Financial control of non-profit organizations. Control over the activities of non-profit organizations The rights of the authorized body in relation to the non-profit organization

Decree of the Government of the Russian Federation of July 11, 2012 N 705
"On Approval of the Regulations on Federal State Supervision of the Activities non-profit organizations"

In accordance with the Federal Law "On non-profit organizations" the Government Russian Federation decides:

Approve the attached Regulations on Federal State Supervision of the Activities of Non-Commercial Organizations.

Position
on federal state supervision of the activities of non-profit organizations
(approved by Decree of the Government of the Russian Federation of July 11, 2012 N 705)

With changes and additions from:

1. This Regulation establishes the procedure for the implementation of the federal state supervision over the activities of non-profit organizations (hereinafter referred to as state supervision).

2. The tasks of state supervision are the prevention, detection and suppression of violations by non-profit organizations of the requirements of the legislation of the Russian Federation in the field of activity of non-profit organizations.

3. State supervision is carried out by the Ministry of Justice of the Russian Federation and its territorial bodies (hereinafter referred to as state supervision bodies).

4. The provisions of the Federal Law "On the Protection of the Rights of Legal Entities and individual entrepreneurs in the course of state control (supervision) and municipal control"taking into account the peculiarities of organizing and conducting inspections established by the Federal Law "On Non-Commercial Organizations".

5. State supervision is carried out through scheduled and unscheduled documentary and on-site inspections of compliance by non-profit organizations with the requirements established by the Federal Law "On Non-Profit Organizations" and other federal laws, as well as the implementation of warnings (representations) of officials of state supervision bodies to eliminate identified violations of these requirements .

Scheduled checks are carried out in accordance with annual plans conducting such checks.

Unscheduled inspections are carried out on the grounds and in the manner established by Article 32 of the Federal Law "On Non-Commercial Organizations".

6. The subject of checks is:

a) compliance by non-profit organizations (with the exception of political parties, regional branches and other structural subdivisions of political parties) of the requirements of the legislation of the Russian Federation and the goals provided for by their constituent documents, including the requirements for spending by non-profit organizations Money and their use of other property;

b) observance by political parties, regional branches and other structural subdivisions of political parties of the legislation of the Russian Federation and compliance of their activities with the provisions, goals and objectives provided for by the charters of political parties.

7. Timing and sequence administrative procedures when exercising state supervision, they are established by an administrative regulation developed and approved in accordance with Decree of the Government of the Russian Federation of May 16, 2011 N 373.

8. Bodies of state supervision, when exercising state supervision, interact with bodies state power of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments.

9. Officials authorized to exercise state supervision are:

a) heads of state supervision bodies, their deputies;

b) heads of structural subdivisions of state supervision bodies, their deputies, whose job regulations provide for the authority to exercise state supervision;

c) other state civil servants of state supervision bodies, whose official regulations provide for the authority to exercise federal state supervision.

10. Officials of the state supervision bodies specified in paragraph 9 of this Regulation, when exercising state supervision in the manner established by the legislation of the Russian Federation, have the right to:

a) request from the management bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph "b" of this paragraph;

b) request information on the financial and economic activities of non-profit organizations from state statistics bodies, the federal executive body authorized to control and supervise taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations;

c) send their representatives to participate in the conduct of events by the non-profit organization;

d) conduct checks on the compliance of the activities of the non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents;

e) in case of detection of a violation of the legislation of the Russian Federation and (or) commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning (representation) indicating the violation committed and the period for its elimination, which is at least 1 month (in relation to political parties - at least 2 months), as well as take other measures provided for by the legislation of the Russian Federation.

