LECTURE No. 4. The budget process of the Russian Federation

1. The concept of the budget process

Fiscal Policy - this is a set of measures for the use of financial relations, which are carried out by the authorities to perform their functions and manage the budget system.

The development of mechanisms for mobilizing funds to the budget, the choice of directions for the use of budgetary funds, the definition of tasks and goals in the field of finance, the management of the budgetary system and finances, etc. - all this involves financial and budgetary policy.

Financial and budgetary policy is carried out in the work that the authorities produce to mobilize funds for the budget and use them, that is, in the course of the budget process.

The budget process is a set of actions of representative and executive authorities to develop and implement the financial and budgetary system.

The budget process is the regulated legislative activity of the authorities in the preparation, consideration, approval and execution of the federal and regional budgets.

The content of the budget process is determined by the state and budgetary structures of the country.

In accordance with Art. 6 of the Budget Code of the Russian Federation, "the budget process is the activity of state authorities, local governments and participants in the budget process, regulated by the norms of law, in drawing up and reviewing draft budgets, draft budgets of state extra-budgetary funds, approving and executing budgets and budgets of state extra-budgetary funds, as well as control over their implementation.

The objectives of the budget process are to identify all material and financial reserves to achieve progress towards the development of a market economy, to determine budget revenues from taxes and payments, to establish budget expenditures for their intended purpose; reducing and eliminating the budget deficit, increasing the role of long-term budget planning, strengthening control over the financial activities of legal entities and the income of individuals when they fulfill their tax obligations, etc.

In the budget message of the President of the Russian Federation to the Government of the Russian Federation, the financial and budgetary policy of the state is annually determined.

budget period - This is the time of the budget execution process. It is set from January 1 to December 31, i.e. the calendar year.

The duration of the budget process is much longer than the budget period, because the budget process includes the time that budget planning, budget control, and other activities will require.

Organization of the budget process includes the following elements:

1) drafting budgets and submitting them for consideration to the legislative bodies;

2) audit and budget evaluation;

3) consideration of budgets by legislative authorities and their approval in the form of adoption of a certain legislative act;

4) execution of approved budgets;

5) drawing up reports on the execution of budgets;

6) approval of reports on the execution of budgets in the form of adoption of legislative acts;

7) drawing up reports on the execution of consolidated budgets and submitting them to higher executive bodies for subsequent submission to the Government of the Russian Federation.

2. System of bodies with budgetary powers

The powers of the authorities are as follows:

1) legislative bodies consider and approve budgets and reports on their execution, exercise control over the execution of budgets, form and determine the legal status of bodies exercising control over the execution of budgets, exercise other powers;

2) executive authorities, local self-government bodies draw up a draft budget, submit for approval by the legislative body, a representative body of local self-government the execution of the budget, submit a report on budget execution for approval by legislative bodies, representative bodies of local self-government, exercise other powers;

3) the budgetary powers of the Bank of Russia - the Bank of Russia, together with the Government of the Russian Federation, develops and submits for consideration by the State Duma the main directions of monetary policy, maintains budget accounts, and performs the functions of a general agent for government securities of the Russian Federation;

4) credit organizations may participate in the implementation of operations to provide budget funds on a repayable basis. They also perform the functions of the Bank of Russia if there are no institutions of the Bank of Russia in a certain territory or if they are unable to perform these functions.

Subjects of the Russian Federation, municipalities may open accounts with credit institutions that service settlements in transactions with government securities of constituent entities of the Russian Federation and municipal securities;

5) bodies of state, municipal financial control exercise control over the execution of budgets and budgets of state non-budgetary funds and conduct examinations of draft budgets, federal and regional targeted programs and other regulatory legal acts.

Bodies of state, municipal financial control carry out preliminary, current and subsequent control over the execution of budgets and budgets of state non-budgetary funds.

The Accounts Chamber of the Russian Federation, the Federal Service for Financial and Budgetary Supervision conduct audits of the budgets of the constituent entities of the Russian Federation and local budgets.

The control body, the financial body of the constituent entity of the Russian Federation, authorized by the executive authority of the constituent entity of the Russian Federation, conducts audits of local budgets.

The main manager of federal budget funds is the state authority of the Russian Federation, which has the right to distribute federal budget funds to subordinate managers and recipients of budget funds. The main manager of the budget 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 self-government body, a budgetary institution that has the right to distribute budgetary funds among subordinate managers and recipients of budget funds of a constituent entity of the Russian Federation, local budget funds, determined by the departmental classification of expenditures of the corresponding budget.

The main manager of budgetary funds is the Government of the Russian Federation, which has the right to represent the state party in agreements on the provision of budgetary funds on a repayable basis, determine tasks for the provision of state or municipal services for subordinate managers and recipients of budgetary funds, taking into account the standards of financial costs, approve estimates of income and expenses of subordinated budget institutions; draw up a budget list, distribute the limits of budgetary obligations among subordinate administrators and recipients of budgetary funds and execute the corresponding part of the budget, exercise control over recipients of budgetary funds in terms of ensuring the intended use of budgetary funds, their timely return; exercise control over the use of budgetary funds by budgetary funds managers;

6) a budgetary institution is an organization established by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the budget or the budget of the state non-budgetary fund based on income and expenses.

The estimate of income and expenses must reflect all the income received by a budgetary institution.

A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses.

