Introduction

The relevance of the chosen research topic is due to the following.

Modern commercial banks are banks that directly serve enterprises and organizations, as well as the population - their customers. Commercial banks are the main link in the banking system. Regardless of the form of ownership, commercial banks are independent subjects of the economy. Their relationship with clients is commercial in nature. The main purpose of the functioning of commercial banks is to maximize profits.

According to banking legislation, a bank is a credit organization that has the right to raise funds from individuals and legal entities, place them on its own behalf and at its own expense on terms of repayment, payment, urgency, and carry out settlement operations on behalf of customers. Thus, commercial banks provide comprehensive customer service, which distinguishes them from special non-banking credit institutions that perform a limited range of financial transactions and services. Unlike a bank, credit institutions carry out only individual banking operations.

A commercial bank, like any other bank, performs the following functions:

accumulation (attraction) of funds in deposits;

their placement (investment function);

settlement and cash services for customers.

Commercial banks act primarily as specific credit institutions, which, on the one hand, attract temporarily free funds from the economy; on the other hand, they satisfy various financial needs of enterprises, organizations and the population at the expense of these borrowed funds.

The economic basis of the bank's operations for the accumulation and placement of credit resources is the movement of funds as an objective process that influences the formation and use of loan values. By organizing this process, a commercial bank acts as a commercial enterprise that provides a profitable placement of accumulated credit resources.

Based on world experience, we can unequivocally state that retail banking should be "multi-channel" - in addition to the traditional branch network, there should be a network of self-service devices and at least one remote service channel (telephone, Internet, mobile channel, etc.). ). Only in this case, the client receives a truly comfortable service environment, and the bank - the opportunity to choose the channels for providing a particular service as efficiently as possible. Otherwise, problems will inevitably arise, some of which have already been faced by Russian banks. Having issued one hundred thousand loans, you need to provide a fairly wide channel for receiving payments - otherwise your branches will not be able to cope with the mass of respectable borrowers. Having issued one hundred thousand cards, you need to take care of creating a network of ATMs for round-the-clock customer service.

Finally, the use of several parallel channels for the delivery of banking services is the most effective way to reduce bank costs.

Thus, in the light of the foregoing, the purpose of this analysis of current activities and the development of proposals for improving banking services for individuals.

To achieve this goal, the following tasks were solved in the work:

Consider the theoretical foundations for organizing the work of a commercial bank with individuals;

Conduct an analysis of the bank's activities in the direction of servicing individuals;

Consider areas for improvement in servicing individuals

The object of study in the work - Apatity OSB 8017

The subject of research in the work is the improvement of services for individuals.

Research methods - comparison, grouping.

The information base of the study are books, articles, monographs on the analysis of current trends in the market of services to individuals.

The work consists of three chapters. The first chapter is of a theoretical nature and is devoted to the study of the theoretical foundations of the bank's work with individuals. The second chapter is devoted to the analysis of the processes of servicing individuals on the example of the object of study. The third chapter is advisory in nature and is aimed at researching areas for improving work with individuals and the prospects for this improvement.

1. Theoretical foundations of banking customer service - individuals

1.1 Historical aspects of the creation and activities of the Security Council of the Russian Federation

Joint Stock Commercial Savings Bank of the Russian Federation (Sberbank of Russia) was established in the form of a joint stock company

open type in accordance with the Law of the RSFSR On banks and banking activities in the RSFSR. The founder and main shareholder of Sberbank of Russia is the Central Bank of the Russian Federation (over 60% of shares in the authorized capital).

Its shareholders are more than 200 thousand legal entities and individuals. Sberbank of Russia was registered on June 20, 1991 with the Central Bank of the Russian Federation.

The history of Sberbank of Russia begins with the nominal decree of Tsar Nicholas of 1841 on the establishment of savings banks, the first of which opened in St. Petersburg in 1842. A century and a half later - in 1987 - on the basis of state labor savings banks, a specialized Bank for labor savings and lending to the population, the Sberbank of the USSR, was created, which also served legal entities. The structure of the Savings Bank of the USSR included 15 republican banks, including the Russian Republican Bank.

In July 1990, by a resolution of the Supreme Council of the RSFSR, the Russian Republican Bank of the Sberbank of the USSR was declared the property of the RSFSR. In December 1990, it was transformed into a joint-stock commercial bank, legally established at the general meeting of shareholders on March 22, 1991. In 1991, Sberbank became the property of the Central Bank of the Russian Federation and was registered as "Joint Stock Commercial Savings Bank of the Russian Federation (Sberbank of Russia)".

Sberbank to this day is the favorite brainchild of the Bank of Russia, which owns over 57% of the shares. Largely due to the support of the Bank of Russia and the increase in fees for settlement services, Sberbank managed to withstand the default on the GKO-OFZ of 1998 (at that time, the share of government debt in Sberbank's assets was 52%, and the loan portfolio accounted for only 21% of net assets) . Sberbank ranks first in the rating of banks in the Russian Federation.

Sberbank of Russia is a universal commercial bank that meets the needs of various client groups in a wide range of high-quality banking services throughout Russia. Acting in the interests of depositors, clients and shareholders, the Bank strives to effectively invest attracted funds from private and corporate clients in the real sector of the economy, lends to citizens, contributes to the stable functioning of the Russian banking system and saving household deposits.

The main activities of the Bank:

lending to Russian enterprises;

lending to private clients;

investment in government securities and bonds of the Bank of Russia;

carrying out transactions on a commission basis.

Funds for the implementation of these activities are attracted by the Bank from the following sources:

shareholders' funds;

deposits of private clients;

funds of legal entities;

other sources, including borrowings in international financial markets.

When determining its development prospects, Sberbank of Russia proceeds, first of all, from an analysis of the current macroeconomic situation, a study of internal and external opportunities for the development of financial operations. The Bank seeks to develop existing competitive advantages and create new points of growth for its business.

The emerging external conditions: increased competition in the domestic and international financial markets, deepening uncertainty about the prospects for further development of the world economy? form the prerequisites for setting a strategic goal for the Bank to actively increase the growth rate of business volume and diversify activities.

At the same time, Sberbank of Russia sees as its main strategic goal the preservation of investment attractiveness and entry into the group of the largest banks in the world in terms of market capitalization.

The increase in market capitalization will be associated with the economic effect obtained as a result of improving and, if necessary, restructuring the Bank's internal processes, optimizing the corporate governance system, taking into account current trends in the national and global economy.

Another important task facing the Bank on its way to increasing its market capitalization is to maintain and strengthen its position in the Russian financial services market. To this end, Sberbank of Russia plans to build a fundamentally new system of work with clients, focused on the most efficient service to the main client groups. In order to provide customers with a full range of financial services, the Bank plans to enter new segments of the financial market and create new banking products.

In order to improve the quality of service, Sberbank of Russia will actively develop and improve sales channels for financial products and services. The Bank's branch network will be optimized, and remote banking service channels will be developed.

The successful work of Sberbank of Russia in these areas will be largely determined by efforts to develop a technical and technological platform for doing business, further improving the information exchange system between the bank's departments.

In the current conditions of uncertainty in the development of the global financial market, special attention will be paid to improving and maintaining the risk management system up to date.

Sberbank of Russia is the largest bank in the Russian Federation and the CIS. Its assets make up a quarter of the country's banking system, and its share in banking capital is at the level of 30%. According to the magazine The Banker(July 1, 2009), Sberbank ranked 38th in terms of core capital (Tier 1 capital) among the largest banks in the world.

Founded in 1841, Sberbank of Russia today is a modern universal bank that meets the needs of various customer groups in a wide range of banking services. Sberbank occupies the largest share in the deposit market and is the main creditor of the Russian economy. As of June 1, 2009, the share of Sberbank of Russia in the market of private deposits was 50.5%, and its loan portfolio corresponded to more than 30% of all loans issued in the country.

Sberbank of Russia has a unique branch network, which currently includes 18 regional banks and more than 19,050 branches throughout the country. Subsidiary banks of Sberbank of Russia operate in Kazakhstan, Ukraine and Belarus. Sberbank aims to take a 5% share in the banking services market of these countries. In accordance with the new strategy, Sberbank of Russia plans to expand its international presence by entering the markets of China and India. In general, it is planned to increase the share of net profit received outside of Russia to 5% by 2014.

Considering the international vector as the most important component of its development strategy, Sberbank of Russia carries out treasury operations in the international market and trade finance operations, maintains correspondent relations with more than 220 leading banks in the world and participates in the activities of a number of reputable international organizations representing the interests of the global banking community. An active position and international prestige allow Sberbank of Russia to fully meet the foreign economic needs of its clients, attract resources on favorable terms from global financial markets and comply with the best practices adopted in the international banking community.

The shares of Sberbank of Russia have been listed on the Russian stock exchanges MICEX and RTS since 1996. In March 2007, the Bank placed an additional issue of ordinary shares, as a result of which the authorized capital increased by 12% and 230.2 billion rubles were raised. The average daily volume of trading in Sberbank shares is 40% of the trading volume on the MICEX.

The founder and main shareholder of the Bank is the Central Bank of the Russian Federation (Bank of Russia). As of May 8, 2009, he owns 60.25% of the voting shares and 57.58% of the Bank's authorized capital. The remaining shareholders of Sberbank of Russia are more than 273 thousand legal entities and individuals. The high share of foreign investors in the capital structure of Sberbank of Russia (more than 24%) testifies to its investment attractiveness.

The reliability and impeccable reputation of Sberbank of Russia are confirmed by the high ratings of the leading rating agencies. Sberbank of Russia has been assigned a long-term foreign currency default rating of BBB by Fitch Ratings, by Moody s Investors Service - long-term foreign currency deposit rating "Baa1". In addition, the Moody agency s assigned the Bank the highest rating on the national scale.

In October 2008, Sberbank adopted a new development strategy for the period up to 2014, within which the Bank aims to further develop its competitive advantages and create new growth areas. Improving the risk management system, optimizing costs and implementing initiatives aimed at improving the efficiency of operations will allow Sberbank of Russia to prove its stability in the current conditions of instability in global financial markets, maintain leadership in the Russian financial system and become one of the world's best credit institutions

1.2 Banking services for individuals

Banking services for individuals is one of the activities of a commercial bank, aimed at meeting the needs of the client on the condition of payment, compliance with banking legislation and plays a significant role in modern socio-economic systems. The market for individual banking services is quite wide, and the forms of activity on it are so diverse that there is room for banking specialists to use any financial strategies.

The analysis of studies on the topic of banking services for individuals made it possible to draw the following conclusions:

· the current stage is characterized by the fact that credit institutions operating in the banking services market have sufficiently accumulated experience in various segments of the financial market, actively developing consumer lending, expanding the scope of bank cards, actively using information and software systems for forming customer credit histories, participating in development of the system of insurance of bank deposits of individuals, introducing new technologies and creating the necessary infrastructure for working with the population;

· the positive dynamics of indicators characterizing banking services for individuals is explained, first of all, by the increase in public confidence in the banking sector; growth of real disposable incomes of the population; an increase in the number of banking services provided to the population by credit institutions;

· the development of the domestic banking sector is characterized by high growth rates, increased competition between commercial banks, the activation of commercial banks in the field of retail banking;

· The functioning of the deposit insurance system had a positive impact on the development of competition in the banking services market. In 2009, the growth of other funds attracted by banks continued, their volume increased by 58.8% compared to 2008, despite the crisis;

· The experience of comprehensive banking services for customers in industrialized countries is gradually being introduced by domestic commercial banks, which begin to provide new services, satisfying the increasingly complex needs of customers, which increases their competitiveness in attracting credit resources and new customers.

The dynamics of the main parameters of the development of the banking sector in the Russian Federation is presented in Table. one.

Table 1. Dynamics of the main parameters of the development of the banking sector in the Russian Federation

Indicator1.01.041.01.051.01.061.01.071.01.08Assets (liabilities) of the banking sector, billion rubles rub. including overdue debt, RUB bln2 684.73 887.65 454.08 031.412 288.3% of GDP20.322.825.829.937.3% of banking sector assets47,954,555,957,260.7Securities purchased by banks, RUB bln1,002, 21,086.91 539.41 961.42 554.7% of GDP7.66.47.17.37.7% of banking sector assets17,915.215.814.012.6Deposits of individuals, billion rubles1,517.81 977.22 754 ,63,793.55 136.8% of GDP11,511,612,714,115.6% of banking sector liabilities27,127,728,327,025.4% of household cash income17,118,019,922,024.3

The analysis of the regulatory legal support of banking services for individuals made it possible to draw the following conclusions:

· banking legislation strictly defines the list of banking operations carried out with individuals;

· in order to provide guarantees for the return of deposits and increase the confidence of individuals in the banking system in the Russian Federation, a deposit insurance system has been created, the improvement of which is a priority for the Bank of Russia in the development of banking legislation;

· banking legislation makes it possible for individuals to use a wide range of types of settlements.

Many factors play an important role in servicing individuals by banks. (Table 2).

Table 2. Factors affecting the possibility of comprehensive banking services for individuals

Factor Description financial competitiveness of price conditions for the banking products/services provided; the level of banking margin on the product / service, which makes it possible to make its provision cost-effective for the credit institution legal availability of licenses and permits for the credit institution to conduct transactions with individuals; the presence / absence of legally established restrictions on certain transactions with individuals; restrictions on foreign exchange transactions and operations of cross-country movement of capital, organizational presence of a wide network of points of sale; convenience of the location of the bank's points of sale for the bank's customers; the level of technology and automation of business processes in the field of customer service image positive business reputation of the credit institution; the presence of various marketing activities aimed at promoting the banking product / service to the target audience

To attract customers, it is very important to properly segment the customer base. The key criteria by which the client base of a credit institution can be segmented are reflected in Table. 3.

Table 3. Classification of individuals in complex banking

Classification sign Type of client - natural person1. Depending on the degree of interest of an individual in banking services1.1. Clients carrying out one-time transactions1.2. Clients who regularly use a certain standard set of banking products1.3. Clients who regularly use a standard set of banking products, constantly taking steps to optimize their own financial flows1.4. Clients of category V.I.P.2. Depending on the level of income of an individual 2.1. lower segment. The level of income of these clients is almost completely used for current consumption2.2. middle segment. The level of income of these clients allows you to make savings and make investments with the attraction of bank loans2.3. Upper segment. High Income Clients

When working with individual clients, any bank inevitably bears various kinds of risks. Below is a classification of banking risks in the case of comprehensive banking services for individuals in relation to the activities of the bank into external and internal ones, as well as the main factors affecting the level of risks in the case of complex banking services for individuals (Table 4).

Table 4. Factors influencing the level of risks in complex banking services for individuals

FactorsECONOMICLevel and dynamics of inflation Level of income of the population Level and dynamics of unemployment Dynamics and volatility of the exchange rate of the national currency against world reserve currencies Level and dynamics of the country's international reserves Taxation system for personal income and income from transactions with individuals Degree of population coverage with banking servicesPOLITICAL economy Principles of monetary, budgetary, social policy of the state Degree of state support for the banking system and main sectors of the economy Presence of restrictions on foreign exchange transactions and cross-border movement of capital LEGAL Relevance of the legislative framework in the field of transactions with individuals to current economic realities transactions with individuals (deposit insurance system, credit bureaus) level of financial literacy of the population Degree of income differentiation of the population Degree of propensity to consume / save Degree of public confidence in the banking system of the country Degree of public confidence in the national currency Degree of public confidence in the ruling elite of the country

At the present time, the system of comprehensive services has become widespread in many banks. Such a system is understood as a set of elements that are in relationships and connections with each other on a commercial basis, and ensure full and / or partial satisfaction of the needs of bank customers (individuals) in providing banking products and services through a single information, regulatory and legal system.

The development of the system of comprehensive banking services for individuals in the Russian Federation is influenced by factors that can be grouped into external and internal (Table 5);

Table 5. Factors influencing the development of the system of comprehensive banking services for individuals

FavorableUnfavorableInternal???accumulation of experience in comprehensive banking services for individuals. individuals???development and implementation of new banking products and services for individuals. individuals ???development of modern methods of risk management in the complex maintenance of physical. individuals???increasing interest of banks in new banking products???high interest rates on bank loans???not high enough interest rates on bank deposits???high level of credit risks???underdevelopment of the infrastructure of the banking services market nat. individuals??? low level of information transparency of the banking market for individuals. individuals???shortage of qualified specialists???shortage of "long money"External???creation of a system of insurance of deposits of citizens???creation of a system of credit bureaus???functioning and development of the infrastructure of the bank loans market???stable economic development?? ?speed and adequacy of response to changes in demand for banking services from banks???high cost of credit resources???imperfection of the system of legal regulation of the banking services market nat. individuals???underdevelopment of the system of credit history bureaus???lack of possibility of credit risk insurance???strict requirements from the Central Bank of the Russian Federation in relation to the implementation of economic standards???inadequately high level of development of the banking system???high inflation rates? ??high value of the refinancing rate of the Central Bank of the Russian Federation

The Murmansk region and the North-Western region as a whole have a high level of economic development and, accordingly, are of interest to credit institutions in terms of conducting banking business and opening branches in the region;

· banks operating in the market of banking services for individuals can be divided into three groups: St. Petersburg banks, which feature is that the region accounts for the bulk of their business; Moscow banks headquartered in Moscow; branches of subsidiary banks of non-residents;

· banks operating in the market of banking services for individuals, depending on the number of banking services provided, can be grouped into separate groups: the first group of banks - banks that provide their customers with the maximum range of banking services; the second group of banks - banks pursuing a more conservative policy than the banks of the first group; the third group of banks - banks, the list of services of which for individuals is limited;

Most banks, providing a wide range of banking products, are able to provide comprehensive banking services to individuals, however, this is accompanied by fierce competition in the promotion of services, their price conditions, as well as the level of quality of the services offered.

1.3 Banking Promotion Policy

The policy of promoting banking services to the market is a system of measures for the interaction of the bank with potential consumers and society as a whole, aimed at creating demand and increasing sales of the banking product.

Advertising is a means of information about the bank or the services it provides, commercial promotion of consumer properties, services provided to the clientele and the advantages of the bank's activities, preparing an active and potential client to expand business contacts with the bank.

· building customer confidence in the bank (prestigious advertising aimed at building the bank's reputation and image);

· informing about the range of bank services;

· incentive to purchase this service from this bank.

Personal selling is the verbal provision of a service during a conversation with a potential buyer. Personal selling, involving individual communication between bank employees and customers, is widespread in banking. In contact with customers in the role of sellers, almost all employees of the bank act. The means of such communication are telephone conversations, a message by mail and personal communication with customers in the bank. The main limitation of personal selling is the high expenditure of staff time.

Sales promotion is a means of short-term impact on the market. It is mainly used to revive the fallen demand, increase the awareness of the customers about the proposed products, to create the necessary image for them.

Customer incentives include competitions, demonstrations, bonuses, price reductions, sample distribution, etc.

Sales promotion objectives should be consistent with the overall strategy of the bank. These goals are usually aimed at stimulating high consumption of services, encouraging people who have not previously used certain banking products to try them out, as well as attracting new customers. When developing incentive targets, the likely responses of competitors should be taken into account.

The modern Russian market of banking products has stepped in its development from the chaotic stage to the civilized stage, which is beginning to look like similar markets in economically developed countries. In approaches to the positioning of banks, to gaining their own stable client base, an element of consistency appears, due to the current need to compete and fight for almost every client. In this regard, the concept of marketing in the activities of banks or a systematic, reasonably structured set of measures to attract new customers, support them and sell bank products takes on a new meaning.

The peculiarity of the marketing of banking products lies in the specifics of the relationship between the client and the bank and in the very specifics of banking products. A huge role in their attractiveness is played by elements of reliability and trust, while the quality of the products themselves often fades into the background. Naturally, none of these elements can be considered separately from all the others when forming the bank's marketing policy; it is based on a comprehensive model of the bank's work with clients.

From our point of view, segmentation is the key to determining the appropriate bank operation model based on the grouping of actual and potential customers in terms of their homogeneous needs and behavior.

The segmentation process involves dividing the bank's customer base into the following categories:

1) legal entities and PBOYuL: - large corporations - enterprises and organizations of a large scale of activity<***>whose needs for financial services are specific and complex, as a result of which they can be carried out under the direct control of the bank's management and require increased attention of bank employees when interacting; which are less resource-intensive compared to the previous category; -small business - small businesses and organizations, individual entrepreneurs whose financial service needs are standard and similar to the needs of the upper segment of the retail sector, and whose behavior is easily predictable; 2) individuals: -large private clients - very wealthy individuals with well above average incomes who need special financial products compared to other retail segments, as well as a relationship with a dedicated bank manager; - wealthy individuals - wealthy individuals and income ami above the average level, who need high-quality high-tech services and who follow innovations in the banking sector; -mass clients - private individuals with a small / medium wealth and average income, whose financial service needs are standard and non-resource-intensive; -lower-level clients - individuals with minimal or no wealth and below-average incomes, whose banking needs are limited to services of minimal cost.

Each of the customer base segments listed above requires a customized service model that can best accommodate customer needs and behaviors, and provide the best balance between service cost and revenue per customer. In our opinion, there are three universal customer service models that can be easily modified and adapted to the specific conditions of the bank.

