Control system in the municipality. The authorized bodies of state power control the exercise by bodies and officials of local self-government of the delegated to them certain state powers

These are the activities of the subjects of control aimed at preventing and timely revealing the facts of illegal and ineffective actions in the field of local finance; provides for the prompt adoption of management measures to correct the identified deficiencies, compensation for harm caused and the application of sanctions to the perpetrators.

Objects of financial control at the local level are local budgets, local government trust funds, local loans, communal property and land, and financial activities participants in the budgetary process at the local level and communal enterprises.

Subjects of financial control at the local level are the authorities government controlled, local government bodies, specialized structural units of line ministries, departments and state committees, financial and accounting services of institutions, enterprises and organizations of communal property, As well as citizens and public associations, endowed with control powers in relation to financial objects. control.

Controlling powers in the field of local finance are vested in various state and public institutions. A feature of financial control at the local level is the participation of a large number of entities, depending on which it is divided into control of government bodies, government bodies of entities Russian Federation and local government, departmental, internal and public control.

Financial control of government bodies- This is control by the central authorities, which can be applied in relation to any object of control and is aimed at ensuring the implementation of legislation and the observance of the interests of the state in the field of local finance. Currently, government bodies play a decisive role in ensuring financial control at the local level. This is due, firstly, to the underdevelopment at the local level of other types of financial control, and secondly, to the fact that the overwhelming part of the financial resources of local self-government is directed to the implementation of delegated powers.

The leading place among government bodies, endowed with control powers in the field of local finance, belongs to the specialized body of state financial control, the State Control and Auditing Service of Ukraine. This financial authority is in place. next financial control.

The State Control Service is authorized to carry out audits and inspections, both in the field of local budgets and in the communal sector.

The main tasks of the State Control and Auditing Service in the field of local finance are:

Control over the legal, targeted and effective use of estimates of local budgets, other financial and material resources of local governments;

Control over the safety and use of communal property;

Monitoring status and reliability accounting and reporting in local governments, budgetary institutions, as well as in enterprises and organizations that receive funds from local budgets;

Development of proposals to eliminate the identified deficiencies and violations;

Carrying out system analysis circumstances and reasons contributing to the commission of financial violations, and measures to prevent them.

A new area of activity of the State Control and Auditing Service is the audit of financial and economic activities of budgetary institutions. An audit of the financial and economic activities of a budgetary institution is a form of control aimed at preventing financial violations and ensuring the reliability of financial statements. The main task of the financial and economic audit is to assist the budgetary institution in ensuring the correctness of accounting, the legality of the use of budgetary funds, communal property, the preparation of reliable financial statements and the organization of effective internal financial control.

In addition to this area of audit, work has begun on the implementation of an audit of the effectiveness of the implementation of budget programs - a form of control, which is aimed at determining the effectiveness of the use of budget funds for the implementation of planned goals and the establishment of factors that hinder this. Performance audit is carried out in order to develop sound proposals to improve the efficiency of the use of funds from local budgets in the process of implementing budget programs.

Local government administrations play an important role in the implementation of financial control at the local level. These government bodies are empowered to carry out the following control over the compliance with the budgetary legislation of Ukraine of indicators of local budgets of the lowest level. In addition, local state administrations ensure the preparation, execution and reporting on the execution of local budgets of the appropriate level. This gives them the right to exercise all kinds of control at these stages of the budget process.

In contrast to the central level, where the state budget law is not actually subject to control and cannot be repealed, Jenny's approval of local budget decisions by the councils is subject to control by local government administrations. The day after they are signed, these decisions must be sent to the local state administration top level... Regional and city state administrations in the cities of Kiev and Sevastopol are authorized to exercise control over district and city (cities of regional significance) budgets and district budgets in cities of national importance, respectively. District state administrations are endowed with control powers in relation to urban (cities of district significance), rural, township budgets.

The executive authorities are empowered to suspend the decision on the budget adopted by the local council in case of violation of the requirements of the budget code and the law on the state budget on the formation of the corresponding budget in terms of state delegated powers. Thus, the Cabinet of Ministers of Ukraine is granted the right, within a month from the date of the decision on the regional budget, the budgets of the cities of Kiev and Sevastopol, to suspend its operation with a simultaneous appeal to the court. The same powers are vested in the chairmen of regional, Kiev and Sevastopol city state administrations on district, city (cities of regional significance), district budgets in the cities of Kiev and Sevastopol in case of violations of the law when they are approved. Likewise, the chairmen of district state administrations ensure control over the legality of decisions on urban (cities of district significance), settlement and rural budgets.

In addition to controlling powers in the budgetary sphere, local state administrations have the right to exercise control in the communal sector. The objects of such control are the state of communal property, communal infrastructure facilities, land use, etc.

The main task of the Ministry of Finance of Ukraine is to ensure the implementation of a unified financial, budgetary and tax policy of the state. In order to carry out these strategic tasks, it is endowed with certain control powers. Despite the fact that the Ministry of Finance implements control functions mainly in the field public finance, some of them are in the plane of local finance. With regard to local budgets, financial authorities have the right to monitor compliance with budget legislation at each stage of the budget process.

Local financial authorities organize the drafting of local budgets. The control activities of these bodies are aimed, first of all, at checking the budget requests submitted by the chief managers of funds. Based on its results, they form conclusions about the importance of including budget requests to the draft local budget before submitting it to the relevant local state budget for consideration. administration.

At the stage of implementation of local budgets, local financial bodies exercise control over the compliance of the budget list with the indicators of the approved local budget.

When organizing the execution of local budgets, the financial authorities control both the revenue and the expenditure side. By monitoring revenues, they must promptly identify deviations in actual revenues from the planned ones, and take appropriate measures. If, according to the results of the quarterly report, it turns out that the general fund of the budget does not receive more than 15% of revenues, the financial authority must prepare amendments to the budget, which will provide for an adequate reduction in the expenditure side of the budget.

Local financial bodies carry out preliminary and current control in the distribution of local budget funds among the main administrators of budget funds. In this case, the purpose of control is to ensure the compliance of the allocated funds with the approved budget schedule. In addition, financial authorities can clarify the issue of legality, efficiency, and rationality of budget expenditures. Financial authorities may be involved in audits and inspections of institutions, enterprises, organizations that receive funds from local budgets.

Local financial authorities take part in the preparation of the report on the use of the local budget. To do this, they analyze the reporting data received from the bodies of the State Treasury, identify deviations and inaccuracies and take measures to eliminate them.

With the introduction of treasury services for local budgets, new subjects of financial control appeared at the local level - territorial bodies of the State Treasury of Ukraine. These bodies exercise their control powers at the stage of implementation of local budgets and reporting on their implementation, mainly in the form of current control.

When executing the revenue side of local budgets, the Treasury bodies control the correctness of the receipt of revenues, the correct application of the income differentiation standards established by the Budget Code, the law on the state budget and decisions of councils on local budgets. The Treasury monitors the transfer of the equalization grant to local budgets for compliance with the planned volumes.

Control activity of territorial treasury bodies at the stage of implementation of the expenditure side of the local budget begins with the registration of estimates of budgetary institutions and other planning documents. They are checked for compliance with the indicators of the statements on the list of the local budget. The purpose of such control is to prevent deviations of the volumes of the main financial documents of administrators and recipients of budget funds from the indicators provided for in the expenditure side of the budget. This allows you to prevent the excess of expenses over the approved budget allocations.

The treasury model of servicing local budgets provides for monitoring the compliance of the obligations taken by the administrators of budget funds with the estimates.

The control of the Treasury bodies directly at the stage of payment (except for expenses carried out at the expense of their own receipts) should ensure that the expenses comply with the terms of the registered obligations and that the conditions for the intended purpose of the funds at the expense of which they are carried out are observed. When making expenditures in terms of own revenues of budgetary institutions, treasury control must ensure their compliance with the directions that are provided for in the approved estimate.

Another area of the control activities of the treasury bodies is the audit of financial statements of managers and recipients of funds from local budgets. The compliance of the reporting data with the accounting indicators of the execution of local budgets, which are carried out by the treasury bodies, is checked; the presence of a logical relationship between separate elements financial statements of clients of the Treasury.

The activities of the bodies of the State Tax Service of Ukraine are aimed, first of all, at ensuring the proper execution of the revenue side of the budgets. The objects of control are taxpayers - legal (including budgetary institutions) and individuals.

In the field of local finance, state tax authorities perform the following functions:

Carry out control over the timeliness, reliability, completeness of the calculation and payment of taxes and other obligatory payments to local budgets;

They keep records of taxes and other obligatory payments that are credited to local budgets, Ensure the correctness of calculations and the timeliness of receipt of these taxes and payments;

They control the timeliness of the submission by the payers of accounting reports and balances, tax declarations, calculations and other documents related to the calculation of taxes and other payments, and also checks the correctness of the definition of objects of taxation and the calculation of tax payments;

Ensure the application and timely collection to local budgets of the amounts of financial sanctions provided for by the current legislation for violation of tax legislation, as well as the collection of administrative fines;

They carry out checks on the facts of concealment and understatement of taxes and other obligatory payments to local budgets.

In addition, the objects of control of the State Tax Service are the executive committees of village and settlement councils. They are checked for compliance with the procedure for the adoption and accounting of taxes, other payments received from taxpayers in cash, the timeliness and completeness of their transfer to the budget.

Despite the fact that the Accounts Chamber has an important place in the system of financial and economic control, its powers at the local level are very limited. According to the current legislation, this body of state financial control is empowered to exercise control only over the use of state budget funds. Therefore, the Accounts Chamber has the right to control local state administrations and local self-government bodies only if they receive, transfer, spend state budget funds or use or manage objects of state property rights.

Characterizing the level of organization of financial control of government bodies, it can be concluded that a large number of subjects of control do not ensure proper financial discipline. This situation is primarily due to the fact that the current system of financial controls at the local level is mainly aimed at identifying and fixing violations, and not at their prevention and prophylaxis.