The recipient of budgetary funds may be a budgetary institution or other organization that has the right to receive budgetary funds in accordance with the budget list for the corresponding year.

3. Powers of participants in the budget process at the federal level

Participants in the budget process with budgetary powers at the federal level are:

1) President of the Russian Federation;

2) the State Duma of the Federal Assembly of the Russian Federation;

3) Federation Council of the Federal Assembly of the Russian Federation;

4) Government of the Russian Federation;

5) Ministry of Finance of the Russian Federation;

6) Federal Treasury;

7) bodies collecting budget revenues;

8) Bank of Russia;

9) Accounts Chamber of the Russian Federation;

10) Federal Service for Financial and Budgetary Supervision;

11) state off-budget funds;

12) main managers and managers of budgetary funds;

13) other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation. The Ministry of Finance has the following budgetary powers:

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

2) represents the state party in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of federal budget funds;

3) exercise leadership in the field of drafting the federal budget and execution of the federal budget;

4) establishes the procedure for maintaining a consolidated budget list of the federal budget; draws up and maintains a consolidated budget breakdown of the federal budget and submits it to the Federal Treasury;

5) submit to the Federal Treasury the limits of budgetary obligations for the main administrators of federal budget funds;

6) develops a forecast of the consolidated budget of the Russian Federation;

7) develops a program of internal state borrowings of the Russian Federation;

8) cooperates with international financial organizations; develops a program of external state borrowings of the Russian Federation;

9) carry out management of accounting and reporting of legal entities;

10) establishes a unified chart of accounts for budget accounting and a unified methodology for budget accounting;

11) establishes a unified methodology for reporting on the execution of budgets of the budget system of the Russian Federation;

12) organize the execution of the federal budget;

13) establishes the procedure for maintaining a consolidated register of chief administrators, administrators and recipients of federal budget funds;

14) on the basis of and in pursuance of the RF Budget Code, other legislative acts of the budget legislation of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, adopts normative acts in the established field of activity;

13) execute judicial acts on claims against the Russian Federation in the manner prescribed by the RF BC;

14) exercise other powers.

The Federal Treasury has the following budgetary powers:

1) distributes income and other receipts between the budgets of the budgetary system of the Russian Federation in accordance with the standards established by the Budget Code and other regulatory legal acts;

2) opens accounts with the Bank of Russia and credit institutions for accounting for federal budget funds and other funds, establishes the regime for these accounts;

3) establishes the procedure for cash services for the execution of budgets of the budget system of the Russian Federation;

4) establishes the procedure for opening and maintaining personal accounts of the main administrators, administrators and recipients of federal budget funds;

5) keeps records of operations on the cash execution of the federal budget, draws up and submits to the Ministry of Finance of the Russian Federation reports on the cash execution of the federal budget;

6) draws up and submits to the Ministry of Finance of the Russian Federation a report on the execution of the consolidated budget of the Russian Federation on the basis of a report on the execution of the federal budget, reports and materials submitted by the authorized management bodies of state extra-budgetary funds, executive authorities of the constituent entities of the Russian Federation, management bodies of territorial state extra-budgetary funds and local authorities self-government;

7) exercise other powers in accordance with the RF BC, other acts of the budgetary legislation of the Russian Federation or the powers assigned by the President of the Russian Federation and the Government of the Russian Federation.

4. Budgetary powers of public authorities and local governments

Budgetary powers of federal government bodies

Federal bodies of state power exercise budgetary powers:

1) establish the general principles of the organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations;

2) determine the basis for the preparation and consideration of draft budgets of the budget system of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, approval of reports on their execution and control over their execution;

3) establish the procedure for the preparation and consideration of draft federal budgets and budgets of state non-budgetary funds, approval and execution of the federal budget and budgets of state non-budgetary funds;

4) draw up and consider drafts of the federal budget and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds;

5) establish the procedure for compiling and submitting to the federal executive authorities the codes, approved budgets of the constituent entities of the Russian Federation and local budgets for the next financial year, reports on the execution of the consolidated budgets of the constituent entities of the Russian Federation and other budget reporting;

6) establish the procedure for delimiting the expenditure obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities;

7) determine the procedure for establishing and fulfilling expenditure obligations of the Russian Federation;

8) determine the procedure for establishing and fulfilling expenditure obligations of the constituent entities of the Russian Federation and municipalities subject to execution at the expense of subventions from the federal budget;

9) determine the basis for the formation of revenues and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;

10) determine the procedure for establishing standards for deductions from federal, regional and local taxes and fees, taxes provided for by special tax regimes to the budgets of the budgetary system of the Russian Federation;

11) establish standards for deductions from federal taxes and fees, taxes provided for by special tax regimes, to the budgets of the budget system of the Russian Federation;

12) determine the general principles for the provision and forms of interbudgetary transfers;

13) establish the procedure and conditions for the provision of interbudgetary transfers from the federal budget;

14) provide interbudgetary transfers from the federal budget;

15) establish the procedure for borrowing by the Russian Federation;

16) carry out state borrowings of the Russian Federation and the provision of loans to foreign states, manage the state debt of the Russian Federation;

17) establish a unified procedure for maintaining budgetary accounting and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions;

18) establish unified forms of budget documentation and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions;

19) establish the grounds for and procedure for the temporary exercise by federal government bodies of certain budgetary powers of government bodies of constituent entities of the Russian Federation;

20) establish the procedure for the execution of judicial acts on levying execution on the funds of the budgets of the budgetary system of the Russian Federation;

21) other budgetary powers.

