Presentation on the topic "Financial control" in economics in powerpoint format. A meaningful presentation for schoolchildren talks about what financial control is, what its object is and which government bodies carry it out.

Fragments from the presentation

State financial control –

• a comprehensive and targeted system of economic and legal actions of specific authorities and management, based on the provisions of the basic laws of the state.
• State control over the formation and use of funds.

Object of financial control

monetary, distribution processes in the formation and use of financial resources at all levels of the budget system.

State or municipal financial control bodies

• Accounts Chamber of the Russian Federation;
• control and financial bodies of executive power;
• control bodies of legislative (representative) bodies.

Control Directorate of the President of the Russian Federation (CU)

• Reports directly to the President of the Russian Federation, but interacts with all executive authorities.
• Head of the Control Department:
• is an assistant to the President of the Russian Federation;
• appointed and dismissed by the President of the Russian Federation

Tasks of the Control Department

• control and verification of the implementation by state executive bodies, as well as organizations of federal laws, decrees, orders and other decisions of the President of the Russian Federation;
• control over the implementation of national projects;
• control and verification of the execution of orders of the President of the Russian Federation;
• control over the implementation of the annual messages of the President of the Russian Federation to the Federal Assembly of the Russian Federation, budget messages and other program documents of the President of the Russian Federation

Composition of the Accounts Chamber

• Chairman of the Accounts Chamber, who is appointed to the position by the State Duma on the proposal of the President of the Russian Federation for a period of six years.
• Deputy Chairman of the Accounts Chamber, cat. appointed by the Federation Council on the proposal of the President of the Russian Federation for a period of six years.
• auditors of the Accounts Chamber - 12 people, cat. six auditors each are appointed by the Federation Council and the State Duma for a period of six years.
• apparatus of the Accounts Chamber, cat. consists of inspectors and other staff members

Ministry of Finance of the Russian Federation (Ministry of Finance of Russia)

• federal executive body that carries out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange, banking, public debt, auditing, accounting and financial reporting, production, processing and circulation of precious metals and precious metals stones, etc.
• The Ministry of Finance of Russia is headed by a Minister who is appointed and dismissed by the President of the Russian Federation.
• The Minister has deputies appointed and dismissed by the Government of the Russian Federation.
• The number of Deputy Ministers is established by the Government of the Russian Federation (two).

Tasks of the Ministry of Finance in financial control

• The Ministry of Finance of the Russian Federation exercises internal control over the use of budgetary funds by the main managers, administrators and recipients of budgetary funds.
• The Ministry of Finance of the Russian Federation organizes financial control, inspections and audits of legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments, and also carries out:
• coordination and control of the activities of the services under its jurisdiction (Federal Tax Service, Federal Insurance Supervision Service, Federal Service for Financial and Budgetary Supervision, Federal Service for Financial Monitoring and the Federal Treasury, as well as the Federal Customs Service).
• in accordance with the Federal Law "On Precious Metals and Precious Stones" organizes state control over the quality of sorting and evaluation of precious stones and federal assay supervision.

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Presentation on the topic: Financial control

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Definition of financial control Financial control is an integral element of financial and cash flow management in order to ensure the appropriateness and efficiency of financial transactions; legislatively regulated activities of specially created control institutions and supervisory auditors for compliance with financial legislation and financial discipline of all economic entities; a set of targeted measures to verify the compliance of the actual state of the financial system with the planned or reported one.

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Object of financial control These are various aspects of the economic activities of enterprises, organizations and other participants in financial processes. These are the processes of formation, distribution and use of financial resources by business entities and state and local government bodies, characterized by a system of various cost indicators.

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Basic concepts of financial control The process of financial control is the process of purposeful activities of the subjects of control, carried out using certain methods. Financial control methods are specific ways of implementing control actions and operations. The form of control is the external expression of control actions and operations. A control procedure is an established procedure for carrying out control actions and operations. The financial control mechanism is a certain sequence of financial control procedures in conjunction with the methods used.

