At any level of government, executive structures operate. Their work is supervised by competent authorities. Let us further consider the existing types of state and municipal control.
General information
Municipal authority is elected by the population. It acts on behalf of citizens and in their interests. 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. Direct verification of activities is carried out by the whole system supervisory authorities. They work both at the federal, and at the 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 industry regulation approved by Government Decision No. 329. In accordance with it, the specified Ministry has the right to submit draft federal laws and other normative acts on which a government decision is necessary on issues falling within the purview of the Ministry of Finance, its subordinate services, and projected performance indicators and a draft action plan. The competence of this structure includes monitoring the implementation of budget items. The Federal Treasury operates through territorial units. His powers include accounting for cash execution of the federal budget, establishing account regimes, and distributing income from taxes received in accordance with the provisions of the law. The Federal Tax Service carries out activities under Regulation No. 506. The tax service exercises its authority through territorial units. The FTS exercises control:
- Over compliance with the law on fees and taxes.
- Accuracy of accrual, timeliness and completeness of revenues established by the Tax Code.
- Foreign exchange transactions residents and non-residents, not acting as exchanges and credit institutions.
- The completeness of profit accounting for individual entrepreneurs and organizations, etc.
FSFBN
The Financial and Budget Supervision Service exercises its authority both directly and through territorial bodies. FSFBN supervises:
- For the expenditure of federal budgetary and extra-budgetary funds, material assets related to state property.
- Compliance with currency legislation by all entities, non-residents, including compliance 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 operating in accordance with industry legislation. The customs service provides control of the import / export of goods to / from the territory of the Russian Federation. Her powers include currency control fight against smuggling and other crimes and administrative violations.
Monitoring service
This executive body implements measures against the legalization of proceeds from crime, the financing of terrorism.The competence of the service includes the development of state policy, legal regulation and coordination of activities in the specified area of other executive institutions. The monitoring service exercises authority both directly and through its territorial units.
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 regulatory acts. For this, various types of checks of municipal control (preliminary, current or subsequent) are determined. Supervisory activity involves the systematic monitoring of compliance with mandatory requirements, analysis and prediction of compliance with legislative requirements by citizens and organizations. The list of types of municipal control includes:
- Studying the documentation.
- Inspection of structures, territories, premises, equipment, goods and vehicles.
- Sampling of industrial and environmental objects, products, their research, examination.
- Conducting investigations aimed at identifying the causes and consequences of damage caused by violations of requirements.
General classification
First of all, one should name such types of municipal control as intraeconomic and intradepartmental. The latter is carried out by ministries and other entities in relation to reporting institutions. On-farm supervision is carried out by special services within the same organization. There are the following main types of municipal control in the municipal district: environmental, budget, legal, as well as supervision of the execution of work. The MO charters include relevant provisions on their forms.
Performance Supervision
Types of municipal control in the service sector include:
- Survey of residents.
- Handling complaints.
- Periodically comparing costs with those of other contractors and services.
Implementation of supervision is ensured by placing contacts of competent structures in places accessible to the population. In this case, the poor quality of services will be expressed by an increase in complaints from citizens. At the same time, it is necessary that appeals come directly to the municipal supervisory authority, and not to the enterprise performing certain works. This will ensure that proper account is taken of the effectiveness of public services by contractors. The degree of satisfaction with services is also determined by periodic surveys of people. Control methods include scheduled and unscheduled inspections, spot checks. This examines the quality of cleaning and landscaping, road repair, observance of the route schedule of public transport, and so on.
Environmental supervision
The legislation provides for various types of municipal control in the field of nature conservation. 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, the 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, and animal habitation within settlements. Supervisory activity involves scheduled and unscheduled inspections, sampling and sampling, conducting examinations. Of particular importance in the exercise by the competent structures of their powers are citizens' appeals. Each complaint or statement is checked in the prescribed manner. In case of violations, the perpetrators are held accountable.
Types of state (municipal) financial control
Budget supervision is divided into proactive and mandatory. The latter is carried out by such structures as divisions of the Federal Tax Service, the Federal Treasury, as well as the Accounts Chamber. Initiative supervision is carried out by decision of the business entity if necessary. The following types of municipal financial control exist: tax, insurance, currency, etc.
Features of the activity
Distinguish types of municipal control of local governments and representative structures. Supervision is carried out in the process of consideration of draft budgets, a number of issues relating to their implementation, etc. The 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 activity. Forms of supervisory measures, powers of competent structures are determined in federal legislation. In particular, Federal Law No. 131 includes forest and land control among issues of territorial importance. The right to carry out supervisory measures is also provided for in other regulatory enactments. For example, in the LCD, Art. 12, the powers are established to control the use and safety of the housing stock of the MO, in Federal Law No. 154 - to comply with the terms of agreements / contracts with Cossack associations on their participation in the territorial administration, etc.
The objects
They are defined in federal and regional laws, as well as normative acts of the Moscow Region. For example, Federal Law No. 171, which regulates the production and turnover 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. As the object of supervision is the preservation of roads of territorial importance. This position is enshrined in Art. 13, part 1 of the Federal Law No. 257. At the regional level, regulations may be approved that regulate the content of especially valuable natural complexes. In particular, under Art. 12 of the Law of the Vologda Oblast, the competence of local authorities includes control in the organization and functioning of protected areas of municipal importance.
Conclusion
Control is an integral element of management activities. It can be carried out within the framework of separate federal powers delegated to the relevant territorial structures. This form of control is provided for in regulatory enactments of certain constituent entities of the Russian Federation. Supervisory activity allows you to identify causing harmful or illegal actions of the territorial authorities, to bring those responsible to justice in accordance with the law.