irregularities existing budget legislation are today one of the major problems in the functioning of the state system.Therefore, legislation in different countries always set fairly stringent conditions for the execution of budgetary obligations and, therefore, liable for breach of budgetary discipline.
However, it should be recognized that the breach of this branch of legislation is not always accompanied by the inevitable attraction to justice budget can from period to period is not executed, and the responsibility for this no one is.The most frequent cases of violation of the act, when an arbitrary "rewriting" of the flow of articles and funded programs that do not provide budget approved for a particular year or period.
main task of the budget legislation is precisely to establish a system of adequate responsibility in the field of budgetary relations.These measures may have the character of administrative, financial and even criminal sanctions.
law primarily specifies the types of violations of budget legislation, for which the perpetrators must be brought to justice:
- conscious deliberate failure of the current legislation;
- misappropriation of funds;
- the rejection of the transfer or incomplete transfer of budgetary resources for the projects envisaged by the law on the budget;
- delays in submission of reports and other documents and information which give an idea of the execution of the budget;
- violation of the procedure and the rules of reporting and records, signature mismatch and data contained in these documents.
in accordance with the law, the responsibility for violation of budget legislation provides for the application of such measures:
- official warning of careless execution of the budget law;
- seizure, freezing or blocking of the costs;
- withdrawals;
- suspension, in the cases provided by law, transactions with credit institutions;
- fine, penalty, penalty.
These accountability measures provided for in Article 282 of the RF BC, and their application within the competence of the Treasury.Immediately, these functions are performed by authorized this body who are eligible:
- to write off budget funds are spent for other purposes, or those that should be written off;
- to debit interest and penalties for late use of budgetary funds;
- issue a warning and a warning (in the prosecutor's office) to the authorities;
- draw up reports, which serve as the basis of liability;
- to collect fines from institutions that untimely fulfill the budget documentation;
- block transactions on the accounts of up to one month.
existing liability for violation of budget legislation provides sanctions for such the most common types of budget violations, such as improper use, which is the direction of funding for programs that are not included in the budget for investment in a specific period.
no return or late return also provides for liability for breach of the budget legislation.However, it can occur in the framework of administrative and criminal law, if it is found guilty of their spending.But
percent non-transfer provides for liability for the violation of the budget law and sanctioned an administrative nature, for example, as a rule, in such cases, imposed fines.In short, the application of sanctions in the field of budgetary relations is broad and the choice of the form is determined by the severity of sanctions violations and the subsequent consequences.
