The budget process is being determined. The budgetary process in the Russian Federation. The budget process and the powers of its participants

5. The budgetary process in the Russian Federation.

Budgeting process. Participants in the budget process and their powers. Fundamentals of drafting budgets. Information and regulatory framework of the budgetary process. The procedure for consideration and approval of budgets. Execution of budgets. Organization of work on the formation of regional and local budgets. The role of representative and executive authorities in organizing the budget process.

Systems of cash execution of budgets: banking, treasury, mixed. Fundamentals of Budget Execution budgetary system RF. Cash services for the execution of budgets in the Russian Federation. Consolidated budget list. Cash plan.

Budget process - the activity of public authorities, local self-government bodies and participants in the budget process, regulated by the norms of law, in the preparation and consideration of draft budgets, draft budgets of state extra-budgetary funds, approval and execution of budgets and budgets of state extra-budgetary funds, as well as control over their execution.

The stages of the budgeting process are:

preparation and consideration of draft budgets and state extra-budgetary funds;

their approval;

execution and control over their execution.

The budgetary powers of the participants in the budgetary process are determined in relation to each of the participants in the process.

Participants budgetary process, with budgetary powers at the federal level, are:

The President of the Russian Federation (Administration of the President of the Russian Federation) determines the goals of financial policy, signs the federal law on the budget for the next year, and has the right to "veto" financial legislation adopted by the Federal Assembly of the Russian Federation.

The Federal Assembly of the Russian Federation establishes taxes, fees, non-tax payments, approves the federal budget, adopts financial legislation (the RF BC, RF Tax Code), etc.

The government of the Russian Federation develops the federal budget, acts as a coordinating center for financial management.

The Ministry of Finance of Russia has the following budgetary powers: draws up a draft federal budget and submits it to the Government of the Russian Federation, takes part in the development of projects with the budget of state extra-budgetary funds; establishes the procedure for maintaining the consolidated budget list of the federal budget; draws up and maintains a consolidated budget list of the federal budget and submits it to the Federal Treasury; submit to the Federal Treasury the limits of budgetary obligations for the main administrators of the federal budget funds; develops a forecast of the consolidated budget of the Russian Federation, etc.

The Federal Treasury has the following budgetary powers: distributes revenues and other receipts between the budgets of the RF budgetary system in accordance with the standards established by the RF BC; opens an account with the Bank of Russia and credit institutions for accounting for federal budget funds and other funds provided for by the legislation of the Russian Federation; establishes the procedure for cash services for the execution of budgets of the budgetary system of the Russian Federation; keeps records of operations on cash execution of the federal budget, draws up and submits to the Ministry of Finance of Russia reports on cash execution of the federal budget in accordance with the legislation of the Russian Federation, etc.

The Federal Tax Service and the Federal Customs Service exercise control over the correctness of the calculation, completeness and timeliness of tax payments, customs revenues, fees and other payments to the budgetary funds.

Currently, two models of budgetary process management are widely used: cost management and results management.

Within the framework of "cost management", the budget is mainly formed by indexing the existing costs with a detailed breakdown of them on articles budget classification... Subject to strict budget constraints, this approach ensures the balance of the budget, group of companies and the implementation of budgetary projects. At the same time, the expected results of budget expenditures are not substantiated, and the management of the budget is reduced mainly to monitoring compliance with the actual targets.

Within the framework of the results management concept, the budget is formed based on the goals and planned results of public policy. Budget allocations have a clear "link" to the functions (services, types of activities), when planning them, pay special attention to the substantiation of the final results within the framework of the budget n * gram. The independence and responsibility of administrators is expanding budget funds: long-term transitional allocation limits are established with their annual adjustments within the framework of the urgent financial plan; the total amount of appropriations for the implementation of certain functions and programs is formed, the details of the directions of use of which are carried out by the administrators of budgetary funds; incentives are created to optimize the use of resources; priority is given to internal control; responsibility for making decisions is delegated to lower levels. Monitoring and subsequent external audit of finances and performance are being carried out. Assessment of the activities of administrators of budgetary funds is carried out and the results achieved

Fundamentals of drafting budgets (includes the information and regulatory framework for the budgetary process).

Compilation stage - at this stage, the budget for the first time appears as a unified financial plan of the corresponding territorial entity (assigned to the executive authorities).

Drafting the budget is based on 2 types of documents:

Political documents (Budget message of the President (sent to the Federal Assembly for later in March, but as a rule this does not happen - in May or June, for which the President has no responsibility!), Heads of Administrations of the region or municipalities) + main directions of budget and tax policy

Economic documents (forecast of social-ec development, medium-term financial plan, consolidated financial balance, long-term targeted programs, etc.)

Officially, budgeting begins with the President's Budgetary Software Russian Federation The Federal Assembly but the next financial year, although in fact this happens earlier. 11 the message defines the main directions budgetary policy Russian Federation for the next three years.

The draft federal law on the budget for the next financial year and the planned period must be submitted by the Government of the Russian Federation to the State Duma by August 26 of the year preceding the planned one.

The procedure for consideration and approval of budgets.

The BC RF regulates in detail the process of consideration and approval of the FB, as for the regional and local levels, these norms are contained in the legal regulations of the corresponding levels.

The budget is considered and approved by the representative bodies on the basis of the draft budget. It is also accompanied by the main directions of budgetary tax policy, forecast of the socio-economic development of the territory, an explanatory note to the draft budget, etc. At other levels it is similar.

The draft budget law is considered in several readings, for which deadlines are set, and all stages of the passage of the draft budget in parliament are scheduled by dates.

Procedure for Considering a Draft Federal Law on the Federal Budget

For the federal budget:

1-reading 20 days from the date of submission of the draft to the Duma. Subject - the concept of the budget, the forecast of the socio-economic development of the Russian Federation, including the forecasted volume of gross domestic product and the inflation rate specified in the federal law on the federal budget, and the main directions of budgetary and tax policy + total expenditures and revenues, deficit, upper debt limit, norms of income distribution between RF BS levels.

ADDITIONAL: The Duma make a decision on the adoption or rejection of the budget. If accepted, the main characteristics of the federal budget are considered approved. After that, the Duma has no right to increase revenues and budget deficits without a positive conclusion from the Government. If the project is rejected, 3 options arise:

1. The project is returned to the Government for revision.

2.Transferred to the conciliation commission to clarify the characteristics

3.The question of no confidence in the government is raised

If, following the completion of the revision or the work of the commission, the budget is rejected again, the question of no confidence in the Government is automatically raised

Based on the results of the consideration, the Duma adopted a resolution on the adoption of the budget in the first reading.

Second reading 25 days after the first. Subject: annexes to the federal budget establishing: GAIs, GAIFs, a program for the distribution of interbudgetary transfers, budget allocations for budget classification codes, a borrowing program of the Russian Federation (external, internal), a program of state guarantees of the Russian Federation, etc.

The third reading is 10 days from the day of the second. The departmental structure of budget expenditures is approved. The adopted law is sent to the Federation Council within 5 days.

The draft federal law on the federal budget for the next financial year is considered by the Federation Council of the Federal Assembly of the Russian Federation and sent for signature to the President of the Russian Federation

Execution of budgets.

The main task of the budget execution stage - ensuring full and timely receipt of taxes and other obligatory payments, as well as financing activities within the amounts approved by the budget.

In the process of budget execution, legislative (representative) and executive authorities at all levels, as well as local self-government bodies, adjust budget assignments due to the volatility of the exchange rate and the unevenness of budget revenues. At the stage of budget execution, control over the targeted use of budgetary funds allocated to relevant enterprises, organizations and institutions is carried out.

Direct work on the execution of the corresponding budget is carried out by the Ministry of Finance of the Russian Federation, its divisions and bodies, the tax service, the FCS, financial departments of the executive authorities of the constituent entities of the Russian Federation or local governments. Organization of execution of state budgets of all levels and off-budget funds is entrusted to the system of treasury bodies. The Treasury carries out cash execution of the budget.

The budget is executed separately for income and expenses. In terms of revenues, the budget is executed by the Federal Tax Service, FCS. In terms of expenditures, the budget is executed by participants in budgetary legal relations, represented by the main administrator of budget funds, administrators of budget funds, recipients of budget funds. The manager of budgetary funds is a state authority or local self-government body that has the right to distribute budget funds to subordinate recipients of budget funds.

The execution of the budget of any level is carried out on the basis of the budget list, which necessarily reflects all changes related to the execution of the budget. Based on the law on the budget and the consolidated budget list, the budget executing body is obliged to spend the funds of the corresponding budget within a certain period.

Drafting, external review, review and approval of budgetary reporting.

The budgeting process ends with the preparation, verification, review and approval of budgetary reporting. The "reporting" stage of the budget process consists of four stages: a) preparation of budget reporting; b) external review of budget reporting; c) consideration of budget reporting; d) approval of budget reporting.

The budget reporting at all levels of the budgetary system of the Russian Federation includes five documents:

1) a report on budget execution;

2) balance of budget execution;

3) report on financial results of activities;

4) a statement of cash flows;

5) an explanatory note.

Budgetary processcc is an element of budget planning, which is the activity of government bodies regulated by law for the preparation, consideration, approval and execution of regional and local budgets.

The budgetary law of the Russian Federation is a set of financial and legal norms that consolidate the structure of the budgetary structure and the budgetary system of Russia, the procedure for the formation of budgetary revenues and a list of expenses, regulate the budgetary process, determine the procedure for the formation and use of state budgetary and extra-budgetary funds for the purpose of financial support of social and economic development of the country and strengthening of the state's defense capability.

The budgetary process in the Russian Federation is regulated by: (1) the Budget Code of the Russian Federation; (2) the relevant law of the subject of the Federation (for example, the Law of St. Petersburg of December 27, 1995 No. 155-26 "On the basics of the budgetary process in St. Petersburg"); (3) the relevant legal regulations of the local government.