Budget powers of public authorities of subjects of the Russian Federation

State authorities of the constituent entities of the Russian Federation exercise the following powers:

1) establishing the procedure for compiling and considering draft budgets of a constituent entity of the Russian Federation and the budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution and approving a report on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds ;

2) drafting and reviewing draft budgets of a constituent entity of the Russian Federation, budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution, compiling and approving reports on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds , drawing up reports on the execution of the consolidated budget of the constituent entity of the Russian Federation;

3) establishment and fulfillment of spending obligations of the subject of the Russian Federation;

4) determination of the procedure for establishing and fulfilling expenditure obligations of municipalities subject to execution at the expense of subventions from the budget of a constituent entity of the Russian Federation;

5) establishment of standards for deductions to local budgets from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, subject to crediting in accordance with the RF BC and legislation on taxes and fees to the budgets of constituent entities of the Russian Federation;

6) establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of a subject of the Russian Federation;

7) provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation;

8) establishment of the general procedure and conditions for the provision of interbudgetary transfers from local budgets;

9) implementation of state borrowings of the constituent entity of the Russian Federation, management of the public debt of the constituent entity of the Russian Federation;

9) detailing the objects of the budget classification of the Russian Federation in the part related to the budget of the corresponding subject of the Russian Federation;

10) temporary exercise of certain budgetary powers of local self-government bodies;

11) in the case and in the manner provided for by the RF BC, federal laws and the laws of the constituent entities of the Russian Federation adopted in accordance with them, establishing liability for violation of regulatory legal acts of the constituent entities of the Russian Federation on issues of regulating budgetary legal relations;

12) other budgetary powers.

Local self-government bodies exercise the following budgetary powers:

1) establish the procedure for the preparation and consideration of the draft local budget, approval and execution of the local budget, exercise control over its execution and approve the report on the execution of the local budget;

2) draw up and consider the draft local budget, approve and execute the local budget, exercise control over the execution, compilation and approval of the report on the execution of the local budget;

3) determine the procedure for providing interbudgetary transfers from local budgets;

4) carry out municipal borrowing, management of municipal debt;

5) establish responsibility for violation of normative legal acts of local self-government bodies on the issues of regulation of budgetary legal relations;

6) other budgetary powers.

Local self-government bodies of municipal districts exercise the following budgetary powers:

1) establish standards for deductions to the budgets of settlements from federal, regional and local taxes and fees;

2) establish the procedure and conditions for the provision of interbudgetary transfers from the budget of the municipal district to the budgets of urban and rural settlements;

3) determine the goals and procedure for granting subventions from the budgets of settlements to the budgets of municipal districts, draw up a report on the implementation of the consolidated budget of the municipal district.

Local self-government bodies of settlements exercise budgetary powers to establish the procedure for compiling, approving and executing estimates of income and expenses of individual settlements, other territories that are not municipalities that are part of the territory of the settlement.

5. Financial planning

In the process of turnover of the gross product in value form, financial relations arise regarding the creation, distribution, redistribution and consumption of financial resources.

With the help of financial planning, the processes of creation, distribution, redistribution and consumption of financial resources are managed, the object of which is funds of funds.

With the help of financial planning, a balance is achieved in national economic, intersectoral proportions, ways are determined for the rational use of labor, material and financial resources.

Financial planning is provided by a system of financial plans that are linked to material and labor balances in value terms.

Any financial plan solves the problem of organizing financial management at a certain level of management.

The system of financial plans includes long-term financial plans and consolidated financial balances, which are created at the national and territorial levels of government.

At all levels of government, long-term financial planning is carried out in order to:

1) ensuring coordination of economic and social development and financial policy;

2) forecasting the volume of financial resources;

3) forecasting the financial consequences of programs;

4) determining the possibility of implementing various measures in the field of finance.

Based on the indicators of the forecast of the economic and social development of the state, a long-term financial plan is developed, which contains data on the possibilities of the budget for mobilizing revenues and financing budget expenditure items. A long-term financial plan is drawn up for three years according to budget indicators, for each year it is adjusted to the indicators of the updated forecast of the socio-economic development of the state.

Consolidated financial balance - the balance of financial resources created and used in the state or in a certain territory. It covers the funds of all budgets, extra-budgetary trust funds and enterprises located in a certain territory.

Consolidated financial balance sheets began to be compiled in Russia in the 30s. XX century N. M. Valuysky, V. A. Galanov, N. S. Margolin, V. S. Pavlov, G. Ya. Shakhova, A. M. Lyando and others made a huge contribution to the theory of compiling consolidated financial balance sheets.

Drawing up a consolidated financial balance is a preparatory stage in the development of the budget, which allows you to link the material and financial proportions in the economy, coordinate the indicators of all parts of the financial and credit system; identify reserves of additional financial resources for certain measures for the development of the state; make predictive financial calculations; to develop directions of financial policy.

The consolidated financial balance of the state is developed by the Ministry of Economy of the Russian Federation jointly with the Ministry of Finance of the Russian Federation on the basis of macroeconomic indicators.

Territorial consolidated financial planning

The task of the territorial consolidated financial balance is to determine the volume of financial resources that are created, received and used in the region.

