Deputy Head of the Federal Treasury - PowerPoint Presentation

1. Deputy Head of the Federal TreasuryA. Demidov Prospects of Development of the Federal Treasury

2. MAIN AREAS OF ACTIVITIES OF THE FEDERAL TREASURYFINANCIAL MARKET PARTICIPANTIT FUNCTIONSSIIS “Electronic budget”PIS “SMP” (pubic information system for state and municipal payments)SAS “Governance”Single budget system portal UIS in the sphere of procurementsOfficial site for placing information about public (municipal) institutions

3. 3Federal levelInter-regional levelRegional levelMunicipal levelFKU «TsOKR»Inter-regional operating officeBranch office FKU «TsOKR»In the Crimea FOInter-regional branch of FKU «TsOKR»In the city of VladimirTOFKTOFKBranch office FKU «TsOKR»Branch office FKU «TsOKR»terr.officeterr.officeterr.officeterr.officeFederal Treasury 1954…..…..…..84…..77Are not BFRModel of the Organizational Structure of the Treasury of Russia “as it is”

4. Building a treasury single account4 Key factors for changing the organizational-functional model of the Federal Treasury20162017201820192020UIS FTSAuthorities on control and supervision delegated from RosfinnadzorReforming the treasury payment systemTreasury supportIT centralization –FT infrastructureExternalitiesOther factorsSIIS “Electronic Budget”Performance of operator functions. Control in accordance with Art. 99 of Federal Law 44-FZExercising authorities related to control and supervision in the fiscal sphere, external control over quality of work of audit entitiesTreasury services in the system of treasury paymentsProvision of treasury support for public contracts (agreements, arrangements) concluded on behalf of RFConsolidation of technical, technological parameters of IT systems of the FT in data processing centers. Creation of a single cloud infrastructure of the Federal TreasuryDevelopment of banking, information and communication technologies, electronic payment services, social-demographic situation, etc.Managing liquidity of the TSABuilding the foreign currency TSA, performance of functions of a foreign currency control agentPerformance of functions of the SIS: GASU, SIS SMP, bus.gov.ru, budget.gov.ruSystemization and coding of technical-economic and social information in EOSElaboration and development of sub-systems of the “Electronic budget” system. Performance of functions of the “Electronic budget” system operatorCentralization of accounting and preparation of reports of FEPB

5. Inter-regional operating officeFederal levelInter-regional levelRegional levelCentral Administration of the Federal Treasury……Municipal levelTOFK- competence centers (18)УФК (66)terr.office terr.office Inter-terr. Depart.Inter-terr. Depart.…..FKU «TsOKR»Inter-regional branches of FKU «TsOKR»(10 филиалов)DepartmentDepartmentModel of the Organizational Structure of the Treasury of Russia “as it would be”70 Departments5

6. 6SYSTEM OF STATE (MUNICIPAL) FINANCIAL CONTROL (AUDIT) IN THE RUSSIAN FEDERATIONRussian FederationEntities of the Russian FederationMunicipal formationsRF Chamber of Accounts – Supreme state financial control bodyFederal TreasuryFederal Fiscal Supervision Servicedelegation of authoritiesSupervisory-accounting body of an RF constituentFederal Treasury territorial bodyInternal state financial control body of an RF constituentTerritorial department of the Federal Treasury territorial bodyMunicipal internal financial control body of an RF constituentSupervisory-accounting body of a municipal formationTerritorial body of the Federal Fiscal Supervision Servicedelegation of authorities85About 23000842039

7. CONTROL (AUDIT) OF THE FEDERAL TREASURY IN THE SPHERE OF PROCUREMENT OF GOODS, WORKS, SERVICESPLANNINGMAKING A PROCUREMENTEXECUTION OF THE CONTRACTPROCUREMENT RESULTSPlan of procurementsScheduled planNotification, documents related to procurement,Identification of the supplier (of the executor, contractor) (work of the commission, protocol)Registry of contracts, supporting documents (bill, invoice, etc. ) Supplied goods, executed work, provided servicePreliminary (ex-ante) control- Compliance with requirements to justification of budget appropriations;- Control over compliance of the procurement plan with budget commitment limitsInformation on procurement identification code and volume of financial support correspond to the data contained in the procurement planInformation on procurement identification code and volume of financial support contained in the notification, documents, protocols, draft contract correspond to the scheduled planInformation on procurement identification code and volume of financial support in the registry of contracts correspond to contract termsSubsequent control- Compliance with requirements to justification of procurements; - observance of rules related to rating in the procurement sphereJustification of the initial maximal price of the contractMaintenance of the contract registry;Authorization of expenditures and payment of contracts;Compliance of supplied goods, executed work (its results) or provided service to terms of the contract;Customer’s application of penalties in case contract terms are violated;- Timeliness, completeness and accuracy of recording supplied goods, executed work (its results) or provided service in accounting documentsCompliance of use of supplied goods, executed work (its result) or provided service to the purposes of making the procurement7 THE SHARE OF FEDERAL BUDGET EXPENDITURES FOR PROCUREMENT OF GOODS, WORKS, SERVICES; BUDGET INVESTMENTS, INTER-BUDGETARY TRANSFERS AND SUBSIDIES IN 2015 COMPRISED 74%

