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Table of contents
- Introduction
- Conclusion
- List of used literature
Introduction
Relevance... The practice of state and municipal management shows that the control function is still not sufficiently researched, despite the fact that managers at different levels begin to exercise the control function from the very moment when they formulated the goals and objectives of the organization.
Effective management control is created on the basis of its connection with the strategic planning process. It ensures that strategic plans are being monitored so that managers can determine how well those plans are being implemented and where changes or regulatory actions need to be made. Control as a function of management and as a specific kind of activity has a complex structure and manifests itself in various aspects, which determines the different characteristics of its concept. Currently, there are a large number of definitions of the concept of "control", "control function", "control concept" both by domestic and foreign authors. For example, Rusinov F.M. gives the following definition of control. "Control - as the main function of management - combines the types of management activities associated with the formation of information about the state and functioning of the control object (accounting), the study of information about the processes and results of activities (analysis), work on diagnostics and assessment of development processes and achievement of goals, efficiency strategies, successes and failures in the use of tools and methods of management. "
R.I. Krinitskiy considers control as "a process of monitoring and checking the production and financial and economic activities of enterprises, carried out by the relevant management entities in order to identify deviations from the established parameters of this activity, to eliminate and prevent negative phenomena and trends.
A well-known expert in the field of control E.A. Kocherin views control as "the final stage of the management process, the core of which is the feedback mechanism."
Parakhina V.N., Maksimenko L.S., Panasenko S.V. consider that control helps to ensure that the actual results obtained are as close as possible to the required or desired. According to Bolshakov A.S. and Mikhailova V.I., “control is a management function that plays a stabilizing role in the control loop.
Analyzing the statements of only the above domestic authors, we can conclude that control is the most important function of management, which provides the ability to manage the activities of society and its organizations, as well as the socio-economic relations that are developing in it.
Practice shows that in the system of state and municipal administration, the control mechanism is a form of implementation of the feedback mechanism. It is known that effectively managing at any level means acting purposefully, striving to achieve the set goal, and therefore a control mechanism is an integral part of the management mechanism. As a result of well-organized control, a feedback is carried out between the object of management, represented by enterprises, organizations and firms, and the subject of management, representing the state and municipal apparatus.
The control mechanism operates at all stages, in all subsystems of state and municipal administration.
The effectiveness of the functioning of the control system largely depends on the effectiveness of the control mechanisms. All this indicates that control is given a key place in the system of state and municipal administration.
Purpose of the study - consider the types and principles of control in the system of municipal government.
Research objectives:
Consider the importance and types of control in the municipality.
Analyze the principles and methods of control in the municipality.
Determine the features of public control in the municipality.
To study the concept and forms of coordination in the activities of regional and municipal authorities.
Object of study - the fundamental characteristics of the activities of municipal government.
Subject of study - control in the system of municipal government.
Theoretical basis This work was based on the works of such authors as: Knorring V.I., Gomola A.I., Gomola I.A., Borisov E.V. and others.
Research methods: literature analysis, observation.
Work structure: the work consists of an introduction, two chapters, a conclusion and a bibliography.
Chapter 1. Control system in the municipality
1.1 The meaning and types of control in the municipality
Control serves as one of the components of the management cycle, acting as an element of feedback, signaling the subject of control about the results of his impact on the object. Control in a municipality means checking the compliance of the quantitative and qualitative characteristics of objects and processes with the established (planned, regulatory) requirements of F.Zh. Surkin. Introduction to the specialty "State and Municipal Administration": Textbook. - SPb .: Peter, 2008 .-- p. 86.
This control 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 a municipality is associated with the uncertainty inherent in any management decision. There is always a time gap between the planned and real development of the situation, which 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 with the expected. As a result of control, not only shortcomings in the implementation of the decisions made, but also shortcomings in the decisions themselves can be identified.
Often, the results of control are the basis for the heads of local self-government bodies to adjust previously adopted plans and decisions.
There are different classifications of types of control in municipal management (Fig. 1).
The most important is the division of control into external (state), internal, carried out by local governments, and public.
In terms of duration, control can be periodic or continuous.
Continuous monitoring is usually associated with the use of technical controls.
Figure 1. Types of control in the municipality
But the scale of control can be general and specific (detailed). General control is carried out on the basis of knowledge about deviations from the control figures Chirkin V.E. The system of state and municipal government: Textbook. - M .: Norma, 2009 .-- p. 146.
With private control, the controller considers all the little things, details, checks every step of the performer.
According to the time factor, control is subdivided into preliminary, current (intermediate) and final. Preliminary control is carried out before the start of work. Their compliance with the established requirements, rules and available resources is monitored: human, material, financial. Current or intermediate control is carried out in the course of the direct implementation of the adopted plans and decisions and is based on comparing the actual results of work with those planned. It allows you to establish the outlined deviations in the course of work and make corrective decisions. Final control is carried out after completion of the work. At this stage, there is no opportunity to influence the progress of work, but the results of the control are taken into account when carrying out subsequent work.
In terms of form, control is divided into control of documentary data, hearing reports from managers and executors of work, interviews with them.
On the subject, control of current results, control of the execution of administrative documents, control of the activities of structural divisions and services are distinguished. Monitoring of current results is based on assessing the degree of achievement of the set goals. Control over the execution of administrative documents includes control over the precise interpretation, observance and execution of the requirements established by these documents. Monitoring the activities of municipal government structures is a check of goals, tasks, functions, organizational structure, working methods, professional qualities of employees Kail Ya.Ya. The system of state and municipal government: Textbook. - Rostov-on-Don: Phoenix, VolSU, 2009. - p. 143..
The main components of the control process:
development of standards and criteria by which control is carried out (if such have not been established earlier);
comparison with these standards and criteria for real results;
taking corrective action.
1.2 Principles and methods of control in the municipality
When organizing a control system in a municipality, it is advisable to adhere to the general and specific principles shown in Fig. 2. General principles of control are based on its socio-political aspects, and private ones reflect the organizational and technical side.
Figure 2. Principles of control in the municipal formation system
Control methods include:
analysis of documents characterizing the object of control, work plans, reports, decisions, etc .;
reports of officials at meetings;
examination of objects of control on site;
certification of employees for compliance with their positions.
Control should be timely and flexible, focused on solving the tasks assigned to the organization.
Continuity of control is ensured by a specially developed system for monitoring the progress of work and decisions made. For more effective control over the implementation of a large number of work and decisions made, it is advisable to use tools such as network and strip charts, Gantt charts, matrix schedules, etc. Khalikov M.I. The system of state and municipal government: Textbook. - M .: Flinta, MPSI, 2008 .-- p. 209.
The effective functioning of the municipal control system is impossible without modern computer technology and modern support systems and support for the process of developing (making) management decisions.
Many local administrations have computerized their control, for which information about each decision put under control is entered into a databank and appropriate programs for working with this bank are created. The automated document execution control system significantly increases the efficiency of management, allows you to receive information about the progress of document execution at any time.
1.3 System and bodies of municipal control
Internal control in a municipality is subdivided into:
representative, carried out by representative bodies and control bodies of the municipal formation created in accordance with the Federal Law of 2003;
administrative, carried out by the leadership of the administration and its structural divisions.
The representative body of the municipality, in accordance with the Federal Law of 2003, is endowed with exclusive powers to control the implementation by bodies and officials of local self-government of powers to resolve issues of local importance. The main objects of control by the representative body are control over the observance of the rights of citizens on the territory of the municipality, the implementation of local plans and development programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of a representative body, committees or commissions may be created, aimed at performing control functions.
An important component of representative control is control over the use of budget funds and over 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), the 2003 Federal Law provides for the creation of a special control body of the municipality for these purposes.
The control body of the municipality (the Chamber of Control and Accounts, the Audit Commission, etc.) is formed either at the municipal elections, or by the representative body of the municipality in accordance with its charter. The powers of the control body 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 control over compliance with the established procedure for the management and disposal of property in municipal ownership. The results of inspections carried out by the control body of the municipality are subject to publication (disclosure). Bodies and officials of local self-government are obliged to submit to the control body of the municipality, at its request, the necessary information and documents on issues related to their competence Chirkin V.E. The system of state and municipal government: Textbook. - M .: Norma, 2009 .-- p. 149..
The current Federal Law of 1995 also provided for the representative body of the municipality with the corresponding control powers, but the mechanisms and procedures for their implementation were not established.
The deputies practically did not have the opportunity to oppose the inappropriate use of budget funds. They often lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law of 2003, the creation of competent municipal control bodies, and the provision of publicity of the results of inspections make it possible to radically improve the system of representative control in the municipality.
Administrative control is carried out by the executive bodies of the municipality in various forms. Heads of structural divisions of the administration are required to monitor the actions of subordinates for the legality of their actions, necessity, expediency and effectiveness. This form of control includes the right to give orders, orders, instructions, change or cancel decisions made by subordinates. In the text of each decision taken, those responsible for the execution, the deadlines for execution and the person responsible for monitoring the execution must be indicated. General control over the execution of decisions in the administration is usually carried out by the chief of staff.
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 authorities by all citizens, enterprises and organizations located in the subordinate territory.
1.4 Public control in the municipality
Municipal power is elected by the population, acts on its behalf and in its interests, and cannot but be controlled by the population. Public control is exercised by citizens, public organizations and movements by contacting local authorities, state, judicial and other bodies. Public control makes it possible to identify illegal or detrimental actions of local authorities.
The 2003 Federal Law refers to the right of citizens to make individual and collective appeals to bodies and officials of local self-government, the obligation of the latter to ensure that citizens receive complete and reliable information on the activities of local self-government bodies, as well as the obligation to hold public hearings on a number of issues of local life. However, the Law does not say anything about the right of citizens to exercise control over the activities of bodies and officials of local self-government. Appeals, publicity, public hearings are important conditions for control, but not yet control itself. At the same time, the Federal Law on Environmental Expertise, the Urban Planning Code of the Russian Federation and the Land Code of the Russian Federation contain direct norms providing for public participation in the adoption of relevant decisions Kail Ya.Ya. The system of state and municipal administration: Textbook. - Rostov-on-Don: Phoenix, VolSU, 2009. - p. 156..