Personal service.The most expensive and time-consuming service model, which involves the use of highly qualified specialists who personally interact with the client, analyze and predict his individual needs for financial products, develop and implement individual service schemes. Within the framework of such schemes, high-tech banking services are used that meet the requirements of each client served to the maximum.

Targeted campaign management.This model implies mainly the proactive implementation of complex products or bundled banking services, aimed at certain segments of the actual or potential customer base. Each of the proposed service packages is clearly structured in accordance with the most common needs of any target client group and is not designed for mass use. Comprehensive service campaigns are less expensive than the methods described in the previous service model, they are optimal in terms of cost / profit ratio if the target group of consumers has been chosen correctly.

responsive model.Within the framework of this model, the formation of complex or packaged services is not carried out; clients themselves choose individual financial products from the assortment offered by the bank as the need for them arises. At the same time, the range of products is formed by the bank based on standard (mass) financial services, the implementation of which, due to the same standardization, is not expensive. At the same time, the overall profitability of this service model is much less than the profitability of the models given above.

Not all models are applicable to all categories of clients. Based on the results of the analysis of the practice of interaction of several banks with their client bases, we consider it necessary to provide a table of the correspondence of service models to certain categories of clients (see Table 3).

Table 3. Applicability of Service Models

Customer CategoriesService ModelsPersonal ServiceTarget Campaign ManagementResponsive Large corporations Applicable Not applicable Not applicable

In addition to using the above service models, it is necessary to make a clear functional distinction between areas of responsibility for servicing corporate and private clients. This functional distinction must be made not only for the purpose of optimal management of client departments, but also to ensure the so-called synergistic effect, that is, strengthening ties between categories of clients and subsequent growth in the efficiency of the bank.

From our point of view, it is advisable to combine into two functional blocks the categories of customers with similar features:

Corporate block.

Complex and / or complex customer needs; - the need for increased attention from bank employees and the associated high cost of service; - high profitability per client.

In our opinion, the following categories of clients should be included in the corporate block:

Large corporations; - medium-sized companies; - large private clients.

At the same time, the category of large private clients in most cases includes representatives of the top management of the enterprises and organizations served, which determines their proximity to the other two categories included in the corporate block.

Retail block.

Relatively simple customer needs that determine the use of standardized financial products; - low labor costs (the desire to minimize their cost) and low specific profitability per client; - high efficiency from specialized campaigns aimed at increasing profitability.

In our opinion, the following categories of customers should be included in the retail block:

Wealthy clients; - mass clients; - low-level clients; - small business.

The manifestation of a synergistic effect, regardless of the chosen service model and the structure of the bank's client business, is facilitated by the following:

Ensuring the interaction of the retail and corporate units in the framework of the exchange of information and organizing cross-selling; - ensuring the interaction of the bank's service units (subdivisions that carry out settlements, operations in financial markets, technological support for banking operations, etc.) and units of the retail and corporate units, according to of the essence of the business involved in the sale of bank products; - ensuring the smooth functioning of the bank's infrastructure through the introduction of uniform corporate quality standards.

Let us consider the main directions for increasing the efficiency of customer service by the bank in accordance with the selected blocks.

The activities of the corporate block are distinguished by an emphasis shifted to identifying the individual characteristics of each client depending on his belonging to a particular segment: more attention to large corporations and private clients, less attention to medium-sized companies.

In the segments of large corporations and private clients, it is advisable to form an integrated approach to an individual assessment of the state and needs of each client. This segment of the customer base is interested not so much in a one-time sale of a single product as in full-function financial services on an ongoing basis. In this regard, the key to increasing the efficiency of the bank's work with such clients is personal financial planning based on the individual characteristics of the client. The goals of this approach would be to offer the client a unique portfolio of financial services and, therefore, link and maintain the client's assets, which pays for the high cost of service using personal managers.

Corporate clients of a mid-level bank are subject to additional segmentation in order to identify groups of clients with similar risk and behavioral characteristics of their activities. As an example, we can offer sub-segmentation by industry, when bank customers are served by a small group of bank specialists due to the similarity of needs and exposure to common development factors. Such an approach will require the development of targeted commercial strategies for each of the sub-segments, taking into account the main features of this group of clients. The purpose of developing a separate strategy will be the formation and promotion of a block of the most popular bank services with an emphasis on the implementation of highly profitable non-resource-intensive products.

At the same time, interaction with clients within the framework of special strategies will not imply a complete departure to standard service procedures - each client is subject to individual analysis by a specialist (group of specialists) responsible for the development of this sub-segment. Working with each client means establishing contacts with key company executives, constantly monitoring the activities of each individual client and the industry as a whole.

In turn, the activity of the retail block tends to be standardized on the basis of pre-developed service algorithms.

Wealthy bank customers are initially subject to a comprehensive analysis in order to identify common behavioral patterns that can be ranked according to a number of criteria, such as, for example, the client’s financial activity (number and volume of transactions), the complexity and risk of investment decisions, etc. This will help the bank to differentiate its approach to different groups of clients within the segment, offering them different commercial initiatives that take into account their basic financial needs. It is also advisable in this segment to organize cross-selling of integrated and alternative products within the framework of campaigns - insurance and consulting services together with investment services. Similarly to the segment of large private clients, it is possible to offer personal financial planning services to wealthy clients, but this time on a stream, i.e. initiated by the client and aimed at offering the client the most appropriate commercial initiatives.

As part of the service models used in the mass client segment, it is necessary to focus on two areas that have justified themselves - event management and promotion of sales of standard products. Event management involves initiating the sale of a banking product to a customer as a result of an event that is directly related to the customer.

This approach provides maximum return at relatively low cost, but its implementation is possible only if the bank has a CRM system implemented in the bank, designed to work with mass clients.

On the other hand, the volume of sales in this segment can be influenced by an active offer of standardized, uncomplicated financial products, which are offered to the client by a bank employee right at the counter. Naturally, this approach will require advanced training of tellers who interact directly with customers, since the offer of a standard product still requires a little expert assessment. Nevertheless, the offer of related services and sometimes cross-products at the time of the appeal of the mass client to the bank will stimulate the volume of sales.

It makes sense to further segment the small business customer segment in order to develop a specific sales strategy for each sub-segment. The basis for such sub-segmentation will be indicators of profitability and risk per individual client and group of clients, as well as indicators of customer loyalty. Thus, the bank will be able to identify sub-segments of dynamic (potentially) high-income, stable, low-income and unscrupulous customers. For each of the sub-segments, it is possible, within the framework of campaigns, to offer a package (or packages) of standard banking services that are balanced in terms of cost-risk-return, thereby reducing the cost of servicing and increasing the volume of sales.

Separately from the above, the low-level customer segment is separated, increasing the efficiency of interaction with it consists practically only in reducing the cost of service and, in particular, greater automation. This is due to the irregularity of clients in this segment applying to the bank due to the few needs of a financial nature.

The success of using a particular service model depends not only on the initial setting of the principles of work, but also on the subsequent maintenance of the selected models up to date. In particular, the organization of the bank's activities in several areas plays an important role:

1) market research in search of new trends related to the prospective change in the financial needs of customers, in particular: - monitoring of trends in the banking services market based on an analysis of competitors' activities and customer requests; - development and adjustment of behavioral models depending on the inclination of customers to purchase certain other banking products, due to which it is possible to more accurately structure the client base and offer clients the most necessary products; - monitoring clients in terms of fading / increasing activity, timely offering them new products after using the current ones, taking into account the specifics of the client's activity within the behavioral model; 2) the use of alternative sales channels: - moving away from direct sales of products in bank branches to remote customer service using telecommunication channels to reduce costs and better prepared individual impact on the client; - expanding the assortment ment of services sold through alternative sales channels by including a wide list of cross-products; 3) rational use of the network of branches and branches of the bank in order to: - use specialization models of branches focused on a specific customer segment or specific products, depending on the needs of the market in the place of presence bank; -automation of most of the bank's operational functions and, consequently, shifting the main workload of staff to the development of commercial initiatives.

In fairness, it should be noted that we have listed only the most obvious areas for further improvement of the bank's marketing activities, their number and applicability may vary depending on the current capabilities of each individual bank. At the same time, in our opinion, the fundamental approach to the formation and implementation of a bank's marketing policy given in the article can be considered a universal solution that can ensure the maximum efficiency of any bank.

Thus, the use of the mentioned segmentation models in the work of the bank and the construction of functional blocks will allow the bank to clearly systematize customer service activities. The consequence of such a systematization will be a significant reduction in bank costs due to more efficient use of personnel, standardization and replication of most products. Also, clearly positioned segmentation models will improve the efficiency of working with the bank's client base due to a more accurate focus on the financial needs of individual groups of clients and informed decision-making when launching a particular product or targeted campaign. At the same time, the bank, having adopted the proposed approach and preparing the technological base for its implementation, will receive a number of competitive advantages - responsiveness, standardization of business processes, an active and optimally balanced range of financial products, depending on the needs of the client, etc., guaranteed to pay back subsequently, the initial costs and ensuring a strong position of the bank in the modern market of financial products.

2. Activities of the Apatity Branch of the Security Council of the Russian Federation No. 8017

2.1 General characteristics and organizational structure of the Apatity OSB No. 8017

Today, Sberbank is the absolute leader in the Russian banking system. In terms of its market positions, in terms of the volume of assets and capital, in terms of its financial results and the scale of its infrastructure, the Bank is several times superior to its closest competitors. The scale and resilience of the bank is especially evident during periods of instability in the financial markets.

In recent years, the bank has done a lot of work, which ensured the final formation of four main groups of the Bank's competitive advantages, namely:

Significant customer base in all customer segments (corporate and retail, large and small customers) and in all regions of the country;

The scale of operations, both in terms of financial performance (accessible size and duration of operations, access to resources, international ratings, investment opportunities), and in terms of the quantity and quality of physical infrastructure (in particular, a unique distribution network for retail and corporate clients) ;

The brand and reputation of the Bank, primarily associated with a huge resource of trust in the Bank on the part of all categories of customers;

The bank's team and considerable accumulated experience. A large number of experienced qualified specialists in all regions of Russia, vast managerial experience within one of the largest organizations in the world, processes and systems that, as a whole, cope with tasks of a unique scale and complexity.

At the same time, the work of the Bank today is associated with a number of serious shortcomings, without overcoming which it is impossible to talk about the realization of its development potential. These include:

· Low efficiency in the use of two of the most important competitive advantages of the Bank: sales network and customer base, which is associated with insufficient organization of client work and underdeveloped sales and service skills and systems. Manifestations of this are the low level of cross-selling, the low level of income from many products, the insufficient coverage of the potential customer base.

· Poor quality of service in terms of speed of decision-making, complexity of processes and procedures, level of communication and interaction between the bank and the client, as well as the convenience and functionality of the Bank's branches. According to customers, the Bank lags far behind its main competitors in terms of service level.

· Exceptionally low productivity. According to this indicator, the Bank loses a lot not only to banks in developed countries (a number of which have already entered the Russian market), but also to banks in emerging markets. The main reasons for this are: excessive bulkiness and complexity of business processes, low level of specialization and division of labor;

· lack of unification of business processes across the Bank, which makes it impossible to use economies of scale and introduce modern information technologies; low level of automation and a large amount of manual labor; decentralization of operations and support functions. As a result, many of the Bank's systems and processes are poorly scalable, and the growth in business volumes does not lead to an increase in efficiency.

· Insufficiently effective and costly risk management systems. Most of them today are distributed, poorly formalized and poorly scalable. Also, in some cases, the balance between risk control and profitability is too heavily biased towards risk avoidance. As a result, the Bank incurs high control costs that do not deliver the expected returns and loses revenue.

· Weaknesses of the Bank's corporate culture, and, above all, excessive bureaucracy, insufficient responsibility for the final result of the Bank's work and the quality of client work, insufficient desire for improvement and development.

Against the background of the medium-term potential for market development, the recent crisis in the financial markets and the current situation within the bank, the Bank faces a number of fundamental challenges and threats. These include:

· The macroeconomic situation, and, first of all, the unfolding financial crisis, lack of liquidity in the economy and the risk of increasing credit risks as economic growth slows down. Against this background, work to improve the risk management system, as well as the mechanisms and procedures for collecting bad debts, is of particular importance and priority.

· Strengthening competition in the Russian financial market. This is due both to the entry of foreign banks into the market, which will eventually bring with them new and improved methods of operation, and to the processes of market consolidation, which will inevitably accelerate as a result of the financial crisis. In its current state, the Bank has been unable to effectively withstand more intense competition, as evidenced by the significant loss of retail market share in 2004-2007 and the bank's poor performance in Moscow. The Bank must use the “competitive breathing space” created by the financial crisis to reverse these trends in the medium term.

· A long-term downward trend in the profitability of operations in the Russian market, associated with a structural lack of liabilities in the banking sector and competitive dynamics in the markets for certain banking products (for example, lending to large legal entities, car loans and loans at retail points of sale). These factors determine the importance of non-price differentiation of the Bank's offer and the need to comprehensively improve the quality of client work and product offering, as well as a balanced pricing strategy

· The risk of outstripping growth of costs in relation to the Bank's income caused by low labor productivity, low scalability of the Bank's systems against the background of a forecasted increase in business volumes and a likely outstripping growth in the cost of labor, which is the main item of its non-interest expenses

Today, the Bank is faced with a fundamental choice of the path of further development. The "inertial development" scenario assumes the preservation of the fundamental elements of the existing model of the Bank's work and their relatively small adjustment and adjustment in accordance with the market situation. Its attractive aspects include greater ease of implementation, a greater degree of continuity and clarity for the Bank's employees. At the same time, this development scenario will not allow Sberbank to fully overcome the shortcomings of its work. It also does not provide a clear answer to the challenges the bank faces today. As a result, in the medium term, one should expect the consolidation of negative trends in the dynamics of changes in its market shares and in relative financial indicators.

The "inertial" scenario also contains a number of serious risks associated primarily with insufficiently effective and scalable risk management systems and the likelihood of cost growth at a rate that outpaces revenue growth. At the same time, the Bank will be able to develop without a significant restructuring of its work, stabilize its share in the assets of the banking system at the level of 20-25% and maintain the efficiency of work at a level slightly below the market average.

On the other hand, the existing competitive positions of the Bank in the market and its development potential, combined with the structurally attractive features of the Russian banking services market, allow us to say that, in the event of the implementation of the “modernization” scenario, very dynamic growth and development are possible, outpacing the performance of the banking system in in general. In particular, there is significant potential to strengthen the Bank's competitive position both in the retail and corporate markets through more intensive client work and growth in the coverage of the client base. the bank also

has enormous potential to improve its efficiency and build competitive advantage through the scale of its operations. This will allow the Bank to ensure sustainable long-term development prospects.

The branch network of Sberbank of Russia includes 17 territorial banks, 1,230 branches, 19,183 branch branches, and 30 agencies.

Apatitskoye OSB 8017 has 48 additional offices located in the central and southern parts of the Murmansk region and is organizationally part of the Murmansk OSB 8627 as a department

The main governing body of the OSB is the manager. He manages current activities. The deputy manager, chief accountant, heads of departments are directly subordinate to the manager. He is connected with them by information flows. On the other hand, from subordinates to the manager, information is received that characterizes the functioning of the RSD and is necessary for the development of rational control actions. The chief accountant provides the manager with reports and information on business processes and financial results for the organization of OSB management.

There is also a relationship between the manager and the heads of departments. Chiefs are accountable to the manager, and the manager, in turn, controls their activities.

Each department has specific goals and objectives, which are defined by instructions and orders. For example, the credit department is engaged in providing loans to individuals and legal entities. The credit department carries out an analysis of the client's creditworthiness and, on the basis of this, a decision is made to grant a loan.

The legal department supervises the legal aspects of the activities of the OSB and, if necessary, is a representative in court.

The sector of foreign exchange operations carries out banking operations with foreign currency: exchange, purchase, sale, etc. And also actively monitors the activities taking place in the foreign exchange market.

The securities sector deals with securities transactions.

Operations Department works with legal entities and directly controls the current status of customer accounts.

The information department ensures the smooth operation of office equipment and software.

The normal functioning of each department ensures the efficient operation of the entire OSB, and it is difficult to speak of the main role of any department, since the most important thing is the range of services, customer service conditions and the amount of fees for the services provided - important parameters that affect the choice of a bank by customers. The main condition for expanding the bank's client base is the development of the entire range of banking products and services provided to legal entities.

Currently, the Apatity OSB provides the following types of services for legal entities:

) Settlement service

· Opening and maintenance of accounts in rubles and foreign currency;

· All types of calculations;

· Electronic payments through the settlement system of Sberbank;

· Automated data transmission system "Client - Sberbank";

) Corporate bank cards (ruble and international);

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Today, when prices for goods and services are growing rapidly and everywhere, entrepreneurs are forced to look for ways to reduce costs as much as possible, including for settlement and cash services (RKO) in banks.

One of the ways to reduce the cost of cash management services can be the use of package services.

What are the benefits of a package offer

Each individual service, as a rule, is more expensive than as part of a package of services. Therefore, a package offer for cash settlement services can provide you with the opportunity to save on settlement and cash services. How much can the savings be? It all depends on the package you choose.

Most banks that focus on working with entrepreneurs offer their customers a “progressive” line of service packages: the more services are included in the package and the higher their total cost, the greater the discount.

The cost of the service package is fixed, which simplifies the planning of banking expenses. Knowing exactly how much you will spend during the year helps you save money too!

Choosing a service package

To choose the most suitable payment service package, first of all, consider: how many electronic payments per month you usually make or want to make, what amounts of cash you need to deposit and withdraw from your account during the month.

Also decide on the set of banking services you need. Will it be mostly cash transactions? Will you pay salaries to employees on their bank cards? Or maybe you need the help of a well-coordinated team of specialists - a lawyer and a business assistant?

Let's say you own a dry cleaner that takes clothes from customers in five shopping malls. In order to collect daily earnings, you have to go around all the points located in different parts of the city every evening. Now imagine that there is no longer such a need: all your employees independently deposit the proceeds into the account at the nearest ATM! And you just have to watch the credit transactions on the smartphone screen.

What is needed for this? Start by activating the cash settlement service package, which includes the service of depositing cash proceeds to the account through self-service devices and Internet banking.

Three options for convenient business

Now Modulbank, which ranks first in the corresponding rating of the Marksweb agency, has the lowest rates for cash settlement services for business. Its line includes three packages of RKO services: "Starting", "Optimal", "Unlimited", "Optima". All these packages include maintaining a ruble account and a monthly subscription fee for Internet banking, as well as making electronic payments.

A number of packages also include deposit and cash withdrawal, salary contract and other services. Modulbank has not only a convenient and functional Internet bank, but also a modern convenient mobile application.

How to activate the RKO service package?

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Introduction

1.3 Methodology of settlement and cash services for bank customers

2. Analysis of settlement and cash services for customers on the example of JSC "Uralsib"

2.1 Characteristics of the bank's activities

2.2 Analysis of the structure of the bank's settlement and cash services

2.3 Analysis of settlement and cash services for legal entities of the bank

2.4 Analysis of settlement and cash services for individuals of the bank

2.5 Analysis of fee income and expenses for cash and settlement services in a bank

3.1 Recommendations for improving cash and settlement services for corporate clients in the bank

3.2 Predictive assessment of the economic efficiency of measures for settlement and cash services in the bank

Conclusion

List of used literature

Applications

Introduction

The banking system is a necessary component of the economy of each country, it is the most important conductor of the state economic policy in all spheres of the economy. And precisely because of its interrelations with all sectors of the economy, the banking system has always been of great importance. In the conditions of transition to a market economy, elements of competition have been introduced into the banking system, banks are being oriented towards the universal nature of the provision of services, comprehensive customer service, and diversification of operations.

Commercial banks are the most important link in the banking system. In the course of their activities, a large part of the money turnover in the state is mediated, sources of capital are formed for expanded reproduction by redistributing temporarily free funds of all participants in the reproduction process - the state, business entities, and the population. At the same time, banks contribute to the transfer of capital from the least efficient sectors of the national economy to the most competitive ones.

Banks mobilize the capital necessary for investment, innovation, expansion and restructuring of production, housing construction, etc. Banks help to save social costs of circulation by speeding up the circulation of money, speeding up settlements, transferring money, and issuing credit instruments of circulation instead of cash. The role of banks is also great in the implementation of the monetary policy of the state, because. the tools of this policy are carried out through banks.

The improvement of the economic mechanism makes ever higher demands on the functioning of the monetary circulation system, the organization of settlement and cash services for legal entities and individuals. The growth of payment turnover and the resulting increase in distribution costs strongly dictates the need to create a fundamentally new mechanism of money circulation that provides for rapidly growing needs for payments and accelerates the turnover of funds while reducing the costs of money circulation and reducing labor costs.

This problem cannot be solved with the mass use of existing forms of money, since, due to their physical nature, they have a mobility limit, cause high labor intensity of financial calculations, which do not ensure the continuity of the calculation chain and make it difficult to control their movement. One of the main ways to solve it is the use of the so-called "paperless" technology based on the advanced experience of developed countries in the field of widespread use in practice of cash substitutes and the creation of specialized technical devices for their automatic processing.

In foreign economic literature, there are a number of publications on certain problems of banking services related to credit, settlement and other operations. Particular attention should be paid to the study of the main trends in the development of banking services in developed countries in the context of economic integration and concentration of banking capital. The modern world experience of banking services, in particular, non-cash payments and servicing individuals, has not been sufficiently studied.

