Постановление Правительства Ярославской области от 26.03.2009 № 244-п

|     |                            |                                                                 |                                         |                         |            |ликвидностью из-за недостатка         |
|     |                            |                                                                 |                                         |                         |            |свободных денежных средств для        |
|     |                            |                                                                 |                                         |                         |            |своевременных выплат на обслуживание  |
|     |                            |                                                                 |                                         |                         |            |и погашение долга                     |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                    Управление расходами                                                                                                    |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| P21 |Исполнение бюджета по       |V = max <(Af - Ap)/Ap; (Bf - Bp)/Bp; (Cf - Cp)/Cp; (Df - Dp)/Dp>,|                   0%                    |           -5%           |   0,500    |индикатор характеризует исполнение    |
|     |расходам в разрезе статей   |где:                                                             |                                         |                         |            |бюджета муниципального образования по |
|     |укрупненной структуры       |Max - максимальное значение                                      |                                         |                         |            |социальным отраслям расходов,         |
|     |расходов бюджета            |A - расходы на образование;                                      |                                         |                         |            |предусмотренных расходными            |
|     |                            |B - расходы на здравоохранение и физкультуру;                    |                                         |                         |            |обязательствами бюджета               |
|     |                            |C - расходы на жилищно-коммунальное хозяйство;                   |                                         |                         |            |                                      |
|     |                            |D - расходы на транспорт, связь и информатику;                   |                                         |                         |            |                                      |
|     |                            |f - фактически израсходовано;                                    |                                         |                         |            |                                      |
|     |                            |p - утверждено законом о бюджете муниципального                  |                                         |                         |            |                                      |
|     |                            |образования                                                      |                                         |                         |            |                                      |
|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P22 |Ограничение предоставления  |V = A/B x 100%, где:                                             |                   ---------------------------------------------
| 1 |    2     |     3      | 4 | 5 |  6  |7|
|---+----------+------------+---+---+-----+-|
|Р22|Удельный  |V = А/B x   |   |   |     | |
|   |вес       |100%, где:  |80%|15%|0,500| |
|   |расходов  |А -         |   |   |     | |
|   |бюджета   |утвержденн- |   |   |     | |
|   |муниципал-|ый объем    |   |   |     | |
|   |ьного     |расходов    |   |   |     | |
|   |образован-|бюджета     |   |   |     | |
|   |ия,       |муниципаль- |   |   |     | |
|   |формируе- |ного        |   |   |     | |
|   |мых в     |образования,|   |   |     | |
|   |рамках    |формируемы- |   |   |     | |
|   |программ  |х в рамках  |   |   |     | |
|   |          |программ;   |   |   |     | |
|   |          |B -         |   |   |     | |
|   |          |утвержденн- |   |   |     | |
|   |          |ый объем    |   |   |     | |
|   |          |расходов    |   |   |     | |
|   |          |бюджета     |   |   |     | |
|   |          |муниципаль- |   |   |     | |
|   |          |ного        |   |   |     | |
|   |          |образования |   |   |     | |
|   |          |(за         |   |   |     | |
|   |          |исключение- |   |   |     | |
|   |          |м расходов, |   |   |     | |
|   |          |осуществляе-|   |   |     | |
|   |          |мых за счет |   |   |     | |
|   |          |субвенций)  |   |   |     | |
---------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P23 |Наличие порядка             |                                                                 |- наличие оценки причин возникновения    |                         |   0,250    |индикатор позволяет с учетом оценки   |
|     |финансирования временных    |                                                                 |временных кассовых разрывов,             |                         |            |причин возникновения временных        |
|     |кассовых разрывов           |                                                                 |возникающих при исполнении бюджета,      |                         |            |кассовых разрывов, возникающих при    |
|     |                            |                                                                 |                                         |                         |            |исполнении бюджета, и при наличии     |
|     |                            |                                                                 |                                         |                         |            |утвержденной методологии              |
|     |                            |                                                                 |                                         |                         |            |планирования временных кассовых       |
|     |                            |                                                                 |                                         |                         |            |разрывов в пределах финансового года  |
|     |                            |                                                                 |                                         |                         |            |регулировать вопросы финансирования   |
