Budget law. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets
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Budget law. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Table of contents

1. The concept of budget law. Subject of budget law

Budget law of Russia - this is a sub-branch of Russian law, part of financial law, its leading institution; a set of generally binding norms established by the state that determine the foundations of the country's budget structure, the preparation, consideration, approval and execution of the state budget and the budgets of the constituent entities of the Russian Federation that are part of the state budget system. The budgetary law of Russia also includes a list of budget revenues and expenditures, the procedure for distributing revenues and expenditures between different types of budgets, budgetary rights of the Russian Federation, constituent entities of the Russian Federation, administrative-territorial units; regulating the budget process, as well as regulating the formation and use of state extra-budgetary funds for the purpose of financial support for the socio-economic development of the country and other needs of society.

The subject of budget law are public relations that arise with the establishment of a budgetary device and the budgetary system of the Russian Federation; with the establishment of the structure of revenues and expenditures of the budget system of the Russian Federation and their distribution between budgets of different levels; with the delimitation of budgetary competence between the Russian Federation, the constituent entities of the Russian Federation and local governments; with the organization of the budget process, i.e., establishing the procedure for compiling, reviewing, approving and executing the budget, compiling, approving reports on the use of relevant budgets; with the organization of control over the execution of budgets. These groups of public relations, regulated by the norms of budgetary law, are budgetary legal relations (Article 1 of the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (BC RF)).

Budget law norms according to their content are divided into substantive and procedural. Budgetary material norms fix the structure of the budgetary system of the Russian Federation and the constituent entities of the Russian Federation, municipalities, budgetary and extra-budgetary funds, the list of budget revenues and expenditures, their distribution among various budgets, etc. e. Budget procedural rules include rules governing the procedure for drawing up, reviewing, approving and executing the budgets of the Russian Federation, its regional and local budgets, as well as the procedure for compiling and approving a report on budget execution.

The budgetary law of Russia is divided into general and special parts.

General part budgetary law form norms that fix the general principles and methods of activity of state bodies of the Russian Federation and constituent entities of the Russian Federation, as well as local governments in the budgetary sphere, the main powers of subjects of budgetary legal relations. The norms of the general part of budget law are specified in special part, where the powers of all subjects of budgetary legal relations, the procedure for drawing up and adopting budgets at all levels, etc. are regulated in detail.

2. System of sources of budgetary law

System of sources of budgetary law in the Russian Federation is enshrined in the provisions of Art. Art. 2-4 BC RF. The budget legislation of the Russian Federation consists of the RF Budget Code and the federal laws adopted in accordance with it on the federal budget for the corresponding year, the laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation for the corresponding year, the regulatory legal acts of representative bodies of local self-government on local budgets for the corresponding year and other federal laws , the laws of the constituent entities of the Russian Federation and the regulatory legal acts of the representative bodies of local self-government that regulate the legal relations specified in Art. 1 BC RF (Art. 2 BC RF).

The President of the Russian Federation has the right issue decrees that regulate budgetary legal relations on the basis of and in pursuance of the provisions of the RF BC.

The Government of the Russian Federation has the right adopt normative legal acts. Federal executive authorities, within their competence, adopt acts regulating budgetary legal relations, in cases and within the limits established by the RF Budget Code, as well as by presidential decrees and regulations of the Government of the Russian Federation. At the same time, federal executive authorities adopt normative legal acts regulating budgetary relations only on issues within the jurisdiction of the Russian Federation.

State authorities of the constituent entities of the Russian Federation and local governments adopt regulatory legal acts that regulate budgetary legal relations, within their competence. At the level of subjects of the Russian Federation, normative acts of the corresponding subject of the Russian Federation are adopted that regulate budgetary legal relations on its territory. Local self-government bodies adopt normative acts regulating budgetary legal relations within the municipality.

In case of conflict between the norms of the RF BC and other normative legal acts of all levels regulating budgetary legal relations, the provisions of the RF BC are applied.

International treaties of the Russian Federation, the norms of which prevail over national legislation, are also provided as sources of budgetary law.

The main source of budgetary law is the RF Budget Code. The most important sources of budget law are the Tax Code of the Russian Federation (TC RF), Federal Law No. 15-FZ of August 1996, 115 "On Budget Classification", as well as legal acts of the subjects of the Russian Federation and municipalities that regulate the budget process at their level. In addition, the system of sources of budgetary law includes laws and by-laws that regulate the process of distributing revenues and expenditures of budgets of all levels, as well as the activities of individual bodies and organizations.

3. Budget legal relations

The Budget Code of the Russian Federation classifies relations as budget legal relationsthat arise in the process of generating revenues and making expenditures of the budget of the Russian Federation, budgets of constituent entities of the Russian Federation, budgets of municipalities and budgets of state target budgetary and extra-budgetary funds, implementation of state and municipal borrowings, regulation of state and municipal debt, as well as relations arising in the process of drawing up and consideration of draft budgets of the Russian Federation, budgets of its constituent entities, budgets of municipalities, approval and execution of these budgets, monitoring their implementation. At the same time, the Budget Code of the Russian Federation does not provide a general description or definition of budgetary legal relations, but is only limited to listing their main types.

Budget legal relations can be divided into three groups:

1) relations arising in the process of drawing up, reviewing, approving and executing the budgets of the Russian Federation, constituent entities of the Russian Federation and municipalities;

2) relations arising in the process of generating income and making expenditures of the budgets of the Russian Federation, its constituent entities and municipalities, state off-budget funds, as well as relations arising in connection with state and municipal debt;

3) relations related to the determination of the legal status of participants in the budget process and their responsibility for violating budget legislation.

The subjects of budget legal relations are:

1) the Russian Federation, constituent entities of the Russian Federation, as well as municipalities that participate in budget legal relations through their representative and executive bodies in the interests of the Russian Federation, constituent entities of the Russian Federation or municipalities in general, respectively;

2) representative and executive bodies of state power of the Russian Federation, constituent entities of the Russian Federation and municipalities;

3) state and municipal organizations (enterprises, institutions) - recipients of budgetary funds.

Non-governmental organizations, as well as citizens, are not subjects of budget legal relations. Exceptions are non-governmental organizations that, in accordance with regulatory legal acts, have the right to receive budgetary funds.

A feature of budget legal relations is that they are limited in time by the duration of the budget: budget legal relations arise on January 1 of the corresponding financial year and terminate on December 31 of the corresponding financial year.

In paragraph 2 of Art. 1 of the RF Budget Code states that the code establishes the legal status of participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of the budget legislation of the Russian Federation.

4. Budget process

Budget Process- the activities of state authorities, local governments and participants in the budget process regulated by the norms of law, which consist in the preparation and consideration of draft budgets, draft budgets of state extra-budgetary funds, approval and execution of the relevant budgets and budgets of state extra-budgetary funds, as well as in monitoring their implementation.

There are four stages in the budgeting process:

1) preparation of draft budgets - preparation of an economic justification for budget revenues and expenditures;

2) approval of draft budgets - adoption of regulatory legal acts on the budget of the appropriate level for the next financial year;

3) execution of budgets - receipt of budget revenues and distribution of budgetary funds in accordance with the regulatory legal act on the budget;

4) control over the execution of budgets and a report on the execution of budgets - current control over the use of budgetary funds in the process of budget execution and summing up the results of budget execution at the end of the financial year.

The budget process at the federal level is regulated by the RF BC, which also establishes the general principles of the budget process for budgets of all levels. At the level of subjects of the Russian Federation, the budget process is regulated by laws (in some subjects - codes) of the respective subjects. Municipal formations adopt their own normative legal acts (regulations, etc.) that regulate the budgetary process of the corresponding municipal formation.

Participants in the budget process are the President of the Russian Federation, legislative (representative) authorities of the Russian Federation, its constituent entities and municipalities; executive authorities of the Russian Federation, its subjects, municipalities; monetary authorities; bodies of state and municipal financial control; state off-budget funds; main managers and managers of budgetary funds; budgetary institutions, state and municipal unitary enterprises, other recipients of budgetary funds; credit institutions carrying out individual transactions with budget funds; other bodies entrusted by the legislation with budgetary, tax and other powers (clause 1, article 151 of the RF BC).

The structure of the federal financial bodies is determined by a decree of the President of the Russian Federation, the body of monetary regulation is the Bank of Russia. The bodies of state or municipal financial control are the Accounts Chamber of the Russian Federation, control and financial executive authorities, control bodies of legislative (representative) bodies of constituent entities of the Russian Federation and representative bodies of local self-government (clause 4, article 151 of the RF BC).

5. Budget system and its principles

RF budgetary system is a set of the federal budget, budgets of subjects of the Russian Federation, local budgets and budgets of state non-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by the rule of law.

According to Art. 10 of the Budget Code of the Russian Federation, the budget system of the Russian Federation includes: the federal budget and the budgets of state extra-budgetary funds; budgets of subjects of the Russian Federation and budgets of territorial state off-budget funds; local budgets, including the budgets of municipal districts and urban districts, the budgets of intracity municipalities of the federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

Basic principles of the budget system:

1) the principle of the unity of the budget system - the unity of the budget legislation of the Russian Federation, the principles of organization and functioning of the budget system, forms of budget documentation and reporting, budget classification, a single procedure for establishing and fulfilling expenditure obligations (Article 29 of the RF BC);

2) the principle of delimiting income and expenses between budgets of different levels - securing income and expenses for the budgets of the budget system of the Russian Federation, as well as determining the powers of state authorities and local governments to generate income, establish and fulfill spending obligations (Article 30 of the RF BC);

3) the principle of budget independence - the right and duty of state authorities and local governments to independently ensure the balance of the relevant budgets and the efficiency of using budget funds, independently carry out the budget process, establish taxes and fees in accordance with the legislation of the Russian Federation, subject to credit to the budgets of the appropriate level (Article 31 BC RF);

4) the principle of completeness of reflection of income and expenses - all income and expenses of budgets are subject to reflection in budgets without fail and in full (Article 32 of the RF BC);

5) the principle of a balanced budget - the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit (Article 33 of the RF BC);

6) the principle of publicity - budgets and reports on their implementation are subject to mandatory publication in the open press (Article 36 of the RF BC);

7) the principle of budget reliability - the realistic calculation of budget revenues and expenditures (Article 37 of the RF BC);

8) the principle of targeting and targeted nature of budgetary funds - budgetary funds are allocated at the disposal of specific recipients of budgetary funds for specifically defined purposes (Article 38 of the RF BC).

6. Budget powers of the Russian Federation

The budgetary powers of federal government bodies are set out in Art. 7 BC RF.

The budgetary powers of the Russian Federation can be divided into two groups:

1) powers related to the determination of the general principles and foundations of the organization and functioning of the budget system at all its levels;

2) powers related directly to the federal level of government.

The first group of powers includes, in particular:

1) establishment of general principles for the organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations;

2) determination of the bases for drawing up and reviewing draft budgets, approving and executing budgets, approving reports on their execution and exercising control over their execution;

3) establishing the procedure for compiling and submitting budget reports to the federal executive authorities;

4) establishing the procedure for delimiting the expenditure obligations of the Russian Federation, subjects of the Russian Federation, municipalities;

5) determination of the bases for the formation of income and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;

6) determination of the procedure for establishing standards for deductions from federal, regional and local taxes and fees, taxes provided for by special tax regimes to the budgets of the budgetary system of the Russian Federation;

7) determination of the general principles for the provision and forms of interbudgetary transfers;

8) establishing the procedure for borrowing by the Russian Federation, constituent entities of the Russian Federation and municipalities, managing the debt of the Russian Federation, constituent entities of the Russian Federation and municipalities, repaying and servicing the public debt of the Russian Federation;

9) establishment of the budget classification of the Russian Federation and the general procedure for its application.

The second group of powers includes:

1) establishing order:

a) preparation and consideration of draft federal budgets and budgets of state off-budget funds;

b) approval and execution of the federal budget and the budgets of state off-budget funds;

c) exercising control over their execution;

d) approval of reports on the execution of the federal budget and the budgets of state off-budget funds;

e) drawing up a report on the execution of the consolidated budget of the Russian Federation;

2) determination of the procedure for establishing and fulfilling expenditure obligations of the Russian Federation;

3) the establishment of standards for deductions from federal taxes and fees, taxes provided for by special tax regimes, to the budgets of the budgetary system of the Russian Federation;

4) provision of interbudgetary transfers from the federal budget;

5) the implementation of state borrowings of the Russian Federation and the provision of loans to foreign states, the management of the state debt of the Russian Federation, etc.

7. Budgetary powers of the constituent entities of the Russian Federation

The nature of the budgetary powers of state authorities of the constituent entities of the Russian Federation is determined by the federal structure of Russia. The main budgetary powers of the constituent entities of the Russian Federation are defined in Art. 8 of the RF BC, they are regulated in detail by the regulatory legal acts of the relevant subjects of the Russian Federation.

The powers of the subjects of the Russian Federation in the field of regulation of budgetary relations consist of two groups:

1) powers that relate to the entire budget system of a subject of the Russian Federation, including the budget of this subject and local budgets;

2) powers that relate exclusively to the budget of the subject of the Russian Federation directly.

The first group includes the following powers:

1) establishing the procedure for submitting approved local budgets, reports on the execution of local budgets and other budget reporting to the executive bodies of state power of the constituent entities of the Russian Federation;

2) determination of the procedure for establishing and fulfilling expenditure obligations of municipalities subject to execution at the expense of subventions from the budget of a constituent entity of the Russian Federation;

3) establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of a subject of the Russian Federation;

4) establishment of the general procedure and conditions for the provision of interbudgetary transfers from local budgets;

5) setting standards for contributions to local

budgets from federal or regional taxes and fees;

6) temporary exercise of certain budgetary powers of local governments.