The charters of many municipalities provide for the right of citizens to participate in the discussion of draft city legal acts, draft plans and programs for socio-economic development of territories, budgets, to participate in meetings of a 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 self-government bodies are necessary on the widest range of issues both at the stage of developing plans and projects, and at the stage of their implementation.
Local administrations often have a negative attitude towards public control over their activities and are not oriented towards cooperation in this area.
The majority of municipal officials believe that the representative government is already performing these functions in relation to the executive branch, and the population can participate in this process only through their deputies (in particular, through deputy mandates). Public control presupposes something completely different - complete transparency and openness of local authorities: you just do what we (the residents) hired you for, and we will look after you.
In some cities, public control bodies (groups, committees, commissions) have already been created over the activities of bodies and officials of local self-government.
However, their legal status is not legally defined.
It is necessary to include in the charters of municipalities clauses on the forms of control of citizens over the activities of bodies and officials of local self-government and on specific mechanisms of public control.
Chapter 2. Coordination and control in the system of relations between regional and municipal authorities in the Russian Federation
2.1 The concept and forms of coordination in the activities of regional and municipal authorities
Coordination is the most important method of relations between organizationally non-subordinate subjects of management activity. As a type of management communication, it has an organizing character and is aimed at coordinating actions and uniting the efforts of those whose activities are coordinated. Coordination communication is based on the mutual interest of the subjects: even if there are different needs among the participants in the relationship, in the process of coordination, conditions are created for the formation of a common need to harmonize interests, which contributes to the development of a common interest. Coordination is mutual in nature: it is not only direct, but also feedback, i.e. both sides act as active actors. It is not by chance, therefore, that the coordination relations that arise between the governing bodies can be considered within the framework of the category of “cooperation” A. Odintsov, State and Municipal Management. Introduction to the specialty: Textbook. - M .: Examination, 2007 .-- p. 97..
Despite the important role of coordination in the system of relations between state and municipal bodies, this managerial category has not received an appropriate legal consolidation at the federal level. The Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" dated 28.08.95 No. 154-FZ uses this term only to characterize the relations of local authorities with non-municipal economic entities (clause 2 of Article 32) and horizontal ties arising between municipalities in the creation of associations and unions (clause 1 of article 10). As for the relations "government body - local government body", the federal legislator prefers to use the category "assistance" to characterize them (Article 9) The regional laws on local self-government already speak of coordination and cooperation more specifically, for example, in the Irkutsk Law on Local Self-Government, the principle of cooperation is named as fundamental in characterizing the interaction of regional and local authorities (Clause 1 of Article 73) Gomola A .I., Gomola I.A., Borisova E.V. Legal framework for state and municipal nogo management: a tutorial. - M .: Academy, 2009. - p. 112.
As you can see, in regional legislation, the coordination forms of interaction between executive bodies of state power and executive bodies of local self-government (i.e. bodies of regional and municipal government in a narrow special sense) are considered in the general context of the relationship between regional and municipal bodies. This also explains the fact that the review below analyzes the forms of coordination in the system of relationships not only between executive bodies, but also others. Without such a general approach, it is impossible to understand and assess the place of coordination ties in the system of regional and municipal government bodies.
An analysis of federal and regional legislation, as well as management practice shows that the coordination ties that develop between regional and local authorities are implemented in the following forms:
1. Information exchange. This form of coordination concerns almost all spheres of relations between state authorities of the constituent entities of the Federation and local self-government bodies. However, the regional legislator usually attaches particular importance to mutual information about the adopted legal acts. In this regard, the Irkutsk Law on Local Self-Government establishes the obligations of regional and local authorities in sending them to each other within the established time frame of the adopted acts (Article 78).
2. Conducting by public authorities of consultations with local authorities. This form of coordination is also enshrined in the European Charter of Local Self-Government *, which says: “it is necessary to consult with local governments, as far as possible, in a timely manner and in an appropriate manner in the planning process and making any decisions directly related to them” (paragraph 6 of article 4 ). The methods and procedure for conducting such consultations can be quite diverse: participation of representatives of local self-government in meetings of regional government bodies; submission by a regional body of an issue for discussion at a meeting of a local self-government body; holding a coordination meeting with the participation of representatives of interested local authorities; discussion of the issue at a meeting of a joint working or consultative and advisory body operating under the regional government; organization of consideration of the issue by associations of municipalities, etc. Regional laws do not contain a specific list of ways to consult with local governments on issues affecting their interests, being limited to only the most general guidelines. For example, paragraph 4 of Article 78 of the Irkutsk Law states that “the regional state authorities discuss with local authorities legal acts on local self-government issues adopted within the competence of the regional state authorities.” The Sverdlovsk legislator already indicates more specifically that that “the executive bodies of state power of the Sverdlovsk region, when making decisions concerning municipalities, consult with them and take into account their proposals” (clause 3 of article 45 of the Sverdlovsk Law on Local Self-Government). State and municipal administration. Crisis management. Personnel Management. Management: Textbook / Edited by A.V. Surin. - M .: KDU, 2008 .-- p. 152.
3. Coordination of regulations or actions. This form is implemented both within the direct (state authorities of the constituent entities of the Federation agree on acts and actions of local self-government bodies) and feedback (the local authority “gives the go-ahead” to the actions or decisions of state bodies). For example, in accordance with the Russian by urban planning legislation, territorial integrated schemes of urban planning for the development of territories of the constituent entities of the Russian Federation and parts of territories of the constituent entities of the Russian Federation are developed and approved by the state authorities of the constituent entities of the Russian Federation in agreement with the interested local government bodies, and territorial integrated schemes of urban planning for the development of territories of municipalities, master plans of urban and rural settlements - by the relevant local government bodies in agreement with the interested executive authorities of the Russian Federation and the subjects. local authorities to coordinate with local self-government bodies measures related to possible changes in the environmental, radiation, demographic, epidemiological and epizootic situation are contained, for example, in the Yakut Law on Local Self-Government (clause 4 of article 13). Compared to the previous form of coordination, “reconciliation” is a more “effective” form, as it involves a legally binding decision. The absence of such a decision (ie, agreement) can serve as an obstacle to making a legal act or action binding. however, the legal nature of this “agreement” is not yet fully clear.
4. Coordination by local governments of the appointment of certain state officials on the territory of the municipality. We are talking about the heads of the territorial subdivisions of those federal and regional executive bodies whose activities are in one way or another connected with the solution of issues of local importance. For example, in accordance with the Regulations on the State Committee for Environmental Protection of the Irkutsk Region, as agreed by the governor's order of 6.01.98 No. 3-r, the appointment to the post, as well as the dismissal of the heads of local environmental authorities, is carried out by the Chairman of the State Committee for Nature Protection of the Irkutsk Region in agreement local governments (clause 14.3). The participation of local self-government bodies in the appointment of the heads of these structures is of great importance, since it allows from the very beginning to organize the coordinated work of state and municipal bodies in the field of environmental protection: after all, “participation in environmental protection in the territory of a municipality” refers to issues of local importance (subparagraph 29, clause 2, article 6 of the Federal Law on local self-government.) At the same time, this form of coordination has not yet received proper development in management practice.
5. Conclusion of contracts (agreements). The conclusion of agreements between state authorities of a constituent entity of the Federation and local self-government bodies as a form of coordination and cooperation has become quite widespread, not only in regional but also in federal legislation. So, for example, in accordance with the above-cited Town Planning Code, the procedure for the participation of a constituent entity of the Federation in the implementation of a territorial integrated scheme for urban development of a municipal formation, as well as in the implementation of a master plan for a settlement, is determined by the constituent entity of the Russian Federation "by agreement with the relevant local government bodies" 34, clause 10, article 35). As for regional laws, they, as a rule, at least in general form indicate the possibility of concluding agreements on cooperation both between municipalities (horizontally) and between local governments and public authorities (vertically) Gomola A.I. ., Gomola I.A., Borisova E.V. Legal foundations of state and municipal government: Textbook. - M .: Academy, 2009. - p. 125..
6. Conducting conciliation procedures to resolve differences. All regional laws in one way or another mention conciliation procedures as a form of coordination of actions of regional and local authorities to resolve emerging differences, which can be used before the parties go to court. Conciliation procedures are discussed both in general terms and in relation to the solution of specific issues. For example, the Irkutsk Law is especially concerned with conciliation procedures related to the determination of the optimal boundaries of municipalities (part 1 of article 9). Conciliation procedures involve a whole range of measures - the creation of conciliation commissions; holding consultations, meetings with the participation of representatives of the disputing parties, etc.
7. Creation and operation of joint bodies. We are talking about bodies consisting of both representatives of state authorities and local self-government. This form is implemented both during conciliation procedures or consultations, and “to resolve other issues, develop and implement long-term plans and programs, organize constant interaction of regional and municipal bodies.” These are coordination, consultative, conciliatory, advisory and other working bodies as temporary , and permanent.
8. Creation and operation of representative offices of local self-government (advisory bodies) under regional authorities. These bodies are by their nature consultative and advisory, they consist only of representatives of local self-government, however, their work is organized by the bodies of regional government, under which they act. The Irkutsk Law on Local Self-Government mentions in this regard councils of chairmen of representative bodies of local self-government, councils of heads of municipalities (councils of mayors). Various options for organizing such bodies are allowed - as independent associations of local self-government bodies or as associations “under the regional government bodies” - the governor and the Legislative Assembly (clause 1 of article 21).
9. Right to Petition. Bodies and officials of local self-government have the right to send proposals and other types of appeals to government bodies of the constituent entities of the Federation. These appeals, in accordance with clause 1 of article 45 of the Federal Law on Local Self-Government, are subject to mandatory consideration by the relevant authority. Moreover, regional laws usually specifically stipulate the obligation of state bodies to give a reasoned response to an appeal and consider it within the statutory period (for example, thirty days) V.I. Knorring. Fundamentals of State and Municipal Administration: Textbook. - M .: Examination, 2005. - p. 137.
