Authors:

Tatyana S. TRIFONOVA Postgraduate of State and Municipal Finances Dept.

Abstract:

The paper highlights the difficulties in absorbing information about treasury sanctioning and contributes to solving the problem of application of sanctioning provisions by both organizations and the Federal Treasury authorities. The results of the research have helped indicate the main directions for improving sanctioning procedures. The conceptual directions proposed by the author include determining the degree of involvement of an organization in the budget process; regulating sanctioning documents through grouping utilized papers; classifying organizations’ funds into categories according to sources of their financial support in order to identify their accounts to be opened in the bodies of the Federal Treasury. The author reached a conclusion that it is possible to introduce an applied standardized document for all the interested parties. 
Keywords:

THE FEDERAL TREASURY, (THE TREASURY OF RUSSIA) SANCTIONING, ORGANIZATION, DEGREE OF INVOLVEMENT, TYPE OF FUNDS

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For citation: Tatyana S. Trifonova. Conceptual Directions for Improving Sanctioning Procedures. Upravlenets – The Manager, 2016, no. 5(63), pp. 49–55.