The second group includes the following powers:

1) establishing the procedure for compiling and considering draft budgets of a constituent entity of the Russian Federation, approving and executing the budget of a constituent entity of the Russian Federation, exercising control over its execution and approving a report on execution;

2) establishment and fulfillment of spending obligations of the subject of the Russian Federation;

3) provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation; detailing the objects of the budget classification of the Russian Federation in the part related to the budget of the corresponding subject of the Russian Federation;

4) implementation of state borrowings of the subject of the Russian Federation, management of the state debt of the subject of the Russian Federation.

Some expanded budgetary powers of cities of federal significance - Moscow and St. Petersburg. In addition to the above, the state authorities of these subjects of the Russian Federation have the right to: determine the sources of income for the budgets of intracity municipalities; establish standards for deductions to the budgets of intracity municipalities from federal, regional or local taxes and fees; determine the volume and procedure for providing interbudgetary transfers to the budgets of intracity municipalities, etc.

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.

9. Participants of the budget process. Representative (legislative) authorities

The budgetary powers of representative (legislative) bodies are determined by the legal form of budgets, since, in accordance with Art. 11 BC RF federal budget developed and approved in the form of a federal law, budgets of subjects of the Russian Federation - in the form of laws of subjects of the Russian Federation, local budgets - in the form of legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.

The budgetary powers of representative (legislative) bodies are set out in Art. 153 BK RF.

Representative (legislative) bodies participate in the budget process in two directions:

1) consideration and approval of budgets and reports on their execution. When considering and approving draft budgets, representative (legislative) bodies at all levels - federal, regional, local - clothe the budget in the required legal form, the report on budget execution is approved in a similar way;

2) exercising control over the execution of budgets. In order to carry out subsequent control over the execution of budgets, representative (legislative) bodies create special budgetary control bodies (accounting chambers, etc.), the procedure for the formation of which is determined by the relevant representative (legislative) body.

In addition, the representative (legislative) bodies determine the legal status of the bodies exercising control over the execution of budgets of the corresponding level of the budget system of the Russian Federation.

Powers of representative (legislative) bodiesat the federal level are determined by the Constitution of the Russian Federation, the Budget Code of the Russian Federation, at the regional level - by the constitutions (charters) of the constituent entities of the Russian Federation and legislative acts of the constituent entities of the Russian Federation on the budget structure and budget process, at the local level - by acts of local governments.

In 2000 a ban was introduced on the creation of reserve funds by representative (legislative) bodies, which was aimed at avoiding possible abuses of power, since the decision to create such funds is within the exclusive competence of legislative (representative) bodies. At the same time, a ban was introduced on the performance of certain functions by representative (legislative) bodies for the execution of budgets, which corresponds to the constitutional principle of separation of powers: if the adoption of laws (decisions) on the budget falls within the competence of the legislative branch, then the execution of the budget is within the competence of the executive authorities. At the same time, this prohibition does not apply to local government bodies that combine the functions of both legislative and executive bodies.

10. Participants in the budget process. Executive authorities

Budgetary powers of executive authorities, enshrined in Art. 154 of the Budget Code of the Russian Federation, are implemented during the preparation of the draft budget, budget execution, as well as during monitoring of its implementation.

Executive authorities participate in the budget process in the following areas:

1) draw up a draft budget and submit it with the necessary documents for approval by the relevant legislative (representative) bodies. Drawing up a draft budget is within the competence of the highest executive authorities of the corresponding level;

2) implement the budget, including the collection of budget revenues, management of the state (municipal) debt. The execution of the budget is carried out by various executive authorities, including financial authorities, tax authorities, property management authorities, treasury authorities and others in accordance with their competence;

3) carry out departmental control over the execution of the budget. Departmental control over the execution of the budget is carried out in accordance with the competence of the relevant departments;

4) submit a report on budget execution for approval by the relevant legislative (representative) bodies. The report on the execution of the budget of the corresponding level is also compiled by the highest executive authorities of the corresponding level.

General powers of executive authorities at the federal level established by the Constitution of the Russian Federation, the Budget Code of the Russian Federation, at the regional level - constitutions (charters) of the constituent entities of the Russian Federation and legislative acts of the constituent entities of the Russian Federation on the budget structure and budget process, at the local level - acts of local governments. Legal acts of the budgetary legislation of the Russian Federation, subjects of the Russian Federation, acts of representative bodies of local self-government may also entrust executive bodies with other powers.

Unlike representative (legislative) bodies, executive bodies of power at all levels have the right to create reserve funds in the budget. The amount of reserve funds and the procedure for spending reserve funds at the federal level is determined by the RF BC and regulatory legal acts of the Government of the Russian Federation, at the regional level - by regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation, at the local level - by regulatory legal acts of local governments. At the same time, executive authorities of all levels are obliged to quarterly inform the relevant body of representative (legislative) power or a representative body of local self-government about the expenditure of the reserve fund.

11. Participants in the budget process. Ministry of Finance of the Russian Federation, Central Bank of the Russian Federation, bodies of the Federal Treasury

The Ministry of Finance of the Russian Federation acts in the budget process at the federal level as the body responsible for the preparation and execution of the federal budget. The powers of the Ministry of Finance of the Russian Federation are defined by Art. 165 of the RF BC, as well as the Regulations on the Ministry of Finance of the Russian Federation.

The powers of the Ministry of Finance of the Russian Federation, in particular, include:

1) drafting the federal budget and submitting it to the Government of the Russian Federation;

2) representation of the interests of the state in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of federal budget funds;

3) drawing up and maintaining a consolidated budget list of the federal budget;

4) management of the public debt of the Russian Federation;

5) organization of execution of the federal budget;

6) submission of a report on the execution of the federal budget and a report on the execution of the consolidated budget of the Russian Federation to the Government of the Russian Federation.

The Bank of Russia participates in the budget process as a monetary authority. The budgetary powers of the Central Bank of Russia are enshrined in Art. 155 of the RF BC, as well as in the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" dated July 10, 2002 No. 86-FZ.

The main functions of the Central Bank of the Russian Federation are:

1) development, together with the Government of the Russian Federation, of the main directions of monetary policy;

2) commission-free servicing of accounts of the federal budget and state off-budget funds, budgets of constituent entities of the Russian Federation and local budgets;

3) exercising the function of a general agent for government securities of the Russian Federation.

Bodies of the Federal Treasury of the Russian Federation provide cash services to budgets. The powers of the bodies of the Federal Treasury are established by Art. 166.1 of the RF BC.

The powers of the Federal Treasury include:

1) distribution of income and other receipts between budgets according to established standards;

2) opening accounts for the accounting of federal budget funds and other funds provided for by law;

3) establishing the procedure for cash services for the execution of budgets;

4) establishing the procedure for opening and maintaining personal accounts of the main administrators, administrators and recipients of federal budget funds;

5) maintaining a consolidated register of chief administrators, administrators and recipients of federal budget funds;

6) keeping records of operations on the cash execution of the federal budget, drawing up reports on the cash execution of the federal budget;

7) drawing up a report on the execution of the federal budget and the consolidated budget and submitting them to the Ministry of Finance of the Russian Federation.

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).

13. Budget revenues

Budget revenues- funds received on a gratuitous and irrevocable basis in accordance with the current legislation at the disposal of state authorities of the Russian Federation, state authorities of the relevant constituent entities of the Russian Federation and local governments. Budget revenues are formed in accordance with budgetary and tax legislation. According to paragraph 2 of Art. 39 of the Budget Code of the Russian Federation in budget revenues, incomes credited to the budgets of other levels of the budget system of the Russian Federation for targeted financing of centralized activities, as well as gratuitous transfers, can be partially centralized.

According to Art. 41 BC RF Budget revenues are divided into three types:

1) tax revenues;

2) non-tax revenues;

3) gratuitous and irrevocable transfers.

The tax revenues of the budget include:

1) federal, regional and local taxes and fees provided for by the legislation of the Russian Federation;

2) penalties and fines.

Tax revenues are considered paid to the income of the relevant budget or the budget of the state off-budget fund from the moment established by the current tax legislation of the Russian Federation.

Non-tax budget revenues include:

1) income from the use of property in state or municipal ownership;

2) income from the sale of state or municipal property (privatization);

3) income from paid services provided by budgetary institutions under the jurisdiction of the appropriate level;

4) funds received as a result of the application of measures of civil, administrative and criminal liability, or received in compensation for harm caused by the Russian Federation, constituent entities of the Russian Federation, municipalities;

5) other non-tax income.

Free and non-refundable transfers to the budget include:

1) grants and subsidies from the budgets of other levels;

2) subventions from the Federal Compensation Fund or regional compensation funds;

3) subventions from local budgets to budgets of other levels;

4) gratuitous and irrevocable transfers between the budgets of the budgetary system of the Russian Federation, as well as from the budgets of state or territorial off-budget funds;

5) transfers from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

Non-tax revenues and other receipts are considered paid to the relevant budget or the budget of the state extra-budgetary fund from the moment the funds are debited from the payer's account.

The transfer of income to the budget of the corresponding level takes place from the moment the Central Bank of Russia or a credit institution completes an operation to transfer funds to the account of the body executing the corresponding budget.

14. Budget expenditures

According to the provisions of Art. 65 BK RF budget expenses - these are funds allocated to financially support the tasks and functions of the state and local government. The formation of budget expenditures at all levels of the budget system of the Russian Federation is carried out in accordance with certain expenditure obligations in accordance with the established division of powers of the federal government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation and local governments, the execution of which must take place in the next financial year at the expense of the corresponding budget. .

Budget expenditures are divided into current and capital.

According to the provisions of Art. 67 BK RF, capital expenditure - this is part of the budget expenditures that ensures innovation and investment activities and other expenses associated with expanded reproduction, the implementation of which creates or increases property owned by the Russian Federation, constituent entities of the Russian Federation, and municipalities, respectively. At the same time, a development budget can be formed as part of capital expenditures.

According to the provisions of Art. 68 BK RF, running costs - part of budget expenditures that ensures the current functioning of state authorities, local governments, budgetary institutions, as well as other budget expenditures not included in capital expenditures in accordance with the budget classification of the Russian Federation.

According to Art. 69 BC RF budget expenditures can be carried out in the following forms:

1) appropriations for the maintenance of budgetary institutions;

2) funds for payment for goods, works and services performed by individuals and legal entities under state or municipal contracts;

3) transfers to the population;

4) appropriations for the implementation by local government bodies of mandatory payments to the population established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of representative bodies of local government;

5) appropriations for the implementation of certain state powers transferred to other levels of government;

6) appropriations for compensation of additional expenses incurred as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

7) budget loans to legal entities;

8) subventions and subsidies to individuals and legal entities;

9) investments in the authorized capital of existing or newly created legal entities;

10) credits and loans within the country at the expense of state external borrowings;

11) funds for servicing debt obligations, including state or municipal guarantees.

15. Budget deficit and surplus

The budget deficit - the excess of budget expenditures over its revenues.

Budget surplus - the excess of budget revenues over its expenditures.

If the budget for the next financial year assumes an excess of expenditures over its revenues, the normative legal act on the budget must necessarily contain norms establishing the sources of financing the budget deficit. When adopting a budget for the next financial year without a deficit, the relevant legal act on the budget may provide for the attraction of funds from sources of financing the budget deficit to finance budget expenditures within the limits of debt repayment costs.

Since the budget deficit is of decisive importance for assessing the state of the economy and finances, the budget legislation of the Russian Federation pays increased attention to the problem of legislative limitation of the size of the budget deficit, as well as sources of financing the budget deficit. Article 92 of the RF BC limits the maximum size of the deficit of budgets of all levels.

For the federal budget the size of the deficit is limited by the total volume of budget investments and expenditures on servicing the state debt of the Russian Federation in the corresponding financial year.

For the budget of the subject of the Russian Federation the maximum size of the budget deficit is 15% of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget. Marginal deficit local budgets is 10% of the local budget revenues, excluding financial assistance from the federal budget and the budget of the constituent entity of the Russian Federation. At the same time, when approving the proceeds from the sale of property in the budget, the maximum size of the budget deficit of a constituent entity of the Federation or the local budget may exceed the indicated limits, but not more than by the amount of proceeds from the sale of property.

To finance the budget deficit, various sources established by the current budget legislation can be used. Sources of financing the budget deficit divided into external and internal. The classification of sources of internal and external financing of budget deficits at all levels is established by Federal Law of August 15, 1996 No. 115-FZ “On the budget classification of the Russian Federation”.

Specific sources of financing the deficit of the corresponding budget are approved by the legislative (representative) authorities in the regulatory legal act on the budget for the next financial year for the main types of funds raised. At the same time, Art. 93 of the RF Budget Code prohibits the use of Bank of Russia loans as sources of financing the budget deficit, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation and municipalities during their initial placement. A similar prohibition is contained in the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)".

16. Public debt of the Russian Federation

State debt of the Russian Federation its obligations to individuals and legal entities, foreign states, international organizations and other subjects of international law are recognized, including obligations under state guarantees provided by the Russian Federation. The Russian Federation acts as a borrower of funds on the terms of repayment and compensation. Borrowed funds must be returned by the state to the population, business entities, other lenders within a certain period and on the conditions specified in the contract (agreement). The state debt of the Russian Federation is fully secured by all federally owned property constituting the state treasury (Article 97 of the RF BC).

