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In the current context, the sphere of public administration witnesses processes of reformation connected with changes in the system of the state financial control bodies, expansion of the list of state financial control methods. The article examines the key provisions of the state treasury control, studies the features of the methods used by the Russian Federal Treasury in implementing the powers and authorities in the internal state financial control. It formulates a conclusion of highlighting a separate method of the state financial control - the budget monitoring. It specifies the specificity of this method the implementation procedure of which envisages a possibility of identifying the risks in spending the budget funds in order to prevent disorders in the minimum volume of the spendable financial, labor expenditures. The article presents the authors position in regard of direction of developing the methodology of the state treasury control in order to strengthen the position of the Russian Federal Treasury as a significant organ of the state financial control.
In the current context, the sphere of public administration witnesses processes of reformation connected with changes in the system of the state financial control bodies, expansion of the list of state financial control methods. The article examines the key provisions of the state treasury control, studies the features of the methods used by the Russian Federal Treasury in implementing the powers and authorities in the internal state financial control. It formulates a conclusion of highlighting a separate method of the state financial control - the budget monitoring. It specifies the specificity of this method the implementation procedure of which envisages a possibility of identifying the risks in spending the budget funds in order to prevent disorders in the minimum volume of the spendable financial, labor expenditures. The article presents the authors position in regard of direction of developing the methodology of the state treasury control in order to strengthen the position of the Russian Federal Treasury as a significant organ of the state financial control.
The Federal Financial Monitoring Service (Rosfinmonitoring) currently possesses complete and comprehensive information whose analysis makes it possible to monitor the whole chain of financial transactions, links, agreements through which criminal gains are legalized, transformed into other assets and the capital is then transferred abroad. However, to date the procedure for giving the results of Rosfinmonitorings financial investigations the status of evidence in the criminal process has not been legally regulated. Since Rosfinmonitoring is not a law enforcement body, or a subject of operative search and evidence-collection work, the materials of its financial investigations cannot be directly used as evidence in a criminal case and need legalization. As the information in the materials of a financial investigation constitutes bank secrecy, a direct attempt to use it as proof could be dismissed by the court as inadmissible evidence because it was obtained by law enforcement bodies without a court sanction. In order to give the status of admissible evidence to the information obtained during a financial investigation of the deposits and accounts of the persons involved, the investigator, with the agreement of the head of the investigation agency, or an inquiry officer, with the agreement of the prosecutor, should petition the court about the initiation of investigatory actions according to the procedure stated in Art. 165 of the Criminal Procedure Code of the Russian Federation, and attach all the documents obtained from credit organizations as a result of the courts ruling to the materials of the criminal case. The authors present a comparative analysis of financial and preliminary investigations, describe the specifics of using the materials of financial investigations in criminal proceedings and the procedure of Rosfinmonitorings cooperation with law enforcement bodies with the goal of investigating and solving crimes.
The article deals with the problems of accounting and analytical support of public procurement in the electronics industry; one of the objectives of the study is to substantiate the criteria for assessing suppliers' reputation; evaluations of persons filing procurement complaints; procurement monitoring indicators. In the process of research, the author used such general scientific principles and methods as abstraction, generalization, as well as statistical methods of data processing. As a result, there has been developed a methodology for assessing the suppliers' reputation including three stages. At the first one — participating companies are assessed according to the criteria of size, industry, ownership, organizational and legal form, data transparency for subsequent calculations. At the second stage — the economic viability of the subjects is assessed in terms of the availability of financial, material and human resources, as well as the effectiveness of companies and the dynamics of their growth. At the third stage — the conscientiousness of the participants is assessed according to the criteria of the authorized capital, credit limit, tax burden, the Spark-Risk lists inclusion. The technique has been tested on data from the register of unscrupulous suppliers supplying products for the electronics industry; the data for analysis has been generated on the basis of 1360 companies. Calculations have shown that the overwhelming majority of unscrupulous suppliers are micro-enterprises that do not belong to the production related industries, repair, and in electronics trade; the significant part of them are registered in Moscow and its region. There is found out some companies which are unscrupulous suppliers of electronic products. They do not have sufficient financial, material and human resources and are characterized by low reputation characteristics. The proposed changes in the legislation in the introduction of prequalification terms require an adequate accounting and analytical support that would help to control the admittance of only participants with high reputational characteristics that can and should be allowed in the public procurement system.
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