The budgetary process is regulated by the Law of the Russian Federation "On the Fundamentals of the Budgetary Structure and Budgetary Process in the Russian Federation", decisions of the state representative bodies of power of the constituent entities of the Federation, the Rules on the procedure for drawing up and executing the budget issued by the Ministry of Finance of the Russian Federation on the basis of budgetary legislation

The Budget Code of the Russian Federation, which is the basic document regulating budgetary activities, identifies the following stages of the budgetary process:

Stages of the budget process

Drafting a budget

Review and approval of the budget

Budget execution

Drawing up a report on budget execution and its approval

Each stage has its own purpose, all of them must be observed and completed within the time frame specified by law. The opening of budgetary appropriations is carried out by the financial authorities only after the approval of the corresponding budget, which forms the basis for budget execution. At all stages of the budgetary process, financial control and audit and assessment of the effectiveness of the use of budget funds are carried out.

In addition to the stages of the budgetary process, the Budget Code of the Russian Federation defines the procedure for exercising state and municipal control over budget execution, and also prescribes measures and procedures for liability for violation of the budgetary legislation of the Russian Federation.

The activities of state bodies from the beginning of the preparation of the budget to the approval of the report on its implementation lasts about 3.5 years. This period is called the budget cycle.

The organization of the budget process is based on the general principles of the organization of the budget system.

The budgetary process implies a certain order and sequence of entry into budgetary relations of various entities that are participants in these relations, according to their functional purpose, tasks and budgetary powers assigned to them. The system of bodies with budgetary powers includes financial bodies, monetary authorities, and state (municipal) financial control bodies. The body of monetary regulation is the Bank of Russia.

The bodies of state or municipal financial control are: the Accounts Chamber of the Russian Federation, control and financial executive bodies, control bodies of the legislative (representative) bodies of the constituent entities of the Russian Federation and representative bodies of local self-government.

The constituent entities of the Russian Federation, in order to implement budgetary policy, create financial bodies and financial control bodies in accordance with their own legislation. For the purpose of servicing the local budget and managing its funds, municipalities create municipal treasuries and (or) other financial bodies (positions) in accordance with their charter and the legislation of the Russian Federation.

The participants in the budget process are : (a) President of the Russian Federation; (b) bodies of legislative (representative) power; (c) executive authorities (senior officials of the constituent entities of the Russian Federation, heads of local self-government, financial authorities, bodies collecting budget revenues, other authorized bodies; (d) monetary authorities; (e) state and municipal financial control bodies; (f) the main administrators and administrators of budgetary funds; (g) other bodies, which are entrusted with budgetary, tax and other powers by the legislation of the Russian Federation and its subjects.

Participants in the budgetary process are also budgetary institutions, state and municipal unitary enterprises, other recipients of budgetary funds, as well as credit organizations that carry out certain operations with budgetary funds.

The Ministry of Finance of the Russian Federation is vested with special budgetary powers, which:

draws up a draft federal budget and submits it to the Government of the Russian Federation, and also takes part in the development of draft budgets of state extra-budgetary funds;

provides methodological guidance in the field of drafting the federal budget and its implementation;

develops, on behalf of the Government of the Russian Federation, the Program of State Internal Borrowings of the Russian Federation, the conditions for the issue and placement of government loans, acts as an issuer of government securities, registers the issue of government securities of the constituent entities of the Russian Federation and municipal securities;

*■ carries out on behalf of the Government of the Russian Federation cooperation with international financial organizations;

develops, on behalf of the Government of the Russian Federation, the Program of State External Borrowings of the Russian Federation, organizes work to attract foreign credit resources, develops a program for providing guarantees of the Government of the Russian Federation for attracting foreign loans by third parties and determines the procedure for providing such guarantees;

* provides, on behalf of the Government of the Russian Federation, on behalf of the Russian Federation, state guarantees to all subjects, municipalities and legal entities;

checks the financial condition of recipients of budget funds, including recipients of budget loans, budget loans and government guarantees, budget investments;

registers the issue of loans of the constituent entities of the Russian Federation, municipalities, state unitary enterprises and federal state enterprises;

keeps state books (registers) of internal and external debt of the Russian Federation;

manages the state debt of the Russian Federation;

organizes the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the case of the conclusion of the relevant budgetary agreements;

executes the federal budget;

carries out preliminary and current control over the execution of the federal budget, as well as the budgets of the constituent entities of the Russian Federation and local budgets in the event of the conclusion of the relevant budget agreements;

prepares a report on the execution of the said budgets in the event of the conclusion of the relevant budget agreements;

prepares a report on the execution of the consolidated budget of the Russian Federation;

submits a report on the execution of the federal budget to the Government of the Russian Federation;

establishes the procedure for accounting and reporting on the execution of budgets of all levels of the budgetary system of the Russian Federation, cost estimates of budgetary institutions, establishes forms of accounting and reporting on the execution of budgets of all levels;

opens personal accounts of chief administrators, administrators of budgetary funds, budgetary institutions, as well as budgetary accounts of recipients of budgetary funds;

has the right to demand from the chief administrators, administrators and recipients of budget funds to submit reports on the use of federal budget funds and other information related to the receipt, transfer, crediting and use of federal budget funds;

receive information from credit institutions about operations with budgetary funds and funds of state extra-budgetary funds;

suspends operations on personal accounts of the main administrators, administrators and recipients of federal budget funds.

The Federal Treasury is especially responsible for the organization and direct execution of the budget process. It is responsible for: (a) the correct execution of the federal budget, the maintenance of accounts and the management of budget funds; (b) financing costs associated with the provision of budget loans, budget investments, government guarantees in violation of the procedure established by the Budget Code of the Russian Federation; (c) completeness and timeliness of the transfer of budget funds to recipients; (d) the timeliness of crediting budget funds to the recipients' accounts; (e) timeliness of submission of reports and other information related to budget execution; (f) financing of expenses not included in the budget list; (g) financing expenditures in excess of the approved limits of budget obligations; (h) exercising control over the observance of the budgetary legislation of the Russian Federation by the main managers, administrators and recipients of budgetary funds, credit institutions; (i) execution of the orders of the Accounts Chamber of the Russian Federation and decisions of acts of judicial authorities on compensation for damage caused by financial authorities to recipients of budget funds.

The development of budgets at any level is an extremely complex procedure, including its preparation, consideration, approval, the actual execution, as well as control over execution, which is called the budget process.

Budgetary process is the activity of state authorities, local self-government bodies and participants in the budgetary process, regulated by the norms of law, in the preparation and consideration of draft budgets, draft budgets of state extra-budgetary funds, as well as control over their implementation. one

The first stage of the budget process is its compilation by the executive authorities.

The preparation of the budget is preceded by the development of plans-forecasts for the development of territories and target programs, on the basis of which the consolidated financial balance of the state in the territory of Russia (SFB) is created. In monetary form, it expresses the socio-economic development of the country, allows you to more fully analyze the movement of the value of the social product and national income, take into account the volume and directions of use of financial resources. The SWF expresses the financial program in general terms, while the budget task is its concrete, detailed expression. The SWF helps the executive authorities determine budget revenues and work out its expenditures line by line. The direct work on drawing up the draft budget is carried out by the Ministry of Finance of the Russian Federation, as well as by the tax and customs authorities. In this case, various methods are used: the method of economic analysis, which allows, based on the analysis of budget execution for last year establish the reasons for the deviations and adjust the projected budget accordingly; a normative method that determines the rates of all expense items in the total budget; an extrapolation method that determines budget indicators based on their dynamics over previous years. The received data are communicated by the higher executive bodies directly to the lower or executive bodies of power within the established time frame, ensuring the approval of the budget before the beginning of the financial year.

The drafted and approved draft of the federal budget of the Russian Federation is submitted by the Government of the Russian Federation to the State Duma for consideration by September 1. Together with it, a number of documents are sent, reflecting forecasts of the country's socio-economic development for the coming period, directions of budgetary and tax policy, federal target programs, etc. At the same time, draft federal laws on the budgets of state extra-budgetary funds are submitted to the State Duma.

The next stage of the budget process is its review and approval. in legislative bodies: the Federal Assembly (Parliament) of the Russian Federation, representative bodies of the subjects of the Federation and local self-government bodies. The draft federal budget and related documents are sent to the Committee on Budget, Taxes, Banks and Finance State Duma for the adoption of the budget for consideration by the State Duma. All materials are transferred to the President of the Russian Federation, the Federation Council, the Duma committees and to the Accounts Chamber. Having received the conclusions from the committees, the State Duma begins consideration of the budget in several readings. According to the Constitution, the budget adopted by the State Duma shall be submitted to the Federation Council for consideration within five days. If it is rejected by the Federal Assembly, the budget is submitted to the State Duma for a second vote and is considered adopted if at least 2/3 of the total number of deputies voted for it during the second vote (Article 105 of the Constitution of the Russian Federation). The adopted Federal Law on the Budget is sent to the President of the Russian Federation for signing within five days. After that, the direct execution of the budget begins, organized by the Cabinet of Ministers of the Russian Federation in agreement with the lower executive bodies.

Below, the formation of the federal budget is set out in accordance with the provisions of the Budget Code RF.

Based on the results of work on the formation of a consolidated federal budget, the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, with the involvement of other ministries and departments, are preparing Budget message of the President of the Russian Federation.If necessary, the President of the Russian Federation makes certain amendments to this document. The President of the Russian Federation speaks with the Budget Address for the next financial year in the Federal Assembly of the Russian Federation and sends it for publication in the press. The budget message includes:

Key indicators of the socio-economic development of the Russian Federation for the planned year and the medium term;

Consolidated financial balance for the whole territory of the Russian Federation;

The main directions of budgetary and tax policy;

The draft of the consolidated budget of the Russian Federation;

Federal budget draft;

Evaluation of the results of the execution of the federal and consolidated budgets of the Russian Federation for last year and the elapsed period of the year preceding the planned one;

Other indicators, provisions characterizing the strategy and volumes of the federal budget for the next year.

This stage of passing the federal budget is far from formal, “representative” in nature, as it might seem at first glance. The most important financial document of the country - the budget - is submitted for consideration by the deputies of the Federal Assembly of the Russian Federation by the first person of the state. This gives the content of the Budget Address a special significance, testifies to the fact that the proclaimed concept of the country's economic development is approved by the President and guaranteed by him.

