Підстави застосування повернення бюджетних коштів до відповідного бюджету

Abstract

Досліджено практику застосування повернення бюджетних коштів до відповідного бюджету як одного із заходів впливу за порушення бюджетного законодавства відповідно до Бюджетного кодексу України. На підставі аналізу нормативно-правових актів і рішень адміністративних судів визначено основні умови правомірності повернення бюджетних коштів до відповідного бюджету у випадку нецільового використання таких коштів. The article investigates the practice of the return of the budget to the appropriate budget as one of the measures for violation of the budget law in accordance with the Budget Code of Ukraine. The measure of influence in many cases leads to significant negative financial consequences for individual managers and recipients of budget funds, which in turn affects the efficiency of the performance of their tasks and responsibilities in the field of public management activities. Applications return the budget allocated primarily to damages caused by improper use of the budget and budget for restoring the financial situation that existed before the violation of law. This paper examines the case considered by the administrative courts of appeal decisions to impose restitution as budget measures for violation of the budget law. It is noted that in the Procedure return the budget to the appropriate budget in the event of misuse of the reasons for this measure recognizes the impact of revision of the act, which recorded clearly identified violations. Analysis of legal acts and practices of administrative courts suggests that return the budget to the appropriate budget can be applied only if there is a set of the following facts: there was misuse of subsidy spending unit or misuse of budget funds of the recipient, and not any other violation of the budget legislation (whether there has been a misuse of budget funds, regardless of the court examines the documented findings of established budgetary control, which may order the examination of) the fact of such offenses recorded directly in the act of revision, revision of the act shall be drawn up in accordance with law by the body authorized to monitoring compliance with the budget law.