11. Officials of the state supervision bodies specified in paragraph 9 of these Regulations, when exercising state supervision, are obliged to:

a) timely and fully exercise the powers granted in accordance with the legislation of the Russian Federation to prevent, detect and suppress violations of the requirements established by the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control", others federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

b) comply with the legislation of the Russian Federation, the rights and legitimate interests of non-profit organizations in respect of which the audit is carried out;

c) conduct an inspection in accordance with its purpose on the basis of the relevant order of the head of the state supervision body or his deputy;

d) check only during execution official duties, on-site inspection only upon presentation of an official certificate, a copy of the order of the head of the state supervision body or his deputy;

e) not prevent the head, other official or authorized representative of the non-profit organization from being present during the audit and giving explanations on issues related to the subject of the audit;

f) provide the head, other official or authorized representative of the non-profit organization, present during the audit, with information and documents related to the subject of the audit;

g) to acquaint the head, other official or authorized representative of the non-profit organization with the results of the audit;

h) take into account, when determining the measures taken on the facts of violations, the compliance of these measures with the severity of violations, and also not allow unreasonable restriction of the rights and legitimate interests of a non-profit organization;

i) prove the validity of their actions when they are appealed by a non-profit organization in the manner prescribed by the legislation of the Russian Federation;

j) comply with the deadlines for conducting an inspection established by the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control";

k) not to demand from a non-profit organization documents and other information, the submission of which is not provided for by the legislation of the Russian Federation, as well as documents that were previously submitted to the state supervision body or can be obtained from other state supervision and control bodies, credit and other financial organizations;

l) before the on-site inspection, at the request of the head, other official or authorized representative of the non-profit organization, familiarize them with the provisions administrative regulations, according to which the check is carried out;

m) not interfere in the activities of a non-profit organization, including when participating in events held by a non-profit organization, except in cases where violations of the legislation of the Russian Federation are detected;

o) make a record of the inspection in the inspection register;

Information about changes:

By Decree of the Government of the Russian Federation of December 23, 2014 N 1449, paragraph 11 was supplemented with subparagraph "p"

o) include in the register of non-profit organizations performing the functions of a foreign agent, provided for in paragraph 10 of Article 13.1 of the Federal Law "On Non-Commercial Organizations", a non-profit organization operating as a non-profit organization performing the functions of a foreign agent that has not filed an application for inclusion in the specified register.legislation of the Russian Federation.

It has been established how federal state supervision over the activities of non-profit organizations is carried out.

The tasks of supervision are to prevent, detect and suppress violations of the law in the field of activity of non-profit organizations. It is carried out by the Ministry of Justice of Russia and its territorial bodies.

The Law on the Protection of the Rights of Legal Entities and Entrepreneurs during Inspections applies to relations related to the exercise of supervision of non-profit organizations.

As part of supervision, scheduled and unscheduled documentary and on-site inspections are carried out.

The subject of checks is defined. This is the observance by non-profit organizations (except for political parties, their structural divisions) of the legislation and the goals provided for by the constituent documents, including the requirements for spending money and using other property. Compliance by political parties, their structural subdivisions of the legislation and compliance of their activities with the provisions, goals and objectives, enshrined in the statutes.

Listed officials authorized to exercise supervision, their rights and obligations. In particular, it is possible to request regulatory documents from the governing bodies of a non-profit organization. Issue warnings (views). Measures taken in response to violations must be proportionate to the severity of the latter. Unreasonable restriction of the rights and legitimate interests of a non-profit organization should not be allowed. Intervene in its activities, including with participation in its events (except in cases where violations of the law have been identified).

Decree of the Government of the Russian Federation of July 11, 2012 N 705 "On approval of the Regulations on federal state supervision of the activities of non-profit organizations"

This resolution enters into force 7 days after the day of its official publication.

Budget institutions are covered by all forms of financial control, both internal and external. Control over the implementation by members of a self-regulatory non-profit organization of entrepreneurial or professional activity held self-regulatory organization through scheduled and unscheduled inspections. Preliminary control is carried out mainly by the main administrators and administrators of budgetary funds, as well as financial authorities when checking the correctness of the preparation and approval of income and expenditure estimates. Current control is carried out by both accounting and financial services budget institutions, and bodies that implement budgets.

In the course of inspections of non-profit organizations, another difficulty arises, which consists in the lack of reliable information about the activities of organizations related to the use of temporarily free funds by them for additional income, namely, the implementation of operations with the purchase of foreign currency, with securities(shares, bonds, bills), placement of funds on deposit accounts in a bank, in mutual funds, etc. At present, it seems impossible to reliably control this area of ​​activity of all non-profit organizations, due to the complex accounting system for various organizational and legal forms of such organizations.