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Types of control State control is financial control over the timeliness and completeness of the mobilization of state resources, the legality of expenses and income of all parts of the state financial system, and compliance with the rules of accounting and reporting. The purpose of state control is to maximize the flow of resources into the state treasury and minimize state management costs. Non-state control is intra-company financial control. The purpose of non-state control is to minimize, thanks to the mechanism of optimizing the tax base, their contributions to the state treasury and other costs in order to increase the rate of return on invested capital.

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Directions of financial control 1. Strategic control is control over all directions of development of the economic system through control over the movement of its funds. 2. Operational control is control over specific qualitative and quantitative parameters of the development of the financial system.

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Principles of organizing financial control 1) independence; 2) legality; 3) objectivity; 4) responsibility; 5) competence; 6) publicity; 7) effectiveness of control; 8) delimitation of functions and powers; 9) consistency; 10) clarity and consistency of the requirements presented by controllers; 11) integrity of subjects of control; 12) validity and evidence of the information provided in the inspection and audit reports; 13) preventiveness (warning) of possible financial violations; 14) presumption of innocence (before trial) of persons suspected of financial crimes; 15) coordination of actions of various regulatory authorities, etc.

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Coercive measures in case of non-fulfillment or improper fulfillment by participants in the control process of their rights and obligations - Warning - Imposition of a fine - Calculation of penalties - Prohibition or restriction of activities - Prohibition on certain operations - Seizure of material and monetary assets - Confiscation.

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Classification of forms of control According to the implementation regulations: a) mandatory (external) - this applies, for example, to tax audits, control over the targeted use of budget resources, mandatory audit confirmation of financial and accounting data, etc.); b) proactive (internal); By time: a) preliminary, i.e. before carrying out financial transactions, is designed to prevent financial violations; b) current (operational) is carried out at the time of transactions; c) subsequent (finishing, resulting) through audit and analysis of reporting budget, financial and accounting documentation, designed to evaluate the results of financial activities; By degree of coverage: a) continuous and selective; b) thematic and complex; c) full and partial.

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Classification of forms of control (continued) By level of implementation: a) state; b) external (from creditors or investors); c) departmental (in relation to a branch, subsidiary, etc.); d) internal. By subjects of control: presidential; legislative bodies and local self-government; executive authorities; financial and credit authorities (institutions); in-house; departmental; audit. By objects (by areas of financial activity) of control: budgetary; for extra-budgetary funds; tax; currency; credit; insurance; investment; customs; for the money supply Objects of inspection: - cash and account entries; - financial indicators or other planned or actually achieved parameters; - material values.

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Methods of financial control 1) documentary and desk audits based on reporting documentation and expenditure documents to consider individual issues of financial activity and develop measures to eliminate identified violations; 2) the survey covers a wider range of financial and economic indicators of the economic entity being surveyed to determine its financial condition and possible development prospects; 3) supervision is carried out by regulatory authorities over economic entities that have received a license for one or another type of financial activity, and presupposes their compliance with established rules and regulations (for example, supervision of commercial banks by the Bank of Russia, etc.); 4) analysis of financial condition - a detailed study of quarterly or annual financial and accounting statements for the purpose of a general assessment of the results of financial activity and liquidity, the provision of equity capital and the efficiency of its use; 5) surveillance (monitoring) – constant control on the part of the lender over the use of the loan issued and the financial condition of the client; 6) audit – the most in-depth and comprehensive method of financial control; types of audit: planned and sudden, documentary and factual).

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Financial control of representative government bodies The Accounts Chamber is a permanent body of state financial control, formed by the Federal Assembly of the Russian Federation and reporting to it. The main tasks of the Accounts Chamber: 1) organizing and monitoring the timely execution of revenue and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose; 2) determining the effectiveness and feasibility of spending public funds and using federal property; 3) assessment of the validity of income and expenditure items of federal budget projects and budgets of federal extra-budgetary funds;

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Financial control of representative authorities (continued) 4) financial examination of draft federal laws that provide for expenses covered by the federal budget, or affect the formation and execution of the federal budget and the budgets of federal extra-budgetary funds; 5) analysis of identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole; 6) control over the legality and timeliness of the movement of funds from the federal budget and funds from federal extra-budgetary funds; 7) regular submission to the Federation Council and the State Duma of information on the progress of execution of the federal budget and the results of ongoing control measures.

