of September 25, 2013 No. 02-07-10/39742
About possible investment of financial bodies of subjects of the Russian Federation with powers on internal state financial control in the field of budget legal relationship
The Ministry of Finance of the Russian Federation in connection with numerous requests on internal state financial control in the field of budget legal relationship reports the following about possible investment of financial bodies of subjects of the Russian Federation with powers.
According to Article 6 of the Budget code of the Russian Federation (further - BQ of the Russian Federation) financial bodies are the Ministry of Finance of the Russian Federation, executive bodies of subjects of the Russian Federation performing creation and the organization of execution of budgets of subjects of the Russian Federation (financial bodies of subjects of the Russian Federation), bodies (officials) of local administrations of municipalities performing creation and the organization of execution of local budgets (financial bodies of municipalities).
At the same time according to BQ of the Russian Federation the closed list of powers of financial bodies is not established. In particular, according to Article of 165 BQ of the Russian Federation the Ministry of Finance of the Russian Federation in addition to powers on creation and the organization of execution of the federal budget has the following budget powers:
develops the program of the state external borrowings of the Russian Federation at the request of the Government of the Russian Federation and is the authorized Government of the Russian Federation the federal executive body performing the state internal and external borrowings develops the program of the state guarantees of the Russian Federation in foreign currency and the program of the state guarantees of the Russian Federation in currency of the Russian Federation;
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