According to the Plan for Inspections of Non-Commercial Organizations for 2013, approved by the order of the Department of the Ministry of Justice of the Russian Federation, from 01.11.2013 to 29.11.2013, the department for non-profit organizations conducted a documentary audit of the compliance of activities, including spending money and using other property.

As of November 1, 2013, the departmental register of registered non-profit organizations of the Office contains information on 1582 non-profit organizations, of which 174 are religious organizations, 3 are Cossack societies, 41 are regional branches of political parties, 813 are public associations, 551 - other non-commercial organizations. During the inspections, the main violations were identified:

1. Violation of paragraph 1 of clause 3.2 of Article 32 of the Federal Law of 12.01.1996 No. 7-FZ “On Non-Commercial Organizations” (hereinafter referred to as the Law “On Non-Commercial Organizations”), non-profit organizations did not fulfill the obligation to place in the information and telecommunications network “ Internet” or providing funds mass media to publish reports on their activities for 2010, 2011, 2012 in the amount of information submitted to the authorized body.

2. In violation of the Federal Law "On non-profit organizations" stakeholder- manager non-profit foundation lease agreements were not negotiated non-residential premises with the management and supervisory bodies of this fund.

Control over the financial and economic activities of non-profit organizations can be internal and external. External control is carried out by the state, auditors, funding organizations. Some sources include in this list of types of external control of non-profit organizations public control, which is carried out by specially created non-state services.

State control over the activities of NGOs is carried out by the following organizations:

• 1. The Prosecutor's Office of the Russian Federation - controls compliance with the law.
• 2. The body registering non-profit organizations - performs control over the compliance of the activities of a non-profit organization with its statutory goals.

State financial control over the activities of NGOs is entrusted to the Accounts Chamber of the Russian Federation and others control bodies Russian Federation, including central bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, the State Tax Service of the Russian Federation, the Tax Police Department and the Ministry of Property Relations.

The activities of public associations, non-governmental foundations and other non-governmental non-profit organizations are subject to audit by the Accounts Chamber and the KRU of the Ministry of Finance of the Russian Federation, the Ministry of Property Relations in the part related to the receipt, transfer or use of funds by them federal budget, the use of federal property and its management, as well as in terms of tax, customs and other benefits and advantages granted by federal legislation or federal government bodies.

Organizations receiving targeted funding from international and domestic organizations (the World Bank for Reconstruction and Development, the Soros Foundation, etc.) are subject to the audit of targeted funds.

State tax service of the Russian Federation and the Tax Police Department of the Russian Federation exercise control over taxation. Taxes are a significant component of the revenues of the budget of Russia, constituent entities of the Russian Federation, and local budgets. In one form or another, taxes are paid by every organization, including non-profit ones.

State financial control is a function government controlled and is a system of measures to verify the legality, expediency and effectiveness of actions for the formation, distribution and use financial resources held by the government and regional and local authorities authorities.

The main task of the bodies exercising state financial control is to control the timely and correct execution of expenditure and revenue items of budgets and budgets. off-budget funds according to the intended purpose of funds, volumes and structure.

Also, essential function bodies of external state control is the financial expertise of draft federal laws, the analysis of identified deviations from the planned indicators of budgets, the development of methods for organizing control, etc.

One of the important areas of state control is the control of regional targeted programs. Currently, this type of control is carried out by power structures created in the system of executive power, and is part of the mechanism target management to solve strategic and current tasks of socio-economic development of the subjects of the Russian Federation.

There are several types of methods of external state financial control.

Table 4 general characteristics methods of external state financial control

The control of regional targeted programs is one of the areas of state financial control, therefore it would be fair to refer to the provisions of the Budget Code of the Russian Federation, which, under the forms of financial control, means:

• - preliminary control - carried out in the process of discussion and approval of draft decisions on the budget and other draft decisions on budgetary and financial issues;
• - current control - carried out in the process of considering certain issues of budget execution at meetings of committees and commissions, working groups of legislative bodies during parliamentary hearings;
• - follow-up control - carried out in the process of reviewing and approving reports on the execution of budgets.

Audit control does not belong to the state, despite the fact that it is indirectly regulated by the state through the system of attestation of auditors and licensing of audit organizations.

Non-profit organizations that do not lead entrepreneurial activity are subject to mandatory audit for two reasons.

