The control system in the municipality. Authorized state authorities control the exercise by bodies and officials of local self-government of certain state powers transferred to them

This is the activity of subjects of control aimed at preventing and timely detection of facts of illegal and inefficient actions in the field of local finance; provides for the prompt adoption of management measures to correct the identified shortcomings, compensation for the harm caused and the application of sanctions to the guilty persons.

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

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

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

Financial control of government bodies- this is control by the central authorities, which can be applied to any object of control and is aimed at ensuring the implementation of legislation and observing 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 of other types of financial control at the local level, and secondly, to the fact that the vast majority of local government financial resources are 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 a specialized body of state financial control, the State Control and Auditing Service of Ukraine. This financial body implemented. 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;

Status and Validity Control accounting and reporting to local governments, budgetary institutions, as well as enterprises and organizations that receive funds from local budgets;

Development of proposals to eliminate the identified shortcomings and violations;

Holding 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 the 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 irregularities and ensuring the reliability of financial statements. The main objective of the financial and economic audit is to assist a 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 direction of the audit, work has begun on the introduction of an audit of the effectiveness of the implementation of budget programs - a form of control that is aimed at determining the effectiveness of the use of budgetary funds to achieve planned goals and identifying factors that hinder this. The performance audit is carried out in order to develop reasonable proposals for improving the efficiency of using local budget funds in the process of implementing budget programs.

An important role in the implementation of financial control at the local level belongs to local state administrations. These bodies of state administration are empowered to carry out the following control over the compliance with the budgetary legislation of Ukraine of indicators of local budgets of the lower 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.

Unlike at the central level, where the law on the state budget is not actually subject to control and cannot be repealed, Jenny's approval by councils of decisions on local budgets is subject to control by local state 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, respectively, over district and city (cities of regional significance) budgets and district budgets in cities of national significance. District state administrations are endowed with control powers in relation to city (cities of district significance), rural, settlement budgets.

Executive authorities have the right 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 for the formation of the appropriate budget in terms of state delegated powers. Thus, the Cabinet of Ministers of Ukraine is given the right within a month from the date of the adoption of a decision on the regional budget, the budgets of the cities of Kiev and Sevastopol, to suspend its action with a simultaneous appeal to the court. The same powers are vested in the chairmen of the 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 detection of violations of the law during their approval. Similarly, the chairmen of district state administrations ensure control over the legality of decisions on city (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, tax policy of the state. To fulfill 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 of public finance, some of them are in the plane of local finance. With regard to local budgets, financial authorities have the right to exercise control over compliance with budget legislation at each stage of the budget process.

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

At the stage of implementation of local budgets, local financial authorities monitor the compliance of the budget schedule with the indicators of the approved local budget.

By organizing the implementation of local budgets, the financial authorities control both the revenue and expenditure parts of it. By monitoring income, they should timely identify deviations of actual income from planned, and take appropriate measures. If, according to the results of the quarterly report, it turns out that the general fund of the budget is short of more than 15% of revenues, the financial authority must prepare changes to the budget that will provide for an adequate reduction in the expenditure side of the budget.

Local financial authorities carry out preliminary and current control in the distribution of local budget funds between the main managers of budgetary funds. In this case, the purpose of control is to ensure that the allocated funds correspond to the approved budget schedule. In addition, financial authorities can clarify the issue of legality, efficiency, rationality of budget expenditures. Specialists of financial authorities may be involved in audits and inspections of institutions, enterprises, organizations receiving funds from local budgets.

Local financial authorities are involved in the preparation of a report on the use of the local budget. To do this, they analyze the reporting data received from 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 at the local level appeared - the 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.

The treasury bodies, when executing the revenue part of local budgets, control the correctness of the transfer of revenues, the correctness of the application of the standards for the distribution of income 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.

The control activity of the territorial bodies of the treasury at the stage of implementation of the expenditure part 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 extracts from the list of the local budget. The purpose of such control is to prevent deviations in the volumes of the main financial documents of managers and recipients of budgetary funds from the indicators provided for in the expenditure part of the budget. This allows you to prevent the excess of expenses over the approved budget assignments.

The treasury model for serving local budgets provides for monitoring the compliance of the obligations assumed by the budget funds managers with the estimates.

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

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

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

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

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

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;

Control the timeliness of the submission by payers of accounting reports and balance sheets, tax returns, calculations and other documents related to the calculation of taxes and other payments, and also checks the correctness of determining the objects of taxation and calculating 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 laws, as well as the collection of administrative fines;

They check the facts of concealment and underestimation of taxes and other obligatory payments to local budgets.

In addition, the executive committees of rural and settlement councils are the objects of control of the State Tax Service. They are checked for compliance with the procedure for accepting and recording 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 vested with the right to control only 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.

Describing the level of organization of financial control of government bodies, we can conclude that a large number of subjects of control does not provide 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 prevention.

Financial control at the local level - 5.0 out of 5 based on 1 vote

Introduction

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

1.1 The 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 The 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

To date municipal control is an important function of local governments. The author of this work, understanding the relevance of this study and based on the fact that at present there are too few works that study the topic of municipal control, offers his point of view on the topic of municipal control. I consider the purpose of my course research to be a presentation of municipal control in theoretical aspect. To achieve the goal set in the course work, the author solved the following tasks: definition of the concept, classification and essence of municipal control. Identification of the system, bodies, and types of municipal control. Conducting a brief review of judicial practice in cases arising from the build-up of municipal control. The object and subject of the course research is municipal control and its action in the system of supervisory bodies of municipal government at the present stage. Among the methods used in writing the course study, several were used: analytical, comparative, study of the legal framework, specific historical, generalizations. Coursework is written using literature and research in the field of municipal and state administration and management theory. Based on the works 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 determined by the objectives of 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 accumulation of municipal control.