10. The right to legislative and law-making initiatives of local self-government bodies. This right is a special form of exercising the right to appeal and therefore is usually enshrined separately in federal and regional legislation. According to clause 2 of article 45 of the Federal Law on local self-government, representative bodies of local government have the right to initiate legislation in the legislative (representative) body of a constituent entity of the Russian Federation. Regional laws usually grant this right also to heads of municipalities. Finally, representative bodies of local self-government and elected officials have the right to apply to legislative and executive bodies of state power with the initiative to adopt not only laws, but also other normative legal acts within the competence of the latter. This right has found, for example, consolidation in Article 77 of the Irkutsk Law on Local Self-Government.
2.2 The concept and forms of control of regional government bodies over local government bodies
State control over local self-government is carried out both at the federal and regional levels of government and, according to the subject of control activities, can be subdivided into the following types:
control over the observance of laws on local self-government, carried out by legislative (representative) bodies of state power - respectively, of both the Federation and its subjects;
control of federal and regional executive authorities over the legality of local self-government;
prosecutor's supervision over the observance of legality in the activities of bodies and officials of local self-government;
judicial control;
control exercised by other independent state bodies.
Each of the listed types of control over local self-government has its own specifics, its own “set” of forms or tools, which is due to the peculiarities of the status and powers of state authorities carrying out control activities. In this regard, control by federal and regional executive authorities of both general and special competence can be characterized as administrative. In a broad sense, prosecutorial supervision can also be considered a kind of administrative control, since the system of prosecutorial bodies by the nature of their functions, powers, organizational structure, and methods of activity forms a kind of "subsystem of executive authorities." Without going into the details of administrative control (including prosecutorial supervision) at the federal level, let us consider the features of the content and forms of implementation of administrative control over local self-government, carried out by the regional authorities Knorring V.I. Fundamentals of State and Municipal Administration: Textbook. - M .: Examination, 2005. - p. 146.
This control is primarily of a legal nature and is an audit of the implementation of laws and other regulations by municipal authorities. In accordance with paragraph 2 of Article 8 of the European Charter “any administrative control over the activities of local governments, as a rule, pursues only the goal of ensuring compliance with the rule of law and constitutional principles”. In a broad sense, within the framework of legal control, one should also consider the forms of participation of regional authorities in bringing bodies and officials of local self-government to legal (and especially to state legal) responsibility. In this regard, it seems quite natural to present the issues of responsibility of local self-government bodies and control over their activities in one chapter - as is done in Chapter 7 of the Federal Law on Local Self-Government. Many regional laws on local self-government have adopted this approach to consolidating the issues of control and responsibility.
At the same time, the very forms of legal control over local self-government on the part of regional government bodies have not received systematic consolidation in the legislation of the subjects of the Federation. This also explains the insufficient elaboration of these forms in practice. Summarizing the principles of relations between regional and municipal bodies laid down in the legislation, we can single out the following forms that do not contradict the legislation and the nature of legal control, which can be used by regional government bodies in order to achieve these tasks:
registration of a regulatory legal act of local self-government: we are talking about the charters of municipalities, the registration procedure for which is established by the constituent entities of the Federation; the latter, thus, have the right to independently determine the body that will carry out such registration, and, accordingly, assign the registration function to a specially authorized executive body of the subject of the Federation;
coordination of a regulatory legal act of local self-government;
approval of normative legal acts of local government bodies;
appeal against a legal act of local self-government (actions of a body or official);
suspension of powers of a local government body (official).
A slightly wider range of tools is provided by a different type of administrative control - control over the implementation of transferred state powers by municipal bodies, which can be characterized as sectoral (subject). As a result of such control, both the legality and the efficiency and expediency of the activities of municipal authorities are assessed. According to paragraph 2 of Article 8 of the European Charter of Local Self-Government, already cited above, “administrative control may also include control over expediency carried out by higher authorities in relation to the tasks entrusted to local governments”.
The forms of sectoral control are usually enshrined not only in general regional laws on local self-government, but also in special laws of the constituent entities of the Federation on the procedure for vesting local self-government bodies with certain state powers. So, for example, the Law of the Irkutsk region "On the vesting of local self-government bodies with certain state powers of the Irkutsk region" dated 9.10.98 No. 42-03 provided for the following forms of control over the implementation of the delegated powers:
requesting the necessary information related to the implementation of state powers (Article 20);
hearing reports of heads of executive bodies of local self-government (Article 20);
conducting inspections of the intended use of objects of regional property and financial resources transferred to local governments (Article 21);
suspension of legal acts of local self-government bodies, adopted in violation of the legislation on the implementation of certain regional state powers, until a court decision is made (Article 19).
As sanctions for non-fulfillment or improper fulfillment of state powers that can be applied to local self-government bodies by public authorities, the following are called: compensation for damage by local self-government bodies caused as a result of misuse of objects of regional property and transferred funds (Article 17) and seizure certain state powers (Articles 12, 13) Roy OM The system of state and municipal government: Textbook. - SPb .: Peter, 2007 .-- p. 158..
2.3 State guarantees of the rights of local self-government, responsibility of bodies and officials of local self-government, control of their activities
In accordance with the Federal Law of 2003 (Article 3), federal bodies of state power and bodies of state power of the subjects of the Russian Federation provide state guarantees of the rights of the population to exercise local self-government.
These rights may be limited by federal law only to the extent necessary in order to protect the constitutional order, morality, health, rights and legitimate interests of citizens, to ensure the country's defense and state security.
The system of state guarantees of the rights of local self-government includes general and special guarantees. General is understood as legal norms that guarantee the observance of certain rights. Examples of general guarantees include such legislative provisions as the inadmissibility of resolving issues about the territories and boundaries of municipalities without taking into account the opinion of the population, the inadmissibility of local self-government by state authorities, social guarantees for municipal employees, the right to create associations and unions of municipalities, the right municipalities on their own symbols, etc.
Special (legal) guarantees determine the possibility of legal protection of general guarantees, i.e. specific mechanisms of judicial and other protection of those rights and powers of local self-government, which are covered by general guarantees.
Article 11 of the European Charter of Local Self-Government proclaims that local self-government bodies should have the right to judicial protection in order to ensure the free exercise of their powers and comply with the principles of local self-government enshrined in the country's constitution and legislation. Citizens, bodies and officials of local self-government have the right to bring claims to a court or an arbitration court for the invalidation of acts of bodies of state power, public officials, other bodies and officials of local self-government.
The issue of judicial protection of the rights of local self-government cannot be resolved without the reform of the judicial system, which cannot cope with a huge number of cases arising in the practical application of legislation on local self-government. Many judges do not have the proper qualifications in municipal law, therefore, within the framework of the reform of the Russian judicial system, it seems appropriate:
create statutory (constitutional) courts in all constituent entities of the Russian Federation, and collegia on state and legal issues in courts of general jurisdiction of constituent entities of the Russian Federation;
to introduce specialization of judges in municipal law;
systematically generalize judicial practice in cases of local self-government rights Mukhaev R.T. The system of state and municipal government: Textbook. - M .: Unity-Dana, 2010 .-- p. 162..
Along with the guarantee of rights, the Federal Law establishes the responsibility of bodies and officials of local self-government for their actions. Responsibility in this case is understood as the onset of unfavorable legal and other consequences for these bodies and officials for the unlawful decisions they make, failure to perform or improper performance of their duties and functions. The law provides for three types of responsibility of local government bodies and officials:
before the population of the municipality;
before the state;
in front of individuals and legal entities.
Responsibility to the population arises as a result of actions or inaction of bodies and officials of local self-government, which led to the loss of confidence in them on the part of the population. The result may be an early termination of the powers of elected bodies and officials and other measures determined by the charter of the municipality.
Responsibility to the state occurs in the event of violation by local authorities and officials of the Constitution and laws of the Russian Federation and the constituent entities of the Russian Federation, the charter of the municipal formation. At the same time, responsibility for the exercise of certain state powers by local self-government bodies occurs only to the extent that they are provided by the relevant state authorities with material and financial resources.
The 2003 federal law provides for a special procedure for implementing the responsibility of local government bodies and elected officials to the state. The legislative body of the constituent entity of the Russian Federation in relation to the representative body of local self-government, and the head of the supreme executive body of the constituent entity of the Russian Federation in relation to the elected head of the municipal formation have the right to early termination of the powers of the latter. This is possible if the court recognizes the inconsistency with the legislation of the normative acts adopted by the indicated bodies and officials of local self-government, and the committed illegal acts are not canceled by them within the prescribed time frame after a written warning.
The 2003 federal law also provides for the possibility of temporary exercise of certain powers of local self-government bodies by state authorities of the subjects of the Russian Federation. Such a situation may arise if, as a result of decisions, actions or inaction of local self-government bodies, the municipality turns out to be insolvent, or if in the exercise of state powers by local self-government bodies, inappropriate spending of budget funds received through subventions is allowed. A violation of the current legislation must be established by a court.
Responsibility of bodies and officials of local self-government to individuals and legal entities occurs when they violate someone's legal rights and interests, cause property and moral damage, failure to comply with the terms of business contracts and agreements, etc.
Responsibility in this case occurs in accordance with civil law. Without interfering in the solution of issues of local importance, the state at the same time cannot but control the bodies and officials of local self-government.
The principles and limits of control are determined by Article 8 of the European Charter of Local Self-Government. According to them, any administrative control must:
be carried out only in the forms and cases provided for by the constitution or law;
intended only to ensure the rule of law and constitutional principles;
be carried out in such a way that the degree of intervention of the supervisory authority is commensurate with the importance of the protected interests
These principles do not exclude state control over the implementation by local self-government bodies of the state powers delegated to them.
General supervision over the observance of legislation by local authorities and officials is entrusted to the Prosecutor's Office of the Russian Federation. In case of revealing municipal legal acts contrary to the law, the prosecutor of the corresponding level is obliged to bring a protest against these acts to the body or official that adopted them. The protest is subject to consideration within 10 days or at the next regular meeting of the representative body of local self-government. If the protest is rejected, the prosecutor has the right to apply to the court.
Compliance with the legislation of the charter of the municipality is controlled by the justice body, which is responsible for registering the charter.
