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ИД «Финансы и кредит»






Finance and Credit

On administrative responsibility of recipients of inter-budget transfers for violating the procedure and (or) terms of provision (expenditure) of inter-budget transfers

Vol. 27, Iss. 9, SEPTEMBER 2021

Received: 24 June 2021

Received in revised form: 8 July 2021

Accepted: 22 July 2021

Available online: 30 September 2021

Subject Heading: Financial control

JEL Classification: H77

Pages: 2158–2168


German N. SKLYAROV Chamber of Control and Accounts of Leningrad Oblast, St. Petersburg, Russian Federation

ORCID id: not available

Subject. The article discusses administrative responsibility of recipients of inter-budget transfers (their officials) for violating the procedure and (or) conditions for provision (spending) of inter-budget transfers, including an attempt to determine the time of occurrence of the offense for which it is possible to bring to administrative responsibility.
Objectives. The aim is to identify problems in the field of administrative and financial legislation that complicate the classification of violations of the procedure and (or) conditions for the provision (spending) of inter-budget transfers.
Methods. The study draws on general scientific methods, like analysis, synthesis, induction and deduction, as well as formal logic and comparative law methods.
Results. The findings include the following: 1) the current legislation does not define the moment, after which an inter-budget transfer is considered as granted; 2) in some cases, laws and regulations directly establish the time, from which the provision of inter-budget transfer is considered completed; 3) if there is no such an indication in a regulatory legal act, presumably, the inter-budget transfer is considered as provided when the funds entered the single account of the budget of a public law entity; 4) violations of the procedure and (or) conditions for the provision of inter-budget transfers are possible even before the actual provision of such transfers.
Conclusions. The current version of Part 3 of Article 15.15.3 of the Code of the Russian Federation on Administrative Offenses requires clarification as to the wording of the subject that committed an offense.

Keywords: inter-budget transfer, provision of inter-budget transfer, recipient, administrative responsibility


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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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Vol. 27, Iss. 9
September 2021