External public debt - this is the state's debt for outstanding external loans and unpaid interest on them. It consists of the debt of a given state to international and state banks, governments, private foreign banks, etc.

Domestic public debt - this is the internal debt of the state to organizations, enterprises and the population, formed in connection with the attraction of their funds for the implementation of government programs and orders, the issuance of paper money, government bonds and other government securities, as well as due to the presence of deposits of the population in state banks.

According to Art. 98 BC RF The state debt of the Russian Federation exists in the following forms:

1) credit agreements (contracts) with credit organizations, foreign states and international financial organizations;

2) government loans made by issuing securities on behalf of the Russian Federation;

3) contracts and agreements on the receipt by the Russian Federation of budgetary loans from the budgets of other levels of the budgetary system of the Russian Federation;

4) agreements on the provision of state guarantees by the Russian Federation;

5) agreements and agreements on the prolongation and restructuring of the debt obligations of the Russian Federation of previous years.

The composition of the external public debt of the Russian Federation includes:

1) the volume of obligations under the state guarantees of the Russian Federation;

2) the amount of principal debt on loans from foreign governments, credit institutions, firms and international financial organizations received by the Russian Federation.

The composition of the internal public debt of the Russian Federation includes:

1) the principal nominal amount of the debt on government securities of the Russian Federation;

2) the amount of principal debt on loans received by the Russian Federation;

3) the amount of principal debt on budget loans received by the Russian Federation from budgets of other levels;

4) the volume of obligations under state guarantees provided by the Russian Federation.

By maturity, the debt obligations of the Russian Federation are classified into short term (up to 1 year), medium term (from 1 year to 5 years) and long-term (over 5 years). The maturity limit for Russian debt obligations is 30 years. At the same time, the RF BC contains a ban on changing the terms of a state loan put into circulation, including the terms of payment and the amount of interest payments, as well as the term of circulation.

17. Public debt of the subject of the Russian Federation

According to the provisions enshrined in Art. 99 BK RF, public debt of a constituent entity of the Russian Federation - this is a set of debt obligations of a constituent entity of the Russian Federation. The public debt of a constituent entity of the Russian Federation is fully and unconditionally secured by all property owned by the constituent entity of the Russian Federation that makes up the treasury of the constituent entity of the Russian Federation (clause 2 of Article 99 of the Budget Code of the Russian Federation).

Forms of public debt of a constituent entity of the Russian Federation are generally similar to the forms of public debt of the Russian Federation:

1) credit agreements and contracts;

2) government loans of a subject of the Russian Federation, carried out by issuing their own securities;

3) contracts and agreements on the receipt by a constituent entity of the Russian Federation of budget loans from the budgets of other levels of the budgetary system of the Russian Federation;

4) agreements on the provision of state guarantees of a constituent entity of the Russian Federation;

5) agreements and contracts on behalf of a constituent entity of the Russian Federation, including international ones, on the prolongation and restructuring of debt obligations of a constituent entity of the Russian Federation of previous years (clause 3, article 99 of the RF BC).

The volume of public debt of the constituent entities of the Russian Federation includes:

1) the principal nominal amount of the debt on government securities of constituent entities of the Russian Federation;

2) the amount of the principal debt on loans received by the constituent entity of the Russian Federation;

3) the amount of the principal debt on budget loans received by a constituent entity of the Russian Federation from budgets of other levels;

4) the volume of obligations under state guarantees provided by the constituent entity of the Russian Federation (clause 4, article 99 of the RF BC).

The state debt of a constituent entity of the Russian Federation must be repaid within the terms determined by the conditions for granting loans. The deadline for repayment of debt obligations of a constituent entity of the Russian Federation is 30 years.

The forms and types of government securities issued on behalf of a constituent entity of the Russian Federation are determined by the relevant state authorities of that constituent entity of the Russian Federation. At the same time, government securities issued on behalf of a constituent entity of the Russian Federation, the conditions for their issue and circulation by the relevant state authorities of the constituent entity of the Russian Federation must comply with the requirements of Federal Law No. 29-FZ of July 1998, 136 "On the Features of the Issue and Circulation of State and Municipal Securities" .

The Budget Code of the Russian Federation obliges the representative (legislative) bodies and executive authorities of the constituent entity of the Russian Federation to use all the powers granted to them to form budget revenues of the constituent entity of the Russian Federation to pay off their debt obligations and service the debt. At the same time, the maximum amount of borrowed funds allocated to finance the budget deficit of a constituent entity of the Russian Federation should not exceed 30% of the volume of own revenues of this budget for the current financial year, excluding financial assistance from the federal budget and borrowed funds attracted in the current financial year.

18. Municipal debt

Municipal debt - the totality of debt obligations of the respective municipality. The municipal debt is secured in full and without conditions by all municipal property constituting the municipal treasury (Article 100 of the RF BC).

The debt obligations of the municipality may exist in the following forms:

1) credit agreements and contracts;

2) loans made by issuing municipal securities;

3) contracts and agreements on the receipt by the municipality of budget loans from the budgets of other levels of the budget system of the Russian Federation;

4) agreements on the provision of municipal guarantees.

At the same time, the debt obligations of the municipality cannot exist in the form of agreements and agreements on the prolongation and restructuring of the debt obligations of the municipality of previous years.

The total municipal debt includes:

1) the principal nominal amount of debt on municipal securities;

2) the amount of principal debt on loans received by the municipality;

3) the amount of the principal debt on budget loans received by the municipality from the budgets of other levels;

4) the volume of obligations under municipal guarantees provided by the municipality.

The debt obligations of the municipality are repaid within the terms determined by the terms of borrowing. The maturity limit for the debt obligations of the municipality is 10 years.

The forms and types of securities issued on behalf of the municipality are currently determined by Federal Law No. 25-FZ of September 1997, 126 “On the financial principles of local self-government in the Russian Federation”. At the same time, municipal securities, the conditions of their issue and circulation must comply with the requirements of the Federal Law “On the Peculiarities of the Issue and Circulation of State and Municipal Securities.” The placement or investment of free balances of the local budget by purchasing state and municipal bonds, as well as the placement of municipal bonds, is carried out through authorized banks in accordance with the concluded agreement. A municipal loan agreement may be concluded through the acquisition by a citizen or legal entity of municipal bonds issued by a local government body in the manner established by the charter of the municipality.

The RF BC obliges local governments to use all the powers granted to generate local budget revenues to pay off their debt obligations and service the debt. At the same time, the maximum allowable amount of debt obligations of local governments cannot exceed 15% of the volume of the expenditure side of the local budget, and short-term borrowing in any form cannot be made before the approval of the local budget for the current financial year.

19. State and municipal guarantees

The Budget Code of the Russian Federation recognizes state and municipal guarantees as a way to ensure civil obligations, by virtue of which, respectively, the Russian Federation, a constituent entity of the Russian Federation or a municipality as a guarantor gives a written obligation to be fully or partially responsible for the fulfillment by a person to whom a state or municipal guarantee is given, obligations to third parties. persons (Article 115 of the RF BC).

The guarantee, which must be given in writing, must contain information about the guarantor (the Russian Federation, a constituent entity of the Russian Federation, a municipality), the name of the authority that issued the guarantee, and the amount of the guarantee. The term of the guarantee is determined by the period of fulfillment of the obligations for which the guarantee is provided. In this case, the guarantor bears subsidiary liability for the obligation guaranteed by him: if the principal debtor refused to satisfy the creditor's claims or did not respond to the creditor's claim, then this claim may be brought against the guarantor.

The execution of state and municipal guarantees is necessarily reflected in the expenditures of the relevant budgets as the provision of loans.

State guarantees of the Russian Federation provided by the Government of the Russian Federation. At the negotiations on the provision of state guarantees of the Russian Federation, the Ministry of Finance of the Russian Federation or another authorized body acts on behalf of the Government of the Russian Federation. It is mandatory to check the financial condition of the recipient of the state guarantee. State guarantees of the Russian Federation for an amount exceeding 1 rubles are approved by the federal law on the budget.

State guarantees of subjects of the Russian Federation and municipal guarantees are provided to the constituent entities of the Russian Federation, municipalities and legal entities to ensure the fulfillment of their obligations to third parties on the basis of an agreement. The list of guarantees provided to individual constituent entities of the Russian Federation, municipalities and legal entities for an amount exceeding 0,01% of the expenditures of the corresponding budget is established by the law (decision) on the corresponding budget for the next financial year.

State guarantees are provided by the relevant executive authority, and municipal guarantees - by the authorized body of local self-government. If a state or municipal guarantee is provided, the relevant financial body is obliged to conduct an audit of the financial condition of the recipient of the specified guarantee, in addition, the representative body of the appropriate level may instruct the control body of the constituent entity of the Federation or the municipality to conduct an audit of the financial condition of the recipient of the state or municipal guarantee.

20. Budget classification

Budget classification of the Russian Federation - this is a systematized grouping of incomes and expenditures of budgets of all levels of the budget system of the Russian Federation on homogeneous grounds, as well as sources of financing the deficits of these budgets, determined by the nature of the state budget, used to draw up and execute budgets and ensure comparability of indicators of budgets of all levels with the budget system of the Russian Federation.

Budget classification provides for the assignment to objects of classification of appropriate codes that ensure the unity of the form of budget documentation, the provision of the necessary information for compiling the consolidated budget of the Russian Federation and the consolidated budgets of the constituent entities of the Russian Federation. The budget classification is also used for the preparation and execution of estimates of income and expenses on funds received from entrepreneurial and other income-generating activities.

The budget classification is established by the RF Budget Code, as well as by the Federal Law of August 15, 1996 No. 115-FZ "On the Budget Classification of the Russian Federation". At the same time, federal laws regulating relations that are not directly related to determining the composition and structure of the budget classification cannot contain provisions that change it.

Article 18 of the Budget Code of the Russian Federation, which defines the budget classification, is set out in a new edition by Federal Law No. 22-FZ of December 2005, 176 "On Amendments to the Federal Law "On the Budget Classification of the Russian Federation" and the Budget Code of the Russian Federation."

Composition of the budget classification:

1) classification of budget revenues of the Russian Federation;

2) functional classification of RF budget expenditures;

3) economic classification of RF budget expenditures;

4) classification of sources of internal financing of budget deficits of the Russian Federation;

5) classification of sources of external financing of the federal budget deficit;

6) classification of types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;

7) classification of types of the state external debt of the Russian Federation and state external assets of the Russian Federation;

8) departmental classification of federal budget expenditures.

Implementation of the main tasks of budget classification is provided largely due to the unity of the budget classification of the Russian Federation. The budget classification is used in the preparation, approval and execution of budgets of all levels and in the preparation of consolidated budgets of all levels.

The legislative (representative) bodies of the constituent entities of the Russian Federation and the representative bodies of local self-government, when approving the relevant budgets, have the right to detail the objects of budget classifications without violating the general principles of construction and unity of the budget classification of the Russian Federation.

21. Classification of budget revenues

According to the provisions of Art. 20 BK RF classification of budget revenues of the Russian Federation - this is a grouping of budget revenues of all levels of the budget system of the Russian Federation, based on legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels of the budget system of the Russian Federation.

Classification of budget revenues of the Russian Federation in accordance with the provisions set out in Art. 20 of the RF BC, includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes for the economic classification of income.

Revenue administratorsto the budgets of all levels are:

1) public authorities;

2) local governments;

3) management bodies of state non-budgetary funds;

4) the Central Bank of the Russian Federation;

5) budgetary institutions established by state authorities and local governments that exercise control over the correct calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return (offset) of overpaid (collected) payments to the budget, penalties and fines on them (Article 20 of the RF BC).

The classification of income provides for the following groups of income, depending on their sources:

1) tax revenues;

2) non-tax revenues;

3) gratuitous transfers;

4) income of target budget funds;

5) income from business and other income-generating activities.

Tax income group includes subgroups for the relevant types of taxes:

1) income taxes;

2) taxes on goods and services;

3) license and registration fees;

4) taxes on total income;

5) property taxes, etc.

The group non-tax revenues the following subgroups are included:

1) income from property in state and municipal ownership;

2) income from the sale of land and intangible assets;

3) administrative fees and charges;

4) penalties;

5) compensation for damage, etc.

Group of gratuitous transfers is subdivided into subgroups depending on the recipients of transfers, the income group of target budget funds is divided into subgroups depending on the purpose of the funds, etc. Income groups and subgroups consist of income items, in turn, the items can be detailed to the level of subitems.

Each structural unit of the budget classification, for example: groups, subgroups or articles, is assigned an appropriate unique code. The full code of the corresponding type of budget income contains complete information about the source of income, the level of the budget system of the Russian Federation - the recipient of this income, as well as the body that is the administrator of this type of income.

22. Classification of budget expenditures

Functional classification of budget expenditures - grouping of expenditures of budgets of all levels, reflecting the direction of budgetary funds for the implementation of the main functions of the state. The functions of the state are understood as the main directions of the state's activity in solving the tasks facing it, the allocation of budgetary funds for the performance of these functions and reflects the functional classification of expenses (Article 21 of the RF BC).