Local financial control - 5.0 out of 5 based on 1 vote

Introduction

Chapter one. The concept of the essence and classification of municipal control

1.1 Concept and essence of municipal control

1.2 Classification of municipal control

1.3 Principles and methods of municipal control

Chapter two. System, bodies, and types of municipal control

2.1 System and bodies of municipal control

2.2 Types of municipal control

2.3 Overview judicial practice in cases arising from violations of municipal control

Conclusion

Bibliography

Introduction

Today municipal control is an important function of local administrations. The author of this work, realizing the relevance of this study and based on the fact that at this time there are too few works exploring the topic of municipal control, offers his point of view on the topic of municipal control. I consider the purpose of my course study to be the presentation of municipal control in theoretical aspect... To achieve the goal set in the course work, the author solved the following tasks: defining the concept, classification and essence of municipal control. Identification of systems, bodies, and types of municipal control. Conducting a brief review of judicial practice in cases arising from the buildup of municipal control. The object and subject of the course study is municipal control and its action in the system of regulatory bodies of municipal government at the present stage. Among the methods used in writing the course study, several were used: analytical, comparative, the study of the regulatory framework, specific historical, generalizations. The case study is written using literature and research in municipal and public administration and management theory. Based on the work of the following scientists: A. V. Yakushev. N. I. Glazunova A. G. Kobilev, A. D. Kirnev, V. V. Rudoy N. V. Shumyankova O. M. Roy M. I. Khalikov E. A. Utkin, A. F. Denisov other. Structure term paper due to the tasks set in the study. The first chapter of the course work reveals the concept of the essence and classification of municipal control. Principles and methods of municipal control. The second chapter of the course work sets out the system, bodies, and types of municipal control and short review judicial practice in cases arising from the buildup of municipal control.

Chapter one. The concept of the essence and classification of municipal control

1.1 Concept and essence of municipal control

Control is one of the components of the management cycle, acting as a feedback element signaling the subject of control about the results of its impact on the object.

Control in a municipality is understood as checking the compliance of the quantitative and qualitative characteristics of objects and processes with the established (planned, regulatory) requirements. It is focused on compliance with state and municipal norms and standards, is built on the principles of legality, planning, completeness and reliability of information, targeted use of municipal property and financial resources, and the effectiveness of control activities.

The need for control in a municipality is associated with the uncertainty inherent in any management decision. Between planned and real development situations, there is always a time gap that can cause deviations from the plan. The essence of the control is to obtain information about the actual state of the control object and the compliance of the results obtained with the expected ones.

As a result, shortcomings can be identified not only in the implementation decisions taken but also in the solutions themselves. Often, the results of control are the basis for adjusting previously adopted plans and decisions.

1.2 Classification of municipal control

In terms of duration, control can be periodic or continuous.

Continuous is usually associated with the use of technical controls.

In terms of scale, control can be general and specific (detailed). The general one is carried out on the basis of knowledge about deviations from the check figures. When a private controller examines all the little things, details, checks every step of the performer.

According to the time factor, control is subdivided into preliminary, current (intermediate) and final. Preliminary control is carried out before the start of work. Their compliance with the established requirements, rules and available resources is monitored: human, material, financial. Current or intermediate control is carried out in the course of the direct implementation of the adopted plans and decisions and is based on comparing the actual results of work with the planned ones.

It allows you to establish the outlined deviations in the course of work and make corrective decisions. The final control is carried out after the completion of the work. At this stage, there is no opportunity to influence the progress of work, but the results of control are taken into account when carrying out subsequent work.

In terms of form, control is divided into control of documentary data, hearing reports from managers and performers of work, interviews with them.

On the subject, the control of current results, the execution of administrative documents, the activities of structural divisions and services is distinguished. Monitoring of current results is based on assessing the degree of achievement of the set goals. Control over the execution of administrative documents includes control over the precise interpretation, compliance and execution of the requirements established by these documents. Monitoring the activities of municipal government structures is a check of goals, tasks, functions, organizational structure, working methods, professional qualities of employees.

The main components of the control process:

Development of standards and criteria by which control is carried out (if they have not been established earlier);

Comparison with these standards and criteria for real results;

Taking corrective action.

1.3 Principles and methods of municipal control

When organizing a control system in a municipality, it is advisable to adhere to general and specific principles. General principles control is based on its socio-political aspects, and private ones reflect the organizational and technical side. Control methods include:

On-site study of objects;

Certification of employees for compliance with their positions.

Control should be timely and flexible, focused on solving the tasks assigned to the local government.

Continuity of control is ensured by a specially developed system for monitoring the progress of work and decisions made. For more effective implementation monitoring the implementation of a large number of work and decisions made, it is advisable to use tools such as network and strip charts, Gantt charts, matrix schedules, etc.

The effective functioning of the municipal control system is impossible without modern computer technology and systems to support and support the process of developing (making) managerial decisions. Many local administrations have computerized control, for which information about each decision put under control is entered into a databank and appropriate programs for working with this bank are created. Automated system control of execution of documents significantly increases the efficiency of management, since it allows you to receive information about the progress of execution of documents at any time.

Chapter two. System, bodies, and types of municipal control

2.1 System and bodies of municipal control

Internal control in a municipality is subdivided into: - representative, exercised by representative bodies and the control bodies of the municipality created in accordance with the Law of the Year; - administrative, carried out by the leadership of the administration and its structural units... The representative body of the municipality, in accordance with the Law, is endowed with exclusive powers to control the execution of bodies and officials local government powers to resolve issues of local importance. The main objects of control by the representative body are the observance of the rights of citizens in the territory of the municipality, the implementation of local plans and development programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of a representative body, committees or commissions may be created, aimed at their implementation. An important component of representative control is control over the use of budgetary funds and the management of municipal property owned by the local community. Considering that the implementation of such control requires professional qualifications, including in the field of finance and accounting, this will be discussed in the follow-up point of my work. The law provides for the creation of a special control body of the municipality for these purposes.

The control body of the municipality (the Chamber of Control and Accounts, the Audit Commission, etc.) is formed either at the municipal elections, or by the representative body of the municipality in accordance with its charter. Its powers include control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its implementation, as well as compliance with the established procedure for the management and disposal of property in municipal ownership. The results of inspections carried out by the control body of the municipality are subject to publication (disclosure). Bodies and officials of local self-government are obliged to submit to the control body of the municipal formation, at its request, the necessary information and documents on issues related to their competence.

The law also provided for the corresponding control powers of the representative body of the municipality, but the mechanisms and procedures for their implementation were not established. The deputies practically did not have the opportunity to oppose the inappropriate use of budget funds. They often lacked the qualifications to detect violations in a timely manner. The norms of the Law, the creation of competent municipal control bodies, ensuring the publicity of the results of inspections allow to radically improve the system of representative control in the municipality.

The administration of the municipality is obliged to provide not only internal control over the implementation of its decisions, but also control over the implementation of decisions of local self-government bodies by all citizens, enterprises and organizations located in the subordinate territory.

2.2 Types of municipal control

1) The main components of the control process:

Municipal power is elected by the population, acts on its behalf and in its interests, and cannot but be controlled by citizens. Public control is exercised by the population, public organizations and movements by contacting local governments, state, judicial and other bodies. Public control makes it possible to identify illegal or detrimental actions of local authorities.

The law stipulates the right of citizens to make individual and collective appeals to bodies and officials of local self-government, the obligation of the latter to ensure the possibility of obtaining complete and reliable information about the activities of local self-government bodies, as well as the obligation to hold public hearings on a number of issues of local life. However, the Law does not say anything about the right of citizens to exercise control over the activities of bodies and officials of local self-government. Appeals, publicity, public hearings are important conditions for control, but not control itself. At the same time, the Federal Law on Environmental Expertise, the Urban Planning Code of the Russian Federation and the Land Code of the Russian Federation contain direct norms providing for public participation in the adoption of relevant decisions.

The charters of many municipalities provide for the right of citizens to participate in the discussion of draft city normative legal acts, draft plans and programs for the socio-economic development of territories, budgets, participation in meetings of a representative body and its commissions, etc.

However, mechanisms for the realization of these rights are usually lacking. Meanwhile, public control and public expertise of the activities of local self-government bodies are necessary on the widest range of issues both at the stage of developing plans and projects, and at the stage of their implementation.

Often, local administrations have a negative attitude towards public control of their activities and are not oriented towards cooperation in this area. Most municipal officials believe that the representative government is already performing these functions in relation to the executive branch, and the population can participate in this process only through their deputies (in particular, through deputy mandates). Public control presupposes something completely different, complete transparency and openness of local authorities: "you just do what we (residents) hired you for, and we will look after you." In some cities, bodies of public control (groups, committees, commissions) of the activities of bodies and officials of local self-government have already been created. However, their legal status not legally defined.

It is necessary to include in the charters of municipalities clauses on the forms of control of citizens over the activities of bodies and officials of local self-government and specific mechanisms of public control.

2) Municipal control over the performance of work. Municipal supervision of work performance may include reviewing complaints, interviewing residents, direct observation and review of production records, and periodic comparisons of costs with those of other contractors and municipal services. The quality of many works is effectively monitored by the public. It is enough to place the necessary contact numbers in accessible places for residents, and the low quality of work (for example, garbage collection) will immediately be expressed by an increase in incoming complaints. However, it is important that public complaints go to the municipal office first and not directly to the contractor. In this case, you can easily and without extra costs keep a normal record of the effectiveness of the performance of the contract. Some municipal services forget this by publishing widely the contractor's phone numbers to which they suggest submitting complaints. Residents' surveys can be effectively used as a tool to assess the degree of their satisfaction with the level of services provided by various services. Control methods can also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many works are effectively monitored through periodic spot checks, for example, the quality of cleaning the territory, adherence to the bus schedule, the quality of road surface repairs, etc.

It is advisable to regularly analyze public complaints and costs in relation to both municipal services and private firms; also compare the costs associated with the analysis of complaints and control over the implementation of the terms of the contract. It is necessary to conduct public opinion polls by telephone and with the help of questionnaires distributed in individual quarters. You can use photo control of the quality of work, as well as covert surveillance, which is carried out over the work of municipal and private teams with fixing the results. High efficiency shows such a measure as the appointment of elders at the entrances, houses, whose tasks include timely informing the municipal authorities about emerging problems and complaints from the population. Monitoring contract work requires careful planning, including defining what and how to evaluate, training for inspectors, and accounting and review procedures.

Retirees and housewives are well suited to the role of inspectors, as such work usually does not require full-time, full-time qualified staff.

3) Municipal control in the field of security the environment.

Local self-government bodies and officials are obliged to assist citizens, public and other non-profit associations in the exercise of their rights in the field of environmental protection, and in the implementation of economic and other activities are obliged to take the necessary measures to prevent and eliminate negative impact noise, vibration, electric, electromagnetic, magnetic fields and other negative physical impact on the environment in urban and rural settlements, recreation areas, habitats of wild animals and birds, including their reproduction, on natural ecological systems and natural landscapes.

Information about the state of the environment, its change, obtained during the implementation state monitoring environment (state environmental monitoring), can be used by local governments to develop forecasts of socio-economic development and make appropriate decisions, develop programs in the field of environmental protection.