Let's consider the main stages of the formation, consideration, approval and execution of the federal budget.

Formation processthe federal budget begins with the Decree of the President of the Russian Federation “On the Formation of the Federal Budget of the Russian Federation and Relations with the Budgets of the Subjects of the Federation for ... a Year”, which regulates the fundamental provisions of the financial and budgetary policy; peculiarities of the budget structure for the next year; organization of relationships with territories and other positions. The next document is the decree of the Government of the Russian Federation "On the development of a forecast of the socio-economic development of the Russian Federation and the draft federal budget for ... a year."

The formation of the federal budget is organized and carried out by the Government of the Russian Federation,which by its resolution instructs the Ministry of Economy of the Russian Federation to organize the development of a forecast of the socio-economic development of the Russian Federation for the planned year and to refine the forecast of the socio-economic development of the Russian Federation.

Ministry of Finance of the Russian Federationon behalf of the Government of the Russian Federation, organizes the development of the federal budget for the planned year and projections of the main expenses of the federal budget.

Ministry of Economy of the Russian Federation withthe participation of the RF Ministry of Finance and other ministries. The State Committee on Statistics, the Central Bank of the Russian Federation, within ten days after the decree of the Government of the Russian Federation, submits to the Government the main parameters of the functioning of the country's economy in the planned year:

Macroeconomic indicators characterizing the state of the economy;

Financial and economic stabilization measures;

Other indicators and materials to clarify the forecast of the socio-economic development of the Russian Federation.

The draft federal law on the federal budget for the next financial year, together with those specified in Art. 192 of the Budget Code of the Russian Federation by documents shall be submitted to the State Duma of the Russian Federation no later than August 15 of the current year (By October 1, the Government and the Bank of Russia shall submit to the State Duma additional materials specified in Art. 193 of the BC RF). The State Duma Council (during the parliamentary holidays - its Chairperson) sends the draft to the State Duma Committee on Budget to prepare an opinion on the formal compliance of the submitted documents with the requirements of the law, after which the draft is sent to the Federation Council, State Duma committees, and other subjects of legislative initiative for comments and suggestions and to the Accounts Chamber of the Russian Federation for a conclusion. The State Duma is considering the draft budget in four readings.

In the first reading: The State Duma discusses the concept and forecast of the socio-economic development of the Russian Federation, the main directions of budgetary and tax policy, the basic principles and calculations on the relationship of the federal budget with the budgets of the constituent entities of the Russian Federation, the draft program of external borrowing of the Russian Federation in terms of sources of external financing to cover the federal budget deficit, as well as the main budget characteristics. The State Duma hears the report of the Government of the Russian Federation, the Budget Committee and the specialized committee responsible for the consideration of the draft budget, the report of the Chairman of the Accounts Chamber and decides on the adoption or rejection of the draft. In case of rejection of the draft, the State Duma may transfer the project to the conciliation commission (consisting of representatives of the State Duma, the Federation Council and the Government of the Russian Federation), return the project to the Government for revision or raise the issue of confidence in the Government of the Russian Federation (in the latter case, a new draft budget is prepared and submits to the State Duma a new composition of the Government RF). When the project is transferred to the conciliation commission, it develops an agreed version of the main characteristics of the budget, after which the project is again submitted for consideration in the first reading in the State Duma. Based on the results of consideration of the draft in the first reading, a resolution of the State Duma is adopted on the adoption of the draft law on the federal budget in the first reading.

Second readingThe State Duma approves the federal budget expenditures by sections of the functional classification within the total volume of federal budget expenditures approved in the first reading, and the size of the Federal background of financial support for the constituent entities of the Russian Federation. If the State Duma rejects the draft federal law on the federal budget for the next financial year in the second reading, it submits the said draft law to the conciliation commission.

In the third readingThe State Duma considers the federal budget expenditures by subsections of the functional classification, the distribution of funds from the Fund for Federal Support of the Subjects of the Russian Federation by the constituent entities of the Russian Federation, expenditures on federal targeted programs, the Federal Targeted Investment Program within the limits of expenditures approved in the second reading; a list of protected items of the federal budget, the Program of State Foreign Borrowings of the Russian Federation, the program for providing guarantees to the Government of the Russian Federation, programs for providing federal budget funds on a repayable basis for each type of expenditure, the program of state external borrowings of the Russian Federation.

In the fourth readingThe State Duma considers the draft federal law "On the federal budget for ... a year" within 10 days from the date of the adoption of the draft law in the third reading. In the fourth reading, the text of the bill is considered as a whole.

Federal law adopted by the State Duma"On the federal budget for ... a year" in accordance with Art. 105 of the Constitution of the Russian Federation within 5 days from the date of its adoption transferred to the Federation Council,where it is considered in the manner prescribed by the Constitution of the Russian Federation.

Consideration of the Federal Law "On the federal budget for ... a year" by the President of the Russian Federation is carried out in accordance with Art. 107 of the Constitution of the Russian Federation. The law comes into force after it is signed by the President of the Russian Federation and from the day of its official publication in the media.

As a rule, the very first article of the law the total amount of expenses and income is approvedfederal budget. The maximum size of the federal budget deficit for the next year is established: in total; as a percentage of gross domestic product; as a percentage of federal budget expenditures; internal and external sources of financing the deficit.

A number of articles of the law regulate Income and expenseseach of budgetary trust funds.

Installed upper limit of public domestic and foreign debtOf the Russian Federation on January 1 of the year following the planned one. Approved list of protected expense itemsthe federal budget, subject to mandatory financing in full. The procedure for sequestering the expenditure side of the federal budget, conditions and legislative basis for its introduction can be established.

The functions of the Accounts Chamber are regulatedOf the Russian Federation in the execution of the federal budget.

The goals, sources of formation and the procedure for spending funds are established Development budget,sanctions for their misuse.

A number of other provisions are being established that regulate the execution of the federal budget in the planned year.

When, if federal law"On the federal budget for ... a year" did not come into force until January 1the planned year, the Government of the Russian Federation has the right to spend budgetary funds in the relevant sections, subsections, types and subject items of the functional and departmental classification of federal budget expenditures on a monthly basis in the amount of one twelfth of the amounts actually incurred for current expenditures for the previous year. Providing financial assistance to the constituent entities of the Russian Federation from the Federal Fund financial support constituent entities of the Russian Federation are made in shares approved by the relevant article of the Federal Law “On the Federal Budget” for the year preceding the planned one.

The execution of the budget begins after its approval by the legislative (representative) authorities. This stage of the budgetary process is aimed at fulfilling the revenue and expenditure parts of the budgets: federal, territorial, local (local government bodies). In the process of budget execution, the executive authorities can make changes within the approved allocations for articles of the functional budget classification for each direction of spending.

The most important tasks of budget execution are to ensure full and timely receipt of taxes and other payments, as well as income in general and for each source, financing activities within the approved budget amounts during the financial year for which the budget was approved. In the execution of the budget, an important place belongs to the correct and economically justified distribution of all types of payments and appropriations of the approved budget, carried out according to the budget list of income and expenses - the main operational plan for the distribution of income and expenses by divisions of the budget classification in the form of a quarterly breakdown and in the context of administrators of budget allocations.

The amount of excess revenues over expenditures in the execution of the budget, resulting from the receipt of additional revenues or savings in expenditures, is credited to the relevant budget and is not subject to withdrawal. Such amounts are called free budgetary funds.The decision on their use is taken by the relevant legislative (representative) authority at the suggestion of the relevant executive authority. Free budget funds can be spent only on condition of ensuring financing of planned expenditures and crediting funds received from the use of free budget funds to your budget.

Free budget funds by decision of the legislative (representative) authority can be:

Aimed at implementing various socio-economic programs;

Invested in shares and other securities; provided in the form of interest-bearing and interest-free budget loans.

Losses in income and unnecessary expenses are not compensated from the higher budget, unless the losses are caused by changes in the current legislation.

Simultaneously with the approval of the budget for the next financial year, amount of circulating cashat the beginning of the next fiscal year. The amount of working cash is a kind of reserve intended to finance temporary cash gaps. During the year, circulating cash can be spent to finance temporary cash gaps, but it must be restored by the beginning of the new year in the approved amount.

The main principle of budget execution is the principle of the unity of the cash desk. It provides for the transfer of all incoming income and borrowing funds to a single budget account and the implementation of all envisaged expenses and payments from a single budget account. Cash execution of the budget is carried out by the institutions of the banks in which the accounts of the corresponding budget are opened.

In order to conduct the state budget policy, efficiently manage revenues and expenditures in the process of executing the federal budget of the Russian Federation, increase the efficiency in financing state programs, strengthen control over the receipt, targeted and economical use of public funds in accordance with the Decree of the President of the Russian Federation of 08.12.92, No. 1556 was in principle, and the Decree of the Government of Russia dated August 27, 1993, No. 864, organizationally resolved the issue of creating a federal treasury within the Ministry of Finance of the Russian Federation.

The treasury system for executing the budgets of the constituent entities of the Russian Federation and local budgets is one of the important areas for improving the budget process. The transition from the banking to the treasury system of budget execution is due to the development of market processes in the Russian economy, accompanied by the formation of a scattered mass of commercial banks. The Central Bank of the Russian Federation, focusing its efforts on issues of monetary circulation, significantly lowered the priority of budget execution issues. Banking accounting of budget funds was seriously weakened, and local commercial banks were removed from control over the use of budget funds.

Along with this, the legislative consolidation of the independence of budgets within the framework of the unified budgetary system of Russia freed local financial authorities from mandatory control over the correctness and targeted use of federal budget funds. In the area of \u200b\u200bfederal budget execution in terms of revenues, the existing order was characterized not only by low efficiency in transferring revenues to the federal budget accounts, long delays, incompleteness and discrepancies in the information provided by the Central Bank, but also by discrepancies in the distribution of incoming revenues between the federal budget and budgets of other levels.