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

1.1 The concept and essence of municipal control

Control is one of the components of the management cycle, acting as a feedback element that signals the subject of management 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 based 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 the 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 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

The duration of monitoring can be periodic and continuous.

Continuous is usually associated with the use of technical controls.

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

According to the time factor, control is divided 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 a comparison of the actual results of work with the planned ones.

It allows you to identify emerging deviations in the course of work and make corrective decisions. Final control is carried out after the work is done. At this stage, there is no opportunity to influence the progress of work, but the results of the control are taken into account in subsequent work.

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

On the subject, they distinguish the control of current results, the execution of administrative documents, the activities of structural divisions and services. Control of current results is based on the assessment of the degree of achievement of the set goals. Control over the execution of administrative documents includes control over the exact interpretation, observance and execution of the requirements established by these documents. Monitoring the activities of municipal government structures is a check of the goals, objectives, functions, organizational structure, working methods, and 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 of real results;

Implementation of corrective actions .

1.3 Principles and methods of municipal control

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

Study of objects on site;

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 implementation and decisions made. For more effective implementation to control the execution 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.

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

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

2.1 The system and bodies of municipal control

Internal control in a municipal formation is subdivided into: - representative, carried out by representative bodies and control bodies of the municipal formation created in accordance with the Law of the year; - administrative, carried out by the management of the administration and its structural divisions. 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 self-government powers to address issues of local importance. The main objects of control by the representative body are the observance of the rights of citizens on the territory of the municipality, the implementation of local development plans and programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of the representative body, committees or commissions aimed at their implementation can be created. 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 next paragraph 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 municipal formation (chamber of control and accounts, revision commission, etc.) is formed either at municipal elections or by the representative body of the municipal formation 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, a report on its implementation, as well as compliance with the established procedure for managing and disposing of municipal property. The results of inspections carried out by the control body of the municipality are subject to publication (promulgation). 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.

The law also provided for the appropriate 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 counteract the misuse of budget funds. Often they 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, make it possible to radically improve the system of representative control in the municipality.

The administration of the municipality is obliged to ensure not only internal control over the implementation of its decisions, but also control over the implementation of decisions of local governments by all citizens, enterprises and organizations located in the territory under their jurisdiction.

2.2 Types of municipal control

1) The main components of the control process:

The municipal government is elected by the population, acts on its behalf and in its interests, and cannot be controlled by the citizens. Public control is carried out by the population, public organizations and movements by applying to local authorities, state, judicial and other bodies. Public control makes it possible to identify illegal or harmful actions of local authorities.

The law speaks of the right of citizens to 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 says nothing 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 yet control itself. At the same time, the Federal Law on Ecological Expertise, the Town 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 regulations, draft plans and programs for the socio-economic development of territories, budgets, participation in meetings of the representative body and its commissions, etc.

However, there are usually no mechanisms for exercising these rights. Meanwhile, public control and public expertise of the activities of local governments 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 focused on cooperation in this area. Most municipal officials believe that the representative power already performs these functions in relation to the executive power, and the population can participate in this process only through its deputies (in particular, through deputy orders). Public control implies something completely different, complete transparency and openness of local authorities: "you just do what we (the 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, they legal status not legally defined.

It is necessary to include 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 in the charters of municipalities.

2) Municipal control over the performance of work. Municipal oversight of work performance may include checking 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 controlled by the population. It is enough to place the necessary contact numbers in places accessible to residents, and the poor quality of work (for example, garbage removal) will immediately be expressed in an increase in complaints. However, it is important that public complaints first reach the municipal agency and not directly to the contractor. In this case, you can easily and without extra costs maintain normal records of the performance of the contract. Some municipalities forget this by widely publicizing the contractor's telephone numbers to which they offer to send complaints. Surveys of residents can be effectively used as a tool to assess their satisfaction with the level of services provided by various services. Control methods also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many activities are effectively monitored through periodic spot checks, such as the quality of site cleaning, compliance with bus schedules, the quality of road repairs, etc.

It is advisable to regularly analyze the complaints of the population and the costs in relation to both municipal services and private firms; compare also 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. It is possible to apply photo quality control of work, as well as covert observation, 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 for entrances, houses, whose tasks include timely informing the municipal authorities about emerging problems and complaints from the population. Monitoring contract performance requires careful planning, including determining what and how to evaluate, training auditors, and accounting and review procedures.

Retirees and housewives are well-suited for the role of inspectors, as the job usually does not require full-time skilled staff.

3) Municipal control in the field of protection 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 course of economic and other activities they 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 breeding, 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.

In the Russian Federation, municipal and public control in the field of environmental protection is carried out, among other things.

Subjects of economic and other activities are obliged to provide information on the organization of industrial environmental control to the executive authorities and local governments, 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 governments 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 governments, 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, other legal entities.

