Budget system of the Russian Federation. Budget, budget system, budget structure of the Russian Federation (lecture notes)

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Budget system of the Russian Federation. Budget, budget system, budget structure of the Russian Federation (lecture notes)

Lecture notes, cheat sheets

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LECTURE No. 1. Budget, budget system, budget structure of the Russian Federation

1. Economic essence and content of the budget

The state budget is a mechanism that allows the state to implement social and economic policies in Russia.

The state budget influences the formation and use of centralized and decentralized funds of funds.

Budget - this is a system of education and expenditure of funds that are intended to finance the provision of tasks and functions of the state and local self-government.

With the help of the state budget, state authorities receive financial resources for the maintenance of the army, the state apparatus, etc.

The state budget - this is the financial plan of the state, with the help of which the authorities get a real economic opportunity to exercise power.

At the same time, the budget is a category that is characteristic of various relationships. The emergence and development of the budget is associated with the emergence and formation of the state. For the state, the budget is a tool for directly ensuring its activities, and at the same time it is an important element for pursuing social and economic policy.

Budget tasks:

1) redistribution of GDP;

2) financial support of the budgetary sphere and implementation of the social policy of the state;

3) state regulation and stimulation of the economy;

4) control over the formation and use of centralized funds of funds.

Through the formation and use of centralized funds of funds at the levels of state and territorial authorities, the distributive function of the budget is manifested.

The state, with the help of the state budget, regulates the economic life of the country, economic relations, directing budget funds for the development and restoration of industries and regions. And in this regard, the state can accelerate or restrain the pace of production, enhance or weaken the growth of capital and savings, change the structure of supply and demand.

The redistribution of GDP through the budget has two stages.

1. Formation of budget revenues.

In the process of formation of budget revenues, a part of GDP is withdrawn in favor of the state. In this regard, there are financial relationships between the state and taxpayers.

Budget revenues pursue the only goal, which is to form the revenue side of the budgets of different levels. They are characterized by impersonality and monetary form. Budget revenues can be tax and non-tax in nature. Sources of tax revenues: profit, wages, loan interest, rent, value added, savings, etc.

Non-tax revenues of budgets are formed as a result of the economic activities of the state or in the redistribution of revenues already received by the state by the levels of the budget system.

2. Use (expenditure) of budget funds.

Budget expenditures - these are funds that are directed to the financial support of the tasks and functions of the state and local self-government.

budget recipients - these are organizations of the production and non-production spheres that can receive and distribute budget funds; they are financed through budget expenditures.

Most of the budget expenditures are non-refundable.

Due to budget expenditures, the budget funds are redistributed by the levels of the budget system through subsidies, budget loans, subventions, etc.

The structure of budget expenditures is established in the budget plan and depends, like budget revenues, on the economic and other situation in the country.

The control function of the budget operates together with the distribution function and makes it possible to exercise mandatory state control over the receipt and use of budget funds.

2. The budget system of the Russian Federation

The budget system is the main link in the financial system of the state, it is an integral part of the budget structure.

budget system - this is a set of budgets of states, administrative-territorial formations, state institutions and funds that are independent in budgetary terms. It is based on legal norms, economic relations and state structure.

The construction of the budget system depends on the form of administrative and state structure of the country. All states are subdivided, depending on the degree of distribution of power between the center and administrative-territorial formations, into: unitary, federal and confederal.

Unitary state - a form of government in which administrative-territorial entities do not have their own statehood and autonomy.

The budgetary system of a unitary state consists of state and local budgets.

Federal state - this is a system of state structure, in which state formations or administrative-territorial formations that are part of the state are politically independent within the framework of the competencies distributed between the center and them, and have their own statehood. The budgetary system of a federal state consists of the federal budget, the budget of the members of the federation and local budgets.

confederate state - is a permanent alliance of sovereign states, pursuing the achievement of political or military goals. Its budget is formed from contributions included in the confederation. The member states of the confederation have their own budget and tax systems.