In the sphere of federal budget expenditures, the current system up to now bore the imprint of an extremely centralized directive economy, since it allowed them to be fixed only at the stage of payment, i.e. when the opportunity to maneuver public financial resources has been practically lost. The accounting of budgetary funds in banks did not allow promptly receiving information about cash expenditures and transferring these funds to their intended purpose, which means that they could effectively control these operations. Due to the separate accounting of ruble and currency positions, the principle of cash unity of the budget was violated.

The most important element of the budget process is the economic analysis of budget indicators: their validity, structure, dynamics, and other parameters. The analysis is carried out at all stages of the budget process - during the formation, consideration, approval and execution of the budget. It is carried out by the financial and tax authorities; departments; federal treasury bodies; regulatory authorities; deputy corps; financial services of economic structures, etc.

8.3. Review and approval of the budget

The government of the Russian Federation, the authorities of the constituent entities of the Russian Federation and local self-government submits the revised draft budget to the appropriate representative body. For all financial issues and for work with the budget, in particular, the representative authorities of different levels form special committees and commissions.

Consideration and approval of federal lawabout the federal budget.INThe State Duma created the State Duma Committee on Budget and Taxes; in the Federation Council - the Federation Council Committee on the budget, tax policy, financial, currency and customs regulation, banking. These committees consider budget proposals from other committees and commissions of the chambers of the Federal Assembly. The commissions and chambers conduct an article-by-article review of the submitted budget, issue a summary opinion on it and submit it to the State Duma for consideration.

The Central Bank of the Russian Federation submits to the State Duma a draft of the main directions of monetary policy for the next year, agreed with the Government of the Russian Federation.

The Government of the Russian Federation submits to the State Duma for consideration a draft law on the federal budget for the next financial year no later than August 15 of the current year. In case of disagreement on the draft budget, the authorities at different levels form a conciliation commission. The results of its work must be brought to the attention of the relevant representative authorities in a timely manner. The final decision is taken by the relevant superior body of representative power.

The State Duma is considering the draft law on the federal budget in several readings. This is the traditional approach for all democracies. Prior to consideration of the draft federal law on the budget in the first reading, the committees and commissions of the Duma shall submit to the Duma Committee on Budget and Taxes their opinions on this draft law, on the basis of which the said Committee prepares an opinion on the draft budget and submits it to the Duma for consideration.

IN first readingdeputies discuss its concept and forecast of the socio-economic development of the Russian Federation for the next year, the main directions of budget and tax policy, basic principles and calculations on the relationship between the federal budget and the budgets of the constituent entities of the Russian Federation, the draft program of state external borrowing of the Russian Federation in terms of sources of external financing of the federal budget deficit, and main characteristicsfederal budget sticks,which include: federal budget revenues by groups, subgroups and items of classification of RF budget revenues; distribution of federal taxes and fees between the budgets of the constituent entities of the Russian Federation; federal budget deficit and sources of its coverage; total expenses. The committees of the State Duma prepare and send to the Budget Committee opinions on the said draft law and proposals on the adoption or rejection of the said draft law.

If the draft federal law on the budget is rejected in the first reading, the State Duma may either submit the draft law to a conciliator.

a new commission, consisting of representatives of the Duma, the Federation Council and the Government of the Russian Federation, to clarify the main characteristics of the federal budget, either return it to the Government of the Russian Federation for revision, or raise the issue of confidence in the Government of the Russian Federation. In the event that the draft federal budget is submitted to the conciliation commission, it develops an agreed version of the main characteristics of the federal budget for the next year and submits the draft law on the federal budget to the State Duma again in the first reading.

The decision of the conciliation commission is adopted by a separate vote of its members from the State Duma, the Federation Council, and the Government of the Russian Federation. A decision is considered adopted by a party if the majority of representatives of this party present at the meeting of the conciliation commission voted for it. The voting results of each party are taken for one vote. A decision is considered agreed if it is supported by three parties. A decision against which at least one party objects is considered inconsistent.

Based on the results of consideration in the first reading of the draft law on the federal budget, a resolution of the State Duma is adopted on the adoption in the first reading of the draft federal law on the federal budget.

If the State Duma does not make a decision on the results of the work of the conciliation commission, the draft law on the federal budget is considered rejected. Repeated rejection of the draft federal budget is possible only if the State Duma raises the question of confidence in the Government of the Russian Federation. If the federal budget for the next financial year is returned for revision to the Government of the Russian Federation, then it is finalized within 20 days, taking into account the proposals and recommendations set forth in the conclusions of the committees on budget and economic policy, a revised law is introduced: a draft for reconsideration of the Duma in a nerve reading ... If the said bill is reintroduced, the State Duma shall consider it in the first reading within 10 days from the date of reintroduction.

If the Government of the Russian Federation resigns due to the rejection of the draft law on the federal budget, the newly formed Government of the Russian Federation shall submit a new version of the draft law on the federal budget for the next financial year no later than 30 days after its formation.

When the State Duma is considering a draft law on the federal budget in second readingapproves the federal budget expenditures by sections of the functional classification of RF budget expenditures within the total volume of the federal budget approved in the first reading, and the size Federal Fund financial support of the constituent entities of the Russian Federation. The State Duma considers in the second reading the law on the budget within 15 days from the date of its adoption in the first reading.

It is in the second reading that the Duma sends to the executive and representative authorities of the constituent entities of the Federation information on the distribution of revenues from federal taxes and fees between the budgets of the Russian Federation, approved at the first reading, as well as on the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation and the distribution of its funds, approved in the second reading. reading. If the budget is rejected on the second reading, it is submitted to the conciliation commission.

When considering a draft federal law on the federal budget for the next year in third readingapproves federal budget expenditures by subsections of the functional classification of RF budget expenditures and the main administrators of federal budget funds for all four levels of the functional classification of RF budget expenditures. The distribution of funds from the Federal Fund for Financial Support for All

subjects of the Russian Federation, the cost of financing federal targeted programs, etc. Subjects of the right of legislative initiative send their amendments for the third reading to the Duma Committee on Budget. The State Duma considers the draft law on the budget in the third reading within 25 days from the date of the adoption of the said draft law in the second reading.

Amendments to the distribution of funds from the Federal Fund for Financial Support of the Subjects of the Federation must be considered in advance by the Committee on Budget, Tax Policy, Financial, Currency and Customs Regulation of Banking Activities of the Federation Council.

Then the State Duma considers the draft law on the federal budget. in fourth readingwithin 15 days from the date of adoption of the specified bill in the third reading. At this stage of consideration of the draft budget, the draft law is voted on as a whole and no amendments are allowed to it. The law on the federal budget adopted by the Duma for the next year is submitted for consideration to the Federation Council within five days after its adoption.

Consideration of the federal law on the federal budget in the Fe Councilderation.The Federation Council considers the federal law on the federal budget for the next financial year within 14 days from the date of its submission by the State Duma; the law is voted on for approval as a whole. A law approved by the Federation Council is sent to the President of the Russian Federation within five days for signing and promulgation.

If a federal law is rejected by the Federation Council, it is sent to a conciliation commission. The conciliation commission submits the law on the federal budget for re-consideration by the Duma within 10 days. The State Duma is reconsidering the budget law in one reading.

If the State Duma disagrees with the decision of the Federation Council, the law on the federal budget is considered adopted if, upon the second vote, at least two-thirds of the total number of Duma deputies voted for it.

Secret articles of the federal budget are considered at a closed meeting of the chambers of the Federal Assembly. The procedure for spending the funds of special secret programs is established by the President of the Russian Federation.

If the President of the Russian Federation rejects the law on the federal budget for the next financial year, this law is submitted to the conciliation commission. In this case, a representative of the President of the Russian Federation is included in the conciliation commission.

If the federal law on the federal budget for the next financial year does not enter into force before the beginning of the year (if the Duma does not accept the draft federal law on the federal budget for the next financial year before December 1 of the current year, as well as if the law on the federal budget for the next financial year for other reasons before January 1 of the next year), the Duma may pass a law on financing expenditures from the federal budget in the first quarter of the next financial year. In this case, the federal executive authorities spend the federal budget funds in accordance with the specified federal law.

INThe RF Budget Code also regulates cases of amendments and additions to the federal law on the federal budget. In the event of a change in funding by more than 10% compared to the approved federal budget, the executive authority submits a draft federal law on amendments and additions to the federal law on the federal budget, which is considered in the State Duma again in three readings within 15 days.

If the draft law on amendments and additions is not adopted within the specified period, the Government of the Russian Federation has the right to a proportional reduction in budget expenditures, unless otherwise provided in the budget law.

On the territory of each subject of the Federation and municipal formation the procedure and conditions for the consideration and approval of the budget are established by the representative authorities, which adopt independent regulations on the budget process in the respective territory. Nevertheless, each of these acts must comply with the general principles of the budgetary process and the rules for the preparation, consideration and approval of the federal budget.

8.4. Budget execution

To fulfill the budget means to ensure the full and timely receipt of all revenues provided for in the budget and to provide financing for all planned expenses.

The procedure for budget execution is established by the Government of the Russian Federation in agreement with the authorities of the constituent entity of the Russian Federation and self-government bodies. The execution of the budget is ensured by the Ministry of Finance of the Russian Federation, the entire system of financial management bodies of the Russian Federation. In the process of budget execution, the executive and representative authorities adjust budget assignments taking into account macroeconomic factors, price dynamics and federal budget revenues, monitor the execution of the federal budget and the targeted use of funds allocated from the federal budget.

In the Russian Federation, treasury execution of budgets is established. The treasury bodies are responsible for organizing and executing budgets, managing budget accounts and budgetary funds. In essence, they are cashiers of all administrators and recipients of budget funds and make payments from budget funds on behalf of and on behalf of budgetary institutions.

The budgets of all levels of the budgetary system of the Russian Federation are executed on the basis of the principle of the unity of the cash desk, which provides for the transfer of all income and receipts from sources of financing the budget deficit to a single budget account and the implementation of all envisaged expenses from a single budget account.

Until 1998, the budget was executed through authorized banks, where special budget accounts were opened. But this system did not justify itself, since budget funds were often used by commercial banks in their own interests.