2.3. Brief review 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 an application to recognize as illegal the inaction of the municipality Shebekinsky district and the city of Shebekino, expressed in the failure to exercise control through its executive body over finding the priority mark, and to recover damages caused by inaction. During the trial, the defendant was replaced by the administration of the Shebekinsky district. State Institution "Management highways common use"; Shebekinskoye municipal unitary enterprise of housing and communal services "Maslovo-Pristanskoye", Shebekinskoye municipal unitary enterprise "Maslovopristansky communal worker", state inspection traffic safety of the internal affairs body of the Shebekinsky district and the city of Shebekino. By the decision of the Arbitration Court of the Belgorod Region dated December 25, 2007, the claims were denied. The case was not considered in the Court of Appeal. By the decision of the Federal Arbitration Court of the Central District dated May 20, 2008, the decision of the court of first instance was upheld. In an application filed with the Supreme Arbitration Court of the Russian Federation for the review of the disputed 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 rules of law, believing that the very fact of the absence of a road sign indicates guilt administration for damages. Judicial acts are motivated by the fact that the illegality of the actions and 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, a case may be referred to the Presidium of the Supreme Arbitration Court of the Russian Federation for review of judicial acts by way 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 indicate the existence of the 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 review of the disputed judicial acts in the order 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 indicate the existence of the 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 review of the disputed judicial acts in the order 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 decided in the transfer of the case of the Arbitration Court of the Belgorod Region 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 Belgorod Region region dated December 25, 2007 and the decision of the Federal Arbitration Court of the Central District dated May 20, 2008 to refuse. Federal Agency for Health and social development(Moscow) applied to the Moscow Arbitration Court with an application to invalidate the decision 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 law on placing orders for state needs, and also filed a motion to suspend said decisions and proposals of the antimonopoly authority.

A company with limited liability"Impulse-IVC".

The Arbitration Court of the City of Moscow, by its ruling dated 07.05.2007, denied the petition of the Federal Agency for Health 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 05.06.2007, the Moscow Arbitration Court left the application without consideration on the basis of paragraph 7 of Article 148 of the Arbitration Procedure Code of the Russian Federation.

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

The Federal Arbitration Court of the Moscow District, by its decision of November 22, 2007, changed the ruling of the Moscow Arbitration Court of May 7, 2007 and the decision of the Ninth Arbitration Court of Appeal by excluding the paragraph "In accordance with Article 52 of the Federal Law of 26.07.2006 N 135-FZ "On Protection of Competition" in the event of filing an application with the arbitration court, the execution of the order of the antimonopoly body 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 a supervisory review of a judicial act 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 the rules of law by the courts.

According to Article 304 of the Arbitration Procedure Code of the Russian Federation, the grounds for amending or repealing, by way of supervision, judicial acts that have entered into legal force are: violation by the disputed 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 number of persons or other public interests.

Having considered the application of the Federal Agency for Health and Social Development, the panel of judges believes that the arguments contained in it do not indicate the existence of 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 for reviewing the disputed judicial act in order of supervision. In view 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 panel of judges decided to refuse to transfer the case of the Moscow Arbitration Court for review by way of supervision of the decision of the Federal Arbitration Court of the Moscow District dated November 22, 2007. The municipal unitary capital construction enterprise applied to the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug with an application to invalidate the decision of the Interdistrict Inspectorate of the Federal Tax Service of Russia N 6 for the Khanty-Mansiysk Autonomous Okrug - Yugra dated 07.09.2006 N 12 / 42862 in part of clause 2.2 on the additional charge of the amount of tax on value added for the periods from February to December 2003, January - December 2004, January - December 2005 in the total amount of 28472619 rubles. and obliging the inspectorate to return 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 requirements declared by the enterprise were partially satisfied, the disputed decision of the inspection was recognized as inappropriate tax legislation and invalid in relation to the additional charge of value added tax in the amount of 971,780 rubles, the rest of the requirements were refused.

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

The courts came to the conclusion that the performance by the enterprise of the functions of a customer-builder 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 a supervisory review of the judicial acts adopted in the present case, the enterprise indicates that the transfer of budgetary funds to the enterprise within the framework of the targeted 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 character 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.

In order to resolve the issue of whether there are grounds for reviewing judicial acts by way of supervision, the composition of the supervisory court, by a ruling dated 10/18/2007, demanded case No. A75-9670 / 2006 from the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug in accordance with Part 3 of Article 299 of the Arbitration Procedure Code of the Russian Federation .

A judicial act may be canceled or amended by way of supervision in the cases provided for in Article 304 of the Arbitration Procedure Code of the Russian Federation.

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

Refusing in part to the enterprise to satisfy the claims, 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 for the sale of goods (works, services) in the territory of the Russian Federation, regardless of sources of financing, as well as the funds received by the taxpayer, otherwise associated with payment for the goods (works, services) sold, that is, the financing of the costs of maintaining the customer-developer’s service 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 by the courts of the norms of substantive law.

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.

In view of the foregoing, 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 an application for invalidation of Part 2 of Art. 6 and p. 18 h. 3 Art. 8 of the Code of the Volgograd Region on Administrative Responsibility, referring to the fact that the contested provisions of the normative legal act contradict federal legislation, were issued in excess of the authority of the representative authority of the constituent entity of the Russian Federation, and violate its rights and legitimate interests.

By the decision of the Volgograd Regional Court of August 30, 2006, it was decided: R.'s statement on declaring 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 dated July 17, 2002 as invalid and contrary to federal law (as amended by Laws of the Volgograd Region of December 18, 2002 N 770-OD, of April 18, 2003 N 812-OD, of May 14, 2003 N 824-OD, of June 2, 2003 N 827-OD, of July 14, 2003 N 850-OD, of 07/15/2003 N 852-OD, from 12/30/2003 N 903-OD, from 07/13/2004 N 935-OD, from 11/30/2004 N 965-OD, from 03/10/2005 N Yu24-OD, from 03/25/2005 N 1034 -OD, from N 1068-OD, from 06/10/2005 N 1069-OD, from 07/19/2005 N 1088-OD, from N 1153-OD, from 12/27/2005 N 1159-OD, from 01/10/2006 N 1169-OD , N 1171-OD, dated 10.01.2006 N 1174-OD, dated 10.01.2006 N 1175-OD) fully satisfy.