The functional classification of budget expenditures has four levels:

1) sections that determine the expenditure of budgetary funds for the performance of state functions (public administration, judiciary, defense, etc.);

2) subsections specifying the direction of budgetary funds for the performance of state functions within the sections (functioning of legislative bodies of state power, functioning of executive bodies of state power, activities of financial and tax authorities, etc.);

3) target items reflecting the financing of expenses in specific areas of activity of the main managers of budget funds within subsections (ensuring the activities of the President of the Russian Federation, ensuring the activities of the president of a republic within the Russian Federation and the head of the administration of a constituent entity of the Russian Federation, maintenance of the administration of the President of the Russian Federation, etc.);

4) types of expenditures, detailing the directions of financing budget expenditures by target items.

Economic classification of expenses-

grouping of all levels of the budget system according to their economic content. This classification involves the differentiation of expenses according to economic characteristics or production elements: capital investments, wages, subsidies, subsidies, etc. (Article 22 of the RF BC).

Economic classification consists of 5 levels: group, subgroup, subject item, subitem, expense element.

Departmental classification of federal budget expenditures - grouping of expenses, reflecting the distribution of budgetary funds among the main administrators of the federal budget funds (Article 24 of the RF BC). The list of the main managers of federal budget funds is approved in the structure of the departmental classification of expenditures by the federal law on the budget of the Russian Federation for the corresponding year.

Departmental classification of budget expenditures of subjects of the Russian Federation and municipalities - grouping of expenditures of the budgets of the constituent entities of the Russian Federation and municipalities, reflecting the distribution of budgetary appropriations by the main managers of the funds of the corresponding budgets.

The departmental structure of expenditures of the budgets of the subject of the Russian Federation and local budgets, which establishes the expenditures of the respective budgets by the main managers of funds, sections, subsections, target items and types of expenditures of the functional classification, is approved by law or by a decision on the corresponding budget.

23. Classification of sources of financing budget deficits

According to Art. 23 BC RFclassification of sources of financing budget deficits - grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and municipalities to cover the deficits of the respective budgets.

Economic classification of sources of financing budget deficits- grouping operations of the public administration sector according to their economic content.

Sources of financing budget deficits are divided into external and internal.

Source classification internal financing of budget deficits includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, the code of the administrator of sources of internal financing of budget deficits.

The classification of sources of internal financing of budget deficits reflects:

1) receipt of funds in the form of loans received from credit institutions, as well as payments to repay the principal amount of debt on loans received and used;

2) receipt of funds from the sale of government loans carried out by issuing securities, as well as payments to repay the principal amount of debt on state and municipal securities;

3) the receipt of funds in the form of budget loans received from the budgets of other levels of the budget system of the Russian Federation, and payments to repay the principal amount of the debt;

4) receipt of funds from the sale of property in state and municipal ownership;

5) the amount of excess of revenues over expenditures on state reserves;

6) change in the balance of funds in the accounts for accounting for budget funds of the corresponding level.

Source classification external financing of budget deficits includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of external financing of budget deficits, the code of the administrator of sources of external financing of budget deficits.

The classification of sources of external financing of budget deficits reflects:

1) receipt of financial and non-financial loans provided by international financial organizations, as well as payments to repay the principal amount of debt on received and used financial and non-financial loans;

2) receipt of financial and non-financial loans provided by the governments of foreign states, as well as payments to repay the principal amount of the debt on received financial and non-financial loans from the governments of foreign states;

3) receipt of funds from the sale of external bonded loans and payments to repay the principal amount of the debt on external bonded loans;

4) change in balances of budget funds in bank accounts in foreign currency, including exchange rate differences.

24. Drafting budgets

Drafting budgets is the exclusive prerogative of the Government of the Russian Federation, the relevant executive authorities of the constituent entities of the Russian Federation and local governments. The direct drafting of budgets is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities (Article 171 of the RF BC).

The drafting of budgets is preceded by work on the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation and municipalities and individual sectors of the economy of countries, as well as the preparation of consolidated financial balance sheets, on the basis of which executive authorities develop draft budgets. At the same time, when developing a draft budget, financial authorities have the right to receive the necessary information from financial authorities of another level of the budget system of the Russian Federation, as well as from other state bodies, local governments and legal entities (Articles 172, 173 of the RF BC).

The Budget Code of the Russian Federation regulates in detail procedure and timing for drawing up the draft federal budget of the Russian Federation. The procedure for drawing up draft budgets of a constituent entity of the Russian Federation and a municipal budget is determined by regulatory legal acts of the corresponding level.

The drafting of the federal budget begins no later than 10 months before the start of the next financial year. The draft federal budget is drawn up in accordance with the budget policy of the Russian Federation, as defined in the Budget Address of the President of the Russian Federation.

Stages of formation of the federal budget set out in Art. 184 BC RF:

1) development by federal executive authorities of a plan-forecast of the functioning of the Russian economy for the next financial year, on the basis of which the main characteristics of the federal budget for the next financial year are developed;

2) distribution by federal executive authorities of the maximum volumes of budget financing in accordance with the functional and economic classifications of expenditures and by recipients of budget funds, as well as the development of proposals for structural and organizational reforms in the sectors of the economy and the social sphere.

The Government of the Russian Federation considers the forecast of the socio-economic development of the Russian Federation for the next financial year and for the medium term, the draft federal budget and draft budgets of state off-budget funds, other documents and materials characterizing the budgetary and financial policy in the next financial year, and approves the draft federal law on federal budget for submission to the State Duma of the Russian Federation.

25. Consideration and approval of draft budgets

The Government of the Russian Federation, an executive body of a subject of the Russian Federation, a local self-government body submit a draft law (decision) on the corresponding budget for the next financial year for consideration by the legislative (representative) body, the representative body of local self-government.

Deadlines for submitting a draft federal law to the State Duma of the Russian Federation on the federal budget of the Russian Federation and the procedure for its consideration is regulated by Ch. 22 BC RF. At the same time, the deadline for the consideration and approval of the federal budget of the RF BC does not establish, but regulates only the time limits between the individual stages of consideration and approval of the draft federal budget, while assuming that by the time the corresponding financial year begins, the budget for it will not yet be approved. In case of non-approval of the budget at the beginning of the next financial year, the RF BC provides for a regime of temporary budget management.

Terms and procedure for consideration of draft laws (decisions) on the budget of the constituent entities of the Russian Federation and municipalities are regulated respectively by the law of the constituent entity of the Russian Federation and the legal acts of the local self-government body. At the same time, the procedure for consideration of the draft law (decision) on the budget and its approval, determined by the law of the constituent entity of the Russian Federation and legal acts of the local self-government body, must ensure the consideration and approval of the said draft law (decision) before the start of the next financial year.

Laws on amendments to the tax legislation of the Russian Federation are submitted for consideration and approval by the legislative (representative) body before the adoption of a law (decision) on the budget.

The State Duma considers the draft federal law on the federal budget for the next financial year in four readings:

1) in the first reading, its concept is discussed, as well as the main characteristics of the federal budget: federal budget revenues, the federal budget deficit and sources of its coverage, the total volume of federal budget expenditures for the next financial year;

2) in the second reading, the federal budget expenditures are approved according to the sections of the functional classification of expenditures of the budgets of the Russian Federation and the amount of the Federal Fund for Financial Support of the Subjects of the Russian Federation;

3) in the third reading, the federal budget expenditures are approved according to the subsections of the functional classification of expenditures of the budgets of the Russian Federation and the main administrators of the federal budget funds;

4) in the fourth reading, the said draft federal law on the federal budget is discussed as a whole.

After that, the draft federal law on the federal budget is considered by the Federation Council and submitted for signature to the President of the Russian Federation.

26. Budget execution

According to Art. 215.1 BC RF, budget execution - this is the receipt of all budgeted income and financing of planned expenses. The execution of the federal budget, the budget of a state extra-budgetary fund, the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget is ensured, respectively, by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and the local administration. The organization of budget execution is entrusted to the financial body of the appropriate level (Article 215.1 of the Budget Code of the Russian Federation).

In the Russian Federation, it is established treasury budget execution. By agreement with the executive body of state power of a constituent entity of the Russian Federation, the powers of the Federal Treasury to provide cash services for the execution of the budget of a constituent entity of the Russian Federation, the budgets of territorial state extra-budgetary funds of a constituent entity of the Russian Federation and the budgets of municipalities that are part of this constituent entity of the Russian Federation may be transferred to the executive bodies of state power of a constituent entity of the Russian Federation, provided financial provision of these powers at the expense of the budget’s own revenues and the availability of property necessary for their implementation. For cash services for budget execution, the Federal Treasury opens accounts with the Central Bank of the Russian Federation. All cash transactions for the execution of budgets are carried out by the Federal Treasury through the specified accounts and are reflected in the reporting on cash execution of budgets.

Execution income budget provides for: transfer and crediting of income to a single account of the budget; distribution in accordance with the approved budget of regulatory revenues; return of excessively paid amounts of income to the budget; accounting for budget revenues and reporting on the income of the relevant budget. Accounting for budget revenues and reporting are carried out in accordance with the forms and in the manner established by the Ministry of Finance of the Russian Federation.

Expense budgets are executed within the actual availability of budgetary funds in compliance with the authorization and financing procedures.

The main stages of authorization in the execution of budget expenditures are: drawing up and approving a budget schedule; approval and communication of notifications of budgetary appropriations to the administrators and recipients of budgetary funds; approval and communication of notifications on the limits of budgetary obligations to the administrators and recipients of budgetary funds; acceptance of monetary obligations by recipients of budgetary funds; confirmation and reconciliation of the fulfillment of monetary obligations.

The financing procedure consists in spending budgetary funds in accordance with their purpose.

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.

28. Federal budget of the Russian Federation

In legal literature, the concept federal budget defined as the budget of the central government in states that have a federal form of government.

Federal budget of the Russian Federation - this is a form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the Russian Federation.

Article 16 of the Budget Code of the Russian Federation, which defines the federal budget, was reworded by Federal Law No. 20-FZ of August 2004, 120 "On Amendments to the Budget Code of the Russian Federation with regard to the Regulation of Interbudgetary Relations."

In the Russian Federation, the use of other forms of formation and spending of funds intended for the fulfillment of expenditure obligations of the Russian Federation is not allowed by federal government bodies, except for the cases established by this legislation.

The purpose of the federal budget is to finance the implementation of state functions assigned by the Constitution of the Russian Federation, federal constitutional laws and federal laws to the exclusive powers of the Russian Federation. According to Art. 84 BC RF The federal budget finances the following:

1) the content and functioning of the highest state bodies of the Russian Federation - the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of the Russian Federation, federal ministries and departments;

2) the content of the judicial system of the Russian Federation;

3) maintenance of the army, maintaining the country's defense capability;

4) the implementation of the external functions of the Russian Federation - the maintenance of embassies and diplomatic missions;

5) financing of scientific institutions, space programs; implementation of federal targeted programs for various purposes, etc.

The federal budget is the basis of the public sector of the economy of the Russian Federation, since federal state unitary enterprises carry out their economic activities within the framework of the federal budget.

In addition, the federal budget of the Russian Federation is a source of support for the budgets of other levels of the budget system of the Russian Federation. Thus, budget loans are provided from the federal budget, financial assistance is provided to the budgets of the constituent entities of the Russian Federation and the budgets of individual municipalities, subventions and subsidies are allocated, financial assistance is provided in the manner prescribed by federal laws.

The federal budget and the set of budgets of other levels of the budget system of the Russian Federation (excluding interbudgetary transfers between these budgets and with the exception of the budgets of state extra-budgetary funds and territorial state extra-budgetary funds) form the consolidated budget of the Russian Federation. Drawing up a consolidated budget is necessary for the implementation of effective public administration, since the consolidated budget reflects what financial resources are accumulated on the territory of the Russian Federation.

29. Revenues of the federal budget of the Russian Federation

The list of federal budget revenues is established by Art. Art. 50, 51 BC RF.

The federal budget receives tax revenues from federal taxes and fees, as well as taxes provided for by special tax regimes. So, be credited to the federal budget in full corporate income tax, value added tax, excises on ethyl alcohol from all types of raw materials except for food, excise taxes on tobacco products, excise taxes on cars and motorcycles, tax on the extraction of minerals in the form of hydrocarbon raw materials, tax on the extraction of minerals on on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation, fees for the use of objects of aquatic biological resources, water tax, unified social tax, state duty. For other types of taxes and obligatory payments, standards for contributions to the federal budget.

Among the non-tax revenues of the federal budget relate:

▪ income from the use of state-owned property; income from paid services provided by budgetary institutions under the jurisdiction of government bodies of the Russian Federation;

▪ part of the profit of unitary enterprises created by the Russian Federation, in the amounts established by the Government of the Russian Federation; license fees;

▪ customs duties and customs fees;

▪ payment for the use of forests in terms of the minimum amount of rent and the minimum amount of payment under the contract of purchase and sale of forest plantations;

▪ fees for the use of aquatic biological resources under intergovernmental agreements - according to the standard of 100%;

▪ consular fees; patent fees;

▪ payments for providing information on registered rights to real estate and transactions with it.

The income of the federal budget also takes into account the profit of the Bank of Russia, as well as income from foreign economic activity.

Article 53 of the RF BC establishes the powers of federal legislative and executive authorities to form budget revenues. Thus, the establishment of new types of taxes, their abolition or change is possible only by making appropriate changes to the tax legislation of the Russian Federation, while the law on amendments and additions to the tax legislation of the Russian Federation, which comes into force from the beginning of the next financial year, must be adopted before the approval of the federal law on the federal budget for this year. Federal legislative bodies can establish new types of non-tax revenues, cancel or change existing ones only by introducing amendments to the Budget Code of the Russian Federation after the federal executive bodies present their conclusions.