The budget system consists of the budgets of the following levels (Article 10 of the RF BC):

1) the federal budget and the budgets of state off-budget funds;

2) the budgets of the constituent entities of the Russian Federation (RF) and the budgets of territorial state extra-budgetary funds;

3) local budgets, including:

a) the budgets of municipal districts, the budgets of urban districts, the budgets of intra-city municipalities of the federal cities of Moscow and St. Petersburg;

b) budgets of urban and rural settlements. According to Art. 11 of the RF Budget Code, the federal budget and budgets of state non-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.

The annual budget is drawn up for one financial year, which is equal to the calendar year and runs from January 1 to December 31.

State extra-budgetary fund - a cash fund, formed outside the federal budget and the budgets of the constituent entities of the Russian Federation, designed to implement the constitutional rights of citizens to pensions, social security in case of unemployment, social insurance, health care and medical care. Expenses and incomes of the state off-budget fund are formed in a certain order, which is established by federal law or provided for by the RF BC.

Each municipality has its own budget.

The budget of the municipality, i.e. the local budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding municipality.

Local budgets, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities in connection with the exercise by local governments of powers on issues of local importance, and expenditure obligations of municipalities performed at the expense of subventions from the budgets of other levels for exercise of certain state powers (Article 14 of the RF BC).

The budget of the municipal district, i.e. the district budget, and the set of budgets of urban and rural settlements that are part of the municipal district, form the consolidated budget of the municipal district.

As part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided.

Each subject of the Russian Federation has its own budget.

The budget of a constituent entity of the Russian Federation, i.e., the regional budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation.

The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and spending of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not allowed.

The budgets of the constituent entities of the Russian Federation, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of subjects of the Russian Federation and powers on subjects of joint jurisdiction specified in clause 2 and 5 st. 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation", and expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget.

The budget of the subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation form the consolidated budget of the subject of the Russian Federation.

In accordance with Art. 16 of the RF BC, the federal budget is a form of formation and spending of funds per financial year, intended for the fulfillment of expenditure obligations of the Russian Federation.

The use by federal government bodies of other forms of formation and spending of funds intended for the fulfillment of expenditure obligations of the Russian Federation is not allowed, except for the cases established by the RF Budget Code and other federal laws.

The federal budget and the set of budgets of other levels of the budget system of the Russian Federation form the consolidated budget of the Russian Federation.

Target budget fund - a cash fund formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund (Article 17 of the RF BC).

3. Budget device. Interbudgetary relations

budget device - these are the organizational principles of building the budget system, its structure, the interaction of its budgets.

budget system - is the total of all budgets existing in the country.

The budget structure is determined by the state structure. The budget system in unitary enterprises includes two links: the state budget and local budgets.

In accordance with the Budget Code of the Russian Federation, the budget system of federal states consists of three parts: the state budget, the budgets of the members of the federation (subjects of the Federation - in Russia), local budgets.

The state budget system consists of three links and includes: the republican (federal) budget; 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts, the budget of the Jewish Autonomous Region; about 29 thousand local budgets (city, district, settlement, rural).

The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the state budget system.

A complex problem in the budget structure is budgetary federalism, i.e., budgetary relations between the center and the regions.

Within the framework of interbudgetary relations, all budgets that are part of the budget system of the Russian Federation are interconnected.

Interbudgetary relations are relations that arise between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments that are associated with the formation and execution of the relevant budgets (Article 6 of the RF BC).

Interbudgetary relations are based on the following principles:

1) distribution and consolidation of budget expenditures by levels of the budget system of the Russian Federation;

2) differentiation of regulatory revenues for certain levels of the budget system of the Russian Federation;

3) equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities;

4) equality of all budgets in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Russian Federation;

5) equalization of the levels of the minimum budgetary security of the constituent entities of the Russian Federation, municipalities.

