No abstract

The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented.

The paper provides for the study of the category “gold and foreign currency reserves management”. Despite the particular importance of this category, there is no any normative definition of the category under consideration. In this regard, having analyzed doctrinal definitions of public administration, the authors determine several features and clarify them for the purpose of their application to the gold and foreign currency reserves management: first, gold and currency reserves management represents a type of state activity; second, it is carried out by authorized public authorities—the Ministry of Finance of the Russian Federation and the Bank of Russia; third, it consists of successive stages—creation, storage and use of gold and foreign currency reserves. Following the results of the study, authors propose their own definition of the category “gold and foreign currency reserves management”. In particular, it is possible to define the management of gold and foreign currency reserves as a special type of state activity aimed at the creation, storage and use of gold and foreign currency reserves and carried out by the Ministry of Finance of Russia and the Bank of Russia.

Federal Law No. 199-FZ of July 26, 2019 introduced numerous changes to the Budget Code of the Russian Federation in order to improve budget control. The presented study is devoted to one of legislative amendments, namely: reforming the legal regulation of the procedure authorizing transactions. At the beginning of the paper, the author examines the features inherent in transactions’ authorization under the previous edition of the Budget Code of the Russian Federation. In particular, special attention is paid to comparing the types of authorization and establishing a correlation between the named category and types of budget control. Further, the paper analyzes the initial draft law and the final draft law determining the corresponding changes. As a result, it was established that at present the RF Budget Code does not contain any legal consolidation of the methods of preliminary control. In conclusion, two ways of solving this problem are proposed. Given that authorization has retained the distinctive features of control activities, the return of the norms defining authorization as a method of control to the RF BC is considered as a priority option.

The article presents a study of the history of the use of precious metals as the basis of metal monetary systems in Russia.The formation of metal monetary systems in Russia is associated with the need to ensure the release of paper money — notes. In the first part of the article, the use of precious metals for minting coins from the Х century is investigated. before the introduction of bank notes in 1768.Further, after analyzing the primary measures for providing bank notes with precious metals, it is substantiated that in the Russian Empire the regulatory consolidation of the transition to metal monetary systems occurred only in the ХIХ century. According to the results of the reforms: E. F. Kankrin, during which silver monometallism was established, then — S. Yu. Witte, in the framework of which the transition to the gold standard, which existed before the First World War in 1914, was carried out.