30. Expenditures of the federal budget of the Russian Federation

The general grounds for the emergence of spending obligations of the Russian Federation, on the basis of which the federal budget funds are spent, are listed in Art. 84 BC RF. So, expenditure obligations of the Russian Federation arise as a result of:

1) the adoption of federal laws and regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation in the exercise by federal state authorities of powers on subjects of competence of the Russian Federation and powers on subjects of joint jurisdiction not classified by the Federal Law "On the General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation" to the powers of state authorities of the constituent entities of the Russian Federation;

2) the conclusion of the Russian Federation or on behalf of the Russian Federation of treaties (agreements) in the exercise by federal state authorities of powers on subjects of competence of the Russian Federation and powers on subjects of joint jurisdiction not classified by the Federal Law "On General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation" as powers public authorities of the constituent entities of the Russian Federation;

3) the adoption of federal laws and regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget in the forms and procedure provided for by the RF BC (clause 1, article 84 of the RF BC).

The expenditure obligations of the Russian Federation are fulfilled at the expense of the federal budget's own revenues and sources of covering its deficit. In cases established by federal laws, expenditure obligations of the Russian Federation may be fulfilled at the expense of state extra-budgetary funds.

Specific spending obligations of the Russian Federation are determined by the relevant federal laws. Thus, the financial support of the federal judicial system is carried out in accordance with the Federal Law of February 10, 1999 No. 30-FZ "On Financing the Courts of the Russian Federation". Financing of defense spending is carried out in accordance with the Federal Law of May 31, 1996 No. 61-FZ "On Defense". The conditions and procedure for allocating federal budget funds to finance fundamental research and promote scientific and technological progress are established by Federal Law No. 23-FZ of August 1996, 127 "On Science and State Scientific and Technical Policy", etc. In addition to federal laws, the President The Russian Federation and the Government of the Russian Federation may adopt legal acts providing for the allocation of federal budget funds for the implementation of targeted programs.

Article 84 of the Budget Code of the Russian Federation establishes that the expenditure obligations of the Russian Federation to provide interbudgetary transfers are fulfilled by providing the budgets of the constituent entities of the Russian Federation or local budgets with subventions from the Federal Compensation Fund. At the same time, regulatory legal acts providing for the provision of such subventions must contain the procedure for calculating the standards for determining the total amount of subventions and be annually put into effect by the federal law on the federal budget for the next financial year.

31. Budgets of the subjects of the Russian Federation

In accordance with the provisions enshrined in Art. 15 BC RF, the budget of the subject of the Russian Federation (regional budget) is a form of formation and spending of funds per financial year, intended for the fulfillment of expenditure obligations of the corresponding subject of the Russian Federation. Each subject of the Russian Federation has its own budget.

Similarly to federal bodies, state authorities of the constituent entities of the Russian Federation are prohibited from using other forms of formation and spending of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation, with the exception of cases expressly provided for by the provisions enshrined in the RF BC.

Powers of individual subjects of the Russian Federation established by the Constitution of the Russian Federation in accordance with the norms on the division of subjects of exclusive jurisdiction of the Russian Federation and subjects of joint jurisdiction of the Russian Federation and subjects of the Russian Federation: in other subjects, the subject of the Russian Federation has full state power.

Spending obligations subject of the Russian Federation directly follow from its powers. A specific list of powers of the subject of the Russian Federation is fixed by the constitutions or charters of the corresponding subject.

The budget of a constituent entity of the Russian Federation finances, in particular, state authorities of a constituent entity of the Russian Federation, regional targeted programs in various sectors, etc. The regional budget acts as a financial guarantee for the exercise of the powers of the corresponding constituent entity of the Russian Federation.

The regional budget is economic basis for the public sector of the economy of the corresponding subject of the Russian Federation. In addition, financial assistance is provided from the regional budget to the budgets of municipalities in the territory of a given subject of the Russian Federation in cases and in the manner established by the current legislation of the Russian Federation.

The budgets of the subjects of the Russian Federation, in accordance with the budget classification, separately provide for funds allocated for the fulfillment of expenditure obligations of the subjects of the Russian Federation in connection with the exercise by the state authorities of these subjects of powers in the subjects of the jurisdiction of the subjects of the Russian Federation and the powers in the subjects of joint jurisdiction specified in the Federal Law "On General Principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation", as well as expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget.

The budget of the constituent entity of the Russian Federation and the set of budgets of municipalities that are part of this constituent entity of the Russian Federation form the consolidated budget of the constituent entity of the Russian Federation.

Consolidated budget - a set of budgets of all levels of the budget system of the Russian Federation in the corresponding territory (Article 6 of the Budget Code of the Russian Federation).

32. Revenues of regional budgets

The list of regional budget revenues is established by Art. 56, 57 BC RF.

В budget of the RF subjects tax revenues from regional taxes - tax on property of organizations, tax on gambling business, transport tax are credited. Regional budgets also receive income from a number of federal taxes and fees and taxes provided for by special tax regimes. In particular, the budgets of the subjects are partially credited with income from corporate income tax, personal income tax, excises on ethyl alcohol from food raw materials, excises on alcohol-containing products, excises on motor gasoline, excises on alcoholic products and beer, tax on the extraction of mineral minerals in the form of hydrocarbon raw materials, for the extraction of common minerals, a fee for the use of objects of aquatic biological resources, a fee for the use of objects of the animal world, a single tax levied in connection with the application of a simplified taxation system. The standards for deductions of tax revenues to regional budgets are established by the RF Budget Code and tax legislation.

Tax revenues from regional taxes established by the state authorities of the krai (region), which includes the autonomous okrug, are subject to transfer to the budget of the krai (region), and tax revenues from regional taxes established by the government authorities of the autonomous okrug, are subject to transfer to the budget of the autonomous okrug districts.

В budgets of federal cities Moscow and St. Petersburg are subject to crediting of tax revenues from federal taxes and fees and taxes provided for by special tax regimes, subject to crediting to local budgets and budgets of subjects of the Russian Federation.

In number non-tax revenues of the budgets of the constituent entities of the Russian Federation included: part of the profits of unitary enterprises established by the constituent entities of the Russian Federation, in the amounts established by the laws of these constituent entities; part of the payment for the negative impact on the environment, payment for the use of forests in the part that exceeds the minimum rent and the minimum amount of payment under the contract for the sale of forest plantations; fees for the issuance of licenses for the implementation of activities related to the production and circulation of ethyl alcohol; declaration payments.

Article 59 of the RF BC establishes the powers of state authorities of the constituent entities of the Russian Federation to form regional budget revenues. Representative (legislative) bodies of the subjects of the Russian Federation, within the limits of the rights granted by the tax legislation of the Russian Federation, may introduce regional taxes and fees, set the rates for them and provide tax benefits. Laws of constituent entities of the Russian Federation on amendments to tax legislation, which come into force from the beginning of the next financial year, must be adopted before the laws on the regional budget are approved.

33. Expenditures of regional budgets

The general grounds for the emergence of expenditure obligations of the constituent entities of the Russian Federation are established by Art. 85 BC RF. So, expenditure obligations of a constituent entity of the Russian Federation arise as a result of:

1) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on its behalf of treaties (agreements) in the exercise by public authorities of the constituent entities of the Russian Federation of powers in matters of their jurisdiction;

2) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on its behalf of treaties (agreements) in the exercise by the state authorities of these constituent entities of powers on subjects of joint jurisdiction specified in the Federal Law "On the General Principles of Organizing Legislative (Representative) ) and executive bodies of state power of the constituent entities of the Russian Federation";

3) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation that provide for the provision of interbudgetary transfers from the budget of this constituent entity in the forms and procedure provided for by the RF BC, including subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the allocation of local governments separate state powers of subjects of the Russian Federation;

4) adoption of regulatory legal acts of a subject of the Russian Federation in the exercise by the state authorities of this subject of powers, which, in accordance with the Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation" are subject to financial support from subventions from the federal budget .

Expenditure obligations of the subject of the Russian Federation are established by the state authorities of the subject of the Russian Federation independently and are executed at the expense of their own revenues and sources of covering the deficit of the regional budget. In cases established by federal legislation or the laws of the constituent entities of the Russian Federation, the expenditure obligations of a constituent entity of the Russian Federation may be fulfilled at the expense of the appropriate territorial state non-budgetary funds.

The expenditure obligations of a constituent entity of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the empowerment of their bodies with certain state powers of the constituent entities of the Russian Federation are fulfilled by providing subventions to local budgets from the regional compensation fund. At the same time, the laws of a constituent entity of the Russian Federation providing for the provision of subventions to local budgets from the regional compensation fund should contain the procedure for calculating the standards for determining the total volume of such subventions and be put into effect annually by the law of the constituent entity of the Russian Federation on the budget.

34. Local budgets

The definition of the local budget is given in Art. 14 BC RF.

Municipal budget (local budget) - the form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the relevant municipality. Each municipality has its own budget.

The Budget Code prohibits the use by local governments of other forms of education and expenditure of funds to fulfill the expenditure obligations of municipalities.

In accordance with the budget classification of the Russian Federation, local budgets separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities in connection with the exercise by local governments of powers on issues of local importance and expenditure obligations of municipalities performed at the expense of subventions from budgets of other levels for the implementation of certain state powers.

Local budget is the economic basis for the implementation of the functions of local self-government, defined by the Constitution of the Russian Federation, Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation", other regulatory legal acts establishing the powers of local self-government bodies. Such powers, in particular, include: organization of energy supply to the population, water disposal, supply of fuel to the population; maintenance and construction of public roads of local importance; organization of transport services for the population; assistance in the development of agricultural production; creating conditions for the development of small businesses, etc. The local budget is also the basis for the functioning of the municipal sector of the economy.

In accordance with the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation", there are two administrative levels at the local level at which public finances are managed: the level of municipal districts (cities) and the level of settlements (urban districts). As an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided.

The budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (excluding interbudgetary transfers between these budgets) form the consolidated budget of the municipal district.

35. Revenues of local budgets

List of local budget revenues established by Art. Art. 61, 61.1, 61.2, 62 of the RF BC. At the same time, tax revenues of local budgets differ depending on the form of municipalities.

So, The budgets of settlements receive full income from land tax and property tax for individuals, as well as part of taxes on personal income and the unified agricultural tax.. The budgets of municipal districts are subject to crediting tax revenues from land tax and property tax for individuals collected in intersettlement territories, income from state duties, as well as part of taxes on personal income, a single tax on imputed income for certain types of activities, a single agricultural tax and other federal taxes and fees, taxes provided for by special tax regimes, in accordance with established standards. The budgets of urban districts are fully credited with tax revenues from land tax and property tax on individuals, as well as part of the tax revenues from federal taxes and fees, taxes provided for by special tax regimes in accordance with established standards: personal income tax, single tax on imputed income for certain types of activities, unified agricultural tax, state duty.

Non-tax revenues of local budgets include:

▪ part of the profit of municipal unitary enterprises in the amounts established by legal acts of local government bodies;

▪ payment for negative impact on the environment; fees for issuing licenses for the retail sale of alcoholic beverages.

Prior to the delimitation of state ownership of land, the budgets of settlements and urban districts receive income from the sale and lease of state-owned land plots located within the boundaries of settlements intended for housing construction, and the budgets of municipal districts receive income from the sale and lease of land plots located in inter-settlement territories.

The powers of local self-government bodies to form local budget revenues are established by Art. 64 BC RF. Representative bodies of local self-government, within the limits of the rights granted by federal tax legislation, may introduce local taxes and fees, set their rates and provide benefits for their payment, while legal acts of representative bodies of local self-government on amendments to tax legislation that come into force from the beginning of the next financial year, must be adopted before the approval of the local budget.

36. Expenditures of local budgets

Grounds for the occurrence of expenditure obligations of municipalities enshrined in Art. 86 BC RF. Such grounds, according to the provisions enshrined in the said article of the RF BC, are:

1) adoption of normative legal acts of local self-government bodies on issues of local importance, as well as the conclusion by the municipality or on its behalf of contracts (agreements) on these issues;

2) adoption of regulatory legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers.

Expenditure obligations of the municipality on issues of local importance are established by local self-government bodies independently and are executed at the expense of their own revenues and sources of covering the budget deficit of the corresponding municipality. Expenditure obligations of a municipal formation that have arisen in the exercise of certain state powers by local self-government bodies in accordance with federal laws or the laws of the corresponding subject of the Russian Federation are fulfilled at the expense of subventions from the regional compensation fund provided to local budgets in the manner prescribed by the RF BC.

Local governments are not allowed establish and fulfill expenditure obligations related to the resolution of issues within the competence of federal state authorities, state authorities of the constituent entities of the Russian Federation, with the exception of cases established respectively by federal laws and laws of the constituent entities of the Russian Federation. At the same time, local governments have the right to establish and fulfill spending obligations related to resolving issues that are not within the competence of local governments of other municipalities, government bodies, and not excluded from their competence by federal laws and laws of the constituent entities of the Russian Federation, only if they have their own financial resources. funds with the exception of subsidies, subventions and subsidies provided from the federal budget and the budget of the constituent entity of the Russian Federation.

The Budget Code of the Russian Federation establishes restrictions for municipal bodies on establishing the amount of remuneration for local government officials. Thus, in a municipal entity that receives subsidies from the budget of a constituent entity of the Russian Federation or subsidies from the budget of a municipal district, the amount of remuneration for deputies, elected officials of local self-government exercising their powers on a permanent basis, municipal employees, employees of municipal unitary enterprises and institutions is set no higher limit values established by the law of the relevant subject of the Russian Federation.