|     |                            |                                                                 |                                         |                         |            |временных кассовых разрывов           |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- наличие утвержденной методологии       |                         |   0,250    |                                      |
|     |                            |                                                                 |планирования временных кассовых          |                         |            |                                      |
|     |                            |                                                                 |разрывов в пределах финансового года     |                         |            |                                      |
|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
----------------------------------------------------------
| 1 |       2        |        3         | 4  | 5 |  6  |7|
|---+----------------+------------------+----+---+-----+-|
|Р24|Удельный вес    |V = А/B х 100%,   |    |   |     | |
|   |закупок товаров |где:              |100%|80%|1,250| |
|   |(работ, услуг), |А - общая         |    |   |     | |
|   |осуществляемых  |стоимость закупок,|    |   |     | |
|   |в соответствии с|размещенных в     |    |   |     | |
|   |действующим     |соответствии с    |    |   |     | |
|   |законодательст- |действующим       |    |   |     | |
|   |вом, в общем    |законодательством |    |   |     | |
|   |объеме расходов |(включая          |    |   |     | |
|   |муниципального  |автономные        |    |   |     | |
|   |образования на  |учреждения);      |    |   |     | |
|   |закупку         |B - всего расходов|    |   |     | |
|   |                |бюджета           |    |   |     | |
|   |                |муниципального    |    |   |     | |
|   |                |образования на    |    |   |     | |
|   |                |закупку товаров   |    |   |     | |
|   |                |(работ, услуг) для|    |   |     | |
|   |                |муниципальных     |    |   |     | |
|   |                |нужд (включая     |    |   |     | |
|   |                |автономные        |    |   |     | |
|   |                |учреждения)       |    |   |     | |
----------------------------------------------------------|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P25 |Формирование трехлетнего    |                                                                 |- проведение оценки и анализ причин      |                         |   0,250    |индикатор отражает реализацию         |
|     |бюджета                     |                                                                 |отклонений, утвержденных на год доходов, |                         |            |мероприятий по реформированию         |
|     |                            |                                                                 |расходов бюджета и макроэкономических    |                         |            |финансов муниципального образования,  |
|     |                            |                                                                 |параметров от фактических;               |                         |            |одним из элементов которых является   |
|     |                            |                                                                 |                                         |                         |            |переход к трехлетнему планированию. В |
|     |                            |                                                                 |                                         |                         |            |рамках трехлетнего планирования       |
|     |                            |                                                                 |                                         |                         |            |бюджетный цикл начинается с           |
|     |                            |                                                                 |                                         |                         |            |рассмотрения одобренных в             |
|     |                            |                                                                 |                                         |                         |            |предыдущем бюджетном процессе         |
|     |                            |                                                                 |                                         |                         |            |основных параметров среднесрочного    |
|     |                            |                                                                 |                                         |                         |            |финансового плана на соответствующий  |
|     |                            |                                                                 |                                         |                         |            |финансовый год, анализа изменений     |
|     |                            |                                                                 |                                         |                         |            |внешних факторов и условий,           |
|     |                            |                                                                 |                                         |                         |            |обоснования изменений, вносимых в     |
|     |                            |                                                                 |                                         |                         |            |основные бюджетные показатели         |
|     |                            |                                                                 |                                         |                         |            |планируемого года и последующие годы  |
|     |                            |                                                                 |                                         |                         |            |прогнозного периода                   |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- наличие утвержденного порядка          |                         |   0,250    |                                      |
|     |                            |                                                                 |(методики) составления среднесрочного    |                         |            |                                      |