To improve interbudgetary relations it is necessary to:

1) provide support to the subjects of the Federation in such a way as to leave them incentives to develop their own sources of income;

2) to make the scheme of grouping territories into economic regions, taking into account their economic potential and natural conditions, more streamlined;

3) introduce an effective mechanism for providing investments to equalize the levels of socio-economic development of the regions.

The revenue part of the territorial budgets is made up of fixed and regulatory revenues, grants and subventions, as well as credit resources.

Fixed income revenues are considered to be fully received in the relevant budgets.

Regulatory income are the funds directed from the higher level of the budget system to the lower budget, exceeding the fixed income, to cover its expenses. They are credited to the respective budgets on the basis of the percentage deductions established upon approval of the higher budget.

Subsidies - certain amounts of money transferred from a higher budget to balance lower budgets in case of their deficit.

Subventions - funds transferred from a higher budget to lower budgets to finance a strictly targeted event.

Credit resources - funds transferred as a loan, i.e. they must be returned with or without interest.

In 1994, a new mechanism of interbudgetary relations was introduced, in which the Trust Fund for Financial Support of the Regions acted as the main regulator. Its funds are distributed to all regions according to a single principle.

The Fund for Financial Support of the Subjects of the Federation provides assistance to those subjects whose average per capita budget income for the previous year is lower than the average for the Russian Federation, and the level of their own income and additional funds received from the federal budget is insufficient to finance current expenses.

Regions receiving financial assistance from the federal budget provide the Ministry of Finance of the Russian Federation with planned and actual data on incomes and expenditures of budgets and extra-budgetary funds. This is done for control.

Transfers to the regions are transferred on a monthly basis as taxes are actually received by the federal budget, taking into account the specific weight of each region in the Fund for their financial support. Nevertheless, the procedure for allocating budget appropriations to the regions for capital investments for the implementation of federal targeted programs has been preserved.

4. RF budgets

The federal budget is the first level of the budget system of the Russian Federation.

Federal budget - this is the main financial plan of the state, which is approved by the Federal Assembly in the form of a federal law. The federal budget is the main means of redistributing national income and gross domestic product. The federal budget mobilizes the financial resources needed to regulate the economic and social development of our country and implement its policies. Its function is to finance national authorities and administration, activities related to the development of scientific activities in the country, ensuring the defense capability of the state, and training highly qualified specialists for the Russian Federation.

Federal budget funds are the main source for financing the restructuring of the economy, the development of profitable and promising areas in the production sector, and the development of new production complexes.

The federal budget plays a major role in the development of art, mass media, culture and other spheres of human activity.

The federal budget is endowed with non-tax and tax revenues, revenues from target budget funds.

The source of federal budget revenues are tax revenues, which include:

1) federal taxes and fees, the list and rates are specified in the tax legislation of the Russian Federation, and the proportions of their redistribution at various levels of the budget system of the Russian Federation are approved by the Federal Law on the federal budget for a certain financial year;

2) state duty in accordance with the legislation of the Russian Federation;

3) customs duties, customs fees, etc.

Tax income also includes:

1) income from the use of property owned by the state;

2) income from paid services provided by budgetary institutions;

3) income from the sale of property owned by the state;

4) income from foreign economic activity;

5) income from the sale of state stocks and reserves;

6) profit of the Bank of Russia - in accordance with the standards established by federal laws;

7) part of the profit of unitary enterprises, which remains after the payment of taxes and other obligatory payments. The main source of federal budget revenues (about 76%) are tax revenues. The federal budget receives such types of taxes as: value added tax and excises, which make up about 40% of the total budget revenue, income tax (about 10%), taxes on foreign trade and foreign economic operations (about 8%) (the main place including import duties). The rest is formed by personal income tax, property tax, payments for the use of natural resources.

Non-tax revenues are about 12%. These are incomes from state property, from foreign economic activity, from the sale of property that belongs to the state, from the sale of state reserves.