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The control powers of the Accounts Chamber extend to all state bodies and institutions in the Russian Federation, federal bodies, extra-budgetary funds, local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations and associations, regardless of types and forms property if they receive, transfer, use funds from the federal budget or use federal property, or manage it, and also have tax, customs and other benefits and advantages provided by federal legislation or federal government bodies.

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Financial control on the part of the President and executive authorities Presidential control is exercised by issuing decrees on financial issues, signing federal laws, appointing and dismissing the Minister of Finance of the Russian Federation, and submitting candidates to the State Duma for the post of Chairman of the Bank of Russia. The Main Control Directorate of the President of the Russian Federation reports directly to the President and performs the following functions: 1) control over the implementation of decrees and orders of the President of the Russian Federation, 2) control over the activities of the control and supervision departments under the federal executive authorities, divisions of the Presidential Administration, executive authorities of the constituent entities of the Federation, 3 ) consideration of complaints and appeals from individuals and legal entities. Control by executive authorities. Under the Government of the Russian Federation there is an Interdepartmental Council on State Financial Control, which includes the Chairman of the Bank of Russia, the head of the Federal Treasury, and heads of financial control bodies. Representatives of the Prosecutor General's Office and law enforcement agencies may take part in the work of the Council. The Council is headed by the Minister of Finance.

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Financial control on the part of the Federal Treasury The Federal Treasury occupies one of the leading positions in financial management and financial control on the part of executive authorities. The Federal Treasury has the powers: - to organize the execution of the federal budget, budgets of constituent entities of the Russian Federation and local budgets; - on the execution of the federal budget, budgets of constituent entities of the Russian Federation and local budgets; - to carry out preliminary and current control over the execution of the federal budget, budgets of constituent entities of the Russian Federation and local budgets; - to carry out operations with funds from the federal budget, budgets of constituent entities of the Russian Federation and local budgets; - on drawing up a report on the execution of the federal budget, budgets of constituent entities of the Russian Federation and local budgets.

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Financial control

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State financial control is a comprehensive and targeted system of economic and legal actions of specific authorities and management, based on the provisions of the basic laws of the state.

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State financial control is control by the state over the formation and use of funds.

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Object of financial control

monetary, distribution processes in the formation and use of financial resources at all levels of the budget system.

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State or municipal financial control bodies

Accounts Chamber of the Russian Federation; - control and financial bodies of executive power; - control bodies of legislative (representative) bodies.

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1) Control Directorate of the President of the Russian Federation (a structural unit of the Presidential Administration). Activities are regulated by the Decree of the President of the Russian Federation dated June 8, 2004. No. 729 “On approval of the regulations on the control department of the President of the Russian Federation”

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Control Directorate of the President of the Russian Federation (CU)

Reports directly to the President of the Russian Federation, but interacts with all executive authorities. Head of the Control Department: - is an assistant to the President of the Russian Federation; - appointed and dismissed by the President of the Russian Federation

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Tasks of the Control Department

control and verification of the implementation by state executive bodies, as well as organizations of federal laws, decrees, orders and other decisions of the President of the Russian Federation; control over the implementation of national projects; control and verification of the execution of orders of the President of the Russian Federation; control over the implementation of the annual messages of the President of the Russian Federation to the Federal Assembly of the Russian Federation, budget messages and other program documents of the President of the Russian Federation

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Financial control carried out by the Accounts Chamber of the Russian Federation

The activities of the Accounts Chamber are regulated by Federal Law No. 4-FZ “On the Accounts Chamber of the Russian Federation,” which stipulates that the Accounts Chamber is formed by the Federal Assembly of the Russian Federation and is accountable to it.

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Composition of the Accounts Chamber

Chairman of the Accounts Chamber, who is appointed to the position by the State Duma on the proposal of the President of the Russian Federation for a period of six years. Deputy Chairman of the Accounts Chamber, cat. appointed by the Federation Council on the proposal of the President of the Russian Federation for a period of six years. auditors of the Accounts Chamber - 12 people, cat. six auditors each are appointed by the Federation Council and the State Duma for a period of six years. apparatus of the Accounts Chamber, cat. consists of inspectors and other staff members

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Financial control carried out by the Accounts Chamber of the Russian Federation (continued)

The Accounts Chamber carries out: control and audit, expert-analytical, information and other types of activities, provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds, i.e.

