1. Prospects of Development of the Federal Treasury
Deputy Head of the Federal Treasury
A. Demidov

2. MAIN AREAS OF ACTIVITIES OF THE FEDERAL TREASURY
TRADITIONAL FUNCTIONS
Accounting and allocation of revenues
Expenditure management
Accounting and reporting
Ex-ante financial control
Treasury support for contracts (agreements, arrangements)
Ensuring liquidity of the federal budget account
Provision of cash
Issuance of certificates for electronic signature keys
IT system operator
Placement of federal budget funds into bank deposits
Purchase (sale) of securities under repo agreements
Granting budget loans to budgets of entities of the RF and municipalities
Purchase (sale) of foreign currency
IT FUNCTIONS
FINANCIAL MARKET PARTICIPANT
SIIS “Electronic budget”
PIS “SMP” (pubic information system for state and municipal payments)
SAS “Governance”
Single budget system portal
UIS in the sphere of procurements
Official site for placing information about public (municipal) institutions

3. Model of the Organizational Structure of the Treasury of Russia “as it is”
Federal Treasury
Federal level
FKU «TsOKR»
Inter-regional level
Inter-regional operating office
Branch office FKU «TsOKR»
In the Crimea FO
Inter-regional branch of FKU «TsOKR»
In the city of Vladimir
Are not BFR
Regional level 84 77
Branch office FKU «TsOKR»
TOFK
…..
TOFK
Branch office FKU «TsOKR»
…..
Municipal level
terr.office
…..
terr.office
terr.office
…..
terr.office
1954

4. Key factors for changing the organizational-functional model of the Federal Treasury
2016
2017
2018
2019
2020
SIIS “Electronic Budget”
Elaboration and development of sub-systems of the “Electronic budget” system. Performance of functions of the “Electronic budget” system operator
Centralization of accounting and preparation of reports of FEPB
UIS FTS
Performance of operator functions. Control in accordance with Art. 99 of Federal Law 44-FZ
Exercising authorities related to control and supervision in the fiscal sphere, external control over quality of work of audit entities
Authorities on control and supervision delegated from Rosfinnadzor
Building a treasury single account
Reforming the treasury payment system
Managing liquidity of the TSA
Treasury services in the system of treasury payments
Treasury support
Provision of treasury support for public contracts (agreements, arrangements) concluded on behalf of RF
IT centralization –FT infrastructure
Consolidation of technical, technological parameters of IT systems of the FT in data processing centers.
Creation of a single cloud infrastructure of the Federal Treasury
Externalities
Development of banking, information and communication technologies, electronic payment services, social-demographic situation, etc.
Other factors
Building the foreign currency TSA, performance of functions of a foreign currency control agent
Performance of functions of the SIS: GASU, SIS SMP, bus.gov.ru, budget.gov.ru
Systemization and coding of technical-economic and social information in EOS

5. Model of the Organizational Structure of the Treasury of Russia “as it would be”
Central Administration of the Federal Treasury
Federal level
Inter-regional operating office
FKU «TsOKR»
Inter-regional level
TOFK- competence centers (18)
Inter-regional branches of FKU «TsOKR»
(10 филиалов)
Regional level
УФК
(66)
70 Departments
Department
Department
…..
Municipal level
terr.office
Inter-terr. Depart. … …

6. SYSTEM OF STATE (MUNICIPAL) FINANCIAL CONTROL (AUDIT) IN THE RUSSIAN FEDERATION
RF Chamber of Accounts –
Supreme state financial control body
Russian Federation
Federal Treasury
delegation of authorities
Federal Fiscal Supervision Service
Entities of the Russian Federation
Supervisory-accounting body
of an RF constituent 85
Federal Treasury territorial body 84
Territorial body of the Federal Fiscal Supervision Service
Internal state financial control body of an RF constituent
delegation of authorities
Municipal formations
Supervisory-accounting body
of a municipal formation
Municipal internal financial control body of an RF constituent
About 23000
Territorial department of the Federal Treasury territorial body
2039