Recognize invalid and not subject to application from the moment the court decision enters into legal 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, dated 04/18/2003 N 812-OD, dated 05/14/2003 N 824-OD, dated 06/02/2003 N 827-OD, dated 07/14/2003 N 850-OD, dated 07/15/2003 N 852-OD , dated December 30, 2003 N 903-OD, dated July 13, 2004 N 935-OD, dated November 30, 2004 N 965-OD, dated March 10, 2005 N Yu24-OD, dated March 25, 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 substantive and procedural law.

Having checked the case materials and 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 satisfying it.

Part 2 of Article 6 of the Code of the Volgograd Region on Administrative Responsibility provides that controllers-auditors, conductors-inspectors 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 for traveling and carrying luggage in transport general use) of this Code, and impose administrative penalties on behalf of the administrative commissions.

The court's conclusion that this provision is contrary to federal law 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 by collegiate bodies, an exhaustive list of which is contained in paragraphs 2 - 4 of part 2 of the article 22.1 of the Code of Administrative Offenses 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-inspectors and other authorized employees of the municipal passenger automobile and electric transport are not officials of the executive authorities of the constituent entity of the Russian Federation.

Paragraph 18 of Part 3 of Article 8 of the Code of the Volgograd Region on Administrative Responsibility 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 - about administrative offenses provided for in Article 66 of this Code.

According to part 2 of Art. 28.3 of the Code of Administrative Offenses of the Russian Federation, protocols on administrative offenses may be drawn up by 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 the federal executive authorities.

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 above 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.

Federal executive authorities, executive authorities of the constituent entities of the Russian Federation, and institutions subordinate to them are vested with state control (supervision) bodies.

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 implementation of administrative legislation and the authority to draw up protocols on administrative offenses, they were rightly recognized by the court as contradicting 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 in support of his claims, correctly compared the subject of regulation, the scope of the disputed act and federal legislation.

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

The authorities of road transport include the bodies of the Russian Transport Inspectorate, 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 established in the Contested Norms for proceedings in cases of administrative offences, including by analogy with the law, cannot be referred to the jurisdiction of a constituent entity of the Russian Federation. The Judicial Board sees no grounds for canceling the court decision, as the question is raised in the cassation appeal.

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

Volgograd region - without 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 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 said norm of the Law of the Perm Region is contrary to federal legislation.

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

The administration of the city of Perm in the cassation appeal, the prosecutor in the submission asked to cancel the court decision, referring to its illegality and groundlessness.

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

By virtue of par. 5 p. 1 art. 9 of the Law of the Perm Region "On the Protection of the Environment 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. Challenging 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 to satisfy the applicant's requirements, the court pointed out that the participation of local governments in environmental protection can only concern environmental protection objects provided for in Art. 4 of the Federal Law of January 10, 2002 N 7-FZ "On Environmental Protection", these are lands, subsoil, soils, surface and ground 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 objects 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 the 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, however, 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 unlawfully confused objects of environmental protection with objects of environmental control.

From the provisions of the Federal Law "On Environmental Protection" it is impossible to conclude that local governments have the right to exercise municipal environmental control only over those objects that are not subject to state environmental control. Norm Art. 68, which gives local authorities 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 paragraphs 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 authorities and executive authorities 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 determines the List of objects subject to federal state environmental control.

In paragraph 2 of Art. 67 of the Law states that the 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 governments that carry out state and local governments, respectively. municipal control in the manner prescribed by law.

At the same time, 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 be established by regulatory legal acts of local governments. 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 governments, are subject to mandatory consideration in the manner prescribed by law.

Thus, the possibility of exercising 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 limits of 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 division 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 said public authorities and local governments in the field of municipal environmental control. These provisions do not indicate that in the implementation of municipal environmental control at facilities subject to state environmental control, state authorities are replaced by local governments, since the types of control functions they carry out do not coincide either in the scope of the powers granted to them, or in the order of their implementation. .

In this regard, the court’s argument that local governments are not endowed in the manner prescribed by law with state powers to exercise 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 erroneously considered that empowering state authorities to exercise state environmental control at economic and other activities deprives local governments of the authority to exercise municipal environmental control at the same facilities located on the territory of the municipality.

Given 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 Board canceled this decision and issued a new one - to satisfy the prosecutor's application and recognize para. 5 p. 1 art. 9 of the Regional Law is invalid from the moment the new decision enters into force.

The prosecutor of the Khabarovsk Territory applied to the court for recognition of the decisions of the head of the administration of the Khabarovsk Territory N 402 dated September 9, 1996 "On streamlining the payment for services provided by local governments, budget institutions and organizations, as well as other economic entities of the region "and N 383 of 09/01/97" On approval of the Regulations on the procedure for introducing paid services by state authorities and local self-government, state and municipal organizations financed from the budgets of all levels "contrary to federal law.

The statement is motivated by the fact that the contested resolutions define the procedure for introducing paid services provided by state and local government bodies, 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 subject 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 challenged resolutions, according to the prosecutor, contradict Art. Art. 5, 6, 28 of the Federal Law "On the General Principles of the 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 the General Principles of the Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", subp. "d" Art. 71, sub. "is eating. 72, Art. 76 of the Constitution of the Russian Federation, art. 52 Fundamentals of the legislation of the Russian Federation on culture, paragraphs 3 - 4 of Art. 3, Art. 7 of the Law of the Russian Federation "On competition and restriction of monopolistic activity in commodity markets".

