax policy;
publication of static reports;
criminal prosecution of persons who evade paying taxes;
ensuring compliance with federal tax and financial legislation.

The activities of this department are directed by the USA Jacob Lew.

What is an organization's treasury?

The above key unit or any other financial institution is engaged in ensuring the liquidity of the company (that is, making payments, depositing free funds into a cash account, raising money when there is a shortage).

In financial markets, operations are carried out directly by the treasury itself or by a dealing unit that is part of it or is parallel to it in the structure of the company's liabilities and assets management. In the latter case, they talk about the separation of the middle office (treasury) and the front office (dealing division).

Market risk management is a functional responsibility of the Treasury. This is done in order to generate income from the expected development in the market. Specialists distinguish interest rate, currency and stock risks.

The interest rate risk is managed by the method of setting interest base rates and special transfer prices for branches. Transfer prices and interest rates are offered either by the Treasury itself or by the Liability and Asset Management Committee.

Foreign exchange risk is managed by the method of opening foreign exchange positions (that is, buying and selling one currency for another). Also, limits are set on the amount of currency positions of branches or other divisions that generate income.

Equity risk management takes place through the formation of stock portfolios.

Another essential function of the treasury is to coordinate the above obligations within the centralized management of the organization's liabilities and assets.

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Among the most important Russian financial bodies is the Federal Treasury. What tasks does it solve? How is the management of this state structure organized?

Federal Treasury: Regulatory Regulation

What tasks the Federal Treasury solves, the functions performed by this data are regulated at the level of individual regulations. Chief among them is the Government Decree No. 703, adopted on 01.12.2004. This normative act regulates how the system of the Federal Treasury functions, how the management of this institution is organized, and many other aspects of the activities of the relevant state structure.

The specified source of law also determines the coordinates of the department in question. Where is the Federal Treasury located? The address of the department, which is noteworthy, is indicated in the regulatory legislation by several points. One of them: Moscow, st. Ilyinka, 7, 9, as well as 10/2, building 1.

Let us now study the main provisions of this normative act in terms of defining tasks, powers, functions, as well as organizing the management of the Federal Treasury in more detail.

Law enforcement functions

In accordance with the provisions of the governing law, the agency in question performs the following main functions:

law enforcement;
control and supervisory.

In fact, they correspond to the key areas of activity carried out by the Federal Treasury.

The functions of this department, which are classified as law enforcement, are mainly associated with the execution of the federal budget, as well as cash services for payments related to other legal relations within Russia. The Federal Treasury, performing the function under consideration, performs preliminary, as well as over the corresponding financial operations.

Control and supervisory functions of the department

Actually, control is another major area of \u200b\u200bactivity for such a structure as the Federal Treasury. Functions in this area of \u200b\u200bthe department's work can be associated with both solving problems within the framework of the financial and budgetary sphere, and with interaction with private structures - for example, audit firms. Control is supplemented by supervision - activities that do not involve significant interference in the economic activities of the subjects of the budget process and other organizations related to this area.

The functions of the state structure in question can be expanded and supplemented - based on the order of execution of its powers, as well as the specifics of solving the tasks that are entrusted to the department.

What powers does the Federal Treasury have?

Consider, therefore, what powers of the Federal Treasury are established by the regulatory legislation. These include, in particular:

communicating to the participants of the budgetary process information on the limits of obligations, as well as the amount of government funding;
accounting of transactions related to cash execution of the country's budget;
opening in the Bank of Russia, as well as private credit institutions accounts for accounting purposes public funds in accordance with the norms of the legislation of the Russian Federation, the establishment of the modes of these accounts;
opening and maintaining personal accounts for transactions of participants in the budget process;
management of the consolidated register of participants in the budgetary process;
accounting according to indicators of the consolidated list of the state budget, according to the limits of obligations;
submission of operational information to the Ministry of Finance of Russia, as well as reporting related to the execution of the state budget;
receiving from the participants of the budgetary process the materials that are needed to generate reports on the execution of the state budget;
distribution of income from transfers of federal payments to the budget by taxpayers in accordance with the legislation;
forecasting, cash planning of the distribution of state budget funds;
management of various operations within the framework of a single state budget account;
cash services for the execution of various budgets;
making cash payments in the framework of financial transactions on behalf of the competent state authorities;
conducting preliminary and current control over the conduct of operations with in cash federal budget, implemented by administrators and recipients;
confirmation of financial obligations of the state budget;
application of the authorization signature as part of the exercise of the right to carry out public expenditures, taking into account the established limits;
control and oversight of the budgetary process;
external quality control of audit firms' performance in accordance with the legislation of the Russian Federation;
analysis of the performance of various budgetary powers state and municipal structures;
assessment of the results of the work of the chief administrators of state budget funds, which is aimed at conducting internal control and audit, as well as the transfer of the necessary recommendations to these structures;
approval of requirements for implementation by state and municipal control authorities established by law powers;
carrying out proceedings in the framework of cases related to administrative offenses in accordance with the norms of the legislation of the Russian Federation;
control over the timeliness and completeness of the elimination of identified violations of the legislation of the Russian Federation by various subjects of the budget process, as well as over compensation for the harm caused by them;
representation, in the manner prescribed by law, of the interests of the state in the judicial authorities in the framework of the consideration of disputes that are related to the competence of the department.

