Liability in the Sphere of Formation and Expenditure of Reserve Fund Resources of the Constituent Entities of the Russian Federation

The article analyzes the specific approaches of state financial control bodies to assessing violations in the formation and use of reserve fund resources within the budgetary system of the Russian Federation. It examines the acts of the Federal Treasury and audit bodies at federal and regional levels, which define the classification of violations identified during the implementation of state financial control, as well as the practices of audit bodies in the constituent entities of the Russian Federation. The study concludes that in the documents of external budgetary control bodies, norms dedicated to violations in the area of reserve funds are significantly more detailed compared to those in the acts of the Federal Treasury, which operates as an internal budgetary control body. Audit bodies focus on relations concerning all types of reserve funds at any level of the budgetary system in accordance with their competence. Violations of budgetary legislation can affect both the revenue side of the fund (non-receipt of funds) and the expenditure side (excessive spending). The article emphasizes the importance of analyzing how the purposes of reserve fund utilization are established in the normative legal acts of public entities, as the targeted nature of such funds will reasonably attract increased attention from controlling entities. These entities assess whether the use of fund resources complies with the principle of targeted spending.

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