In the cassation protest of the prosecutor participating in the consideration of this case, the question was raised about the cancellation of the court decision regarding the refusal to satisfy the application in connection with the violation of substantive law.

Having checked the case materials and discussed the arguments of the protest, the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation finds no grounds to satisfy it.

In 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 appealed decisions were adopted in order to protect the rights and freedoms of citizens from unreasonable collection of fees for services provided by state authorities and local self-government, state and municipal organizations that, by virtue of the powers vested in them, must primarily 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 provides these rights through the state and municipal institutions created by it, enterprises to which it transfers property on the basis of the right of operational management and which have the right to own, use and dispose of this property in accordance with the goals of their activities, the tasks of the owner (the body authorized by him ) and the purpose of the property.

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

The court came to the conclusion that the contested resolutions 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 and its intended use.

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

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

Under such circumstances, there are no grounds for annulment of 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: to leave the decision of the Khabarovsk Regional Court of November 15, 2001 unchanged, the cassation protest of the Prosecutor of the Khabarovsk Territory - without satisfaction.

Conclusion

Control is one of the components of the management cycle, acting as a feedback element that signals the subject of management about the results of its impact on the object. The need for control in the municipality is associated with the uncertainty inherent in any management decision. The essence of 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. The duration of monitoring can be periodic and continuous. In terms of scale, control can be general and particular (detailed). According to the time factor, control is divided into preliminary, current (intermediate) and final. According to the form, control is divided into control of documentary data, hearing reports from managers and performers of work, and interviews with them.

On the subject, they distinguish the control of current results, the execution of administrative documents, the activities of structural divisions and services. When organizing a control system in a municipality, it is advisable to adhere to general and particular principles. The general principles of control are based on its socio-political aspects, while 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 site;

Certification The effective functioning of the municipal control system is impossible without modern computer technology and systems for supporting and accompanying the process of development (adoption) of managerial decisions of employees for compliance with their positions. Internal control in a municipal formation is subdivided into: - representative, carried out by representative bodies and control bodies of the municipal formation 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 the 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 exercise control over the actions of their subordinates in terms of the legality of their actions, the necessity, expediency and effectiveness. General control over the implementation of decisions in the administration is usually carried out by the head of the apparatus. The municipal government is elected by the population, acts on its behalf and in its interests, and cannot be controlled by citizens. Public control is carried out by the population, public organizations and movements by applying to local governments, state, judicial and other bodies. Public control makes it possible to identify illegal or harmful actions of local authorities. Municipal oversight of work performance may include checking 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 exercising their rights in the field of environmental protection. A brief analysis of judicial practice in cases arising from violations or improper implementation of municipal control is presented.

Bibliography

Regulations

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

Special Literature.

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

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

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

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

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

6. State and municipal (administrative) management: textbook / N. I. Glazunova; State. un-t ex. - Moscow: Prospect, 2008. - 556s.

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

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

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14. The system of state and municipal management: a textbook for universities / R. T. Mukhaev. - M. : UNITI-DANA, 2008. - 575 p.

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16. Management theory / V. D. Grazhdan. - M. : Gardariki, 2006. - 415 p. Utkin E.A., Denisov A.F. State and municipal management. - M.: Association of Authors and Publishers "Tandem". Publishing house "EKMOS", 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. Gomoly. - M.: Forum: Infra-M, 2005. - 237 p.

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

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Arbitrage practice

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State and municipal management / I. A. Vasilenko. - M.: Gardariki, 2006. - 37 p.

State and municipal (administrative) management: textbook / N. I. Glazunova; State. un-t ex. - Moscow: Prospect, 2008. - 56 p.

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System of state and municipal management / O. M. Roy. - 2nd edition, revised and enlarged. - St. Petersburg. : Peter, 2007. - 132 p.

Municipal government: textbook, ed.V. N. Parakhina, E. V. Galeev, L. N. Ganshina. - 2nd edition, stereotypical. - Moscow: KNORUS, 2008. - 48s.

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Determination of the Supreme Arbitration Court dated September 15, 2008 N 11362/08 "On the refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation // Inform. Legal Reference System Consultant Plus: Legislation 2009

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

Sun definition. RF dated January 11, 2002// Inform. Reference and legal system ConsultantPlus: Legislation 2009

Determination of the Armed Forces of the Russian Federation of 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 execution of municipal legal acts by other bodies and officials of local self-government, as well as a specialized control body. The scope of its activities is defined 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 refers 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 managing and disposing of municipal property, i.e. . those types of control to which Federal Law No. 294-FZ does not apply.

In accordance with the provisions of these Laws, the 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 municipal property.

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 next paragraph of my work. The law provides for the creation of a special control body of the municipality for these purposes.

Federal law "On the general principles of organizing local self-government in the Russian Federation" On the general principles of organizing local self-government in the Russian Federation: Federal Law of August 28, 1995 N 154-FZ // СЗ RF. 1995. N 35. Art. 3506. (Abolished). 1995 also provided for the appropriate control powers of the representative body of the municipality, but the mechanisms and procedures for their implementation have not been established. The deputies practically did not have the opportunity to counteract the misuse of budget funds. Often they lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law "On the general principles of organizing local self-government in the Russian Federation" of 2003, the creation of competent municipal control bodies, ensuring publicity of the results of inspections can radically improve the system of representative control in the municipality On the general principles of organizing local self-government in the Russian Federation: Federal Law of 6 October 2003. Access from the reference-legal system "ConsultantPlus" ..