|     |                            |                                                                 |финансового плана;                       |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- наличие нормы о составлении трехлетнего|                         |   0,200    |                                      |
|     |                            |                                                                 |бюджета;                                 |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- наличие утвержденного трехлетнего      |                         |   0,300    |                                      |
|     |                            |                                                                 |бюджета                                  |                         |            |                                      |
|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| Р26 |Наличие в сформированных    |                                                                 -------------------------------------------
| 1 |    2     |3|      4       |5|  6  |7|
|---+----------+-+--------------+-+-----+-|
|Р26|Разработк | |- наличие     | |     | |
|   |а,        | |процедуры     |-|1,000| |
|   |реализаци-| |изменения или | |     | |
|   |я и       | |досрочного    | |     | |
|   |монитори- | |прекращения   | |     | |
|   |нг        | |данных        | |     | |
|   |эффектив- | |программ с    | |     | |
|   |ности     | |учетом        | |     | |
|   |реализаци-| |фактических   | |     | |
|   |и         | |результатов их| |     | |
|   |муниципа- | |реализации в  | |     | |
|   |льных     | |соответствии с| |     | |
|   |программ  | |действующим   | |     | |
|   |          | |нормативным   | |     | |
|   |          | |правовым актом| |     | |
|   |          | |муниципального| |     | |
|   |          | |образования   | |     | |
|---+----------+-+--------------+-+-----+-|
|Р27|Наличие   | |- наличие     | |     | |
|   |реестра   | |утвержденного | |0,250| |
|   |муниципа- | |перечня       | |     | |
|   |льных     | |муниципальных | |     | |
|   |услуг     | |услуг;        | |0,250| |
|   |          | |- наличие     | |     | |
|   |          | |утвержденного | |     | |
|   |          | |порядка       | |     | |
|   |          | |(методики)    | |     | |
|   |          | |проведения    | |0,250| |
|   |          | |оценки        | |     | |
|   |          | |потребности в | |     | |
|   |          | |муниципальных | |0,250| |
|   |          | |услугах;      | |     | |
|   |          | |- проведение  | |     | |
|   |          | |оценки        | |0,250| |
|   |          | |потребности в | |     | |
|   |          | |муниципальных | |     | |
|   |          | |услугах;      | |     | |
|   |          | |- наличие     | |0,250| |
|   |          | |утвержденных  | |     | |
|   |          | |стандартов    | |     | |
|   |          | |качества      | |     | |
|   |          | |муниципальных | |     | |
|   |          | |услуг;        | |     | |
|   |          | |- наличие     | |     | |
|   |          | |Интернет-     | |     | |
|   |          | |портала       | |     | |
|   |          | |оказания      | |     | |
|   |          | |муниципальных | |     | |
|   |          | |услуг в       | |     | |
|   |          | |электронном   | |     | |
|   |          | |виде;         | |     | |
|   |          | |- изучение    | |     | |
|   |          | |мнения        | |     | |
|   |          | |населения о   | |     | |
|   |          | |качестве      | |     | |
|   |          | |оказания      | |     | |
|   |          | |муниципальных | |     | |
|   |          | |услуг в       | |     | |
|   |          | |соответствии с| |     | |
|   |          | |установленным | |     | |
|   |          | |порядком      | |     | |
-------------------------------------------|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
-------------------------------------------------------
| 1 |       2       |        3         | 4  |5|  6  |7|
|---+---------------+------------------+----+-+-----+-|
|Р28|Удельный вес   |V = А/B х 100%,   |    | |     | |
|   |расходов       |где:              |100%|-|1,000| |
|   |бюджета        |А - объем расходов|    | |     | |
|   |муниципального |бюджета           |    | |     | |
|   |образования на |муниципального    |    | |     | |
|   |оказание       |образования на    |    | |     | |
|   |муниципальных  |оказание          |    | |     | |
|   |услуг (работ), |муниципальных     |    | |     | |
|   |оказываемых    |услуг (выполнение |    | |     | |
|   |(выполняемых) в|работ),           |    | |     | |
|   |соответствии с |оказываемых       |    | |     | |
|   |муниципальным  |(выполняемых) в   |    | |     | |
|   |заданием, в    |соответствии с    |    | |     | |
|   |общем объеме   |муниципальным     |    | |     | |
|   |расходов       |заданием в        |    | |     | |
|   |бюджета        |отчетном периоде; |    | |     | |
|   |муниципального |B - объем расходов|    | |     | |
|   |образования (за|бюджета           |    | |     | |
|   |исключением    |муниципального    |    | |     | |
|   |субвенций,     |образования (за   |    | |     | |
|   |межбюджетных   |исключением       |    | |     | |
|   |трансфертов    |субвенций,        |    | |     | |
|   |бюджетам       |межбюджетных      |    | |     | |
|   |поселений,     |трансфертов       |    | |     | |
|   |расходов на    |бюджетам          |    | |     | |
|   |обслуживание   |поселений,        |    | |     | |
|   |муниципального |расходов на       |    | |     | |
|   |долга)         |обслуживание      |    | |     | |
|   |               |муниципального    |    | |     | |
|   |               |долга)            |    | |     | |
-------------------------------------------------------
-------------------------------------------------------------
| 1 |    2     |      3       |       4        | 5  |  6  |7|
|---+----------+--------------+----------------+----+-----+-|
|Р29|Оздоровле-|              |- проведение    |    |     | |
|   |ние       |              |оценки          |    |0,500| |
|   |предприят-|              |финансовых      |    |     | |
|   |ий        |              |показателей     |    |     | |
|   |жилищно-  |              |предприятий     |    |     | |
|   |коммунал- |              |жилищно-        |    |     | |
|   |ьного     |              |коммунального   |    |     | |
|   |хозяйства |              |хозяйства       |    |     | |
|   |          |              |(выручка,       |    |     | |
|   |          |              |затраты,        |    |0,500| |
|   |          |              |прибыль в       |    |     | |
|   |          |              |разрезе         |    |     | |