7. CONTROL (AUDIT) OF THE FEDERAL TREASURY IN THE SPHERE OF PROCUREMENT OF GOODS, WORKS, SERVICES
PLANNING
MAKING A PROCUREMENT
EXECUTION OF THE CONTRACT
PROCUREMENT RESULTS
Plan of procurements
Scheduled plan
Notification, documents related to procurement,
Identification of the supplier (of the executor, contractor) (work of the commission, protocol)
Registry of contracts, supporting documents (bill, invoice, etc. )
Supplied goods, executed work, provided service
Preliminary (ex-ante) control
- Compliance with requirements to justification of budget appropriations;
- Control over compliance of the procurement plan with budget commitment limits
Information on procurement identification code and volume of financial support correspond to the data contained in the procurement plan
Information on procurement identification code and volume of financial support contained in the notification, documents, protocols, draft contract correspond to the scheduled plan
Information on procurement identification code and volume of financial support in the registry of contracts correspond to contract terms
Subsequent control
- Compliance with requirements to justification of procurements;
- observance of rules related to rating in the procurement sphere
Justification of the initial maximal price of the contract
Maintenance of the contract registry;
Authorization of expenditures and payment of contracts;
Compliance of supplied goods, executed work (its results) or provided service to terms of the contract;
Customer’s application of penalties in case contract terms are violated;
- Timeliness, completeness and accuracy of recording supplied goods, executed work (its results) or provided service in accounting documents
Compliance of use of supplied goods, executed work (its result) or provided service to the purposes of making the procurement
THE SHARE OF FEDERAL BUDGET EXPENDITURES FOR PROCUREMENT OF GOODS, WORKS, SERVICES; BUDGET INVESTMENTS, INTER-BUDGETARY TRANSFERS AND SUBSIDIES IN 2015 COMPRISED 74%

8. PROSPECTS OF CONTROL (AUDIT) OF THE FEDERAL TREASURY IN THE SPHERE OF PROCUREMENT OF GOODS, WORKS, SERVICES
PLANNING
MAKING A PROCUREMENT
EXECUTION OF THE CONTRACT
PROCUREMENT RESULTS
Plan of procurements
Scheduled plan
Notification, documents related to procurement,
Identification of the supplier (of the executor, contractor) (work of the commission, protocol)
Registry of contracts, supporting documents (bill, invoice, etc. )
Supplied goods, executed work, provided service
- Catalogue of goods of goods, works, services;
- Information on reference prices;
- Preparation of the objective initial (maximal) price of the contract
Register of procurement commissioners
(full name, position of a tender commission member, time of work with the tender commission and other info):
- Detection of cases of affiliation with suppliers
Register of cooperation of executors (co-executors) on public contracts (information on the legal entity: name, organizational-legal form, founder, other information):
Identification of affiliated executors;
Ensuring transparency of the process of public contract execution (including prevention of withdrawal of budget funds to off-shores, fighting against execution of contracts by fly by night companies)
Procurement of goods, works, services is performed:
In time,
In necessary quantities,
Of proper quality,
Cost effectively.
PROSPECTS