In this thesis work, the theoretical base in the field of settlement and cash services for clients are the works of domestic and foreign scientists: Blomshtein G.D. Summers. B.D. "Banking and payment system", Balabanova L.K. "Banks and banking", Afanaseva L.P. "Fundamentals of banking", etc.

The purpose of the thesis is to develop recommendations for improving the settlement and cash services in JSC "Uralsib".

Based on the purpose of the study, the following tasks were set for the solution:

1) to study settlement and cash customer service in a commercial bank;

2) to study the regulatory and legal support of settlement and cash services;

3) study the methodological foundations of settlement and cash services for bank customers;

4) describe the activities of OAO URALSIB;

5) to analyze the structure of settlement and cash services;

6) to analyze the settlement and cash services of legal entities;

7) to analyze the settlement and cash services of individuals;

8) to analyze commission income and expenses on settlement and cash services.

The object of research in this thesis work is the activities of JSC "URALSIB".

The subject of this thesis is economic and financial information in the form of regulatory documents, reporting, literary sources.

When writing the thesis, methods such as balance, comparative and factorial were used.

In the process of performing the work, the theoretical foundations of settlement and cash services for customers in CB OJSC "URALSIB" were studied, an analysis of settlement and cash services was carried out, recommendations were developed for improving settlement and cash services in OJSC "URALSIB".

1. Theoretical and legal aspects of settlement and cash services in a commercial bank

1.1 Settlement and cash services in a commercial bank

1.1.1 Fundamentals of organizing cashless payments in a commercial bank

The independence of the enterprise in a market economy involves the strengthening, development and variety of forms of settlements of enterprises and commercial banks. Such connections are carried out through monetary settlements, which are a condition that ensures the change in the forms of value in the process of circulation of funds.

Unlike cash turnover, in which money is transferred from the payer's cash desk to the recipient's cash desk, the essence of non-cash cash turnover is that payments are made by transferring (transferring) money from the payer's account to the recipient's account in banking institutions. Banks keep funds of enterprises on their accounts, credit the amounts received to these accounts, carry out the orders of enterprises on their transfer and issuance from accounts, as well as on other banking operations provided for by banking rules and the agreement. Depending on the location of the banks serving the participants in the settlements, they are divided into one-city and non-residential, which predetermines the order of their organization.

Non-cash cash settlements are carried out subject to the following conditions:

The payer has the right to refuse to pay for the presented document in whole or in part in cases provided for by law or the contract.

As a rule, debiting funds from accounts without the consent of the payer or his instructions is not allowed.

Payments are made from the payer's own funds, and in some cases - at the expense of a bank loan and other borrowed funds.

Funds are credited to the recipient's account only after they are debited from the payer's account.

Implementation of the rules of document circulation developed by the Central Bank of the Russian Federation and determining the movement of money and monetary documents.

The total period of cashless payments should not exceed two business days within the subject of the Russian Federation, five business days within the Russian Federation.

Monetary documents for non-cash payments must comply with the requirements of the standards established by the Bank of Russia. Settlement documents are accepted by the bank for execution if their first copy contains two signatures of persons authorized to manage the account and a seal imprint, samples of which were previously reported to the bank.

If payments are made by an entrepreneur without forming a legal entity, the bank accepts settlement documents if there is one signature and if there is no seal imprint.

Mutual claims for settlements between the payer and the recipient of funds are considered by the parties without the participation of banking institutions through the court.

In the absence or insufficiency of money in the payer's account, a problem arises in the order of payments. Until 1989, there was a selective order of payment for documents. It provided that, depending on the nature of the business transactions reflected in the documents, all payments were grouped into five queues, and within the queue - by terms. Payments of each subsequent group of priority were made after the full repayment of payments of the previous groups. This rule also applied to cases where the documents of the previous group were presented for payment later than the subsequent ones. This did not contribute to the strengthening of payment discipline, weakened the enterprise's interest in the timely repayment of all obligations, since the satisfaction of its own needs (payment of wages and payments to the budget) was carried out from the first receipts of money. At the same time, it was assumed that the electoral sequence ensures the interests of the working people and the state, because it provides for the priority payment of wages and the transfer of funds to the budget. However, it was not taken into account that enterprises-suppliers of materials and equipment must also pay wages in a timely manner, contribute money to the budget, etc.

In 1990, the electoral order was replaced by a calendar order, which provided for a strict sequence of payments, regardless of the nature of the calculations. This meant that the money received in the bank account could be used to pay wages after satisfying the claims of all suppliers, paying for materials and services, debts to the bank, the payment of which came before the wages.

From the middle of 1992, the calendar priority was abolished and payers were given the right to determine the order of payments from their accounts themselves.

At first glance, the granting of such a right to payers most fully corresponds to market relations, since, unlike the electoral or calendar order, it expands their independence. However, in practice this may lead to violations of the principle of equality of partners: at its discretion, the payer may give preference to some enterprises to the detriment of others to which he has long-term accounts payable.

During 1992-1995. The Russian government made various decisions regulating the sequence of payments. In 1995, the priority was established for the payment of funds for urgent needs, payments to the budget and state off-budget funds. All other payments were made in the order of calendar receipt of settlement documents by the bank, i.е. due dates for payments. Payments are made with the consent (acceptance) of the account holder, however, in some cases, direct debiting of money from the payer's account is also allowed. Such a write-off is used as a form of settlement between the parties under the contract and in cases provided for by legislative acts. In particular, the right to direct write-off of funds is granted to the supplier when paying for the supplied electric and thermal energy, water supply services (with the exception of housing and communal, budgetary organizations and the population), as well as for electricity supplied by nuclear power plants, for postal, telegraph and telephone services, provided by communications companies. The condition on settlements in the form of direct debiting of funds from the account may be included in the agreement in other cases.

The right to directly write off money from the borrower's account to repay loans that have expired is widely used by banks when concluding loan agreements. If direct debiting is not required by law, then the right to include or not include in the contract a condition on direct debiting of funds belongs to the payer. By giving his counterparty the right to debit funds from his account in this manner, the payer exercises his authority to manage his own account and the funds stored on it.

Giving the recipient of money the right to direct debiting of funds puts the payer in a rather disadvantageous position. An unscrupulous creditor has the opportunity to write off amounts from the account even in the absence of appropriate grounds.

In addition, at the stage of execution of the contract, circumstances may arise that, in a normal situation, give the payer the right to refuse to pay the claim (delivery of goods not provided for by the contract, as well as low-quality goods, etc.), but to suspend the debiting of funds upon request for direct debiting impossible. Restoration of unreasonably debited money, in the absence of the consent of their recipient, is carried out only in the manner of a court decision.

If the payer and his counterparty - the creditor have provided in the agreement concluded between them a condition that gives the creditor the right to write off the amounts due to the latter without acceptance, the payer must draw up an appropriate agreement with the commercial bank serving him. Only in the presence of such an agreement can the settlement mechanism provided for in the contract or in the supplementary agreement be implemented.

The letter to the bank or the text of the bank account agreement must indicate which creditor has the right to write off amounts from the debtor in an indisputable manner and for which products (goods, services rendered, work performed, etc.).

In these cases, a commercial bank, when deciding on the issue of the creditor's right to indisputably write off funds from the debtor, must be guided by the indicated letter of the payer or the agreement concluded with the bank.

Direct debits include the right to undisputed collection of funds from bank accounts. This right is granted to the tax and financial authorities for amounts not paid to the budget, and the corresponding amounts of fines. These bodies also have the right, in an indisputable manner, to withdraw funds from the accounts of debtors who must pay money to an enterprise that has an overdue debt to the budget.

Government pensions, health insurance, pricing regulators, and others also have the power to enforce collection of money owed to them.

In addition, in accordance with the Regulations on the supply of products for industrial purposes and consumer goods, the cost of a low-quality supply and the corresponding amount of a fine are collected from the manufacturer in an indisputable manner. This provision provides a detailed procedure for conducting such operations.

Claims against a commercial bank related to the performance of settlement operations are sent directly to the bank that committed the violation. For untimely (later the next day after receipt of the relevant document) or incorrect debiting of funds from the owner’s account, as well as crediting by the bank of amounts due to the owner, the owner has the right to require the bank to pay in his favor a fine in the amount of 0.5% of the late credited (written off) amount for each day of delay.

The agreement between the bank and the owner of the settlement account may also provide for a different amount of the fine and the procedure for imposing sanctions for violations committed during settlements. In 1992, banks charged and collected late payment penalties from their customers' accounts.

From July 1992, banks were no longer obligated to charge and collect penalties in case of delay in settlements. The buyer (payer) pays penalties for delay in settlements in the manner prescribed by the contract between him and the supplier. Penalty for each day of delay in settlements is 0.5% per day, unless another amount is specified in the agreement of the parties.

1.1.2 Principles of organizing cashless payments in a commercial bank

The transition from the administrative-command system of economic management to market relations necessitated the creation of a new payment system based on a two-tier system of banks. It required the division and isolation of the monetary resources of various economic entities, the formation of independent commercial banks, the introduction of correspondent relations between them and enterprises.

Qualitative changes in the organizational forms of cash settlements occurred as a result of an increase in the economic activity of all market entities, an expansion in the number and volume of transactions. A huge number of new commercial structures appeared, which affected the sharp increase in the document flow associated with servicing the payment system as a whole. The restructuring of the payment system required a change in the principles of organization of cashless payments, the use of new forms and methods of making payments.

A well-organized system of non-cash payments is of great importance in a serious crisis of non-payments, when a huge mutual debt, delayed payments in any one link affects the work of a large number of business entities, which affects the most important indicators of their production and commercial activities.

Any enterprise makes cash payments both as a buyer and a seller. The enterprise also carries out cash settlements with workers and employees, pays off with the budget and a commercial bank. The totality of all cash payments is the payment turnover. A significant part of the payment turnover of enterprises is carried out in a non-cash way, i.e. making entries (postings) on bank accounts. Cash is used mainly in the payment turnover, in which the population participates, as well as in settlements for small amounts.

Non-cash payments have found wide application in the development of the banking system and have a number of advantages over payments using cash.

The continuity of settlements is ensured by the following basic principles for organizing cashless payments.

1. All enterprises and organizations are required to keep their funds in bank accounts. It is allowed to leave only small amounts of cash at the cash desks of enterprises within the established norms.

2. The vast majority of non-cash payments must be made through a bank.

3. The demand for payment must be made either before or after the shipment of the goods, so that payments are not delayed. However, in a payments crisis, most suppliers are demanding prepayments—preliminary receipt of money before goods are released.

4. Payments are made from clients' bank accounts only with their consent. This important condition prevents the bank from disposing of funds belonging to economic bodies that have opened accounts with this bank.

5. Several forms of settlements and types of payments have been established, which enterprises can choose at their discretion.

Compliance with these principles makes it possible to use non-cash payments as an important tool for the development of a market economy.

While the settlements are cashless, i.e. money is debited from one account and credited to another account in a bank, money is deposited in banks, becoming credit resources.

Non-cash payments help to reduce distribution costs in the form of additional costs for printing, storage, transportation, recalculation of a huge number of banknotes that would be required for cash settlements. At the same time, non-cash payments with the efficient operation of banks make it possible to better regulate the payment turnover and, ultimately, speed up the turnover of working capital and making payments.

It should be noted that money that is the personal property of citizens and stored in the form of savings in bank accounts can also participate in non-cash circulation. Payment of expenses of the population in a non-cash way can be carried out from accounts on deposits. In these cases, the replacement of cash by non-cash payments also reduces distribution costs.

The basis of non-cash payments is interbank settlements. Currently, they are built on the basis of a system of inter-branch turnovers and settlements on correspondent accounts (correspondent accounts).

Through the system of interbranch turnovers (IFOs), mainly the institutions of the Central Bank that have their own MFO account are calculated. By indicating this number on each payment document, the institution of the bank contributes to the rapid conduct of settlements. MFIs should be carried out in such a way as to ensure the safety of funds, avoid mistakes, unauthorized access to the movement of documents, and prevent sending money to the wrong address. Therefore, in the MFI system, each initial operation is duplicated by a response one (there are concepts of initial MFI and response MFI), and special balance sheets are allocated on the balance sheets of banks, which reflect the initial and response turnovers.

A bank institution starting an MFI sends an instruction to another institution to deposit and withdraw funds. This order is called an advice note. A distinction is made between credit advice (money is transferred) and debit advice (funds are written off). In the institution of the bank that received the advice, a return turnover is made, confirming that the received advice has been accepted for execution. Banks regularly monitor the coincidence of the initial and reciprocal turnovers, which is their matching.

With the creation of commercial independent banks, it became necessary to supplement interbank settlements with another element - settlements on correspondent accounts (correspondent accounts) opened for each commercial bank at the CBR. On the ground, the CBR is represented by cash settlement centers (RCCs), in which correspondent accounts are opened for commercial banks. In order to receive money from buyers for the goods sold, enterprises must indicate in payment documents both the MFO RCC number and the correspondent account number of their bank. RCC for a commercial bank is like a commercial bank for an entrepreneur. On the correspondent account in the RCC, the money available from a commercial bank settles.

The bank can carry out mutual settlements through the RCC with other banks, usually only within the limits of the available balance of available funds. Some banks, not having such funds, cannot timely transfer money on behalf of their clients. Until 1994, banks could use for settlements a loan issued by the RCC to cover the debit balance on the correspondent account. If the debit balance occurs frequently, then the bank cannot function normally. Each commercial bank must keep within the limits of its passive resources, i.e. prevent a debit balance on a correspondent account.

To ensure this order, the following mode of payment for bank documents from its correspondent accounts has been established. Payments from a correspondent account of a commercial bank, including the transfer of funds to the mandatory reserve fund, are made within the limits of the balance of funds on this account at the beginning of the business day. If it is technically possible to record the amounts received in favor of a commercial bank during the current business day in the RCC, then transactions on the correspondent account of a commercial bank can be carried out taking into account these amounts. The procedure for making payments from a correspondent account of a commercial bank within the balance of funds on it applies to correspondent subaccounts of branches of all commercial banks.

Two (or more) economic bodies and a bank are necessarily involved in non-cash payments.

Servicing the payment turnover by banks consists in reflecting the corresponding amounts for the asset or liability of these accounts. Every economic and economic entity keeps its funds in banks. The current economic legislation provides that banks accept and store customer funds in accounts, carry out settlement, credit, cash and other banking operations on their behalf.

Legal entities and citizens engaged in entrepreneurial activities have the right to open accounts in any bank at the place of their registration or in a bank outside the place of their registration with the consent of the latter. Legal entities are required to keep free cash in the bank. An unreasonable refusal of a bank, the charter of which provides for the implementation of relevant banking operations, to accept the client's funds for storage and open an account may be appealed by the client in court.

An agreement on settlement and cash services is concluded between the bank and the client with the opening of an appropriate bank account. Under the agreement, the bank undertakes to keep funds on the client’s account, credit the amounts received to this account, fulfill the client’s instructions on transferring and issuing money from the account and carrying out other banking operations provided for this type of account by legislative acts, banking rules and the agreement.

To open an account, an application is submitted to the bank, indicating registration, a card certified by a notary with samples of signatures and seals. Entries on accounts opened with a bank (or a reflection of operations in the electronic memory of a machine) represent a reflection of the cash turnover of an economic entity.

The Bank may use the funds available on the client's account, guaranteeing their availability upon presentation of claims against the account. The Client has the right to dispose of these funds and receive income (interest) on them. The Bank does not have the right to determine and control the directions of use of the client's funds and establish other restrictions on his rights that are not provided for by law or the agreement. Without the order of the client, the debiting of funds on the account is allowed only by decision of the court, arbitration court, unless otherwise provided by law.

The Bank guarantees the secrecy of the client's accounts. The provision by the bank of information on the status of accounts and on operations on them without the consent of the client is not allowed, except as otherwise provided by law.

The bank account agreement is terminated at the request of the client and on other grounds provided for by law. The absence of bank account transactions does not entail the termination of the agreement.

In bank accounting, the receipt of money in the client's account is reflected on the credit side of the account, and the balance at any given moment represents the credit balance. The expenditure of funds from the account is reflected as a debit turnover. As a rule, the balances on the current accounts of customers must be in credit.

The mechanism for organizing non-cash payments should not be carried out so automatically that in any case replenish the resources that the economic body lacks. Non-cash turnover and lending by banks should be organized in such a way that non-cash funds that are excessive for turnover are not issued, which, under certain conditions, can become factors in the growth of inflation. This means that credit or accounts payable of all kinds should not reimburse them for those funds that are lost due to losses and mismanagement, violation of the principles of commercial activity. If an enterprise does not work well and does not have enough funds in a bank account, then, naturally, it is not able to pay its debts in a timely manner. In this case, the bank can issue a loan only if a number of conditions are met (under a guarantee, in the absence of long-term overdue loans, etc.).

In addition to settlement accounts, current accounts can also be opened in banks (usually for branches, representative offices, departments and other separate divisions of enterprises, as well as branches and representative offices of a cooperative).

1.1.3 Forms of non-cash payments

Participants in a business transaction have the right to choose any form of non-cash payments, taking into account specific business transactions. The entire settlement system is built in such a way that favorable conditions are created for making payments and accelerating the circulation of funds. The delay in settlements deprives suppliers of sales proceeds and makes it difficult to perform production and business tasks. When payments are delayed, buyers form accounts payable and violate the most important principles of management.

Settlements by payment orders. A payment order is a document that is an order from an enterprise to a commercial bank serving it to transfer a certain amount from its account. Orders are valid for 10 days, not counting the day of issue.

A commercial bank accepts a payment order from the payer for execution only if there is money in his current account. If there are no funds for payment and the bank does not consider it possible to issue a loan to the enterprise, then the documents are returned. With uniform constant deliveries, settlements between suppliers and regular customers are made in the order of planned payments using settlements by payment orders.

When making such settlements, the payer submits an order in three copies to his bank institution. Documents from the payer's bank are sent to the bank institution serving the recipient. In this case, the funds indicated in the payment order are debited from the payer's settlement account and sent to the recipient's bank for crediting to his settlement account. Upon receipt of a payment order, the beneficiary's bank transfers the received funds to the beneficiary's current account.

Settlements by payment orders can be urgent, early and deferred. Urgent payments include payments immediately after shipment, i.e. by direct acceptance of goods, as well as partial payments for large transactions. Early and deferred payments are possible within the framework of contractual relations without prejudice to the financial position of the parties.

Payments by checks. A settlement check is used in payments for goods and services rendered and is paid from funds deposited (specially set aside) on a separate checking account. Checks can also be paid from the current account of the drawer, but not more than the amount guaranteed by the bank (agreed upon with the drawer when issuing the checkbook). In this case, the bank can guarantee payment in the event of a temporary lack of funds from the allocated loan. The amount of bank guarantees within which checks can be paid is accounted for in a special off-balance sheet account.

In order to obtain a checkbook, an enterprise must submit an application in one or two copies, if the payment is guaranteed by the bank. The application is signed by persons entitled to dispose of funds from the current account. The application shall indicate the number of the account from which the checks will be paid. When issuing checks with a preliminary deposit, this amount is reflected in the checking account. In order to secure payments under checks with deposit of funds, together with the application for issuing a check, the applicant must submit a payment order for the transfer of funds from a current account to a checking account.

Before issuing a check to a client, the bank is obliged to fill in all the details of the check so that in the future both the recipient and the bank have all the necessary data for the correct execution of the cash payment. The completed check is handed over by the payer to the economic body that provides the service or transfers the goods. The supplier sends the received completed checks to his bank to collect money from the payer. Upon receipt of the check, the bank credits the amount of the check to the account of the beneficiary. Then the documents are transferred to the payer's bank for debiting the funds from the checking account.

When paying by checks, limited checkbooks can be used, when issuing which the bank deposits money in advance in a separate account. The cover of such a book indicates the limit, i.e. limit on the amount for which checks can be drawn. When paying by checks from limited checkbooks, money should be credited to the recipient only after the funds withdrawn from the drawer's account are received. The client, with whom they settled with a check from a limited checkbook, presents it to his commercial bank, and the latter sends the check by mail to the payer's bank. There, on the basis of this document, money is withdrawn and transferred to the bank of the payee.

You should pay attention to invalid checks that are presented in the absence of funds on the account of the drawer and the bank did not guarantee their payment in advance. The check is also considered invalid if the amounts guaranteed by the bank are exceeded or it is issued after the date of sending the notice of refusal to guarantee payments.

Payments by letters of credit. The obligation of a commercial bank, arising on behalf of the client, to make a payment to the supplier on the basis of the documents provided confirming the fulfillment of the terms of the contract, is called a letter of credit.

With this form of payment, payment is made not at the bank that serves the buyer, but at the location of the supplier. To make a payment, the buyer applies to a bank institution with an application containing a request to defer funds from his account for payment. Consequently, with a letter of credit, funds for payment for purchased goods are prepared in advance, usually deposited in a letter of credit account. The bank that opened the letter of credit (issuing bank) on behalf of the payer-buyer transfers funds to the supplier's bank. Money is credited to the supplier's account only if all the conditions stipulated in the letter of credit are met.

The execution of the letter of credit is carried out directly by the bank serving the supplier-recipient of money.

In modern practice, the following types of letters of credit are used: covered (deposited), uncovered (guaranteed), revocable and irrevocable.