The first criterion is the organizational and legal form of a non-profit organization. According to this factor, funds formed on the basis of voluntary contributions from legal entities and individuals are subject to mandatory audit.

The second criterion is financial indicator"Balance currency". In accordance with this criterion, non-profit organizations are subject to mandatory audit, the value of the balance sheet of which exceeds 200,000 minimum wages. The indicator "Revenue from sales" is used for organizations engaged in entrepreneurial activities, for which the rule applies: if the revenue exceeds minimum size wages by 500 thousand times, then non-profit organizations are subject to mandatory audit.

Other non-profit organizations can apply for an initiative audit. An initiative audit can be carried out at the request of the participants, and in some cases, this type of audit is enshrined in the statutory documents.

A comparative analysis of the types of external control is given in Table 5.

Table 5. Characteristics of the types of external control of the activities of non-profit organizations

Article 32. Control over the activities of a non-profit organization

1. A non-profit organization maintains accounting records and statistical reporting in the manner prescribed by the legislation of the Russian Federation. The annual accounting (financial) statements of a non-profit organization acting as a foreign agent and (unless otherwise provided by an international treaty of the Russian Federation) the annual accounting (financial) statements of a structural subdivision of a foreign non-profit non-governmental organization are subject to mandatory audit.

A non-profit organization provides information about its activities to state statistics authorities and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of a non-profit organization.

Non-profit organizations that have received funds and other property from foreign sources keep separate records of income (expenses) received (incurred) as part of receipts from foreign sources, and income (expenses) received (incurred) in the framework of other receipts.

2. The size and structure of income of a non-profit organization, as well as information on the size and composition of the property of a non-profit organization, on its expenses, the number and composition of employees, on their remuneration, on the use of unpaid labor of citizens in the activities of a non-profit organization cannot be the subject of a commercial secret.

3. Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are required to submit to the authorized body documents containing a report on their activities, on the personal composition of the governing bodies, documents on the purposes of spending money and using other property, including those received from foreign sources, and non-profit organizations performing the functions of a foreign agent, also an auditor's report. At the same time, the documents submitted by non-profit organizations performing the functions of a foreign agent must contain information about the purposes for spending money and using other property received from foreign sources, and about their actual spending and use. The forms of submission of the said documents (except for the auditor's report) and the terms for their submission, taking into account the terms provided for in the second paragraph of this paragraph, are determined by the authorized federal executive body.

Non-profit organizations performing the functions of a foreign agent submit to the authorized body documents containing a report on their activities, on the personal composition of the governing bodies, once every six months, documents on the purposes of spending money and using other property, including those received from foreign sources, - quarterly, auditor's report - annually.

3.1. Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, and also did not receive property and funds from foreign sources during the year, if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in any form on the continuation of their activities within the time limits determined by the authorized body.

3.2. Non-profit organizations, with the exception of those specified in clause 3.1 of this article, are obliged annually, and non-profit organizations performing the functions of a foreign agent - once every six months to post on the Internet information and telecommunications network or provide the media for publication with a report on their activities in the volume of information submitted to the authorized body or its territorial body.

The non-commercial organizations specified in clause 3.1 of this article are obliged to post annually on the information and telecommunications network "Internet" or provide the media with a notice for publication about the continuation of their activities.

The procedure and terms for posting said reports and messages are determined by the authorized federal executive body.

3.3. In order to ensure openness and accessibility of information about the activities of state (municipal) institutions on the official website for posting information about state and municipal institutions The following documents are subject to placement in the information and telecommunication network "Internet":

1) constituent documents of the state (municipal) institution, including the amendments made to them;

2) certificate of state registration state (municipal) institution;

3) the decision of the founder on the establishment of a state (municipal) institution;

4) the decision of the founder on the appointment of the head of the state (municipal) institution;

5) regulations on branches, representative offices of the state (municipal) institution;

6) a plan for the financial and economic activities of the state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance of the Russian Federation;

7) annual financial statements state (municipal) institution;

8) information about the control measures carried out in relation to the state (municipal) institution and their results;

9) state (municipal) task for the provision of services (performance of work);

10) a report on the performance of the state (municipal) institution and on the use of the state (municipal) property assigned to it, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the general requirements established by the federal executive body authorities exercising the functions of developing public policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities;

Information about changes:

Federal Law No. 113-FZ of June 7, 2017 supplemented paragraph 3.3 of Article 32 of this Federal Law with subparagraph 11, which shall enter into force on January 1, 2018.