The authorized bodies of state power control the exercise by bodies and officials of local self-government of certain state powers transferred to them.
Control over the activities of bodies and officials of local self-government in certain areas of municipal activity is carried out by special state control bodies: financial, sanitary and epidemiological, land, environmental (they even have their own prosecutor's office), water, fish, forestry and other control and supervision.
Within the framework of their competence, the supervisory authorities are entitled to:
to send recommendations and methodological materials to the bodies and officials of local self-government on solving the tasks assigned to them;
upon detection of violations or non-fulfillment of tasks and obligations assigned to local governments, send them appropriate instructions;
issue and send to the bodies and officials of local self-government notices of objection to their decisions and actions (inaction) and recommend, based on considerations of expediency and efficiency, within a certain period of time to cancel or change these decisions and actions (inaction);
to make in cases where local self-government bodies, local self-government officials do not fulfill the recommendations of the state special supervision body within the established time frame, submissions to the prosecutor's office.
Bodies of state special supervision do not have the right to interfere in the affairs of the local community outside of their competence. They also do not have the right to give orders to bodies and officials of local self-government to solve local problems.
The financial control bodies included in the system of the Ministry of Finance of the Russian Federation exercise financial control over the targeted spending of budget funds.
Judicial control is designed to ensure legality, impartiality and fairness. It is the most formalized, is built exclusively on legal arguments and is carried out by all types of courts. Judicial control in relation to local self-government bodies is necessary in order to protect citizens and legal entities from mistakes and illegal decisions of these bodies. Decisions made by direct expression of the will of citizens, decisions and actions (inaction) of bodies and officials of local self-government may be appealed to a court or arbitration court in accordance with the procedure established by law. Mukhaev R.T. The system of state and municipal government: Textbook. - M .: Unity-Dana, 2010 .-- p. 201.
The most common cases of judicial appeal against decisions of local governments are the introduction of various local taxes and fees that are not provided for by legislation, restrictions on the import or export of certain goods (for example, alcoholic beverages), violations observed during the privatization of municipal property, the allocation of land for development, etc. .P. Individuals and legal entities whose legal rights are violated by decisions of bodies and officials of local self-government, as well as prosecutors if their protests are rejected, act as plaintiffs in the courts.
Conclusion
Having considered the topic of our research, we can draw the following conclusions.
In practice, an important role is assigned to state control and supervision of local government bodies. Without interfering in the solution of local issues, the state at the same time cannot but control the activities of bodies and officials of local self-government. At the same time (according to Article 8 of the European Charter of Local Self-Government) any administrative control should be carried out only in the forms and cases provided for by the Constitution or law; intended only to ensure the rule of law and constitutional principles; be carried out in such a way that the degree of intervention of the supervisory authority is commensurate with the importance of the protected interests These principles do not exclude state control over the implementation by local self-government bodies of the state powers delegated to them. General supervision over the observance of legislation by local authorities and officials is entrusted to the Prosecutor's Office of the Russian Federation. In case of revealing legal acts of local self-government that contradict the law, the prosecutor of the corresponding level is obliged to bring a protest against these acts to the body or official that adopted them. The protest is subject to consideration within 10 days or at the next regular meeting of the representative body of the municipality. In case of rejection of the protest, the prosecutor has the right to apply to the court.
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The subjects of municipal control are a representative body, which, in our opinion, exercises general control over the observance and implementation of municipal legal acts by other bodies and officials of local self-government, as well as a specialized control body. The scope of his activities is determined by Art. 38 of Federal Law No. 131-FZ and Federal Law No. 6-FZ.
Federal Law No. 131-FZ provides for the possibility of forming a municipal control body. However, this Federal Law assigns to its competence only control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its execution, as well as control over the compliance with the established procedure for the management and disposal of property in municipal ownership, i.e. ... those types of control to which Federal Law No. 294-FZ does not apply.
In accordance with the provisions of the aforementioned Laws, 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 the management and disposal of property in municipal ownership.
Control activities can also be carried out by the heads of local self-government bodies in relation to their subordinate structural units, municipal employees and other employees.
Internal control in a municipality is divided into: - representative, carried out by representative bodies and the control bodies of the municipality created in accordance with the Law of the Year; - administrative, carried out by the leadership of the administration and its structural divisions. The representative body of the municipality, in accordance with the Law, is endowed with exclusive powers to control the execution by bodies and officials of local self-government of powers to resolve issues of local importance. The main objects of control by the representative body are the observance of the rights of citizens in the territory of the municipality, the implementation of local plans and development programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of a representative body, committees or commissions may be created, aimed at their implementation.
An important component of representative control is control over the use of budget funds and 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 following paragraph of my work. The law provides for the creation for these purposes of a special control body of the municipality.
The control body of the municipality (the Chamber of Control and Accounts, the Audit Commission, etc.) is formed either at the municipal elections, or by the representative body of the municipality in accordance with its charter. Its powers include control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its implementation, as well as compliance with the established procedure for the management and disposal of property in municipal ownership. The results of inspections carried out by the control body of the municipality are subject to publication (disclosure). Bodies and officials of local self-government are obliged to submit to the control body of the municipality, at its request, the necessary information and documents on issues related to their competence Pikulkin A. V. System of public administration: Textbook for universities. 3rd ed., Rev. and add. M .: UNITI-DANA, 2014.S. 92.
Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" On General Principles of Organization of Local Self-Government in the Russian Federation: Federal Law of August 28, 1995 N 154-FZ // SZ RF. 1995. N 35. Art. 3506. (Invalid). 1995 also provided for the corresponding control powers of the representative body of the municipality, but the mechanisms and procedures for their implementation were not established. The deputies practically did not have the opportunity to oppose the inappropriate use of budget funds. They often lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law "On General Principles of Organization of Local Self-Government in the Russian Federation" of 2003, the creation of competent municipal control bodies, ensuring the publicity of the results of inspections make it possible to radically improve the system of representative control in the municipality. On the general principles of organization of local self-government in the Russian Federation: Federal Law No. 6 October 2003. Access from the reference legal system "ConsultantPlus" ..
Administrative control is carried out by the executive bodies of the municipality in various forms. The heads of the structural divisions of the administration are obliged to monitor the actions of subordinates for the legality of their actions, necessity, expediency and effectiveness. This form of control includes the right to give orders, orders, instructions, change or cancel decisions made by subordinates.
In the text of each decision taken, those responsible for the execution, the deadlines for execution and the person responsible for monitoring the execution must be indicated. General control over the execution of decisions in the administration is usually carried out by the chief of staff.
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 subordinate territory Management theory / V.D. Citizens. - M .: Gardariki, 2006.S. 45.
Municipal supervision of work performance may include reviewing complaints, interviewing residents, direct observation and review of production records, and periodic comparisons of costs with those of other contractors and municipal services. The quality of many works is effectively controlled by the public. It is enough to place the necessary contact numbers in accessible places for residents, and the low quality of work (for example, garbage disposal) will immediately be expressed by an increase in incoming complaints. However, it is important that public complaints go to the municipal office first and not directly to the contractor. In this case, you can easily and cost-effectively keep track of the effectiveness of the contract. Some municipal services have forgotten this by widely disclosing the contractor's phone numbers to which they invite complaints. Residents' surveys can be effectively used as a tool to assess the degree of their satisfaction with the level of services provided by various services. Control methods can also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many works are effectively monitored through periodic random inspections, for example, the quality of cleaning the area, 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.
In the administrations of municipalities, structural units are also created, whose task is to ensure executive discipline in the local government system. Such divisions exercise internal control over the activities of other divisions of administrations, municipal enterprises and institutions. The subject of internal control is financial and executive discipline, as well as the fulfillment of the requirements of regulatory legal acts of the municipal formation On the approval of the Regulations on the Office of Protocol and Organizational Work of the Administration of Samara: Order of the Head of the Administration of Samara dated May 24, 2004 N 179-r. The document has not been published in this form. Access from the reference legal system "ConsultantPlus" ..
The status of the control body of the municipality is determined by Art. 38 of the Federal Law N 131-FZ. It can be given the organizational and legal form of a control and accounting chamber, audit commission or other body.
The composition of this body can be formed at the municipal elections or by the decision of the representative body of the municipality. Its objectives - to control the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, the report on its implementation, as well as monitoring compliance with the established procedure for the management and disposal of property in municipal ownership - are akin to the goals of the formation of the Accounts Chamber of the Russian Federation, but limited by the local budget and municipal property.
Based on the meaning of Part 4 of Art. 38 of Federal Law N 131-FZ, the object of interests of the control body is the activities of bodies and officials of local self-government. This provision removes the activities of the control body from the operation of Federal Law N 294-FZ, which cannot be said about the local administration and other local self-government bodies.
The structure of local administration and other bodies of local self-government are determined by each municipal formation independently in accordance with its charter. In practice, there are, for example:
departments of the town planning cadastre and supervision On approval of the List of officials authorized to draw up protocols on administrative offenses in case of failure to comply with the rules of improvement, cleanliness and order in the city of Saransk at construction sites, as well as adjacent territories: Order of the Head of the Administration of the urban district of Saransk dated December 15, 2006 city \u200b\u200bN 1386-p. The document has not been published in this form. Access from the sprav.-legal system "ConsultantPlus" .; services to the population and protection of consumer rights On the approval of the Regulations on the Department of Services to the Population and Protection of Consumer Rights of the City Administration: Resolution of the Head of the Administration of Ivanov dated March 6, 1995 N 159. The document was not published in this form. Access from the sprav.-legal system "ConsultantPlus" .; municipal construction control On the approval of the structure of the Administration of the municipal formation of the urban district "Syktyvkar": Decision of the Council of the municipal formation of the urban district "Syktyvkar" dated November 14, 2008 N 15 / 11-307 // Panorama of the capital. 2008.20 November .;
management of the consumer market On the structure of the Administration of the urban district "City of Ufa" of the Republic of Bashkortostan: Decision of the Council of the urban district "City of Ufa" of the Republic of Bashkortostan dated March 29, 2007 N 23/11 // Vechernyaya Ufa. 2007.4 April .; municipal environmental programs, monitoring and control On approval of the Regulation on the management of municipal environmental programs, monitoring and control: Resolution of the Head of the Vladivostok Administration of September 11, 2006 N 2206. The document was not published in this form. Access from the sprav.-legal system "ConsultantPlus" .;
departments of housing and communal services On further improvement of the management system of housing and communal services in Kazan: Resolution of the Head of the Kazan Administration of April 29, 2005 N 1001 // Kazanskie vedomosti. 2005. November 1 .;
inspection (Municipal Inspectorate On renaming the Inspectorate of Architectural and Construction Supervision of the Administration of the city of Stavropol into the Municipal Inspectorate of the Administration of the city of Stavropol: Resolution of the Head of the Administration of Stavropol dated August 30, 2002 N 6049. This document has not been published in this form. Access from reference-legal systems "ConsultantPlus"; Tver City Environmental Inspection), etc.