With a covered (deposited) letter of credit, the issuing bank transfers the payer's own funds or the credit issued to him at the disposal of the supplier bank (executing bank).

An uncovered (guaranteed) letter of credit can be used if two banks servicing settlement customers have correspondent accounts with each other. Then the letter of credit can be opened in the executing bank by granting this bank the right to write off the entire amount of the letter of credit from the issuing bank's account with it.

A revocable letter of credit is now rarely used in settlements, since its terms can be changed or it can be canceled by the issuing bank without prior agreement with the supplier. The payer can give all orders to change the terms of a revocable letter of credit to the supplier only through the issuing bank, which notifies the executing bank about this, and the latter notifies the supplier. However, the executing bank is obliged to pay for documents that comply with the terms of the letter of credit, issued by the supplier and accepted by the supplier's bank, before receiving notification of the change or cancellation of the letter of credit.

An irrevocable letter of credit is used quite often; it provides a firm obligation for the bank to make payments under the letter of credit when all its conditions are met. An irrevocable letter of credit cannot be changed or canceled without the consent of the supplier in whose favor it is opened. The supplier, however, may prematurely refuse to use the letter of credit, if this is provided for in the condition on which it was provided.

For settlements within the country, the letter of credit is intended only for settlements with one supplier, its validity period is determined in the agreement between the payer and the supplier. The letter of credit agreement usually indicates: the name of the issuing bank; type of letter of credit; method of notifying the supplier about the opening of a letter of credit; a complete list of documents submitted by the supplier to receive funds; terms of submission of documents for payment after shipment of goods.

The issuing bank opens uncovered (guaranteed) letters of credit by agreement with the buyer in accordance with the established correspondent relations with another bank serving the supplier.

To open a letter of credit, the payer must submit to his bank (issuing bank) an application on the form of the established form containing a list of data that allows you to check the completeness of the agreement between the supplier and the payer. In the practice of settlement relations, the term "documentary letter of credit" is used.

To receive money, the supplier submits to the bank documents (registers of accounts, etc.) confirming the fulfillment of all conditions of the letter of credit application. In cases where the conditions provide for acceptance, i.e. prior consent of the authorized buyer, then the presence of an acceptance signature is checked. Registers of invoices are not accepted for payment without indicating the numbers of transport documents, the type of transport on which the goods were sent.

Registers of accounts payable to the supplier's bank are presented in triplicate, one of which is used as a memorial order when making accounting entries, the other is given to the supplier as a receipt, and the third with the bank's mark is sent to the issuing bank for delivery to the payer.

A letter of credit opened with the supplier's bank is closed upon expiration, which is notified by the issuing bank. If claims arise against the supplier, they are considered by the participants in the settlement transaction without the intervention of the bank.

The advantage of this form of payment is that there is no delay in paying for products and services, the money is prepared in advance, and the recipient of the funds is sure that he can immediately, even on the day of shipment, receive the money due to him.

However, there are some peculiarities in settlements with uncovered letters of credit - in the executing bank, payment for products to the supplier is made not at the expense of funds booked in advance, but only if there is a correspondent relationship between the executing bank and the issuing bank.

Settlements by payment requests-orders. In this modern form of payment, the supplier requires the buyer to pay, on the basis of the settlement documents sent to him, the cost of the delivered products or the work performed.

Payment requests-orders are issued on forms of the established form and together with shipping documents and invoices are sent to the buyer's bank. The bank transfers the documents to the payer, who puts his seal on all copies on the demand-order and transfers them to the bank. The bank, having received these essentially accepted documents, debits the funds from the payer's account. After the operation is completed, the documents are placed for storage in the "documents of the day". The second copy of the documents is sent to the bank serving the supplier.

The term for submission by the payer to the bank of the claims received from the supplier is determined by the parties in the agreement. If there is a need to transfer money by telegraph, then a special mark is made on all copies of the demand-order: "transfer payment by telegraph." Of course, the payment request-order is executed by the payer's bank only if he has money in his account. If the payer refuses to pay in whole or in part, then the dispute is resolved directly by the parties in the manner and within the time specified by the agreement. The agreement may provide for liability for untimely submission of documents and orders to the bank for payment. Settlements for claims-orders are essentially close to settlements that provide a mandatory payment if there is money in the buyer's account.

Payment claims settlements. Payment requests are widely used in the acceptance form of settlements, when payments are made not immediately after the shipment of the goods and the issuance of trade documents. Having shipped the goods, the supplier issues payment requests in the appropriate number of copies and submits them for collection. Payment for goods or services is carried out at the bank institution serving the buyer.

The payment request contains all the necessary details that allow you to determine which goods have been shipped, what their grade, price, time of shipment and o.a. The supplier does not send these documents to the payer himself, but instructs his bank institution to collect the payment. Therefore, the supplier sends the completed documents to his bank with an instruction to collect funds from the payer. This order is the collection. The bank, accepting documents for collection, undertakes to send them on time to the bank institution serving the buyer, collect funds from him there and transfer them to the supplier's settlement account.

After verification, the documents handed over for collection are sent to the bank institution serving the buyer. The buyer's bank credits the incoming money to the supplier's bank account.

The bank institution serving the buyer, having received the payment requests sent by the supplier's bank institution, informs the buyer about it, who, having read the documents, gives "consent to payment or refuses to accept them.

Acceptance is the element that makes it possible to use non-cash payments as an important tool for monitoring the activities of the supplier. The buyer accepts the invoice only if the supplier fulfills all the conditions of the contract, i.e. will supply the products of the required quality, in the ordered volume, at the set price, etc. If the supplier violates at least one of the contractual terms, the buyer will not agree to the acceptance, therefore, the supplier will not have an act of sale. Account acceptance is not only a legal, but also an economic act that controls the implementation of a business contract by suppliers.

With a positive acceptance, a written consent to pay for the documents is required (this form of acceptance is almost never used now). Negative acceptance is quite widespread and is used in settlements between economic organizations, enterprises and institutions. With this form of acceptance, the buyer may, within the prescribed period, declare a refusal of acceptance, and if he has not done so, then the payment document is considered accepted and is obligatory for payment.

With prior acceptance, payment is made after consent has been obtained; upon subsequent acceptance, payment is first made, after which the buyer, in case of bad faith of the supplier, may submit a counterclaim for the return of the amounts debited from his account. The term for the subsequent refusal of acceptance is three days from the date of receipt by the bank of the payment request. It can be extended if it is provided for in the business contract. Currently, only prior acceptance applies.

A complete refusal of acceptance is possible if the goods do not comply with the terms of the contract; poor quality; non-standard; not ordered; forwarded to another buyer on the way.

In case of partial refusal, a part of the invoice amount is accepted. This is practiced if prices are too high against the contract; along with the ordered goods, unordered goods were shipped; arithmetic errors have been made, etc.

Having received consent to payment (and in the subsequent form of acceptance immediately after receiving the documents), the bank institution pays for the documents and transfers the funds to the bank where the supplier's current account is maintained. If the settlement documents must be paid from the buyer's settlement account, but there was no money there, and if the company does not have the right to a loan, then these documents are placed in a special file cabinet of untimely paid documents (file cabinet 2). This is reported to the supplier, and for each day of delay in payment, penalties are collected from the buyer in the claim procedure in the amount provided for in the contract.

Settlements by payment claims may be applied if they are provided for in agreements between suppliers, buyers and their banks, for shipped material assets, work performed, services rendered and for other claims, invoices for which have not been paid by payers. An agreement between an economic body and a bank means a bank account agreement, which must be concluded upon opening it. Banks are not entitled to refuse to accept payment requests for execution, even if this form of payment is not provided for in the bank account agreement.

During the waiting period for acceptance, the documents are in file cabinet 1. If the payers do not have funds, the accepted payment documents are placed in file cabinet 2, and they are paid as funds are received in the established order.

With uniform, constant supplies of goods and services, you can pay in the order of planned payments, i.e. by agreement of the parties. The amount of each planned payment is set by the parties based on the volume of deliveries and the frequency of payments. A payment order is submitted for each planned payment.

In the practice of monetary settlements, collection orders are used. Collection is an order to the bank to collect money from the payer. Such instructions are usually used in the enforcement of funds. Collectors submit to the bank a collection order with reference to the date and number of the executive document or an equivalent document.

Orders based on arbitration orders, court decisions or executive inscriptions made by notaries are presented with the relevant original executive documents or their duplicates. Executive documents must contain: full and exact name of the recoverer and payer; the amount of the amount to be recovered; from which account of the payer the amount is to be debited.

Collection orders with enforcement documents attached, as well as instructions for debiting funds from the accounts of single-town payers, are submitted by the collector to the collection directly to the bank institution where the payer's account is maintained, and for non-resident payers - to the bank institution serving the collector.

When collecting on enforcement documents in favor of individual citizens, the bank institution in which the payer's account is located accepts enforcement documents only through a bailiff who is attached to the court in whose area of ​​activity this bank institution is located.

Order of payments. In order to normalize payment turnover and reduce non-payments, since 1994 a number of additional measures have been envisaged to normalize settlements and strengthen payment discipline in the national economy. A temporary procedure has been established for the use of funds received on the accounts of enterprises and organizations in banks, i.е. a new order of payments from the accounts of the bank's clients, legal entities, has been introduced. First of all, enterprises have the right to use the balance of money on their accounts for urgent needs in amounts not exceeding 5% of the average daily receipts for the previous quarter. The amount for urgent needs may also include the payment of wages in the amount of up to five times the minimum monthly wage, taking into account the actual average number of employees within the limits of earned funds.

At the request of the client, when money is not received on the current account daily, but periodically, the bank has the right to leave funds for urgent needs for the entire period at once.

In the event of a complete lack of receipts during any period, the client has the right to use the unreceived funds for urgent needs in the next period. At the same time, at the request of the economic body, unused funds for the past period may be left for use in the future. If the application is not received, then the money is sent to pay for documents from file cabinet 2.

As a matter of priority, payments are made to the budgets of all levels, as well as to the Pension and other target off-budget funds. The rest of the payments are made in the order in which they fall due, i.e. in the calendar order of receipt of payment documents to the bank. The money allocated from the budgets is transferred to separate budgetary (current) accounts of legal entities, from which they are spent strictly for their intended purpose.

1.2 Legal support of settlement and cash services

The procedure for conducting settlement and cash transactions of individuals is regulated by the current legislation, regulations, in particular the Instruction on bank transfer, the Instruction on the procedure for conducting operations using checks from check books and settlement checks, the Rules for conducting operations using bank plastic cards.

The main document regulating banking activities in general and settlement and cash operations in particular is the Federal Law of July 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia.

Banking legislation establishes the principles of banking activities, the legal status of subjects of banking legal relations, regulates relations between them, and also determines the procedure for the creation, operation, reorganization and liquidation of banks and non-bank financial institutions.

Banking activities in general, and the conduct of settlement and cash transactions in particular, are strictly regulated and controlled processes by the state, the Bank of Russia and other authorized bodies.

Compliance with the norms of banking law is not only an indispensable condition for the functioning of a credit institution, but also a guarantee of its activities in the long term and successful comprehensive development.

The Central Bank of the Russian Federation, which carries out regulatory and supervisory functions over the work of commercial banks, as well as other state bodies, develop and adopt for execution a lot of legal documents regulating the procedure for settlements and maintaining bank accounts of customers, relating to both the external and internal content of settlement and cash operations.

The Central Bank of the Russian Federation operates in accordance with the Federal Law of July 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia), and directly commercial banks - in accordance with the Federal Law No. 395-1 of 02.12.1990 "On banks and banking activities" .

As part of this thesis, we will focus on the main legal documents that are mandatory for execution by each credit institution and mandatory for knowledge, understanding and comprehensive analysis by all bank employees.

Civil Code of the Russian Federation. Part two . This document, adopted by the State Duma of the Russian Federation on December 22, 1995, and put into effect by Federal Law No. 14-FZ of January 26, 1996, legislatively enshrined key concepts for banking activities in terms of opening bank accounts and making settlements.

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Chapter 1. Settlement and cash services as a basic banking service.

1.1. Changing the content of settlement and cash services in the context of the transition to the market and the introduction of information technologies.

1.2. Characteristics of the complex of services that make up the traditional cash management services.

1.3. Requirements of the Bank of Russia for the organization, technical and technological support of cash and settlement services.

Chapter 2. Reengineering of business processes of settlement and cash services in a multi-branch bank (on the example of JSC VTB Bank).

2.1. Analysis of the modern complex of services for settlement and cash services.

2.2. Necessity and prerequisites for reengineering of business processes of RSC.

2.3. Goals, objectives and planned results of the project to optimize the RSC.

Chapter 3. Reengineering of business processes based on the unification of ABS and the centralization of back-office operations of branches at the level of the Head Organization.

3.1. Methodology of business process reengineering as a way to solve the problem of automating the bank's back office.

3.2. A methodology for choosing an ABS capable of centralizing and optimizing business processes.

3.3. Building a rationing system as the main stage of business process reengineering.

Recommended list of dissertations in the specialty "Finance, money circulation and credit", 08.00.10 VAK code

• Banking technologies in the system of cashless payments 2005, Candidate of Economic Sciences Sakseltseva, Ekaterina Gennadievna

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• Accounting and analysis of non-cash payments 2005, Doctor of Economic Sciences Anureev, Sergey Vladimirovich

• Optimization of the system of electronic interbank settlements 2006, candidate of economic sciences Korchagin, Dmitry Nikolaevich

• Electronic payment instruments in the development of retail banking business 2006, Candidate of Economic Sciences Dyakov, Andrey Pavlovich

Introduction to the thesis (part of the abstract) on the topic "Reengineering of the processes of settlement and cash services in a multi-branch bank based on information technology"

In any economy, commercial banks are conductors of settlement operations. The fulfillment by banks of the function of ensuring settlements is designed to ensure the stability of the banking system, reduce the operating costs of enterprises and organizations, increase the liquidity of the markets, and also contribute to the implementation of the financial and credit policy of the state. The emergence and active use of new banking technologies plays a decisive role in the process of optimizing the system of cashless payments, which is very relevant today, since the deep financial crisis that hit the world economy has now shaken the domestic banking system.

As you know, within the framework of only traditional banking customer service, it is impossible to ensure the necessary level of profitability of settlement operations.

Therefore, at the present stage, it is necessary to pay special attention to developments aimed at improving the efficiency of cash settlement services (CSS), as well as the mass introduction of remote work tools into banking practice in order to reduce transaction costs and, consequently, increase the efficiency of the cashless settlement system.

An important role is also played by the trend towards a decrease in marginal income, which forces banks to look for a way to earn stable income on commission transactions. Especially during the crisis, banks are interested both in the balances on the accounts of enterprises and in commission income. This means the need to actively attract clients of all categories, including those for RKOs.

As a rule, the introduction of modern banking technologies reduces the level of risks associated with non-cash payments. This determines the relevance of the topic of the dissertation work, designed to summarize the existing and develop a new methodological framework for creating the most efficient and resistant to external influences system of settlement and cash services for a commercial bank.

The relevance of the topic of the work is determined by the insufficient comprehensive study of the problem under consideration - the need to optimize the processes of settlement and cash services in a multi-branch bank in order to increase its efficiency.

The relevance and practical significance predetermined the following goals and objectives of the dissertation research.

The purpose of the dissertation is to substantiate the theoretical provisions and methodological foundations for improving the processes of cash and settlement services for customers by commercial banks based on the introduction of information technologies. In accordance with this goal, the following main tasks were set in the work:

Analyze the content of settlement and cash services for customers by commercial banks, highlight its elements, identify development trends; show its role as a link between commercial banks and the Central Bank, on the one hand, and between commercial banks and business entities, on the other;

To identify trends in the development of settlement and cash services as a set of services, banking services, a complex of information and banking technologies, to determine the directions, goals and objectives of its improvement in modern conditions;

Develop criteria for evaluating the effectiveness of automated banking systems used in cash management services;

Determine the feasibility and systematize the prerequisites for reengineering business processes of cash and settlement services in a multi-branch bank, highlight its main areas;

Substantiate methodological approaches to business process reengineering based on the unification of the automated banking system (ABS) and the centralization of back-office operations of branches at the level of the parent organization;

The object of this study is the system of settlement and cash services of a Russian commercial bank as a special area of ​​banking activity.

The subject of the research is the organizational and economic relations, forms and methods of managing the processes of settlement and cash services in a multi-branch commercial bank.

The methodological basis of the dissertation work is formed by the principles of dialectics and the laws of logic, a systematic approach to solving the tasks. The most important aspect of the presented research is the use of such general scientific methods as comparison, grouping, analysis, synthesis.

The research methodology was based on the analysis and generalization of the provisions and results presented in theoretical works, monographs and articles by domestic and foreign authors. The theoretical and practical basis of this work was the theories and concepts formed in the works of domestic and foreign economists in the field of the topic under consideration, including the works of: G.N. Beloglazova, V.V. Bocharova, N.V. Ivanova, L.P. Krolivetskaya, O.I. Lavrushina, V.E.

Leontiev, Yu.S. Maslenchenkova, A.G. Mnatsakanyan, G.S. Panova, B.V. Panteleeva, M.A. Pomorina, N.P. Radkovskaya, A.I. Sedina, V.V. Sklyarenko, D.I. Traktovenko, A.D. Sheremet, E.B. Shirinskaya and others; among foreign authors - E. Deming, E.J. Dolan, R. Kaplan, F. Kotler, D. Norton, P. Rose, E. Reed, J.F. Jr. Sinki, G. Sharpe, et al.

The theoretical base of the dissertation was made up of fundamental monographic works, dissertation research, economic periodicals, internal regulations and rules developed in credit institutions.

The information base of the work was legislative and regulatory acts regulating banking activities in the Russian Federation, statistical data published by the Bank of Russia and other official bodies, data from international banking organizations, reference materials of the State Statistics Committee of the Russian Federation, data from information and rating agencies, information from periodicals, electronic media . The study of the practice of non-cash settlements in a commercial bank was carried out on the basis of information provided by JSC VTB Bank.

The scientific novelty of the results obtained is determined by the fact that in this dissertation work, theoretical and methodological approaches to the reengineering of the processes of settlement and cash services are formed, reflecting the change in its content and technologies used by banks and ensuring cost optimization and improving the quality of settlement services. Specifically, the scientific novelty of the results of the dissertation research is as follows:

The necessity of expanding the functional-target representation of settlement and cash services in connection with the revolutionary transformations that have taken place in recent years in its economic content, technological and technical equipment has been substantiated; the characteristic of the existing complex of services that make up settlement and cash services is given;

The product, technological, service, organizational and communication aspects of cash settlement services are singled out, the characteristics of cash settlement services of commercial banks are expanded and supplemented, the trends in their development in the context of the relevant aspects are identified;

Criteria are identified and a classification of settlement and cash services of a commercial bank is proposed, including traditional (technologies for conducting intra-bank settlements, supporting correspondent relations, making clearing settlements) and innovative (technologies for making settlements using plastic cards, providing remote banking customer service) technologies;

The process of development and implementation of banking technology for non-cash payments was assessed with the allocation of structural elements related to determining the needs of the target audience, developing a model of the technological process, organizing the promotion of settlement services to the market, developing a document flow procedure and supporting settlement operations;

Criteria have been developed for evaluating the effectiveness of banking technologies used in the process of customer settlement services in terms of profitability and profitability of settlement operations, the speed of settlements, the availability of payment services, the security of the payment procedure, and the level of associated risks;

The expediency is substantiated, the prerequisites for reengineering business processes of cash and settlement services in a multi-branch bank are systematized, its main directions and tools that ensure effective business process management and reduce operational risks are identified;

An approach to the creation of a rationing system is proposed, which estimates the costs of executing a business process, based on the cost of one person-hour of work of the personnel involved in its implementation, and time standards, methodological foundations for creating technological maps have been developed;

The directions for improving banking technologies in the system of cashless payments have been determined, providing for the integrated use of such reengineering tools as the centralization of back-office operations of branches at the level of the Head Organization; widespread use of remote banking technologies; development of cross-selling services; recommendations were given for improving banking technologies in the system of cashless payments in terms of developing methodological aspects of optimizing business processes based on the unification of the core banking system.

Approbation of the results of the dissertation research. The main provisions, conclusions and recommendations were reported, discussed and approved at the international scientific and practical symposium "Economic Policy of Modern Russia" (XIII Assembly of Young Scientists of St. Petersburg) (2009), at the Interuniversity Scientific and Practical Conference "Financial and Credit Petersburg: Historical Experience and Modernity" (2009), as well as at the interuniversity scientific conference "Concentration and Consolidation of Banking Capital - Current Trends and Forms of Manifestation" (2009)

Methodological provisions and recommendations were used in the development of a financial planning system in a multi-branch commercial bank, which is confirmed by the relevant documents. On the topic of the dissertation, 5 works were published, with a volume of 1.96 squares, including 1 article in a publication recommended by the expert council of the Higher Attestation Commission of the Russian Federation.

The work consists of three chapters, introduction, conclusion, appendices and bibliography.

The introduction substantiates the relevance of the chosen research topic, shows its theoretical, methodological and practical significance; the characteristic of degree of development of a problem is given; the object, subject, purpose and objectives of the study are determined; the scientific novelty and the achieved results of the work are disclosed, information on the testing of the research results is presented.