11) the budget estimate of a public institution, which is drawn up, approved and maintained in accordance with the procedure established by the budgetary legislation of the Russian Federation;

Information about changes:

Federal Law No. 113-FZ of June 7, 2017 supplemented paragraph 3.3 of Article 32 of this Federal Law with subparagraph 12, which shall enter into force on January 1, 2018.

12) decisions of the body exercising the functions and powers of the founder autonomous institution, on the appointment of members of the supervisory board of an autonomous institution or early termination of their powers.

3.4. The documents specified in clause 3.3 of this article shall not be posted on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network if such documents contain information constituting a state secret.

3.5. The documents specified in paragraph 3.3 of this article are posted on the official website for posting information about state and municipal institutions in the information and telecommunication network "Internet" by the body exercising the functions and powers of the founder of the state (municipal) institution. If such documents are contained in federal information systems or are subject to without fail inclusion in state and (or) municipal information systems in accordance with the legislation of the Russian Federation, such documents are subject to placement on the official website for posting information about state and municipal institutions in the information and telecommunications network "Internet" through information interaction of the official site for posting information about state and municipal institutions in the information and telecommunications network "Internet" with state and (or) municipal information systems in the manner established by the federal executive body responsible for the development of state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities.

The body exercising the functions and powers of the founder of a state (municipal) institution shall have the right to transfer, on the basis of a legal act adopted by it, the right to place documents on a state (municipal) institution on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network this state (municipal) institution.

The placement of such documents on the official website for posting information about state and municipal institutions on the Internet information and telecommunication network and the maintenance of this website are carried out in the manner established by the federal executive body that performs the functions of developing state policy and legal regulation in the field of budgetary , tax, insurance, currency, banking activities.

4. A structural subdivision of a foreign non-profit non-governmental organization informs the authorized body about the amount of data received structural unit funds and other property, their intended distribution, the purpose of their spending or use and their actual spending or use, programs intended for implementation in the territory of the Russian Federation, as well as the spending of the specified funds provided to individuals and legal entities and the use of the provided them other property in the form and within the time limits established by the authorized federal executive body.

A structural subdivision of a foreign non-profit non-governmental organization annually submits to the authorized body an audit report received from a Russian audit organization (Russian individual auditor), unless otherwise provided by an international treaty of the Russian Federation.

The authorized body places on its official website in the information and telecommunications network "Internet" the information provided by the structural subdivision of a foreign non-profit non-governmental organization, or provides them to the media for publication.

4.1. Control over compliance by non-profit organizations with the requirements of the legislation of the Russian Federation and the goals provided for by their constituent documents is carried out in the course of federal state supervision over the activities of non-profit organizations, with the exception of budgetary and state institutions, and departmental control over the activities of budgetary and state institutions.

Federal state supervision over the activities of non-profit organizations is carried out by the authorized body in accordance with its competence in the manner established by the Government of the Russian Federation.

The provisions of the Federal Law of December 26, 2008 N 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision)" and municipal control", taking into account the specifics of the organization and conduct of unscheduled inspections specified in paragraphs 4.2 - 4.5 of this article.

4.2. The basis for conducting an unscheduled inspection of a non-profit organization is:

1) the expiration of the term for eliminating the violation contained in the warning previously issued to the non-profit organization by the authorized body or its territorial body;

2) receipt by the authorized body or its territorial body of information from state bodies, local self-government bodies about the violation by the non-profit organization of the legislation of the Russian Federation in the field of its activities and (or) about the presence of signs of extremism in its activities;

3) receipt by the authorized body or its territorial body of the submission of the election commission on the conduct of an audit in accordance with paragraph 4 of Article 35 of the Federal Law of July 11, 2001 N 95-FZ "On Political Parties", paragraph 13 of Article 59 of the Federal Law of June 12, 2002 Year N 67-FZ "On Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation";