|   |          |              |жилищно-        |    |     | |
|   |          |              |коммунальных    |    |     | |
|   |          |              |предприятий);   |    |     | |
|   |          |              |- проведение    |    |     | |
|   |          |              |оценки          |    |0,500| |
|   |          |              |дебиторской и   |    |     | |
|   |          |              |кредиторской    |    |     | |
|   |          |              |задолженности   |    |     | |
|   |          |              |предприятий     |    |     | |
|   |          |              |жилищно-        |    |     | |
|   |          |              |коммунального   |    |     | |
|   |          |              |хозяйства;      |    |0,500| |
|   |          |              |- наличие актов |    |     | |
|   |          |              |сверки взаимной |    |     | |
|   |          |              |задолженности   |    |     | |
|   |          |              |предприятий,    |    |     | |
|   |          |              |поставщиков     |    |     | |
|   |          |              |услуг по видам и|    |     | |
|   |          |              |источникам      |    |     | |
|   |          |              |задолженности   |    |     | |
|   |          |              |на последнюю    |    |     | |
|   |          |              |отчетную дату;  |    |     | |
|   |          |              |- снижение      |    |     | |
|   |          |              |кредиторской и  |    |     | |
|   |          |              |дебиторской     |    |     | |
|   |          |              |задолженности   |    |     | |
|   |          |              |за последний    |    |     | |
|   |          |              |отчетный год не |    |     | |
|   |          |              |менее чем на 5  |    |     | |
|   |          |              |процентов       |    |     | |
|---+----------+--------------+----------------+----+-----+-|
|   |Отклонен- |V= (A4i -     |                |    |     | |
|   |ие объема |(А1i+ А2i+    |50%             |100%|0,500| |
|   |расходов  |А3i)/3) х     |                |    |     | |
|   |бюджета   |100%/((А1i+   |                |    |     | |
|   |муниципа- |+А2i+         |                |    |     | |
|   |ль-ного   |А3i)/3),      |                |    |     | |
|   |образован-|где:          |                |    |     | |
|   |ия в IV   |А1i, А2i, А3i,|                |    |     | |
|   |квартале  |А4i - объем   |                |    |     | |
|   |от        |расходов      |                |    |     | |
|   |среднего  |бюджета i-го  |                |    |     | |
|   |объема    |муниципальн-  |                |    |     | |
|   |расходов  |ого           |                |    |     | |
|   |за I-III  |образования   |                |    |     | |
|   |кварталы  |в первом,     |                |    |     | |
|   |(без учета|втором,       |                |    |     | |
|   |субсидий, |третьем и     |                |    |     | |
|   |субвенций |четвертом     |                |    |     | |
|   |и иных    |кварталах     |                |    |     | |
|   |межбюдж-  |отчетного     |                |    |     | |
|   |етных     |финансового   |                |    |     | |
|   |трансферт-|года          |                |    |     | |
|   |ов,       |соответствен- |                |    |     | |
|   |имеющих   |но (без учета |                |    |     | |
|   |целевое   |субсидий,     |                |    |     | |
|   |назначени |субвенций и   |                |    |     | |
|   |е)        |иных          |                |    |     | |
|   |          |межбюджетн-   |                |    |     | |
|   |          |ых            |                |    |     | |
|   |          |трансфертов,  |                |    |     | |
|   |          |имеющих       |                |    |     | |
|   |          |целевое       |                |    |     | |
|   |          |назначение)   |                |    |     | |
-------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P31 |Организация учета объектов, |                                                                 |- инвентаризация собственности           |                         |   0,200    |                                      |
|     |находящихся в собственности |                                                                 |муниципального образования, в том числе  |                         |            |                                      |
|     |муниципального образования, |                                                                 |по организациям, доли уставного капитала |                         |            |                                      |
|     |и предоставление            |                                                                 |которых принадлежат муниципальному       |                         |            |                                      |
|     |информации                  |                                                                 |образованию, за последние три отчетных   |                         |            |                                      |
|     |заинтересованным лицам      |                                                                 |года;                                    |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- утверждение положения о раскрытии      |                         |   0,100    |                                      |
|     |                            |                                                                 |информации о собственности               |                         |            |                                      |
|     |                            |                                                                 |муниципального образования, в том числе  |                         |            |                                      |
|     |                            |                                                                 |по отдельным объектам собственности;     |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- утверждение порядка оценки рыночной    |                         |   0,150    |                                      |
|     |                            |                                                                 |стоимости объектов, находящихся в        |                         |            |                                      |
|     |                            |                                                                 |собственности муниципального             |                         |            |                                      |