8. PROSPECTS OF CONTROL (AUDIT) OF THE FEDERAL TREASURY IN THE SPHERE OF PROCUREMENT OF GOODS, WORKS, SERVICESPLANNINGMAKING A PROCUREMENTEXECUTION OF THE CONTRACTPROCUREMENT RESULTSPlan of procurementsScheduled planNotification, documents related to procurement,Identification of the supplier (of the executor, contractor) (work of the commission, protocol)Registry of contracts, supporting documents (bill, invoice, etc. ) Supplied goods, executed work, provided service- Catalogue of goods of goods, works, services;- Information on reference prices;- Preparation of the objective initial (maximal) price of the contract- Catalogue of goods of goods, works, services;- Information on reference prices;- Preparation of the objective initial (maximal) price of the contractRegister of procurement commissioners(full name, position of a tender commission member, time of work with the tender commission and other info):- Detection of cases of affiliation with suppliersRegister of cooperation of executors (co-executors) on public contracts (information on the legal entity: name, organizational-legal form, founder, other information):Identification of affiliated executors;Ensuring transparency of the process of public contract execution (including prevention of withdrawal of budget funds to off-shores, fighting against execution of contracts by fly by night companies)Procurement of goods, works, services is performed:In time,In necessary quantities,Of proper quality,Cost effectively.8PROSPECTS

9. 9MAIN FLOWS SUBJECT TO STATE FINANCIAL CONTROL (AUDIT)1 flow(CUSTOMERS AND EXECUTORS)2 flow (FEDERAL TREASURY BODIES)3 flow(CREDIT ORGANIZATIONS)BUDGET HOLDER - CUSTOMERHEAD EXECUTOREXECUTOR OF THE 1ST TIEREXECUTOR OF THE 2ND TIERSTATE CONTRACTCONTRACT(AGREEMENT)CONTRACT(AGREEMENT)GOODS, WORKS, SERVICES (GWS)GWSGWSaccount of a recipient of budget fundsaccount for registering transactions of a budget holderaccount for registering transactions of a budget holderaccount for registering transactions of a budget holderДЕНЕЖНЫЕ СРЕДСТВАДЕНЕЖНЫЕ СРЕДСТВАДЕНЕЖНЫЕ СРЕДСТВАsettlement accountsettlement accountsettlement accountCASHCASHCASH4 flow(TAX AUTHORITIES)taxpayer accounttaxpayer accounttaxpayer accounttaxpayer accountINVOICE FOR GWSINVOICE FOR GWSINVOICE FOR GWSACCEPTANCE DOCUMENTSACCEPTANCE DOCUMENTSACCEPTANCE DOCUMENTSACCEPTANCE DOCUMENTSACCEPTANCE DOCUMENTSACCEPTANCE DOCUMENTS

10. IT ENVIRONMENT OF INTERDEPARTMENTAL INTERACTION IN THE COURSE OF EXERCISING CONTROL (AUDIT)FTS of RussiaFederal TreasuryRosinmonitoringContract IDInformation on invoices;Information on organizations and physical persons that belong to the “risk group”, with respect to whom there is the following information:- on tax evasion;- On existing receivables;- On being included in the registry of bad faith suppliers;- other information (registry of complaints, results of control);Information received from territorial bodies;USRLE, USRIE, unified state register of taxpayers.AIS “Tax”ASK NDS (ACS VAT) Official site of the Unified Information System (UIS) www.zakupki.gov.ruSIS «Electronic budget»SO “ASFK” (Treasury automated control system)Unified information system on operations (transactions) with cash or other propertyInformation on transactions in personal accounts;Registry of contracts (Federal Law No.  44-FZ);реестр договоров (Federal Law No.  223-FZ);Registry of arrangements (agreements); Catalogue of GWS with information on the structure of pricing with calculation of cost by cost elements;System of reference prices for goods, works, services;information received from territorial bodies.Information on transactions in settlement accounts;Information on organizations and physical persons that belong to the “risk group” with respect to whom there is information that they are involved in extremist activities or terrorism;Other information (interdepartmental interaction, results of control);Information received from territorial bodies.Credit organizations10