The complete list of powers of the authority under consideration is very extensive. It is fully disclosed in the provisions of Resolution No. 703. These powers may reflect a variety of tasks that the Federal Treasury solves, the functions that the department performs. Powers are the most important resource for the implementation of the tasks set by any authority, and they are granted by the legislation of Russia to the department in question, thus, in a fairly wide range.

Objectives of the Federal Treasury

So, we have examined the powers of the Federal Treasury, now we will study what tasks this department solves. First of all, it is worth noting that they are determined by the key objectives of the respective structure. These include:

formation of a common information space for the activities of state and municipal structures, which is associated with the management of financial flows;
provision of effective cash services to subjects of various sectors within the system of state power;
improving calculations within the budgetary process;
assistance in improving the efficiency of budget funds management;
ensuring the reliability of the state treasury system;
development of the foundations as well as the implementation of an effective HR policy.

What tasks does the Federal Treasury solve?

In turn, the tasks of the Federal Treasury, determined on the basis of the need to achieve the indicated goals, will be as follows:

ensuring transparency, as well as the availability of information about the budget process for stakeholders;
creation and development of state information systemsrelated to the management of budgetary funds;
cash services for transactions within budget system at various levels;
ensuring the use of new technologies in work, improving the infrastructure of interaction with the subjects of the budget process;
cash services for various state funds;
participation in the development of regulations governing various budget payments;
creating the necessary conditions for the integration of various processes at the level of the public procurement system, as well as budget execution;
improving approaches to building personnel policy.

Let us now examine how the legislation of the Russian Federation regulates the organization of the work of the state structure in question.

Organization of the work of the Federal Treasury

What is the place of the corresponding state structure in the system of the RF authorities? According to the law, the Federal Treasury is accountable to the executive body - the RF Ministry of Finance. The chief executive officer of the department is the head of the Federal Treasury. He receives his post, and is also relieved of it by the Government of the Russian Federation on the proposal of the head of the Ministry of Finance of the Russian Federation.

The head of the department bears personal responsibility for the implementation of the powers assigned to it by the relevant state structure. The head of the Federal Treasury has deputies who are also appointed and dismissed from their positions by the Government of the Russian Federation on the proposal of the head of the Ministry of Finance of the Russian Federation. At the same time, it determines how many deputies should be at the head of the Federal Treasury.

The specifics of the work of territorial bodies

The considered state structure operates through territorial bodies. At the same time, one or another branch of the Federal Treasury in the regions can function along with state institutions accountable to the structure under consideration.

Representative offices of the relevant state organization can interact with regional executive bodies, municipal structures, and other authorized entities. However, one or another regional department of the Federal Treasury, one way or another, is subordinate to the federal center. In many cases, the entry of these structures into certain legal relations at the level of the constituent entities of the Russian Federation may require authorization by higher state authorities.

Thus, both federal and regional bodies of the Federal Treasury are accountable to its head. It will be useful to consider in more detail what tasks it solves - those are determined by legislation in a fairly wide list.

Tasks of the head of the Federal Treasury

In accordance with the governing legislation, the head of the Federal Treasury solves the following tasks.

First of all, it is between the appointed deputies. The amount of work performed by the Federal Treasury bodies accountable to Moscow is large enough, and in order to exercise effective control over the activities of regional structures, it makes sense for the head to distribute his responsibilities among his subordinates.