The first chapter reveals the content of cash management services as a basic banking service. If earlier RKO was an element of the payment and settlement system, then at present it is a basic banking commercial service. This, from the author's point of view, is the main prerequisite for revising the approach to the consideration of RSC.

Considering cash and settlement services in both economic and technological aspects, the author defines a complex of settlement and cash services as a foundation for other banking services, which makes it possible to develop a system of comprehensive customer service and offer him a wider range of services, cross-sell banking products, in order to increasing the profitability and efficiency of banking activities.

In addition, in the first chapter, the author develops the theoretical prerequisites for the need for reengineering business processes of cash registers, especially in the technological aspect, which, in the author's opinion, is extremely important, since it is through the technology of cash registers that it connects commercial banks with the Central Bank, providing direct access to the payment system. At the same time, on the other hand, RKO is the main element of the chain linking the Central Bank and enterprises (through remote service systems of commercial banks).

The second chapter considers the prerequisites and problems of reengineering the business processes of cash and settlement services in a multi-branch bank (on the example of JSC VTB Bank). The author considers a multi-branch bank, since it is in it that the most obvious is the need for interconnection and centralization of settlement and cash services, which is a prerequisite for business process reengineering.

The third chapter contains the author's developments on business process reengineering based on the unification of the ABS and the centralization of back-office operations of branches at the level of the Head Organization and includes, in addition to the methodology of business process reengineering itself, a methodology for selecting ABS, which can provide centralization and optimization of business processes, as well as recommendations for building a rationing system as the main stage in optimizing business processes.

In conclusion, the main conclusions and recommendations of the completed dissertation research are given, and the author's proposals are summarized.

The appendices contain auxiliary materials illustrating certain provisions of the dissertation work.

Dissertation conclusion on the topic "Finance, monetary circulation and credit", Zakharova, Elena Anatolyevna

The project reaches payback within 4-5 years

The expected annual savings after the completion of the project will be ~ 310 million rubles.

However, it must be emphasized once again that when choosing a centralized ABS, one cannot be guided solely by economic criteria. Preliminary risk assessment plays a very important role. It can be done both in the SWOT-analysis format and in the form suggested in the table below. This form, illustrated by the example of the project under consideration, allows not only to assess the risks, but also to form a set of measures to reduce and eliminate them.

Conclusion

In conclusion, I would like to note the high relevance during the economic crisis for each bank of the problem of optimizing management activities. This process should be carried out using a certain method that would allow the changes to be carried out with maximum efficiency. Of all the currently existing methods in this area, the most progressive, radical and universal is business process reengineering.

In addition, in this study, the author substantiates the position that Russian banks are traditionally focused more on credit and deposit and less on commission transactions. At the same time, fee and commission income is more stable, which is due to the absence of the influence of the interest rate risk factor, which is so significant during the crisis. Thus, banks that do not revise approaches to the formation of the structure of income from traditional banking services in the direction of increasing commission income, i.e. towards the development of traditional banking services, the main of which is settlement and cash services, do not have high business efficiency.

The dissertation study concludes that during the crisis, when the traditional banking activity - lending and attracting funds to deposits - showed its riskiness, banks' investments in the overheated domestic real estate sector and the stock market turned out to be insolvent, banks need to develop cash settlement service (RKO) and remote banking - Internet services and mobile applications.

Thus, having analyzed the current state of the organization of banking activities, the author comes to the conclusion that the issues of optimizing the business processes of cash and settlement banking services are becoming the most relevant at the present stage, in the context of a reduction in profitable areas of banking, when cash settlement services become a key banking service from the point of view of in terms of ensuring profitability, and the quality of banking assets is of decisive importance for the stability of the banking system as a whole. At the same time, the author gives a description of the existing range of services that make up settlement and cash services.

In addition, in this paper, based on an analysis of the developments of Western and domestic authors, the author's definition of a payment system is proposed as a system of relationships that ensures the fulfillment of emerging obligations between economic entities regarding the transfer of funds, the basic rules and principles for organizing a system of cashless payments are formulated, and the definition of the essence and specifics of banking technologies for non-cash payments, the analysis of the problems of improving the technology and payment instruments are given. The study also assessed the process of development and implementation of banking technology for non-cash payments with the allocation of structural elements related to determining the needs of the target audience, developing a model of the technological process, organizing the promotion of settlement services on the market, developing the procedure for document flow and supporting settlement operations, formulated the principles for implementing banking technologies for conducting settlement operations, which include general (systematic approach, information content, target orientation) and specific (legal, risk management, participation assessment, security, speed of payment, responsibility) principles

The author also proposed a classification of settlement and cash services of a commercial bank, including traditional (technologies for conducting intra-bank settlements, supporting correspondent relations, making clearing settlements) and innovative (technologies for making settlements using plastic cards, providing remote banking customer service) technologies.

The author made a detailed study of the features of the role of individual forms and methods of payment, suggested directions for improving the mechanism for making settlements in the context of the introduction of new electronic technologies and based on the analysis of the need for reengineering business processes of settlement and cash services in a multi-branch bank.

The conclusion that it is expedient for banks to reengineer systems of cashless settlements at the present time, made in this * study, is also supported by the fact that the low demand for settlement services in Russia is largely a consequence of the insufficiently high technological level of the payment systems of banks, which automated the previously existing technologies without a fundamental change. rethinking their organization.

The general informatization of banking activities significantly increases business flexibility, efficiency and accuracy in decision-making, which makes the topic of this study especially relevant for a period of economic instability.

In addition, a detailed analysis of traditional and new banking technologies for non-cash payments was made in terms of cash and settlement banking services, as a tool to increase business profitability, reduce risks and reduce banking costs.

The author refers to the main directions of cost optimization as one of the elements of "anti-crisis management":

Reducing network costs;

Reduction of personnel costs (including the release of employees by optimizing and improving the efficiency of business processes, changing sales technology);

Reducing the current expenses of the credit institution.

The paper notes that today more and more Russian banks come to the need to implement all these areas of cost optimization by improving the IT system.

To contribute to cost optimization, according to the author, should be the implementation of the rationing system in the bank, as the main step in optimizing business processes. In this study, based on the study of modern management theories, the author proposes for the effective, conceptually and economically sound management of business processes, their improvement and reduction of operational risks, the author's approach to creating a rationing system that estimates the costs of executing a business process based on the cost of one person -hours of work of the personnel involved in its implementation and time standards, as well as the development of a methodology for creating technological maps.

The analysis of foreign experience carried out in this paper shows that in Russia not enough attention is still paid to business process reengineering - the desire of banks acquired over the years of financial instability to implement a one-time project and fix profits affects, while the optimal alignment of activities provides a guarantee of stability for the long term, and in a period of negative economic conditions, it provides an opportunity for further development of the entire business in the bank. The systematization of approaches to business process reengineering proposed in the dissertation work is designed to help improve business manageability, reduce the costs of all departments, reduce the cost of banking products, and, accordingly, the efficiency of operation and the achievement of goals. Of practical interest is the methodology developed by the author for evaluating the effectiveness of business processes, based on functional cost analysis.

The dissertation study concluded that in the near future the quality of IT systems, in which the ABS takes a central place, will become a subject of rivalry between commercial banks. Because the more effective the system of technological support for business, the interconnection of operations at various levels and monitoring their execution, the more opportunities a credit institution has to acquire a strong competitive position.

In addition, a very important aspect for the implementation of the business process reengineering project in a multi-branch bank seems to be the centralization of back-office operations of branches at the level of the parent organization, so the author makes a detailed analysis of the need to centralize back-office operations and unify the automated banking system.

The dissertation research analyzes the ABS of Western and Russian suppliers, as well as its own banking developments, and proposes a methodology for choosing an ABS that can ensure the centralization and optimization of business processes of a multi-branch commercial bank. Based on the study of the implementation of solutions that centralize business in Western banks, as part of the IT systems development strategy, it was concluded that it is expedient for a bank to carry out unification and centralization simultaneously for both IT systems and back office business processes, which will reduce organizational risks and generate significant savings.

In this paper, the most striking consequences of the reorganization of the information technology system based on the proposed methodological developments are highlighted - such as cost reduction, increased control over the activities of departments, and, as a result, the achievement by the bank of the set strategic guidelines.

Thus, the theoretical and practical significance lies in the fact that the completed dissertation research develops a direction little developed in domestic economic science, expands its methodological and methodological apparatus. It is aimed at solving practical problems and is intended to make a certain contribution to ensuring the stable functioning of the country's banking system and the national economy.

A number of dissertation provisions related to the study of the current state of the Russian banking sector, the formation and management of IT strategies for the banking business, the organizational foundations for building an IT system for banking, risk management of the banking business, the formation and management of distribution channels for banking products and services, as well as building a model optimization of business processes and rationing systems can be directly used in the practice of banking management, banking technologies and banking risks. The paper proposes specific recommendations for improving banking technologies in the system of cashless payments.

In addition, it should be noted that the author identified areas for improving banking technologies in the system of cashless payments, which provide for the integrated use of such reengineering tools as centralization of back-office operations of branches at the level of the Head Office; widespread use of remote banking technologies; development of cross-selling services.

List of references for dissertation research Candidate of Economic Sciences Zakharova, Elena Anatolyevna, 2009

2. Civil Code of the Russian Federation. Part one. Federal Law of November 30, 1994 No. 51-FZ (as amended on July 04, 2008).

3. Civil Code of the Russian Federation. Part two. Federal Law of January 26, 1996 No. 14-FZ (as amended on April 24, 2008).

4. Civil Code of the Russian Federation. Part three. Federal Law of November 26, 2001 No. 146-FZ (as amended on June 30, 2008).

5. Federal Law “On Banks and Banking Activities” dated February 03, 1996 No. 17-FZ. (as amended on April 08, 2008).

6. Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” dated July 10, 2002 No. 86-FZ (as amended on December 31, 2008).

7. Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving the Procedure for Foreclosing Mortgaged Property” dated December 30, 2008 No. 306-F3.

8. Federal Law "On additional measures to support the financial system of the Russian Federation" dated October 13, 2008 No. 173-F3.

9. Regulations of the Central Bank of the Russian Federation “On the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation” dated 05.12.2002 No. 205-P (as amended on 26 March 2007).

10. Bank of Russia Regulation No. 2-P dated October 3, 2002 "On non-cash payments in the Russian Federation"

11. Bank of Russia Regulation No. 222-P dated April 1, 2003 "On the Procedure for Making Cashless Payments by Individuals in the Russian Federation";

12. Regulation of the Bank of Russia No. 221-P dated March 26, 2003 "On the Procedure for Acceptance and Execution by Credit Institutions, Subdivisions of the Bank of Russia Settlement Network of Executive Documents Submitted by Collectors by Individuals";

13. Bank of Russia Regulation No. 20-P dated March 12, 1998 "On the Rules for the Exchange of Electronic Documents between the Bank of Russia, Credit15

Please note that the scientific texts presented above are posted for review and obtained through original dissertation text recognition (OCR). In this connection, they may contain errors related to the imperfection of recognition algorithms. There are no such errors in the PDF files of dissertations and abstracts that we deliver.

Introduction

Chapter 1. Theoretical and methodological foundations of the treasury execution of the local budget

1 The role and importance of the organization of the treasury execution of the local budget

2 Organization of treasury execution of the local budget

3 The procedure for opening and maintaining personal accounts for clients by the municipal treasury

Chapter 2

1 Characteristics of TO payments of the Criminal Code in the Leninsky district of the Department of Finance of the administration of Perm

2 Analysis of personal accounts opened in the municipal treasury. Practice of cash settlement services for clients by the municipal treasury

Chapter 3

1 Problems of cash settlement services of clients by the treasury authorities

2 Improving the procedure for cash settlement of clients by the municipal treasury

Conclusion

Bibliography

Introduction

The reliability and efficiency of obtaining information on the state of state and municipal finances determine how successfully the economy of any state will develop.

In the Budget Address of the President of Russia to the Federal Assembly on budget policy in 2012-2014, it was noted that state authorities of the constituent entities of the Russian Federation and local governments should have more opportunities to influence the formation of the investment climate and the solution of social issues. But to do this, they need a solid financial foundation. Powers that are more in line with the goals and objectives of the state authorities of the constituent entities of the Russian Federation should be transferred to the regional level, powers that meet the goals and objectives of local governments - to the municipal level. Accordingly, both expenditure obligations and sources of income should be determined. It is necessary to increase the importance of equalizing the budgetary provision of municipalities in comparison with subsidizing, and at the same time strengthen the responsibility for the implementation of indicators for assessing the effectiveness of local self-government activities.”

The public finance system is a single complex of structural and functional bodies for ensuring their financial operations, through which they accumulate funds and incur expenses. This area is one of the key ones in the economy, which predetermines the need to develop measures to improve the effectiveness of its use.

In the system of managing public financial resources of any country, a very important role is assigned to the organizational structure that ensures the implementation in practice of one or another model of budgetary regulation. Its main tasks include, first of all, planning and forecasting of the budget process, formation of a rational structure of interbudgetary relations, operations with budgetary funds, control over their targeted spending, financing of social programs, consolidation and accounting of all types of public finances, etc. As such The institutional structure abroad is traditionally the institution of the treasury, which over the many years of its development has become an effective tool for conducting state financial policy in the public sector. It is proved that the content of the treasury activity is determined by the functions of the budget:

controlling;

distributing.

Since the emergence of the treasury bodies, these functions have become the objective basis for determining the main activities of the treasury. Other factors that determine the content of the activities of the treasury are mainly: the essence of the functions and tasks of the state, of which the treasury is a part. Since the functions of the budget are aimed at ensuring public interests, therefore, the treasury is called upon to ensure the protection of these interests in the public sector, which could not be achieved from the banking system of budget execution.

The treasury system of the country is also of great importance in the implementation of the program for the redistribution of budget funds between the levels of the budget system, and the activities of the territorial bodies of the Federal Treasury, aimed at strengthening the improvement of financial control, require constant attention, which determines the need and importance of this study.

The purpose of the thesisis the development of proposals for improving the cash - customer service in the payments department of the Leninsky district of the Treasury Department;

Object of studydegree work is the territorial branch of the Leninsky district of the Treasury Department of Perm.

Subject of studyis the treasury execution of the local budget.

To achieve these goals in the work it is necessary to solve the following tasks:

determine the role of the treasury in the budget execution system;

consider the legislative framework for the activities of the treasury bodies;

to identify the main problems in the settlement and cash services of clients by the treasury bodies;

to analyze the current state of affairs in the execution of the local budget on the example of the territorial department of payments in the Leninsky district of Perm;

suggest ways to improve the settlement and cash services of customers.

The thesis has the following structure:

introduction, which reveals the relevance of the topic, defines the subject and object of the study, formulates its goals and objectives.

The first chapter reveals the issues of the significance of the treasury, the legal basis for the activities of the treasury bodies;

The second chapter touches upon issues related to the analysis of the structure of personal accounts opened with the treasury, the analysis of the expenditure side of budgets on personal accounts opened with the treasury on the example of the payments department of the Leninsky district of the Treasury Department.

In the third chapter, which discusses ways to improve and ways to solve the problems facing the treasury;

Conclusion, which consists of conclusions on the issues discussed and on the entire thesis.

Chapter 1. Theoretical and methodological foundations of the treasury execution of the local budget

.1 The role and importance of organizing the treasury execution of the local budget

The whole history of the development of public finance in Russia is directly related to the mention of the name of an official managing finances, or an independent institution with the root of the word "treasury". The history of the creation of the treasury bodies naturally coincides with the beginning of the process of formation of the Russian centralized state. In the 15th century, along with the position of okolnichii - the closest adviser and executor of the orders of the Grand Duke, the position of treasurer - custodian of the grand ducal treasury and archives appeared. Under the treasurer in 1558 (i.e. 452 years ago), the first state economic institution was formed - the Treasury, in which office work was carried out by officials - clerks and clerks, not always well-born, but competent executors of orders. The first known national budget (or rather, from our point of view, a breakdown of state revenues and expenditures) was a breakdown of revenues and expenditures for 1679-1680 (that is, 331 years ago). In terms of income and expenses, it amounted to 1220.4 thousand rubles.

The creation of a strict system of financial institutions in Russia, including in the provinces, was undertaken in the imperial decree of November 7, 1775 "Institution of provinces". The reform affected all branches of public administration, including the financial one. 3 colleges that previously managed public finances were abolished, and new financial management bodies were established as part of the Senate - expeditions: Expedition on state revenues, Expedition on public expenditures, Expedition of evidence of accounts, Expedition on arrears; two central treasuries were created. According to the decree of 1775, the main bodies of local financial management were re-established. They determined the provincial treasury chambers, which were originally under the jurisdiction of vicegerent boards.

By decree of Empress Catherine II to the Senate of January 27, 1781, the Perm governorship was formed, uniting two regions, or provinces: Perm and Yekaterinburg. It included 16 counties: to the Perm province - Permsky, Kungursky, Solikamsky, Cherdynsky, Obvinsky, Okhansky, Osinsky, Krasnoufimsky; to the Yekaterinburg province - Yekaterinburg, Chelyabinsk, Shadrinsky, Dolmatovsky, Kamyshlovsky, Irbitsky, Verkhotursky, Alapaevsky. Simultaneously with the formation of viceroyalties, government bodies, including financial ones, were approved. The main financial bodies of the vicegerency (province) at that time were the Perm Treasury Chamber and county treasuries, which formed a network of financial bodies subordinate to the provincial Chamber. The first chairman of the Perm State Chamber was Vice-Governor Alyabyev Alexander Vasilyevich (1780-1787).

One of the most remarkable changes in the organization of management of the central financial authorities was the withdrawal in 1796-1797 of the "treasury" expeditions of the Senate from the jurisdiction of the Prosecutor General and their subordination to the State Treasurer. Aleksey Ivanovich Vasiliev was appointed the first State Treasurer of the Russian Empire, in accordance with the Imperial Nominal Decree of Emperor Paul I of December 4, 1796. Interesting and relevant even for today is the very text of this decree, which read: “When you enter into an important position assigned to you, make an effort to collect information and, as soon as possible, deliver to us about all income, staff, emergency or temporary expenses. so that We, having considered them and disposed of them in accordance with the direct needs of the state, could put you in the best convenience to manage this part and avert any lack or difficulty.

In the course of reforming the state system of government in Russia, the manifesto of Emperor Alexander I of September 8, 1802 established 8 ministries, including the Ministry of Finance, which was led by a minister appointed by the emperor. The Minister of Finance was charged with "two main subjects: the management of the state and State units, which provide the Government with the necessary revenues for its maintenance; and the general appropriation of all revenues for different parts of the State expenditures." The collection of income should have been based on principles such as increasing the wealth of the Empire while preventing burdening the life of the people, in addition, the receipt of income should have been constant and tend to increase, and expenses should have been strictly regulated. For 19 years, the departments of the State Treasurer and the Ministry of Finance have carried out their functions in close relationship, but in parallel with each other. In 1821, the Ministry of Finance expanded due to the establishment within it of the State Treasury Department of 14 departments, divided into two parts: the administrative one, which was in charge of all matters of receiving and storing income and turning them into expenses, and the accounting one, which, in turn, divided into control and accounting.

The Treasury Chamber of the Perm Governorate carried out all financial and economic management in the province, "correlating with the expeditions of the Senate" on issues of general management. The chamber was divided according to the directions of activity into expeditions, later into departments (auditing, drinking fees, salt, treasury, control); the principle of division has always been preserved, despite the rather frequent and significant changes that have occurred with this institution throughout the history of its existence. At the head of the Treasury, which was a collegial body, was the chairman - the vice-governor.

It was in charge of managing all state property, i.e., lands, mineral resources, waters, state-owned enterprises and state, palace, economic peasants. The Chamber supervised the production, storage and sale of salt and alcoholic beverages, was engaged in the establishment and implementation of state supervision over wine farming and control over the extraction of salt by private individuals. She carried out recruiting, revisions of the taxable population, transferring persons of taxable classes from one state to another. Officials of the chamber controlled the layout, collection and receipt of all types of taxes (salary and non-salary fees).

The county treasuries, which were under the jurisdiction of state chambers, had in their staff a county treasurer and four jurors - custodians of the monetary treasury. Subsequently, the staffing of these institutions increased due to the introduction of positions of accountants and journalists. Uyezd treasuries collected, received and stored state revenues, issued sums of money by order of local authorities, that is, they were state income and expense cash desks. The treasuries sold stamped paper, stamps, parcels, arshins, they also issued trade and trade certificates, patents for excise duties, travel and passports for the townspeople. At the same time, the treasuries performed the functions of a “luggage office”, accepting money and other material assets and property from various institutions, officials and individuals for safekeeping. In accordance with the law "On the establishment of provincial treasuries and expenditure departments and the transformation of county treasuries" dated November 30, 1865, the Perm provincial treasury was established in Perm. Its creation was due to the ever-increasing role of the treasury in the financial, economic and industrial life of the province and Russia. Moreover, by the mid-70s of the nineteenth century, the treasury bodies were entrusted with the conduct of all cash transactions for zemstvo institutions, speaking in modern language, they carried out cash execution of local budgets.

By the beginning of the twentieth century, the Perm province was one of the largest regions in Russia with a developed infrastructure for industry, trade, handicrafts, and agriculture. New financial and credit bodies were created in the province. But the main bodies in possession of information about the received state fees, about their arrears, about the turnover of trade and industrial enterprises operating in the province, and about many other things, remained the state chamber and the treasury.