11. certificateactact, reportPermissive entryAUTHORITIES OF THE FEDERAL TREASURY WITH RESPECT TO THE PUBLIC FINANCIAL CONTROL (AUDIT)11CONTROLformsEx-ante controlEx-post controltypestypesAccounting for subjects of control (audit, monitoring)Accounting registriesDocumentary control (authorization)Actual control (examination)certificaterevisionverificationsurveyMethodsTREASURY SUPPORTAudit of reports on implementation of state (municipal) programs and also of non-program areas of activitiesAudit of reports on implementation of state (municipal) tasks and plans of fiscal activities of public (municipal) institutionsverificationanalysisAUDITCurrent controlMonitoring of the federal state information systemcertificatecertificatesupervisionanalysiscertificatecertificatesupervisionanalysisMonitoring of information systems held by the subject of control (audit)certificateopinionverificationanalysiscertificateopinion

12. TREASURY CASH SUPPORTUnder agreements on granting subsidies (earmarked funds) to legal entitiesUnder agreements on granting inter-budgetary transfersOn public contracts, contracts (agreements)12SPECIFICS: Allocation of cash for the needsAccounts are opened in the Federal Treasury for recipients of funds from the budget – legal entities that are executors under public contracts and for recipients of earmarked funds.Federal Treasury authorizes transactionsSubmission of reportsContract ID EFFECT:Redeployment of funds in the economyControl over proper use of cash«Coloring» of cash flowsEnhancement of liquidity of the TSA

13. Public customerFEDERAL TREASURYCREDIT ORGANIZATIONSExecutor of the 1st tierExecutor of the 2nd tieraccount of a recipient of budget funds(03 p/a)account for registering transactions of a budget holder (41 p/a)account for registering transactions of a budget holder (41 p/a)account for registering transactions of a budget holder (41 p/a)CONTRACT (AGREEMENT)ADVANCE PAYMENTADVANCE PAYMENTADVANCE PAYMENTsettlement account settlement account settlement account CONTRACT (AGREEMENT)remunerationremunerationremunerationTREASURY SUPPORT FOR PUBLIC CONTRACTS, CONTRACTS (AGREEMENTS)Head executorPUBLIC CONTRACTCurrent settlementsCurrent (final) settlementsCurrent (final) settlements13GOODS, WORKS, SERVICES (GWS)GWSGWS

14. TREASURY SUPPORT FOR ARRANGEMENTS (AGREEMENTS) ON GRANTING SUBSIDIES TO LEGAL ENTITIES (EARMARKED FUNDS)FEDERAL TREASURYCREDIT ORGANIZATIONSTOFK, To which которому authorities were delegatedLegal entity, executorExecutor (co-executor)account of a recipient of budget funds(03 p/a)opening an account under delegated authorities(14p/a)account for registering transactions of a budget holder (41 p/a)account for registering transactions of a budget holder (41 p/a)SBFC order on delegation of authorities of a budget funds recipient related to transfer of a subsidy to a legal entityCONTRACT (AGREEMENTS)BUDGET COMMITMENT LIMITSADVANCE PAYMENTConsolidated request for backingsettlement account settlement account Information on areas of spending earmarked funds, payment order,Contract (agreement), documents confirming occurrence of a cash commitmentПлатежное поручениеremunerationCurrent (final) settlementsChief budget funds controller (SBFC)14GOODS, WORKS, SERVICES (GWS)

15. TREASURY SUPPORT FOR ARRANGEMENTS (AGREEMENTS) ON GRANTING INTER-BUDGETARY TRANSFERSFEDERAL TREASURYCREDIT ORGANIZATIONSTOFK, To which которому authorities were delegatedLegal entityaccount of a recipient of budget funds(01 p/a)opening an account under delegated authorities(14p/a)account for registering transactions of a budget holder(41 p/a)SBFC order on delegation of authorities of a budget funds recipient related to inter-budgetary transfersBUDGET COMMITMENT LIMITSConsolidated request for backingsettlement account settlementsAuthorized power body – constituent of the RFaccount of a recipient of budget funds (03 p/a)Chief budget funds controller (SBFC)Payment orderTransfer of funds15AGREEMENTon granting fundsAGREEMENTon granting funds

16. ONGOING STATE FINANCIAL CONTROL (AUDIT) OVER FUNDS GRANTED FROM BUDGETS OF THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION16Goods, works, services(control over the fact of delivery execution, provision)Recipient of budgetary funds - public customerExecutor (co-executor)FEDERAL TREASURY1. A request to receive (transfer) funds2. Contract 3. Documents – grounds for transfer of fundsopinion on presence /lack of violationsExamination of an entityTransfer of fundsverification of documentsActual control(if needed)authorization122.22.134opinion on lack of violations

17. ИТОГ: EXPECTED EFFECT FROM IMPLEMENTATION OF THE NEW MODEL OF PUBLIC FINANCIAL CONTROL (AUDIT)Prevention of violationsShifting focus to the preliminary control phaseNot only documentary, but also actual control“Coloring” of cash flowsEvaluation of cost of goods, works, servicesChanging the process of examination of resultsRecognition of results of control measures of other regulatory and supervisory authorities17Results of preliminary control(source for identification of objects for subsequent control)

18. Thank you for attentionA. Demidov