Baturkin Andrey Nikolaevich Biography

What kind of practice this is, the magazine "Fincontrol" was told by Andrei Nikolaevich Baturnev, an auditor of the Accounts Chamber. In total, the control department issued recommendations for a year. This is a huge amount of work, considerable labor costs. How important and important for objects of control are they? One of them is the analysis of the identified shortcomings and violations in the process of formation, management and disposal of federal resources, the development of proposals for their elimination.

Further, according to the text of the law, there are several references to the fact that the authority of the Accounts Chamber includes the development of proposals, including based on the audit of the budget execution, to eliminate the identified violations and their reasons. That is, the mechanism of recommendations in the legal field has existed for more than 20 years since the adoption of the law.

Another question is that up to a year, recommendations were more likely a general nature. They presented ideas that it would be possible to fix the object of control to increase the efficiency of its activities. With the advent of A. Kudrin, the situation has changed. He advocated a more attentive attitude to the issue of forming recommendations. In this connection, in the development strategy of the Accounts Chamber, it is determined that the control department is a center of competence and a strategic partner for fuel lines, and partnership, as we understand, implies assistance.

In addition, one of our tasks is to help in eliminating the identified violations and suggest how to prevent such mistakes in the future. An important component of the work of the Accounts Chamber is the prevention of violations. And one of its tools is just the preparation of recommendations. In December, the Accounts Chamber conducted a survey among employees of federal executive bodies.

The study was attended by about 10-15 people from each state house, in total the profiles were sent to 43 fuels. The purpose of the survey is to understand the attitude of the authorities to the activities of the Accounts Chamber. Including the question was asked about the final results of the verification measures held by the Accounts Chamber: that it is more advisable to identify a violation and call for responsibility or help sort out the situation and offer ways to solve the problem.

So, 86 percent of the respondents replied that one of the results of our events should be proposals to increase the effectiveness of the work of the authorities. As you can see, there are a request for our recommendations from the state agencies themselves. At the same time, we understand that we can prompt objects of control, how to improve their activities, and are ready to share knowledge.

To do this through a classic tool - a performance is difficult. An idea is a legal document requiring the control object to eliminate the violation revealed during the audit within the established time. There is virtually no choice of choice of control, to execute or not execute the presentation of the Accounts Chamber.

Although, if he does not agree with the position of the control body, he may challenge her in court. But so far I have never encountered such a situation, although I think that this is a completely normal practice. And if there are no one, is it reflected in assessing the effectiveness of the inspector? In order to form recommendations, the inspector must identify the problem, understand why it arose and continues to exist.

There can be many reasons: the unresolved issue by legislative or regulatory acts, improper interpretation of laws, regulatory acts, insufficient qualifications of employees of the control object, etc. And after the situation is deeply studied, proposals are developed, how to solve it. I will give an example of how it looks in life. Last year, the Accounts Chamber conducted a check regarding the issues of levying land tax.

The event found an unexpected problem. Its essence is as follows: a legal entity that decided to terminate its activities appeals to the Federal Tax Service with a statement on the deregistration of the organization. It would seem that the story is completed, the point is set. However, upon closer examination of the issue, it was found that property, in particular, the land plots that belonged to this legal entity remain in a central state.

They are registered in the USRN, but the organization indicated in the register as the owner of the property disappeared, ceased to exist. It so happened that this situation turned out to be unresolved at the legislative level. We analyzed the situation in 30 regions and discovered several hundred such facts. According to our estimates, the cadastral value of such “hung” sites is more than 12 billion rubles.

The latter, in turn, will put a mark in the register that the owner is liquidated, but the land plot exists. This approach will allow municipalities to track such sites and after five years to declare their rights under the Civil Code. Thus, the municipalities will have a land resource that can be involved in economic circulation.In particular, our recommendations related to excise taxes on tobacco products are still not implemented.

In the year, the Accounts Chamber conducted a control event to analyze the excise taxes on tobacco products. We saw that the excise rate over the past five years increased by about 1.5 times, while the volume of excise tax revenues on tobacco increased by only 10 percent. It turns out that the excise tax rate does not regulate an adequate increase in budget revenues.

I emphasize that the excise taxes on tobacco are an essential part of the federal budget revenues, approximately - billions of rubles a year. Along the way, we identified through surveys of various expert organizations that the amount of consumption of illegal tobacco products, cigarettes is growing. Obviously, the federal executive bodies have no resources to engage in the struggle and the seizure of illegal cigarettes in the territories of the regions, but the authorities of the constituent entities of the Russian Federation have such opportunities, but they need to be interested in dealing with this problem.

We suggested promoting the regions by handing them some excise taxes on tobacco products, as we acted with alcohol excise taxes at one time. However, the Ministry of Finance of Russia has not yet listened to our recommendations, although on our part it was not a populist step, we clearly substantiated our position. We propose to conduct a pilot project in which to transfer to the regions 5-10 percent of excise taxes for 3-5 years.

And then see: if this does not lead to a real decrease in illegal products in circulation and, as a result, to the growth of revenues to the budgets, including the federal one, then you can return to the current model. The Ministry of Finance of Russia is not yet ready for this step, however, we do not remove the recommendation, but, on the contrary, we are looking for new arguments in favor of such a decision.

We really hope that the financial department will sooner or later change its point of view. Access is limited.