Budget system of the Russian Federation. Expenditure obligations of a constituent entity of the Russian Federation and a municipal entity (the most important)

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Budget system of the Russian Federation. Expenditure obligations of a constituent entity of the Russian Federation and a municipal entity (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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43. Expenditure obligations of a constituent entity of the Russian Federation and a municipality

Expenditure obligations of the subject of the Russian Federation arise as a result of:

1) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of agreements in the exercise by state authorities of the constituent entities of the Russian Federation of powers in matters of jurisdiction of the constituent entities of the Russian Federation;

2) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of contracts (agreements) when the state authorities of the constituent entities of the Russian Federation exercise powers on subjects of joint jurisdiction;

3) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation that provide for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation in the forms and procedure provided for by the Budget Code, including subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the provision of local governments with separate state powers of subjects of the Russian Federation;

4) adoption of regulatory legal acts of a constituent entity of the Russian Federation in the exercise by state authorities of a constituent entity of the Russian Federation of powers that are subject to financial support through subventions from the federal budget.

The expenditure obligations of a constituent entity of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the empowerment of local governments with certain state powers of the constituent entities of the Russian Federation are fulfilled by providing subventions to local budgets from the regional compensation fund.

The state authorities of a constituent entity of the Russian Federation independently determine the amount and terms of remuneration for the work of state civil servants of a constituent entity of the Russian Federation and employees of state institutions of a constituent entity of the Russian Federation.

Expenditure obligations of the municipality arise as a result of:

1) adoption of regulatory legal acts of local governments on issues of local importance;

2) adoption of regulatory legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers.

Local self-government bodies independently determine the amount and terms of remuneration for deputies.

State authorities and local governments are required to maintain registers of expenditure commitments.

The register of expenditure obligations is a set of normative legal acts and contracts and agreements concluded by public authorities that provide for the emergence of expenditure obligations to be executed at the expense of the relevant budgets.

Author: Natalia Burkhanova

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