There are also such "exotic" municipal regulatory bodies as the municipal institution "Ufa City Veterinary Station" and even LLC "Department of Sanitary Control" On the preparation of enterprises for work in the winter 2008 - 2009: Resolution of the Head of Vladivostok dated September 10, 2008 city \u200b\u200bN 283. Access from the reference legal system "ConsultantPlus", operating in Vladivostok.
The listed and similar bodies are endowed by municipal legal acts with the authority to conduct inspections of the compliance of the activities of legal entities and individual entrepreneurs with the requirements established by acts of local government bodies, 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 Administration of Lipetsk dated March 6 2006 N 1117-r envisages, among the Department's functions, control over compliance with the legislation of the Russian Federation on urban planning, land management and other regulatory legal acts within its competence) Regulations on the Department of Urban Planning and Architecture of the Administration of Lipetsk: Order of the Head of Administration of Lipetsk dated March 6, 2006 N 1117-r, The document has not been published in this form. Access from the reference legal system "ConsultantPlus" .. Thus, the Main Directorate of Architecture and Urban Planning of the Administration of Kazan provides control over the implementation of the master plan of the city, the implementation of its integrated development, over the quality of construction and improvement of residential areas, industrial and recreational areas. His responsibilities include: implementation of constant supervision over the implementation of urban planning documentation; state control over the protection, restoration and use of monuments of history and culture; state architectural and construction supervision over the quality of construction and reconstruction of housing and civil and communal construction facilities for industrial and non-industrial purposes, etc. Regulations on the Main Directorate of Architecture and Urban Planning of the Kazan Administration: Resolution of the Head of the Kazan Administration 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 exercise 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 self-government bodies. However, in practice, these provisions are often not respected: non-governmental institutions 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 only involves participation in the implementation of control, but also with the authority to independently carry out checks. No less often, subordinate institutions are endowed with such permissive functions as registration, attestation, accreditation, confirmation of compliance, etc.
It is worth noting that this illegal practice is common at all levels of government: federal, regional and municipal. Even the most general analysis of the practice of federal control at the level of decrees of the Government of the Russian Federation, without taking into account the level of individual departments, makes it possible to identify about a dozen cases of directly exercising control powers of the Federal State Institution (technical supervision of ships carried out by the Federal State Institution "Russian Maritime Register of Shipping", varietal and seed control, carried out by the Federal State Institution "Rosselkhoztsentr", etc.)
Unfortunately, it can be stated that the adoption of Federal Law No. 294-FZ not only did not exclude cases of legislative granting of control functions to the Federal State Institution, but also gave rise to specific legislative activities aimed at consolidating new control and supervisory powers for the Federal State Institution. Moreover, this negative practice is also consolidated 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 vesting officials of federal institutions and enterprises with the preparation of protocols.
The number of cases of control by state institutions of the constituent entities of the Russian Federation is no less. As examples, we can cite state control in the field of environmental protection (for example, the Leningrad Regional State Institution "State Ecological Inspectorate of the Leningrad Region") See Municipal Administration: A Reference Guide / V. V. Ivanov, A. N. Korobova. M .: INFRA-M, 2012. S. 77., state control over compliance with the requirements of the legislation in the implementation of transportation of passengers and baggage by transport (State institution of the Moscow region "Administrative and transport inspection of the Moscow region").
There are cases of municipal control by municipal institutions, in particular, MU "City Inspection for Housing and Communal Services and Improvement" of Kursk, MU "Administrative and Technical Inspection" of the Municipal Formation "Maykop City", MU "Property and Land Relations Department the city of Gorno-Altaysk ", etc.
An analysis of the practice of implementing the law shows that the list of bodies exercising municipal control is quite wide. In a number of municipalities, the Administration of the municipal formation is named as the body of municipal control. In other municipalities, control bodies are its structural divisions (committees, departments, 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 Municipal Formation "Maykop"), management (MU "Department of Property and Land Relations of the city of Gorno-Altaysk ").
In conclusion of the second chapter of the course work, we summarize it briefly. Thus, the author found that in connection with the separation of forms of ensuring the rule of law, established in the current legislation, in contrast to the sphere of state administration, local self-government bodies cannot carry out supervisory activities.
Federal Law No. 294-FZ establishes the powers of local self-government bodies exercising municipal control. These powers include:
- 1) organization and implementation of municipal control in the relevant territory;
- 2) development and adoption of administrative regulations for conducting inspections in the implementation of municipal control;
- 3) organizing and conducting monitoring of the effectiveness of municipal control in the relevant areas of activity, the indicators and methods of which are approved by the Government of the Russian Federation;
- 4) the exercise of other powers stipulated by federal laws, laws and other regulatory legal acts of the constituent entities of the Russian Federation.
Next, we will correlate the definition of control with the concept of municipal control, which is defined in Art. 2 of Law N 294-FZ as the activity of local self-government bodies authorized to organize and conduct inspections (i.e., aggregate control measures) on the territory of the municipality of compliance with the requirements established by municipal legal acts in the performance of 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 federal and (or) regional legislation;
- - apply preventive measures and (or) eliminate the consequences of the violations identified;
- - to carry out systematic monitoring of compliance with mandatory requirements, analysis and forecasting of compliance with legal requirements by legal entities and individuals.
The current legislation, adopted prior to Law N 294-FZ, allows for municipal control over compliance with federal and regional legislation. Federal Law 31-FZ includes municipal forestry control and supervision in the list of local issues of the settlement.
Since Part 3 of Art. 1 of Law No. 294-FZ does not establish that forest control and supervision is regulated in a special manner, it should be recognized: from the moment Law No. 294-FZ enters into force, settlements and urban districts will be ineligible to exercise municipal forest supervision, limiting their activities in this area only carrying out control activities. Federal Law No. 294-FZ determines that the establishment of the organizational structure, powers, functions and procedures for the activities of municipal control bodies should be carried out in accordance with the charter of the municipality.
The powers of the subjects of municipal control extend, within the limits established by 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 receiving explanations from officials and other citizens, access to controlled bodies and organizations, sending requests, receiving documents, information and other information necessary for monitoring. In the course of their activities, the subjects of municipal control may involve experts and specialists.
municipal regulatory legal control
Municipal control is carried out in accordance with Federal Law No. 131-FZ, Federal Law No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control" (hereinafter - Federal Law No. 294-FZ), other federal laws, laws of the constituent entities of the Russian Federation and legal acts of municipalities.
According to the Ministry of Economic Development and Trade, municipal control accounts for only 1% of the total volume of control and supervisory activities of public authorities of the Russian Federation. Among the types of municipal control
only land and financial control is most actively carried out. Other types of municipal control are carried out to a very limited extent or not at all. Quite a typical situation is when one type of control is selected in a municipality, which is carried out more or less fully, and other types of control are either not carried out at all, or on an extremely limited scale. In addition, only a small part of the total number of monitored objects is checked due to lack of funds. To this it should be added that inspections in settlements are carried out on a commission by specialists who, along with conducting inspections, perform other duties. The effectiveness of such control is low. In this regard, the practice of transferring control powers (primarily, land control) from settlements to municipal districts is being formed. As a rule, at the district level, there is an inspector position for whom control is the main or only (profiling) function.
Thus, in fact, at present, the system of municipal control is not effective enough, and sometimes it did not take place, especially at the level of settlements. This situation is due to a number of reasons associated both with gaps and contradictions in the legal regulation of municipal control, and with a lack of organizational, human and financial resources for its implementation at the local level.
1. Uncertainty of the types and subjects of municipal control.
It is still not clear from the current legislation on what issues municipal control is carried out, what types of municipal control are.
Firstly, there is an ambiguity in the wording both in Federal Law No. 294-FZ and in Federal Law No. 131-FZ, from which it is not entirely clear whether municipal control over the observance of municipal legal acts is carried out in all cases and in any spheres, or only in cases where the corresponding type of municipal control is expressly provided for in federal law (such as municipal land control, municipal forest control, etc.). Accordingly, it is not clear whether municipal control can be exercised over the observance of municipal legal acts on those issues of local importance for which the corresponding type of control over local self-government bodies is not directly enshrined in federal law (control in the field of improvement, control over transport, control in the field of burial, etc. funeral business, etc.).
Secondly, there are discrepancies between the basic Federal Law No. 131-FZ, and the “branch” federal laws on determining the types of municipal control. Federal Law No. 131-FZ directly establishes the following types of municipal control:
1) financial control (control over the execution of the local budget);
2) implementation of municipal control over the safety
highways of local importance within the boundaries of the municipality;
3) implementation of municipal housing control;
4) implementation of municipal land control over the use of the lands of the settlement (urban district);
5) implementation of municipal control in the field of use and protection of specially protected natural areas of local importance;
6) implementation of municipal forestry control;
7) implementation of municipal control over the conduct of municipal lotteries;
8) implementation of municipal control in the territory of a special
economic zone;
9) control over the execution of the municipal order.
