Budget system of the Russian Federation. Concept and classification of budget expenditures (the most important)

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Budget system of the Russian Federation. Concept and classification of budget expenditures (the most important)

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40. The concept and classification of budget expenditures

Financial support for the performance of functions assigned to public authorities is the main factor for all parts of the budget system of the Russian Federation. The system of budget expenditures is formed depending on the nature of these functions.

According to the Budget Code of the Russian Federation, the formation of budget expenditures of all levels of the budget system of the Russian Federation is carried out in accordance with expenditure obligations, due to the delineation of powers established by the legislation of the Russian Federation of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which, according to the legislation of the Russian Federation, international and other contracts and agreements, should take place in the next financial year at the expense of the relevant budgets.

Budget expenditures, depending on their economic content, are divided into current and capital expenditures.

Capital expenditure budgets - this is a part of budget expenditures that ensures innovation and investment activities, including items of expenditure that are intended for investment in newly created or already existing (operating) legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities , expenses for overhaul and other expenses associated with expanded reproduction, expenses in the course of which the property owned by the Russian Federation, the constituent entities of the Russian Federation and others is created or increased, as well as other budget expenses that are included in the capital expenditures of the budget in accordance with the economic classification of expenditures of the budgets of the Russian Federation.

The development budget is formed as part of the capital expenditures of the budgets. Its procedure and conditions for its formation are determined by federal law.

Current expenditures of budgets - this is a part of budget expenditures, which ensures the current functioning of bodies: state power, local self-government; budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning and other budget expenditures that are not included in capital expenditures in accordance with the budget classification of the Russian Federation.

Funds from the repayment of state loans, budget loans, as well as funds received from the sale of property and other collateral transferred by recipients of budget loans and state or municipal guarantees to the relevant executive authorities as collateral for obligations under budget loans and state or municipal guarantees, are reflected in budget expenditures with a minus sign.

Author: Natalia Burkhanova

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