The person holding the relevant position also solves the tasks that are associated with the provision to the Minister of Finance of the Russian Federation:

draft regulations on the activities of the department;
proposals regarding the determination of the maximum number, the wage fund for specialists from the central office, as well as territorial structures of the Federal Treasury;
proposals for the appointment to official positions of deputy heads of the department, as well as heads of territorial structures;
project documents for the annual plan, as well as the forecast indicators of the department's work, a report on the implementation of the provisions fixed in them;
proposals related to the development of the draft state budget in terms of ensuring the activities of the department;
project documents on the regulation on the territorial structures of the department;
proposals regarding the awarding of state awards to employees of the central office, territorial structures of the department and other persons who work in a regulated area.

In addition, the head of the state structure under consideration solves such problems as:

determination of persons who should work in the central office, as well as replace persons who head the department of the Federal Treasury in a particular region;
consideration of issues related to the passage of civil service by certain citizens in the department in question;
approval of provisions governing the activities of structural units within the central office of the organization;
formation of the structure, as well as the staffing table within the central office - within the limits of the resources for wages that are determined by the Government of the Russian Federation;
approval of cost estimates related to the financial support of the central office of the department within the limits of appropriations reflected in the state budget;
determination of the number of staff, as well as the size of the payroll of employees operating in the regional structures of the Federal Treasury;
establishment of cost estimates related to the financing of departments of the department in the constituent entities of the Russian Federation;
approval of regulations on the department, documents regulating other departmental awards;
issuing orders within the limits of their competence - in accordance with the provisions of the Constitution of the Russian Federation, federal regulations.

Summary

These are the features of the organization of the department's work in accordance with the governing legislation. The activities of the federal treasury are strictly regulated, since this department solves the most important management tasks state budget... The organization in question operates within a strict departmental vertical.

The competence of such a body as the Federal Treasury is the execution of budgets at different levels. In turn, the department is accountable to the main authority responsible for economic development countries - to the Ministry of Finance of Russia. Specificity legal regulation The activities of the department are characterized by the establishment of norms that imply the solution of a wide range of tasks in the presence, at the same time, of a sufficiently large amount of powers established by federal legislation.

Comments on filling out documents for opening a personal account in the Department of the Federal Treasury in Moscow

1. Application for opening a personal account (Appendix No. 2 to the order of the Federal Treasury dated October 7, 2008 No. 7n).

a) Date of Application, same date 30.12.2008 ;

b) Complete customer name;

c) TIN of the client;

d) client's checkpoint;

e) The line "KOFK Code" indicates 7300 ;

f) On the line "Federal Treasury, the body of the Federal Treasury" shall be indicated: Havegoverning body F

g) On the line "I ask to open a personal account (type of personal account)", the name of the personal account is indicated - "Budget revenue administrator";

g) To the right of the name of the personal account is indicated the code the corresponding type of personal account (see the reverse side of the Application for opening a personal account) - "04";

h) The positions of the head and chief accountant are indicated without reduction before the last name.

i) An application for opening a personal account is submitted on the 1st A4 sheet (front and back sides).

j) Date of signing (at the bottom of the document).

2. Two cards of sample signatures (Appendix No. 3 to the order of the Federal Treasury dated October 7, 2008 No. 7n). 1 card of sample signatures is certified by a notary.

Mandatory fields:

a) On the line "Card of Sample Signatures No." serial number when registering signature cards in the client's accounting department (in the absence of accounting of cards in the accounting department - "No. 1");

b) Date of the Sample Signature Card, same datespecified in the upper right corner (after the line "Form by QFD") - 30.12.2008 ;

in) Complete customer name;

d) TIN of the client;

e) the client's checkpoint;

f) On the line “ Legal address»A space must be placed before the word Moscow;

g) On the line "Phone" the phone number is indicated, taking into account the city code;

g) The name of the main manager budget funds, chief administrator of the budget deficit, chief administrator of budget revenues;

i) The line "KOFK Code" indicates 7300 ;

j) On the line "Federal Treasury, the body of the Federal Treasury" shall be indicated: Havegoverning body Fthe federal treasury in Moscow (a space must be placed before the word Moscow);

j) The positions of the head and chief accountant are indicated without reduction... Surname, name and patronymic must be indicated completely... First and middle name after the last name.

k) The card of samples of signatures is presented on the 1st sheet of A4 format (front and back sides).

l) Date of signing (at the bottom of the document).

