Wolandira ndalama bajeti - izo ... No-cholinga n'cholinga ntchito ndalama bajeti. bajeti Code

Malinga Art. 38 BC cholinga bajeti zikutanthauza kuti appropriations lolingana ndi malire a udindo udzatsitsidwa kwa nzika zenizeni. Pa nthawi yomweyo zikusonyeza malangizo amene iwo udzakhala. Monga nzika ndi olandira chachikulu cha ndalama bajeti. Kenaka ganizirani peculiarities malire kufalitsa kudzipereka ndi appropriations, komanso mitundu ya udindo kwa kuphwanya malamulo a zachuma.

normative m'munsi

Kusankha / lamulo bajeti anatsimikiza mtima kufalitsa appropriations kwa aliyense kapitawo lalikulu. Izi zachitika pa nkhani ya kum'mwera zizindikiro, nkhani, zigawo, classifications ndalama, kusonyeza malangizo ndalama. Misappropriation ndalama bajeti akufotokozera Art. 306,4 BK. The h. 1 limasonyeza kuti pansi izo zikutanthauza malangizo appropriations ndi udindo malipiro sinabweretse mu zochita / chilamulo, kafukufuku, mgwirizano kapena chikalata ena amene anali kutumikira monga maziko malamulo makonzedwe awo.

Wolandira ndalama bajeti

Ndi thupi ovomerezeka ndi chiwerengero cha mphamvu zapadera. Makamaka, ali ndi ufulu kulandira / kukwaniritsa udindo m'malo mwa maphunziro onse malamulo likuvutika appropriations. Amailamulira amakhazikitsa mayunitsi ndalama. Kapangidwe khamu / kuchita maudindo, limba akhoza kukhala boma. kasamalidwe mphamvu ya boma. thumba, boma kapena makonzedwe dera lawo, boma akumeneko. wolandira ndalama bajeti - izo ndi chuma. Malowa ali pamtunda pa mlingo wokweretsa mu utsogoleri wolowezana wa matupi ovomerezeka. Mu nkhani iyi, Zachuma ndi ntchito ngati mabwana ake chachikulu cha ndalama bajeti.

m'boma

Iwo amachita monga wolandira chachikulu cha ndalama bajeti. Izi zikutanthauza kuti kapangidwe ka membala ake adzakhala ndi udindo ntchito yogawa olondola a azimayi analandira. M'boma sanali opanga makampani ntchito, a Boma kupanga chuma, komanso kupereka zambiri kumanga. Woyamba imakhazikika kuthandiza kiyi wa anthu. Makamaka, mabungwe ang'onoang'ono ngati muli thanzi, maphunziro, chikhalidwe ndi zina zotero. ndalama zawo amaperekedwa pansi Ziwerengero za. M'mabungwe oterewa, wolandirayo mwachindunji za bajeti - ndiye mutu wa Chapter iliyonse. yowerengera. The anthu omwewo ndiwo udindo kukhazikitsidwa kwa ndalama ndi zomera kupanga. Pakuti Wotsogolera ndi yowerengera akulu udindo waukulu kwambiri gawo la ndalama ndi ntchito akulimbana ndalama bajeti.

Chofunikanso

Izo kumvetsetsa kuti, malinga ndi gawo lachiwiri la nkhaniyi. 306,1, kanthu / kuchotsa kuti akuphwanya BC ndi zinthu zina malamulo malamulo asapita ndalama, gulu wangwiro kuti si mbali ya ndondomeko bajeti, amalandiranso udindo. miyeso yoyenera udzakhazikika mwa lamulo. Ntchito chilango yeniyeni ikuchitika malingana ndi kuopsa kwa kuphwanya lapansi.

Misappropriation ndalama bajeti

kuyan'anila zotheka BC chingakhale mu:

1. Malangizo a chimaposa kulipira ndalama si ataphimbidwa ndi mfundo za chuma ndi malonda ntchito kwa chaka ziwalo.
2. Wosaloleka kayendedwe ka ndalama pa nkhani. Makamaka tili milandu maganizo kumene utsogoleri bungwe la wasankha kuonetsetsa ndalama bajeti analandira ndalama zosowa zina, zosowa zina.
3. Malangizo kuphimba ndalama ndalama, zimene ziyenera kupangidwa kwa anapeza kuchokera mlingo wina wa ndalama.
4. Kugwiritsa ntchito ndalama malipiro a ndalama wowirikiza ndalama kuchokera-bajeti ndalama.
5. Malipiro misonkhano ndi zinthu zosagwirizana ndi ntchito za bungwe Kumuthandiza mabizinesi, kuphatikizapo chilengedwe chonse, kapena kulipira ndalama zofunika zawo.
6. Ndalama ndi ntchito yomanga maofesi kuti sali m'gulu dongosolo, ndalama si anapereka kwa mu zolembedwa bajeti.

