Types of violations and liability for violation of budget legislation

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2018-03-19 05:21:09

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Violations of existing budget legislation represents today one of the important problems of functioning of the state system. Therefore, the legislation of different countries always set fairly stringent conditions for the execution of budget spending commitments and, accordingly, the liability for violations of budget discipline.

However, we should recognize that breach of this branch of law is not always accompanied by the inevitable accountability, budget from period to period is not fulfilled, and the responsibility for this no one is. The most frequent violation are cases when there is an arbitrary “rewrite” articles of expenditures and funded programs that are not provided by the approved budget for a particular year or period.

The Main objective of the budgetary legislation is to establish a system of adequate sanctions in the area of budget relations. These measures may be in the nature of administrative, financial and even criminal penalties.

The Law, first of all, precisely defines the types of violations of budget legislation for which those responsible must be held accountable:

- the intentional conscious failure of the current legislation;

- misappropriation of funds;

- the refusal to transfer or incomplete transfer of budgetary resources for the implementation of projects envisaged by the budget law;

- the delay in the submission of reports and other documents and information which give an idea about the status of budget implementation;

- violation of procedure and rules of reporting and accounting records, the discrepancy of the signature and the data contained in these documents.

In accordance with the law, responsibility for violation of budget legislation, provides for the application of such measures:

warning officials about the sloppy implementation of the law on budget;

- the arrest, the freezing or blocking of expenditure;

- withdrawal of funds;

- the suspension, in the cases provided for by law, of operations with credit institutions;

the penalty, penalty, penalty.

The measures of responsibility provided by article 282 of the RF budget code and their application within the competence of the Treasury. These are the functions of the commissioners of this body who have the right to:

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- to write off budgetary funds which are spent for other purposes, or those that are subject to cancellation;

- implement the write-off of percent and penalties for delay of use of budgetary funds;

- make the warning and caution (via the prosecution) authorities;

- to draw up reports, which serve as the basis of liability;

- to collect fines from institutions that perform late budget documentation;

- to block the account transactions up to one month.

Existing responsibility for violation of budget legislation provides for sanctions for such the most common types of budget offences, such as misuse, which is the direction of funding for programs that are not included in the budget for investment within a particular period.

Failure to Return or late return also provides for responsibility for violation of budget legislation. However, it can occur in administrative and criminal law, if found guilty of their spending.

But the transfer of the interest provides for liability for violation of budget legislation and shall result in the imposition of administrative penalties, for example, as a rule, in such cases, fined. In short, the use of sanctions in the field of budgetary relations is broad and the choice of form of penalties is determined by the severity of the violation and the subsequent consequences.


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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