3. The list of chief administrators, administrators and recipients of budgetary funds, chief administrators and administrators of sources of financing the budget deficit, chief administrators and administrators of budget revenues of intracity municipalities (local budget) (Appendix No. 1 to the order of the Federal Treasury dated October 7, 2008 N 7n). To be filled in only

Mandatory fields:

a) On the line "List No." sequential number... On initial submission - "one";

b) Date of Application, same datespecified in the upper right corner (after the line "Form by QFD");

c) On the line "Financial authority", p full

d) On the line "Name of the budget" indicate " local»;

e) On the line "Name of the Federal Treasury body" shall be indicated: Havegoverning body Fthe federal treasury in Moscow (a space must be placed before the word Moscow);

f) The line "KOFK Code" indicates 7300 ;

g) Serial number (column 1);

g) The name is indicated in full and abbreviated form in the corresponding columns (2 and 3);

If the municipality has a subordinate institution, the full and abbreviated name is indicated in the line below in the corresponding columns (2 and 3). Column 5 indicates the full name of the superior participant in the budgetary process by departmental subordination;

h) The positions of the head and the responsible executor are indicated without reduction... Initials must be specified before the last name.

i) Date of signing.

4. Information about the standards for the distribution of revenues between the budgets for 2009. To be filled in only intracity municipalities.

Mandatory fields:

a) The date of filling is indicated in the upper right corner (after the line "Form by QFD");

b) The line "by OKPO" indicates All-Russian classifier enterprises and organizations, which is a constantly updated list of unique identification codes assigned daily by the territorial bodies of the Federal State Statistics Service to all legal entities created in Russia, as well as to citizens registered as an individual entrepreneur.

c) The line "Account number" indicates 40204 .

d) On the line "Financial authority", p full name of the client - the name of the municipality;

e) On the line "Name of the budget" indicate " local»;

f) On the line "Name of the Federal Treasury body" shall be indicated: Havegoverning body Fthe federal treasury in Moscow (a space must be placed before the word Moscow);

g) On the line "KOFK Code" is indicated 7300 ;

g) Column 1 indicates the name of the budget classification code;

h) Column 2 indicates the budget classification code;

i) Column 3 indicates the standard (percentage) of contributions to the budget;

j) Column 4 indicates the code of the budget type;

j) OKATO code of the territory where the standard is in effect;

k) Start date of the regulation;

l) Expiration date of the standard;

m) The positions of the head and the responsible executive are indicated without reduction... Initials must be specified before the last name.

o) In the field "Phone" the phone number is indicated, taking into account the city code.

o) Date of signing.

All types of income are indicated, including subsidies, subventions and income for the department "182" with full details.

There is a unified centralized system of federal treasury bodies in the Russian Federation, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and subordinates to it territorial bodies Federal Treasury for the constituent entities of the Russian Federation, cities, except for cities of district subordination, districts and districts in cities.

The main tasks of the Treasury bodies:

1) organization, implementation and control over the execution of the RF budget, management of budget revenues and expenditures on the Treasury accounts, based on the principle of the unity of the cash desk;

2) regulation financial relations between the budget of the Russian Federation and state extra-budgetary funds, the financial execution of these funds, control over the receipt and use of extra-budgetary funds;

3) implementation of short-term forecasting of the volume of state financial resources, their operational management;

4) collection, processing and analysis of information on the state of public finances, submission to legislative and executive bodies of reports on financial transactions of the Government of the Russian Federation on the budget of the Russian Federation, on state non-budgetary funds, on the state of the budgetary system of the Russian Federation;

5) management and maintenance jointly with the Bank of Russia and others authorized banks state internal and external debt of the Russian Federation;

6) development of methodological and instructional materials, the procedure for conducting accounting operations on issues related to the competence of the Treasury, preparing a draft budget classification, conducting accounting operations for the state treasury of the Russian Federation.

