Budget law. Interbudgetary relations (most important)

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Budget law. Interbudgetary relations (most important)

Lecture notes, cheat sheets

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40. Intergovernmental relations

Interbudgetary relations - this is the relationship between federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies on issues of regulation of budget legal relations, organization and implementation of the budget process.

Intergovernmental relations arise:

1) between state authorities of the Russian Federation and state authorities of subjects of the Russian Federation;

2) between state authorities of the Russian Federation and local governments;

3) between public authorities of one subject of the Russian Federation and public authorities of another subject of the Russian Federation;

4) between the authorities of the subject of the Russian Federation and local governments;

5) between bodies of one local self-government and bodies of another local self-government.

The object of interbudgetary relations is budgetary funds, which should be directed to the performance of the functions of the Russian Federation as a whole, the constituent entities of the Russian Federation and local self-government.

Intergovernmental relations are carried out through intergovernmental transfers - funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation.

Intergovernmental transfers from the federal budget are provided in the form of:

1) financial assistance to the budgets of the constituent entities of the Russian Federation;

2) subventions to the budgets of subjects of the Russian Federation;

3) financial assistance to the budgets of individual municipalities;

4) other gratuitous and irrevocable transfers;

5) budget credits to the budgets of subjects of the Russian Federation.

Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation are provided in the form of:

1) financial assistance to local budgets;

2) subventions to local budgets;

3) funds transferred to the federal budget in connection with the repayment or servicing of the state debt of a constituent entity of the Russian Federation to federal government bodies;

4) other gratuitous and irrevocable transfers;

5) budget credits to local budgets.

Intergovernmental transfers from local budgets are provided in the form of:

1) financial assistance from the budgets of municipal districts to the budgets of settlements;

2) subventions transferred to regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);

3) subventions transferred from the budgets of settlements to the budgets of municipal districts for resolving issues of local importance of an inter-municipal nature;

4) funds transferred to the federal budget or to the budget of a constituent entity of the Russian Federation in connection with the repayment or servicing of the municipal debt of the municipality to the federal state authorities or state authorities of the constituent entity of the Russian Federation;

5) other gratuitous and irrevocable transfers.

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