The development of territorial consolidated financial balances is accompanied by factors:

1) development of programs, the purpose of which is to unite the efforts of territorial authorities and enterprises;

2) large financial costs for the implementation of these programs;

3) the need to bring together various types of financial plans that reflect the parties and stages of distribution and redistribution of the national income created and used in a given territory: economic enterprises and organizations, the territorial budget, extra-budgetary funds, etc.

The information base in the development of the consolidated financial balance of the region is the data of territorial economic, statistical, financial bodies, functional divisions, territorial authorities, economic standards and limits on the main indicators of the development of the region, indicators of draft plans for the development of the territory, data of the territorial budget, extra-budgetary funds, income balances and business expenses.

With the help of the territorial consolidated financial balance, it is possible to balance the material, financial resources that are used in the region; achieve unity in the development of the territory, improve the quality of budget planning; coordinate the use of financial resources of territorial bodies and enterprises of the given territory; determine the amount of financial resources that will be required to carry out activities for the development of this territory; to concentrate financial resources on important areas of development of the territory; identify intra-regional reserves to finance activities; efficient use of funds allocated for the development of production, etc.

6. Drafting budgets

The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, the constituent entities of the Russian Federation, municipalities and sectors of the economy, the preparation of consolidated financial balance sheets, on the basis of which the executive authorities develop draft budgets.

The Budget Message of the President of the Russian Federation determines the budget policy of the Russian Federation for the next financial year.

Drawing up draft budgets is the exclusive prerogative of the Government of the Russian Federation, the relevant executive authorities of the constituent entities of the Russian Federation and local governments.

Drafting of budgets is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities.

For the timely and high-quality drafting of budgets, financial authorities receive the necessary information from financial authorities of another level of the budget system of the Russian Federation and from other state bodies, local governments and legal entities.

The information necessary for the preparation of draft budgets is information about the tax legislation in force at the time the draft budget was developed, about the estimated amount of financial assistance provided from the budgets of other levels of the budget system; on the types and volumes of expenditures transferred from one level of the budget system to another; on the standards of financial costs for the provision of state or municipal services.

Budgeting is based on:

1) Budget message of the President of the Russian Federation;

2) forecast of socio-economic development of the territory for the financial year;

3) the main directions of the budgetary and tax policy of the territory for the financial year;

4) forecast of the consolidated financial balance for the territory for the financial year;

5) a development plan for the state or municipal sector of the economy of the relevant territory for the next financial year.

The main characteristics of the budget include: total budget revenues, total budget expenditures and budget deficit.

The initial macroeconomic indicators for drawing up the draft budget are the volume of gross domestic product for the next financial year, the growth rate of gross domestic product in the next financial year and the inflation rate (price growth rate).

Perspective financial plan - a document formed simultaneously with the draft budget for the financial year on the basis of a medium-term forecast of the socio-economic development of the Russian Federation, a constituent entity of the Russian Federation, a municipality and containing data on the forecast possibilities of the budget for mobilizing revenues, attracting state or municipal borrowings and financing the main budget expenditures.

A long-term financial plan is not approved by law, it is developed in order to:

1) informing the legislative bodies about the expected medium-term trends in the development of the economy and the social sphere;

2) comprehensive forecasting of the financial consequences of the developed reforms, programs, laws;

3) identifying the need for and the possibility of implementing financial policy measures in the future;

4) tracking long-term negative trends and taking appropriate measures in a timely manner.

A long-term financial plan is developed for three years; the first is the year for which the budget is drawn up; and the next two years - the planning period, during which the real results of the declared economic policy can be traced.

The basis for the formation of a long-term financial plan is the budget for the current year.

The long-term financial plan is adjusted every year, taking into account the indicators of the updated medium-term forecast of the socio-economic development of the Russian Federation, the constituent entity of the Russian Federation, the municipality, while the planning period is shifted one year forward, compiled according to the consolidated indicators of the budget classification.

The balance of financial resources is a balance of all incomes and expenses of the Russian Federation, subjects of the Russian Federation, municipalities and economic entities in a certain territory. The balance of financial resources is compiled on the basis of the reporting balance of financial resources for the previous year in accordance with the forecast of the socio-economic development of the relevant territory and is the basis for drafting the budget.

7. The procedure for drafting the federal budget

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 start of the next financial year.

The drafting of the federal budget is carried out in accordance with the budget policy of the Russian Federation, defined in the Budget Address of the President of the Russian Federation.

The procedure and terms for drafting the federal budget are determined by the Government of the Russian Federation.

The authorized executive body organizes the development of a forecast of the socio-economic development of the Russian Federation for the next financial year and clarification of the parameters of the medium-term forecast of the socio-economic development of the Russian Federation, which is the basis of the long-term financial plan.

The Ministry of Finance of the Russian Federation organizes the development of:

1) projections of the main indicators of the federal budget for the medium term;

2) the draft Federal Law on the federal budget for the next financial year.

The projections of the main indicators of the federal budget for the medium term are developed simultaneously with the draft federal budget for the next financial year on the basis of the medium-term program of the Government of the Russian Federation, the medium-term forecast of the socio-economic development of the Russian Federation and the forecast of the Consolidated Financial Balance for the territory of the Russian Federation.