Control in the field of environmental protection (environmental control) is carried out in order to ensure that local governments comply with legislation in the field of environmental protection, comply with requirements, including standards and regulations, in the field of environmental protection, as well as ensure environmental safety.

The Russian Federation carries out, inter alia, municipal and public control in the field of environmental protection.

The subjects of economic and other activities are obliged to provide information on the organization of industrial environmental control to the executive authorities and local self-government bodies, respectively, exercising municipal control in the manner prescribed by law.

Municipal control in the field of environmental protection (municipal environmental control) on the territory of the municipality is carried out by local authorities or bodies authorized by them.

Municipal control in the field of environmental protection (municipal environmental control) on the territory of the municipality is carried out in accordance with the legislation of the Russian Federation and in the manner established by the regulatory legal acts of local governments.

The results of public control in the field of environmental protection (public environmental control) submitted to local authorities are subject to mandatory consideration in the manner prescribed by law.

Local self-government bodies carry out environmental education, including informing the population about legislation in the field of environmental protection and legislation in the field of environmental safety, as well as educational institutions, cultural institutions, museums, libraries, environmental institutions, sports and tourism organizations, and other legal entities.

2.3. A brief overview of judicial practice in cases arising from violations of municipal control

Individual entrepreneur Belkina E.I. applied to the Arbitration Court of the Belgorod Region with a statement on the recognition of illegal inaction of the municipal formation of Shebekinsky District and the city of Shebekino, which manifested itself in the failure to exercise control through its executive body over finding the priority sign, and on the recovery of losses caused by inaction. In the course of the trial, the defendant was replaced by the Shebekinsky District Administration. The State Institution "Management highways common use"; Shebekinsky municipal unitary enterprise of housing and communal services" Maslovo-Pristanskoe ", Shebekinsky municipal unitary enterprise" Maslovopristansky communal services ", state inspection traffic safety of the internal affairs body of the Shebekino region and the city of Shebekino. By the decision of the Arbitration Court of the Belgorod Region dated 25.12.2007, the stated requirements were denied. The case was not considered in the court of appeal. By the decision of the Federal Arbitration Court of the Central District of 20.05.2008, the decision of the court of first instance was left unchanged. In an application filed with the Supreme Arbitration Court of the Russian Federation on the revision of the contested judicial acts by way of supervision, the entrepreneur asks to cancel the judicial acts adopted in the case, referring to the fact that the courts incorrectly applied the norms of law, believing that the very fact of the absence of a road sign indicates guilt administration in causing damage. The judicial acts are motivated by the fact that the unlawfulness of the actions and the guilt of the administration has not been proven.

In accordance with part 4 of Article 299 of the Arbitration Procedure Code of the Russian Federation, the case may be transferred to the Presidium of the Supreme Arbitration Court of the Russian Federation for revision of judicial acts in the order of supervision if there are grounds provided for in Article 304 of the Arbitration Procedure Code of the Russian Federation. Having considered the arguments of the entrepreneur and the judicial acts adopted in the case, the panel of judges believes that they do not testify to the existence of grounds provided for in Article 304 of the Arbitration Procedure Code of the Russian Federation for transferring the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for reviewing the contested judicial acts by way of supervision.

Based on the foregoing and guided by Article 184, Part 8 of Article 299, Article 301 of the Arbitration Procedure Code of the Russian Federation, the Supreme Arbitration Court of the Russian Federation.

Having considered the arguments of the entrepreneur and the judicial acts adopted in the case, the panel of judges believes that they do not testify to the existence of grounds provided for in Article 304 of the Arbitration Procedure Code of the Russian Federation for transferring the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for reviewing the contested judicial acts by way of supervision.

On the basis of the foregoing and guided by Article 184, part 8 of Article 299, Article 301 of the Arbitration Procedure Code of the Russian Federation, the Supreme Arbitration Court of the Russian Federation determined that the case of the Arbitration Court of the Belgorod Region was transferred to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision of the decision of the Arbitration Court of the Belgorodskaya region from 25.12.2007 and the decision of the Federal Arbitration Court of the Central District from 20.05.2008 to refuse. Federal Agency for Health and social development(Moscow) applied to the Moscow Arbitration Court with a statement to invalidate the decisions of the Federal Antimonopoly Service (hereinafter referred to as the antimonopoly body) dated 04.04.2007 N K-131/07 and proposals to eliminate violations of the legislation on placing orders for state needs, and also filed a motion for suspension these decisions and proposals from the antitrust authority.

A company with limited liability"Impulse-IVTs".

The Arbitration Court of the city of Moscow, by a ruling dated 05/07/2007, rejected the petition of the Federal Agency for Healthcare and Social Development to suspend the decision and proposal of the antimonopoly body dated 04.04.2007 N K-131/07.

By a ruling dated 06/05/2007, the Moscow Arbitration Court left the application without consideration on the basis of clause 7 of Article 148 of the Arbitration Procedure Code of the Russian Federation.

By the decision of the Ninth Arbitration Court of Appeal dated 10.08.2007, the ruling dated 07.05.2007 was left unchanged.

The Federal Arbitration Court of the Moscow District, by its resolution dated November 22, 2007, changed the ruling of the Moscow Arbitration Court dated May 7, 2007 and the resolution of the Ninth Arbitration Court of Appeal, excluding the paragraph "In accordance with Article 52 of the Federal Law of July 26, 2006 N 135-FZ "On Protection of Competition" in case of filing an application with the arbitration court, the execution of the order of the antimonopoly authority is suspended until the court decision enters into legal force, there is no need for interim measures due to the actual suspension of the contested decision. "

In an application for reviewing a judicial act by way of supervision, filed with the Supreme Arbitration Court of the Russian Federation, the Federal Agency for Health and Social Development refers to a violation of uniformity in the interpretation and application of legal norms by the courts.

According to Article 304 of the Arbitration Procedure Code of the Russian Federation, the grounds for changing or canceling, by way of supervision, judicial acts that have entered into legal force are: violation by the contested judicial act of uniformity in the interpretation and application of the rules of law by arbitration courts; violation of human and civil rights and freedoms in accordance with generally recognized principles and norms of international law, international treaties of the Russian Federation; violation of the rights and legitimate interests of an indefinite circle of persons or other public interests.

Having considered the application of the Federal Agency for Healthcare and Social Development, the panel of judges believes that the arguments contained in it do not indicate the existence of grounds provided for in Article 304 of the Arbitration Procedure Code of the Russian Federation for transferring the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for revising the contested judicial act in the order of supervision. Considering the foregoing and guided by Article 184, Part 8 of Article 299, Article 301 of the Arbitration Procedure Code of the Russian Federation, the panel of judges determined to reject the decision of the Federal Arbitration Court of the Moscow District of November 22, 2007 to transfer the case to the Moscow Arbitration Court for review by way of supervision. The municipal unitary capital construction enterprise applied to the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug with a statement to invalidate the decision of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Khanty-Mansiysk Autonomous Okrug - Yugra dated 07.09.2006 No. 12/42862 regarding clause 2.2 on additional tax value added for the periods from February to December 2003, January - December 2004, January - December 2005 in the amount of 28,472,619 rubles. and the obligation of the inspectorate to refund the amount of overpaid tax from the budget.

By the decision of the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug dated January 26, 2007, the claims declared by the enterprise were partially satisfied, the contested decision of the inspectorate was found to be inappropriate tax legislation and invalid in relation to the additional assessment of value added tax in the amount of 971,780 rubles, the rest of the claims were refused.

By the decisions of the appellate instance of the same court of January 26, 2007 and the Federal Arbitration Court of the West Siberian District of June 27, 2007, the court decision of January 26, 2007 was left unchanged.

The courts concluded that the performance by the enterprise of the functions of the customer-developer in the interests of the municipality, including control and technical supervision of construction, does not relieve the organization from the obligation to pay taxes.

In the application for the revision of the judicial acts adopted in the present case, the enterprise indicates that the transfer of budget funds to the enterprise within the framework of the target investment program for the construction of facilities to perform the functions of a customer-developer for the construction of facilities included in the capital construction program is investment nature and in accordance with subparagraph 4 of paragraph 3 of article 39 of the Tax Code of the Russian Federation is not subject to value added tax.

To resolve the issue of the existence of grounds for revising judicial acts by way of supervision, the composition of the supervisory instance court, by a ruling dated October 18, 2007, demanded from the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug case No. A75-9670 / 2006 in accordance with Part 3 of Article 299 of the Arbitration Procedure Code of the Russian Federation ...

The judicial act may be canceled or changed in the order of supervision in the cases provided for by Article 304 of the Arbitration Procedure Code of the Russian Federation.

Based on the results of the examination of the application, the documents attached to it and the case materials, the Judicial Collegium did not establish such grounds.

Partially refusing to satisfy the claims of the enterprise, the courts, guided by Articles 146 and 162 of the Tax Code of the Russian Federation, proceeded from the fact that value-added tax is levied on transactions involving the sale of goods (works, services) in the territory of the Russian Federation, regardless of funding sources, as well as funds received by the taxpayer, otherwise related to payment for goods (works, services) sold, that is, financing the costs of maintaining the service of the customer-developer at the expense of the municipal budget has no legal significance for this dispute.

The contested judicial acts do not violate the uniformity in the interpretation and application of the substantive law by the courts.

The grounds provided for by Article 304 of the Arbitration Procedure Code of the Russian Federation for transferring the case to the Presidium of the Supreme Arbitration Court of the Russian Federation have not been identified.

Taking into account the above, guided by Articles 299, 301 of the Arbitration Procedure Code of the Russian Federation, the Supreme Arbitration Court of the Russian Federation determined to refuse to transfer the case of the court of the Khanty-Mansiysk Autonomous Okrug to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision of judicial acts. R. applied to the court with a statement to invalidate Part 2 of Art. 6 and clause 18, part 3 of Art. 8 of the Code of Administrative Responsibility of the Volgograd Region, referring to the fact that the contested provisions of the normative legal act contradict federal legislation, were issued in excess of the powers of the representative authority of the constituent entity of the Russian Federation, and violate its rights and legitimate interests.