Revenues from target budget funds are about 11% (Federal Environmental Fund, Federal Road Fund, etc.).

In accordance with the legislation of the Russian Federation, the following expenses are financed from the federal budget:

1) ensuring the activities of the President of the Russian Federation, the Central Election Commission of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, federal executive bodies and their territorial bodies;

2) national defense and ensuring the security of the state, the implementation of the conversion of defense industries;

3) functioning of the federal judicial system;

4) implementation of international activities in the general federal interests;

5) fundamental research and promotion of scientific and technological progress;

6) state support of transport: rail, air and sea;

7) state support for nuclear energy;

8) elimination of the consequences of emergency situations and natural disasters on a federal scale;

9) exploration and use of outer space;

10) the maintenance of institutions that are federally owned or administered by state authorities of the Russian Federation;

11) financial support of subjects of the Russian Federation;

12) statistical accounting;

13) formation of federal property; service and repayment of the state debt of the Russian Federation;

14) compensation to state extra-budgetary funds for the payment of state pensions and other social payments to be financed from the federal budget;

15) replenishment of state stocks of precious metals and precious stones, state material reserve;

16) holding elections and referendums in the Russian Federation;

17) federal investment program; ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels.

Federal budget funds are used to finance regional and local events.

The specifics of the federal budget is the financing at its own expense of national defense spending, international activities, and scientific research. The federal budget finances 100% of national expenditures for defense and international activities, 93% for scientific research, 76% for law enforcement, 89% for the prevention and elimination of emergencies and the consequences of natural disasters.

The federal budget is an instrument for the interregional redistribution of national funds.

Regional budgets - the central link of territorial budgets, which serve to financially support the tasks that lie with the state authorities of the constituent entity of the Russian Federation.

The purpose of the regional authorities is to ensure the development of the regions, as well as the production and non-production areas in the territories under their jurisdiction.

Recently, regionalization of economic and social processes has been observed.

The role of regional budgets is being strengthened.

With the help of regional budgets, the state pursues an economic policy, leveling the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets.

In accordance with the RF BC, revenues: regional budgets are formed at the expense of their own and regulatory revenues.

Own revenues include the following regional taxes and fees:

1) corporate property tax;

2) real estate tax;

3) road tax;

4) transport tax;

5) sales tax;

6) gambling business tax;

7) regional license fees.

Own income includes income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the constituent entities of the Russian Federation.

Regulatory income - these are deductions from federal taxes and fees distributed to be credited to the budgets of the constituent entities of the Russian Federation according to the standards determined by the federal law on the federal budget for the next financial year, as well as subsidies, subventions, subsidies and transfers received from the federal budget.

The main directions of using the funds of regional budgets:

1) ensuring the functioning of the legislative and executive authorities of the constituent entities of the Russian Federation;

2) servicing and repayment of the state debt of the constituent entities of the Russian Federation;

3) holding elections and referendums in the constituent entities of the Russian Federation;

4) ensuring the implementation of regional target programs;

5) formation of state property of the subjects of the Russian Federation;

6) implementation of international and foreign economic relations of the constituent entities of the Russian Federation;

7) the maintenance and development of enterprises, institutions and organizations that are under the jurisdiction of public authorities of the constituent entities of the Russian Federation;

8) ensuring the activities of the media of the constituent entities of the Russian Federation;

9) provision of financial assistance to local budgets;

10) ensuring the implementation of certain state powers transferred to the municipal level;

11) compensation for additional expenses incurred as a result of decisions taken by state authorities of the constituent entities of the Russian Federation, leading to an increase in budget expenditures or a decrease in budget revenues of local budgets. The first place in expenditure is occupied by appropriations for the national economy (industry, construction, agriculture, transport, road facilities, communications, etc.).

Second place - spending on social and cultural activities (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%.

Local budgets - This is the third level of the budget system of the Russian Federation.

