Попередження про неналежне виконання бюджетного законодавства з вимогою щодо усунення порушення такого законодавства як захід впливу за делікти у бюджетній сфері

Abstract

Досліджено підстави та порядок застосування попередження про неналежне виконання бюджетного законодавства з вимогою щодо усунення порушення бюджетного законодавства як одного із заходів впливу за бюджетні правопорушення відповідно до Бюджетного кодексу України. Запропоновано передбачити адміністративну відповідальність посадових осіб розпорядників та одержувачів бюджетних коштів за невиконання або несвоєчасне виконання законної вимоги щодо усунення порушення бюджетного законодавства. Обґрунтовано доцільність підготовки та прийняття постанови Кабінету Міністрів України «Про затвердження Положення про застосування попередження про неналежне виконання бюджетного законодавства з вимогою щодо усунення порушення бюджетного законодавства». The article studies the reasons and the procedure of issuing a notice about inappropriate execution of budget legislation with the demand to eliminate violation of budget legislation as one of the measures of pressure for the budget transgressions in accordance with the Budget Code of Ukraine. It also provides analysis of the practice of administrative courts in cases of appeal against application of this measure of pressure. It is noted, that the general conditions of issuing the notice about inappropriate execution of budget legislation are indicated in the Budget Code of Ukraine, and the forms of the demand are defined for separate types of transgressions of budget legislation. Besides, problematic is the issue of the terms of application of this measure of pressure as it has not been appropriately regulated on the normative-legal level. This situation predetermines the need for detailing of the procedural aspects of application of this measure and for standardization of the forms of demand for elimination of violation of budget legislation. For this reason it seems necessary to prepare and adopt the decree of the Cabinet of Ministers of Ukraine «On approval of the Rules for application of the notice about inappropriate execution of budget legislation with the demand to eliminate violation of budget legislation» that would define peculiarities of application of this measure of pressure and legal consequences of non-fulfillment of the demand to eliminate violation of budget legislation. To ensure execution of the latter demand it is expedient to establish administrative responsibility of the officials of the administrator or recipient of budget funds, for which purpose part 1 of article 164-12 of the Code of Administrative Offences of Ukraine should read as follows: «Presentation of unreliable data to the budget inquiries that has led to the approval of unreasonable budged designations or unreasonable budget appropriations … non-execution or delayed execution of a lawful demand pertaining to the elimination budget legislation transgression, – ». The article suggests, that it is expedient to specify the decree of the Cabinet of Ministers of Ukraine «On approval of the Rules for application of the notice about inappropriate execution of budget legislation with the demand to eliminate violation of budget legislation» the following: reasons (list of breaches of budget legislation) separately for application of this measure of pressure for each organ of budget control; terms of consideration of the materials on budget offence and adoption of the decision on the issuance of the notice; procedure of drawing up, signing and registration of the notice; forms of the notice and the demand for elimination of violation of budget legislation; obligations of the offender of budget legislation in case of receipt of the notice; legal consequences of non-execution of the demand to eliminate violation of budget legislation.