During the execution of the federal budget, it is prohibited to carry out transactions bypassing the system of balance sheet accounts of the Federal Treasury. The right to open and close accounts of the federal budget, determine their regime belongs to the Federal Treasury, the Unified account of the federal budget (a single account of the Federal Treasury) is in the Bank of Russia.

The Federal Treasury accounts with the Bank of Russia and credit institutions are maintained on the basis of agreements. Opening and closing accounts of the federal budget, changing their regime without a corresponding decision of the Federal Treasury is not allowed.

Execution of the budget in terms of revenues provides for: (a) transfer and crediting of budget revenues to a single account of the federal budget; (b) distribution in accordance with the approved budget of federal regulatory taxes;

(c) return of overpaid amounts of income; (d) accounting for federal budget revenues and reporting in accordance with the RF budget classification.

In terms of expenditures, the budget is executed by special entities - participants in budgetary legal relations, called the main manager of budgetary funds, administrators of budgetary funds, recipients of budgetary funds.

The main manager of federal budget funds is a government body of the Russian Federation, which has the right to distribute federal budget funds among subordinate administrators and recipients of budget funds, as determined by the departmental classification of federal budget expenditures. The main manager of budgetary funds of a constituent entity of the Russian Federation, local budget funds is a state authority of a constituent entity of the Russian Federation, a local government body, a budgetary institution that has the right to distribute budgetary funds to subordinate administrators and recipients of budgetary funds of a constituent entity of the Russian Federation, local budget funds. The manager of budgetary funds is a state authority or local self-government body that has the right to distribute budgetary funds to subordinate recipients of budgetary funds. The recipient of budget funds is a budgetary institution or other organization entitled to receive budget funds in accordance with the budget schedule for the corresponding year.

The execution of budgets of all levels is carried out by authorized executive bodies on the basis of the budget list. The budget list is drawn up by the main manager of budget funds for their administrators and recipients on the basis of the approved budget in accordance with the functional and economic classifications of budget expenditures of the Russian Federation with a quarterly breakdown and submitted to the executive authority responsible for budgeting within 10 days from the date of its approval.

Based on the budget lists of the main administrators of budget funds, a consolidated budget list of the federal budget is drawn up. It is drawn up by the Minister of Finance of the Russian Federation within 15 days from the date of the adoption of the federal law on the federal budget and provides for the receipt and expenditure of budgetary funds on a quarterly basis in such a way that the revenues received at certain time intervals can cover the upcoming expenses in these intervals. The approved consolidated budget list of the federal budget is submitted for execution to the Federal Treasury and sent for information to the Federal Assembly and the Accounts Chamber of the Russian Federation.

The budget list is a mandatory document for the practical implementation of the budget for both the constituent entities of the Federation and local governments (municipal authorities).

The Federal Treasury maintains a consolidated register of recipients of federal budget funds and General book Treasury, where all transactions related to the receipt of revenues and receipts from the sources of financing the federal budget deficit to the federal budget, as well as with the authorization and financing of federal budget expenditures are registered.

In order to fully transition to a treasury system for the execution of budgets of all levels, the Federal Law of September 25, 1997 No. 126-FZ "On the financial foundations of local self-government in the Russian Federation", and then in the Budget Code of the Russian Federation enshrines the right of a representative body of local treasury at the expense of the local budget, which will make it possible to more effectively manage the funds of the local treasury and service the local budget.

Work on the execution of budgets of all levels, i.e., the budget (financial) year, ends in the Russian Federation on December 31. Budgetary commitment limits will expire on December 31st. Acceptance of budgetary commitments after December 25 is not allowed. Confirmation of budgetary commitments is to be completed by the Federal Treasury on December 28. Until December 31, inclusive, the Federal Treasury is obliged to pay the accepted and confirmed budgetary obligations. Accounts used for the execution of the federal budget are subject to closure at 24 hours on December 31.

Funds received by budgetary institutions from entrepreneurial activities and not used but as of December 31, are credited in the same amounts to the personal accounts newly opened by the corresponding budgetary institutions. After the completion of operations on the accepted budgetary obligations of the ended year, the balance of funds in the single account of the federal budget is subject to accounting in the federal budget revenues of the coming financial year as the balance of funds.

Reporting on budget execution can be operational, quarterly, semi-annual and annual. Collection, collection, drawing up and submission of reports on budget execution are carried out by the authorized executive body. A unified methodology for reporting on budget execution is established by the Government of the Russian Federation.

In accordance with the established procedure, the authorized executive body submits quarterly, semi-annual and annual reports on budget execution to the representative body and the relevant control body, as well as to the Federal Treasury.

The annual report on budget execution is subject to approval by the representative body. The procedure for submitting information to representative bodies on operational, quarterly and semi-annual reports on budget execution is determined by legal acts of the relevant representative bodies. Municipalities submit, in accordance with the established procedure, information on the execution of local budgets to the State Statistics Committee.

8.5. State and municipal financial control

State and municipal financial control is carried out by legislative (representative) authorities and executive authorities, local government bodies.

The following forms of financial control are provided:

preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues:

current control - in the course of considering certain issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government during parliamentary hearings and in connection with parliamentary inquiries;

follow-up control - in the course of consideration and approval of reports on budget execution.

To exercise control functions, legislative (representative) bodies have the right to receive from the executive authorities and local self-government bodies the necessary accompanying materials when approving the budget, operational information on budget execution, as well as the right to approve (not approve) the report on budget execution.

Executive authorities, local self-government bodies are obliged to submit all information necessary for the implementation of parliamentary control to legislative (representative) bodies, representative bodies of local self-government within their competence on budgetary issues.

Financial control, carried out by executive authorities, local self-government bodies, is carried out by the Ministry of Finance of the Russian Federation, the Federal Treasury, financial bodies of the constituent entities of the Russian Federation and municipalities, chief managers, managers of budgetary funds.

The forms and procedure for the implementation of financial control by executive authorities, local governments are established by the Budget Code of the Russian Federation, other acts of budgetary legislation and regulatory legal acts of the Russian Federation, its subjects and local authorities.

When the budgets are independently executed, the financial authorities of the constituent entities of the Russian Federation and municipalities exercise financial control over operations with budget funds of the main managers, administrators and recipients of budget funds, credit institutions, and other participants in the budget process.

In the event that the execution of the budget is transferred to the Federal Treasury bodies, financial bodies exercise financial control over the observance by the main managers, administrators and recipients of budgetary funds of the conditions for the allocation, distribution, receipt, targeted use and return of budget loans, budget loans, budget investments, state and municipal guarantees.

The Federal Treasury carries out preliminary and current control over the conduct of operations with budgetary funds of the main managers, administrators and recipients of budgetary funds, credit organizations, other participants in the budgetary process for executable budgets and budgets of state extra-budgetary funds, interacts with other federal executive bodies in the process of exercising this control and coordinates their work.

The Ministry of Finance of the Russian Federation exercises internal control over the use of budget funds by the main managers, administrators and recipients of budget funds. In some cases, the ministry exercises financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets. The Ministry of Finance of the Russian Federation organizes financial control, inspections and audits legal entities - recipients of guarantees of the Government of the Russian Federation, budget loans, budget loans and budget investments.

The main administrators, administrators of budget funds exercise financial control over the use of budget funds by recipients of budget funds in terms of ensuring the targeted use and timely return of budget funds, as well as reporting and making payments for the use of budget funds. The main administrators of budgetary funds carry out inspections of subordinate state and municipal enterprises, budgetary institutions.

8.6. Budget execution report

The budget process ends with the preparation and approval of a report on budget execution, which is an important form of control over its implementation. Reports on the execution of the federal and consolidated budget for the past year are drawn up by the RF Ministry of Finance and submitted to the RF Government.

the results of inspections and audits carried out and prepares an opinion on the report. The State Duma considers the report on the execution of the federal budget within 1.5 months after receiving the conclusion of the Accounts Chamber of the Russian Federation.

When considering the report on the execution of the federal budget, the State Duma hears: the report of the head of the Federal Treasury and the Minister of Finance on the execution of the federal budget, as well as the report of the Prosecutor General of the Russian Federation on the observance of legality in the field of budget legislation and the conclusion of the Chairman of the Accounts Chamber of the Russian Federation.

The President of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation, the Chairman of the Supreme Court of the Russian Federation may make statements or present reports with an analysis of cases considered during the reporting financial year related to budget disputes and violations of budget legislation.

Based on the results of consideration of the report on the execution of the federal budget and the conclusion of the Accounts Chamber of the Russian Federation, the State Duma adopts one of the following decisions: (a) on the approval of the report on the execution of the federal budget; (b) on the rejection of the report on the execution of the federal budget.

In the event that the facts of inaccuracy and incompleteness of the information contained in the conclusions are established, the heads and auditors of the Accounts Chamber of the Russian Federation are dismissed from their posts in accordance with the decision of the State Duma or the Federation Council, which appointed a specific official.

Other officials specified in the Budget Code of the Russian Federation are responsible for the inaccuracy and incompleteness of the information contained in the conclusions and documents submitted to the State Duma for making a decision on the report on the execution of the federal budget, in accordance with the legislation of the Russian Federation.

The following measures can be applied to violators of budget legislation: a warning about improper execution of the budget process, blocking of expenses, withdrawal of budget funds, suspension of transactions on accounts in credit institutions, imposition of a fine, accrual of penalties, other measures in accordance with the Budget Code and federal laws.

Self-study materials

Give a definition to the following key concepts: budget process, participants in the budget process, stages of the budget process, state and municipal financial control, budget execution, budget list.

Questions and tasks for discussion

What is the budgeting process?

What are the main stages of the budgeting process.

Name the main actors in the budget process and their budgetary mandates.

What legislative acts govern the budget process?

Describe the stages of drafting budgets.

What is the procedure for considering and approving budgets?

What is budget execution?

What is a budget execution report? What is the approval procedure?