The fact that the Treasury Chamber continued to be the most important institution in the province is evidenced by the fact that its chairman, who had the rank of state or real state councilor, often replaced the governor during his absence or illness.

The main starting points for the formation of a centralized system of the Federal Treasury are the Decree of the President of the Russian Federation of 08.12.1992. No. 1556 "On the Federal Treasury of the Russian Federation" and Decree of the Government of the Russian Federation of 27.08.1993 No. 864, which approved the Regulations on the Federal Treasury.

This Regulation was the legal basis for the activities of the treasury bodies, since it determined the functions performed at the level of the Department and departments in cities and districts.

Kolpakov Valentin Vasilievich was appointed the first head of the Federal Treasury Department for the Perm Region by order of the Minister of Finance of the Russian Federation, who began his immediate duties on September 23, 1993. This date is the beginning of the creation of the regional treasury.

Treasury functions have changed significantly.

In 1993, accounting for the implementation of the federal budget was established and reporting was organized.

In April 1995, a transition was made to the accounting and distribution of federal budget revenues to all levels of budgets.

Since December 1997, expenditures have been financed through personal accounts opened with the Treasury. Since February 1999, the Ministry of Finance of Russia officially transferred to the territorial bodies of the Federal Treasury the right to protect the interests of the treasury of the Russian Federation and act on its behalf in courts. In December 2001, the treasury bodies were entrusted with the performance of additional functions related to the organization of accounting for the execution and reporting on the execution of extrabudgetary funds of institutions. In January 2002, work began on the recovery, on the basis of writ of execution of the judicial authorities, of funds for the monetary obligations of recipients of funds opened with federal budget bodies. Since January 2003, the accounting of revenues collected in the region has been centralized at the management level, since May 2006 - the accounting of federal budget expenditures. Since May 2006, they started working on a single treasury account opened with the Federal Treasury. In the second half of 2006, measures were taken to ensure that, starting from January 2007, a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders was maintained. The key task at the present stage was to ensure the functioning of the single treasury account, the budgets of the federal, regional and local levels. From January 2006, the Department began work on cash services for the execution of the budget of the Perm region and the budgets of 363 administrative entities. Since January 2008, a department of cash services for budget execution has been created in the Department to carry out this work. On January 1, 2008, the Department of the Federal Treasury for the Perm Region was transformed into the Federal Treasury for the Perm Territory with the addition of 6 branches of the Komi-Permyatsky District, the total number of subordinate branches was 51 branches.

Despite a significant amount of scientific research on the treasury execution of budgets, many aspects of the activities of federal treasury bodies still need additional research. And this is due to the pace of development of the treasury system in the Russian Federation, its improvement. In addition, the practice of the work of the federal treasury is ahead of its theoretical study.

Monographic works, publications of Russian economists on the evolution of the treasury in the Russian Federation, materials of the Russian press, regulatory documents of the Federal Assembly of the Russian Federation, Decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation, analytical materials of the Federal Treasury of the Russian Federation served as the source and empirical basis for the study.

1.2 Organization of treasury execution of the local budget

Decree of the President of the Russian Federation of December 8, 1992 No. 1556 resolved the issue of the treasury execution of the federal budget. From that moment began the revival of the treasury in Russia. The above Decree of the President of the Russian Federation defined the main task for the Federal Treasury - this is the creation of conditions for the implementation of the state budget policy, effective management of revenues and expenditures in the process of budget execution, increasing efficiency in making state payments, strengthening control over the receipt and targeted use of budget funds. One of the stages of the budget process is the implementation of the budget. The budget process is a very complex process that spans a whole year and includes budget planning, financing and monitoring. An important step in the budget process.<#"justify">Ø President (Governor) Presidential Message

Ø Representative Legislative Body(State Duma + Council of Federations) Considers, approves and expresses the interests of the population

Ø Executive agency(Ministry of Finance, Government of the Russian Federation) Prepare a draft budget, an execution report and make amendments in the course of execution

Ø Monetary authorities(Central Bank of the Russian Federation) Carries out monetary regulation

Ø Bodies of state financial control(Accounts Chamber, Federal Services) Carry out all forms of financial control

Ø Chief steward(Authorities that can allocate federal budget funds) The role of spending

Ø Chief Administrator(Federal Tax Service, an authority that can form sources of budget revenues)

The essence of the treasury execution of budgets is revealed mainly through the following features inherent in such their execution: the functioning of a single account of the corresponding budget;

Ø implementation of operations for the distribution of revenues to the budget system of the Russian Federation according to its levels through the treasury bodies to the accounts of the corresponding budgets;

Ø application of a system of personal accounts reflecting the movement of budgetary funds on the accounts of budgetary organizations opened with credit institutions;

Ø bringing financing directly (without intermediaries) to the final budget recipients;

Ø increasing the efficiency and quality of preliminary and current control over the expenditure of budgetary funds;

Ø widespread introduction of automated systems in calculations and provision of information flows;

Ø mandatory implementation and accounting of cash transactions by the bodies of the Federal Treasury.

All these components of the “treasury execution of budgets” include the use of treasury methods and technologies, including those for conducting and accounting for cash transactions (receipts and payments). .

Based on Article 21 Regulations on the budget process in the city of Perm, approved by the decision of the Perm City Duma dated August 28, 2007 N 185 (as amended). Order execution of the budget on expenditures and sources of financing the city's budget deficit.

The procedure determines the timing and sequence of interaction between the Department of Finance of the Perm City Administration and the recipients of the city's budget funds, the chief administrators of sources of financing the budget deficit of the city of Perm (hereinafter referred to as the administrators of sources of financing the budget deficit) in the implementation of procedures for accepting budget obligations, confirming monetary obligations, authorizing the payment of monetary obligations and confirmation of the fulfillment of financial obligations.

Cash services for the execution of the city budget are carried out by the Federal Treasury for the Perm Territory (hereinafter referred to as the Federal Treasury for the Perm Territory). As part of the cash service for the execution of the budget of the city, UFK in the Perm Territory ensures that cash payments are made from the city budget on behalf of the Department without authorizing payments from the budget.

The recipient of city budget funds (hereinafter referred to as the recipient of funds) accepts budget obligations within the limits of the budget allocations brought to him (for public regulatory obligations), limits of budget obligations and the approved estimate of income and expenses for the next financial year and planning period, taking into account previously accepted and unfulfilled obligations reporting financial year.

The recipient of funds assumes budgetary obligations by concluding municipal contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.

When reducing the recipient of funds by the main manager of previously brought budget allocations (for public regulatory obligations), limits of budget obligations, the execution of concluded contracts and agreements is carried out in accordance with the requirements of paragraph 3 of Article 161 Budget Code of the Russian Federation.

Registration of budgetary obligations accepted by budgetary institutions is carried out by the Treasury Department in the manner approved by the Department.

Administrators of sources of financing the budget deficit accept budgetary obligations by concluding municipal contracts (agreements) for attracting loans (opening a credit line) within the adjusted budget allocations for the current financial year and planning period.

The recipient of funds, the administrator of sources of financing the budget deficit confirms the obligation to pay monetary obligations at the expense of the city budget in accordance with payment and other documents necessary to authorize payment.

The Treasury Department makes payments at the expense of the city budget on behalf and on behalf of the recipients of funds, administrators of sources of financing the budget deficit by non-cash debiting of funds from personal accounts opened with the Department in the prescribed manner, and providing the recipients of funds with cash.

The procedure for the implementation of cash expenditure at the expense of the city budget consists in the transfer by the Treasury Department to the UFK in the Perm Territory of payment orders prepared on the basis of the submitted payment documents by the recipients of funds, administrators of sources of financing the budget deficit, and writing off the amounts of payments from a single budget account with simultaneous reflection of transactions on personal accounts.

The recipient of funds submits payment documents in the form of an application for payment of expenses, the administrator of sources of financing the budget deficit - in the form of an order for payment under agreements for raising funds, under agreements for the placement of funds (hereinafter referred to as the payment document) to the Treasury Department in electronic form in the automated system "ACC- Finance", with simultaneous submission on paper in two copies. The first copy of the payment document on paper is signed by the persons included in the signature sample card and certified with an imprint of its seal.

Registration of payment documents to authorize the payment of monetary obligations is carried out in accordance with the requirements of the Budget Code Russian Federation, regulations of the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation, the Federal Treasury of the Russian Federation.

Simultaneously with payment documents, the recipients of funds and administrators of sources of financing the budget deficit for the implementation of current control submit to the Treasury Department the following documents confirming the occurrence of monetary obligations: original documents confirming the occurrence of monetary obligations: invoice, invoice, waybill, act of work performed, services rendered, act of acceptance and transfer, cash or sales receipt, tax demand, declaration, executive document (writ of execution, court order), court decision (decree), agreement and (or) other documents stipulated by the terms of the contract (agreement) or established by regulatory legal acts Russian Federation, Perm region, city of Perm,

The Treasury Department, on the basis of the administrative applications created by the chief manager of budgetary funds, forms and sends an electronic package of payment documents to the UFK in the Perm Territory, and in case of returning an electronic package of payment documents from the UFK in the Perm Territory, it puts a deviation on not accepted payment documents.

The procedure and conditions for the exchange of information between the UFK in the Perm Territory and the Department for cash services for the execution of the city budget are established by the relevant Regulations .

Confirmation of the fulfillment of monetary obligations is carried out by the Treasury Department by issuing an extract from the personal account of the recipient, the chief administrator of the sources of financing the budget deficit with the attachment of payment documents confirming the write-off of funds from the single account of the budget of the city of Perm in favor of individuals and legal entities, budgets of the budget system of the Russian Federation, with mark of the Treasury Department "CARRIED OUT" and the signature of the responsible specialist.

During the financial year, it is possible to make changes to the cash expenses incurred by the recipients of funds in the following cases:

when making changes to the decision of the Perm City Duma on the budget for the next financial year and planning period,

when making changes to the consolidated budget list, budget list,

when making changes to the budget classification,

when making changes to the sources of expenses incurred,

when identifying cases of erroneous application of budget classification in payment documents.

In order to make changes to the expenses incurred, reflected in personal accounts, the Treasury Department issues a notice to clarify the type and ownership of payment for cash payments made. The notification shall be submitted to the Federal Penitentiary Department for the Perm Territory in electronic form, in the form , established by Order of the Federal Treasury of the Russian Federation of October 10, 2008 N 8n "On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets ".

Operations to make changes to the expenses incurred are reflected in the statements on the personal account of the recipient of funds after confirmation by the Federal Financial Service for the Perm Territory in the statement on the personal account of the budget for operations to make changes.

The authorized structural subdivision of the Department of Finance of the Perm City Administration (hereinafter referred to as the Department) for interaction with recipients of the city's budget funds, administrators of sources of financing the budget deficit in the implementation of procedures for accepting budget obligations, confirming monetary obligations, authorizing the payment of monetary obligations and confirming the fulfillment of monetary obligations is the Treasury Department.

Today, the Treasury is a powerful payment, accounting, control and information system in the field of financial activities of public legal entities. Behind large-scale new projects, one should not forget about the main functional activity of the Federal Treasury - cash services for budgets and the formation of budget reporting. Here, stability and improving the quality of the functions performed are important.

1.3 The procedure for opening and maintaining personal accounts for clients in the municipal treasury

Currently, the procedure for opening and maintaining personal accounts opened with the Federal Treasury is being actively studied. Since January 1, 2009, the procedure for cash servicing of personal accounts opened with the Federal Treasury has changed significantly. Order of the Federal Treasury dated October 7, 2008 No. 7n "On the procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies"

This Procedure was developed in accordance with Art. 220.1 of the Budget Code of the Russian Federation, part 3.3 of Article 2 Federal Law No. 174-FZ of November 3, 2006 "On Autonomous Institutions", Part 3 of Article 30 Federal Law No. 83-FZ of 08.05.2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (hereinafter - Federal Law No. 83-FZ), Regulations on the budget and budgetary process in the city of Perm, approved by the decision of the Perm City Duma dated August 28, 2007 N 185 (as amended), and establishes the procedure for opening and maintaining the Department of Finance of the Perm City Administration (hereinafter referred to as the Department) of personal accounts for the main managers of budgetary funds, municipal budget institutions that are recipients of budgetary funds, municipal state institutions, chief administrators of sources of financing the city budget deficit for accounting operations for the execution of the budget of the city of Perm, personal accounts designed to record transactions with funds received at the temporary disposal of institutions, personal accounts for municipal budgetary institutions and opening personal accounts to municipal autonomous institutions.

The authorized structural subdivision of the Department for opening and maintaining personal accounts of clients is the Treasury Department.

For the purposes of this Procedure, the participants in the budget process are the main managers of budgetary funds, municipal budgetary institutions that are recipients of budgetary funds, municipal government institutions, and chief administrators of sources of financing the budget deficit. Non-participants in the budget process are budgetary institutions and municipal autonomous institutions.

The chief manager of budgetary funds, the municipal budgetary institution that is the recipient of budgetary funds, the municipal state institution, the chief administrator of sources of financing the budget deficit, the municipal budgetary institution, in respect of which the chief manager of budgetary funds decided to provide a subordinate institution with a subsidy from the budget of the city of Perm in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation (hereinafter referred to as a budgetary institution), a municipal autonomous institution, which, in accordance with the established procedure, opened the corresponding personal accounts in the department, are clients, budgetary institutions and municipal autonomous institutions are not participants in the budgetary process.

The personal account of the client is the register of analytical accounting of the department. The Treasury Department opens and maintains the following types of personal accounts:

Personal account of the main manager of budgetary funds,

Personal account of the recipient of budgetary funds

Personal account designed to record transactions with funds received at the temporary disposal of a municipal budgetary institution

Personal account of the chief administrator of budget deficit financing sources

Personal account of a budgetary institution, designed to record transactions with the funds of a budgetary institution

Personal account of a budgetary institution, designed to record transactions with funds provided to a budgetary institution in the form of subsidies from the budget

Personal account of an autonomous institution, designed to record transactions with the funds of an autonomous institution

Personal account of an autonomous institution, designed to record transactions with funds provided to an autonomous institution in the form of subsidies from the budget

When opening personal accounts specified in clause 1.4 of this Procedure, the Treasury Department assigns account numbers to them. At the same time, the personal account number must unambiguously determine whether the client belongs to the main manager of budgetary funds (functional (territorial) body of the city administration exercising the powers and functions of the founder (hereinafter referred to as the body exercising the functions and powers of the founder).

6. Each type of personal account is assigned one of the following codes:

Personal account of the main manager of funds,

Recipient's personal account,

Personal account for recording transactions with funds received at the temporary disposal of the client,

Personal account of the chief administrator of budget deficit financing sources,

Personal account of a budgetary institution,

Separate personal account of a budgetary institution,

Personal account of an autonomous institution,

Separate personal account of an autonomous institution,

Personal account for accounting operations on delegated powers of the recipient of budgetary funds,

A separate personal account of a budgetary institution for recording transactions with compulsory medical insurance funds,

A separate personal account of an autonomous institution for recording transactions with compulsory medical insurance funds.

7. The personal account number consists of eleven digits (Fig. 1)

Digit numbers1234567891011

Where the 1st and 2nd digits are the code of the type of personal account;

from the 3rd to the 5th category - the code of the chief manager of funds (the body exercising the functions and powers of the founder), which is in charge of the client, the chief administrator of sources of financing the budget deficit, approved by the decision of the Perm City Duma on the budget of the city of Perm for the next financial year and planning period

from the 6th to the 10th category - the account number of the client corresponding to the code of the participant in the budget process according to the Consolidated Register of the main managers and recipients of the budget funds of the city of Perm, the main administrators and administrators of the budget revenues of the city of Perm, the main administrators of sources of financing the budget deficit of the city of Perm, for exclusion of a personal account for accounting of operations on delegated powers of the recipient of budgetary funds, - for participants in the budgetary process;

The account number of a budgetary institution that is a recipient of budgetary funds, a budgetary institution (autonomous institution) that receives budgetary powers - on personal accounts to record operations on delegated powers of the recipient of budgetary funds;

Account number of the client according to the book of registration of personal accounts - for non-participants of the budget process;

1st category - code of the payment department of the Treasury Department, where the client is served, including:

Consolidated payment department,

Department of payments for the Leninsky district,

Department of payments for the Dzerzhinsky district,

Department of payments for the Sverdlovsk region,

Department of Payments for the Industrial District,

Department of payments for Motovilikha district,

Department of payments for Ordzhonikidzevsky district,

Department of payments for the Kirovsky district.

The Treasury Department opens personal accounts for clients included in the Consolidated Register of the main administrators and recipients of the city budget funds, the main administrators and administrators of the city budget revenues, the main administrators of sources of financing the city budget deficit (hereinafter - the Consolidated Register), as well as non-participants of the budget process. Order maintaining the Consolidated Register is approved by the order of the department.

Opening and maintenance of personal accounts for municipal autonomous institutions is carried out in accordance with the procedure opening and maintaining personal accounts for municipal autonomous institutions in the Department of Finance of the Administration of the city of Perm and making cash payments at the expense of municipal autonomous institutions, approved by the order of the head of the department.

Only one personal account of the corresponding type can be opened for each client.

Within five working days after opening a personal account of a client (a budgetary institution that is a recipient of budgetary funds, a budgetary institution (autonomous institution) that has accepted budgetary powers), a personal account of a budgetary institution, a separate personal account of a budgetary institution, a separate personal account of a budgetary institution for recording transactions with the funds of compulsory medical insurance, a personal account for accounting for transactions on delegated powers of the recipient of budgetary funds, a personal account for accounting for transactions with funds received for temporary disposal, the head of the treasury department informs the Inspectorate of the Federal Tax Service of the Russian Federation (hereinafter referred to as the tax authority) about this by letter at the place of registration of the client (budgetary institution that is the recipient of budgetary funds, budgetary institution (autonomous institution) that has accepted budgetary powers). The message about opening a personal account is stored in the legal file of the client.

Personal accounts are registered by the Treasury Department in the "ACC-Finance" system and the book of registration of personal accounts.

On personal accounts of budgetary institutions, separate personal accounts of budgetary institutions, separate personal accounts of budgetary institutions to record transactions with compulsory medical insurance funds, personal accounts of autonomous institutions, separate personal accounts of autonomous institutions, separate personal accounts of autonomous institutions to record transactions with compulsory medical insurance funds cumulatively from the beginning of the financial year, operations with funds of budgetary institutions and municipal autonomous institutions are reflected.

On the personal account of the main manager of funds in the structure of indicators of the budget classification of the Russian Federation, additional classification codes approved by the orders of the head of the department and orders of the main managers of budgetary funds, are reflected:

budget allocations for the current financial year and planning period,

distributed limits of budgetary obligations for the current financial year and planning period,

cash plan indicators,

funding limits.

Bringing budget allocations to the main managers of budgetary funds is carried out in accordance with the procedure for compiling and maintaining a consolidated budget list, budgetary lists of the main managers of budgetary funds, approved by the order of the department.

Bringing the cash plan for expenses is carried out in accordance with the procedure approved by the department

Bringing the maximum amount of funding is carried out in accordance with the procedure approval and communication to the main administrators and recipients of budgetary funds of the maximum amounts of funding approved by the department.

The volumes of financing to the main administrator of budgetary funds are brought in the amounts declared by the main administrators of funds on administrative requests within the limits of budgetary appropriations, the cash plan and the maximum volumes of financing.

On the personal account of the recipient of funds in the structure of indicators of the budget classification of the Russian Federation and additional classification codes approved by the orders of the head of the department and orders of the main managers of budgetary funds, the following are reflected:

adjusted limits of budgetary obligations for the current financial year and planning period,

cash plan indicators,

registered monetary and budgetary obligations for the current financial year and planning period,

cash disposals, including those made at the expense of funds received from entrepreneurial and other income-generating activities, during the current financial year,

recovery of cash write-offs,

funding for the current year,

the balance of unused limits of budget obligations of the current year,

the volume of receipts of funds received from income-generating activities, and directions for the use of these funds in accordance with the approved estimate of income and expenses on an accrual basis from the beginning of the current financial year,

the balance of funds received from entrepreneurial and other income-generating activities at the beginning of the current financial year,

amounts of funds received during the current financial year in accordance with the classification of budget revenues of the Russian Federation, including amounts without the right to spend, amounts of outstanding receipts,

other payments - payments in payment of taxes and fees to the budgets of various levels in accordance with the classification of budget revenues of the Russian Federation and other transfers provided for by the permit to carry out income-generating activities that are not related to transfer costs (payment of VAT and income tax),

balance at the reporting date.

Bringing by the main manager of budgetary funds to the recipients of budgetary funds the limits of budgetary obligations is carried out in accordance with the procedure for compiling and maintaining a consolidated budget list, budgetary lists of the main managers of budgetary funds, approved by the order of the department.

Bringing to the recipients of budgetary funds the cash plan for expenses is carried out in accordance with the procedure approved by the department drawing up and maintaining a cash plan.

The procedure for making cash expenditures at the expense of the city budget consists in the transfer by the Treasury Department through the EDS (electronic document management system) of settlement documents drawn up on the basis of payment documents submitted by municipal budgetary institutions that are recipients of budgetary funds, municipal state institutions, and writing off by the Federal Treasury Department for Perm Territory of the amounts of payments from a single account of the city budget with a reflection of operations on personal accounts of clients. The procedure for making cash expenditures at the expense of funds from budgetary institutions and municipal autonomous institutions consists in the transfer by the Treasury Department through the EDS of settlement documents drawn up on the basis of payment documents submitted by budgetary institutions and municipal autonomous institutions, and the bank writes off the amounts of payments from the account of the department, reflecting transactions on front customer accounts.