At the same time, other federal laws also provide for the following types of control exercised by local government bodies:
1) control over the submission of an obligatory copy of a document of a municipal formation (Article 21 of the Federal Law of December 29, 1994 No. 77-FZ "On an obligatory copy of documents");
2) control over the use and protection of subsoil in the extraction of widespread minerals, as well as in the construction of underground structures not related to the extraction of minerals (Article 5 of the Law of the Russian Federation of February 21, 1992, No. 2395-1 "On Subsoil");
3) control over compliance with the legislation in the field of retail sale of alcoholic beverages (Article 7 of the Federal Law of November 22, 1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic beverages) ");
4) municipal control in the field of trade (Article 16 of the Federal Law of December 28, 2009 No. 381-FZ "On the Basics of State Regulation of Trade Activities in the Russian Federation");
5) control over the organization and implementation of activities for the sale of goods (performance of work, provision of services) in retail markets (Article 23 of the Federal Law of December 30, 2006 No. 271-FZ "On retail markets and on amendments to the Labor Code of the Russian Federation" ).
At the same time, such types of control do not correlate or cause difficulties in correlating with the list of issues of local importance, and, as you know, the latter is established only by Federal Law No. 131-FZ and can be changed only by amending it directly; all other powers, outside the framework of the established issues of local significance, can be assigned to local self-government bodies only in the manner of vesting them with separate state powers. In addition, sectoral laws do not define the types of municipalities whose competence includes control in the relevant areas; as a result, it is difficult to determine the subject of control powers - local government bodies of settlements or municipal districts.
At the same time, there is a lack of municipal control in areas where it could be effective (municipal environmental control).
Thirdly, for those types of municipal control that are directly enshrined in the legislation, its subject is often not entirely clear, no delimitation from state control and supervision has been made, including also due to discrepancies between Federal Law No. 131-FZ and “sectoral »Federal laws when describing them. First of all, this concerns municipal land control, the subject of which is completely undefined in the Land Code of the Russian Federation. At the same time, Federal Law No. 131-FZ mentions municipal land control only over the use of land in settlements. It is not clear what is meant by “settlement lands” - the corresponding category of land (this is how the current “lands of settlements” were called until 2007), lands located on the territory of a settlement or lands in municipal ownership of settlements. Further, it is not clear whether the subject of municipal land control relates to the observance of only municipal legal acts or also federal and regional ones. And ultimately it is not clear how municipal land control is delimited from state land supervision. The situation is similar with many other types of control assigned to local governments: municipal housing control, municipal forest control, municipal control in the field of trading activities, control over compliance with legislation in the field of retail sale of alcoholic beverages, control in the field of subsoil use, control over the territory of a special economic zone, etc.
In practice (including prosecutorial and judicial), these ambiguities lead to conflicting requirements for the implementation or termination of the implementation of the same types of municipal control, which is associated with different interpretations of legislation by various jurisdictional and regulatory authorities: in some cases, local governments are forced to to exercise control in certain areas, in others - on the contrary, their exercise of control in the same areas is recognized as illegal. In particular, a very contradictory situation has developed at the present time in relation to municipal control in the field of transport and improvement. This gives rise to numerous legislative initiatives on the direct legislative consolidation of these types of control over local government bodies.
However, it is not so easy to implement the proposed proposals, since this is associated with a whole block of problems associated with the need to determine the subject of municipal control, delimitation from state supervision (control) in the same or related areas. Thus, issues of improvement are closely intertwined with issues of urban planning, architectural activities, ensuring sanitary and epidemiological well-being, forestry, land legislation, etc. And the exercise of control in these areas is within the competence of other bodies, mainly government bodies. Therefore, the consolidation in the law of such a power as "the implementation of municipal control in the field of improvement", in itself will not solve the problem, if at the same time the subject of such control is not clearly defined, there will be no delimitation of municipal control in the field of improvement from state control (supervision) in other spheres related to landscaping (land use, urban planning, sanitary and epidemiological welfare, etc.).
In addition, local governments also have delegated state control powers - transferred to them for implementation by the constituent entities of the Russian Federation. In accordance with clause 6 of Article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", the following control powers may be transferred to the local level:
1) regional state supervision in the field of protection and use of specially protected natural areas;
2) regional state supervision over the safety of roads of regional and intermunicipal importance;
3) state control and supervision in the field of shared construction of apartment buildings and other facilities;
4) regional state construction supervision;
5) regional state veterinary supervision;
6) regional state supervision over the application of prices (tariffs) subject to state regulation for goods (services);
7) regional state environmental supervision (in terms of regional state supervision over geological research, rational use and protection of subsoil; regional state supervision in the field of atmospheric air protection; regional state supervision in the field of protection of water bodies; regional state supervision in the field of waste management) on objects of economic and other activities, regardless of the form of ownership;
8) regional state supervision in the field of the technical condition of self-propelled vehicles and other types of equipment;
9) regional state housing supervision;
10) regional state supervision over the conduct of regional lotteries;
11) regional state control in the field of transportation of passengers and luggage by passenger taxis;
12) control over the implementation of measures for mobilization training.
As you can see, the number of delegated control powers is comparable to the list of own control powers of local government bodies.
In the future, it is necessary to clearly define the types and subject of municipal control in specific areas. Legal regulation of the same spheres of public relations, as a rule, is of a "cross-cutting" nature, is often assigned simultaneously to several levels of government, the meaning of all requirements and control over their implementation is not in their formal observance, but in ensuring due to these rules normal functioning of a particular sphere, which is achieved by comprehensive compliance with the established rules. The fragmentation of control between the levels of power, depending on whose acts set certain requirements, does not allow for control in a holistic manner, does not give an overall picture, and ultimately this leads to the ineffectiveness of control itself. Therefore, the delineation of control powers is advisable to carry out on a substantive basis, based on the fact that control in a specific area should be assigned to the level of power that bears the greatest managerial burden in this area, knows the current situation, problems and needs. In the same area, the powers of control can be delineated between levels of government, but not simply depending on whose acts they are established, but in terms of the subject - blocks of public relations. At the same time, municipal control should be carried out only in areas that are directly related to issues of local importance or transferred state powers.
2. Lack of effective measures of response to violations discovered during the implementation of municipal control.
First, the local authorities' own powers in terms of the application of measures based on the results of inspections are extremely small.
In accordance with the current federal legislation, municipal control bodies, if violations are detected within the framework of a control measure, have the right to issue an order to eliminate violations and transfer the relevant inspection materials to federal and regional bodies to bring the perpetrators to administrative responsibility. Deprived of local government and their own powers to bring to administrative responsibility for violations. Municipal control bodies have the right to bring supervised persons to administrative responsibility only if such powers are transferred to them by the laws of the constituent entities of the Russian Federation and only for committing administrative offenses established by the laws of the constituent entities of the Russian Federation.
At the municipal level, there is practically no even the authority to draw up protocols on administrative offenses. According to the Code of Administrative Offenses, the presence of such powers depends on the discretion of the subject of the Russian Federation (parts 2, 3, article 1.3.1).
For example, when exercising municipal land control, a municipal inspector has the right to draw up an act, which is subsequently sent to the competent state authority for further administrative proceedings. At the same time, the period for bringing to administrative responsibility (2 months) is calculated from the date of issuance of the act, which in practice often leads to the departure of legal entities (individuals) from administrative punishment due to the expiration of the statute of limitations for bringing to administrative responsibility. An illustrative example is the implementation of land control in the city of Obninsk, for example, in 2010: based on the materials of inspections of the municipal land control, only 1/3 of the cases of violations were brought up in administrative proceedings. Thus, the effectiveness and authority of municipal control are at a low level.
Secondly, municipal control is practically not backed up by effective measures of responsibility for the violations committed. We are talking about both administrative responsibility for violation of municipal legal acts, and administrative responsibility for opposing the implementation of the municipal control itself.
The problem of establishing administrative responsibility for violation of municipal legal acts is associated with the peculiarities of the delineation of powers between federal government bodies and government bodies of the constituent entities of the Russian Federation. Establishment of responsibility for violation of regulatory legal acts of local self-government bodies belongs to the competence of the constituent entities of the Russian Federation (subparagraph 39 of paragraph 2 of article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On general principles of organization of legislative (representative) and executive bodies of state power of constituent entities of the Russian Federation Federation ", paragraph 1 of part 1 of article 1.3.1 of the Administrative Code of the Russian Federation). At the same time, according to the Code of Administrative Offenses of the Russian Federation, at the level of the constituent entities of the Russian Federation, it is unacceptable to establish administrative responsibility on issues of federal importance, including for violation of the rules and norms established by federal regulatory legal acts. This rule is interpreted very broadly in prosecutorial and judicial practice, and even if more specific rules are established based on the requirements enshrined in federal acts, the establishment by the laws of the constituent entities of the Russian Federation of responsibility for their violation is recognized as illegal. At the same time, responsibility is not established at the federal level, in the Code of Administrative Offenses of the Russian Federation.
The most typical situation in this regard is the situation in the field of improvement, where attempts by the constituent entities of the Russian Federation to establish administrative responsibility constantly fail, since regulatory and jurisdictional authorities see this as an invasion of the federal sphere of competence. At the same time, there is another problem - the correct formulation of the composition of administrative offenses for non-compliance with municipal acts. Establishment of broad compositions (like “violation of the requirements of municipal legal acts in the field of improvement”) is recognized as inconsistent with the law, and an accurate description of the objective side in the laws of the constituent entities of the Russian Federation is difficult due to the fact that the requirements themselves are established in municipal legal acts and may vary. As a result, at present the mechanism for establishing administrative responsibility for violation of municipal legal acts does not actually work, i.e. compliance with these is not supported by administrative responsibility.
Finally, in contrast to state control (supervision), there is a "legal insecurity" of the municipal control itself. The Code of Administrative Offenses of the Russian Federation established administrative responsibility for various forms of opposition to an order or demand of an official only in the field of state control (supervision). These norms do not apply to violations in the implementation of municipal control. Establishment of similar liability by the laws of the constituent entities of the Russian Federation is also impossible, since in this case we are talking about a violation of federal rules and regulations, since the requirements, the violation of which forms the composition of the listed administrative offenses, are established directly by Federal Law No. 294-FZ "On the Protection of the Rights of Legal Entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control "for all regulatory bodies.
It is obvious that the significance and effectiveness of municipal control in these conditions is sharply reduced.