The first stage in the formation of the federal budget is the development by the federal executive authorities and the selection by the Government of the Russian Federation of a plan-forecast of the functioning of the Russian economy for the next financial year, containing the main macroeconomic indicators characterizing the state of the economy.

The Ministry of Finance develops the characteristics of the federal budget for the financial year and the distribution of federal budget expenditures, considers proposals on the relationship between the subsistence minimum and the minimum wage, the minimum old-age pension, the minimum scholarships, allowances and other mandatory social payments, as well as proposals on the procedure for indexing the wages of public sector employees and state pensions, the financial allowance of federal civil servants, the monetary allowance of military personnel in the next financial year and for the medium term.

The Ministry of Finance, within two weeks from the date of adoption by the Government of the Russian Federation of the characteristics of the federal budget for the financial year and the distribution of federal budget expenditures in accordance with the functional classification of expenditures of budgets of the Russian Federation:

1) send budget projections to federal executive bodies for distribution to specific recipients of federal budget funds;

2) notify the executive authorities of the constituent entities of the Russian Federation on the methodology for the formation of interbudgetary relations between the Russian Federation and the constituent entities of the Russian Federation for the next financial year and for the medium term, determined by the legislation of the Russian Federation.

The second stage in the formation of the federal budget is the distribution by the federal executive authorities of the maximum volumes of budget financing for the next financial year in accordance with the functional and economic classifications of budget expenditures of the Russian Federation and by recipients of budget funds, as well as the development by these authorities of proposals for structural and organizational reforms in industries economy and social sphere, on the abolition of regulatory legal acts, the execution of which entails the expenditure of budgetary funds that are not provided with real sources of funding in the next financial year, on the suspension of the said regulatory legal acts or on their phased introduction.

The authorized executive body draws up a list of federal target programs to be financed from the federal budget in the next financial year, coordinates the volume of their financing in the coming year and for the medium term.

8. Consideration and approval of budgets

The executive authority, the local self-government body shall submit a draft law on the budget for the next financial year for consideration by the legislative body, the representative body of local self-government within the period specified for:

1) the federal budget - the Budget Code;

2) the budget of the subject of the Russian Federation - by the law of the subject of the Russian Federation;

3) the local budget - by legal acts of the local self-government body.

The executive authority, together with the draft budget, submits draft budget estimates proposed by the legislative, judicial and control bodies.

The procedure for consideration of the draft law on the budget and its approval must ensure the consideration and approval of the said draft law before the start of the next financial year, as well as the approval of certain indicators in the course of consideration of this draft law.

Together with the draft law on the budget for the financial year, draft laws on the budgets of state non-budgetary funds are considered and approved.

The Government of the Russian Federation submits to the State Duma a draft federal law on the federal budget for the next financial year no later than August 26 of the current year simultaneously with the following documents and materials:

1) preliminary results of the socio-economic development of the Russian Federation for the past period of the current year;

2) a forecast of the socio-economic development of the Russian Federation for the next financial year;

3) the main directions of budgetary and tax policy for the next financial year;

4) a plan for the development of the state and municipal sectors of the economy;

5) the forecast of the Consolidated Financial Balance for the territory of the Russian Federation for the next financial year;

6) the forecast of the consolidated budget of the Russian Federation for the next financial year;

7) the main principles and calculations on the relationship between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation in the next financial year;

8) draft federal targeted programs and federal programs for the development of regions provided for financing from the federal budget for the next financial year;

9) a draft federal targeted investment program for the next financial year;

10) a draft state armament program for the next financial year;

11) a draft program for the privatization of state and municipal enterprises for the next financial year;

12) calculations under the articles of the classification of federal budget revenues, sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation and the federal budget deficit for the next financial year;

13) international treaties of the Russian Federation that have entered into force for the Russian Federation and contain its financial obligations for the next financial year, including non-ratified international treaties of the Russian Federation on state external borrowings and state loans;

14) a draft program of state external borrowings of the Russian Federation for the next financial year;

15) a draft program for the provision by the Russian Federation of state loans to foreign states for the next financial year;

16) a draft structure of the state external debt of the Russian Federation by types of debt and broken down by individual states in the next financial year;

17) the draft structure of the state internal debt of the Russian Federation and the draft program of internal borrowings provided for the next financial year;

18) proposals on the indexation of the minimum amounts of scholarships, allowances and other mandatory social payments, the financial allowance of federal civil servants, the monetary allowance of military personnel, as well as proposals on the procedure for indexing (increasing) the remuneration of employees of public sector organizations;

19) a list of legislative acts, the effect of which is canceled or suspended for the next financial year due to the fact that the federal budget does not provide funds for their implementation;

20) calculations of the projected volume of the Stabilization Fund at the beginning and end of the next financial year, the projected volume of receipts to the Stabilization Fund and the use of the Stabilization Fund in the next financial year.

Together with the draft federal law on the federal budget for the next financial year, the Government of the Russian Federation submits to the State Duma draft federal laws: on amendments and additions to the legislative acts of the Russian Federation on taxes and fees; on the budgets of state non-budgetary funds of the Russian Federation; on amendments and additions to the Federal Law "On the Budget Classification of the Russian Federation".

