Types of violations and liability for violation of budget law

Infringements in the field of the existing budgetary legislation represent today one of the important problems of functioning of this state system. Therefore, the laws of different countries always set rather stringent conditions for the implementation of budgetary obligations and, accordingly, responsibility for violations of budgetary discipline.

However, it should be recognized that violation of this branch of legislation is not always accompanied by inevitable prosecution, the budget can not be executed from a period in the period, and no one bears responsibility for it. The most frequent violation is the case when there is an arbitrary "rewriting" of the expenditure items and financing programs that are not provided for by the budget approved for a particular year or period.

The main task of the budget legislation is precisely to establish a system of adequate measures of responsibility in the field of budgetary relations. These measures may be of the nature of administrative, material and even criminal sanctions.

The law, first of all, precisely defines types of violations of budget legislation, for which the perpetrators must be held accountable:

- deliberate, deliberate non-compliance with applicable law;

- misuse of funds;

- refusal to transfer or partial transfer of budgetary resources for the implementation of projects provided for by the law on the budget;

- delays with the submission of reports, as well as other documents and information that give an idea of the course of budget execution ;

- violation of the procedure and rules for maintaining records and records, inconsistency of the signature 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:

- warning of an official about negligent enforcement of the law on the budget;

- seizure, freezing or blocking of expenses;

- Withdrawal of funds;

- suspension, in cases provided for by law, of transactions in credit institutions;

- fine, fine, forfeit.

These measures of liability are provided for in Article 282 of the RF Budget Code, and their application is within the competence of the treasury bodies. Directly these functions are performed by the authorized representatives of this body, who have the right:

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

- write off interest and penalties for delays in the use of budgetary funds;

- to issue a warning and warning (through the prosecutor's office) to representatives of the authorities;

- draw up protocols that serve as the basis for liability;

- to collect penalties from institutions that do not fulfill budget documents in time;

- block operations on accounts for up to one month.

The existing liability for the violation of budget legislation provides for sanctions for such most common types of budget offenses, such as misuse, which is the allocation of funds to finance programs that are not budgeted for investment within a specific period.

Non-return or untimely return also provides liability for violation of budget laws. In this case, it may come within the framework of administrative and criminal law, if it is found guilty of their expenditure.

But non-transfer of interest provides for responsibility for violation of budget laws and entails the imposition of administrative sanctions, for example, as a rule, in such cases, fines are imposed. In a word, the application of sanctions in the field of budgetary legal relations has a broad character and the choice of the form of sanction is determined by the degree of severity of the violation and the ensuing consequences.