The functions of the Main Department of the Federal Treasury of the Ministry of Finance of the Russian Federation include:

Organization of budgetary and financial execution of the federal budget and financial execution of state federal extrabudgetary fundsbased on the principle of the unity of the cash desk;

Management of the work of the territorial bodies of the Federal Treasury;

Bringing to the territorial bodies of the Federal Treasury the size of allocations from the federal budget for the territories they serve;

Maintaining a consolidated register of administrators of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

Organization of income distribution between the federal budget and the budgets of the constituent entities of the Russian Federation, transfer of deductions from state taxes and revenues to local budgets;

Management of revenues and expenditures of the federal budget and other centralized financial resources under the jurisdiction of the Government of the Russian Federation, management of funds in relevant accounts with banks, except for funds of state federal extra-budgetary funds and federal extra-budgetary funds, operations with these funds;

Organization of mutual settlements between the federal budget and the budgets of the constituent entities of the Russian Federation;

Regulation of financial relations between the federal budget and state federal extra-budgetary funds, organization of control over the receipt and use of federal extra-budgetary funds;

Organization and implementation of: short-term forecasting and cash planning of federal budget funds, other centralized financial resources and directions of their use; accounting for transactions on the movement of funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds in the treasury accounts; collection, processing and analysis of information about the state of the federal budget, budgets of the constituent entities of the Russian Federation, state federal extra-budgetary funds and federal extra-budgetary funds;

Carrying out, on instructions from the Government of the Russian Federation and the Ministry of Finance of the Russian Federation, other operations with funds from the federal budget and other funds under the jurisdiction of the Government of the Russian Federation;

Organization of the work of the territorial bodies of the Treasury to control the execution of the federal budget, state federal extra-budgetary funds, the receipt and use of federal extra-budgetary funds;

Management and servicing of the state internal and external debt together with the Bank of Russia and other authorized banks, organization and implementation of placement on a repayable and paid basis of centralized financial resources under the jurisdiction of the Government of the Russian Federation;

Organization and maintenance of operations for accounting of the state treasury.

Treasury bodies for the constituent entities of the Russian Federation, as well as cities with regional divisions subordinate to subordinate Treasury bodies, carry out functions in the relevant territory in relation to the functions discussed above, except for functions related exclusively to servicing the federal budget assigned to the Main Department of the Federal Treasury ...

Treasury bodies in cities, except for cities of district subordination, districts, districts in the Cities, perform the following functions:

Carry out the budgetary and financial execution of the federal budget, the financial execution of state federal extra-budgetary funds, control over the receipt and use of federal extra-budgetary funds;

Provide targeted financing of enterprises from the federal budget, state federal extra-budgetary funds and targeted use of federal extra-budgetary funds;

Provide full accounting of the administrators of the federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

They distribute income between the federal budget and the budgets of the constituent entities of the Russian Federation, make deductions from receipts from state taxes and revenues to local budgets;

Carry out operations with federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds;

Carry out cash planning of the federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds and directions of their use;

Control the timeliness of transactions and the targeted use of funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds;

Carry out, on the proposal of the Ministry of the Russian Federation for Taxes and Dues, the return to the federal budget of excessively collected and paid taxes and other payments;

Carry out accounting of operations on the movement of federal budget funds, state federal extra-budgetary funds and federal extra-budgetary funds in the accounts of the Federal Treasury bodies serving the corresponding territory;

Collect, process and transfer information and reports on the execution of revenues and expenditures of the federal budget, on the financial performance of state federal extra-budgetary funds, receipt and use of federal extra-budgetary funds to the higher bodies of the Treasury;

Carry out individual operations on behalf of the higher bodies of the Treasury.

The Treasury bodies are endowed with the following rights;

Open accounts for crediting and issuing funds with the Bank of Russia, its local institutions, and other credit institutions;

Suspend transactions on the accounts of enterprises, including banks, using funds from the federal budget, state federal extra-budgetary funds and federal extra-budgetary funds, in cases of failure to submit or refusal to present accounting and financial documents related to the use of these funds to the Treasury bodies and their officials;

Issue binding orders on the uncontested collection from enterprises of funds allocated from the federal budget, funds of this budget allocated to state federal extra-budgetary funds or federal extra-budgetary funds used for other purposes, with the imposition of a fine on enterprises in the amount of the Bank's refinancing rate Russia;

To impose a fine on credit institutions if they fail to timely execute payment documents for the transfer and crediting of funds to the federal budget, to state federal extra-budgetary funds, or funds from the federal budget and these funds to the accounts of recipients in the respective credit organizations in the amount of the current in the bank that committed the violation, interest rate for short-term lending, increased by 10 points; submit to the Bank of Russia submissions on the revocation of credit institutions' licenses to carry out banking operations.