According to Art. 14 of the RF BC, the budget of the municipality (local budget) is a form of education and expenditure of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government.

Local self-government is exercised by the people themselves through freely elected representative bodies. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights.

Local budgets are one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population, from which the development of production sectors (local and food industries, utilities, volume of products and services) is financed.

Local budgets perform the following functions:

1) form monetary funds, which are financial support for the activities of local authorities;

2) distribute and use these funds between sectors of the economy;

3) control the financial and economic activities of enterprises, institutions that are subordinate to these authorities.

Local budgets in the implementation of national economic and social tasks are of great importance, since they distribute state funds for the maintenance and development of the social infrastructure of society.

Own revenues are not the main source of formation of local budgets.

The composition of own revenues of local budgets includes:

1) local taxes and fees:

a) land tax;

b) tax on property of individuals;

c) advertising tax;

d) inheritance or gift tax;

e) local license fees;

2) income from privatization, including:

a) income from the privatization of objects of state and municipal property;

b) income from the sale of land;

c) income from the sale of apartments to citizens;

3) funds of compulsory medical insurance, funds of extra-budgetary and sectoral funds.

The main regulatory revenues of local budgets include deductions:

1) from value added tax;

2) from excises;

3) from corporate income tax;

4) from personal income tax.

Functional expenses are financed from local budgets, which include expenses for:

1) maintenance of local self-government bodies;

2) formation of municipal property and its management;

3) organization, maintenance and development of educational, healthcare, cultural institutions;

4) mass media, other institutions that are in municipal ownership;

5) maintenance of municipal bodies for the protection of public order;

6) organization, maintenance and development of municipal housing and communal services;

7) maintenance of burial places under the jurisdiction of municipal authorities;

8) organization of transport services for the population and institutions that are in municipal ownership or under the jurisdiction of local governments;

9) protection of the natural environment in the territories of municipalities;

10) service and repayment of municipal debt;

11) targeted subsidization of the population;

12) holding municipal elections and local referendums.

The main direction of using the funds of local budgets is to cover the costs associated with the life support of a person (expenditures for social and cultural events and for housing and communal services).

The structure of expenditures of certain types of local budgets is not the same.

One of the main areas of use of financial resources should be the financing of the development of the local production base as a basis for obtaining their own income in the future.

In accordance with article 6 of the RF BC, consolidated budget - this is a set of budgets of all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of the subject of the Russian Federation includes the regional budget, i.e. the budget of the subject of the Russian Federation, and local budgets.

The term "consolidated budget" was also included in the Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process of the RSFSR" dated October 10, 1991 in connection with the abolition of the State Budget of the Russian Federation, which included all parts of the Russian budget system. The above law is currently not in force.

In budget planning, indicators of consolidated budgets are used. The volumes of the consolidated budgets of administrative-territorial transformations are taken into account when determining the amount of subsidies and the size of the norms for deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation.

The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund.

Consolidated financial planning is impossible without calculating the indicators of consolidated budgets. The indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. The income part of the balance sheet uses data: value added tax and excises, property tax, income tax, foreign trade taxes, funds from budget trust funds, etc.

The expenditure part includes: expenses for social and cultural events financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, government bodies, prosecution courts, etc.

Consolidated budget indicators play an important role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in the development of forecasts for the economic and social development of the state and territories.

Consolidated budget indicators are used in calculations that characterize various types of provision for the inhabitants of the country and its territories.