37. Budget institutions

According to paragraph 1 of Art. 161 BK RF, state-financed organization - is an organization created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of a state extra-budgetary fund on the basis of estimates income and expenses.

Organizations endowed with state or municipal property on the right of operational management, with the exception of state-owned enterprises and autonomous institutions, for the purposes of the RF BC, are recognized as budgetary institutions (clause 2, article 161 of the RF BC).

Signs of a budgetary institution:

1) the budget institution is a non-profit organization;

2) the founder is the Russian Federation, a constituent entity of the Russian Federation or a municipality;

3) the main activity of a budgetary institution is financed in full or in part from the funds of the relevant budget on the basis of an estimate of income and expenses.

A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses, which must reflect all the income of a budgetary institution received both in the form of budgetary funds and from entrepreneurial and other activities. When executing the estimate of income and expenses, a budgetary institution has the right to independently spend funds received from extrabudgetary sources.

A budgetary institution draws up and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of state or municipal services and the established standards for financial costs for their provision, as well as taking into account the implementation of income and expenditure estimates reporting period.

The budgetary institution does not have the right receive credits or loans from credit institutions, other legal entities, individuals, as well as from the budgets of the budgetary system of the Russian Federation (clause 8, article 161 of the RF BC).

A budgetary institution independently acts in court as a defendant for its monetary obligations. At the same time, the budgetary institution ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of the corresponding limits of budgetary obligations and funds received from entrepreneurial and other income-generating activities brought to it (clause 9 of article 161 of the RF BC). The owner of the property of a budgetary institution in accordance with the provisions of Art. 120 of the Civil Code of the Russian Federation bears subsidiary liability for its obligations.

38. Income and expenses of budgetary institutions

Income and expenses of budgetary institutions are determined by the estimate of the institution for the next financial year, approved in the manner prescribed by current legislation. According to paragraph 2 of Art. 161 of the Budget Code of the Russian Federation, the estimate of income and expenses should reflect all income of a budgetary institution, received both from the budget and state non-budgetary funds, and from entrepreneurial activities: from the provision of paid services, the use of state or municipal property assigned to a budgetary institution on the right of operational management, other activities. Incomes received by budgetary institutions from entrepreneurial and other income-generating activities are included in the revenues of the budgets of the corresponding level.

A budgetary institution subordinate to federal executive bodies uses budgetary funds exclusively through personal accounts of budgetary institutions maintained by the Federal Treasury.

Budgetary institutions have the right to spend budgetary funds exclusively on:

1) wages in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees;

2) transfer of insurance premiums to state off-budget funds;

3) transfers to the population, paid in accordance with federal laws, laws of subjects of the Russian Federation and legal acts of local governments;

4) business trips and other compensation payments to employees in accordance with the legislation of the Russian Federation;

5) payment for goods, works and services under concluded state or municipal contracts;

6) payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts.

Spending of budgetary funds by budgetary institutions for other purposes is not allowed.

All purchases of goods, works and services in the amount of more than 2000 minimum wages are carried out by budgetary institutions exclusively on the basis of state or municipal contracts. At the same time, in the event that authorized state authorities reduce in accordance with the established procedure the funds of the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, the budgetary institution and the other party to such an agreement must agree on new terms, and, if necessary, other terms of the contract. A party to the contract has the right to demand from the budgetary institution only compensation for real damage caused by a change in the terms of the contract.

39. Estimated income and expenses of a budgetary institution

Estimated income and expenses of a budgetary institution - a document that determines the volume and target direction of budgetary appropriations of this institution, approved in the prescribed manner and containing calculated data for each target area of budgetary appropriations.

The procedure for compiling and approving estimates of income and expenses of a budgetary institution is established by Art. 221 BK RF.

After the approval of the consolidated budget list, its indicators are communicated to the administrators and recipients of budget funds in the form of notifications of budget allocations for the period of the approved budget.

Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up and submit for approval to the higher manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions that are on the budgets of all levels of the budgetary system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no general regulatory document regulating the procedure for compiling estimates of income and expenses of a budgetary institution. Within 5 days from the date of submission of the specified estimate, the manager of budgetary funds must approve this estimate. At the same time, the estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

According to paragraph 1 of Art. 158 BK RF chief manager of federal budget funds - a government body of the Russian Federation that has the right to distribute federal budget funds to subordinate managers and recipients of budget funds, as well as the most significant budgetary institution of science, education, culture, healthcare and the media.

Within one working day from the date of approval, the estimate of income and expenses of a budgetary institution is transferred by the budgetary institution to the body of the corresponding level of the budgetary system of the Russian Federation that executes the budget.

The need to draw up an estimate of income and expenses of budgetary institutions is due to the fact that the funds allocated from the budget for the main activities of a budgetary institution are spent in accordance with the approved limits of budgetary obligations. Financing of a budgetary institution by the body executing the budget of the corresponding level can be carried out exclusively within the limits of budgetary obligations, regardless of the presence or absence of estimated appointments. At the same time, the budgetary institution has funds available from entrepreneurial and other income-generating activities, for the expenditure of which the limits of budgetary obligations are not brought. In this case, the estimate of income and expenses of a budgetary institution is the only document that determines the directions and amounts of spending such funds.

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.

41. Provision of intergovernmental transfers from the federal budget

Intergovernmental transfers from the federal budget are provided subject to compliance by state authorities of the constituent entities of the Russian Federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees (Article 130 of the RF BC).

Budget loans from the federal budget to the budgets of the subjects of the Russian Federation are granted provided that there are no debts of the relevant state authorities of the subjects of the Russian Federation to the federal budget. At the same time, the use of budget loans received by the budgets of the constituent entities of the Russian Federation from the federal budget to provide budget loans to legal entities is not allowed.

In order to equalize the budgetary security of the constituent entities of the Russian Federation, the federal budget is formed The Federal Fund for Financial Support of the Subjects of the Russian Federation, which is distributed among the subjects of the Russian Federation in accordance with the methodology approved by the Government of the Russian Federation (Article 131 of the RF BC).

Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation and budget loans from the federal budget to the budgets of the constituent entities of the Russian Federation are provided subject to the signing and compliance with the terms of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues of the budget of this subject of the Russian Federation. The procedure for concluding such agreements and monitoring their execution is established by the Government of the Russian Federation.

Interbudgetary transfers to the budgets of closed administrative territorial entities are provided in accordance with the requirements of the Law of the Russian Federation of July 14, 1992 No. 3297-1 "On a closed administrative territorial entity".

In order to provide the budgets of the constituent entities of the Russian Federation with subsidies for equity financing of investment programs for the development of regional public infrastructure and support for regional funds for municipal development, the Federal Regional Development Fund may be formed as part of the federal budget.

In order to provide subsidies to the budgets of constituent entities of the Russian Federation for equity financing of priority socially significant expenditures of the consolidated budgets of constituent entities of the Russian Federation, the Federal Fund for Co-financing Social Expenditures may be formed as part of the federal budget.

The budgets of the constituent entities of the Russian Federation and local budgets may be provided with other grants and subsidies from the federal budget in cases stipulated by federal legislation.

If the state authorities of the constituent entities of the Russian Federation and local governments fail to comply with the conditions for providing interbudgetary transfers from the federal budget, the Ministry of Finance of the Russian Federation has the right to suspend the provision of interbudgetary transfers to the relevant constituent entities of the Russian Federation or municipalities.

42. Federal Fund for Financial Support of the Subjects of the Russian Federation

Legal basis for the creation of the Federal Fund for Financial Support of the Subjects of the Russian Federation established by the provisions of Art. 131 BK RF.

Federal Fund for Financial Support of the Subjects of the Russian Federationis formed as part of the federal budget in order to equalize the budgetary security of the constituent entities of the Russian Federation and is distributed among the constituent entities of the Russian Federation in accordance with a unified methodology approved by the Government of the Russian Federation in accordance with the requirements of the RF BC (clause 1, article 131 of the RF BC).

Volume of the Federal Fund for Financial Support of Subjects of the Russian Federation, subject to approval for the next financial year, is determined by multiplying the volume of the specified Fund, subject to approval for the current financial year, by the inflation level predicted for the next financial year (consumer price index) (clause 2 of Article 131 of the Budget Code of the Russian Federation).

The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation for the next financial year is approved when considering the draft federal law on the federal budget for the next financial year in the second reading (clause 2, article 131 of the RF BC).

Subsidies from the Fund are provided to constituent entities of the Russian Federation, the level of estimated budgetary provision of which does not exceed the established level. The level of estimated budgetary provision of a constituent entity of the Russian Federation is determined by the ratio between estimated tax revenues per capita and a similar indicator on average for the consolidated budgets of constituent entities of the Russian Federation, taking into account the structure of the population, socio-economic, geographical, climatic and other objective factors. When determining the level of estimated budgetary provision of the constituent entities of the Russian Federation, it is not allowed to use indicators of actual income and expenses for the reporting period or indicators of projected income and expenses of the consolidated budgets of individual constituent entities of the Russian Federation.

Grants from the Fund for territories, regions, which include autonomous districts, are calculated for the consolidated budget of the territory, region, including the budgets of autonomous districts, and are credited to the budget of the territory, region, unless otherwise provided by an agreement or agreement between state authorities of the territory, region and state authorities of the Autonomous Okrug.

Distribution of subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation between the constituent entities of the Russian Federation is approved when considering the draft federal law on the federal budget in the third reading. The level of estimated budgetary security of a constituent entity of the Russian Federation, taking into account subsidies from the Fund, cannot exceed the level of estimated budgetary security.

As part of subsidies from the Fund, subsidies may be allocated that reflect individual factors and conditions taken into account when determining the level of estimated budgetary security of the constituent entities of the Russian Federation. The volume of such subsidies cannot exceed 10% of the Fund's volume. The federal law on the federal budget and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with it may establish the specifics of the transfer or use of these subsidies.

43. Federal Compensation Fund

The legal basis for the creation of the Federal Compensation Fund is established by Art. 133 BK RF.

Federal Compensation Fund is formed as part of the federal budget in order to provide subventions for the fulfillment of expenditure obligations of constituent entities of the Russian Federation or municipalities, the financial support of which in accordance with the Federal Law of October 6, 1999 No. authorities of the constituent entities of the Russian Federation" or Federal Law No. 184-FZ of October 6, 2003 "On the General Principles of Organization of Local Self-Government in the Russian Federation" is carried out at the expense of subventions from the federal budget. Subventions from the Fund are distributed among the subjects of the Russian Federation in accordance with the methodology approved by the Government of the Russian Federation.

The total volume of the Fund and its distribution by types of expenditure commitments, as well as the distribution of subventions from the Fund between the constituent entities of the Russian Federation are approved by the federal law on the federal budget for the next financial year when it is considered in the third reading.

Subventions from the Fund are credited to the budget of a constituent entity of the Russian Federation and spent in the manner prescribed by federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.

Subventions from the Fund for the fulfillment of certain expenditure obligations of municipalities are provided to local budgets through regional compensation funds formed as part of the budgets of the constituent entities of the Russian Federation and are spent in the manner established by federal laws, regulatory legal acts of the Government of the Russian Federation and regulatory legal acts of the constituent entities of the Russian Federation.

Subventions from the Fund are distributed among all constituent entities of the Russian Federation according to a methodology that is uniform for the corresponding type of subventions in proportion to the population, consumers of relevant budgetary services, persons entitled to receive transfers to the population, and other indicators, taking into account objective conditions that affect the cost of providing budgetary services. When distributing subventions from the Fund, the use of indicators characterizing the own revenues of the budgets of the constituent entities of the Russian Federation or local budgets is not allowed.

The methodology for distributing subventions from the Fund is presented by the Government of the Russian Federation as part of documents and materials submitted to the State Duma simultaneously with the draft federal law on the federal budget.

The procedure for transferring subventions from the Fund to the budgets of the constituent entities of the Russian Federation is established by the federal law on the federal budget for the next financial year or by a regulatory legal act of the Government of the Russian Federation adopted in accordance with it. The expenditure of subventions provided from the Fund is carried out through accounts opened with the Federal Treasury.

44. Provision of intergovernmental transfers from regional budgets

Interbudgetary transfers from the budgets of subjects of the Russian Federation to local budgets are provided subject to compliance by the relevant local authorities with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

Budget loansfrom the budgets of the constituent entities of the Russian Federation to local budgets are provided provided that there are no overdue debts of the relevant local governments to the budget of the constituent entity of the Russian Federation. At the same time, it is not allowed to use budget loans received by local budgets from the budgets of subjects of the Russian Federation to provide budget loans to legal entities (Article 136 of the RF BC).

In order to provide local budgets with subsidies for the equity financing of investment programs (projects) for the development of public infrastructure of municipal significance, as part of the budget of a constituent entity of the Russian Federation, municipal development fund of the subject of the Russian Federation (Clause 1, Article 139 of the RF BC).

In order to provide subsidies to local budgets for equity financing of priority socially significant expenditures of local budgets, a regional fund for co-financing social expenditures may be formed as part of the budget of a constituent entity of the Russian Federation (clause 2, article 139 of the RF BC).

The intended purpose, conditions and procedure for the provision and spending of these subsidies are established by the laws of the constituent entity of the Russian Federation (clause 2, article 139 of the RF BC).