4) availability of an order (instruction) of the head of the authorized body or his territorial authority issued in accordance with the order of the President of the Russian Federation or the Government of the Russian Federation or on the basis of the prosecutor's request to conduct an unscheduled inspection as part of supervision over the implementation of laws on materials and appeals received by the prosecutor's office;

Information about changes:

Federal Law No. 147-FZ of June 4, 2014 supplemented paragraph 4.2 of Article 32 of this Federal Law with subparagraph 5

5) receipt by the authorized body or its territorial body of information from state bodies, local government bodies, citizens or organizations on the implementation by a non-profit organization of activities as a non-profit organization performing the functions of a foreign agent, which has not submitted an application for its inclusion in the provisions of paragraph 10 of Article 13.1 of this Federal Law a register of non-profit organizations performing the functions of a foreign agent;

Information about changes:

Federal Law No. 43-FZ of March 8, 2015 supplemented paragraph 4.2 of Article 32 of this Federal Law with subparagraph 6

6) receipt by the authorized body of an application from a non-profit organization included in the register of non-profit organizations performing the functions of a foreign agent, on the exclusion of this non-profit organization from the specified register in connection with the termination of its activities as a non-profit organization performing the functions of a foreign agent.

4.3. An unscheduled inspection on the grounds specified in subparagraphs 3 and 6 of paragraph 4.2 of this article is carried out by the authorized body immediately with notification of the prosecutor's office in the manner established by part 12 of article 10 of Federal Law No. 294-FZ of December 26, 2008 "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control".

4.4. Prior notification of a non-profit organization about an unscheduled inspection due to the presence of signs of extremism in its activities is not allowed.

4.5. Scheduled inspections of a non-profit organization acting as a foreign agent are carried out no more than once a year.

Unscheduled inspections of a non-profit organization performing the functions of a foreign agent are carried out on the grounds specified in paragraph 4.2 of this article, and subject to the provisions of paragraphs 4.3 and 4.4 of this article.

5. In relation to a non-profit organization, the authorized body and its officials, in accordance with the procedure established by the legislation of the Russian Federation, have the right to:

1) request from the management bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph 2 of this paragraph;

2) to request and receive information on the financial and economic activities of non-profit organizations from the state statistics bodies, the federal executive body authorized for control and supervision in the field of taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations ;

3) send their representatives to participate in events held by the non-profit organization;

4) conduct checks on the compliance of the activities of the non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents. Such checks may be carried out in respect of a structural subdivision of a foreign non-profit non-governmental organization, with the exception of structural subdivisions of a foreign non-profit non-profit organization that are immune from such actions;

5) in the event of a violation of the legislation of the Russian Federation or the commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning to it indicating the violation committed and the period for its elimination, which is at least a month. A warning issued to a non-profit organization may be appealed to a higher authority or to a court;

5.1. Control over the activities of budgetary and state institutions is carried out:

1) federal state bodies exercising the functions and powers of the founder - in relation to federal budgetary and state institutions;

2) in the manner established by the highest executive body of state power of a constituent entity of the Russian Federation - in relation to budgetary and state institutions of a constituent entity of the Russian Federation;

3) in the manner prescribed by the local administration municipality, - in relation to municipal budgetary and state institutions.

5.2. Control over the activities of state and budgetary institutions subordinate to federal state authorities (state bodies), in which the law provides for military and equivalent service, is carried out taking into account the requirements of the legislation of the Russian Federation on the protection of state secrets.

6. If a violation of the legislation of the Russian Federation is revealed or a branch or representative office of a foreign non-profit non-governmental organization commits actions that contradict the declared goals and objectives, the authorized body shall have the right to issue a written warning to the head of the relevant structural unit of the foreign non-profit non-governmental organization indicating the violation committed and the time period for its elimination, which is at least a month. A warning issued to the head of the relevant structural subdivision of a foreign non-profit non-governmental organization may be appealed to a higher authority or to a court.

7. Non-profit organizations are obliged to inform the authorized body about changes in the information specified in paragraph 1 of Article 5 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", with the exception of information on licenses received, within three days from the date of such changes and submit the relevant documents for making a decision on their direction to the registration authority. The decision to send the relevant documents to the registration authority is made in the same manner and within the same time frame as the decision on state registration. In this case, the list and forms of documents that are necessary for making such changes are determined by the authorized federal executive body.