Zochita akuluakulu supervisory amadziŵika ndi kuyan'anila ena oopsa.

udindo wa utsogoleri

The Code Bajeti imafotokoza kuti miyeso angathe kugwiritsidwa ntchito ophwanya ya malamulo alipo m'munda wa zachuma anapereka chifukwa malamulo. Malinga ndi zotsatira zake, udindo kungakhale utsogoleri milandu. Mbali yoyamba, ngati gulu udindo waphwanya bajeti Code, kugwiritsidwa item kuti. 15,14 wa Administrative Code. Mwachibadwa, amakhazikitsa udindo malangizo a appropriations kulipira ndalama zofunika sinabweretse kwa m'chilamulo / kusankha, pa mndandanda Mwachidule, ziwerengero, mgwirizano / mgwirizano kapena chikalata ena kutumikira monga maziko kupereka ndalama zogwirizana. Pankhaniyi, chifukwa ntchito ziletso utsogoleri monga gawo pa kuchitako sayenera zizindikiro za upandu. Ophwanya malinga ndi Art. 15,14 wa Administrative Code akanatha kulimbana ndi zabwino kuchuluka kwa:

• 20-50 zikwi. Opaka. - nduna;
• 5-20% kuchuluka kwa ndalama zomwe akhala analandira kuchokera bajeti osati ntchito ankafuna.

Akuluakulu chilango ndalama akhoza m'malo ndi kuyimitsidwa wa 1-3 ga

nuance

Malinga ndi Art. BK 78.1 (lomweli. 1), kwa mabungwe bajeti kupereka amapereka ndalama kugwiritsira ntchito oyang'anira tauni boma ntchito /. Iwo mopitirira zochokera mtengo normative wa kupereka mabungwe ndi anthu, komanso ntchito yokonza malowo. Ang'onoang'ono angathe kuperekedwa ndi zolinga zina. malamulo deduction anakhazikitsa boma, dongosolo wamkulu wa akuluakulu a boma kapena m'dera dera. Mwachitsanzo, ang'onoang'ono zolinga zina amaperekedwa ndi mabungwe malamulo kumatanthauza mogwirizana ndi Unduna wa nyumba Finance, ndikukhazikitsa mphamvu ndi kugwira a tate wa. njirayi ayenera mfundo zokhudza zinthu, nthawi, ndi kuchuluka, kugawa ndalama malangizo. Tidziwanso kuti pangano, amene anamaliza ndi kukhazikitsidwa kwa tate wa akutumikira monga yodalirika Kugawilidwa kwanthaka ndalama.

chilango chigawenga

Kuwonjezera udindo wa utsogoleri, ndi ziletso envisaged ndi Code Wachifwamba. miyeso yoyenera ali anakonza Art. 285,1. Mu gawo loyamba la chilango adaachitumiza kwa ndalama ya ndalama ndi akuluakulu zolinga zimene sizili ndi zikhalidwe za kuvomereza kwawo, linavomereza lamulo / chisankho, kafukufuku, ndi changwiro mwaunyinji. Chifukwa khalidwe limeneli ndi zilango akonzedwa mu mawonekedwe a:

1. A zabwino kuchuluka kwa 100-300 zikwi. Opaka. kapena ofanana ndalama mu zaka 1-2.
2. yakalavula gaga ayi choposa zaka 2 kapena kumangidwa kwa mawu omwewo. Komanso akhoza anapereka kuletsa m'malo angapo nsanamira kapena kuchita zinthu zina kwa zaka 3
3. Mmangeni mpaka miyezi isanu ndi umodzi.

chachikulu ndi kuchuluka kwa oposa mamiliyoni 1.5 rubles. Mu gawo lachiwiri la mwakale lili pa udindo zochita anachita ndi mavuto kukulitsa.

Ovuta zotsatira za

Akuti pamene bungwe sakugwirizana ndi zimene kuyenderako, si zachilendo. Mogwirizana ndi malamulo onse, wotsutsana zotsatira za asamadye appropriations akhoza kukhala mu bwalo ndi ndondomeko amadandaula. Mbali yoyamba, kampani ayenera amapindula ndi chakudya Article 198 APK (lomweli. 1). Wochita apilo a auditors Apite m'zimenezi kuzindikira chikalata null alionse. Pre-mayesero ndondomeko ndi malamulo, monga ulamuliro, malangizo amakhazikitsa lamanja la matupi kuwunika ntchito zawo. Mwachitsanzo, pansi pa chakudya cha Administrative Malamulo Rosfinnadzor, ndi auditee mwina zolembera chokana olembedwa kuti kuchita pasanathe masiku asanu kuchokera tsiku chiphaso ake. ripoti zisonyeze omwe si malinga ndi zimene bungwe la. apilo tidzakwatulidwa anakambirana. Buku ayenera kukhala ndi malamulo kuthandiza udindo wake.

Pomaliza

Malinga Art. 18 BC mapangidwe ndi chilango cha ndalama, ndi gulu lapadera. Iwo anapereka mu mawonekedwe a magulu ndalama, ndalama ndi magwero kuwononga Kuphunzira. Amakhala, mwa zina, muli Kosgei - ya ntchito ikuchitika gawo boma. kasamalidwe. Pokonza bwino ndipo Kugawilidwa kwanthaka nkhani ndalama zokhudza kusinkhasinkha zinthu mtengo akhoza kutsogoleredwa ndi kafukufuku, boma. ntchito, malangizo a bwana ndalama. Monga tanenera ndi unduna wa Finance kalata № 02-07-10 / 534 wa 27 February 2012, ponena monyanyira amene amanena za matupi supervisory ayenera kukhala moyenera, comprehensively ndi kwathunthu kukhazikitsa zochitika zonse za zovuta lapansi. Komanso, m'pofunika kufotokoza zinthu ndi zifukwa asamadye lililonse.