Unused in the current financial year, the balances of funds provided to budgetary institutions in the form of subsidies for reimbursement of standard costs associated with the provision of municipal services (performance of work) by them in accordance with the municipal assignment, are used in the next financial year for the same purposes.

Unused in the current financial year, the balances of funds provided to budgetary institutions in the form of subsidies for other purposes or budget investments are subject to transfer by institutions to the budget. The remaining funds may be returned to budgetary institutions in the next financial year, if there is a need to direct them for the same purposes in accordance with the decision of the relevant chief manager of budgetary funds.

Unused in the current financial year, the balances of funds received by budgetary institutions within the framework of compulsory medical insurance are used in the next financial year for the same purposes.

Thus, concluding the above, we can say that the implementation by the treasury body of the powers enshrined in Art. 166.1 of the Budget Code of the Russian Federation, on establishing the procedure and maintaining personal accounts of the main managers and recipients of federal budget funds, require improvement.

Chapter 2

1 Characteristics of the territorial department of payments of the Treasury Department for the Leninsky District of the Department of Finance of the Administration of Perm

In accordance with the Regulations of the Finance Department of the Perm City Administration No. 06-07 dated 10.01.2007, the territorial payment department is a structural subdivision of the Treasury Department of the Finance Department of the Perm City Administration (hereinafter referred to as the Department) and was created in order to organize and directly implement preliminary and current control for the targeted use of city budget funds.

The short name of the Territorial Department of Payments of the Treasury Department is TOP UK (hereinafter - TOP UK). TOP MC in its activities is accountable to the head of the Treasury department of the department (hereinafter referred to as the head of the MC). TOP Management Company in its activities is guided by the Constitution of the Russian Federation, the legislation of the Russian Federation and the Perm Territory, the Charter of the city of Perm, decisions of the Perm City Duma, resolutions of the Head of the city of Perm, resolutions and orders of the head of the administration of the city of Perm, Regulations on the department, Regulations on the management of the treasury, these Regulations, instructions and orders of the head of the department. TOP MC is headed by the head of the territorial department of payments of the Treasury Department (hereinafter referred to as the head of the TOP MC). In his submission are employees of the TOP UK, the number of which is determined by the staffing table. The position, structure and staffing of the TOP of the Criminal Code are approved by the head of the department on the proposal of the head of the Criminal Code.

The purpose of the formation and activities of TOP UK is to provide and organize cash services for the execution of the city budget.

The main tasks of TOP UK are:

Implementation of control over compliance with the legislation of the participants in the budget process within the framework of the treasury execution of the budget;

Organization of the execution of the city budget, management of operations on the accounts of the department, based on the principle of unity of the cash desk;

Organization of methodological support on issues related to the competence of the TOP UK, mandatory for the main managers and recipients of the city budget funds;

Keeping records of operations on cash execution of the city budget;

Keeping records of budgetary obligations;

Opening and maintenance of personal accounts of the main managers and recipients of the city budget funds;

Maintaining a register of municipal contracts based on the results of placing an order;

Establishment of modes of city budget accounts.

The functions of TOP MC are:

The TOP of the Criminal Code in the implementation of the task "Implementation of control over compliance with the legislation of participants in the budget process in the framework of the treasury execution of the budget" carries out:

Preliminary and current control over the targeted spending of the city budget funds by the main managers and recipients;

Monitoring the elimination of identified violations;

TOP MC in the implementation of the task defined in paragraph 2.1.2. "Organization of the execution of the city budget, management of operations on the accounts of the department, based on the principle of unity of the cash desk":

Opens and maintains personal accounts of the main managers and recipients of the city budget funds;

Generates complete and reliable information on the execution of the city budget in terms of cash receipts and cash payments;

Compiles and submits to the head of the Criminal Code operational information on the execution of the city budget;

Interacts with the bodies of the Federal Tax Service of the Ministry of Finance of the Russian Federation, other state, municipal structures in the process of performing the functions assigned to it;

Organizes the consideration of applications, proposals, complaints of citizens and legal entities on issues within the competence of the TOP UK;

Interacts with structural subdivisions of the department and local governments in terms of treasury execution of the city budget;

Analyzes and summarizes the results of the work of the TOP UK, develops proposals for its improvement.

TOP UK in the implementation of the task "Organization of methodological support on issues related to the competence of the TOP UK, mandatory for the main managers and recipients of the city budget":

Develops administrative standards for the implementation of treasury budget execution;

Provides organizational and methodological assistance to the relevant services of the administration of the city and districts, municipal budgetary institutions on issues of treasury budget execution;

Summarizes the practice of applying legislation in the established field of activity and makes proposals to the head of the Criminal Code for its improvement;

Organizes and conducts training for participants in the budget process on treasury budget execution.

TOP Management Company in the implementation of the task "Keeping records of operations for the cash execution of the city budget":

Checks the accuracy of the reporting data provided by the participants in the budget process in terms of cash receipts and payments by appointment.

TOP UK in the implementation of the task "Recording of budget obligations":

Verifies the completeness of the submitted package of documents for registration of the budget obligation;

Checks the compliance of the subject of the contract (agreement) with the budget classification of the Russian Federation;

Checks for free balance of budget commitment limits;

Registers a budget (monetary) obligation;

Re-registers budgetary obligations on the basis of requests from the recipients of the city budget funds;

Forms control cards of budgetary obligations;

Forms a journal of accounting for budgetary obligations;

Forms a statement of control of unfulfilled budget obligations (at the end of the year);

Forms financial records of accounting for budgetary obligations in the context of recipients of the city budget funds.

TOP Management Company in the implementation of the task "Opening and maintaining personal accounts of the main managers and recipients of the city budget funds":

Requests from recipients of city budget funds the package of documents necessary for opening a personal account;

Notifies the IFTS about opening, changing or closing a personal account of recipients of city budget funds;

Forms and conducts legal affairs of recipients of city budget funds;

Generates statements on personal accounts of recipients of funds from the city budget and annexes to them;

Performs reconciliation with recipients of city budget funds on operations on personal accounts;

Accepts payment documents (applications for payment of expenses) of recipients of funds from the city budget for the implementation of cash expenses;

Carries out confirmation of monetary obligations of the city budget and makes a permit inscription on the right to carry out expenditures of the city budget within the allocated limits of budgetary obligations.

TOP management companies in the implementation of the task "Maintaining the register of municipal contracts based on the results of placing orders":

Checks the submitted information about the municipal contract against the indicators of the concluded contract;

Checks the compliance of the method of placement of the municipal order with the current legislation;

Assigns a registry number to the contract;

Prepares information for posting information about municipal contracts on the official website on the Internet.

TOP UK in the implementation of the task defined by "Establishment of modes of city budget accounts":

Sets the cash balance limit for recipients of city budget funds;

Monitors compliance with the established deadlines for the payment of wages by recipients of the city budget.

Rights and obligations of TOP UK:

In order to implement the tasks and functions assigned to it, the TOP MC has the right to:

Open and maintain personal accounts of recipients of city budget funds;

Require the heads and other officials of the audited organizations that are recipients of city budget funds to eliminate the violations identified in the execution of the city budget;

Require managers and other officials to provide the necessary documents, explanations, references and information on issues that arise in the course of carrying out cash expenditures of the budget and when checking the status of accounting and reporting;

To carry out checks of monetary documents, accounting registers, reports, plans, estimates and other documents related to the enrollment, transfer and use of city budget funds, including income-generating activities;

Suspend operations on the accounts of recipients of city budget funds in cases provided for by budgetary legislation on the basis of an order from the head of the department;

Coordinate documents related to the competence of the TOP UK;

Take part in the work of meetings, commissions, working groups on issues related to the organization of treasury budget execution;

Make proposals to improve the treasury execution of the budget;

Carry out checks of documents related to the maintenance of the register of municipal contracts, including income-generating activities;

Exercise the rights and obligations associated with the application of liability measures for the misuse of city budget funds in the manner prescribed by the legislation of the Russian Federation and the Perm Territory on administrative offenses.

In order to implement the tasks and functions assigned to it, the TOP Management Company is obliged to:

Verify the targeted spending of city budget funds within the time limits established by law;

Timely provide the recipients of the city budget with statements of personal accounts;

Conduct acceptance of applications for payment of expenses of recipients of funds from the city budget;

Ensure the timeliness of cash receipts;

Give answers to incoming requests within the limits of its competence within the terms established by law;

Carry out activities to improve the skills of employees of the TOP Management Company;

To carry out inclusion in the register of municipal contracts in the terms established by the legislation;

Ensure the timely preparation of information for posting the register of municipal contracts on the official website of the city administration.

Management TOP UK.

The TOP of the Criminal Code is headed by the head, who is appointed to the position and dismissed by the head of the department on the proposal of the head of the Criminal Code.

The position of the head of the TOP Management Company within the department, in accordance with the list of municipal positions and municipal positions of the municipal service, belongs to the group of leading municipal positions of the municipal service.

A person with a higher economic (accounting) education, at least two years of experience in municipal service in leading municipal positions or at least three years of work in the specialty, who has knowledge of the current legislation, is appointed to the position of head of the TOP Management Company.

The head of the TOP UK performs the following functions:

Organizes the work of TOP UK;

Coordinates the appointment, transfer and dismissal of employees of the TOP UK, the assignment of the next qualification ranks;

Distributes duties between the employees of the TOP UK, develops and submits for approval to the head of the UK in the prescribed manner their job descriptions;

Carries out control over the performance of official duties by the employees of the TOP UK;

Makes proposals on disciplinary sanctions and material incentives for employees of the TOP UK;

Coordinates and certifies documents in writing within the limits of his powers;

By proxy of the head of the department, represents the interests of the department in all state and municipal bodies, institutions, enterprises and organizations, regardless of ownership, on the activities of the TOP UK;

Exercises the rights and obligations associated with the application of liability measures for the misuse of city budget funds in the manner prescribed by the legislation of the Russian Federation on administrative offenses.

On behalf of the head of the Criminal Code, he takes part in meetings, meetings and other events at various levels, representing the interests of the department.

The head of the TOP MC bears personal responsibility in accordance with the current legislation for untimely and poor-quality performance of the duties assigned to the TOP MC, actions (inaction) leading to violation of the rights and legitimate interests of citizens, non-preservation and (or) disclosure of information that became known to him in connection with with the performance of official duties.

TOP Management Company, within its competence, interacts with the heads and employees of the department's structural subdivisions, functional and territorial bodies of the Perm city administration, state authorities, tax authorities, federal treasury bodies, credit institutions (organizations), law enforcement agencies, and recipients of city budget funds.

The activities of TOP UK are controlled and verified by authorized bodies in accordance with applicable law.

Location of TOP UK: Perm, Sibirskaya st., 10.

Thus, at the present stage, the following main tasks are facing the treasury bodies:

conducting cash transactions carried out in the course of the execution of the federal budget;

implementation of preliminary and current control over compliance with budget legislation by participants in the budget process;

distribution (according to legally established standards) of revenues received by the budget system between budgets of different levels;

implementation of cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets;

timely and high-quality reporting on the execution of the federal budget.

One of the tasks since 2012 of the treasury bodies, due to changes in the types of institutions, there is a need for the treasury bodies to open several types of personal accounts intended for customer service.

2.2 Analysis of personal accounts opened in the municipal treasury

In 2010, the reform of the budget system began, the basis of which was Federal Law No. 83-FZ of May 8, 2010. It is worth saying that, in accordance with civil law, an institution can be (Fig. 2)

Types of personal accounts serviced in the payments department of the Leninsky district of the Treasury Department:

Recipient's personal account: (for state and budgetary institutions - recipients of budgetary funds) to account for the limits of budgetary obligations adjusted by the main manager of funds, put on record for budgetary obligations, operations to reflect cash withdrawals in the process of executing city budget expenditures;

Personal account of a budgetary institution: (for budgetary institutions of a new type) to account for transactions with funds provided in the form of subsidies from the budget for reimbursement of standard costs associated with the provision of municipal services (performance of work) in accordance with the municipal task;

Separate personal account of a budgetary institution: (for budgetary institutions of a new type) to account for transactions with funds provided in the form of subsidies from budgets for other purposes, as well as budget investments;

Personal account of an autonomous institution: (for autonomous institutions) for accounting transactions with funds of autonomous institutions;

Personal account for delegated powers: to account for transactions with funds carried out by institutions for the fulfillment of public obligations to individuals on behalf of the authority in cash in the amount established by the regulatory legal act.

In order to analyze the structure of personal accounts opened with the Treasury, let's look at the data in Table 2.2.1

2.1-Structure of institutions serviced in the payment department of the Leninsky district of the Treasury Department according to 2011 data

Name of institutionAdministrative accountBudgetary accountOff-budgetary account/account for temporary disposalBudget-funded institution1282924Autonomous institution none3 none nonePublic institution none none none none none Total 1312924 According to the table, it can be seen that autonomous institutions do not have accounts for income-generating activities, i.e. they do not attract additional funds for the financial support of the institution, which is a negative point; institutions in the overall structure of clients, budgetary institutions account for 96% of the total number, in order to see the dynamics of changes in institutions, in connection with changes in the legislation on improving the legal status of state (municipal) institutions, it is necessary to compare changes in the number of clients in the Treasury Department in 2011. (Data in table 2.2.2)

Table 2.2.2.- Dynamics of changes in the structure of clients in the payments department of the Leninsky district of the Treasury Department.

Name of institutionAdministrative accountBudgetary accountOff-budgetary account/account for temporary disposalBudgetary institution 1222223Autonomous institution66 nonePublic institution6 none none None Total 1342823

It can be seen from the data in the table that the structure of autonomous institutions has changed; they have opened personal accounts for accounting for funds from income-generating activities, which is a positive thing; institutions with the status of state-owned institutions have also appeared.

In order to view the types of personal accounts in more detail, you need to look at the structure for each type of institution. Table 2.2.4 according to 2011 data

Table 2.2.4 Structure of types of personal accounts by budget institution

number of budgetary institutions l/account of a budgetary institutionSeparate l/account of a budgetary institution/account for transferred powers1818153

According to the table, it can be concluded that budgetary institutions have several open personal accounts, this is a positive moment in terms of distinguishing between subsidies for the implementation of the state (municipal) task, as well as subsidies for other purposes, by means of public obligations by types of budget revenues.

Table 2.2.5 Structure of personal accounts by autonomous institution

number of autonomous institutions l / account of an autonomous institution separate l / account of an autonomous institution / account according to transferred powers 1781610

It can be seen from the data in the table that autonomous institutions also have several open personal accounts in the payments department of the Leninsky district of the Treasury Department.

Table 2.2.6 Structure of personal accounts opened in the treasury body of state institutions

number of state-owned institutions / account of a state institution / account for temporary disposal / account under delegated powers 121290

According to the table, we can conclude that public institutions also have several open personal accounts in the treasury.

For a more detailed analysis, it is necessary to look at the structure of expenses for the listed institutions serviced in the payments department of the Leninsky district of the Treasury Department. (Table 2.2.7)

Table 2.2.7.- The structure of expenses of institutions served in the payment department in the Leninsky district for 2010-2011.

Description of expenses Execution for 2010, thousand rubles Percentage of expenses in the federal budget Execution for 2011, thousand rubles Percentage of expenses in the federal budget1. State administration and local self-government487744321.1544491.8271.32. National defense 359672.271.68520683.024.03. Law enforcement and state security, industry 108069.1591.92752651.672.14. Construction95581,8210,9437579,1331.05. Education10277.4041.6997382.7891.86. Financial assistance to budgets of other levels133679.872.14097817.882.2Total expenses757719.1871.119104498.21.6

By 2011, the expenses incurred through the payment department in the Leninsky district of the Treasury Department increased markedly: the growth index was 1.8%.

The work of the treasury bodies is mainly focused on financing the following budgetary areas (see table 2.2.8).

Table 2.2.8.-Structure of expenditures by sectors in the Leninsky district for 2000-2001, in percent

Name of expenses1. National Defense31,244,62. Law enforcement and state security19,614,43. Education5,84,64. Financial assistance to budgets of other levels19,821.5Total expenditures100,0100.0

We can say that 50-60% of the work of the Criminal Code in the Leninsky district is aimed at providing financial resources to the power structures of the Leninsky district (of federal significance). Moreover, almost 45% of expenditures in 2011 were spent on national defense, and almost all funds go to the construction and maintenance of the armed forces. Accordingly, most of the funds are directed to the current expenses of law enforcement agencies - this is, first of all, the provision of monetary allowances to personnel.

The department participates in the organization of the execution of the federal budget in the territory of the region:

upon receipt of registers from the main department of the federal treasury of the Ministry of Finance of the Russian Federation, no later than the next day (working day), informs the recipients about the financing;

upon receipt of funds to the UFK account and in the presence of registries from recipients, on the next business day, it shall bring the funds received:

to recipients of budgetary funds,

recipients of subsidies for the implementation of the municipal task. - recipients of subsidies for other purposes;

performs other activities related to the implementation of the budget.

The process of execution of the federal budget differs from the execution of the budget of the Leninsky district (local budget) in terms of expenditure, although there are departments of the treasury in the financial departments of the city. Distinctive features can be traced by individual items of expenditure (see table 2.2.9).

Table 2.2.9.-Execution of the federal budget of the Criminal Code for the Leninsky district in 2010-2011

Name of expensesPlan 2010, thousand rubles.Fact. 2010, thousand rubles Percentage of execution 2010Plan 2011, thousand rubles1. Education including 90000088738398.61400000 Primary 30000029819899.4500000 Health care and physical culture19050017846293.7275000Total1090500106584597.73045500

In general, the percentage of plan implementation does not exceed 100% and in 2011 the situation is the same. This happens because the planned indicators are provided for by the budget list and the limits of budget obligations do not exceed the budget list indicators. Expenses can be made in amounts not exceeding the limits.

When executing the budget in general for the Leninsky district, the following situation developed (see table 2.2.10).

Table 2.2.10.- Share of expenditures by branches of the Leninsky district in terms of expenditures in 2011, in percent.

Expenditure 2011 (Percentage)1. Management91.02. Agriculture60.83. Fuel industry86,24. Transport99.95. Housing and communal services63.46. Education104,27. Culture and Art97,98. Health care and physical culture112.29. Social policy28,810. Other expenses151.9Total expenses93.4

The data show that the percentage of implementation of planned expenditures is different: some sectors are in deficit, others are financed in excess of tax indicators. These significant deviations have objective reasons. For example, appropriations for education were executed by 104.2% and overspending by 4.2% was formed due to the repayment of accounts payable of previous years. Expenses for social policy were fulfilled by 28.8%, which is due to the lack of targeted funding from the budgets of a higher level. In the event of an increase or decrease in expenses, the executive bodies take decisions on this matter, which are binding on the financial authorities.

In essence, the mechanism of treasury execution of federal or local budgets is the same, but the execution process is different. The differences lie in the fact that the administration - financial authorities - budget recipients are in a narrow operational space at the local level and the redistribution of budget funds is even too dynamic, the worse it is for the public sector, in which the volume of budget financing is being reduced.

Thus, the process of execution of the federal budget is conservative, stable and in line with budget legislation. The process of local budget execution cannot be called stable and legally correct, while the treasury mechanism for budget execution largely depends on the decisions of local authorities and the objectivity of the work of financial authorities is lost. In this regard, there is a reason to use local budgets by federal treasury bodies. This will contribute to the optimization of the budget process not only at the municipal level, but throughout Russia as a whole.

Decisions of the executive bodies of the municipal level regarding budgetary funds will be implemented only if they comply with the Budget Code of the Russian Federation and other legislative acts regulating budget allocations.

Order of the Ministry of Finance of the Russian Federation dated April 19, 2000 No. 46 approved the “Rules for cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets”, which are designed to expand the scope of the federal treasury funds. In addition, local budgets will save money, since the maintenance of their own financial bodies seems useless after the federal treasury bodies begin to execute local budgets.

Returning to the work of the Criminal Code in the Leninsky district. In the process of executing the federal budget, the UFK interacts with the federal treasury bodies of other constituent entities of the Russian Federation.

According to the results of 2010, 3,802,920 thousand rubles were transferred to federal treasury bodies in the territories of other constituent entities of the Russian Federation. at the same time, they received 2,865,052 thousand rubles.

In general, in 2010, the UFK in the Leninsky district received 23,095,556 thousand rubles to finance the expenses and repay the sources of internal financing of the federal budget deficit.

Including:

according to registers from UFK 20198000 thousand rubles;

received from other bodies of the federal treasury 2865052 thousand rubles;

from the balance sheet of UK No. 40103 “Federal budget revenues intended to finance expenses 37,504 thousand rubles;

The following funds were financed from the received funds:

total expenses 19104493 thousand rubles;

transferred to other bodies of the federal treasury 3802920 thousand rubles;

transferred to the UFK the balance of unused funds 188143 thousand rubles.

Thus, the federal budget for the Leninsky district was executed by 99.2%, which indicates the good work of the treasury bodies and perfectly characterizes the system of federal budget execution.

