Violations in the field of existing budget legislation today represent one of the important problems in the functioning of this state system. Therefore, the laws of various countries always establish rather stringent conditions for the execution of budgetary obligations and, accordingly, responsibility for violations of budgetary discipline.
However, it should be recognized that violation of this branch of legislation is not always accompanied by the inevitable prosecution, the budget may not be executed from period to period, and no one bears responsibility for it. The most frequent violation is cases where arbitrary “rewriting” of expenditure items occurs and programs that are not provided for by the budget approved for a specific year or period are funded.
The main task of budget legislation is precisely to establish a system of adequate measures of responsibility in the field of budget relations. These measures may be administrative, material and even criminal sanctions.
The law, first of all, precisely defines the types of violations of budget legislation for which those responsible should be held accountable:
- intentional deliberate failure to comply with applicable law;
- misuse of funds;
- refusal to transfer or incomplete transfer of budgetary resources for the implementation of projects provided for by the budget law;
- delays in the submission of reports, as well as other documents and information that give an idea of the progress of budget execution ;
- violation of the procedure and rules for maintaining accounting records, inconsistency of the signature and data contained in these documents.
In accordance with the law, liability for violation of budget legislation provides for the application of such measures:
- a warning to the official about the careless execution of the budget law;
- Arrest, freeze or block costs;
- withdrawal of funds;
- suspension, in cases provided by law, of operations in credit institutions;
- fine, penalty, penalty.
These measures of responsibility are provided for in Article 282 of the Civil Code of the Russian Federation, and their application is referred to the competence of the treasury bodies. Directly these functions are performed by the representatives of this body, who have the right:
- write off budget funds that are spent for other purposes, or those that are subject to write-off;
- write off interest and penalties for late use of budgetary funds;
- issue a warning and a warning (through the prosecution authorities) to representatives of the authorities;
- draw up protocols that serve as the basis for liability;
- collect penalties from institutions that do not timely execute budget documentation;
- block operations on accounts for up to one month.
The existing responsibility for violation of budget legislation provides for sanctions for the most common types of budget offenses, such as misuse, which represents the allocation of funds to finance programs that are not included in the budget for investment within a specific period.
Non-return or untimely return also provides for liability for violation of budget legislation. Moreover, it can occur within the framework of administrative and criminal law, if it is found guilty of their spending.
But non-transfer of interest provides liability for violation of budget legislation and entails the imposition of administrative sanctions, for example, as a rule, in such cases fines are imposed. In a word, the application of sanctions in the field of budgetary relations is widespread and the choice of form of sanction is determined by the severity of the violation and the ensuing consequences.