Budget law. Providing inter-budgetary transfers from local budgets (most important)

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Budget law. Providing inter-budgetary transfers from local budgets (most important)

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47. Provision of intergovernmental transfers from local budgets

Forms and procedure for providing interbudgetary transfers from local budgets defined in Art. Art. 142-142.3 of the RF BC.

The law of a constituent entity of the Russian Federation may provide for the transfer to the budget of a constituent entity of the Russian Federation of subventions from the budgets of settlements or municipal districts (city districts) in which, in the reporting year, the estimated tax revenues of local budgets exceeded the level established by the law of the corresponding constituent entity of the Russian Federation. At the same time, the indicated level cannot be set below two times the average level per inhabitant. The procedure for calculating and transferring such subventions is established by the law of the subject of the Russian Federation.

Subventions from the budgets of settlements transferred to the budget of a constituent entity of the Russian Federation are credited to the regional fund for financial support of settlements, and subventions from the budgets of municipal districts and urban districts are credited to the regional fund for financial support of municipal districts (urban districts).

The amount of subventions to be transferred from local budgets to the budget of a subject of the Russian Federation is calculated in proportion to the excess of estimated tax revenues of the level established by the law of the subject of the Russian Federation.

From the budget of the municipal district, the budgets of the settlements that are part of this municipal district may be provided with financial assistance in the form of subsidies from the district fund for financial support of settlements and other subsidies and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district adopted in accordance with the requirements of the RF BC and the laws of the corresponding subject of the Russian Federation.

In order to further equalize the financial capabilities of local self-government bodies of settlements to exercise their powers on issues of local importance, regional funds for financial support of settlements may be formed as part of the budgets of municipal districts. The procedure for the formation of such funds and the distribution of subsidies from these funds is established by the law of the constituent entity of the Russian Federation. The volume of the district fund for financial support of settlements and the distribution of subsidies between settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district.

The settlements that are part of a municipal district, the representative body of which is formed from the heads of the settlements that are part of the municipal district, and from the deputies of the representative bodies of these settlements, are obliged to transfer subventions to the budget of the municipal district for resolving issues of local importance of an intermunicipal nature. The purposes, the procedure for calculating, transferring and using these subventions are established by the charter of the municipal district or the regulatory legal act of the representative body of the municipal district. The amount of subventions is approved by the decision of the representative body of the municipal district and the decisions of the representative bodies of settlements on the relevant local budgets according to the standard for all settlements of the municipal district.

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