The text of each decision taken should indicate those responsible for execution, the deadlines for execution and the person responsible for monitoring execution. General control over the implementation of decisions in the administration is usually carried out by the head of the apparatus.

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 governments by all citizens, enterprises and organizations located in the territory under their jurisdiction. - M.: Gardariki, 2006. S. 45. .

Municipal oversight of work performance may include checking 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 controlled by the population. It is enough to place the necessary contact numbers in places accessible to residents, and the poor quality of work (for example, garbage removal) will immediately be expressed in an increase in complaints. However, it is important that public complaints first reach the municipal agency and not directly to the contractor. In this case, it is easy and cost-effective to keep a normal account of the effectiveness of the contract. Some municipalities forget this by widely publicizing the contractor's telephone numbers to which they offer to send complaints. Surveys of residents can be effectively used as a tool to assess their satisfaction with the level of services provided by various services. Control methods also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many works are effectively controlled by periodic spot checks, for example, the quality of cleaning the territory, compliance with the bus schedule, the quality of road surface repair, 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.

Structural subdivisions are also being created in the administrations of municipalities, the task of which is to ensure executive discipline in the system of local government. Such subdivisions exercise internal control over the activities of other subdivisions of administrations, municipal enterprises and institutions. The subject of internal control is the financial and performance discipline, as well as the fulfillment of the requirements of regulatory legal acts of the municipality On approval of the Regulations on the Department of Protocol and Organizational Work of the Samara City Administration: Order of the Head of the Samara City Administration dated May 24, 2004 N 179-r. This 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 defined by Art. 38 of the Federal Law N 131-FZ. It may be given the organizational and legal form of the Chamber of Control and Accounts, the audit commission or another body.

The composition of this body may be formed at municipal elections or by a decision of the representative body of the municipality. Its goals - to exercise control over the execution of the local budget, compliance with the established procedure for preparing and considering a draft local budget, a report on its implementation, as well as monitoring compliance with the established procedure for managing and disposing of property owned by municipal property - is akin to the goals of forming the Accounts Chamber of the Russian Federation, but are limited by the local budget and municipal property.

Based on the meaning of Part 4 of Art. 38 of the 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 scope of the Federal Law N 294-FZ, which cannot be said about the local administration and other local governments.

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

departments of urban planning cadastre and supervision On approval of the List of officials authorized to draw up protocols on administrative offenses in case of non-compliance with the rules of improvement, cleanliness and order in the city of Saransk on construction sites, as well as the territories adjacent to them: Order of the Head of the Administration of the city district of Saransk of December 15, 2006 N 1386-r. This document has not been published in this form. Access from the reference-legal system "ConsultantPlus".; services to the population and protection of consumer rights On the approval of the Regulations on the Department of Services to the Population and Protection of Consumer Rights of the City Administration: Decree of the Head of the Ivanov City Administration dated March 6, 1995 N 159. The document was not published in this form. Access from the reference-legal system "ConsultantPlus".; of municipal construction control On approval of the structure of the Administration of the municipality of the urban district "Syktyvkar": Decision of the Council of the municipality of the urban district "Syktyvkar" dated November 14, 2008 N 15 / 11-307 // Panorama of the capital. November 20, 2008;

Department of the consumer market On the structure of the Administration of the city district "City of Ufa" of the Republic of Bashkortostan: Decision of the Council of the city district "City of Ufa" of the Republic of Bashkortostan dated March 29, 2007 N 23/11 // Evening Ufa. April 4, 2007; municipal environmental programs, monitoring and control On approval of the Regulations on the management of municipal environmental programs, monitoring and control: Decree 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 reference-legal system "ConsultantPlus".;

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

inspection (Municipal Inspectorate On renaming the Inspectorate for Architectural and Construction Supervision of the Stavropol City Administration into the Municipal Inspectorate of the Stavropol City Administration: Decree of the Head of the Stavropol City Administration dated August 30, 2002 N 6049. The document was not published in this form. Access from the reference-legal "ConsultantPlus" systems; Tver City Ecological Inspectorate), etc.

There are also such "exotic" municipal regulatory bodies as the municipal institution "Ufa City Veterinary Station" and even the Department of Sanitary Control LLC. On the preparation of enterprises for work in winter period 2008 - 2009: Decree 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 vested by municipal legal acts with the authority to conduct audits of the conformity of activities legal entities and individual entrepreneurs to the requirements established by acts of local governments, as well as the requirements of federal laws and laws of the constituent entities of the Russian Federation (for example, in the Order of the Head of the Administration of Lipetsk dated March 6, 2006 N 1117-r, one of the functions of the Department provides for monitoring compliance with the law 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 Lipetsk City Administration: Order of the Head of the Lipetsk City Administration 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 master plan city, the implementation of its integrated development, the quality of development and improvement of residential areas, industrial and recreational areas. His responsibilities include: constant supervision of the implementation of urban planning documentation; state control over the protection, restoration and use of historical and cultural monuments; state architectural and construction supervision over the quality of construction and reconstruction of housing, civil and communal construction facilities for industrial and non-industrial purposes, etc. Regulations on the Main Department of Architecture and Urban Planning of the Administration of Kazan: Decree of the Head of the Administration of Kazan of April 14, 1997 N 711 The document has not been published in this form. Access from the reference-legal system "ConsultantPlus" ..

Participation in the execution of control and supervisory powers of subordinate and expert organizations. According to paragraphs 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 governments. However, in practice, these provisions are often not respected: institutions that are not 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 involves only participation in the implementation of control, but also with the authority to independently carry out inspections. Not less often, subordinate institutions are endowed with such permissive functions as registration, attestation, accreditation, conformity assessment, etc.