9. BUDGET HOLDER - CUSTOMER GOODS, WORKS, SERVICES (GWS)
MAIN FLOWS SUBJECT TO STATE FINANCIAL CONTROL (AUDIT)
STATE CONTRACT
CONTRACT
(AGREEMENT)
CONTRACT
(AGREEMENT)
1 flow
(CUSTOMERS AND EXECUTORS)
BUDGET HOLDER - CUSTOMER
HEAD EXECUTOR
EXECUTOR OF THE 1ST TIER
EXECUTOR OF THE 2ND TIER
GOODS, WORKS, SERVICES (GWS)
GWS
GWS
2 flow
(FEDERAL TREASURY BODIES)
ДЕНЕЖНЫЕ
СРЕДСТВА
ДЕНЕЖНЫЕ
СРЕДСТВА
ДЕНЕЖНЫЕ
СРЕДСТВА
account of a recipient of budget funds
account for registering transactions of a budget holder
account for registering transactions of a budget holder
account for registering transactions of a budget holder
ACCEPTANCE DOCUMENTS
ACCEPTANCE DOCUMENTS
ACCEPTANCE DOCUMENTS
CASH
ACCEPTANCE DOCUMENTS
CASH
ACCEPTANCE DOCUMENTS
CASH
ACCEPTANCE DOCUMENTS
3 flow
(CREDIT ORGANIZATIONS)
settlement account
settlement account
settlement account
4 flow
(TAX AUTHORITIES)
INVOICE FOR
GWS
INVOICE FOR
GWS
INVOICE FOR
GWS
taxpayer account
taxpayer account
taxpayer account
taxpayer account

10. SIS «Electronic budget» SO “ASFK” (Treasury automated control system)
IT ENVIRONMENT OF INTERDEPARTMENTAL INTERACTION IN THE COURSE OF EXERCISING CONTROL (AUDIT)
FTS of Russia
Federal Treasury
Rosinmonitoring
AIS “Tax”
Official site of the Unified Information System (UIS)
Unified information system on operations (transactions) with cash or other property
ASK NDS (ACS VAT)
SIS «Electronic budget»
Information on invoices;
Information on organizations and physical persons that belong to the “risk group”, with respect to whom there is the following information:
- on tax evasion;
- On existing receivables;
- On being included in the registry of bad faith suppliers;
- other information (registry of complaints, results of control);
Information received from territorial bodies;
USRLE, USRIE, unified state register of taxpayers.
Credit organizations
SO “ASFK” (Treasury automated control system)
Information on transactions in personal accounts;
Registry of contracts (Federal Law No.  44-FZ);
реестр договоров (Federal Law No.  223-FZ);
Registry of arrangements (agreements);
Catalogue of GWS with information on the structure of pricing with calculation of cost by cost elements;
System of reference prices for goods, works, services;
information received from territorial bodies.
Information on transactions in settlement accounts;
Information on organizations and physical persons that belong to the “risk group” with respect to whom there is information that they are involved in extremist activities or terrorism;
Other information (interdepartmental interaction, results of control);
Information received from territorial bodies.
Contract ID

11. AUTHORITIES OF THE FEDERAL TREASURY WITH RESPECT TO THE PUBLIC FINANCIAL CONTROL (AUDIT)
forms
CONTROL
AUDIT
types
types
Current control
Audit of reports on implementation of state (municipal) programs and also of non-program areas of activities
Audit of reports on implementation of state (municipal) tasks and plans of fiscal activities of public (municipal) institutions
Ex-ante control
Ex-post control
Methods
Accounting for subjects of control (audit, monitoring)
Monitoring of the federal state information system
Monitoring of information systems held by the subject of control (audit)
revision
Accounting registries
act
Documentary control (authorization)
verification
supervision
supervision
Permissive entry
act, report
verification
verification
Actual control (examination)
certificate
certificate
survey
opinion
opinion
analysis
analysis
certificate
certificate
analysis
analysis
certificate
certificate
certificate
certificate
TREASURY SUPPORT

12. TREASURY CASH SUPPORT
On public contracts, contracts (agreements)
Under agreements on granting subsidies (earmarked funds) to legal entities
Under agreements on granting inter-budgetary transfers
SPECIFICS:
Allocation of cash for the needs
Accounts are opened in the Federal Treasury for recipients of funds from the budget – legal entities that are executors under public contracts and for recipients of earmarked funds.
Federal Treasury authorizes transactions
Submission of reports
Contract ID
EFFECT:
Redeployment of funds in the economy
Control over proper use of cash
«Coloring» of cash flows
Enhancement of liquidity of the TSA