The Treasury Department is an executive body exercising, in accordance with the legislation of the Russian Federation, law enforcement functions to ensure the execution of the relevant budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of operations with funds from the federal, regional, local budgets by the main managers, managers and recipients of federal funds.

treasury municipal account budget

Chapter 3

.1 Problems of settlement and cash services for clients by treasury bodies

The formation of the treasury system has been going on for a long period of time. This process is accompanied by a number of difficulties. It affects the interests of many state structures and has not only supporters, but also opponents.

The role of the treasury in the budget process is quite significant, since it is entrusted with the execution of the budget, and also manages the revenues and expenditures of the federal budget and other centralized financial resources under the jurisdiction of the Government, the disposal of funds held on the relevant bank accounts.

Treasury bodies represent the interests of the state and thus put under control the activities of other participants in the budget process. The main managers of budgetary funds lose the ability to manage financial flows and retain only limited rights related to the distribution of appropriation limits to subordinate recipients. Control over the movement of budgetary funds in bank accounts is being strengthened, federal budget accounts are withdrawn from commercial banks. Treasury bodies control the efficiency and targeted use of financial resources at the level of individual budget recipients. The rights of regional authorities to determine areas for the use of federal budget funds received in the form of subsidies, transfers, credits and loans, and others are limited.

In connection with the transition of budgetary institutions to a new legal status, there are problems in servicing budgetary institutions. Among the problems that new federal budgetary institutions may face when changing their type, according to the Office, the following are the most relevant.

· Inconsistency of the content of decisions of authorities and charters with the requirements for these documents by Decree of the Government of the Russian Federation of July 26, 2010 No. 539 “On Approval of the Procedure for the Creation, Reorganization, Change in Type and Liquidation of Federal State Institutions, as well as Approval of the Charters of Federal State Institutions and Introduction into of their changes” and other documents similar to this resolution, adopted at the level of the subject and local levels. In particular, the decisions do not include information on changing (maintaining) the main goals of the federal institution, measures to create a federal institution with an indication of the timing of their implementation. It happens that the charters of budgetary institutions do not name the types of activities carried out, there are no provisions on the obligatory opening of personal accounts in the bodies of the Federal Treasury (or financial institutions), but at the same time it provides for the possibility of obtaining loans from banks, etc. In this regard, we believe that in order to bring the statutes into proper condition, it is necessary to instruct the founders to check the statutes approved by them for compliance with the requirements imposed on them.

· Non-observance by the bodies exercising the functions and powers of the founders, and by the institutions themselves, of the established sub. 4 p. 2 art. 31 of Law No. 83-FZ, the deadline for making the necessary changes to the charters of subordinate budgetary institutions is until December 1, 2011. At the same time, the time for state registration of the changes being made was not taken into account. Instead of leaving a margin of time for state registration, the relevant acts were issued either on the last day of the deadline, or after the deadline.

· Institutions that have changed their type to budget, "forgot" about their separate divisions, endowed with property and the obligation to maintain accounting records. Such separate subdivisions are also clients of the Federal Treasury and must have their own provisions approved by the budgetary institutions that created them.

· Late amendments to the constituent documents of most budgetary institutions prevented them from ensuring that their details (names, numbers of personal and bank accounts) were changed in advance in contracts concluded with counterparties. These circumstances may affect the timely fulfillment by budgetary institutions of their obligations in 2012. According to the opinion of the Ministry of Finance of Russia, stated in the letter dated August 8, 2011 No. 02-03-06 / 3599, it is most expedient in such cases to draw up additional agreements to previously concluded agreements. It should be noted that it is necessary to make timely changes to the details of contracts that provide for the transfer of funds to the accounts of budgetary institutions (for example, payments for goods delivered, services rendered, rent). In connection with the closure of accounts in institutions of the Bank of Russia, which accounted for funds from income-generating activities, funds transferred by counterparties of budgetary institutions using the old details from January 1, 2012 will be returned by institutions of the Bank of Russia to payers and cannot be clarified by appointment through the bodies of the Federal treasury. This problem is especially relevant for payers depositing cash to credit organizations for their transfer in favor of budgetary institutions. Therefore, it is especially important for budgetary institutions to notify all their counterparties as widely as possible about the new details of personal accounts.

Interaction with Finorgans: the relevant regional law and regulatory legal acts of the authorized bodies of local self-government established that during the transition period from January 1 to December 31, 2011, financial support for the activities of municipal budgetary institutions was carried out on the basis of a budget estimate. During this period, the operations of all regional and municipal budgetary institutions were accounted for by the Treasury Department of Perm on their former personal accounts of recipients of budgetary funds (with code 03). From January 1, 2012, financial support for the activities of these budgetary institutions is provided by providing subsidies in accordance with paragraph 1 of Art. 78.1 of the Budget Code. Thus, in Perm, the transitional period to the full implementation of Law No. 83-FZ ended on December 31, 2011.

In order to prepare for cash services for new type institutions, the Department requested information from the financial authorities about which state and municipal institutions plan to be serviced by the treasury, about the type of institution, the deadlines for submitting documents to the treasury for carrying out relevant activities for reissuing, opening, closing personal accounts . In addition, we have developed a schedule of joint actions with financial authorities and administrations of municipalities that would ensure uninterrupted cash services by the Federal Treasury bodies of regional and municipal budgetary institutions of a new type from January 1, 2012. The terms for carrying out such preparatory measures were determined, such as the conclusion of appropriate agreements on the opening and maintenance of personal accounts by the Department to record operations of budgetary institutions of a constituent entity of the Russian Federation (municipal budgetary institutions), the opening of the required number of accounts for the Department in an institution of the Bank of Russia on balance accounts No. 40601, 40701, 40116 , conducting training seminars, opening and reissuing personal accounts, transferring balances from old personal accounts, etc.

The monitoring showed that from January 1, 2012, 56 institutions began to carry out operations on personal accounts, which is 72% more than the number of recipients of local budget funds in 2011. The increase in the number of clients occurred at the expense of institutions served earlier in centralized accounting departments. From the information initially received from the financial authorities, it followed that in most cases, the submission of documents to the treasury authorities for reissuing and opening personal accounts for municipal institutions in connection with a change in their type was scheduled for December last year. In order to organize more systematic work and create a reserve of time for institutions so that they can make the necessary changes to the documents if errors are detected, the Office suggested that the heads of local administrations and financial authorities clarify the timeframe for the advance (in November - early December last year) submission by institutions the necessary set of documents for the re-registration, opening, closing of personal accounts in the framework of the implementation of Law No. 83-FZ.

The territorial bodies of the Treasury Department open and maintain personal accounts of budgetary and autonomous institutions in the manner established by Order of the Federal Treasury No. 7n dated 07.10.2008. Budgetary institutions open personal accounts of 2 types:

Personal account of a budgetary institution(code 20) - to account for transactions with funds of budgetary institutions, with the exception of subsidies for other purposes, as well as budgetary investments provided to budgetary institutions from the relevant budgets of the budgetary system of the Russian Federation;

Separate personal account of a budgetary institution(code 21) - to account for transactions with funds provided to budgetary institutions from the relevant budgets of the budgetary system of the Russian Federation in the form of subsidies for other purposes, as well as budgetary investments.

Autonomous institutions open personal accounts of 2 types:

Personal account of an autonomous institution(code 30) - to account for transactions with the funds of autonomous institutions, with the exception of subsidies for other purposes, as well as budget investments provided to autonomous institutions from the relevant budgets of the budgetary system of the Russian Federation;

Separate personal account of an autonomous institution(code 31) - to account for transactions with funds provided to autonomous institutions from the relevant budgets of the budgetary system of the Russian Federation in the form of subsidies for other purposes, as well as budget investments.

On the personal account of a budgetary institution (personal account of an autonomous institution), operations with subsidies for reimbursement of standard costs for the implementation of state (municipal) assignments to a budgetary (autonomous) institution, as well as transactions with funds from income-generating activities of a budgetary (autonomous) institution and funds in a temporary disposal.

On a separate personal account of a budgetary institution (a separate personal account of an autonomous institution), transactions with funds provided to a budgetary (autonomous) institution from the corresponding budget of the budgetary system of the Russian Federation in the form of subsidies for other purposes not related to the reimbursement of standard costs for the implementation of state (municipal) tasks, as well as in the form of budget investments. Paragraph 8 of Article 30 of Federal Law No. 83-FZ was amended to come into force on January 1, 2012, which establish that operations with subsidies for other purposes, budget investments, as well as compulsory medical insurance funds received by budgetary institutions, will be accounted for on separate personal accounts of a budgetary institution.

The official website of the Ministry of Finance of the Russian Federation posted the draft Federal Law "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of Autonomous Institutions", which provides for amendments to the Federal Law of November 3, 2006 No. 174-FZ "On autonomous institutions. In accordance with this draft law, transactions with funds received by autonomous institutions within the framework of compulsory medical insurance will also be recorded on a separate personal account of an autonomous institution for accounting transactions with compulsory medical insurance funds opened for it in the territorial body of the Federal Treasury.

If a budgetary or autonomous institution exercises the budgetary powers of an authority of the appropriate level to fulfill public obligations to an individual in cash, then for each power the recipient of budgetary funds transferring his powers is opened a personal account of the form:

Personal account for accounting of operations on transferred powers of the recipient of budgetary funds (code 14) - for accounting of operations of a budgetary institution (autonomous institution) that has accepted budgetary powers in accordance with the transferred budgetary powers of the recipient of budgetary funds. The budgetary (autonomous) institution that has accepted the authority of the recipient of budgetary funds shall spend funds from the personal account according to the delegated powers. Despite the fact that the implementation of Federal Law No. 83-FZ has been going on for the second year, there are no fewer questions. Every year the range of tasks assigned to the Treasury expands. The main one - ensuring transparency and accessibility of information on the state of public finances - can only be achieved through the development and promotion of information systems in which the producer and consumer of information are closely interconnected.

.2 Improving the procedure for cash settlement of clients by the municipal treasury

The leadership of the Federal Treasury characterizes the period since 2008 as a transitional one in the development of the treasury system in Russia. Throughout this period, preparations were made for the start of a qualitatively new stage - for work, which should be based on the provisions of the budget legislation that came into force on January 1, 2009. Starting a new stage of work, based on the experience of previous years in the framework of developing a strategy for the development of the federal 2010-2015 the following strategic objectives were defined (Appendix 6):

· Regulation of the functional activities of the Treasury of Russia.

· Improving the personnel management system. #"justify">To ensure transparency and accessibility of information on the state of public finances - the first task of the Treasury for 2010 - 2015. - it is planned to regulate the procedure for disseminating information on the execution of the budgets of the budgetary system of the Russian Federation for external users, to automate the system for providing users with the necessary information. It is necessary to analyze the relevance of information provided to participants in the budget process in accordance with regulatory legal acts, and its optimization. The goal of the Treasury is to organize such a system for the formation and presentation of budget reporting, in which reporting is generated and presented to interested users as quickly as possible and is reliable. The Treasury, together with the Ministry of Finance of Russia, needs to resolve the issue of consolidating information on the activities of state corporations in the public administration sector. In addition, in order to further improve the information policy, the Treasury of Russia in 2010-2011. the work aimed at improving the work on information coverage of its activities will be continued. Monitoring of the information openness of the websites of the Departments for the constituent entities of the Russian Federation will be carried out, work will continue to modernize the websites of the Treasury of Russia.

The opening since 2011 on the Internet of the Unified official website of the Russian Federation for placing orders for the supply of goods, performance of work, provision of services for state and municipal needs determined the second task of the Treasury. The functioning of this site should create conditions for the integration of public procurement management processes and the execution of budgets of the budget system in order to obtain almost any information on the placement of orders. So, for example, when purchasing goods, works, services for state needs, it is necessary to ensure the transition to open auctions in electronic form.

Currently, five electronic platforms have been identified where electronic auctions can be held for federal customers.

To work on electronic platforms, government customers need to use an electronic digital signature.

To do this, the Treasury, as the body that has the largest system of certification centers throughout the Russian Federation, issues EDS public key certificates.

The third task is due to the requirement of the Budget Code of the Russian Federation, according to which cash services for the execution of the budgets of state off-budget funds from January 1, 2010 should be carried out by the Federal Treasury. In due time the Concept on their cash service was developed. In 2010, a pilot implementation is planned so that from 2011 it will be possible to qualitatively and fully begin cash services for the execution of budgets of funds. for 2014 and making appropriate changes to the Budget Code of the Russian Federation in this regard. Despite this delay, in 2009 the Treasury prepared legal and regulatory documentation on this issue. Also, in the order of pilot implementation, in 2011-2012. The Treasury of Russia intends to start cash services for the execution of the budgets of the Compulsory Medical Insurance Fund and the Social Insurance Fund.

Since 2010, the Treasury has been endowed with another new function for it - this is cash service for subjects of the public administration sector - the fourth strategic goal for the coming years. We are talking about accounting for transactions with funds of legal entities and their separate subdivisions that are not recipients of federal budget funds in accordance with the Budget Code of the Russian Federation.

The first experience in this area was the newly created State Company "Russian Highways", serviced since 2010 in the Office of the Federal Treasury for the city of Moscow.

This gives the Federal Treasury additional opportunities to ensure the liquidity of the unified account of the federal budget and to place funds on deposits.

In order to improve the system of budget payments, the Treasury had to improve the procedures for communicating budget data from the main administrators to the recipients of budget funds, improve operational work in the bodies of the Russian Treasury, and reduce the timing of client transactions. It is necessary to solve the problems of developing a system for managing funds on a single account of the federal budget, minimizing cash circulation in the public administration sector, and optimizing mechanisms for paying payments from individuals in favor of public legal entities. "The free access of our citizens to information is one of the most significant characteristics of democratic development," the President of Russia noted in one of his speeches.

Another important activity of the Office in the framework of the task "Improving the system of budgetary payments" is the introduction of a system of bank electronic urgent payments (BESP). The entry of the Treasury into the BESP system has significantly reduced the time for transactions between the account of the Federal Treasury and the accounts of the Departments. At present, the Federal Treasury has already agreed on instructions on transferring unused balances of federal budget funds from the UFK accounts under the new scheme.

Improving the efficiency of managing the financial resources of the Treasury of Russia is the sixth task of the Treasury. It implies the introduction of management accounting under Chapter 100 "Federal Treasury" and is the basis for the implementation of performance-based budgeting in the Russian Treasury system.

The seventh task is to create conditions for ensuring the security of the activities of the Treasury of Russia. It consists in the approval and implementation of the Information Security Concept of the Treasury of Russia. The concept will cover the widest possible range of security threats and ways to prevent them. In the near future, we will also draw up an action plan for the implementation of the concept, after which we will immediately begin its implementation. The security concept will be approved in accordance with the established procedure and implemented by all bodies of the Federal Treasury.

The eighth task is the formation of conditions for ensuring the effectiveness of the activities of the Treasury of Russia. It consists in the introduction of a system for assessing the performance of the FC and its territorial bodies. Over the past years, monitoring of the functional activities of the Russian Treasury has been carried out. In order to monitor the functional activities of the Treasury of Russia, as well as assess the performance of the departments of the central office and territorial bodies of the Federal Treasury, it is necessary to develop and implement relevant orders in the near future. Monitoring was carried out in all areas of activity of the Treasury of Russia, was formed in an automated mode, and its results will be used to assess the quality of the performance of their powers by territorial bodies. Monitoring data will be available to all territorial bodies, making it possible to compare their own performance results with those of other bodies. During 2009, the system of key performance indicators (KPIs) was tested, and since the beginning of 2010, it has been put into operation. The KPI system is very important because it provides reliable data on the operations of all levels of budgets, ensuring the transparency of the financial system.

Optimization of the structure and functions of the Treasury of Russia is the ninth task for the nearest period. The purpose of optimizing the structure and functions of the Federal Treasury is to increase the efficiency and effectiveness of the treasury system by eliminating duplication of functions at different levels of the Federal Treasury and reducing unnecessary administrative and business expenses. The main tasks of optimizing the structure and functions of the Federal Treasury are: - optimization of the structure, functional and organizational activities of the CA FC, UFK and OFC; - reduction in the number of participants in the budget process under Chapter 100 "Federal Treasury" from 2190 (as of 01.10.2010) to 85; - reducing the cost of maintaining the treasury system, taking into account inflation, by at least 10% of the annual limits of budget obligations.

As part of the tenth task - the creation and development of "Electronic Treasury" - of course, it is necessary to continue the development of an electronic document management system with clients, including ensuring the acceptance of reports in electronic form. To solve this problem, the Federal Treasury has planned measures to improve the UFK website, namely: making changes and additions to the regulations for information and technical support of the UFK website, taking into account the new regulatory legal acts of the Russian Federation (Federal Law of 09.02.2009 No. 8-FZ , Decree of the Government of the Russian Federation dated November 24, 2009 No. 953); ensuring uninterrupted operation; ensuring timely information content of all sections; monitoring

To implement the eleventh task - "Regulation of the functional activities of the Treasury of Russia", Administrative and Technological regulations will be developed for the execution of the assigned functions by the Treasury of Russia, namely, for accounting for revenues and their distribution among the budgets of the budget system of the Russian Federation; on managing operations with funds on a single account of the federal budget; drawing up and maintaining a cash plan for the execution of the federal budget; to authorize the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit; for the performance of the state function of organizing the reception of citizens, ensuring the timely and complete consideration of oral and written appeals from citizens, making decisions and sending responses to applicants within the time period established by the legislation of the Russian Federation; for the performance of the state function of maintaining the Consolidated Register of the main administrators, administrators and recipients of federal budget funds, chief administrators and administrators of sources of financing the federal budget deficit.

The development of administrative regulations is necessary in order to exclude redundant administrative procedures and, at the same time, more clearly disclose the necessary procedures. Our goal in this work is to improve the quality of performance of state functions.

Improving the personnel management system is the last item on the list of strategic tasks for 2010-2015 facing the Treasury of Russia. In connection with its implementation, special attention will be paid to a set of anti-corruption measures. As part of the administrative reform measures, as well as in order to implement the National Anti-Corruption Plan approved by the President of Russia, the Federal Treasury developed the Anti-Corruption Program in the Federal Treasury for 2008-2010. and a plan for its implementation, approved by Order of the Federal Treasury of September 30, 2008 No. 257. The purpose of this Program is to prevent the causes and conditions that give rise to the possibility of corruption in the performance of state functions by the Federal Treasury. The program is based on the development and implementation of a system of program activities aimed at preventing corruption manifestations in the following main areas:

· Ensuring effective measures to prevent corruption offenses;

Improving the organization of activities for the placement of government orders;

organization of legal expertise of draft departmental regulations in order to identify provisions in them that contribute to the manifestation of corruption;

· formation of an intolerant attitude towards manifestations of corruption on the part of public civil servants, etc.

The Treasury of Russia is one of the dynamically developing public authorities in the Russian Federation, constant development and improvement, which is due to ongoing political, economic, technological and other changes in the life of the state. The need to respond effectively and in a timely manner to all the challenges of our time has tempered both the structure itself and the specialists working in it.

Conclusion

It is difficult to overestimate the importance of the work of the treasury bodies as one of the main elements of the strategic management of financial resources. Its significance has increased since the economic freedom of budgetary institutions and their economic independence have been expanded. Obviously, the result of the state's activities depends entirely on the effectiveness of managing the financial resources of state institutions.

In the first chapter of this work, the features of the organization of the treasury execution of the local budget in the payments department of the Leninsky district of the Treasury Department were considered.

In the second chapter, which occupies most of the work, the structure of personal accounts in the treasury body was studied, and the issues of spending budget funds separately by industry in the total volume of budget expenditures by the payments department of the Leninsky District of the Treasury Department were considered.

In the third chapter of the thesis, possible ways to improve the procedure for cash and settlement services for customers are given. Work is constantly underway to improve the operational procedures for treasury execution and accounting for budget execution. Regulatory documents have been developed on the procedure for accounting and distributing budgetary system revenues, on maintaining personal accounts of managers and recipients of federal budget funds, on cash services for local budgets, on accounting for extrabudgetary funds, on accounting for budgetary obligations and on accounting for budget execution and cost estimates of budgetary institutions.

Particular attention is paid to improving the process of passing payments in the system and monitoring the implementation of expenses by budget recipients in order to prevent the creation of unauthorized accounts payable and ensure the targeted use of budget funds.

In this regard, it is proposed:

· Ensuring transparency and accessibility of information on the state of public finances.

· Creation of conditions for the integration of public procurement management processes and execution of budgets of the budgetary system of the Russian Federation.

· Cash servicing of the budgets of state non-budgetary funds and non-participants of the budget process.

· Improving the efficiency of financial resource management processes in the Russian Federation.

· Application of modern payment technologies in the public administration sector.

· Improving the efficiency of managing the financial resources of the Treasury of Russia.

· Creation of conditions for ensuring the security of the activities of the Treasury of Russia.

· Formation of conditions for ensuring the effectiveness of the activities of the Treasury of Russia.

· Optimization of the structure and functions of the Treasury of Russia.

· Creation and development of "Electronic Treasury".

· Improving the personnel management system.

Of course, there is still a lot to be done, to prove and implement a whole range of large-scale tasks and projects to improve the activities of the treasury bodies.

Based on the foregoing, it can be noted that the activities of the treasury bodies are carried out in accordance with the current legislation expediently and very effectively.

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