The Government of the Russian Federation submits to the State Duma no later than October 1 of the current year:

1) an assessment of the expected execution of the federal budget for the current financial year and the consolidated budget of the Russian Federation for the reporting financial year;

2) draft programs for the provision of guarantees by the Government of the Russian Federation for the next financial year and a report on the provision of guarantees by the Government of the Russian Federation for the past period of the current financial year;

3) a draft program for the provision of federal budget funds for the next financial year on a reimbursable basis for each type of expenditure and a report on the provision of federal budget funds on a reimbursable basis for the reporting financial year and the past period of the current financial year;

4) proposals for the costs of maintaining the Armed Forces of the Russian Federation, other troops, military formations and bodies, including the costs of maintaining military personnel and civilian personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, indicating their staff strength at the beginning and end next financial year.

Until August 26 of the current year, the Bank of Russia submits to the State Duma a draft of the main directions of the unified state monetary policy for the next financial year.

The preliminary specified draft is sent to the President of the Russian Federation and to the Government of the Russian Federation.

The Council of the State Duma or the Chairman of the State Duma, on the basis of the opinion of the Budget Committee, decides that the draft federal law on the federal budget for the next financial year is accepted for consideration by the State Duma or is subject to return to the Government of the Russian Federation for revision.

The revised bill with all the necessary documents and materials must be submitted to the State Duma by the Government of the Russian Federation within ten days and considered by the Council of the State Duma or the Chairman of the State Duma in the prescribed manner.

The draft federal law on the federal budget for the next financial year is sent within three days by the Council of the State Duma or the Chairman of the State Duma to the Federation Council, committees of the State Duma, other subjects of the right of legislative initiative for comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The Council of the State Duma approves the committees of the State Duma responsible for considering individual sections and subsections of the federal budget. The Council of the State Duma appoints committees of the State Duma responsible for considering other documents and materials submitted simultaneously with the draft federal law on the federal budget.

To ensure the necessary degree of confidentiality of consideration of individual sections and subsections of federal budget expenditures and sources of financing the federal budget deficit, the State Duma approves the personal composition of working groups whose members are responsible for maintaining state secrets in accordance with the legislation of the Russian Federation.

The State Duma considers the draft federal law on the federal budget for the next financial year in four readings.

The State Duma considers the draft federal law on the federal budget for the next financial year in the first reading within 30 days from the date of its submission to the State Duma by the Government of the Russian Federation.

When the State Duma considers the draft federal law on the federal budget for the next financial year in the first reading, its concept and forecast of the socio-economic development of the Russian Federation for the next financial year, the main directions of budgetary and tax policy for the next financial year, the main principles and calculations on the relationship of the federal the budget and 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, as well as the main characteristics of the federal budget, which include:

1) revenues of the federal budget by groups, subgroups and articles of the classification of revenues of budgets of the Russian Federation;

2) the federal budget deficit in absolute figures and as a percentage of federal budget expenditures for the next financial year and the sources for covering the federal budget deficit;

3) the total volume of federal budget expenditures for the next financial year.

Within 15 days from the day the draft federal law on the federal budget for the next financial year is submitted to the State Duma, committees of the State Duma prepare and send to the Budget Committee opinions on the said bill and proposals for the adoption or rejection of the submitted bill, as well as proposals and recommendations on subject of first reading.

Based on the conclusions of the committees of the State Duma and the subjects of the right of legislative initiative, the Committee on the Budget prepares its opinion on the said draft law, as well as a draft resolution of the State Duma on the adoption in the first reading of the draft federal law on the federal budget for the next financial year and on the main characteristics of the federal budget for the next financial year and submit them for consideration by the State Duma.

The State Duma hears the report of the Government of the Russian Federation, the co-reports of the Budget Committee and the second profile committee responsible for considering the subject of the first reading, the report of the Chairman of the Accounts Chamber of the Russian Federation and decides on the adoption or rejection of the said bill. When approving in the first reading the main characteristics of the federal budget, the State Duma does not have the right to increase revenues and the federal budget deficit if there is no positive opinion of the Government of the Russian Federation on these changes.

In case of rejection in the first reading of the draft federal law on the federal budget for the next financial year, the State Duma may:

1) to submit the said draft law to a conciliation commission for clarifying the main characteristics of the federal budget, consisting of representatives of the State Duma, representatives of the Federation Council and representatives of the Government of the Russian Federation, in order to develop an agreed version of the main characteristics of the federal budget for the next financial year in accordance with the proposals and recommendations set forth in the conclusions of the committees responsible for considering the subject of the first reading and the conclusion of the committee of the Federation Council responsible for considering the budget;

2) to return the specified draft law to the Government of the Russian Federation for revision;

3) raise the issue of confidence in the Government of the Russian Federation.

When the State Duma considers the draft federal law on the federal budget for the next financial year, the federal budget expenditures are approved in the second reading according to the sections of the functional classification of expenditures of the budgets of the Russian Federation within the total volume of federal budget expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation.

The State Duma considers the said bill in the second reading within 15 days from the date of its adoption in the first reading.

The subjects of the right of legislative initiative submit to the Budget Committee amendments on federal budget expenditures by sections of the functional classification of expenditures of budgets of the Russian Federation, in accordance with these amendments, the Budget Committee develops and submits to the State Duma a draft resolution of the State Duma on the adoption in the second reading of the draft federal law federal budget for the next financial year and on the distribution of federal budget expenditures for the next financial year according to sections of the functional classification of expenditures of budgets of the Russian Federation.