By a decision of the Volgograd Regional Court dated August 30, 2006, it was decided: R.'s application for recognizing as invalid and contrary to federal legislation part 2 of article 6 and paragraph 18 of part 3 of article 8 of the Volgograd Region Code of Administrative Responsibility N 727-OD dated July 17, 2002 (as amended by .Laws of the Volgograd Region of 18.12.2002 N 770-OD, of 18.04.2003 N 812-OD, of 14.05.2003 N 824-OD, of 02.06.2003 N 827-OD, of 14.07.2003 N 850-OD, of 15.07.2003 N 852-OD, from 30.12.2003 N 903-OD, from 13.07.2004 N 935-OD, from 30.11.2004 N 965-OD, from 10.03.2005 N Yu24-OD, from 25.03.2005 N 1034 -OD, from N 1068-OD, from 10.06.2005 N 1069-OD, from 19.07.2005 N 1088-OD, from N 1153-OD, from 27.12.2005 N 1159-OD, from 10.01.2006 N 1169-OD , N 1171-OD, from 10.01.2006 N 1174-OD, from 10.01.2006 N 1175-OD) satisfy completely.

To recognize as invalid and not subject to application from the moment the court decision enters into force, part 2 of article 6 and paragraph 18 of part 3 of article 8 of the Code of the Volgograd region on administrative responsibility N 727-OD of July 17, 2002 (as amended by the Laws of the Volgograd region of 18.12. 2002 N 770-OD, from 18.04.2003 N 812-OD, from 14.05.2003 N 824-OD, from 02.06.2003 N 827-OD, from 14.07.2003 N 850-OD, from 15.07.2003 N 852-OD , from 30.12.2003 N 903-OD, from 13.07.2004 N 935-OD, from 30.11.2004 N 965-OD, from 10.03.2005 N Yu24-OD, from 25.03.2005 N 1034-OD, N 1068-OD , dated 10.06.2005 N 1069-OD, dated 19.07.2005 N 1088-OD, N 1153-OD, dated 27.12.2005 N 1159-OD, dated 10.01.2006 N 1169-OD, N 1171-OD, dated 10.01. 2006 N 1174-OD, dated 10.01.2006 N 1175-OD).

The cassation appeal raises the question of canceling the decision due to significant violations of the norms of substantive and procedural law.

Having checked the materials of the case, having discussed the arguments of the cassation appeal, the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation finds no grounds for its satisfaction.

Part 2 of Article 6 of the Code of the Volgograd Region on Administrative Responsibility provides that controllers-auditors, conductors-auditors and other authorized employees of municipal passenger automobile and electric transport have the right to consider cases of an administrative offense provided for in Article 66 (violation of the rules of travel and baggage in transport general use) of this Code, and impose administrative penalties on behalf of the administrative commissions.

The court's conclusion that this provision contradicts federal legislation was made correctly, since cases of administrative offenses provided for by the laws of the constituent entities of the Russian Federation can be considered either by justices of the peace or collegial bodies, an exhaustive list of which is contained in paragraphs 2 to 4 of part 2 of article 22.1 of the Administrative Code of the Russian Federation.

In accordance with Part 2 of Art. 22.2 of the Code of Administrative Offenses of the Russian Federation, authorized officials of the executive authorities of the constituent entities of the Russian Federation have the right to consider cases of administrative offenses only on behalf of the authorized bodies and institutions of the executive authorities of the constituent entities of the Russian Federation, but not on behalf of the administrative commissions.

Controllers-auditors, conductors-auditors and other authorized employees of municipal passenger automobile and electric transport are not officials of the executive authorities of the constituent entity of the Russian Federation.

Clause 18 of Part 3 of Article 8 of the Code of the Volgograd Region on Administrative Liability provides that, in addition to the cases specified in Part 2 of this Article, protocols on administrative offenses provided for by this Code are drawn up, including by controllers-auditors, conductors-auditors and other authorized officials by persons of passenger automobile and urban electric transport - on the administrative offenses provided for in Article 66 of this Code.

According to part 2 of Art. 28.3 of the Administrative Code of the Russian Federation, officials of federal executive bodies, their institutions, structural divisions and territorial bodies, as well as other state bodies, in accordance with the tasks and functions assigned to them by federal laws or regulatory legal acts of the President of the Russian Federation or Government of the Russian Federation.

The list of officials authorized to draw up protocols on administrative offenses is established by federal executive bodies.

Thus, officials of executive authorities, officials of other state bodies are vested with the right to draw up protocols on administrative offenses.

By virtue of part 6 of Art. 28.3 of the Code of Administrative Offenses of the Russian Federation, only officials of the executive authorities of the constituent entities of the Russian Federation and officials of other state bodies of the constituent entities of the Russian Federation may be vested with the right to draw up protocols on administrative offenses.

At the same time, the court reasonably referred to the norms of the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises".

Analysis of Art. Art. 2 and 3 of the aforementioned Law indicates that officials of state and municipal unitary enterprises are not empowered to exercise state control (supervision), as well as to draw up protocols on administrative offenses.

Bodies for state control (supervision) are vested in federal executive bodies, executive bodies of the constituent entities of the Russian Federation, and institutions subordinate to them.

Taking into account the fact that the contested norms of the Code of Administrative Offenses of the Volgograd Region endow any official with control functions over the execution of administrative legislation and the authority to draw up protocols on administrative offenses, they were correctly recognized by the court as contrary to federal legislation.

The arguments set out in the cassation appeal do not refute the conclusions of the court.

The court analyzed the norms of legal acts to which the applicant refers to substantiate his claims, correctly compared the subject of regulation, the scope of the contested act and federal legislation.

By virtue of Art. 23.37 of the Code of Administrative Offenses of the Russian Federation, giving controllers-auditors, ticket controllers, other authorized employees of the passenger intercity road transport the right to consider cases of administrative offenses on behalf of the road transport authorities, the legislator actually established the procedure for proceedings on cases of administrative offenses, and thus acted within the limits of his powers, enshrined in Art. 1.3 Administrative Code of the Russian Federation.

The bodies of road transport include the bodies of the Russian Transport Inspection, the Department of Road Transport of the Ministry of Transport of Russia, but not business entities with the goal of making a profit (order of the Ministry of Transport of Russia dated October 21, 2002 N 134 (as amended on July 23, 2003 N 167 ).

The special procedure for proceedings on cases of administrative offenses established in the contested norms, including by analogy with the law, cannot be attributed to the jurisdiction of the subject of the Russian Federation. The Judicial Collegium does not see any grounds for canceling the decision of the court, as the question is raised in the cassation appeal.

Guided by Art. 361 of the Code of Civil Procedure of the Russian Federation, the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation determined: the decision of the Volgograd Regional Court of August 30, 2006 shall be left unchanged, the cassation appeal of the Administration

Volgograd region - no satisfaction.

The Deputy Prosecutor of the Perm Region applied to the court with a statement, in which he asked to recognize par. 5 p. 1 of Art. 9 of the Law of the Perm region of December 9, 2002 N 502-94 "On environmental protection of the Perm region" is invalid, indicating that the aforementioned norm of the Law of the Perm region contradicts federal legislation.

By a decision of the Perm Regional Court of March 18, 2003, the prosecutor's request was denied.

The administration of the city of Perm in the appeal, the prosecutor in the submission asked for the cancellation of the court decision, citing its illegality and unfoundedness.

The Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation on May 26, 2003 satisfied the complaint and presentation on the following grounds.

By virtue of para. 5 p. 1 of Art. 9 of the Law of the Perm Region "On Environmental Protection of the Perm Region", local governments in accordance with federal legislation exercise municipal environmental control at facilities that are not classified as objects of federal state environmental control and state environmental control of the Perm Region. Disputing the above provisions of the regional law, the prosecutor referred to the illegality of restricting the right of local self-government bodies, determined by federal law, to exercise municipal environmental control on the territory of the municipality.

Refusing the applicant to satisfy the requirements, the court pointed out that the participation of local authorities in environmental protection can only concern objects of environmental protection, provided for in Art. 4 of the Federal Law of January 10, 2002 N 7-FZ "On environmental protection", - these are lands, bowels, soils, surface and underground waters, forests and other vegetation, animals, etc., as well as objects of economic and other activities not included in the federal and regional list of facilities subject to state environmental control.

This conclusion is not based on the law and is erroneous.

In sub. 29 p. 2 art. 6 of the Federal Law of August 28, 1995 N 154-FZ "On General Principles of Organization of Local Self-Government in the Russian Federation" provides for the right of a local self-government body to participate in environmental protection on the territory of the municipality. The court, on the other hand, replaced the concept of municipal environmental control with a broader concept of the participation of local governments in environmental protection, as a result of which it illegally confused environmental protection objects with environmental control objects.

From the provisions of the Federal Law "On Environmental Protection" it is impossible to draw a conclusion about the right of local governments to exercise municipal environmental control only over those objects that are not subject to state environmental control. The norm of art. 68, which provides local governments with the right to exercise municipal environmental control on the territory of the municipality, does not contain such restrictions.

In accordance with paragraph 2 of Art. 64 of the named Federal Law in the Russian Federation, state, industrial, municipal and public control in the field of environmental protection is carried out. By virtue of Art. 3 of the Law, one of the basic principles of environmental protection is the independence of such control.

The independence of each of the above types of environmental control is evidenced, for example, by the provisions of Art. Art. 65, 67 and 68 of the Federal Law.

So, according to clauses 1 and 2 of Art. 65 of the Law, state control in the field of environmental protection (state environmental control) is carried out by federal executive bodies and executive bodies of the constituent entities of the Russian Federation (their powers are given in Articles 5 and 6 of the Law) and in the manner established by the Government of the Russian Federation, which also defines the List of objects subject to federal state environmental control.

In paragraph 2 of Art. 67 of the Law states that subjects of economic and other activities (regardless of whether they are included in one or another list of objects of environmental control or not) are obliged to provide information on the organization of industrial environmental control to the executive authorities and local self-government bodies, which respectively carry out state and municipal control in the manner prescribed by law.

Moreover, according to Art. 7 the powers of local governments in the field of relations related to environmental protection (including the powers to exercise municipal environmental control) should be determined in accordance with federal laws, and the procedure for conducting this type of control by virtue of paragraph 2 of Art. 68 shall be established by regulatory legal acts of local government bodies. By virtue of paragraph 5 of Art. 68 of the Law, the results of public control in the field of environmental protection (public environmental control) submitted to the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local self-government bodies are subject to mandatory consideration in the manner prescribed by law.

Thus, the possibility of implementing each of the types of environmental control provided for by the Law at the objects of economic and other activities is due, in particular, to the competence of the subject of control, the procedure for its implementation and cannot depend solely on the degree of pollution and the negative impact of these objects on the environment or on their departmental affiliation.

The above criteria in accordance with Art. Art. 5 and 6 of the Federal Law form the basis for the delineation of powers between the state authorities of the Russian Federation and its subjects within the framework of one type of environmental control - state. The Law does not contain such a division of powers between the aforementioned state authorities and local self-government bodies in the field of municipal environmental control. The aforementioned provisions do not indicate that in the implementation of municipal environmental control at facilities subject to state environmental control, government bodies are replaced by local self-government bodies, since the types of control functions they perform do not coincide either in the scope of their powers or in the order of their implementation. ...

