The Russian Treasury presented the results of inspections for the second half of 2023
he Russian Treasury has prepared a review of the results of control activities in the constituent entities of the Russian Federation in the second half of 2023, identified systemic and systematic deficiencies and violations, as well as good practices aimed at preventing violations in the financial and budgetary sphere (Letter of the Federal Treasury dated June 5, 2024 No. 07-04-05/21-15423). The document analyzes violations by customers of the requirements established, among other things, by Law No. 44-FZ.
In particular, it is reported that in 2020 - 2022, customers failed to comply with the requirement to apply liability measures in case of violation of contract terms by counterparties. Payments were also made for the results of contract execution in violation of the established deadline from 1 to 102 calendar days. In addition, it is noted that customers accepted equipment and materials that did not comply with the terms of the contracts (for example, the year of manufacture of the supplied equipment did not comply with the terms of the contract). Additional agreements to contracts were concluded in the absence of contract performance security provided by the counterparties. In a number of cases, acceptance documents were issued in the absence of guarantee obligations under the concluded contract.
Document: Letter of the Federal Treasury dated June 5, 2024 N 07-04-05/21-15423.
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