The Federal Treasury exercises the following budgetary powers:

Organizes the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the case of the conclusion of the relevant budgetary agreements;

Executes the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the corresponding budgetary agreements;

Carries out preliminary and current control over the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the corresponding budgetary agreements;

Carries out operations with funds from the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the relevant budget agreements;

Draws up a report on the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the corresponding budgetary agreements;

Prepares a report on the execution of the consolidated budget of the Russian Federation;

Submits a report on the execution of the federal budget to the Government of the Russian Federation;

Establishes the procedure for accounting and reporting on the execution of budgets of all levels of the budgetary system of the Russian Federation, cost estimates budgetary institutions, establishes the forms of accounting and reporting on the execution of budgets of all levels of the budgetary system of the Russian Federation;

Opens and closes accounts in the Bank of Russia and its institutions, as well as in authorized credit institutions for crediting and issuing budget funds;

Opens and closes personal accounts of chief administrators, administrators of budgetary funds, budgetary institutions, as well as budgetary accounts of other recipients of budgetary funds;

Has the right to demand from the chief administrators, administrators and recipients of budget funds to provide reports on the use of federal budget funds and other information related to the receipt, transfer, crediting and use of federal budget funds;

Receives information from credit institutions about operations with budgetary funds and funds of state extra-budgetary funds;

Submits submissions to the chief administrators, administrators and recipients of federal budget funds, the Bank of Russia and its institutions, credit institutions with the requirement to eliminate the violations of budget legislation identified and monitors their elimination; suspends operations on the personal accounts of the main administrators, administrators and recipients of federal budget funds;

It unconditionally collects from the personal accounts of the main managers, managers of budgetary funds and recipients of federal budget funds, budgetary funds used not for their intended purpose;

Collects from all accounts budget funds issued in the form of budget loans, budget loans for which the repayment period has expired, as well as interest payable for the use of budget loans, budget loans;

Imposes fines on the main administrators, administrators and recipients of federal budget funds, credit organizations within the limits of its competence;

Maintains a consolidated register of chief administrators, administrators and recipients of federal budget funds and registers budgetary institutions whose activities are financed from the federal budget;

Exercises other powers in accordance with budgetary legislation.
The Federal Treasury can carry out the execution of the budgets of the constituent entities of the Russian Federation and local budgets in accordance with agreements concluded with the relevant executive authorities and local self-government bodies.

The powers of the Federal Treasury bodies extend to organizations, including credit organizations, carrying out transactions with funds from the respective budgets in the amount of their powers in relation to the funds of the federal budget.

Budget execution can be either bank or treasury. In Russia, the transition to treasury budget execution began in 1992 and ended in 2000. Until 1992, budget execution in our country was banking.

How do these two forms of budget execution differ?

In the case of bank execution of the budget, taxpayers' funds were transferred to the accounts of tax authorities with the Bank of Russia or with commercial banks. Once every five days, the Bank of Russia received information from commercial banks about the receipts of tax payments credited to the federal budget. This information was passed on to the Ministry of Finance. It was generalized in nature and was not detailed in accordance with the budget classification.

In parallel with this process, the tax authorities collected information on tax payments credited to their accounts, summarized it and transmitted it to the Ministry of Finance twice a month.

It is clear that the data of the tax authorities and the Bank of Russia could not coincide due to the lack of reconciliation during their receipt. Moreover, these data were not operational.

Under the banking system, financing of budget expenditures was carried out through accounts in banks of line ministries and departments. At the same time, it was impossible to control the process of passing the allocated funds to budgetary institutions, i.e., the final recipients. This was used commercial banksusing budget funds as their credit resources.

Treasury system execution of the budget consists in the fact that with it between taxpayers and budget recipients, on the one hand, and banks, on the other, a special controlling structure is built in - the treasury.

The Treasury controls both streams of budgetary resources - both revenue and expenditure - in one account. This ensures the principle of the unity of the cash desk, and also accelerates the turnover of budget funds. The treasury system allows detailed information on budget execution.

The Treasury performs the following functions:

provides accounting of all budget revenues;
confirms budgetary commitments (that is, commitments to spend budgetary funds), and makes an authorization inscription for the right to make expenditures, that is, authorizes expenditures within the limits of budgetary commitments;
makes payments on behalf of recipients of budget funds.