In cases and in the manner provided for by the laws of the constituent entities of the Russian Federation and other regulatory legal acts of state authorities of the constituent entities of the Russian Federation, other subsidies and subsidies from the budget of the constituent entity of the Russian Federation may be provided to local budgets within 10% of the total amount of financial assistance to local budgets from the budget of the constituent entity of the Russian Federation. 3 article 139 of the RF BC).

The law of a constituent entity of the Russian Federation may establish additional conditions for the provision of financial assistance and budget loans from the budget of a constituent entity of the Russian Federation to the budgets of municipalities for which, in two of the last three reporting years, the total share of subsidies from the budget of a constituent entity of the Russian Federation and tax revenues according to additional standards in the total volume of own income exceeded fifty %.

Normative legal acts of state authorities of the subjects of the Russian Federation may establish additional conditions for the provision of subsidies from the budget of the subject of the Russian Federation to local budgets.

If the state authorities of the constituent entities of the Russian Federation and local governments fail to comply with the conditions for providing interbudgetary transfers from the federal budget, determined by budget legislation, the Ministry of Finance of the Russian Federation has the right to suspend the provision of interbudgetary transfers (with the exception of subventions from the Federal Compensation Fund) to the relevant constituent entities of the Russian Federation (municipalities) (p. 5 article 130 of the RF BC).

45. Regional funds for financial support of settlements

Creation of regional funds for financial support of settlements provided for by Art. 137 BK RF.

The regional fund for financial support of settlements is formed as part of the budget of a constituent entity of the Russian Federation in order to equalize, based on the number of inhabitants, the financial capabilities of local self-government bodies of settlements to exercise their powers to resolve issues of local importance. The procedure for the formation of the fund and the distribution of subsidies from the specified fund is approved by the law of the corresponding subject of the Russian Federation.

The volume of the regional fund for financial support of settlements approved by the law of the subject of the Russian Federation on the budget of this subject for the next financial year.

All urban settlements and rural settlements of a constituent entity of the Russian Federation are entitled to receive subsidies from the regional fund for financial support of settlements, with the exception of urban and rural settlements, the estimated tax revenues of whose budgets exceeded the level established by the law of the constituent entity of the Russian Federation. The amount of the subsidy is determined for each settlement of a subject of the Russian Federation that is entitled to receive subsidies, based on the number of residents of the settlement per inhabitant.

When the budget of a constituent entity of the Russian Federation is approved, subsidies from the fund can be fully or partially replaced by additional standards for deductions to the budgets of settlements from personal income tax. The specified standard is calculated as the ratio of the estimated amount of subsidies to the settlement from the Fund to the projected amount of personal income tax to be credited to the consolidated budget of the constituent entity of the Russian Federation for the territory of the corresponding settlement.

By the law of the constituent entity of the Russian Federation, local self-government bodies of municipal districts may be endowed with the powers of state authorities of the constituent entities of the Russian Federation for the calculation and provision of subsidies to settlements at the expense of the budgets of the constituent entities of the Russian Federation. This law should establish the procedure for calculating subventions to the budgets of municipal districts from the regional compensation fund and the procedure for calculating the amount of subsidies to settlements by local self-government bodies of municipal districts.

Distribution of grants from the fund between settlements or additional standards replacing them for deductions from personal income tax to the budgets of settlements are approved by the law of the subject of the Russian Federation on the budget of this subject. In the event that the representative bodies of municipal districts are vested with the powers of state authorities of the constituent entities of the Russian Federation to calculate and provide subsidies from the fund, the distribution of these subsidies between the settlements of the corresponding district or additional standards for deductions from personal income tax replacing them are approved by the decision of the representative body of the municipal district on the budget of the municipal district for next financial year.

46. Regional funds for financial support of municipal districts (urban districts)

Creation of regional funds for financial support of municipal districts (urban districts) provided for by Art. 138 BK RF.

The regional fund for financial support of municipal districts (urban districts) is formed as part of the budget of a constituent entity of the Russian Federation in order to equalize the budgetary provision of municipal districts (urban districts). The procedure for the formation of the fund and the methodology for distributing subsidies from the funds of the fund are approved by the law of the subject of the Russian Federation. The volume of the fund is approved by the law of the subject of the Russian Federation on the budget of this subject.

Subsidies from the fund are provided to municipal districts (urban districts), the level of estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security of municipal districts (urban districts).

The level of estimated budgetary security is determined by the ratio of tax revenues per inhabitant and a similar indicator on average for municipal districts and urban districts of a given subject of the Russian Federation, taking into account differences in the structure of the population, socio-economic, climatic, geographical and other objective factors and conditions.

The law of the subject of the Russian Federation on the budget for the next financial year or the regulatory legal acts of the executive bodies of state power of this subject of the Russian Federation adopted in accordance with it may establish the specifics of the transfer and use of these subsidies.

Part of the subsidies from the fund may be provided to municipal districts (urban districts), with the exception of municipal districts (urban districts), the estimated tax revenues of whose budgets exceeded the level established by the law of the constituent entity of the Russian Federation based on the number of inhabitants of the municipal district. At the same time, the law of a constituent entity of the Russian Federation may provide for a different procedure for calculating subsidies for the budgets of municipal districts and the budgets of urban districts.

When approving the budget of a constituent entity of the Russian Federation, subsidies from the Fund may be fully or partially replaced by additional standards for deductions to the budgets of municipal districts (urban districts) from personal income tax. Funds received by a municipal district or urban district under an additional standard of deductions from personal income tax in excess of the estimated subsidy are not subject to withdrawal to the budget of a constituent entity of the Russian Federation or accounting for the subsequent distribution of financial assistance to local budgets.

The distribution of subsidies from the fund between municipal districts (urban districts) or additional standards for deductions from personal income tax that replace them are approved by the law of the subject of the Russian Federation on the budget of this subject for the next financial year.

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.

48. State off-budget funds of the Russian Federation

According to Art. 143 BC RF state extra-budgetary fund - a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. Expenses and income of the state extra-budgetary fund are formed in the manner established by federal law, or in another manner provided for by the Budget Code of the Russian Federation.

State non-budgetary funds in the Russian Federation are (Article 144 of the RF BC):

1) the Pension Fund of the Russian Federation;

2) RF Social Insurance Fund;

3) Federal Compulsory Medical Insurance Fund;

4) State Employment Fund of the Russian Federation. Legal status, order of creation, activities

and liquidation of state off-budget funds are determined by the relevant federal law.

Funds from state extra-budgetary funds are in federal ownership, while the funds from these funds are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to withdrawal.

The budgets of state non-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year (clause 2, article 145 of the RF BC). The budget of the territorial state extra-budgetary fund is submitted by the executive authorities of the subject of the Russian Federation for consideration by the legislative (representative) bodies of this subject simultaneously with the submission of the draft law of the subject of the Russian Federation on the budget for the next financial year and is approved simultaneously with the adoption of the law of the subject of the Federation on the budget for the next financial year.

The revenues of state off-budget funds are generated from mandatory payments established by the legislation of the Russian Federation, voluntary contributions from individuals and legal entities and other incomes provided for by the legislation of the Russian Federation. Tax revenues provided for by special tax regimes are credited to the budgets of state off-budget funds in accordance with established standards.

The funds of state non-budgetary funds may be spent only for the purposes determined by the legislation regulating the activities of these funds, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.

A report on the execution of the budget of a state off-budget fund is drawn up by the governing body of the corresponding fund and submitted by the Government of the Russian Federation for consideration and approval by the Federal Government in the form of a draft federal law. In a similar manner, a report on the execution of the budget of the regional state non-budgetary fund is approved.

49. Stabilization Fund of the Russian Federation

In accordance with Art. 96.1 BC RF Stabilization Fund of the Russian Federation - part of the federal budget funds generated by the excess of the oil price over the base oil price, subject to separate accounting, management and use in order to ensure the balance of the federal budget when the oil price decreases below the base price. The base oil price refers to the price of Urals crude oil, equivalent to 197,1 US dollars per ton (27 US dollars per barrel).

According to Art. 96.2 BC RF The stabilization fund is formed from the following funds:

1) additional federal budget revenues generated by the excess of oil prices over the base price;

2) balances of federal budget funds at the beginning of the corresponding financial year, including income received from the placement of funds from the Stabilization Fund.

Calculation and transfer of funds to the Stabilization Fund are made in the manner determined by the Government of the Russian Federation.

Funds from the Stabilization Fund can be used to finance the federal budget deficit when the price of oil falls below the base price, as well as for other purposes if the accumulated volume of funds from the Stabilization Fund exceeds 500 billion rubles. The volumes of use of funds from the Stabilization Fund are determined by the federal law on the federal budget (Article 96.3 of the Budget Code of the Russian Federation).

The resources of the Stabilization Fund are managed by the Ministry of Finance of the Russian Federation in the manner determined by the Government of the Russian Federation. Separate powers to manage the resources of the Stabilization Fund may be exercised by the Central Bank of the Russian Federation under an agreement with the Government of the Russian Federation.

The funds of the Stabilization Fund may be placed in debt obligations of foreign states, the list of which is approved by the Government of the Russian Federation (Article 96.4 of the RF BC).

Operations with the funds of the Stabilization Fund are reflected in separate accounts of the Federal Treasury opened with the Central Bank of the Russian Federation. Operations with the funds of the Stabilization Fund are reflected in the report on the execution of the federal budget, accounting for such operations is carried out in the manner established for accounting for operations with the funds of the federal budget.

The Government of the Russian Federation sends quarterly and annual reports to the State Duma and the Federation Council on the receipt of funds to the Stabilization Fund, their placement and use as part of reporting on the execution of the federal budget. The Ministry of Finance of the Russian Federation monthly publishes information on the balances of the Stabilization Fund at the beginning of the reporting month, the amount of funds received by the Stabilization Fund and the use of the Stabilization Fund in the reporting month (Article 96.5 of the RF BC).

50. Reserve funds

According to the provisions of Art. 81 of the Budget Code of the Russian Federation in the expenditure part of the budgets of all levels of the budget system of the Russian Federation provides for the creation reserve funds of executive authorities and reserve funds of local governments. The creation of reserve funds of legislative (representative) bodies and deputies of legislative (representative) bodies in the expenditure side of budgets is prohibited.

Under budget reserve fund means the totality of all budgetary funds intended to cover the needs of the state and local self-government, which are of an accidental but probable nature, and when drawing up, considering and approving the corresponding budget, it is impossible to foresee whether they will arise or not, however, when approving the corresponding budget, the possibility of their occurrence is allowed.

The amount of reserve funds in the federal budget cannot exceed 3% of approved federal budget expenditures. The amount of reserve funds in the budgets of the constituent entities of the Russian Federation is established by the legislative (representative) authorities of the constituent entities of the Russian Federation when approving the budgets of the constituent entities of the Russian Federation for the next financial year (clause 3, article 81 of the RF BC).

Reserve funds are spent to finance unforeseen expenses, including for emergency recovery work to eliminate the consequences of natural disasters and other emergencies.

The procedure for spending the resources of the reserve funds provided for by the expenditure part of the federal budget is established by decrees of the Government of the Russian Federation; reserve funds provided for by the budgets of the constituent entities of the Russian Federation - by regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation; reserve funds provided for by the expenditure part of the local budget - by the regulations of local governments.

The executive authorities of the appropriate level and local self-government bodies quarterly inform the relevant body of representative (legislative) power, the representative body of local self-government on the expenditure of the reserve fund.

The federal budget provides for the creation of a reserve fund of the President of the Russian Federation in the amount of not more than 1% of the approved federal budget expenditures. The funds of the reserve fund of the President of the Russian Federation are spent on financing unforeseen expenses, as well as additional expenses provided for by decrees of the President of the Russian Federation.

The expenditure of the reserve fund of the President of the Russian Federation is carried out on the basis of a written order of the President of the Russian Federation. At the same time, it is not allowed to spend the resources of the reserve fund on holding elections, referendums or covering the activities of the President of the Russian Federation.

51. Budget loan

Budget credit - this is a form of financing budget expenditures, which provides for the provision of funds to legal entities or other budgets on a repayable and reimbursable basis (Article 76 of the Budget Code of the Russian Federation).

A budget loan can be granted to a legal entity that is not a state or municipal unitary enterprise on the basis of an agreement concluded in accordance with the civil legislation of the Russian Federation only if the borrower provides security for the fulfillment of its obligation to repay the specified loan.

Ways to ensure the fulfillment of obligations to repay a budget loan there can only be bank guarantees, guarantees, pledge of property, including in the form of shares, other securities, shares in the amount of at least 100% of the loan provided, while ensuring the fulfillment of obligations must have a high degree of liquidity.

A prerequisite for granting a budget loan is to conduct a preliminary check of the financial condition of the recipient of a budget loan. If the borrower is unable to ensure the fulfillment of obligations under the budget loan, the budget loan cannot be granted.

According to Art. 77 BC RF budget loans are provided to state or municipal unitary enterprises on the terms and within the limits provided for by the relevant budgets. Recipients of a budget loan are required to provide information and a report on the use of a budget loan.

The budgets of constituent entities of the Russian Federation may be granted budget credits from the federal budget for up to one year in the amount approved by the federal law on the federal budget. The provision of budget loans from the federal budget to the budgets of the constituent entities of the Russian Federation is carried out at the interest rate established by the federal law on the federal budget for the next financial year. In case of non-repayment of budget loans within the established period, the balance of outstanding loans is repaid through subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation, as well as through deductions from federal taxes and fees payable to the budget of the constituent entity of the Russian Federation.

