Budget law. Budgetary powers of municipalities (most important)

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Budget law. Budgetary powers of municipalities (most important)

Lecture notes, cheat sheets

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8. Budgetary powers of municipalities

Features of the budgetary powers of local authorities are determined by the system of local self-government. The general powers of local governments in the field of budgetary legal relations are established by Art. 9 of the RF BC, which are regulated in detail by the laws of the relevant subject of the Russian Federation, as well as by the regulatory legal acts of the municipalities themselves.

The powers of local governments include:

1) establishing order:

a) preparation and consideration of the draft local budget;

b) approval and execution of the local budget;

c) exercising control over the execution of the local budget and approving the report on the execution of the local budget;

2) preparation and consideration of the draft local budget;

3) approval and execution of the local budget, control over its execution, drawing up and approval of a report on the execution of the local budget; establishing and fulfilling expenditure obligations of the municipality;

4) determining the procedure for providing interbudgetary transfers from local budgets, providing interbudgetary transfers from local budgets;

5) implementation of municipal borrowings, management of municipal debt; detailing the objects of the budget classification of the Russian Federation in the part related to the corresponding local budget.

Given the two-tier structure of local governments in the Russian Federation, local self-government bodies of municipal districts along with the above powers also empoweredby:

1) establishing, in accordance with the legislation, the norms for deductions to the budgets of settlements from federal, regional and local taxes and fees;

2) establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of the municipal district to the budgets of urban and rural settlements;

3) provision of interbudgetary transfers from the budget of the municipal district to the budgets of urban and rural settlements;

4) determining the goals and procedure for providing subventions from the budgets of settlements to the budgets of municipal districts for resolving issues of local importance of an intermunicipal nature;

5) drawing up a report on the execution of the consolidated budget of the municipal district.

At the same time, local self-government bodies of settlements, in addition to budgetary powers assigned to the competence of municipal bodies, exercise budgetary powers to establish the procedure for compiling, approving and executing estimates of income and expenses of individual settlements, other territories that are not municipalities that are part of the territory settlements.

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