In this regard, the court's argument that local self-government bodies are not endowed in the manner prescribed by law with state powers to carry out state environmental control could not serve as a reason for refusing to satisfy the requirements stated by the prosecutor, for the correct resolution of which this circumstance has no legal significance. As mentioned above, the court mistakenly considered that the empowerment of state authorities to exercise state environmental control at the objects of economic and other activities deprives local authorities of the authority to exercise municipal environmental control at the same facilities located on the territory of the municipality.

Considering that the court's decision was made as a result of the incorrect application of substantive law, the establishment of new circumstances relevant to the case, and their proof is not required, the Judicial Collegium canceled this decision and issued a new one - on the satisfaction of the prosecutor's application and the recognition of par. 5 p. 1 of Art. 9 of the regional law is invalid from the moment the new decision enters into force.

The prosecutor of the Khabarovsk Territory appealed to the court with a statement on the recognition of the decisions of the head of the Khabarovsk Territory administration N 402 dated 09.09.96 "On the regulation of payment for services provided by local governments, budgetary institutions and organizations, as well as other economic entities of the region "and No. 383 dated 01.09.97" On approval of the Regulation on the procedure for introducing paid services by state and local authorities, state and municipal organizations financed from budgets of all levels "contrary to federal legislation.

The statement is motivated by the fact that the contested resolutions determine the procedure for the introduction of paid services provided by state and local authorities, state and municipal organizations, which applies to a wide range of subjects of legal relations: state authorities, including territorial bodies of federal executive bodies located on the territory of the region, local authorities, state and municipal organizations.

Whereas, in accordance with the current federal legislation, the constituent entity of the Russian Federation has the competence to regulate activities in this area only in relation to the state executive bodies formed by it.

The contested decisions, according to the prosecutor, contradict Art. Art. 5, 6, 28 of the Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation", Art. 209 of the Civil Code of the Russian Federation, art. 12 of the Constitution of the Russian Federation, art. 3 of the Federal Law "On General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", sub. "d" art. 71, sub. "eating. 72, art. 76 of the Constitution of the Russian Federation, art. 52 of the Fundamentals of the Legislation of the Russian Federation on Culture, clauses 3 - 4 of Art. 3, Art. 7 of the Law of the Russian Federation "On Competition and Restriction of Monopolistic Activity in Commodity Markets".

The cassation appeal of the prosecutor participating in the consideration of this case raised the issue of canceling the court's decision in part of the refusal to satisfy the application in connection with the violation of substantive law.

Having checked the materials of the case, having discussed the arguments of the protest, the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation finds no grounds for its satisfaction.

Making the above decision, the court of first instance, having analyzed in detail the federal legislation specified in the decision, rightfully proceeded from the fact that the contested decisions were adopted in order to protect the rights and freedoms of citizens from unjustified collection of fees for services provided by state and local authorities, state and municipal authorities. organizations that, by virtue of the powers assigned to them, must first of all ensure the rights and freedoms of citizens enshrined in the Constitution of the Russian Federation, for example, such as the right to free education, free medical care, etc.

At the same time, the court took into account that the state ensures these rights through the state and municipal institutions created by it, enterprises to which it transfers property on the basis of operational management and which have the right to own, use and dispose of this property in accordance with the goals of its activities, tasks of the owner (the body authorized by him). ) and the purpose of the property.

In accordance with clause "k" of Article 72 of the Constitution of the Russian Federation, a constituent entity of the Russian Federation has the right to establish an administrative procedure for protecting the rights of citizens.

The court concluded that the contested decisions were adopted not with the aim of regulating the provision of services by state and municipal enterprises and institutions, but with the aim of establishing administrative control over the provision of services by certain subjects of legal relations - state and municipal institutions and enterprises.

Since these legal entities have limited legal capacity, they are created by the authorities to exercise the fundamental rights and freedoms of citizens and due to the fact that their rights to dispose of property and funds are limited by law, therefore the owner has the right to determine for state and municipal institutions the procedure and methods for using his property , as well as its intended use.

At the same time, the court took into account that in the Khabarovsk Territory the Law of April 23, 1996 No. 40 "On the management of state property of the Khabarovsk Territory" was adopted, in accordance with Article 9 of which property in the regional state property is assigned to the regional state unitary enterprises, institutions and organizations in possession, use and disposal on the basis of the right of economic management or operational management.

The provisions concerning the extension of the restrictions established by the contested normative acts to the subdivisions of the federal executive bodies were declared invalid by the court. Therefore, in the event of violation of the rights relating to the activities of these organizations, the latter have the right to appeal against the actions of bodies that violate their rights, in the manner prescribed by law.

In such circumstances, there are no grounds for canceling the court's decision.

Guided by Art. Art. 304, 305 Code of Civil Procedure of the RSFSR, Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation

determined: the decision of the Khabarovsk Regional Court of November 15, 2001 to leave unchanged, the cassation appeal of the prosecutor of the Khabarovsk Territory - no satisfaction.

Conclusion

Control is one of the components of the management cycle, acting as a feedback element signaling the subject of control about the results of its impact on the object. The need for control in a municipality is associated with the uncertainty inherent in any management decision. The essence of the control is to obtain information about the actual state of the control object and the compliance of the results obtained with the expected ones. As a result, shortcomings can be identified not only in the implementation of the decisions made, but also in the decisions themselves. The most important is the division of control into external (state), internal, carried out by local governments, and public. In terms of duration, control can be periodic or continuous. In terms of scale, control can be general and specific (detailed). According to the time factor, control is subdivided into preliminary, current (intermediate) and final. In terms of form, control is divided into control of documentary data, hearing reports from managers and performers of work, interviews with them.

On the subject, the control of current results, the execution of administrative documents, the activities of structural divisions and services is distinguished. When organizing a control system in a municipality, it is advisable to adhere to general and specific principles. General principles of control are based on its socio-political aspects, and private ones reflect the organizational and technical side. Control methods include:

Analysis of documents characterizing the object of control, work plans, reports, decisions, etc .;

Reports by officials at meetings;

On-site study of objects;

Attestation The efficient functioning of the municipal control system is impossible without modern computers and systems of support and maintenance of the process of developing (making) managerial decisions of employees for compliance with their positions. Internal control in a municipality is subdivided into: - representative, carried out by representative bodies and the control bodies of the municipality created in accordance with the Law.

The representative body of the municipality, in accordance with the Law, is endowed with exclusive powers to control the execution by bodies and officials of local self-government of powers to resolve issues of local importance.

Administrative control is carried out by the executive bodies of the municipality in various forms. The heads of the structural divisions of the administration are obliged to monitor the actions of subordinates for the legality of their actions, necessity, expediency and effectiveness. General control over the execution of decisions in the administration is usually carried out by the chief of staff. Municipal power is elected by the population, acts on its behalf and in its interests, and cannot but be controlled by citizens. Public control is exercised by the population, public organizations and movements by contacting local authorities, state, judicial and other bodies. Public control makes it possible to identify illegal or detrimental actions of local authorities. Municipal supervision of work performance may include reviewing complaints, interviewing residents, direct observation and review of production records, and periodic comparisons of costs with those of other contractors and municipal services. Local self-government bodies and officials are obliged to assist citizens, public and other non-profit associations in the implementation of their rights in the field of environmental protection. A brief analysis of judicial practice in cases arising from violations or improper performance of municipal control is presented.

Bibliography

Regulations

1.FZ RF "On general principles of organization of local self-government in the Russian Federation // Inform. Reference and legal system ConsultantPlus: Legislation 2009

Special literature.

1. State and municipal management / IA Vasilenko. - M .: Gardariki, 2006 .-- 317 p.

2. State and municipal management: introduction to the specialty: textbook / A. A. Odintsov. - M.: Examination, 2007 .-- 412s.

3. State and municipal management: introduction to the specialty: textbook / A. A. Odintsov. - M.: Examination, 2007 .-- 412, p.

4. State and municipal administration: lecture notes / Gegedyush Natalya Sergeevna, Ph.D., Maslennikova Elena Viktorovna, Ph.D., Mokeev Maxim Mikhailovich, Ph.D. and others. - Moscow: Higher education, 2008. - 182p.

5. State and municipal administration: lecture notes / A. V. Yakushev. - Moscow: A-Prior, 2008 .-- 144 p.

6. State and municipal (administrative) management: textbook / NI Glazunov; State un-t exercise. - Moscow: Prospect, 2008 .-- 556s.

7. Local self-government and municipal government: dictionary-reference book / under the general. ed. V. B. Zotova. - Moscow: Os-89, 2007 .-- 175 p.

8. Municipal management: a reference guide / V. V. Ivanov, A. N. Korobov. -. - M.: INFRA-M, 2006 .-- 717 p.

9. Municipal management and social planning in the municipal economy: / A. G. Kobilev, A. D. Kirnev, V. V. Rudoy. - Rostov-on-Don: Phoenix, 2007 .-- 606 p.

10. Municipal governance: textbook, ed. By V. N. Parakhina, E. V. Galeev, L. N. Ganshina. - 2nd edition, stereotyped. - Moscow: KNORUS, 2008 .-- 488s.

11. Municipal management: textbook / N. V. Shumyankova. - M.: Examination, 2004 .-- 639 p.

12. The system of state and municipal management / OM Roy. - 2nd edition, revised and enlarged. - SPb. : Peter, 2007 .-- 332 p.

13. System of state and municipal management / MI Khalikov; Ros acad. education, Mosk. psychol.-social. in-t. - Moscow: Flinta: MPSI, 2008 .-- 446s.

14. The system of state and municipal government: a textbook for universities / RT Mukhaev. - M.: UNITY-DANA, 2008 .-- 575 p.

15. The system of municipal government: Textbook for universities. / Edited by V. B. Zotov. / - SPb .: Leader, 2005 .-- 493 p .:

16. Management theory / V. D. Citizens. - M.: Gardariki, 2006 .-- 415 p. Utkin E.A., Denisov A.F. State and municipal administration. - M .: Association of Authors and Publishers "Tandem". EKMOS Publishing House, 2001 - 304 p.

17. Legal foundations of state and municipal management / A. I. Gomola, I. A. Gomola, E. V. Borisova; under total. ed. A.I. Gomola. - M .: Forum: Infra-M, 2005 .-- 237 p.

