RIGHTS AND RESPONSIBILITIES OF PARTICIPANTS OF EXTERNAL CONTROL OF THE ACTIVITIES OF STATE (MUNICIPAL) INSTITUTIONS
Abstract and keywords
Abstract (English):
The article discusses the rights and responsibilities of participants of external control of the activities of public sector organizations, including state (municipal) institutions. The concept of control and the importance of its’ construction based on the principles of legality, efficiency, quality and others are presented. The importance of the functional independence of participants of external control is considered, as well as an assessment of their rights and responsibilities, ways of clarifying and delimiting them are presented.

Keywords:
external control, public sector organizations, rights and responsibilities, officials of control bodies
References

1. Byudzhetnyy kodeks Rossiyskoy Federacii: Federal'nyy zakon ot 31 iyulya 1998 № 145-FZ // SPS Konsul'tantPlyus;

2. Federal'nyy zakon ot 26.07.2019 № 199-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federacii v chasti sovershenstvovaniya gosudarstvennogo (municipal'nogo) finansovogo kontrolya, vnutrennego finansovogo kontrolya i vnutrennego finansovogo audita» // SPS Konsul'tantPlyus;

3. Federal'nyy zakon ot 29.11.2021 № 384-FZ «O vnesenii v Byudzhetnyy kodeks Rossiyskoy Federacii i otdel'nye zakonodatel'nye akty Rossiyskoy Federacii i ustanovlenii osobennostey ispolneniya byudzhetov byudzhetnoy sistemy Rossiyskoy Federacii v 2022 godu» // SPS Konsul'tantPlyus;

4. Postanovleniem Pravitel'stva Rossiyskoy Federacii ot 06.02.2020 № 100 «Ob utverzhdenii federal'nogo standarta vnutrennego gosudarstvennogo (municipal'nogo) finansovogo kontrolya «Prava i obyazannosti dolzhnostnyh lic organov vnutrennego gosudarstvennogo (municipal'nogo) finansovogo kontrolya i ob'ektov vnutrennego gosudarstvennogo (municipal'nogo) finansovogo kontrolya (ih dolzhnostnyh lic) pri osuschestvlenii vnutrennego gosudarstvennogo (municipal'nogo) finansovogo kontrolya» // SPS Konsul'tantPlyus;

5. Postanovlenie Pravitel'stva RF ot 06.09.2021 № 1504 «O vnesenii izmeneniy v nekotorye akty Pravitel'stva Rossiyskoy Federacii po voprosam osuschestvleniya vnutrennego gosudarstvennogo (municipal'nogo) finansovogo kontrolya» // SPS Konsul'tantPlyus;

6. Postanovlenie Pravitel'stva RF i ot 21.03.2022 № 421 «O vnesenii izmeneniy v nekotorye akty Pravitel'stva Rossiyskoy Federacii» // SPS Konsul'tantPlyus;

7. Postanovlenie Pravitel'stva Kirovskoy oblasti ot 30.12.2013 № 242/962 (v red. ot 06.12.2019) «O Poryadke provedeniya vnutrennego gosudarstvennogo finansovogo kontrolya» // SPS Konsul'tantPlyus; Postanovlenie administracii gorodskogo okruga g. Rybinsk ot 11.05.2018 № 1400 (v red. ot 16.12.2019) «O Poryadke osuschestvleniya polnomochiy po vnutrennemu municipal'nomu finansovomu kontrolyu» // SPS Konsul'tantPlyus;

8. Finansy. (Bakalavriat). Uchebnik: uchebnik / E.V. Markina i dr. - Moskva : KnoRus, 2019. - 424 s.;

9. Kachkova, O.E. Finansovyy kontrol' v gosudarstvennyh (municipal'nyh) uchrezhdeniyah : uchebnik / Kachkova O.E., Krishtaleva T.I., Demina I.D., Dombrovskaya E.N. - Moskva : KnoRus, 2021. - 289 s.

Login or Create
* Forgot password?