10. What are the measures of responsibility for violations of budget legislation?

1 1 Economic theory / Ed. A.I. Dobrynina, L.S. Tarasevich: Textbook for universities. 3rd edition. - SPb: Ed. SPbGUEF, Ed. “Peter”, 1999. - С402-403

1 Law of the RSFSR of 10.10.91 No. 1734-1 "On the basics of the budgetary structure and budgetary process in the RSFSR"

2 Fundamentals of the theory of finance / Ed. L.A. Drobozina. M .: Banks and stock exchanges: UNITI, 1995.S. 32

3 Finance and Credit / Ed. A.Yu. Kazak. Yekaterinburg, 1994, p. 170

4 The budgetary system of the Russian Federation: Textbook / M.V. Romanovsky and others; Under. ed. M.V. Romanovsky, O.V. Vrublevskaya. –M .: Yurayt, 2000. P.12.

2 2 "The budgetary system of the Russian Federation", P.I. Vakhrin, A.S. Unsolicited (textbook)

1 1 Tolstopyatenko G.P. European tax law (problems of theory and practice). - M .: Norma, 2001.

1 1 Finance / Ed. V.M. Rodionova. - S. 278; Soviet financial law. - M., 1987 .-- S. 124, 125.

1 1 Aristotle.Metaphysics. - M. - L., 1934. - S. VI.

1 1 Commentary to the Budget Code of the Russian Federation / Ed. A.N. Kozyrin.

1 1 Khursevich S.N. Budgetary federalism and budget deficit // Finance. - 1996. - No. 4. - P. 8.

1 1 Program for the development of budgetary federalism in the Russian Federation. Approved by the Decree of the Government of the Russian Federation of August 15, 2001 No. 584.

1 1 Commentary to the Budget Code of the Russian Federation / Ed. A.N. Kozyrin.

1 1 Article 6 of the Budget Code of the Russian Federation

Budget process is an activity regulated by the norms of law of local authorities, other participants in the budget process for the preparation and consideration of draft budgets, draft budgets of state extra-budgetary funds, for the approval and execution of budgets and budgets of state extra-budgetary funds, as well as for monitoring their execution.

The content of the budgetary process is determined by the state and budgetary structure of the country, the budgetary rights of the relevant authorities and local governments. The main legislative acts governing all stages of the budgetary process are the Constitution of the Russian Federation, the Budget Code of the Russian Federation, other legislative acts of the federal level that regulate certain issues of organizing the budgetary process at different levels of the budgetary system, legislative acts of state authorities of the constituent entities of the Russian Federation and local governments, determining the organization of the budgetary process in specific constituent entities of the Russian Federation and municipalities. In addition, the procedure for drawing up, considering, approving and executing the budgets of the corresponding levels is regulated by the Decrees of the President of the Russian Federation, as well as by the regulations of the executive authorities of the corresponding level and local self-government bodies.

Budgeting is based on the RF President's Budget Message; forecast of socio-economic development; forecast of consolidated financial balance; development plan of the state or municipal sector of the economy of the relevant territory for a year. At the same time, the initial macroeconomic indicators are the volume of the gross domestic product for the year and its growth rate, the level of inflation. On the basis of a medium-term forecast of socio-economic development, a long-term financial plan is formed - a document on the forecast possibilities for mobilizing revenues, attracting borrowings and financing the main budget expenditures. In accordance with the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation "On budgetary policy in 2004", the prospective financial plan and budget of the "extended government" approved by the Government of the Russian Federation should be the basis for the formation of the main characteristics of the federal budget for the next financial year.

Currently, the tasks are set to improve the quality of medium-term budget planning and provide for the possibility of approval by the Government of the Russian Federation of the structure of budget expenditures for the next three years. Annual budget projections should be based on a framework that reflects financial implications decisions made. It is planned to create a system of planning and monitoring the effectiveness of budget expenditures using results-based budgeting.

The development of the draft budget includes two stages - preparatory and specifically targeted.

At the preparatory stage, organizational and methodological measures are carried out; the expected execution of the budget for the current year is determined, the indicators of the budget for the next year are planned. At this stage, financial authorities are developing guidelines for calculating budget indicators for the next financial year, for applying existing norms, deflator indices, for filling out settlement forms; set targets for their divisions for revenues and expenditures of the respective budgets.

The specific-targeted stage consists in establishing the volume of budget revenues, specific directions for the use of budgetary funds by industry, department, territory, programs, activities, sources of covering the budget deficit.

The drafting of the federal budget is carried out by the Government of the Russian Federation and begins no later than 10 months before the next year. The decision to start work is initiated by the President of the Russian Federation, and the Government of the Russian Federation organizes its stage-by-stage implementation. It annually adopts a resolution on the development for the next year of a forecast of the socio-economic development of the Russian Federation and a draft federal law on the federal budget, parameters for forecasting the socio-economic development of the Russian Federation and a long-term financial plan. The resolution gives instructions, instructions, instructions to ministries, the Central Bank of the Russian Federation, government governing bodies extrabudgetary funds, the main administrators of budgetary funds, the executive authorities of the constituent entities of the Russian Federation, closed administrative-territorial entities with an indication of the timing of the submission of the necessary materials.

The first stage in the formation of the federal budget is the development by federal executive bodies and the choice by the Government of the Russian Federation of a plan - a forecast of the functioning of the country's economy for the next year.

The RF Ministry of Finance develops the main characteristics of the federal budget, distributes its expenditures in accordance with the functional classification of expenditures and compiles the calculation of basic income and expenditures for the medium term.

The main characteristics of the federal budget adopted by the Government of the Russian Federation and the distribution of its expenses can be presented in the form of information to the chambers of the Federal Assembly of the Russian Federation at their request. After that, the Ministry of Finance of the Russian Federation, within two weeks:

• directs budgetary projects to federal executive authorities for distribution to specific recipients of federal budget funds;
• notifies the executive authorities of the constituent entities of the Russian Federation about the methodology for the formation of interbudgetary relations for the next year and for the medium term, determined by the legislation of the Russian Federation.

The second stage is the distribution of the maximum volumes of budget financing in accordance with the functional and economic classifications of expenditures and by recipients of budget funds, as well as the development by the indicated bodies of proposals on structural and organizational changes in the sectors of the economy and the social sphere, on the abolition of regulatory legal acts, the implementation of which entails spending budgetary funds not provided with real sources of funding in the next year, on the suspension of the operation of certain regulatory legal acts or on their phased introduction.

At the same time, the Ministry of Economic Development and Trade of the Russian Federation draws up a list of federal target programs to be financed from the federal budget in the next year, coordinates the amount of their financing in the coming year and for the medium term. Uncoordinated issues are subject to consideration by an interdepartmental government commission headed by the Minister of Finance.

The development and approval by federal executive authorities of the indicators of the draft federal budget shall be completed no later than July 15 of the current year. The Russian government is considering forecasts, the draft budget and other documents for submission to the State Duma.

Reforming the budget process requires:

• create a mechanism for preparing a draft budget, ensuring the distribution of budgetary expenditures according to strategic goals, objectives and programs of the main administrators of budgetary funds;
• to develop a methodology for drawing up budgetary projections of the latter;
• to ensure the relationship between the medium-term and annual budget cycles.

Review and approval of the budget - the stage of the budgetary process, which belongs to the competence of the relevant legislative (representative) government bodies and representative bodies of local self-government. At this stage, their right to budget initiative is exercised, and an assessment of the draft budget for the next financial year submitted by the executive authorities is given. A budget initiative is the right of legislative bodies and other subjects of the right of legislative initiative to make changes to the draft budget, as well as to propose draft laws related to the budgetary sphere.

Successful consideration and approval of the budget is impossible without compliance with certain requirements that characterize the relationship between legislative (representative) authorities and executive authorities in the budget process:

• taking into account the time factor: allocating a sufficient period of time for discussing the draft budget in the representative body; adoption of the budget before the beginning of the planned year so that the executive authorities do not have the opportunity to use budget funds uncontrollably in the period before the budget is approved; the introduction of temporary budget management in the event that the law (decision) on the budget has not entered into force from the beginning of the financial year (Article 190 of the RF BC), which limits the possibilities of budget recipients, since expenditures are financed based on the indicators that developed in the previous year;
• submission to the legislative body of the draft budget, carefully developed, transparent, with the necessary information: a government report; the conclusion of the external financial control body (the Accounts Chamber of the Russian Federation, the Control and Accounts Chambers of the constituent entities of the Russian Federation and municipalities); reports and opinions of independent experts on financial situation; competent and impartial presentation of the budget process in the media; the possibility of a detailed study of the government's proposals on certain expenditures, the effectiveness of the planned programs;
• creative cooperation between the parliament and the government, the creation of conciliation commissions to overcome the differences that have arisen on the subjects of the readings. The executive authorities should give an objective assessment in their opinions on the proposals of the legislative authorities to increase the volume of expenditures in terms of their usefulness and financial feasibility of their implementation. It is necessary to strictly follow the rules for accepting new costs only if the source of their coverage is indicated or the existing costs are redistributed. In addition, the right of veto of executive authorities at all levels on the law on the budget adopted by representative authorities consolidates their actions to develop an optimal budget;
• clear certainty with the implementation of the current year's budget. Legislatures should not interfere with budget execution without sufficient justification;
• timeliness of development and approval of certain laws and regulations that have implications for the budget (laws on taxes, payments to the population, etc.), their simultaneous adoption with the approval of the budget. It is advisable to consider and adopt interrelated legal documents in a package. At the same time, the developers of draft laws must clearly substantiate the need for the adoption of the law, its concept, and also provide a financial and economic justification;
• the existence of a parliamentary control procedure regulated by law with the definition of forms of control, powers of legislative (representative) authorities, including the possibility of creating their own control body to conduct an external audit of the budget.

The Government of the Russian Federation submits to the State Duma for consideration a draft federal law on the federal budget for the next year no later than August 26 of this year, simultaneously with documents and materials characterizing the preliminary results and forecast of socio-economic development, the main directions of budgetary and tax policy, forecast of the consolidated financial balance. forecast of the consolidated budget of the Russian Federation, calculations of revenues and expenditures of the federal budget in the context of the main divisions of the budget classification of the Russian Federation.

