The budget legislation of the Russian Federation has been developing recently at a rapid pace. In this regard, many institutions are expanding regarding the regulation of its norms. In particular, responsibility for violation of budget legislation has increased. Next, we consider this area in more detail.
New in budget legislation
First of all, it should be noted that until recently, the regulatory framework lacked an important codification of financial obligations. In this regard, budget law did not have the necessary tools to exercise proper control over the implementation of the rules. The situation has changed significantly with the adoption of additional regulations. In particular, the fourth part of the adopted code establishes liability for violation of budget legislation. Since July 1, 2002, another regulatory act has been in force. Its provisions regulate administrative responsibility in the financial sector, determine the list of crimes in the field of finance.
Thus, today, the budget legislation includes two codes that establish the basic general rules for the implementation of financial plans.
Responsibility for violation of budget legislation: a general concept
The fact of the crime causes a certain reaction. It is expressed in the application of certain punishments. The following features are inherent in any legal liability:
- Negative assessment of the action that forms the crime, and the subject who committed it.
- State coercion.
- The onset of adverse consequences for the offender, which is the essence of the punishment.
Budget law defines the following signs of crime in the financial sphere:
- Relationship with industry regulatory framework.
- The prosecution is carried out by authorized bodies for budget execution.
- The basis is a violation of the norms in budget legislation.
- The possibility of applying coercive measures to a person who is guilty of improper execution or non-compliance with the requirements established in the industry regulatory framework.
- A special procedure for prosecution.
- The use of coercive measures for crimes in the financial sector acts as a means of ensuring the necessary implementation of the requirements of the industry regulatory framework.
Goals
Administrative responsibility in the financial sector is aimed at:
- Punishment of the criminal. This is a method of his upbringing and a means to prevent subsequent similar acts.
- Enforcing standards in budget legislation. This is especially true in cases where the person receiving the money acts as a criminal.
- Ensuring the protection of property interests of parties to financial legal relations.
Specificity
Fiscal responsibility is formed within the framework of general financial obligations. It involves the use of appropriate authorities authorized to execute monetary plans, certain coercive measures (punishment). These tools are enshrined in law and impose additional onerous property measures to the offender.
The position of the subjects
Describing the status of the regions of the Russian Federation in the area of responsibility for violations of financial legislation, a number of circumstances should be noted, namely:
- Subjects cannot impose punishment for crimes in the financial sphere. This also applies to administrative liability for unlawful acts. The establishment of punishment is the responsibility of the authorized federal authorities.
- Violation of the norms of the budget legislation of the regions of a country can act as an objective aspect of a crime in the financial sphere. It will be the basis for the application of appropriate coercive measures.
- The constituent entities of the Russian Federation represented by entities executing regional budgets can hold criminals accountable for committing unlawful acts in the manner that is regulated in the BC.
- Regional authorities can initiate appropriate cases of abuse of the situation by drawing up an appropriate protocol.
- Subjects of the Russian Federation may be held accountable for certain violations in the financial sphere.
- Regional authorities authorized to execute financial plans may be punished for abuse. This also applies to officials of these structures. For violations in this case comes administrative liability.
Classification of crimes and consequences: general information
In theory of law, 5 types of responsibility are traditionally distinguished:
- Criminal
- Administrative
- Material.
- Disciplinary.
- Civil.
Liability arises when an employee causes harm to an enterprise. Disciplinary punishment can be used in case of failure to comply with the internal production schedule. In this regard, relations within the financial sphere are not protected by these standards. 
Corpus delicti
Responsibility for violation of budget legislation may be criminal. This takes place in cases where the crime contains the signs provided for in the CPC. In some cases, administrative responsibility is provided. This applies to crimes containing relevant features specified in the Code of Administrative Offenses. Current financial legislation allows us to consider budget responsibility as an independent category. This is due primarily to the fact of the existence of a financial crime, which acts as the basis for the application of certain penalties. The possibility of separation is also related to coercive measures. They are provided for in Art. 282 and 289-306 of the Civil Code of the Russian Federation.
Coercive Measures
Article 282 provides the following list:
- Warning about improper implementation of the financial process.
- Withdrawal of budget funds.
- Cost lock.
- Fine.
- Suspension of operations on settlement accounts in credit companies.
Other measures include termination or reduction of the receipt of all forms of cash assistance, compensation by the recipient in the amount of underfunding, cancellation of municipal or state guarantees.
Clarification of Terms
In a number of cases, in the field of budget responsibility, definitions are used such as "legal liability", "sanction", "punishment". In the theory of law, as in industry disciplines, certain categories of coercive measures are distinguished. In particular, these may be:
- A warning.
- Compulsion.
- Remedial measures.
- Legal liability.
Given the above, it becomes clear that the term “coercive measures” has the broadest meaning. Punishment is permissible solely within the framework of legal liability. It acts in this case as its measure. The industry regulatory framework does not use sanctions for violation of budget legislation. In a general sense, this definition expresses a part of the norm that contains the consequences of the execution or evasion of the established rule. The Budget Code adopted the term “coercive measures”.This, according to many experts, most clearly reflects the essence of the norms.
Preventive measure
As mentioned above, the responsibility for violation of budget legislation is aimed at ending the crime and preventing damage to property. The category of preventive measures in the financial sector includes:
- Cost lock.
- Termination or reduction of financial assistance from the budget.
- Freezing of operations on settlement accounts in credit companies.
- Cancellation of guarantees (municipal, state).
In this case, no additional burdens are provided for the offender. 
Recovery measures
They are aimed at eliminating and compensating for losses and harm that were caused both to the recipients of funds and to socio-territorial groups by criminal actions in the financial sphere. The category of remedial measures includes:
- Payment of compensation to the recipient of funds in the amount of underfunding.
- Penny.
- The withdrawal of budgetary funds in an indisputable manner. These may be means:
- used for their intended purpose;
- payable, expired, interest on the use of funds that were provided on a repayable basis, the time of payment of which has come.
The application of these measures also does not imply an additional burden for the offender.
Application practice
There are different types of violations of budget legislation. Depending on the corpus delicti, a coercive measure will be applied. Today quite often fines are applied for violation of budget legislation. So, for example, Art. 292 of the RF Budget Code provides for coercive measures for the late submission or evasion of submission of reports and other information necessary for the preparation of financial projects, their subsequent implementation and control of this process. The provisions of the article indicate the penalty prescribed by the Code of Administrative Offenses, as well as a warning about the consequences of this crime. In Art. 19.7 Administrative Code established a similar sanction for failure to provide the necessary information. As can be seen, these abuses are of the same nature. In this regard, we can conclude that the punishment, which is provided for by Article. 292 BC RF, acts as a measure of administrative responsibility.
Finally
Summarizing all of the above, we can conclude that the new version of the budget legislation currently in force provides for 3 types of liability:
- Criminal
- Financial.
- Administrative
In some cases, two coercive measures can be applied for one crime. For example, a fine and a warning. Such crimes are classified as complex.