Local budgets from the budget of a constituent entity of the Russian Federation can be provided with budget loans for up to one year. In case of non-repayment of budget loans granted to local budgets within the established time limits, the balance of the outstanding loan is repaid at the expense of subsidies to the local budget from the budget of the constituent entity of the Russian Federation in the corresponding financial year, as well as at the expense of deductions from federal and regional taxes and fees payable to the local budget.

52. Budget control in the Russian Federation

Budget control - this is the activity of state and municipal bodies, carried out using specific organizational forms and methods, vested by law with appropriate powers in order to establish the legality and reliability of financial transactions with budgetary funds, an objective assessment of the economic efficiency of the use of budgetary funds, increasing budget revenues and preserving state and municipal property. Budget control is one of the forms of financial control aimed at identifying cases of violations of financial discipline in the budget sector, which means the procedure established by budget legislation for the formation, distribution and use of budget funds of the Russian Federation, constituent entities of the Russian Federation and local self-government.

Forms of budget control:

1) preliminary control. It is carried out during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;

2) current control. It is carried out during the consideration of certain issues of budget execution;

3) subsequent control. It is carried out during the consideration and approval of reports on the execution of budgets.

Budget control as part of the state financial control exercises control over the execution of the federal budget and budgets of federal off-budget funds; at the regional level, control is exercised over the use of funds from the budgets of the constituent entities of the Russian Federation and regional off-budget funds. Local self-government bodies exercise control over the use of local budget funds.

Legal basis for budget control installed Ch. 26 BC RF. The legal status of the bodies exercising budget control is determined by regulatory legal acts that determine the status and powers of these bodies: at the federal level - by federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them, at the regional level - by the laws of the constituent entities of the Russian Federation, at the local level - normative legal acts of local governments.

Budgetary control can be carried out both by representative (legislative) bodies and executive bodies of the appropriate level of state power or local self-government.

The objectives of budgetary control are: strengthening the rule of law in the public sector; rational use of budget funds; removal of obstacles to the optimal functioning of the budget system; improvement of the budget system.

53. Budget control bodies

The system of budget control bodiesprovided for in Art. Art. 266-270 BK RF.

Representative (legislative) bodies of all levels of government create their own control bodies.

At the federal level such body is the Accounts Chamber of the Russian Federation, established in accordance with the provisions of the Federal Law of January 11, 1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation", at the regional level - representative (legislative) authorities of the constituent entities of the Russian Federation create their own chambers of control and accounts, the activities of which are regulated by the legislation of the relevant constituent entity.

Local governments municipal control bodies are created in accordance with the requirements enshrined in the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" and the regulatory legal acts of the relevant local self-government bodies.

Budget control carried out by executive authorities and local governments: the Federal Service for Financial and Budgetary Supervision, the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation and municipalities, the main managers, managers of budgetary funds. The forms and procedure for exercising control by executive authorities, local governments are established by the Budget Code of the Russian Federation, other acts of budgetary legislation and regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation and local governments.

The Federal Service for Financial and Budgetary Supervision and the Federal Treasury act in accordance with the Regulations on the Federal Service for Financial and Budgetary Supervision (approved by Decree of the Government of the Russian Federation of June 15, 2004 No. 278) and the Regulations on the Federal Treasury (approved by Decree of the Government of the Russian Federation of December 1 2004 No. 703).

The control bodies of the executive power of the subjects of the Russian Federation are created in accordance with the legislation of the corresponding subject of the Russian Federation (laws and codes of the subject of the Russian Federation, regulatory legal acts of the highest officials of the executive authorities), and the control bodies of local self-government - in accordance with the regulatory legal acts of municipalities.

The main administrators and administrators of budgetary funds are executive authorities and other direct recipients of budget funds that exercise intradepartmental financial control. This control is carried out in subordinate institutions and organizations by the control and audit departments of ministries and departments, the relevant departments of the executive authorities. The control functions of these bodies are carried out in accordance with the regulatory legal acts of the appropriate level, which determine the procedure for the work of these bodies.

54. Powers of budget control bodies

Bodies of state, municipal financial control, created respectively by the representative (legislative) bodies of the Russian Federation, representative (legislative) bodies of the constituent entities of the Russian Federation, representative bodies of local self-government, exercise control over the execution of the relevant budgets and budgets of state non-budgetary funds, conduct examinations of projects of these budgets, federal and regional target programs and other normative legal acts of the budgetary legislation of the Russian Federation, constituent entities of the Russian Federation, acts of local governments (Article 265 of the RF BC).

Bodies of state, municipal financial control, created respectively by federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, exercise preliminary, current and subsequent control over the execution of budgets and budgets of state off-budget funds of the corresponding level (Article 266 of the RF BC).

Accounts Chamber of the Russian Federation the right to conduct audits of the budgets of the subjects of the Russian Federation and local budgets that are recipients of interbudgetary transfers from the federal budget.

Control authoritiescreated by the representative (legislative) body of a constituent entity of the Russian Federation, as well as the financial bodies of a constituent entity of the Russian Federation or other bodies authorized by the executive body of a constituent entity of the Russian Federation, have the right to conduct inspections of local budgets that are recipients of interbudgetary transfers from the budget of a given constituent entity of the Russian Federation.

In accordance with Art. 267 BC RF The federal treasury oversees:

1) compliance with the limits of budgetary obligations distributed among the administrators and recipients of federal budget funds;

2) observance of limits on cash expenditures carried out by recipients of federal budget funds over the limits of budget obligations brought to them;

3) compliance of the content of the operation with the code of the budget classification of the Russian Federation;

4) the recipient of federal budget funds has documents confirming that he has incurred financial obligations.

Federal Service for Financial and Budgetary Supervision exercises financial control over the use of federal budget funds and state extra-budgetary funds. It also has the right to exercise financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets receiving interbudgetary transfers from the federal budget, in terms of these funds (Article 268 of the Budget Code of the Russian Federation).

Control and financial authorities of the constituent entities of the Russian Federation and municipalities carry out financial control over the operations of the main managers, managers and recipients of budgetary funds with the budgetary funds of the respective budgets (Article 270 of the RF BC).

55. Responsibility for violation of budget legislation

Violation of budget legislation - non-fulfillment or improper fulfillment of the established procedure for drawing up and considering draft budgets, approving budgets, executing and monitoring the execution of budgets at all levels of the budget system of the Russian Federation, which entails the application of coercive measures to the violator.

The list of coercive measures applied to violators of budget legislation is established by Art. 282 BK RF.

These include:

1) warning about improper execution of the budget process;

2) cost blocking;

3) withdrawal of budgetary funds;

4) suspension of operations on accounts in credit institutions;

5) imposition of a fine;

6) accrual of penalties.

Grounds for the application of coercive measures for violation of budget legislation RF are listed in Art. 283 BC RF. These include, in particular: non-execution of the law (decision) on the budget; misuse of budgetary funds; non-transfer or untimely transfer of budgetary funds to recipients of budgetary funds; untimely submission of reports and other information related to the execution of the budget; untimely communication to recipients of budgetary funds of notifications of budgetary appropriations; inconsistency of the budget list with the law (decision) on the budget; non-compliance with the mandatory transfer of budget revenues, budget revenues of state extra-budgetary funds and other revenues to the budget system of the Russian Federation; untimely submission of draft budgets and reports on budget execution; financing of expenses not included in the budget list, etc.

When violations of budget legislation are revealed, the heads of federal executive bodies have the right, in accordance with contracts (agreements) on the provision of funds from the federal budget: to write off the amounts of budget funds and interest for their use; collect penalties for untimely return of federal budget funds; write off the amounts of subsidies, subventions, budget investments provided by them that were not used for their intended purpose by their recipients.

The heads of the Federal Service for Financial and Budgetary Supervision make decisions on writing off amounts of subsidies, subventions, and budget investments provided from the federal budget that were not used for their intended purpose by their recipients; make submissions about improper execution of the budget process; brought to administrative responsibility for violation of budget legislation (clause 2 of article 284 of the Budget Code of the Russian Federation).

The heads of the Federal Treasury, upon detection of violations, have the right to suspend operations on personal accounts opened with the bodies of the Federal Treasury for the main administrators and recipients of federal budget funds, and accounts opened for recipients of federal budget funds in credit organizations (clause 3 of article 284 of the RF BC).

56. Types of violations of budget legislation

Types of violations of budget legislationand responsible for them Art. 289-306 BK RF. At the same time, the existing version of the RF BC is not consistent with the current administrative legislation: the existing references to the norms of the Code of Administrative Offenses of the RSFSR do not comply with the norms of the Code of Administrative Offenses of the Russian Federation of December 30, 2001 No. 195-FZ (CAO RF).

The Budget Code of the Russian Federation provides responsibility for the following types of offenses: misuse of budget funds; non-return or untimely return of budget funds; failure to transfer or untimely transfer of fees for the use of budget funds; failure to submit or untimely submission of reports and other information necessary for the preparation of draft budgets, their implementation and control over their implementation; failure to transfer budget funds to recipients of budget funds; failure to provide timely notifications of budget allocations and budget commitment limits; inconsistency of the consolidated budget list and the budget list of the main managers of budget funds with the expenses approved by the budget; financing expenses not included in the budget list; financing expenses in excess of approved limits; provision of budget loans in violation of the established procedure; provision of budget investments in violation of the established procedure; provision of state or municipal guarantees in violation of the established procedure; carrying out state or municipal procurement in violation of the established procedure; placing budget funds on bank deposits or transferring them into trust management in violation of the established procedure, etc. Coercive measures include: indisputable withdrawal of budget funds and fees for the use of budget funds, collection of penalties, reduction or termination of financial assistance from the relevant budget, canceling granted deferments and installments for payment of payments to the relevant budget, issuing warnings about violations of the budget process, bringing the perpetrators to administrative, and, if there are grounds, criminal liability.

At the same time, the Code of Administrative Offenses of the Russian Federation provides for three elements of administrative offenses: misuse of budgetary funds and funds of state non-budgetary funds (Article 15.14 of the Administrative Code), violation of the deadline for the return of budget funds received on a repayable basis (Article 15.15 of the Administrative Code), violation of the deadlines for transferring fees for use of budgetary funds (Article 15.16 of the Code of Administrative Offenses).

The Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ (Criminal Code of the Russian Federation) provides two specific crimes in the sphere of budgetary legal relations: inappropriate expenditure of budgetary funds on a large scale - over 1,5 million rubles (Article 285.1 of the Criminal Code of the Russian Federation) and inappropriate expenditure of funds from state extra-budgetary funds on a large scale (Article 285.2 of the Criminal Code of the Russian Federation).

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Taking care of pets can often be a challenge, especially when it comes to keeping your home clean. A new interesting solution from the Petgugu Global startup has been presented, which will make life easier for cat owners and help them keep their home perfectly clean and tidy. Startup Petgugu Global has unveiled a unique cat toilet that can automatically flush feces, keeping your home clean and fresh. This innovative device is equipped with various smart sensors that monitor your pet's toilet activity and activate to automatically clean after use. The device connects to the sewer system and ensures efficient waste removal without the need for intervention from the owner. Additionally, the toilet has a large flushable storage capacity, making it ideal for multi-cat households. The Petgugu cat litter bowl is designed for use with water-soluble litters and offers a range of additional ... >>

The attractiveness of caring men 14.04.2024

The stereotype that women prefer "bad boys" has long been widespread. However, recent research conducted by British scientists from Monash University offers a new perspective on this issue. They looked at how women responded to men's emotional responsibility and willingness to help others. The study's findings could change our understanding of what makes men attractive to women. A study conducted by scientists from Monash University leads to new findings about men's attractiveness to women. In the experiment, women were shown photographs of men with brief stories about their behavior in various situations, including their reaction to an encounter with a homeless person. Some of the men ignored the homeless man, while others helped him, such as buying him food. A study found that men who showed empathy and kindness were more attractive to women compared to men who showed empathy and kindness. ... >>

Random news from the Archive

100 km on one liter of fuel 25.07.2015

Two years ago, Volkswagen announced the mass production of "the most economical car in the world" - a diesel-electric two-seater VW XL1, capable of traveling 100 km per liter or 240 miles per gallon (if in the US system of measurement). The series turned out to be not very large, only 250 cars, and the American system of measurement did not have to be used, because. the vehicle did not meet North American safety regulations.

However, the idea of an ultra-efficient car knows no bounds. And in June of this year, a group of Canadian students won one of the "Student Design Championship" competitions, building a car that can go 100 km on 0,11 liters of fuel, which in American terms will be 2098 miles per gallon. I must say that this is not the first victory of Canadian students. Their Alerion Supermileage team is now the champion for the fifth time with even more impressive previous results of 2488 mpg in 2010 and 2757 mpg in 2009.

At 2.0m long, 2,89m wide and 0,72m high, the CT0,56 was a revised version from last year. It retained the same monocoque body made of carbon-fiber-reinforced polymers, but the filling was changed, both mechanical and electronic. The drive wheel is rear, two wheels in front. Interestingly, with all the impressive results, Canadian cars are by no means absolute champions. The championship belongs to the Swiss car PAC-Car II, created at the Swiss Federal Institute of Technology Zurich in 2005. Its fuel consumption was 0,02 liters per 100 km. True, she used hydrogen as fuel.

The Student Design Championship competition is held several times a year under the auspices of SAE International, a global association of more than 128 engineers and technical experts in the aerospace, automotive and commercial vehicle industries. Its task is to improve self-propelled vehicles and increase the level of system knowledge for the benefit of society.

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Tatyana
Perfectly presented material: essentially, accessible, in the form of a competent abstract. For me it's better not to! [;)]

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