The State Duma Committee on Budget and Taxes, responsible for budget consideration, prepares conclusions on the compliance of the submitted documents and materials with the requirements of Art. 192 of the Budget Code of the Russian Federation. The Council of the Duma makes a decision on the adoption of a bill for consideration by the lower house or its return to the Government of the Russian Federation for revision.

The draft of this law within three days is sent to the Federation Council, State Duma committees, other subjects of the right of legislative initiative (Article 104 of the Constitution of the Russian Federation) for making comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The State Duma considers the draft law on the federal budget in four readings, which are allocated respectively 30, 15, 25 and 15 days from the date of its introduction or adoption in the previous reading.

The subjects of the law of legislative, budgetary initiative send their amendments on the subjects of readings to the Committee on Budget and Taxes, which examines the submitted amendments, prepares summary tables and sends them to the relevant specialized committees of the State Duma.

The first reading discusses the concept of the draft federal budget, the forecast of the socio-economic development of the Russian Federation, the main directions of budgetary and tax policy, the basic principles and calculations on the relationship between the federal budget and the budgets of the constituent entities of the Russian Federation, the draft program of state external borrowings of the Russian Federation in terms of sources of external financing of the federal budget deficit , as well as the main characteristics of the federal budget (revenues by groups, subgroups and articles of classification of budget revenues; distribution of revenues from federal taxes and fees between the federal budget and the budgets of the constituent entities of the Russian Federation; budget deficit as a percentage of expenditures and sources of its coverage; total budget expenditures) ...

When the main characteristics are approved in the first reading, the State Duma has no right to increase the revenues and the federal budget deficit, if there is no positive opinion of the Government of the Russian Federation for these changes.

If the draft law is rejected in the first reading, the chamber may:

• submit it to the conciliation commission to clarify the main characteristics of the federal budget (hereinafter - the conciliation commission), consisting of representatives of the State Duma, the Federation Council and the Government of the Russian Federation, to develop an agreed version of the main characteristics of the federal budget in accordance with the proposals and recommendations of the committees responsible for the consideration of the subject first reading;
• return the specified bill to the Government of the Russian Federation for revision;
• raise the issue of confidence in the Government of the Russian Federation.

During the second reading, federal budget expenditures are approved by sections of the functional classification of expenditures within the total expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of Subjects of the Russian Federation. If the State Duma rejects the draft law on the federal budget in the second reading, then it is submitted to the conciliation commission.

In the third reading, federal budget expenditures are approved by subsections of the functional classification of expenditures and the main administrators of budgetary funds for all four levels of the functional classification of expenditures, the distribution of funds from the Federal Fund for financial support by constituent entities of the Russian Federation, expenditures on financing federal target programs, the Federal targeted investment program, and the guarantee program The Government of the Russian Federation, programs for the provision of federal budget funds on a repayable basis for each type of expenditure, the Program of state external borrowings of the Russian Federation and other indicators and programs. The total amount of appropriations for each section of the functional classification of expenditures, taking into account the adopted amendments, shall not exceed the amount of expenditures for the corresponding section approved on the second reading.

In the fourth reading, the draft law on the federal budget for the next financial year is voted on as a whole. It is not allowed to amend it.

After the State Duma adopts the law on the federal budget, it is transferred to the Federation Council within five days, since, according to the Constitution of the Russian Federation, it is subject to mandatory consideration by the upper house. Within 14 days from the date of submission, the Federation Council considers the law on the federal budget and votes for its approval as a whole. Then the law is sent to the President of the Russian Federation for signing and promulgation within five days from the date of approval by the Federation Council.

If the draft law on the federal budget is not adopted or the corresponding law does not come into force by January 1 of the next year, the State Duma may adopt a law on the procedure for financing expenditures from the federal budget in the first quarter of the financial year.

At the regional and local levels, consideration and approval of budgets is carried out in a similar manner, taking into account some of the features associated with the unicameral structure of legislative (representative) bodies; fewer readings; the signing of the law (decision) on the budget by the highest official of the constituent entity of the Russian Federation (head of the municipal formation), etc.

When drafting the budgets of the constituent entities of the Russian Federation, their consideration and approval, the state authorities of the constituent entities of the Russian Federation are guided by the provisions of the Budget Code of the Russian Federation, other federal regulations, as well as their own legislation, in particular the law on the budgetary structure and the budgetary process in the relevant territory, annually adopted by the law on regional budget for the next financial year and other acts.

The composition of operations that make up the content of budget execution also includes operations for accounting for budget execution, which is a system for collecting, registering and summarizing information on the progress of budget execution and covering all financial and business operations associated with the process of its execution. Accounting for the execution of the federal budget is carried out by federal treasury bodies, accounting for the execution of regional and local budgets - by financial bodies or regional (municipal) treasuries or federal treasury bodies (subject to the signing of an agreement between the federal treasury bodies with the authorities of the constituent entity of the Russian Federation or local self-government on the execution of the corresponding regional and local budgets).

In the Russian Federation, the execution of budgets of all levels is recorded according to unified systemregulated by the regulatory documents of the Government of the Russian Federation and the Ministry of Finance of the Russian Federation. The latter sets the forms accounting documents and accounting registers, develops instructions and other regulatory legal acts for keeping records of budget execution. Accounting data on the execution of budget revenues and expenditures are the basis for the adoption of adequate management decisions by the executive authorities. Based on the accounting data, a report on budget execution is drawn up.

Budget execution report - a document containing a set of planned and actual indicators established by regulatory legal acts that characterize budget execution for a certain period of time.

Forms of reports on the execution of budgets of all levels, the procedure for their preparation and submission are determined by the Ministry of Finance of the Russian Federation in normative legal acts issued annually. The budget execution report is prepared by the body executing the budget (financial or treasury body), based on the reports of the main managers, administrators and recipients of budget funds. The report is submitted to the relevant executive authority or local government body. The report approved by the executive authority is sent to the representative body in the form of a draft law, before the start of consideration of which the report is reviewed externally by the control body (the Accounts Chamber of the Russian Federation, the control and audit chambers of the constituent entities of the Russian Federation, municipalities).

The bodies executing the budget also draw up a report on the execution of the corresponding consolidated budget, which is not approved by the representative body of government or the representative body of local self-government.

Execution of the budget, completing the budget process, allows you to evaluate the effectiveness of work on the validity of the calculation of budget indicators made at the stages of drawing up, reviewing and approving the budget, applying norms and standards, the effectiveness of various cost planning methods; to establish the factors that led to deviations of the actual data from the planned; make adequate management decisions.

In the Concept of reforming the budgetary process in the Russian Federation in 2004-2006. The Government of the Russian Federation envisages: to switch mainly to program-targeted methods of budget planning, which would ensure a direct relationship between the distribution of budget resources and the actual or planned results of their use in accordance with the established priorities public policy; streamline the preparation and approval of the federal budget (reduce the procedure for reviewing the draft budget; consider it in three readings; simultaneously conduct the State Duma's consideration of the draft law on the execution of the federal budget for the past financial year, etc.). The ultimate goal of the planned changes is to increase the effectiveness of budget expenditures to successfully solve the problems of improving the well-being of the population and ensuring sustainable growth of the country's economy.

Control questions

1. Give a definition of the budget process, describe its stages and composition of participants.
2. What legislative and regulatory acts govern the individual stages of the budget process?
3. How are the functions of the participants in the budget process differentiated?
4. Describe the main stages of federal budgeting.
5. What is the content of the main stages of consideration of the federal budget and its approval?
6. On what principles is the budget executed and what stages and procedures must be followed in this case?
7. What is the difference between the concepts of "budget execution" and "cash budget execution"?
8. How does the budget execution system affect the content of the budget execution stages?
9. In what order is the budget execution report drawn up and approved?
10. What are the main directions of reforming the budgetary process in the Russian Federation?

Self-study assignments

1. Analyze and compare the budgetary powers of the participants in the budgetary process in the RF.
2. Draw up a diagram showing the process of reviewing and approving the federal law on the federal budget for the next financial year.
3. Describe the content of each of the stages of budget execution in terms of expenditures, show their distinctive features. Draw conclusions about the features of each stage of budget execution at different levels of the RF budget system.

The budget process is a set of interrelated stages and procedures covering all stages of the budget cycle - from the development of a draft budget to the adoption of a law on its implementation. This process involves the sequential solution of the following tasks:

• 1) development of draft budgets of all levels and their approval by the executive authorities responsible for this;
• 2) submission of draft budgets for consideration by legislative (representative) authorities;
• 3) acceptance for consideration and consideration of draft budgets by legislative (representative) authorities of the corresponding levels; their approval through the adoption of relevant laws and decisions;
• 4) signing of the adopted law by the President of the Russian Federation (only the federal budget);
• 5) budget execution;
• 6) adoption of a law (decision) on budget execution;
• 7) preliminary, current and subsequent control over ensuring the legality, efficiency and targeted use of budget funds, as well as over their mobilization into the budgets of the corresponding levels.

The budgetary process is the area of \u200b\u200bpublic financial management, which implements the functions of managing budget flows, covering all budget revenues and expenditures, as well as the process of covering its deficit and using the sources of such coverage established by law.

The RF Budget Code defines the following participants in the budget process:

• 1. President of the Russian Federation. He addresses the Federal Assembly with a Budget Message, which is sent no later than March of the year preceding the budget one. It displays the main goals and objectives, priorities of the state budgetary policy.
• 2. Federal Assembly of the Russian Federation (parliament) - both chambers, as well as local legislative (representative) authorities.
• 3. The government of the Russian Federation, the governments of the constituent entities of the Federation, local executive authorities responsible for the development and execution of budgets. Also, in accordance with the law "On the Government of the Russian Federation" acts as the body responsible for the specification of budgetary policy in the draft law on the budget for the next year.
• 4. Ministries and departments responsible for the development of the draft budget, departments that are subjects of budget planning, as well as relevant local authorities. A special place among the ministries is occupied by the Ministry of Economic Development and Trade of the Russian Federation, which is responsible for the development of macroeconomic forecasts, as well as the Ministry of Finance of the Russian Federation, which, on behalf and on behalf of the Russian government, develops a draft law on the budget and prepares proposals for the Government of the Russian Federation to amend budget legislation. ...
• 5. Bodies administering the execution of the budget by revenues.
• 6. The Federal Treasury and its local bodies that carry out cash execution of the budget.
• 7. Bodies implementing banking service budget execution - the Central Bank of the Russian Federation and its local structures.
• 8. Main managers, administrators and recipients of budgetary funds, constituting the organizational unity of the budgetary sphere.
• 9. the Chamber of Accounts of the Russian Federation, the control and accounting bodies of the constituent entities of the Federation that carry out preliminary, subsequent and current financial control, including in the form of an examination of the quality of the development and execution of the budget.
• 10. Management bodies of state extra-budgetary funds.
• 11. Other bodies receiving budgetary funds to fulfill orders in the interests of the development of the budgetary sphere.