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organizes and conducts operational control over the execution of the federal budget in the reporting year; conducts comprehensive audits and thematic audits of individual sections and articles of the federal budget, budgets of federal extra-budgetary funds; exercises control over the state internal and external debt of the Russian Federation

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control over federal extra-budgetary funds and the banking system; carries out an examination of: laws and other regulatory legal acts, international treaties of the Russian Federation, federal programs and other documents affecting financial issues of the Russian Federation; conducts analysis and research of violations and deviations in the budget process

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Financial control carried out by the Ministry of Finance of the Russian Federation

The activities of the Ministry of Finance are regulated by: - ​​Resolution dated June 30, 2004 No. 329 “On the Ministry of Finance of the Russian Federation” - Resolution dated April 7, 2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation”

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Ministry of Finance of the Russian Federation (Ministry of Finance of Russia)

The federal executive body that carries out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange, banking, public debt, auditing, accounting and financial reporting, production, processing and circulation of precious metals and precious metals stones, etc.

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The Ministry of Finance of Russia is headed by a Minister who is appointed and dismissed by the President of the Russian Federation. The Minister has deputies appointed and dismissed by the Government of the Russian Federation. The number of Deputy Ministers is established by the Government of the Russian Federation (two).

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Tasks of the Ministry of Finance in financial control

The Ministry of Finance of the Russian Federation exercises internal control over the use of budgetary funds by the main managers, administrators and recipients of budgetary funds. The Ministry of Finance of the Russian Federation organizes financial control, inspections and audits of legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments, and also carries out:

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Financial control exercised by the Ministry of Finance of the Russian Federation (continued)

Coordination and control of the activities of the services under his jurisdiction (Federal Tax Service, Federal Insurance Supervision Service, Federal Service for Financial and Budgetary Supervision, Federal Service for Financial Monitoring and the Federal Treasury, as well as the Federal Customs Service). in accordance with the Federal Law "On Precious Metals and Precious Stones" organizes state control over the quality of sorting and evaluation of precious stones and federal assay supervision.

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Financial control exercised by the Federal Treasury

The activities of the Federal Treasury are regulated by: Decree of the Government of the Russian Federation of December 1, 2004 No. 703 “On the Federal Treasury” The Federal Treasury is headed by a director appointed and dismissed by the Government of the Russian Federation.

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Federal Treasury

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“Analysis of financial condition” - Figure 4 – Dynamics of the capital structure of the joint venture “Santa Impex Brest” LLC for 2005–2007. Table 2 – Indicators of turnover of current liabilities of the joint venture “Santa Impex Brest” LLC for 2005–2007. Displaying results for all coefficients. In the third chapter of the work: Object of study: In the first chapter of this work:

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Financial control is usually considered in two aspects:

strictly regulated activities of specially created supervisory bodies for compliance with financial legislation and financial discipline of all economic entities; an integral element of financial and cash flow management at the macro and micro levels in order to ensure the feasibility and efficiency of financial transactions.

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Elements of the financial control system:

the office of the chief auditor-auditor (court of accounts) reporting directly to parliament or the president of the country. The main goal of this department is general control over the expenditure of public funds; tax department subordinate to the president, government or ministry of finance, which controls the flow of tax revenues into the treasury; supervisory structures within government departments that carry out inspections and audits of subordinate institutions; non-state control services that carry out, on a commercial basis, verification of the reliability of reporting documentation and the legality of financial transactions; internal control services, whose main task is to reduce costs, optimize financial flows and increase profits.

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Basic principles of organizing state financial control:

effectiveness; clarity and consistency of requirements presented by controllers; integrity of subjects of control; the validity and evidence of the information provided in the inspection and audit reports; preventiveness (preventing possible financial violations); presumption of innocence (before trial) of persons suspected of financial crimes; coordination of actions of various regulatory authorities, etc.