|     |                            |                                                                 |образования, независимыми                |                         |            |                                      |
|     |                            |                                                                 |организациями;                           |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- публикация в средствах массовой        |                         |   0,150    |                                      |
|     |                            |                                                                 |информации сведений о стоимости          |                         |            |                                      |
|     |                            |                                                                 |объектов, находящихся в собственности    |                         |            |                                      |
|     |                            |                                                                 |муниципального образования, в том числе  |                         |            |                                      |
|     |                            |                                                                 |по отдельным объектам собственности;     |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- наличие материалов, представленных к   |                         |   0,150    |                                      |
|     |                            |                                                                 |бюджету за последний год, об объеме      |                         |            |                                      |
|     |                            |                                                                 |стоимости объектов, находящихся в        |                         |            |                                      |
|     |                            |                                                                 |собственности муниципального             |                         |            |                                      |
|     |                            |                                                                 |образования, в том числе по отдельным    |                         |            |                                      |
|     |                            |                                                                 |объектам собственности                   |                         |            |                                      |
|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P32 |Внедрение формализованных   |                                                                 |- оценка действующих долговых            |                         |   0,200    |                                      |
|     |процедур управления долгом, |                                                                 |обязательств, в том числе с группировкой |                         |            |                                      |
|     |принятия долговых           |                                                                 |по видам заимствований, срокам их        |                         |            |                                      |
|     |обязательств, их            |                                                                 |погашения за последний отчетный год;     |                         |            |                                      |
|     |рефинансирования            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- утверждение методологии расчета        |                         |   0,200    |                                      |
|     |                            |                                                                 |платежеспособности бюджета с учетом      |                         |            |                                      |
|     |                            |                                                                 |действующих и планируемых к принятию     |                         |            |                                      |
|     |                            |                                                                 |долговых обязательств, включая           |                         |            |                                      |
|     |                            |                                                                 |кредиторскую задолженность, на           |                         |            |                                      |
|     |                            |                                                                 |среднесрочный период;                    |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- утверждение методики расчета объема    |                         |   0,200    |                                      |
|     |                            |                                                                 |возможного привлечения новых долговых    |                         |            |                                      |
|     |                            |                                                                 |обязательств с учетом их влияния на      |                         |            |                                      |
|     |                            |                                                                 |платежеспособность муниципального        |                         |            |                                      |
|     |                            |                                                                 |образования;                             |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- публикация в средствах массовой        |                         |   0,200    |                                      |
|     |                            |                                                                 |информации сведений о долговых           |                         |            |                                      |
|     |                            |                                                                 |обязательствах, в том числе по видам     |                         |            |                                      |
|     |                            |                                                                 |обязательств и срокам их погашения;      |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |                                         |                         |            |                                      |