If the State Duma rejects in the second reading a draft federal law on the federal budget for the next financial year, it shall submit the said bill to a conciliation commission.

When the State Duma considers the draft federal law on the federal budget for the next financial year in the third reading, the federal budget expenditures are approved by subsections of the functional classification of expenditures of the budgets of the Russian Federation and the main administrators of federal budget funds for all four levels of the functional classification of expenditures of the budgets of the Russian Federation, the distribution of funds from the Federal Financial Support Fund constituent entities of the Russian Federation by constituent entities of the Russian Federation, the main indicators of the state defense order, federal budget expenditures for financing federal targeted programs, the Federal Targeted Investment Program for the next financial year, the state armament program for the next financial year within the limits of expenditures approved in the second reading by sections of the federal budget, programs for providing guarantees of the Government of the Russian Federation for the next financial year, programs for providing federal budget funds on a reimbursable basis for each type of expenditure,The program of state external borrowings of the Russian Federation for the next financial year, the Program of state internal borrowings of the Russian Federation, the Program for the provision of state loans by the Russian Federation to foreign states for the next financial year, a list of legislative acts (articles, individual paragraphs of articles, subparagraphs, paragraphs), the effect of which is canceled or suspended for the next financial year due to the fact that the budget does not provide funds for their implementation.

The subjects of the right of legislative initiative send their amendments on the subject of the third reading to the Budget Committee.

The State Duma considers in the third reading a draft federal law on the federal budget for the next financial year within 25 days from the date of adoption of the said bill in the second reading.

Within 10 days, the Budget Committee conducts an examination of the submitted amendments, prepares summary tables of amendments for sections of the functional classification of expenditures of the budgets of the Russian Federation and the main managers of federal budget funds for all four levels of the functional classification of expenditures of the budgets of the Russian Federation, considered in the third reading, and sends these tables to the appropriate specialized committees. Only amendments that have undergone expert review by the Budget Committee and the Government of the Russian Federation are subject to further consideration.

Consideration of amendments on the subject of the third reading is carried out in parallel in the Budget Committee and the relevant relevant committee. At the same time, voting on amendments is carried out by the Budget Committee and the relevant relevant committee separately. The decision is considered adopted if the voting results of the said committees coincide.

The Budget Committee and the relevant profile committee are considering amendments to the distribution of funds from the Federal Fund for Financial Support of the Subjects of the Russian Federation, which were previously considered by the Budget Committee of the Federation Council.

Decisions on which the voting results of the Budget Committee and the relevant committee coincide are considered to be agreed upon.

Amendments on which the Budget Committee and the profile committee have disagreements must be submitted for consideration by the State Duma.

The total amount of appropriations for each section of the functional classification of expenditures of the budgets of the Russian Federation, taking into account the adopted amendments, should not exceed the amount of expenditures for the corresponding section, approved in the second reading of the draft federal law on the federal budget for the next financial year.

The State Duma considers in the fourth reading the draft federal law on the federal budget for the next financial year within 15 days from the date of adoption of the said bill in the third reading.

When considered in the fourth reading, the bill is voted as a whole. Amendments to it are not allowed.

The federal law on the federal budget for the next financial year, adopted by the State Duma, is submitted to the Federation Council for consideration within five days from the date of adoption.

The federal law on the federal budget for the next financial year is subject to mandatory consideration by the Federation Council in the manner prescribed by the Constitution of the Russian Federation.

Within one month from the date of signing the federal law on the federal budget for the next financial year, the Government of the Russian Federation sends to the State Duma and the Federation Council for information the quarterly distribution of revenues and expenditures of the federal budget and receipts from sources of financing its deficit.

9. Budget execution

Budget execution - this is the most important stage of the budget process for the mobilization and use of budget funds, in the process of execution of which the executive authorities, financial and tax authorities, credit institutions, legal entities and individuals - payers of taxes to the budget, recipients of budget funds participate.

The execution of the federal budget, the budget of the state non-budgetary fund, the budget of the constituent entity of the Russian Federation, the budget of the territorial state non-budgetary fund, the local budget is ensured by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, and the local administration.

The organization of budget execution is entrusted to the relevant financial body.

In Russia, treasury execution of budgets is established. The executive authorities are entrusted with organizing the execution and execution of budgets, managing budget accounts and budgetary funds. These bodies are cashiers of all managers and recipients of budgetary funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions.

The budget is executed on the basis of the unity of the cash desk and the subordination of expenses.

Cash services for the execution of budgets of the budget system of the Russian Federation are carried out by the Federal Treasury.

The powers of the Federal Treasury for cash services for the execution of budgets can be transferred to the executive bodies of state power of a constituent entity of the Russian Federation, provided that the powers are financially secured at the expense of the budget's own revenues of the constituent entity of the Russian Federation and that the subject of the Russian Federation owns the property necessary for their implementation.

For cash services for the execution of budgets, the Federal Treasury opens accounts with the Central Bank of the Russian Federation. All cash transactions for the execution of budgets are carried out by the Federal Treasury through accounts and are reflected in the reports on the cash execution of budgets submitted by it to the financial authorities.

The principle of the unity of the cash desk is the transfer of all incoming budget revenues, the attraction and repayment of sources of financing the budget deficit and the implementation of all expenses from a single budget account.

The budgets of all levels of the budgetary system of the Russian Federation are executed on the basis of the principle of unity of cash.

