Budget law. Participants in the budget process. Main managers, stewards, budget recipients (most important)

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Budget law. Participants in the budget process. Main managers, stewards, budget recipients (most important)

Lecture notes, cheat sheets

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12. Participants of the budget process. Chief administrators, administrators, budget recipients

Chief administrator of federal budget funds - a public authority of the Russian Federation that has the right to distribute federal budget funds among subordinate administrators and recipients of budget funds, determined by the departmental classification of federal budget expenditures (Article 158 of the RF BC).

Chief manager of budget funds of a constituent entity of the Russian Federation, local budget funds - a government body of a constituent entity of the Russian Federation, a local government body, a budgetary institution that has the right to distribute budget funds to 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 list of chief administrators of federal budget funds is approved by federal law, the list of chief administrators of budget funds of constituent entities of the Russian Federation and local budget funds is approved, respectively, by the executive authority of the constituent entity of the Russian Federation, local self-government body.

The main powers of the chief manager are:

1) representation of the interests of the state in agreements on the provision of budget funds on a repayable basis, state or municipal guarantees, budget investments;

2) approval of estimates of income and expenses of subordinate budgetary institutions;

3) drawing up a budget schedule, distributing limits of budgetary obligations to subordinate administrators and recipients of budgetary funds, execution of the relevant part of the budget, control over recipients of budgetary funds in terms of ensuring their intended use and timely return;

4) control over the use of budgetary funds by budgetary fund managers, budgetary institutions and other recipients of budgetary funds.

Manager of budgetary funds - a public authority or a local self-government body that has the right to distribute budgetary funds among subordinate recipients of budgetary funds. The manager of budgetary funds, along with the main manager, participates in the execution of the budget for expenditures (Article 159 of the RF BC).

The main powers of the manager of budgetary funds are:

1) representing the interests of the state, a constituent entity of the Russian Federation or a municipality in agreements on the provision of funds from the relevant budget on a reimbursable basis;

2) drawing up a budget schedule, distributing the limits of budget obligations by subordinate recipients of budget funds;

3) approval of estimates of income and expenses of subordinate budgetary institutions;

4) control over the use of budgetary funds by subordinate recipients of budgetary funds.

Recipient of budgetary funds - a budgetary institution or other organization entitled to receive budgetary funds in accordance with the budget list for the corresponding year (Article 162 of the RF BC).

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