18. Pikulkin A. V. System of public administration: Textbook for universities. - 3rd ed., Rev. and add. - M .: UNITI-DANA, 2004 .-- 399 p.

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Arbitrage practice

1. Determination of the Supreme Arbitration Court of September 15, 2008 N 11362/08 "On refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation // Inform. Reference and legal system ConsultantPlus: Legislation 2009

2. Determination of the RF Armed Forces dated May 26, 2003 (extract) // Inform. Reference and legal system ConsultantPlus: Legislation 2009

3. Determination of the Supreme Arbitration Court of January 11, 2002 // Inform. Reference and legal system ConsultantPlus: Legislation 2009

4. Definition of the aircraft. RF dated January 11, 2002 // Inform. Reference and legal system ConsultantPlus: Legislation 2009 Definition of the Supreme Council of the Russian Federation dated November 29, 2006 // Inform. Reference and legal system ConsultantPlus: Legislation 2009

Local self-government and municipal government: dictionary-reference book / under the general. ed. V. B. Zotova. - Moscow: Os-89, 2007 .-- 35 p.

State and municipal administration: lecture notes / Gegedyush Natalya Sergeevna, Ph.D., Maslennikova Elena Viktorovna, Ph.D., Mokeev Maxim Mikhailovich, Ph.D. and others - Moscow: Higher education, 2008. - 12p.

State and municipal management: introduction to the specialty: textbook / A. A. Odintsov. - M.: Examination, 2007 .-- 412s.

State and Municipal Administration / I. A. Vasilenko. - M .: Gardariki, 2006 .-- 37 p.

State and municipal (administrative) management: textbook / NI Glazunov; State un-t exercise. - Moscow: Prospect, 2008 .-- 56 p.

Municipal management: a reference guide / V. V. Ivanov, A. N. Korobova. -. - M .: INFRA-M, 2006 .-- 77 p.

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Determination of the Supreme Arbitration Court of September 15, 2008 N 11362/08 "On refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation // Inform. Reference and legal system ConsultantPlus: Legislation 2009

VSRF Definition of November 29, 2006 // Inform. Reference and legal system ConsultantPlus: Legislation 2009

Definition of the aircraft. RF dated January 11, 2002 // Inform. Reference and legal system ConsultantPlus: Legislation 2009

Determination of the RF Armed Forces dated May 26, 2003 (extract) // Inform. Reference and legal system ConsultantPlus: Legislation 2009

The subjects of municipal control are a representative body, which, in our opinion, exercises general control over the observance and implementation of municipal legal acts by other bodies and officials of local self-government, as well as a specialized control body. The scope of his activities is determined by Art. 38 of Federal Law N 131-FZ and Federal Law N 6-FZ.

Federal Law No. 131-FZ provides for the possibility of forming a municipal control body. However, this Federal Law assigns to its competence only control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, a report on its implementation, as well as control over compliance with the established procedure for the management and disposal of property in municipal ownership, i.e. ... those types of control to which Federal Law No. 294-FZ does not apply.

In accordance with the provisions of the aforementioned Laws, control bodies exercise control over the execution of the local budget, compliance with the procedure for its preparation, as well as the procedure for managing and disposing of property in municipal ownership.

Control activities can also be carried out by the heads of local self-government bodies in relation to their subordinate structural units, municipal employees and other employees.

An important component of representative control is control over the use of budgetary funds and the management of municipal property owned by the local community. Considering that the implementation of such control requires professional qualifications, including in the field of finance and accounting, this will be discussed in the follow-up point of my work. The law provides for the creation of a special control body of the municipality for these purposes.

The control body of the municipality (the Chamber of Control and Accounts, the Audit Commission, etc.) is formed either at the municipal elections, or by the representative body of the municipality in accordance with its charter. Its powers include control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its implementation, as well as compliance with the established procedure for the management and disposal of property in municipal ownership. The results of inspections carried out by the control body of the municipality are subject to publication (disclosure). Bodies and officials of local self-government are obliged to submit to the control body of the municipality, at its request, the necessary information and documents on issues within their competence Pikulkin A. V. System of public administration: Textbook for universities. 3rd ed., Rev. and add. M .: UNITI-DANA, 2014.S. 92.

Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" On General Principles of Organization of Local Self-Government in the Russian Federation: Federal Law of August 28, 1995 N 154-FZ // SZ RF. 1995. N 35. Art. 3506. (Invalid). 1995 also provided for the corresponding control powers of the representative body of the municipality, but the mechanisms and procedures for their implementation were not established. The deputies practically did not have the opportunity to oppose the inappropriate use of budget funds. They often lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation" of 2003, the creation of competent municipal control bodies, ensuring the publicity of the results of inspections make it possible to radically improve the system of representative control in the municipality On the general principles of organization of local self-government in the Russian Federation: Federal Law No. 6 October 2003. Access from the reference legal system "ConsultantPlus" ..

In the text of each decision taken, the persons responsible for the execution, the deadlines for the execution and the person responsible for monitoring the execution must be indicated. General control over the execution of decisions in the administration is usually carried out by the chief of staff.

Municipal supervision of work performance may include reviewing complaints, interviewing residents, direct observation and review of production records, and periodic comparisons of costs with those of other contractors and municipal services. The quality of many works is effectively monitored by the public. It is enough to place the necessary contact numbers in accessible places for residents, and the low quality of work (for example, garbage collection) will immediately be expressed by an increase in incoming complaints. However, it is important that public complaints go to the municipal office first and not directly to the contractor. In this case, you can easily and inexpensively keep a normal record of the effectiveness of the execution of the contract. Some municipal services forget this by publishing widely the contractor's phone numbers to which they suggest submitting complaints. Residents' surveys can be effectively used as a tool to assess the degree of their satisfaction with the level of services provided by various services. Control methods can also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many works are effectively controlled by means of periodic random inspections, for example, the quality of cleaning the territory, compliance with the bus schedule, the quality of road surface repairs, etc. Municipal management and social planning in the municipal economy: / A. G. Kobilev, A. D. Kirnev, V. V. Rudoy. - Rostov-on-Don: Phoenix, 2007.S. 76.

In the administrations of municipalities, structural subdivisions are also created, the task of which is to ensure executive discipline in the system of local government. Such divisions exercise internal control over the activities of other divisions of administrations, municipal enterprises and institutions. The subject of internal control is financial and executive discipline, as well as compliance with the requirements of regulatory legal acts of the municipal formation On the approval of the Regulation on the Office of Protocol and Organizational Work of the Administration of Samara: Order of the Head of the Administration of Samara dated May 24, 2004 N 179-r. The document has not been published in this form. Access from the reference legal system "ConsultantPlus" ..

The status of the control body of the municipality is determined by Art. 38 of Federal Law N 131-FZ. It can be given the organizational and legal form of a control and accounting chamber, an audit commission or other body.

The composition of this body can be formed at the municipal elections or by the decision of the representative body of the municipality. Its objectives - to control the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its implementation, as well as monitoring compliance with the established procedure for the management and disposal of property in municipal ownership - are akin to the goals of the formation of the Accounts Chamber of the Russian Federation, but limited by local budget and municipal property.

Based on the meaning of Part 4 of Art. 38 of Federal Law N 131-FZ, the object of interests of the control body is the activities of bodies and officials of local self-government. This provision removes the activities of the control body from the action of Federal Law N 294-FZ, which cannot be said about the local administration and other local self-government bodies.

The structure of the local administration and other local self-government bodies are determined by each municipal formation independently in accordance with its charter. In practice, there are, for example:

departments of the urban planning cadastre and supervision On approval of the List of officials authorized to draw up protocols on administrative offenses in case of non-observance of the rules of improvement, cleanliness and order in the city of Saransk on construction sites, as well as the adjacent territories: Order of the Head of the Administration of the urban district of Saransk dated December 15, 2006 N 1386-r. The document has not been published in this form. Access from the sprav.-legal system "ConsultantPlus" .; services to the population and protection of consumer rights On approval of the Regulations on the Department of Services to the Population and Protection of Consumer Rights of the City Administration: Resolution of the Head of the Administration of Ivanov dated March 6, 1995 N 159. The document was not published in this form. Access from the sprav.-legal system "ConsultantPlus" .; municipal construction control On the approval of the structure of the Administration of the municipal formation of the urban district "Syktyvkar": Decision of the Council of the municipal formation of the urban district "Syktyvkar" dated November 14, 2008 N 15 / 11-307 // Panorama of the capital. 2008.20 November .;

management of the consumer market On the structure of the Administration of the urban district "City of Ufa" of the Republic of Bashkortostan: Decision of the Council of the urban district "City of Ufa" of the Republic of Bashkortostan dated March 29, 2007 N 23/11 // Evening Ufa. 2007.4 April .; municipal environmental programs, monitoring and control On approval of the Regulation on the management of municipal environmental programs, monitoring and control: Resolution of the Head of the Administration of Vladivostok dated September 11, 2006 N 2206. The document was not published in this form. Access from the sprav.-legal system "ConsultantPlus" .;

departments of housing and communal services On further improvement of the management system of housing and communal services in Kazan: Resolution of the Head of the Kazan Administration of April 29, 2005 N 1001 // Kazanskie vedomosti. 2005. November 1 .;

Inspection (Municipal Inspectorate On renaming the Inspectorate of Architectural and Construction Supervision of the Administration of the city of Stavropol into the Municipal Inspectorate of the Administration of the city of Stavropol: Resolution of the Head of the Administration of Stavropol dated August 30, 2002 N 6049. This document has not been published in this form. systems "ConsultantPlus"; Tver city environmental inspection), etc.

There are also such "exotic" municipal regulatory bodies as the municipal institution "Ufa City Veterinary Station" and even LLC "Department of Sanitary Control" On the preparation of enterprises for work in winter period 2008 - 2009: Resolution of the Head of the city of Vladivostok dated September 10, 2008 N 283. Access from the reference legal system "ConsultantPlus", operating in the city of Vladivostok.