13. Current (final) settlements Current (final) settlements
TREASURY SUPPORT FOR PUBLIC CONTRACTS, CONTRACTS (AGREEMENTS)
PUBLIC CONTRACT
CONTRACT (AGREEMENT)
CONTRACT (AGREEMENT)
Public customer
Head executor
Executor of the 1st tier
Executor of the 2nd tier
GWS
GWS
GOODS,
WORKS,
SERVICES (GWS)
ADVANCE PAYMENT
ADVANCE PAYMENT
ADVANCE PAYMENT
account of a recipient of budget funds
(03 p/a)
account for registering transactions of a budget holder
(41 p/a)
account for registering transactions of a budget holder
(41 p/a)
account for registering transactions of a budget holder
(41 p/a)
FEDERAL TREASURY
Current settlements
Current (final) settlements
Current (final) settlements
remuneration
remuneration
remuneration
settlement account
settlement account
settlement account
CREDIT ORGANIZATIONS

14. TREASURY SUPPORT FOR ARRANGEMENTS (AGREEMENTS) ON GRANTING SUBSIDIES TO LEGAL ENTITIES (EARMARKED FUNDS)
SBFC order on delegation of authorities of a budget funds recipient related to transfer of a subsidy to a legal entity
CONTRACT (AGREEMENTS)
Chief budget funds controller (SBFC)
TOFK,
To which которому authorities were delegated
Legal entity, executor
Executor (co-executor)
GOODS, WORKS, SERVICES (GWS)
Information on areas of spending earmarked funds, payment order,
Contract (agreement), documents confirming occurrence of a cash commitment
Consolidated request for backing
BUDGET COMMITMENT LIMITS
ADVANCE PAYMENT
account of a recipient of budget funds
(03 p/a)
opening an account under delegated authorities
(14p/a)
account for registering transactions of a budget holder
(41 p/a)
account for registering transactions of a budget holder
(41 p/a)
FEDERAL TREASURY
Платежное поручение
remuneration
Current (final) settlements
CREDIT ORGANIZATIONS
settlement account
settlement account

15. TREASURY SUPPORT FOR ARRANGEMENTS (AGREEMENTS) ON GRANTING INTER-BUDGETARY TRANSFERS
SBFC order on delegation of authorities of a budget funds recipient related to inter-budgetary transfers
AGREEMENT
on granting funds
Chief budget funds controller (SBFC)
TOFK,
To which которому authorities were delegated
Authorized power body – constituent of the RF
Legal entity
AGREEMENT
on granting funds
Consolidated request for backing
account of a recipient of budget funds
(01 p/a)
opening an account under delegated authorities
(14p/a)
account of a recipient of budget funds
(03 p/a)
account for registering transactions of a budget holder
(41 p/a)
BUDGET COMMITMENT LIMITS
FEDERAL TREASURY
Payment order
Transfer of funds
settlements
settlement account
CREDIT ORGANIZATIONS

16. ONGOING STATE FINANCIAL CONTROL (AUDIT) OVER FUNDS GRANTED FROM BUDGETS OF THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION
FEDERAL TREASURY
opinion on lack of violations
verification of documents
Actual control
(if needed)
authorization 2 3
opinion on presence /
lack of violations
1. A request to receive (transfer) funds
2. Contract
3. Documents – grounds for transfer of funds
Examination of an entity
2.1 1
2.2 4
Transfer of funds
Recipient of budgetary funds - public customer
Goods, works, services
(control over the fact of delivery execution, provision)
Executor (co-executor)

17. Results of preliminary control
ИТОГ:
EXPECTED EFFECT FROM IMPLEMENTATION OF THE NEW MODEL OF PUBLIC FINANCIAL CONTROL (AUDIT)
Prevention of violations
Shifting focus to the preliminary control phase
Not only documentary, but also actual control
“Coloring” of cash flows
Evaluation of cost of goods, works, services
Changing the process of examination of results
Recognition of results of control measures of other regulatory and supervisory authorities
Results of preliminary control
(source for identification of objects for subsequent control)

18. Thank you for attention
A. Demidov