The plan: 1. The concept of the value and methods of

financial supervision 2. Types of financial control 3. The competence of the state and other

local governments in the area of financial control

4. Audited financial control  

TOPIC 4 " Legal basis for public financial control"

 Financial control is one of the types of state control of the generation, distribution and use of resources of all parts of the financial system.

1. The concept of the value and methods of financial supervision

It is aimed at checking expenditure of public funds, timeliness or completeness of the mobilization of state resources governmental, legal expenses and income of all parts of the financial system, to the rules of accounting and reporting.

 

Depending on the organ, it is carried out, it is divided into:

 • State,• on-farm,• audit. State control, in turn , is divided into national and institutional .

2. Types of financial control

A national control exercised by the Parliament of Tajikistan, The Government of the Republic of Tajikistan, the Ministry of State Revenues and Duties, Ministry of Finance of the Republic of Tajikistan , NBT , law enforcement , etc.

Departmental control is carried out in the fields above auditors - standing bodies for the subordinate enterprises and organizations.

Local financial control exercised by bodies of local self - governance, which are not included in the system of state power.

Intraeconomic control is carried out by specialized units in the structure of business entities.

Audit - non-governmental, independent, self-supporting control authorities , conducting audits and inspections at enterprises and organizations of all forms of ownership.

On the content of financial control is divided into:

1 ) Budget - conducted by bodies such as parliament , the Chamber of Tajikistan, the Government of Tajikistan, the StateTreasury, legal bodies;

2 ) tax - provided by tax authorities , the tax police , the Customs and other law enforcement agencies ;

3 ) bank - Control conducted, audit firms , law enforcement agencies ;

4 ) Exchange control - represented by the Government of Tajikistan , the Central Bank of Tajikistan, of the State Service of Tajikistan or Currency and Export Control , other currency control agents , law enforcement agencies ;

5) control of the insurance business - is carried out by the Department of Insurance Supervision of the Ministry of Finance and law enforcement agencies ;

6) custom control - performed by the State Customs Committee.

An independent financial control is carried out by auditors. In accordance with the provisional rules of audit activity in Tajikistan, approved by Presidential Decree, audits are divided into mandatory directly provided by the legislative acts of Tajikistan or on behalf of the law enforcement agencies and the initiative to address the economic entity.