The execution of budgets is carried out by authorized executive bodies on the basis of a budget schedule.

The budget list is compiled by the main manager of budgetary funds for managers and recipients of budgetary funds on the basis of the approved budget in accordance with the functional and economic classifications of expenditures of the budgets of the Russian Federation with a quarterly breakdown and is submitted to the executive authority responsible for budgeting within 10 days from the date of approval of the budget .

Based on the budget lists of the main managers of budgetary funds, the body responsible for drafting the relevant budget draws up a consolidated budget list within 15 days after the approval of the budget. The consolidated budget list is approved by the head of the specified body in the prescribed manner and no later than 17 days after the approval of the budget is sent to the body executing the budget. At the same time, the consolidated budget list is sent for information to the relevant representative and control bodies.

Execution of income budgets provides for:

1) transfer and crediting of income to a single account of the budget;

2) distribution in accordance with the approved budget of regulatory revenues;

3) return of excessively paid amounts of income to the budget;

4) accounting for budget revenues and drawing up reports on the revenues of the relevant budget.

Expenditure budgets are executed within the limits of the actual availability of budgetary funds in a single budget account in compliance with the mandatory sequentially implemented authorization and financing procedures.

The main stages of authorization in the execution of budget expenditures are:

1) drawing up and approval of the budget schedule;

2) approval and communication of notifications of budgetary appropriations to the administrators and recipients of budgetary funds, as well as approval of estimates of income and expenses to administrators of budgetary funds and budgetary institutions;

3) approval and communication of notifications on the limits of budgetary obligations to the administrators and recipients of budgetary funds;

4) acceptance of monetary obligations by recipients of budgetary funds;

5) confirmation and reconciliation of the fulfillment of monetary obligations.

The financing procedure consists in spending budgetary funds.

Within 10 days from the date of approval of the consolidated budget list, the body executing the budget brings the indicators of the specified list to the managers and recipients of budget funds.

Bringing the indicators of the consolidated budget schedule is carried out in the form of notifications of budget allocations for the period of the approved budget.

Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up an estimate of income and expenses in the prescribed form for its approval by higher authorities, and within five days the manager of budgetary funds approves it.

The estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

The estimate of income and expenses of a budgetary institution within one working day from the date of its approval is transferred by the budgetary institution to the body executing the budget.

Budget Commitment - recognized by the body executing the budget, the obligation to spend the funds of the relevant budget within a certain period, arising in accordance with the law on the budget and with a consolidated budget breakdown.

Limit of budgetary obligations - the volume of budgetary obligations, determined and approved for the manager and recipient of budgetary funds by the body executing the budget, for a period not exceeding three months.

Limits of budgetary obligations for managers and recipients of budgetary funds are approved by the body executing the budget, on the basis of distribution projects approved by the main managers of budgetary funds.

Limits of budgetary obligations are communicated to all managers and recipients of budgetary funds by the body executing the budget, no later than five days before the start of their validity period.

The consolidated register of limits of budgetary obligations for all managers and recipients of budgetary funds is submitted by the authorized executive body to the control body created by the legislative (representative) body.

The limit of budgetary obligations cannot differ from the volume of budgetary appropriations per quarter.

Changing the limits of budgetary obligations is possible in the event of a change in budget allocations, in the event of a blocking of expenditures. Changing the limits of budgetary obligations is possible if the body executing the budget has postponed the execution of the provided limits of budgetary obligations.

Recipients of budgetary funds may assume monetary obligations to make expenses and payments by drawing up payment and other documents necessary for making expenses and payments, within the limits of budgetary obligations brought to them and estimates of income and expenses.

The body executing the budget spends budgetary funds after checking the compliance of the prepared payment and other documents necessary for making expenses with the requirements of the Budget Code, approved estimates of income and expenses of budgetary institutions and the adjusted limits of budgetary obligations.

The list and forms of documents submitted to the body executing the budget to confirm financial obligations are approved by a legal act of the executive body.

The body executing the budget carries out the procedure for confirming the fulfillment of monetary obligations and, no later than three days from the date of submission of payment documents, makes an authorization inscription.

The expenditure of budget funds is carried out by writing off funds from a single budget account in the amount of a confirmed budget obligation in favor of individuals and legal entities. The volume of budgetary funds spent must correspond to the volume of confirmed financial obligations.

If in the process of budget execution there is a decrease in the volume of budget revenues or revenues from sources of financing the budget deficit, which leads to incomplete financing of expenditures by no more than 10% of annual appointments compared to the approved budget, the Government of the Russian Federation, the executive authority of a constituent entity of the Russian Federation or a local authority local governments have the right to decide on the introduction of a regime for reducing budget expenditures and to introduce this regime.

The immunity of the budgets of the budgetary system of the Russian Federation is a legal regime in which foreclosure on the funds of the budgets of the budgetary system of the Russian Federation is carried out only on the basis of a judicial act.

All budget revenues, sources of financing the budget deficit, budget expenditures, as well as operations carried out in the process of budget execution, are subject to budget accounting based on a single chart of accounts.

Reporting on budget execution can be operational, quarterly, semi-annual and annual. The collection, consolidation, compilation and presentation of reports on the execution of the budget are carried out by the authorized executive body.

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 Committee on Statistics.

The financial year ends on December 31st.

Author: Natalia Burkhanova

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