Развитие казначейского сопровождения бюджетных средств: проблемы и перспективы (И.В. Глазунова, журнал "Правоприменение", том 5, N 4, октябрь-декабрь 2021 г.)

Глазунова И.В. Развитие казначейского сопровождения бюджетных средств: проблемы и перспективы

И.В. Глазунова - кандидат юридических наук, доцент, доцент кафедры государственного и муниципального права, Омский государственный университет им. Ф.М. Достоевского

На основе применения общенаучных методов в рамках сравнительного, логического и статистического исследования, а также посредством анализа нормативных правовых актов Российской Федерации, правоприменительной практики рассматриваются предпосылки создания, сущностные характеристики и значение института казначейского сопровождения бюджетных средств. Выявляются пробелы и несовершенства в бюджетном праве в части регулирования отношений, связанных с казначейским сопровождением, высказываются предложения по совершенствованию законодательства и правоприменительной практики, направленные на устранение выявленных противоречий

Ключевые слова: Государственный финансовый контроль, бюджетный контроль, казначейское сопровождение бюджетных средств, целевые средства, федеральный бюджет, бюджетные средства, Федеральное казначейство, государственные закупки

Glazunova I.V. Development of treasury management of public procurement: problems and prospects. Pravoprimenenie

I.V. Glazunova - PhD in Law, Associate Professor; Associate Professor, Department of State and Municipal Law Dostoevsky Omsk State University

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration. The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered.

The methodology. General scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of treasury management of budget funds.

The main results. A number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury management of budgetary funds is carried out. The form of legal regulation of treasury management differed from other forms and instruments of control - the norms on treasury management were established annually by the federal law on the federal budget and acts of the Russian Government, Russian Ministry of Finance and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury management of budgetary funds during public procurement is built. The mechanism of treasury management provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the source of financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury management of public procurement has. Trends in the development of the institute of treasury management show that quantitative parameters will grow, including due to the use of "extended" treasury management and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities.

Keywords: State financial control, budget control, treasury management, earmarked funds, federal budget, budgetary funds, the Federal Treasury, public procurement