5. Principles of the budget system of the Russian Federation

The budget system of the Russian Federation, according to the RF BC, is based on the following principles:

1) the principle of unity of the budget system of the Russian Federation is the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, principles of organization and functioning of the budget system, budget classification of the budget system of the Russian Federation, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling spending obligations, generating income and implementation of expenditures of the budgets of the budgetary system of the Russian Federation, maintaining budgetary accounting and reporting of the budgets of the budgetary system of the Russian Federation and budgetary institutions, the unity of the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budgetary system of the Russian Federation;

2) the principle of delimiting income and expenses between budgets of different levels - this is the consolidation, in accordance with the legislation of the Russian Federation, of income and expenses for the budgets of the budgetary system of the Russian Federation, the determination of the powers of state authorities to generate income, establish and fulfill expenditure obligations;

3) the principle of independence of budgets means:

a) the right and obligation of public authorities and local self-government bodies to independently ensure the balance of budgets and the efficient use of budgetary funds;

b) the right and obligation of public authorities and local self-government bodies to independently carry out the budget process;

c) the right of state authorities and local self-government bodies to establish taxes and fees to be credited to the budgets of the corresponding level of the budget system of the Russian Federation;

d) the right of public authorities and local self-government bodies to independently determine the forms and directions of spending budget funds;

e) the inadmissibility of establishing expenditure obligations to be fulfilled simultaneously at the expense of the budgets of two or more levels of the budget system of the Russian Federation, or at the expense of consolidated budgets, or without determining the budget, at the expense of which the corresponding expenditure obligations must be fulfilled;

f) inadmissibility of direct fulfillment of expenditure obligations of state authorities and local governments at the expense of funds from budgets of other levels;

g) the inadmissibility of introducing decisions and changes in budgetary legislation and legislation on taxes and fees, which will lead to an increase in expenditures and a decrease in revenues of budgets of other levels, without making changes to the laws on the relevant budgets providing for compensation for increased expenditures, by state authorities during the financial year, decrease in income;

h) the inadmissibility of withdrawing additional revenues during the year, savings on budget expenditures received as a result of the effective execution of budgets;

3) the principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities - this is the definition of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments, the establishment and fulfillment of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure provision of interbudgetary transfers in accordance with the uniform principles and requirements established by the RF BC;

4) the principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds are subject to reflection in budgets, budgets of state non-budgetary funds without fail and in full. All state and municipal expenses are subject to financing at the expense of budgetary funds, funds of state non-budgetary funds accumulated in the budgetary system of the Russian Federation;

5) the principle of a balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.

When drawing up, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit;

6) the principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;

7) the principle of general coverage of expenses means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit.

Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of income from target budget funds, funds from targeted foreign loans, and also in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation;

8) the principle of publicity means:

a) mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative bodies of state power, local governments;

b) mandatory openness for the public and the media of the procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative body of state power, or between the legislative and executive bodies of state power;

9) the principle of budget reliability is the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;

10) the principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with an indication of their direction to finance specific goals. Any actions leading to a violation of targeting are a violation of the budgetary legislation of the Russian Federation.

Author: Natalia Burkhanova

>> Forward: Budget classification of the Russian Federation

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Network Connected Storage QNAP TVS-882BR 19.06.2017

QNAP's product range now includes the TVS-882BR network-connected storage series. The 882-bay TVS-882BR and TVS-3BRT16 models share the ability to install the LG WH58NSXNUMXD Blu-ray Drive (the respective configurations are distinguished by OOD symbols in the model designation).

The drive can be used not only for burning optical discs, but also for playing videos using a software player running under Linux Station or Virtualization Station with HDMI output. The peculiarity of the TVS-882BRT3 model is that it is equipped with four Thunderbolt 3 ports.

Storage configurations include a 5th Gen Intel Core i7 or i4.3 processor running QTS 32, up to 4GB of DDR2133-64 memory (expandable up to XNUMXGB), four Gigabit Ethernet ports.

The data transfer speed reaches 447 MB / s, and when using encryption (Intel AES-NI) - 443 MB / s. The presence of three PCIe Gen.3 slots (in TVS-882BRT3 two of them are occupied by Thunderbolt 3 adapters) allows you to add 10GbE/40GbE, SAS and USB 3.1 adapters. Provides caching using solid state drives installed in two slots M.2 SATA 6 Gb / s.

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