The Federal Treasury is part of the RF Ministry of Finance.

The Federal Treasury records the income received and the expenses incurred in the General Ledger of the Federal Treasury. This ledger is maintained on the basis of a chart of accounts approved by the Treasury itself. Data entered in main book treasury, are the basis for the preparation of reports on the execution of the federal budget. The Federal Treasury maintains a consolidated register of recipients of federal budget funds.

To account for federal budget expenditures, personal accounts of budget funds are used, which are opened in a single accounting register Federal Treasury for each main manager, administrator and recipient of federal budget funds.

The personal account reflects the amount of federal budget funds available to the manager or recipient of these funds.

The treasury structure consists of three tiers.

Main Department of the Federal Treasury (GUFK). This department carries out the consolidated accounting of federal budget revenues and expenditures.
Directorates of the Federal Treasury (UFK) in regions, territories and republics within the Russian Federation, in the cities of Moscow and St. Petersburg.
Branches of the Federal Treasury in cities and urban regions (OFK).

Federal Treasury within the Ministry of Finance

Federal Treasury Russian Federation created in the structure of the Russian Federation. The Federal Treasury is guided by the Regulations on the Federal Treasury.

In the Russian Federation, a unified centralized system of federal treasury bodies (treasury) has been formed, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and territorial bodies for the republics of the Russian Federation, territories, regions, autonomous formations, cities of Moscow and St. Petersburg, cities (for with the exception of cities of district subordination), districts and districts in cities.

The Federal Treasury (Treasury of Russia) is a federal executive body (federal service) that, in accordance with the legislation of the Russian Federation, carries out law enforcement functions to ensure the execution of the federal budget, cash services for the execution of budgets of the budgetary system of the Russian Federation, preliminary and current control over transactions with federal funds. the budget by the main administrators, administrators and recipients of federal budget funds.

The Federal Treasury is under the jurisdiction of the Ministry of Finance of the Russian Federation.

The Federal Treasury in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, as well as this Regulation.

The Federal Treasury carries out its activities directly and through its territorial bodies in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local government bodies, the Central Bank of the Russian Federation, public associations and other organizations.

The Federal Treasury exercises the following powers in the established area of \u200b\u200bactivity:

communicates to the main administrators, administrators and recipients of federal budget funds the indicators of the consolidated budget list, the limits of budgetary obligations and the amount of funding;
keeps records of operations on cash execution of the federal budget;
opens accounts with the Central Bank of the Russian Federation and credit organizations for accounting for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishes the regimes for federal budget accounts;
opens and maintains personal accounts of the main administrators, administrators and recipients of federal budget funds;
maintains a consolidated register of the main administrators, administrators and recipients of federal budget funds;
keeps records of indicators of the consolidated budget list of the federal budget, limits of budgetary obligations and their changes;
prepares and submits to the Ministry of Finance of the Russian Federation operational information and reports on the execution of the federal budget, reports on the execution of the consolidated budget of the Russian Federation;
receives, in accordance with the established procedure, from the main administrators of the federal budget, executive authorities of the constituent entities of the Russian Federation, state extra-budgetary funds and local self-government bodies, materials necessary for drawing up reports on the execution of the federal budget and the consolidated budget of the Russian Federation;
distributes income from the payment of federal taxes and fees between the budgets of the budgetary system of the Russian Federation in accordance with the legislation of the Russian Federation;
carries out forecasting and cash planning of federal budget funds;
manages operations on a single account of the federal budget;
carries out, in accordance with the established procedure, cash services for the execution of the budgets of the budgetary system of the Russian Federation;
ensures the execution of cash payments from the budgets of the budgetary system of the Russian Federation on behalf of and on behalf of the relevant bodies collecting budget revenues, or recipients of funds from these budgets, whose personal accounts have been opened in the Federal Treasury in accordance with the established procedure;
carries out preliminary and current control over the conduct of operations with federal budget funds by the main managers, administrators and recipients of federal budget funds;
carries out confirmation monetary obligations the federal budget and makes an authorization inscription for the right to carry out federal budget expenditures within the allocated limits of budgetary obligations;
summarizes the practice of applying the legislation of the Russian Federation in the established field of activity and submits proposals for its improvement to the Ministry of Finance of the Russian Federation;
performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it;
ensures, within the limits of its competence, the protection of information constituting a state secret;
ensures timely and complete consideration of citizens' applications, making decisions on them and sending responses to applicants within the time period established by the legislation of the Russian Federation;
provides mobilization training for the Federal Treasury;
organizes professional training of employees of the Federal Treasury, their retraining, advanced training and training;
carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents formed in the course of the activities of the Federal Treasury;
interacts in accordance with the established procedure with public authorities of foreign states and international organizations in the established field of activity;
conducts competitions in accordance with the established procedure and concludes government contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Federal Treasury, as well as for carrying out research work for state needs in the established field of activity;
performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.