The budgeting process occurs in stages, stages are usually called stages.

At the federal level, these are the following stages:

• 1. Development of the draft budget (by the Ministry of Finance of Russia) in accordance with the decree of the Government of the Russian Federation.
• 2. Submission for consideration and consideration of the draft budget.
• 3. Approval of the draft budget.
• 4. Execution of the budget for income and expenses.
• 5. Consideration and approval of the law on budget execution.

The development of the draft federal budget is associated with budget planning. This can be schematically represented in the form of a table:

Table 5. Development of a draft law on the federal budget.

The main procedures of the public budget process provided for in the RF Budget Code are defined as budget readings. Until 2005, the budgets were adopted in four readings, now the budget is adopted in three readings. Obviously, the reduction in the number of budget readings (three instead of four) is due to the fact that, starting in 2005, budget expenditures have been divided into established and newly adopted ones, and therefore there is no need for discussions on expenditures, which are now considered to be established, since they are fixed by normative - legal acts and are subject to funding.

The budgetary process in the Russian Federation

1. Basics of organizing the budget process

2. Drawing up, consideration and approval of budgets

3. Organization of budget execution

1. Basics of organizing the budget process

Budgetary process - activities of public authorities regulated by the legislation of the Russian Federation, local government bodies and other participants in the budget process for the preparation and consideration of draft budgets, approval and execution of budgets, control over their execution, implementation of budget accounting, drawing up , external review, review and approval of budget reporting.

Constitution of the Russian Federation,

RF Budget Code,

other federal laws regulating certain issues of organizing the budget process at different levels of the budget system,

laws and municipal legal acts of the constituent entities of the Russian Federation and representative bodies of local self-government, which determine the organization of the budget process in specific constituent entities of the Russian Federation and municipalities.

In addition, the procedure for drawing up, considering, approving and executing the budgets of the corresponding levels is regulated by the Decrees of the President of the Russian Federation, as well as regulatory legal acts of the executive authorities of the corresponding level and local government bodies.

The Budget Code of the Russian Federation determines, on the one hand, the basics of organizing the budget process at all levels of the budgetary system of the Russian Federation, including the principles of organization and functioning of this system, the powers of the participants in the budget process, the basics of drawing up, reviewing, approving and executing budgets, issues of income generation and budget expenditures , budget classification, establishment of forms of budget documentation and reporting,

sanctions for violation of budget legislation, the organization of budget accounting and reporting, and, on the other hand, the procedure for drawing up, considering, approving and executing the budget under the jurisdiction of federal authorities - the federal budget.

Issues of drawing up, consideration, approval and execution of regional budgets are regulated by the budgetary legislation of the constituent entities of the Russian Federation. Local budgeting process

level is regulated by municipal legal acts of representative

local government bodies.

Budget period represents the period during which the approved budget is valid. In the Russian Federation, the budget period is 12 months and runs from January 1 to December 31.

Participants in the budget process are:

President of Russian Federation;

the highest official of the subject of the Russian Federation, the head of the municipal formation;

legislative bodies of state power and representative bodies of local self-government;

executive bodies of state power (executive and administrative bodies of municipalities);

Central Bank of the Russian Federation;

bodies of state and municipal financial control;

governing bodies of state off-budget funds,

chief administrators of budgetary funds,

chief administrators of budget revenues,

chief administrators of sources of financing the budget deficit;

recipients of budgetary funds.

Each participant in the budget process has a set of budgetary powers.

President of the Russian Federation:

sends the Budget Address to the Federal Assembly of the Russian Federation, defining the priorities of budgetary policy for the next financial year and planning period;

signs and promulgates federal laws; we will include the federal law on the federal budget for the next financial year and planning period.

the right of legislative initiative belongs, including on budgetary issues; he has the right to reject the federal law on the federal budget and, finally, he signs the law on the execution of the federal budget.

Towards budgetary powers legislative bodies of state power, representative bodies of local government relate:

consideration of a draft related budget and its approval,

approval of the report on budget execution,

follow-up of budget execution,

formation and definition of legal the status of bodies,

performing control over the execution of the relevant budgets.

Towards budgetary powers executive bodies of state power and executive and administrative bodies of municipalitiesrelate:

drafting a budget ,

introduction it with the necessary documents and materials for approval legislative bodies,

development and approval of the distribution methodology and procedures for providing interbudgetary transfers,

budget enforcement and preparation of budget reporting,

reporting on budget execution for approval of legislative authorities, ensuring public debt management.

Central Bank of the Russian Federation together with the Government of the Russian Federation

develops and submits for consideration by the State Duma of the Russian Federation the main directions of monetary policy,

serves budget accounts and acts as a general agent for state securities Russian Federation.

Credit institutions carrying out certain operations with budget funds,

perform the functions of the Central Bank RF for servicing budget accounts in the absence of institutions Of the Central Bank of the Russian Federation in the corresponding territory or impossibility their performance of these functions,

may be involved on the basis of an agency agreement to carry out operations for the provision and return of budget loans.

Towards budgetary powers bodies of state, municipal financial control relate:

carry out preliminary, current and subsequent control over the execution of the respective budgets.

preparation of conclusions for the annual report on the execution of the respective budgets,

expert examination of the projects of these budgets, long-term targeted programs and other legal acts of the budgetary legislation of the Russian Federation, constituent entities of the Russian Federation and acts of local self-government bodies.

Budget legislation also includes participants in the budget process chief stewards budget funds. Their role in the budget process is determined by the fact that funds from the budgets of the corresponding levels are brought to the final budget recipients indirectly through the administrators of budget funds.

The main manager of funds corresponding budget is an

local government body,

the most significant institution of science, education, culture and health, indicated in the departmental structure of budget expenditures, which has the right to distribute budget allocations and limits of budget obligations between subordinate administrators and (or) recipients of budget funds.

In its turn steward corresponding budget funds has the right to distribute budget allocations and limits of budgetary obligations to the subordinate recipients of budgetary funds. Chief administrators and administrators of budgetary funds participate in the budgetary process at the stages of budgeting, its execution and budget reporting.

The budget process includes the following stages:

a) preparation of the draft budget;

b) consideration and approval of the budget;

c) budget execution;

d) drafting, external verification,

consideration and approval of budget reporting.

These stages are carried out in strict sequence during the budget period and are closely interrelated.

On budgeting stage chief manager

forms a list of administrators and recipients of budget funds subordinate to him;

plans the corresponding budget expenditures,

draws up the justification for budget allocations;

determines the procedure for approving budget estimates of subordinate budgetary institutions;

forms government assignments.

On stage of budget execution chief budgetary manager

ensures the effectiveness, targeting and targeted nature of the use of budget funds in accordance with the approved budget allocations and limits of budgetary obligations;

maintains a register of expenditure obligations subject to fulfillment within the limits of budgetary obligations and budgetary appropriations approved by it;

draws up, approves and maintains a budget list,

distributes budgetary appropriations,

limits of budgetary obligations for subordinate administrators and recipients of budget funds and executes the corresponding part of the budget,

ensures control over compliance by recipients of subventions, inter-budgetary subsidies;

organizes and implements departmental financial control in the field of its activities.

When budget reporting the main manager of budgetary funds forms summary reporting on the use of budget funds by subordinate administrators and budget recipients for its subsequent inclusion in the report on budget execution.

The rights beneficiaries of the respective budget represented by a government body, a government non-budgetary fund management body, a local government body, as well as a budgetary institution under the jurisdiction of the main manager (manager) of budgetary funds are limited only by the adoption and implementation of budgetary obligations at the expense of the corresponding budget.

Administrator of budget revenues is an:

public authority,

local government body,

local government body,

governing body of the state off-budget fund,

Central Bank of the Russian Federation,

a budgetary institution that, in accordance with the legislation of the Russian Federation, monitors the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return of overpaid payments, penalties and fines for them, which are revenues of the budgets of the budgetary system of the Russian Federation.

Chief administrator of budget revenues:

public authority,

local government body,

local government body,

governing body of the state off-budget fund,

Central Bank of the Russian Federation,

another organization that has in its jurisdiction the administrators of budget revenues and (or) serving as administrators of budget revenues.

Administrator of sources of financing the budget deficit is an:

public authority,

local government body,

local government body,

governing body of the state off-budget fund,

another organization entitled, in accordance with the Budget Code of the Russian Federation, to carry out transactions with sources of financing the deficit budget.

D chief administrator of sources of financing the budget deficit:

public authority,

local authority self-government,

local government body,

government state extra-budgetary fund,

other organization with administering funding sources budget deficit administrators sources of financing the budget deficit.

To streamline the budget process, the concept was introduced "Subjects of budget planning", under which are understood:

federal ministries authorized make proposals to the Ministry of Finance of the Russian Federation on the formation of the federal budget and financial support of federal services and federal agencies;

federal services and federal agencies,

federal legislative and judicial authorities,

General Prosecutor's Office of the Russian Federation,

Accounts Chamber of the Russian Federation,

The Central Election Commission of the Russian Federation, which has the right to distribute appropriations and limits of budgetary obligations of the federal budget to subordinate administrators and recipients of budget funds.

The main function of each of the subjects of budget planning at the federal level is to submit to the Ministry of Finance of the Russian Federation a reasonable amount of budget expenditures for the planned year as a whole for the subject of planning, broken down by the main administrators of budget funds subordinate to it.