The chief accountant was fined for the approval of the state contract before the allocation of additional limits

27 December 2018, Thursday

The office of the Federal Treasury imposed a fine on the chief accountant of the institution for the fact that he agreed the draft state contract without objections and comments, when there were no corresponding limits of budget obligations. As a result, the contract was concluded, and the budget classification codes assumed a budget commitment exceeding the approved limits.

It went to the Supreme court, which supported the inspectors. The chief accountant on the official duties should check, whether there is a volume of limits of the budgetary obligations for date of the conclusion of the state contract that he didn't make.

The chief accountant referred, among other things, that the institution had the rest of free limits. However, this argument did not affect the conclusions of the courts. Moreover, the Supreme Court of the Russian Federation noted that the state contract was concluded before receiving the positive decision of the Manager of budgetary funds on allocation of additional limits, i.e. LBO on the specific code of the budget classification wasn't.

Document: ruling of the Supreme Court of 01.11.2018 N 44-АД18-20

SUBSCRIBE FOR NEWS
All content on this site is licensed under
Creative Commons Attribution 4.0 International