A non-profit organization that intends, after state registration, to carry out its activities as a non-profit organization performing the functions of a foreign agent, is obliged, prior to the commencement of such activities, to submit to the authorized body an application for its inclusion in the register of non-profit organizations that perform the functions of a foreign agent, provided for in clause 10 of Article 13.1 of this Federal Law. agent.

If a non-profit organization operating as a non-profit organization performing the functions of a foreign agent is identified that has not filed an application for its inclusion in the register of non-profit organizations performing the functions of a foreign agent provided for in Clause 10 of Article 13.1 of this Federal Law, the authorized body shall include such a non-profit organization in specified register.

The decision to include such a non-profit organization in the register of non-profit organizations performing the functions of a foreign agent may be appealed in court.

Information about changes:

Federal Law No. 43-FZ of March 8, 2015 supplemented Article 32 of this Federal Law with Clause 7.1

7.1. The authorized body makes a decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent:

1) in case of termination of the activities of a non-profit organization in connection with its liquidation or reorganization in a form that provides for the termination of the activities of a legal entity, or in connection with the exclusion of a non-profit organization that has terminated its activities as a legal entity from the unified state register of legal entities;

2) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization did not receive funds and other property from foreign sources and (or) did not participate in political activity carried out on the territory of the Russian Federation;

3) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, in relation to a non-profit organization that was previously excluded from the register of non-profit organizations performing the functions of a foreign agent, it is established that this non-profit organization within three years preceding the day filing an application to exclude it from the specified register, did not receive funds and other property from foreign sources and (or) did not participate in political activities carried out on the territory of the Russian Federation;

4) if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization, no later than three months from the date of its inclusion in the register of non-profit organizations performing the functions of a foreign agent, refused to receive funds and other property from foreign sources and returned the funds and other property to the foreign source from which they were received.

Information about changes:

Federal Law No. 43-FZ of March 8, 2015 supplemented Article 32 of this Federal Law with Clause 7.2

7.2. The application form for exclusion of a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent is approved by the authorized body.

Information about changes:

Federal Law No. 43-FZ of March 8, 2015 supplemented Article 32 of this Federal Law with Clause 7.3

7.3. The decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent, in the case provided for in subparagraph 1 of paragraph 7.1 of this article, is taken by the authorized body no later than five days from the date of entry into the unified State Register legal entities of the corresponding record.

The decision to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent, in the cases provided for in subparagraphs 2-4 of paragraph 7.1 of this article, or to refuse to exclude a non-profit organization from the said register, shall be taken by the authorized body no later than three months from the date of receipt from a non-profit organization of an application for its exclusion from the specified register.

The decision to refuse to exclude a non-profit organization from the register of non-profit organizations performing the functions of a foreign agent shall be taken by the authorized body if, based on the results of an unscheduled inspection conducted on the basis provided for in subparagraph 6 of paragraph 4.2 of this article, it is established that the non-profit organization has provided false information about termination of its activities as a non-profit organization performing the functions of a foreign agent. The said decision may be appealed by the non-commercial organization to the court.

8. If a branch or representative office of a foreign non-profit non-governmental organization fails to provide the information provided for in paragraph 4 of this article within the established period, the relevant structural unit of the foreign non-profit non-governmental organization may be excluded from the register of branches and representative offices. international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.

9. If the activities of a branch or representative office of a foreign non-profit non-governmental organization do not correspond to the goals stated in the notification and (or) information provided in accordance with paragraph 4 of this article, such a structural unit may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations. organizations by decision of the authorized body.

10. Repeated failure by a non-profit organization to submit the information provided for by this article within the established period is the basis for the authorized body or its territorial body to apply to the court for the liquidation of this non-profit organization.

11. The authorized body shall take a decision to exclude a branch or representative office of a foreign non-profit non-governmental organization from the register in connection with the liquidation of the relevant foreign non-profit non-governmental organization, as well as in connection with the adoption by a foreign non-profit non-governmental organization of a decision to terminate the activities of its branch or close its representative office in the territory of the Russian Federation. Federation.