Insufficient financial and personnel provision of local self-government bodiesfor the implementation of functions of municipal control. Local governments, due to limited resources (financial, personnel, material and technical), are not able to exercise all the control powers assigned to them by law in full. This is especially true for small municipalities (rural and urban settlements), where the number of municipal employees is no more than 10-15 people.
In municipalities, there is a shortage of qualified personnel for the implementation of functions of municipal control. As a rule, in local governments today, new staff units or structural divisions are not created to carry out municipal control, and the corresponding responsibilities are assigned to the existing employees of the administration as additional functions.
For example, in the urban district of Anadyr, the implementation of municipal land control is assigned as an additional responsibility to the employees of the department for land management and land policy, which consisted of two staff units. The number of land plots provided only for lease is 1024 units. At the same time, land plots owned by legal entities and individuals are subject to land control. To obtain the effect of the control measures, it is necessary to conduct annual inspections of at least 100 land users, which, in fact, is not possible.
It should be noted that independent expenses for the performance of functions for the implementation of municipal control in municipalities are not provided. Financial support for the activities of municipal control is carried out within the framework of the cost estimate for the solution of relevant issues of local importance and the maintenance of local governments.
Organizational and legal restrictions in the implementation of municipal controlarising from some provisions of Federal Law No. 294-FZ. In particular, the specified law does not provide for the possibility of conducting an audit in the absence of a head, another official or an authorized representative of a legal entity, an individual entrepreneur, or his authorized representative during its conduct. This leads to the fact that individuals (legal entities) deliberately disrupt the planned measures for municipal control, thereby hiding possible violations of the law.
As a disadvantage, it should be noted that the specified Federal Law does not contain a rule that allows the municipal control body to postpone a failed control event to another time.
Based on the norms of Federal Law No. 294-FZ, serious organizational problems for local governments arise during land control. So, for example, in the case of an inspection in respect of one of the land plots belonging to a certain legal (natural) person, other land plots owned by the same legal (natural) person can be checked only once every three years. In addition, it is impossible to carry out an inspection of a land plot owned by an economic entity, from the moment of registration of which as a legal entity three years have not passed.
Insufficient level of normative legal regulation of the organization of preparation and conduct of municipal control at the local level.In accordance with Federal Law No. 294-FZ, the procedure for organizing and exercising municipal control in the relevant field of activity is established by municipal legal acts if this procedure is not provided for by the law of a constituent entity of the Russian Federation. In real practice, legal acts governing the procedure for municipal control are adopted in very few municipalities.
There is also a legal uncertainty regarding the regulation of the procedure and conditions for conducting municipal control, as well as the rights and obligations of local governments in the implementation of municipal control.
It is necessary state orderon the development of proposals, legal and legislative measures, aimed at improving the system of municipal control, including:
1. To ensure the development and introduction of legal norms aimed at consolidating and expanding the powers of local self-government bodies to bring individuals and legal entities to administrative responsibility based on the results of inspections within the framework of municipal control.
2. Develop and amend Federal Law No. 294-FZ aimed at reducing legislative restrictions in the exercise of control powers by local governments in relation to legal entities and individual entrepreneurs, including:
providing for the possibility of conducting a municipal audit even in the absence of inspected business entities, if these entities were notified of the audit in the manner prescribed by law;
allowing the possibility of postponing to another time a control event that did not take place through the fault of the inspected person;
other norms that strengthen the control powers of local governments in relation to legal entities and individual entrepreneurs.
3. Bring the Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation" and "sectoral" federal legislation in terms of defining the types and subject of municipal control; clearly delineate control powers between all levels of public authority; clearly regulate the rights and functional responsibilities of local governments in the implementation of each type of municipal control. Define in Federal Law No. 131-FZ a single comprehensive list of municipal control powers.
4. Revise the list and reduce the number of state control powers that can be transferred by the constituent entities of the Russian Federation to the local level.
5. Provide for the right of local self-government bodies to draw up protocols on administrative offenses in the implementation of municipal control.
7. Recommend local self-government bodies to take measures to optimize the staffing structure of local administrations in order to introduce new staffing units or form structural units specializing in the implementation of municipal control functions. To increase the efficiency of municipal control at the level of urban and rural settlements, it is advisable to intensify the transfer of control powers from local self-government bodies of settlements to local self-government bodies of municipal districts.
There are executive structures at any level of government. Their work is supervised by competent authorities. Consider further the existing types of state, municipal control.
General information
The municipal government is elected by the population. It acts on behalf of and in the interests of citizens. Accordingly, the population has the right to exercise control over the activities of its bodies. This opportunity is realized by contacting the competent authorities with statements, complaints, letters. A whole system of supervisory bodies carries out direct verification of activities. They work at both the federal and regional and territorial levels.
Federal level
The executive structures of special competence include the Ministry of Finance, the Federal Treasury, the Federal Tax Service, etc. These bodies exercise state financial control. The Ministry of Finance operates in accordance with the sectoral regulation approved by Government Resolution No. 329. In accordance with it, the said Ministry has the right to submit drafts of the Federal Law and other regulations requiring a government decision on issues within the scope of the Ministry of Finance, its subordinate services, as well as forecast performance indicators and a draft activity plan. The competence of this structure includes control over the execution of budget items. The Federal Treasury functions through territorial divisions. His powers include accounting for cash execution of the federal budget, establishing account regimes, distributing income from taxes received in accordance with the provisions of the law. The FTS carries out activities in accordance with Regulation No. 506. The Tax Service exercises its powers through territorial divisions. FTS exercises control over:
- Above observance of the legislation on fees and taxes.
- The correctness of accrual, timeliness and completeness of receipts established by the Tax Code.
- Foreign exchange transactions performed by residents and non-residents who do not act as exchanges and credit structures.
- Completeness of accounting for the profits of individual entrepreneurs and organizations, etc.
FSFBN
The Service for Financial and Budgetary Supervision exercises its powers both directly and through territorial bodies. FSFBS supervises:
- For spending federal budgetary and non-budgetary funds, material assets related to state property.
- Compliance with foreign exchange legislation by all entities, including non-residents, compliance of operations with permits and licenses.
- The activities of organizations using material assets related to state property, receiving financial assistance from budget funds, loans, loans and investments.
Customs
FCS is an authorized federal structure, acting in accordance with industry legislation. The customs service provides control over the import / export of goods to / from the territory of the Russian Federation. Its powers include currency control, the fight against smuggling and other crimes and administrative violations.
Monitoring service
This executive body carries out measures against the legalization of proceeds obtained by criminal means and the financing of terrorism. The competence of the service includes the development of state policy, legal regulation and coordination of activities in this area of \u200b\u200bother executive institutions. The monitoring service exercises its powers both directly and through its territorial divisions.
Municipal control: concept and types
The legislation provides for the right of competent structures to carry out activities aimed at identifying, preventing and suppressing violations of regulations. For this, various types of checks of municipal control are defined (preliminary, current or subsequent). Supervisory activity involves systematic monitoring of compliance with mandatory regulations, analysis and forecasting of compliance with the requirements of legislative acts by citizens and organizations. The list of types of municipal control includes:
- Study of documentation.
- Inspection of structures, territories, premises, equipment, cargo and vehicles.
- Selection of samples of industrial and environmental objects, products, their research, expertise.
- Conducting investigations aimed at identifying the causes and consequences of damage caused by violations of requirements.
General classification
First of all, we should name such types of municipal control as intra-economic and intra-departmental. The latter is carried out by ministries and other structures in relation to the accountable institutions. On-farm supervision is carried out by special services within one organization. There are the following main types of municipal control in the municipal area: environmental, budgetary, legal, as well as supervision over the execution of works. The MO charters include the corresponding provisions on their forms.
Supervision of the execution of works
Types of municipal control in the service sector include:
- Survey of residents.
- Handling complaints.
- Periodically compare costs with those of other contractors and services.
The implementation of supervision is ensured by placing contacts of competent structures in places accessible to the population. In this case, poor quality services will be expressed by an increase in complaints from citizens. At the same time, it is necessary that appeals go directly to the municipal supervisory authority, and not to the enterprise performing certain work. This will ensure proper accounting of the effectiveness of the contractors' services to the public. The degree of satisfaction with services is also determined by periodic surveys of people. Control methods include scheduled and unscheduled inspections, spot checks. This is how the quality of cleaning and landscaping, road repair, compliance with the route schedule of public transport, and so on is studied.
Environmental supervision
The legislation provides for various types of municipal control in the field of environmental protection. Territorial structures and officials should assist the population, public and other non-profit organizations in the exercise of their environmental rights. When they carry out economic and other activities, authorized institutions of power are obliged to take appropriate measures to prevent and eliminate the negative impact on the health of citizens and the nature of vibration, noise, electromagnetic fields in recreation areas, animal habitats within settlements. Supervisory activities include scheduled and unscheduled inspections, sampling and sampling, and expert examinations. Citizens' appeals are of particular importance in the implementation of their powers by the competent structures. Each complaint or statement is checked in accordance with the established procedure. If violations are revealed, the perpetrators are brought to justice.
Types of state (municipal) financial control
Budgetary supervision is divided into proactive and mandatory. The latter is carried out by such structures as subdivisions of the Federal Tax Service, the Federal Treasury, and the Accounts Chamber. Proactive supervision is carried out by decision of the economic entity, if necessary. There are the following types of municipal financial control: tax, insurance, foreign exchange, etc.
Features of the activity
There are types of municipal control of local government bodies and representative structures. Supervision is carried out in the process of considering draft budgets, a number of issues related to their implementation, etc. Control activities of legislative bodies are carried out through special commissions and committees.
The legislative framework
All types of municipal control are aimed at a particular area of \u200b\u200bactivity. The forms of supervisory measures, the powers of the competent structures are determined in federal legislation. In particular, Federal Law No. 131 includes forest and land control among the issues of territorial significance. The right to carry out supervisory measures is also provided for by other regulations. For example, in the LCD, art. 12, powers are established to control the use and safety of the housing stock of the Moscow region, in Federal Law No. 154 - to comply with the terms of agreements / contracts with Cossack associations on their participation in territorial administration, etc.