It should be noted that such 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 the exercise of direct control powers of the Federal State Institution (technical supervision of ships, carried out by the Federal State Institution "Russian Maritime Register of Shipping", variety and seed control, carried out by FGU "Rosselkhoztsentr", etc.)

Unfortunately, it can be stated that the adoption of Federal Law No. 294-FZ not only did not rule out cases of legislative vesting of FGUs with control functions, but also gave rise to specific legislative activity aimed at securing new control and supervisory powers for FGUs. 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.

The number of cases of exercising control by state institutions of the constituent entities of the Russian Federation is no less. Examples include state control in the field of environmental protection (for example, the Leningrad Regional State Institution "State Environmental Inspectorate Leningrad region") See Municipal administration: a reference guide / V. V. Ivanov, A. N. Korobova. M .: INFRA-M, 2012. P. 77., State control over compliance with legal requirements when transporting passengers and luggage by transport ( State Institution of the Moscow Region "Administrative and Transport Inspectorate of the Moscow Region").

There are cases of implementation of municipal control by municipal institutions, in particular, MU "City Inspectorate for Housing and Communal Services and Improvement" of Kursk, MU "Administrative and Technical Inspectorate" of the municipality "City of Maykop", MU "Department for Property and Land Relations the city of Gorno-Altaisk", 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 municipality is named as the body of municipal control. In other municipalities, the control bodies are its structural subdivisions (committees, divisions, departments). In some municipalities, control functions are performed by municipal institutions, which may be called differently: inspections (for example, MU "Administrative and technical inspection" of the municipality "City of Maykop"), management (MU "Department for property and land relations of the city of Gorno-Altaisk ").

In conclusion of the second chapter of the course work, we summarize its brief summary. Thus, the author found that in connection with the separation of forms of law enforcement established in the current legislation - in contrast to the sphere of public administration, local self-government bodies cannot carry out supervisory activities.

Federal Law No. 294-FZ establishes the powers of local governments 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 exercise of municipal control;
3) organizing and conducting monitoring of the effectiveness of municipal control in the relevant areas of activity, the indicators and methodology for which are approved by the Government of the Russian Federation;
4) 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 correlate the definition of control with the concept of municipal control, which is defined in Art. 2 of Law N 294-FZ as the activity of local governments authorized to organize and conduct inspections (i.e., cumulative control measures) on the territory of the municipality for compliance with the requirements established by municipal legal acts when carrying out activities by legal entities, individual entrepreneurs.

Thus, the bodies exercising municipal control are not entitled to perform supervision 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 the norms of federal and (or) regional legislation;
- apply preventive measures and (or) eliminate the consequences of identified violations;
- carry out systematic monitoring of the fulfillment of mandatory requirements, analysis and forecasting of the fulfillment of legal requirements by legal entities and individuals.

The current legislation, adopted before Law N 294-FZ, allows for municipal control over compliance with federal and regional legislation. In the Federal Law 31-FZ, municipal forest control and supervision are included in the issues of local significance of the settlement.

Since part 3 of Art. 1 of Law N 294-FZ does not establish that forest control and supervision is regulated in a special manner, it should be recognized: from the moment Law N 294-FZ enters into force, settlements and urban districts will not be authorized 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 law, 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 obtaining explanations from officials and other citizens, access to controlled bodies and organizations, sending requests, obtaining documents, information and other information necessary for control. In the course of their activities, the subjects of municipal control may involve experts and specialists.

municipal control normative legal

There are grounds for singling out the following types of municipal control: financial See: Konyukhova T.V. Problems of improving the 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 activities. At the same time, financial municipal control is carried out by the control bodies of the municipality, a specialized structural subdivision of the local administration in relation to its other subdivisions. In addition, in order to exercise 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: Shleynikov V.I. Innovative approach to solving the problems of municipal financial control // Bulletin of 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 governments. This chapter discusses the issues of internal and public control as components of the municipal government system State and municipal government: lecture notes / Gegedyush Natalya Sergeevna, Ph.D. .j.n. and others - Moscow: Higher education, 2008. P. 12 ..

The duration of monitoring can be periodic and continuous.

Continuous is usually associated with the use of technical controls.

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

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

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

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

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

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

A number of researchers also highlight public control in the municipality. The municipal government is elected by the population, acts on its behalf and in its interests, and cannot be controlled by the citizens. Public control is carried out by the population, public organizations and movements by applying to local governments, state, judicial and other bodies. Public control makes it possible to identify illegal or harmful actions of local authorities.

In the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" On the General Principles of the Organization of Local Self-Government in the Russian Federation: Federal Law of October 6, 2003. Access from the reference-legal system "ConsultantPlus". 2003 refers to the right of citizens to 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 says nothing 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 yet control itself.

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

Most municipal officials believe that the representative power already performs these functions in relation to the executive power, and the population can participate in this process only through its deputies (in particular, through deputy orders). Public control implies something completely different, complete transparency and openness of local authorities: "you just do what we (the 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 defined by law.

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 of real results;
- implementation of corrective actions State and municipal management / IA Vasilenko. - M.: Gardariki, 2006. S. 37 ..

Thus, municipal control can be classified into different kinds by areas of management (budgetary, environmental, land, forestry, etc.), by levels of regulatory regulation (established by federal laws, laws of constituent entities of the Russian Federation, charters and other municipal legal acts), by the nature of competence (within their own and delegated competencies, other types of competencies enshrined in Part 2, 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 particular principles. The general principles of control are based on its socio-political aspects, while 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 site;
- 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 implementation 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 / N. I. Glazunova; State. un-t ex. - Moscow: Prospekt, 2008. S. 56 ..