12. The authorized body sends a structural subdivision of a foreign non-profit non-governmental organization to writing a reasoned decision to prohibit the implementation on the territory of the Russian Federation of the program declared for implementation on the territory of the Russian Federation or a part thereof. A structural subdivision of a foreign non-profit non-governmental organization that has received the said decision is obliged to stop activities related to the implementation of this program to the extent specified in the decision. Failure to comply with this decision entails the exclusion of the relevant branch or representative office of the foreign non-profit non-governmental organization from the register, the liquidation of the branch of the foreign non-profit non-governmental organization.

13. In order to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state, the authorized body has the right to issue a reasoned decision in writing to the structural unit of a foreign non-profit non-governmental organization to prohibit the transfer of funds and other property to certain recipients of these funds and other property.

14. The federal bodies of state financial control, the federal executive body authorized for control and supervision in the field of taxes and fees, establish the compliance of the spending of funds and the use of other property by non-profit organizations with the goals provided for by their constituent documents, and by branches and representative offices of foreign non-profit non-governmental organizations - the declared goals and objectives and report the results to the body that made the decision to register the relevant non-profit organization, include in the register of a branch or representative office of a foreign non-profit non-governmental organization, and in relation to budgetary institutions - to the relevant bodies exercising the functions and powers of the founder.

14.1. The federal executive body authorized to exercise the function of combating the legalization (laundering) of proceeds from crime and the financing of terrorism analyzes information on the operations of non-profit organizations received by it on the basis of Federal Law No. legalization (laundering) of proceeds from crime and the financing of terrorism", and if there are grounds indicating incompleteness and (or) unreliability specified information or that a non-profit organization does not comply or does not fully comply with the requirements of the legislation of the Russian Federation, informs the body that made the decision on the state registration of this non-profit organization, at the request of this body or on its own initiative.

15. A foreign non-profit non-governmental organization has the right to appeal against the actions (inaction) of state bodies to the court at the location government agency whose actions (inaction) are being appealed.

16. The authorized body annually submits State Duma of the Federal Assembly of the Russian Federation a report on the activities of non-profit organizations performing the functions of a foreign agent, containing information on their participation in political activities carried out on the territory of the Russian Federation, on the receipt and expenditure of funds, as well as on the results of control over their activities.

One of the directions state regulation activities non-profit organizations is the implementation state financial control. Financial control includes:

1. tax control;
2. licensing individual economic types activities;
3. financial monitoring.

Main Functions financial control are:

1. operational - carrying out control measures in order to identify violations legislation V financial sector;
2. informational - formation of an array of information about the revealed violations and its systematization;
3. regulatory - making proposals associated with change content of legal acts concerning financial sphere;
4. preventive - prevention of possible violations of financial legislation by providing clarifications regarding the conduct of transactions with in cash, as well as by carrying out control measures within the framework of preliminary control.

State financial control for activities non-profit organizations carry out the following federal executive authorities of the Russian Federation:

• Ministry of Justice of the Russian Federation;
• Federal Registration Service;
• The Federal Tax Service;
• Federal Financial Monitoring Service;
• Federal State Statistics Service;
• Prosecutor's Office of the Russian Federation.

basis organization of financial monitoring cash flows non-profit organizations was the adoption of the Federal Law of 10.01.2006 N 18-FZ "On Amendments to Certain Legislative Acts of the Russian Federation". In accordance with this law, amendments and additions were made to Law N 7-FZ and Law N 82-FZ. Data legal acts supplemented by articles regulating the supervision and control of activities non-profit organizations And public associations, including for their funding.
In accordance with new edition Art. 32 Law N 7-FZ non-profit organization must submit to authorized body documentation containing report on their activities, on the personal composition of the governing bodies, as well as spending documents and on the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons. The forms and deadlines for the submission of these documents are determined by the Government Russian Federation.
Control and supervision for activities non-profit organizations also applies to foreign non-profit organizations, their divisions, branches and representations.
Structural subdivision foreign non-profit non-governmental organization informs authorized body on the amount received by this structural unit Money and other property, their intended distribution, the purpose of their spending or use and their actual spending or use, the programs intended for implementation on the territory of the Russian Federation, as well as the spending of the specified Money and on the use of other property provided to them in the form and within the time limits established by the Government Russian Federation.

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