The Treasury responded to a number of questions related to inspections of compliance with the requirements of Law No. 44-FZ
Speech in the document goes about the application of bodies of state (municipal) financial control of the General requirements to carrying out of checks of observance of the Law № 44-FZ (hereinafter – General requirements).
In particular, it was explained that the General requirements were developed and adopted in pursuance of the provisions of part 11.1 of article 99 of the Federal law of April 5, 2013 № 44-FZ "on the contract system in the procurement of goods, works and services for state and municipal needs" (hereinafter – the Law № 44-FZ) and should be applied in the exercise of powers in accordance with part 8 of article 99 of the Law № 44-FZ. At the same time, if the subject of the audit is compliance with the budget legislation, it is necessary to be guided by the procedure (decree of the government of the Russian Federation of November 28, 2013). No. 1092 "on the procedure for the Federal Treasury to exercise control powers in the financial and budgetary sphere"), established pursuant to paragraph 3 of article 269.2 of the Budget code (information of the Federal Treasury of July 26, 2018).
The Treasury also answered the question of what is considered to be the date of detection of the violation. According to experts of the Department, the date of detection of violation of the Law № 44-FZ is the moment of fixing the violation documented. At the same time, it is emphasized that if the violation is recorded in the act of verification, the date of its detection should be considered the date of signing of the act of verification, if the act does not specify a different date of detection of the violation.
Besides, it is noted that unscheduled inspections only on the basis of instructions of the highest official of the subject of Federation or requests of legislative authorities to carry out it is inadmissible. The basis for unscheduled inspection is information about the presence of signs of violations in the actions of customers aimed at procurement.