|     |                            |                                                                 |- объем краткосрочной задолженности (со  |                         |   0,200    |                                      |
|     |                            |                                                                 |сроком погашения не менее 1 года) не     |                         |            |                                      |
|     |                            |                                                                 |превышает 10 процентов доходов бюджета   |                         |            |                                      |
|     |                            |                                                                 |(без учета субвенций на исполнение       |                         |            |                                      |
|     |                            |                                                                 |делегированных полномочий)               |                         |            |                                      |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                     Учет и отчетность                                                                                                      |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
---------------------------------------------
| 1 |    2     |3|       4        |5|  6  |7|
|---+----------+-+----------------+-+-----+-|
|Р33|Оценка    | |- наличие       | |0,500| |
|   |потерь    | |муниципального  | |     | |
|   |бюджета   | |НПА об оценке   | |     | |
|   |от        | |бюджетной и     | |     | |
|   |предостав-| |социальной      | |     | |
|   |ления     | |эффективности   | |     | |
|   |муниципа- | |налоговых       | |     | |
|   |льных     | |льгот;          | |0,500| |
|   |налоговых | |- предоставление| |     | |
|   |льгот     | |налоговых льгот | |     | |
|   |          | |при наличии     | |     | |
|   |          | |оценки          | |     | |
|   |          | |эффективности   | |     | |
|   |          | |предоставляемы- | |     | |
|   |          | |х               | |     | |
|   |          | |(предоставленны | |     | |
|   |          | |х) налоговых    | |     | |
|   |          | |льгот (в том    | |     | |
|   |          | |числе в виде    | |     | |
|   |          | |установления    | |     | |
|   |          | |ставки налога   | |     | |
|   |          | |меньше          | |     | |
|   |          | |максимального   | |     | |
|   |          | |уровня).        | |     | |
|   |          | |Непредоставлен- | |     | |
|   |          | |ие льгот        | |     | |
|   |          | |приравнивается  | |     | |
|   |          | |к минимальному  | |     | |
|   |          | |риску           | |     | |
|---+----------+-+----------------+-+-----+-|
|Р34|Действую- | |- наличие сайта | |     | |
|   |щий       | |администрации   | |0,350| |
|   |официаль- | |муниципального  | |     | |
|   |ный сайт  | |образования с   | |     | |
|   |администр-| |разделом        | |     | |
|   |ации      | |финансового     | |     | |
|   |муниципа- | |органа;         | |0,350| |
|   |льного    | |- размещение на | |     | |
|   |образован-| |сайте           | |     | |
|   |ия с      | |нормативных     | |     | |
|   |разделом  | |актов о бюджете | |     | |
|   |финансов- | |муниципального  | |     | |
|   |ого       | |образования,    | |     | |
|   |органа    | |нормативных     | |     | |
|   |          | |правовых актов, | |     | |
|   |          | |регулирующих    | |0,400| |
|   |          | |бюджетные и     | |     | |
|   |          | |налоговые       | |     | |
|   |          | |отношения,      | |     | |
|   |          | |ежемесячных     | |     | |
|   |          | |отчетов об      | |0,400| |
|   |          | |исполнении      | |     | |
|   |          | |бюджета;        | |     | |
|   |          | |- размещение на | |     | |
|   |          | |сайте           | |     | |
|   |          | |информации о    | |     | |
|   |          | |целевых         | |     | |
|   |          | |программах и    | |     | |
|   |          | |фактических     | |     | |
|   |          | |результатах их  | |     | |
|   |          | |реализации;     | |     | |
|   |          | |- размещение на | |     | |
|   |          | |сайте проектов  | |     | |
|   |          | |нормативных     | |     | |
|   |          | |правовых актов  | |     | |
|   |          | |финансового     | |     | |
|   |          | |органа          | |     | |
|   |          | |муниципального  | |     | |
|   |          | |образования в   | |     | |
|   |          | |соответствии с  | |     | |
|   |          | |порядком        | |     | |
|   |          | |проведения      | |     | |
|   |          | |независимой     | |     | |
|   |          | |антикоррупцион- | |     | |
|   |          | |ной экспертизы  | |     | |
---------------------------------------------|-----+----------------------------+-----------------------------------------------------------------+-----------------------------------------+-------------------------+------------+--------------------------------------|
| P35 |Повышение квалификации      |                                                                 |- установление муниципальным правовым    |                         |   0,250    |в условиях реформирования финансов    |
|     |муниципальных служащих на   |                                                                 |актом муниципального образования порядка |                         |            |области возникает необходимость в     |
|     |регулярной основе           |                                                                 |проведения курсов повышения              |                         |            |организации постоянного учета новых   |
|     |                            |                                                                 |квалификации работников органов местного |                         |            |положений бюджетного законодательства |
|     |                            |                                                                 |самоуправления;                          |                         |            |для применения в работе органами      |
|     |                            |                                                                 |                                         |                         |            |местного самоуправления. Отсутствие   |
|     |                            |                                                                 |                                         |                         |            |регулярных курсов повышения           |