The listed and similar bodies are endowed by municipal legal acts with powers to conduct inspections of compliance with activities legal entities and individual entrepreneurs to the requirements established by acts of local self-government bodies, as well as to the requirements of federal laws and laws of the constituent entities of the Russian Federation (for example, in the Order of the Head of Administration of Lipetsk dated March 6, 2006 N 1117-r provides, among the functions of the Department, to monitor compliance with legislation Of the Russian Federation on urban planning, land management and other regulatory legal acts within its competence) Regulations on the Department of Urban Planning and Architecture of the Administration of Lipetsk: Order of the Head of the Administration of Lipetsk dated March 6, 2006 N 1117-r, In this form, the document was not published was. Access from the reference legal system "ConsultantPlus" .. Thus, the Main Department of Architecture and Urban Planning of the Administration of Kazan provides control over master plan the city, the implementation of its integrated development, the quality of construction and improvement of residential areas, industrial and recreational areas. His responsibilities include: implementation of constant supervision over the implementation of urban planning documentation; state control over the protection, restoration and use of monuments of history and culture; state architectural and construction supervision over the quality of construction and reconstruction of objects of housing, civil and communal construction of industrial and non-industrial purposes, etc. Regulations on the Main Directorate of Architecture and Urban Planning of the Administration of Kazan: Resolution of the Head of the Administration of Kazan dated April 14, 1997 N 711 The document has not been published in this form. Access from the reference legal system "ConsultantPlus" ..

Participation in the exercise of control and supervisory powers of subordinate and expert organizations. According to clauses 1 and 4 of Article 2 of Federal Law No. 294-FZ, state and municipal control can only be exercised by authorized state authorities (both federal and regional) and local self-government bodies. However, in practice, these provisions are often not respected: institutions that are not government authorities are vested with control and supervisory powers.

At the same time, in many cases, subordinate institutions are endowed not only with auxiliary functions for analytical and logistical support of control (for example, sampling, laboratory analysis), which implies only participation in the implementation of control, but also with the authority to independently carry out inspections. No less often, subordinate institutions are endowed with such permissive functions as registration, attestation, accreditation, confirmation of compliance, etc.

It should be noted that this illegal practice is common at all levels of government: federal, regional and municipal. Even the most general analysis of the practice of federal control at the level of decrees of the Government of the Russian Federation, without taking into account the level of individual departments, allows us to identify about a dozen cases of directly exercising control powers of the Federal State Institution (technical supervision of ships carried out by the Federal State Institution "Russian Maritime Register of Shipping", varietal and seed control, carried out by the Federal State Institution "Rosselkhoztsentr", etc.)

Unfortunately, it can be stated that the adoption of Federal Law No. 294-FZ not only did not exclude cases of legislative granting of control functions to the Federal State Institution, but also gave rise to specific legislative activities aimed at consolidating new control and supervisory powers for the Federal State Institution. Moreover, this negative practice is also enshrined in the Code of Administrative Offenses of the Russian Federation. For example, in part 5 of Art. 28.3 of this code provides for 6 cases of empowering officials of federal institutions and enterprises to draw up protocols.

There are no less cases of control exercised by state institutions of the constituent entities of the Russian Federation. Examples include state control in the field of environmental protection (for example, the Leningrad Regional State Institution "State Environmental Inspection Leningrad region") See Municipal Administration: a reference guide / V. V. Ivanov, A. N. Korobova. M .: INFRA-M, 2012. S. 77. State institution of the Moscow region "Administrative and transport inspection of the Moscow region").

There are cases of municipal control by municipal institutions, in particular, MU "City Inspectorate for Housing and Communal Services and Improvement" of Kursk, MU "Administrative and Technical Inspection" of the Municipal Formation "Maykop", MU "Property and Land Relations Department the city of Gorno-Altaysk ", etc.

An analysis of the practice of implementing the law shows that the list of bodies exercising municipal control is quite wide. In a number of municipalities, the Administration of the municipal formation is named as the body of municipal control. In other municipalities, the control bodies are its structural divisions (committees, departments, departments). In some municipalities, control functions are performed by municipal institutions, which can be called differently: inspections (for example, MU "Administrative and Technical Inspection" of the Municipal Formation "City of Maykop"), management (MU "Department of Property and Land Relations of the City of Gorno-Altaysk ").

In conclusion of the second chapter of the course work, we summarize it briefly. Thus, the author found that in connection with the separation of forms of ensuring the rule of law, established in the current legislation, in contrast to the sphere of state administration, local self-government bodies cannot carry out supervisory activities.

Federal Law No. 294-FZ establishes the powers of local self-government bodies exercising municipal control. These powers include:

1) organization and implementation of municipal control in the relevant territory;
2) development and adoption of administrative regulations for conducting inspections in the implementation of municipal control;
3) organizing and conducting monitoring of the effectiveness of municipal control in the relevant areas of activity, the indicators and methodology of which are approved by the Government of the Russian Federation;
4) the exercise of other powers provided for by federal laws, laws and other regulatory legal acts of the constituent entities of the Russian Federation.

Next, we will correlate the definition of control with the concept of municipal control, which is defined in Art. 2 of Law N 294-FZ as the activities of local self-government bodies authorized to organize and conduct inspections (i.e., aggregate control measures) on the territory of the municipality of compliance with the requirements established by municipal legal acts when carrying out activities by legal entities and individual entrepreneurs.

Thus, the bodies exercising municipal control are not entitled to perform supervisory actions during inspections. Consequently, the bodies exercising municipal control are not entitled to:

- check the activities of legal entities or individual entrepreneurs for compliance with federal and (or) regional legislation;
- apply preventive measures and (or) eliminate the consequences of the violations identified;
- carry out systematic monitoring of compliance with mandatory requirements, analysis and forecasting of compliance with legal requirements by legal entities and individuals.

The current legislation, adopted prior to Law No. 294-FZ, allows for municipal control over compliance with federal and regional legislation. In Federal Law 31-FZ, municipal forestry control and supervision is included in the list of local issues of the settlement.

Since Part 3 of Art. 1 of Law No. 294-FZ does not establish that forest control and supervision is regulated in a special manner, it should be recognized: from the moment Law No. 294-FZ enters into force, settlements and urban districts will be ineligible to exercise municipal forest supervision, limiting their activities in this area only carrying out control activities. Federal Law No. 294-FZ determines that the establishment of the organizational structure, powers, functions and procedures for the activities of municipal control bodies should be carried out in accordance with the charter of the municipality.

The powers of the subjects of municipal control extend, within the limits established by legislation, not only to municipal organizations, but also to various state, private, public organizations located on the territory of the municipality, in terms of their execution of municipal legal acts.

At the same time, they exercise control powers by receiving explanations from officials and other citizens, access to controlled bodies and organizations, sending requests, obtaining documents, information and other information necessary for monitoring. In the course of their activities, the subjects of municipal control can attract experts and specialists.

municipal regulatory legal control

There are grounds for identifying the following types of municipal control: financial See: T.V. Konyukhova. Problems of improving legislation on financial control in the Russian Federation // Journal of Russian law. 2008. N 2. S. 27., environmental, forest control, as well as control in the field of advertising, business. At the same time, financial municipal control is carried out by the control bodies of the municipality, a specialized structural unit of the local administration in relation to its other units. In addition, for the implementation of financial control, structural divisions of the administration of the municipality are created, which check municipal enterprises and institutions, as well as non-subordinate entities for compliance with the requirements of municipal legal norms, as well as state powers transferred to the municipality See: V.I. An innovative approach to solving the problems of municipal financial control // Vestnik AKSOR. 2008. N 1.S. 175.

The most important is the division of control into external (state), internal, carried out by local governments, and public. Issues of state control and supervision over the activities of local self-government bodies. This chapter discusses issues of internal and public control as components of the system of municipal management State and municipal management: lecture notes / Natalya Sergeevna Gegedyush, Ph.D., Maslennikova Elena Viktorovna, Ph.D., Mokeev Maxim Mikhailovich, Ph.D. .yu.n. and others - Moscow: Higher education, 2008.S. 12 ..

In terms of duration, control can be periodic or continuous.

Continuous is usually associated with the use of technical controls.

In terms of scale, control can be general and specific (detailed). The general one is carried out on the basis of knowledge about deviations from the check figures. With a private controller, he considers all the little things, details, checks every step of the performer State and municipal administration: an introduction to the specialty: a textbook / A. A. Odintsov. - M.: Examination, 2007.S. 212 ..

There are different classifications of types of control in municipal government (Fig. 1).

In terms of form, control is divided into control of documentary data, hearing reports from managers and performers of work, interviews with them.

On the subject, the control of current results, the execution of administrative documents, the activities of structural divisions and services is distinguished.

Rice. 1. Types of control in the municipality State and municipal management / IA Vasilenko. - M .: Gardariki, 2006.S. 37.

Monitoring of current results is based on assessing the degree of achievement of the set goals. Control over the execution of administrative documents includes control over the precise interpretation, compliance and execution of the requirements established by these documents. Monitoring the activities of municipal government structures is a check of goals, tasks, functions, organizational structure, working methods, professional qualities of employees.

A number of researchers also highlight public control in the municipality. Municipal power is elected by the population, acts on its behalf and in its interests, and cannot but be controlled by citizens. Public control is exercised by the population, public organizations and movements by contacting local authorities, state, judicial and other bodies. Public control makes it possible to identify illegal or detrimental actions of local authorities.

In the Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" On General Principles of Organization of Local Self-Government in the Russian Federation: Federal Law of October 6, 2003. Access from sprav.-legal system "ConsultantPlus". 2003 refers to the right of citizens to make individual and collective appeals to bodies and officials of local self-government, the obligation of the latter to ensure the possibility of obtaining complete and reliable information about the activities of local self-government bodies, as well as the obligation to hold public hearings on a number of issues of local life. However, the Law does not say anything about the right of citizens to exercise control over the activities of bodies and officials of local self-government. Appeals, publicity, public hearings are important conditions for control, but not control itself.

Often, local administrations have a negative attitude towards public control of their activities and are not oriented towards cooperation in this area.

Most municipal officials believe that the representative government is already performing these functions in relation to the executive branch, and the population can participate in this process only through their deputies (in particular, through deputy mandates). Public control presupposes something completely different, complete transparency and openness of local authorities: "you just do what we (residents) hired you for, and we will look after you." In some cities, bodies of public control (groups, committees, commissions) of the activities of bodies and officials of local self-government have already been created. However, their legal status is not legally defined.

The main components of the control process:

- development of standards and criteria by which control is carried out (if they have not been established earlier);
- comparison with these standards and criteria for real results;
- Implementation of corrective actions State and municipal administration / IA Vasilenko. - M .: Gardariki, 2006.S. 37 ..

Thus, municipal control can be classified into different kinds by spheres of management (budgetary, environmental, land, forestry, etc.), by levels of regulatory regulation (established by federal laws, laws of the constituent entities of the Russian Federation, charters and other municipal legal acts), by the nature of competence (within the competence, other types of competence, enshrined in part 2 of article 14.1 of the Law on local self-government).

When organizing a control system in a municipality, it is advisable to adhere to general and specific principles. General principles of control are based on its socio-political aspects, and private ones reflect the organizational and technical side. Control methods include:

- analysis of documents characterizing the object of control, work plans, reports, decisions, etc .;
- reports of officials at meetings;
- study of objects on the spot;
- certification of employees for compliance with their positions.