In order to exercise its powers in the established area of \u200b\u200bactivity, the Federal Treasury has the right to:

to request and receive, in the prescribed manner, information necessary for making decisions on issues of the established scope of activity;
give legal and individuals explanations on issues related to the established area of \u200b\u200bactivity;
organize the conduct of the necessary examinations, analyzes and assessments, as well as scientific research in the established field of activity;
involve, in the prescribed manner, for the study of issues related to the established field of activity, scientific and other organizations, as well as scientists and specialists;
exercise control over the activities of the territorial bodies of the Federal Treasury;
create, reorganize and liquidate territorial bodies of the Federal Treasury in agreement with the Minister of Finance of the Russian Federation;
apply the measures of a restrictive, preventive and preventive nature provided for by the legislation of the Russian Federation aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;
create advisory and expert bodies (councils, commissions, groups, boards) in the established field of activity.

The Federal Treasury is not entitled to carry out legal regulation in the established area of \u200b\u200bactivity, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services.

The restrictions established by the first paragraph of this clause do not apply to the powers of the head of the Federal Treasury to manage the property assigned to the Federal Treasury on the basis of operational management, resolve personnel issues and organize the activities of the Federal Treasury.

The Federal Treasury is headed by a head who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation.

The head of the Federal Treasury is personally responsible for the implementation of the powers assigned to the Federal Treasury.

The head of the Federal Treasury has deputies appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Federal Treasury.

The number of deputy heads of the Federal Treasury is established by the Government of the Russian Federation.

Head of the Federal Treasury:

distributes duties between his deputies;
presents to the Minister of Finance of the Russian Federation:
draft regulations on the Federal Treasury;
proposals on the maximum number and payroll for employees of the central office of the Federal Treasury and territorial bodies of the Federal Treasury;

proposals for the appointment and dismissal of deputy heads of the Federal Treasury;
proposals for the appointment and dismissal of the heads of the territorial bodies of the Federal Treasury;
the draft annual plan and forecast indicators of the Federal Treasury activities, as well as a report on their implementation;
proposals for the formation of the draft federal budget in terms of financial security activities of the Federal Treasury;
draft regulations on territorial bodies of the Federal Treasury;
appoints and dismisses employees of the central office of the Federal Treasury and deputy heads of territorial bodies of the Federal Treasury;
resolves, in accordance with the legislation of the Russian Federation on public service, issues related to the passage of the federal public service in the Federal Treasury;
approves regulations on structural divisions of the central office of the Federal Treasury;
approves the structure and staffing of the central office of the Federal Treasury within the limits of the wage fund and the number of employees established by the Government of the Russian Federation, the estimate of expenses for the maintenance of the central office of the Federal Treasury within the appropriations approved for the corresponding period provided in the federal budget;
approves the number and payroll of employees of the territorial bodies of the Federal Treasury within the limits of the indicators established by the Government of the Russian Federation, as well as the estimate of expenses for their maintenance within the limits of the appropriations approved for the corresponding period provided in the federal budget;
approves the regulations on the Certificate of Honor of the Federal Treasury;
on the basis and pursuant to the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and the Ministry of Finance of the Russian Federation issues orders on issues within the competence of the Federal Treasury.

Financing of the costs of maintaining the central office and territorial bodies of the Federal Treasury is carried out at the expense of the funds provided in the federal budget.

The Federal Treasury is legal entity, has a seal depicting the State Emblem of the Russian Federation and with its own name, other seals, stamps and letterheads of the established sample, as well as accounts opened in accordance with the legislation of the Russian Federation. The location of the Federal Treasury is Moscow.