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

Rice. 2. Principles of control in the system of municipal government 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 exercise 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 subdivisions 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 governments 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 essential feature Burtsev V.V. should be taken as the basis of the typology. 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 power and legal basis. Taking into account these features, we single out the types of municipal control:

on the 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 municipality, the requirements of federal and regional legislation);

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

on the legal basis (the provision for 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 its brief summary. When considering the types of municipal control on the basis of the subject, legal relations arising in the course of the exercise of power should be classified as municipal legal.

However, when considering on the basis of the object of control, it turns out that municipal control can be carried out within the system of local governments, within the scope 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, ecological;

Thirdly, forest control,

Fifth, the implementation of entrepreneurial activities;

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

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

Municipal control over their work is carried out by specialized authorities. 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 charters of municipalities.

What is municipal government?

This system of power acts on behalf of citizens and in their interests. Therefore, the population has the right to apply to 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 in control of their work. They operate at the federal, regional and territorial levels.

Municipal power is a type of public relations that affects the activities of other objects, changes and normalizes it to the goals and rules that are established within the framework of state policy.

Federal level

The executive and administrative authorities of special powers include the Russian Federation, the Treasury of Russia, the Federal Tax Service, the Ministry of Finance, the State Customs Committee, central bank. These structures exercise 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, federal government bodies. The authority of this structure includes monitoring the execution of budget items.

The Federal Treasury is a centralized system of bodies that ensures the organization, implementation of execution and control over the execution of the budget on the accounts of the Treasury, based on the principle of cash unity. The Treasury operates territorially. Its responsibilities include accounting for cash transactions related to the receipt, storage and spending Money federal budget. And also his work includes the establishment of the regime of bank accounts, the sorting of 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 inspection 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 the legislation on taxes and fees.
The legality of the amount of accruals, the timeliness and completeness of their enrollment, in accordance with a codified legislative act.
special kind financial transactions, which consists in the purchase or sale, as well as other transactions with currency values. As a rule, they are made 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 public service has the right to act both directly and through the federal executive authorities "on the ground". Rosfinnadzor controls:

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

Federal Customs Service

Customs is considered to be a trusted federal government agency 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 supervision over the implementation of currency legislation in the implementation of foreign exchange transactions, the elimination of 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 public policy;
regulatory and legal regulation;
coordination of the functioning of the specified sphere of other executive structures.

What is the concept of municipal control?

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

The register of types of municipal control includes:

Processing of documents.
Inspection of structures, houses, premises, territories and cargo.
Selection of copies of objects of nature, their study, research.
Carrying out an investigation, which is aimed at identifying the causes and results of the damage caused.

For this, there are various forms municipal control checks are:

preparatory;
real;
coming.

Supervision is designed for constant monitoring of the implementation of mandatory instructions, analysis and forecast of compliance with the requirements of regulatory legal acts both by citizens and legal organizations.

Classification

The types of municipal control should be distinguished. This:

on-farm;
intradepartmental.

The second concept is carried out by the state administration bodies in a separate field of activity, as well as by other structures related to responsible institutions. On-farm financial supervision is performed special services within the same enterprise. The main types of state and municipal control are determined. This:

budgetary;
environmental;
legal.

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

control

The implementation of municipal control in the service sector includes:

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

The execution of supervision is guaranteed by the distribution of contacts of the necessary structures in places accessible to people. In certain situations, dishonest provision of services will lead to increased complaints to the relevant supervisory authorities. At the same time, it is important that claims are not submitted to the enterprise providing low-quality services, but to the controlling this area organization. This will ensure that contractors provide adequate account of the effectiveness of services to residents. The level of satisfaction of the population is established by conducting social surveys among citizens. And also the methods of supervision include scheduled and unscheduled inspections. This method studies the quality of cleaning the territory and landscaping courtyards, compliance with the schedule of public transport, and much more.

Environmental supervision

The state provides for various forms of municipal control of legal entities in environmental activities. Territorial competent authorities and politicians should assist the public, 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 rules of law 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 the health of society, to eliminate electromagnetic fields in the recreation area. Control involves both scheduled and unscheduled inspections, as well as sampling for examination. Of particular importance in the implementation of supervision is the appeal to the population. Each claim or written statement is recorded in the prescribed manner. If problems are found, the perpetrators are held accountable.

Municipal land supervision

In addition to state oversight, there are other forms of accounting in the field of land ownership. Particular importance is attached to municipal land control. 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 land allotment in settlements is assigned to local self-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 is exercised only in relation to land use.

The possibility of introducing supervision in the process of protecting land holdings by the local government 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 performance of various organizations and the population the following nuances:

a certain system of land use according to their specific purpose;
conditions for the protection of the use of land;
time intervals for the mastery of territories, when they are fixed in regulatory documents;
the order of construction, which is established in relation to the operation of land plots;
introductions for the implementation of instructions regarding the use of land holdings and the elimination of offenses that were identified during land use, made by civil servants;
restrictive measures for the use of land ownership provided by the municipal authorities, which are carried out for the benefit of public interests or to ensure the state security of the population.

Internal municipal control is considered an integral part of the management over As a rule, it is carried out within certain federal competencies, which are distributed among the relevant territorial services. Supervisory activities are carried out to detect violations and illegal actions that cause damage, and also help to bring the perpetrators to justice.

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