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Staged actions of control bodies:

inventory of the availability and safety of inventory, work in progress (construction), semi-finished products, office and other equipment, cash and payments; visual verification of the correctness of documents (completeness and accuracy of filling in details; compliance of documents presented for verification with approved standards; identification of low-quality documents); arithmetic calculation of totals; checking the completeness and correctness of financial and business transactions reflected in documents. Based on the primary records, taxation (checking quantitative sum data) and account assignment (checking the correctness of the correspondence of accounting accounts) are carried out. The correctness and completeness of the reflection of accounting records in accounting registers, development tables, order journals, in the general ledger, etc. are also checked; checking the correctness of the calculation of calculated indicators (salaries, taxes, depreciation amounts, reserves, interest on loans, etc.; checking the correctness of reporting - accounting, financial, tax, statistical, insurance, credit and other reporting provided for by country legislation.

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Control methods:

checks; examinations; supervision; analysis of financial condition; observation (monitoring); revisions.

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Forms of control are usually classified according to the following criteria:

Regulations for implementation - mandatory (external) initiative (internal). subsequent. Subjects of control - presidential, control of legislative authorities and local self-government, control of executive authorities, control of financial and credit authorities, intra-company, audit. Objects of control - budgetary, control over extra-budgetary funds, tax, currency, credit, insurance, investment, control over the money supply.

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Forms of control:

Mandatory control over the financial activities of individuals and legal entities is carried out on the basis of law. This applies, for example, to tax audits, control over the targeted use of budget resources, mandatory audit confirmation of financial and accounting statements of enterprises and organizations, etc., carried out mainly by external, independent controllers. Initiative (internal) control does not stem from financial legislation, but is an integral part of financial management to achieve tactical and strategic goals. Preliminary financial control is carried out before financial transactions are carried out and is important for preventing financial violations. It involves assessing the financial justification of expenses to prevent wasteful and ineffective spending of funds. An example of such control at the macro level is the process of drawing up and approving budgets of all levels and financial plans of extra-budgetary funds based on the forecast of macroeconomic indicators of the country's economic development. At the micro level, this is the process of developing financial plans and estimates, credit and cash applications, financial sections of business plans, drawing up forecast balances, agreements on joint activities, etc. Subsequent financial control, carried out through analysis and audit of reporting financial and accounting documentation, is intended to assess the results of the financial activities of economic entities, the effectiveness of the implementation of the proposed financial strategy, comparison of financial costs with those predicted, etc.

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Audit

The most in-depth and comprehensive method of financial control. This is a complete examination of the financial and economic activities of an economic entity in order to verify its legality, correctness, appropriateness, and effectiveness.

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Types of revisions:

full and partial; complex and thematic; planned and unscheduled

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Officials of the Accounts Chamber of the Russian Federation have been assigned the following tasks:

organizing control over the execution of federal budget and extra-budgetary funds; preparation of proposals to eliminate detected violations and streamline the budget process; assessment of the effectiveness and expediency of spending public funds, including those provided on a repayable basis, and the use of federal property; determining the degree of validity of articles of draft federal budgets and extra-budgetary funds; financial expertise, i.e. assessment of the financial consequences of the adoption of federal laws for the budget; control of the receipt and movement of budget funds in bank accounts; regular submission to the Federation Council and State Duma of information on the progress of execution of the federal budget; control of the receipt of funds into the federal budget from the privatization of state property, sale and management of it.

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Federal Treasury Bodies

Called upon to implement state budget policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds. He is entrusted with the following tasks: control over the revenue and expenditure side of the federal budget during its execution; monitoring the state of public finances in general and providing the highest legislative and executive authorities with reports on the financial operations of the Government of the Russian Federation and the state of the budget system; control, together with the Bank of Russia, of the state of the state external and internal debt of the Russian Federation; control of state federal extra-budgetary funds and financial relations between them and the federal budget.

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The main task of the tax authorities

Ensuring a unified system of control over compliance with tax legislation, correct calculation, completeness and timeliness of payment of taxes and other obligatory payments.

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The tax police is called upon to solve the following tasks:

protection of tax inspectorate employees from illegal attacks in the performance of their official duties; prevention, detection and suppression of corruption in tax authorities.

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Main objectives of audit control

Establishing the reliability of accounting and financial statements and the compliance of financial and business transactions with regulations in force in the Russian Federation; verification of payment and settlement documentation, tax returns and other financial obligations of the audited economic entities.

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