Lecture notes, cheat sheets
Budget law. Budget execution report (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 27. Report on budget execution Budget execution report submitted to the relevant representative body in the form of a draft law (decision) along with documents and materials provided for by the provisions of the Tax Code of the Russian Federation (clause 1, article 272 of the Tax Code of the Russian Federation). The budget execution report must be drawn up in accordance with the same structure and budget classification that were used when approving the budget (clause 2, article 272 of the Tax Code of the Russian Federation). The authorized financial bodies in this area are the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and its territorial divisions, local governments can create municipal treasuries. The report on the execution of the federal budget, as well as reports on the execution of the budgets of state off-budget funds, are sent by the Government of the Russian Federation for their approval to the State Duma on the basis of the main indicators. In accordance with the Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", a report on the execution of the budget of a subject of the Russian Federation is approved by its law, a report on the execution of the budget is submitted to the legislative body of the subject of the Russian Federation by the highest official of this subject or the head of the highest executive body of state power of the subject of the Russian Federation. Prior to the start of consideration of the report on budget execution by the representative body, external verification of the said report (clause 3, article 272 of the Tax Code of the Russian Federation). External verification of the budget execution report is carried out by the relevant control bodies of representative bodies (clause 4 of article 272 of the Tax Code of the Russian Federation). External verification of the budget execution report is carried out by the relevant control bodies of the representative bodies: 1) at the federal level - by the Accounts Chamber of the Russian Federation; 2) at the level of subjects of the Russian Federation - by regional control and accounting chambers. In addition, the representative (legislative) body has the right to apply to the prosecution authorities of the Russian Federation to verify the circumstances of non-compliance of budget execution with the adopted law (decision) on the budget in case of exceeding the rights granted to the body executing the budget to reduce costs, transfer appropriations and block costs and attract to the responsibility of guilty officials (clause 5 of article 272 of the RF BC). The representative body makes a decision on the report on budget execution after receiving the results of the verification of the report. If during the audit of the budget a discrepancy between the execution of the budget and the adopted law (decision) on the budget is revealed, if the regime of reduction and blocking of expenses was not introduced, the representative body has the right to decide to reject the report on the execution of the budget. << Back: Budget execution >> Forward: Federal budget of the Russian Federation We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Microeconomics. Lecture notes ▪ National history. Lecture notes ▪ The budget system of the Russian Federation. Crib See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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