Objects
They are defined in federal, regional laws, as well as regulations of the Ministry of Defense. For example, Federal Law No. 171, which regulates the production and circulation of ethyl alcohol and alcoholic beverages, establishes that local authorities, within their competence, monitor compliance with legislative requirements in the retail trade of these goods and their quality. The object of supervision is to ensure the safety of roads of territorial importance. This provision is enshrined in Art. 13, part 1 of the Federal Law No. 257. At the regional level, normative acts regulating the maintenance of especially valuable natural complexes may be approved. In particular, under Art. 12 of the Law of the Vologda Oblast, the competence of local authorities includes control over the organization and functioning of protected areas of municipal significance.
Conclusion
Control is an integral part of management activities. It can be carried out within the framework of individual federal powers transferred to the appropriate territorial structures. This form of control is provided for in the regulations of some constituent entities of the Russian Federation. Supervisory activity makes it possible to identify damaging or illegal actions of territorial authorities, to bring those responsible to justice in accordance with the law.
These are the activities of the subjects of control aimed at preventing and timely revealing the facts of illegal and ineffective actions in the field of local finance; provides for the prompt adoption of management measures to correct the identified deficiencies, compensation for harm and the application of sanctions to the perpetrators.
Objects of financial control at the local level are local budgets, local government trust funds, local loans, communal property and land, as well as the financial activities of participants in the budget process at the local level and communal enterprises.
Subjects of financial control at the local level are government bodies, local self-government bodies, specialized structural units of line ministries, departments and state committees, financial and accounting services of institutions, enterprises and organizations of communal property, as well as citizens and public associations, endowed with control powers over financial objects. control.
Control powers in the field of local finance are vested in various state and public institutions. A feature of financial control at the local level is the participation of a large number of entities, depending on which it is divided into control of government bodies, authorities of the constituent entities of the 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 in relation to any object of control and is aimed at ensuring the implementation of legislation and the interests of the state in the field of local finance. Currently, government bodies play a decisive role in ensuring financial control at the local level. This is due, firstly, to the underdevelopment at the local level of other types of financial control, and secondly, to the fact that the overwhelming part of the financial resources of local self-government is directed to the implementation of delegated powers.
The leading place among government bodies, endowed with control powers in the field of local finance, belongs to the specialized body of state financial control, the State Control and Auditing Service of Ukraine. This financial authority is 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;
Control over the condition and reliability of accounting and reporting in local government bodies, budgetary institutions, as well as in enterprises and organizations that receive funds from local budgets;
Development of proposals to eliminate the identified deficiencies and violations;
Conducting a systematic analysis of the circumstances and causes that contribute to the commission of financial violations, and measures to prevent them.
A new area of \u200b\u200bactivity of the State Control and Auditing Service is the audit of financial and economic activities of budgetary institutions. An audit of the financial and economic activities of a budgetary institution is a form of control aimed at preventing financial violations and ensuring the reliability of financial statements. The main task of the financial and economic audit is to assist the budgetary institution in ensuring the correctness of accounting, the legality of the use of budgetary funds, communal property, preparation of reliable financial statements and the organization of effective internal financial control.
In addition to this area of \u200b\u200baudit, work has begun on the implementation of an audit of the effectiveness of the implementation of budget programs - a form of control, which is aimed at determining the effectiveness of the use of budget funds for the implementation of planned goals and the establishment of factors that hinder this. Performance audit is carried out with the aim of developing substantiated proposals to improve the efficiency of using local budget funds in the process of implementing budget programs.
Local government administrations play an important role in the implementation of financial control at the local level. These government bodies are empowered to carry out the following control over the compliance with the budgetary legislation of Ukraine of indicators of local budgets of the lowest level. In addition, local state administrations ensure the preparation, execution and reporting on the execution of local budgets of the appropriate level. This gives them the right to exercise all kinds of control at these stages of the budget process.
Unlike at the central level, where the state budget law is not actually subject to control and cannot be repealed, Jenny's council approval of local budget decisions is subject to control by local government administrations. On the day after they are signed, these decisions must be sent to the local state administration at the highest level. Regional and city state administrations in the cities of Kiev and Sevastopol are authorized to exercise control over district and city (cities of regional significance) budgets and district budgets in cities of national significance, respectively. District state administrations are endowed with control powers over urban (cities of district significance), rural, township budgets.
The executive authorities are empowered to suspend the decision on the budget adopted by the local council in case of violation of the requirements of the budget code and the law on the state budget on the formation of the corresponding budget in terms of state delegated powers. Thus, the Cabinet of Ministers of Ukraine is granted the right, within a month from the date of the decision on the regional budget, the budgets of the cities of Kiev and Sevastopol, to suspend its operation with a simultaneous appeal to the court. The same powers are vested in the chairmen of regional, Kiev and Sevastopol city state administrations on district, city (cities of regional significance), district budgets in the cities of Kiev and Sevastopol in the event of violations of the law when they are approved. Likewise, the chairmen of district state administrations ensure control over the legality of decisions on urban (cities of district significance), township and rural budgets.
In addition to controlling powers in the budgetary sphere, local state administrations have the right to exercise control in the communal sector. The objects of such control are the state of communal property, communal infrastructure facilities, land use, etc.
The main task of the Ministry of Finance of Ukraine is to ensure the implementation of a unified financial, budgetary and tax policy of the state. In order to carry out these strategic tasks, it is endowed with certain control powers. Despite the fact that the Ministry of Finance implements control functions mainly in the field of public finance, some of them are in the plane of local finance. With regard to local budgets, financial authorities have the right to monitor compliance with budget legislation at each stage of the budget process.
Local financial authorities organize the drafting of local budgets. The control activities of these bodies are aimed, first of all, at checking the budget requests submitted by the chief managers of funds. Based on its results, they form conclusions on the importance of including budget requests to the draft local budget before submitting it for consideration to the relevant local state budget. administration.
At the stage of implementation of local budgets, local financial authorities monitor the compliance of the budget list with the indicators of the approved local budget.
When organizing the execution of local budgets, financial authorities control both the revenue and the expenditure side. By monitoring revenues, they should promptly identify deviations in actual revenues from planned ones and take appropriate measures. If, according to the results of the quarterly report, it turns out that the general fund of the budget does not receive more than 15% of revenues, the financial authority must prepare amendments to the budget, which will provide for an adequate reduction in the expenditure side of the budget.
Local financial bodies exercise preliminary and current control in the distribution of local budget funds between the main administrators of budget funds. In this case, the purpose of control is to ensure the compliance of the allocated funds with the approved budget schedule. In addition, financial authorities can clarify the issue of legality, efficiency, and rationality of budget expenditures. Financial authorities can be involved in audits and inspections of institutions, enterprises, organizations that receive funds from local budgets.
Local financial authorities take part in the preparation of the report on the use of the local budget. To do this, they analyze the reporting data received from the bodies of the State Treasury, identify deviations and inaccuracies and take measures to eliminate them.
With the introduction of treasury services for local budgets, new subjects of financial control at the local level appeared - territorial bodies of the State Treasury of Ukraine. These bodies exercise their control powers at the stage of implementation of local budgets and reporting on their implementation, mainly in the form of current control.
When executing the revenue side of local budgets, the Treasury bodies control the correctness of the crediting of revenues, the correct application of the income differentiation standards established by the Budget Code, the law on the state budget and decisions of councils on local budgets. The Treasury monitors the transfer of the equalization grant to local budgets for compliance with the planned amounts.
Control activity of territorial treasury bodies at the stage of implementation of the expenditure side of the local budget begins with the registration of estimates of budgetary institutions and other planning documents. They are checked for compliance with the indicators of statements on the list of the local budget. The purpose of such control is to prevent deviations of the volumes of the main financial documents of administrators and recipients of budget funds from the indicators provided for in the expenditure side of the budget. This allows you to prevent excess expenditures over the approved budget allocations.
The treasury model of servicing local budgets provides for monitoring the compliance of the obligations taken by the managers of budget funds with the estimates.
The control of the Treasury bodies directly at the stage of payment (except for expenses carried out at the expense of their own receipts) should ensure that the expenses comply with the terms of registered obligations and that the conditions for the intended purpose of the funds at the expense of which they are carried out are observed. When making expenditures in terms of their own revenues of budgetary institutions, treasury control must ensure their compliance with the directions provided for by the approved estimate.
Another area of \u200b\u200bthe control activities of the treasury bodies is the audit of financial statements of managers and recipients of funds from local budgets. The compliance of the reporting data with the accounting indicators of the execution of local budgets, which are carried out by the treasury bodies, is checked; the presence of a logical relationship between the individual elements of the financial statements of treasury clients.
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 entities (including budgetary institutions) and individuals.
In the field of local finance, state tax authorities perform the following functions:
Control over the timeliness, reliability, completeness of the calculation and payment of taxes and other mandatory 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;
They control the timeliness of the submission by the payers of accounting reports and balances, tax declarations, calculations and other documents related to the calculation of taxes and other payments, and also checks the correctness of the definition of objects of taxation and the calculation of tax payments;
Ensure the application and timely collection to local budgets of the amounts of financial sanctions provided for by the current legislation for violation of tax legislation, as well as the collection of administrative fines;
They conduct checks on the facts of concealment and understatement of taxes and other mandatory payments to local budgets.
In addition, the objects of control of the State Tax Service are the executive committees of village and settlement councils. They are checked for compliance with the procedure for the adoption and accounting of taxes, other payments received from taxpayers in cash, the timeliness and completeness of their transfer to the budget.
Despite the fact that the Accounts Chamber has an important place in the system of financial and economic control, its powers at the local level are very limited. According to the current legislation, this body of state financial control is empowered to exercise control only over the use of state budget funds. Therefore, the Accounts Chamber has the right to control local state administrations and local self-government bodies only if they receive, transfer, spend state budget funds or use or manage objects of state property rights.
Characterizing the level of organization of financial control of government bodies, we can conclude that a large number of subjects of control do not ensure proper financial discipline. This situation is primarily due to the fact that the current system of financial controls at the local level is mainly aimed at identifying and fixing violations, and not at their prevention and prevention.
Local financial control - 5.0 out of 5 based on 1 vote