Control should be timely and flexible, focused on solving the tasks assigned to the local government.

Continuity of control is ensured by a specially developed system for monitoring the progress of work and decisions made. For more effective control over the implementation of a large number of works and decisions made, it is advisable to use tools such as network and strip charts, Gantt charts, matrix schedules, etc. State and municipal (administrative) management: textbook / NI Glazunova; State un-t exercise. - Moscow: Prospect, 2008.S. 56 ..

The effective functioning of the municipal control system is impossible without modern computer technology and systems to support and support the process of developing (making) managerial decisions. Many local administrations have computerized control, for which information about each decision put under control is entered into a databank and appropriate programs for working with this bank are created. The automated document execution control system significantly increases the efficiency of management, since it allows you to receive information about the progress of the execution of documents at any time. V. Ivanov, A. N. Korobova. M .: INFRA-M, 2012.S. 77 ..

Rice. 2. Principles of control in the system of municipal management Municipal management and social planning in the municipal economy: / A. G. Kobilev, A. D. Kirnev, V. V. Rudoy. - Rostov-on-Don: Phoenix, 2007.S. 57.

Thus, local governments carry out the following types of control:

1) carried out by the control body of the municipality;
2) carried out by a specialized structural subdivision of the administration of the municipality in relation to other subdivisions of the local administration and local self-government bodies;
3) carried out by structural divisions of the administration of the municipality in relation to municipal enterprises and institutions;
4) carried out by structural subdivisions of the administration of the municipality and other bodies of local self-government in relation to non-subordinate entities (enterprises, institutions, commercial organizations, individual entrepreneurs and citizens) for compliance with the requirements of federal and regional legislation, the requirements of acts of local self-government;
5) carried out by local self-government bodies in relation to non-subordinate entities in the form of the implementation of state powers transferred to the municipality.

The heterogeneity of these types of municipal control is obvious. As rightly noted by V.V. Burtsev, the typology should be based on the essential feature Burtsev V.V. State financial control: methodology and organization. M., 2010. S. 86 .. Such essential features that are in demand for the implementation of the classification of municipal control can be an object, subject, scope of authority and legal basis. Taking these features into account, we will single out the types of municipal control:

by object (local administration and municipal bodies; municipal institutions and enterprises; all organizations and citizens located on the territory of the municipality);

on the subject (use of municipal property, local budget; compliance with the requirements of legal acts of the municipal formation, the requirements of federal and regional legislation);

in terms of the scope of the powers of the regulatory authorities (conducting inspections in the form of participation and informing the authorized bodies about the violations detected; independently conducting inspections and informing the authorized bodies about the violations revealed; independent application of coercive measures, drawing up protocols on administrative offenses);

on a legal basis (the foreseeability of this type of control by federal laws; regional laws; regulatory legal acts of the municipality).

In conclusion of the first chapter of the course work, we summarize it briefly. When considering the types of municipal control on the basis of the subject, the legal relations arising in the course of the exercise of power powers should be classified as municipal-legal.

However, when considered on the basis of the object of control, it turns out that municipal control can be carried out within the system of local self-government bodies, within the sphere of the municipal economy (in relation to municipal enterprises and institutions), in the external sphere (in relation to all organizations and citizens).

On the basis of the subject of control in accordance with the industry division, the following are distinguished:

First, financial (financial and budgetary);

Secondly, environmental;

Thirdly, forest control,

Fifth, the implementation of entrepreneurial activities;

Sixth, retail trade (including the turnover of alcoholic beverages).

At any level of state power, there are various executive structures that control municipal law.

Municipal control over their work is carried out by specialized agencies. Supervision in the field of local self-government is a group of methods that ensure compliance with regulations, as well as other legal documents, including the statutes of municipalities.

What is municipal government?

This system of government acts on behalf of citizens and in their interests. Therefore, the population has the right to appeal to the municipal control and supervision over the activities of state bodies. This opportunity is embodied by contacting qualified authorities with claims, letters and statements. A whole system of supervisory bodies is directly involved in control over their work. They operate at the federal, regional and territorial levels.

Municipal power is a type of public relations that affects the activity of other objects, changes and brings it back to normal to those goals and rules that are established within the framework of state policy.

Federal level

The executive and administrative power of special powers includes the Russian Federation, the Treasury of Russia, the Federal Tax Service, the Ministry of Finance, the State Customs Committee, central bank... These structures carry out state financial supervision. The Ministry of Finance implements control in accordance with industry standards, which are approved by State Decree No. 329.

Depending on it, the established Ministry has the right to submit drafts of the Federal Law and other official documents of the established form, which require a government resolution. It is necessary to resolve issues that are within the scope of supervision of the Ministry of Finance and federal government bodies. The authority of this structure is to control the execution of budget items.

The Federal Treasury is a centralized system of bodies that ensures the organization, implementation and control over the execution of the budget in the Treasury accounts, based on the principle of the unity of the cash desk. The Treasury acts territorially Its responsibilities include accounting for cash transactions related to the receipt, storage and expenditure Money federal budget. And also his work includes the establishment of a regime for bank accounts, sorting income from taxes received in accordance with the law. The Federal Tax Service carries out its work on the basis of Regulation No. 508. This inspectorate exercises its competence through territorial divisions.

What structures does the Federal Tax Service exercise control over?

The Federal Tax Service controls the following actions of the constituent entities of the Russian Federation:

Compliance with legislation on taxes and fees.
The legality of the amount of charges, the timeliness and completeness of their crediting, in accordance with the codified legislative act.
Special view financial transactions, which consists in buying or selling, as well as other transactions with foreign exchange values. As a rule, they are performed by residents and non-residents who do not act as exchanges.
Completeness of registration of profits of entrepreneurs and legal organizations.

Federal Service for Financial and Budgetary Supervision

This state service has the right to act both directly and through the federal executive authorities "on the ground". Rosfinnadzor monitors:

For the waste of budgetary funds, material assets and important securities related to state property.
Observance of currency legislation by all objects, as well as non-residents (legal entities, individuals operating in one state). For the compliance of the operations performed with permits and licenses.
For the functioning of enterprises that use material resources related to state property, as well as receiving assistance from the state, loans, investments.

Federal Customs Service

Customs is considered a trusted federal state structure that implements its functionality in accordance with industry legislation. This service controls the import and export of goods both from and to the territory of the Russian Federation. Her duties include overseeing the implementation of foreign exchange legislation in the implementation of foreign exchange transactions, eliminating smuggling and other similar violations.

National Monitoring Service

The competence of this organization includes tracking illegal income, sponsoring terrorism. The duties of this executive body are:

development of state policy;
regulatory and legal regulation;
coordination of the functioning of this sphere of other executive structures.

What is the concept of municipal control?

This is the execution of the activities of the competent authorities that identify, prevent and suppress violations of legislative acts.

The register of types of municipal control includes:

Elaboration of documents.
Inspection of structures, houses, premises, territories and goods.
Selection of specimens of natural objects, their study, research.
Conducting an investigation, which is aimed at identifying the causes and results of the damage.

For this there are various forms inspections of municipal control, these are:

preparatory;
real;
coming.

Supervision is designed to constantly monitor the implementation of mandatory instructions, analyze and forecast the fulfillment of the requirements of regulatory legal acts by both citizens and legal organizations.

Classification

It is necessary to highlight the types of municipal control. It:

on-farm;
intradepartmental.

The second concept is carried out by government bodies in a separate area of activity, as well as by other structures related to responsible institutions. On-farm financial supervision is performed special services within the boundaries of one enterprise. The main types of state and municipal control have been identified. It:

budget;
ecological;
legal.

The charter of the municipality includes the corresponding conditions on their forms.

Controlling

The implementation of municipal control in the service sector includes:

questioning of citizens (residents);
consideration and analysis of claims;
systematic comparison of the costs and revenues of other services.

The implementation of supervision is guaranteed by the distribution of contacts of the necessary structures in places accessible to people. In certain situations, unfair service delivery will lead to an increased flow of complaints to the relevant supervisory authorities. At the same time, it is important that claims are received not by the company providing low-quality services, but by the controlling this area organization. This will ensure proper accounting of service efficiency to residents by contractors. The level of satisfaction of the population is established by conducting social surveys among citizens. And also scheduled and unscheduled inspections are also referred to as methods of supervision. This method is used to study the quality of cleaning the territory and landscaping of yards, adherence to the schedule of public transport and much more.

Environmental supervision

The state provides for various forms of municipal control of legal entities in environmental protection activities. Territorial competent authorities and politicians should assist the population, public and other non-profit enterprises in the exercise of their rights in relation to the environment (individual common law, which is a combination of legal norms governing social interactions in the sphere of society and nature). When they carry out any economic activity, the competent authorities must take all necessary measures to eliminate the harmful effects on public health, to eliminate electromagnetic fields in the recreation area. Control involves both scheduled and unscheduled inspections, as well as sampling for examination. Addressing the public is of particular importance in the implementation of supervision. Each claim or written statement is recorded in the prescribed manner. If problems are found, the perpetrators are brought to justice.

Municipal land supervision

In addition to government oversight, there are other forms of land ownership accounting. Municipal land control is of particular importance. Article seventy two of the Land Code of the Russian Federation confirms the legality of such accounting.

Execution of land supervision over the use of a land allotment in settlements is assigned to local government or organizations authorized by them, in accordance with the law of our country.

Based on the provisions of the Land Code of the Russian Federation, control takes place only in relation to land use.

The possibility of introducing supervision in the process of protecting land holdings by the local self-government body is not provided. Legislative documents competent organizations in relation to land control regulate the process of implementation of verifications for the use of land within a certain territory.

Tasks of land supervision

The main purpose of the procedures for state and municipal control is to take into account the implementation of various organizations and the population the following nuances:

a certain land use system according to their specific purpose;
conditions for the protection of the use of land plots;
time intervals for the seizure of territories, when they are fixed in regulatory documents;
the construction procedure, which is established in relation to the exploitation of land plots;
introductions on the implementation of the instructions regarding the use of land holdings and the elimination of offenses that were identified during land use, made by a civil servant;
restrictive measures for the use of land tenure, provided by the municipal government, which are implemented for the benefit of the public interest or to ensure the state security of the population.

Internal municipal control is considered an integral part of governance over. As a rule, it is carried out within certain federal competences, which are distributed between the relevant territorial services. Supervisory activities are carried out to identify violations and illegal actions causing damage, and also helps to bring the perpetrators to justice.

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