State and municipal finances. The procedure for considering the draft federal law on the federal budget (the most important)

Lecture notes, cheat sheets
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State and municipal finances. The procedure for considering the draft federal law on the federal budget (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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15. Procedure for considering a draft federal law on the federal budget

representative body represented by the State Duma of the Russian Federation is considering the project federal law on the federal budget for the next financial year in four readings.

In the first reading, laws on the budgets of state non-budgetary funds, the minimum pension, the tariff rate of the first category of the Unified Tariff Scale for the remuneration of employees of public sector organizations, the procedure for indexing and recalculating state pensions, the minimum wage.

The first reading considers the framework of the budget itself. The forecast of the socio-economic development of the Russian Federation, the directions of the budget and tax policy, the principles and calculations on the relationship between the federal budget and the budgets of the constituent entities of the Russian Federation, the draft program of state external borrowing (as external financing of the budget deficit), federal budget revenues by groups, subgroups and classification articles are discussed. budget revenues of the Russian Federation, the federal budget deficit in absolute terms and as a percentage of federal budget expenditures for the next financial year and the sources of covering the federal budget deficit, the total volume of federal budget expenditures.

The Government of the Russian Federation, the Budget Committee, and the Accounts Chamber take part in the first stage of reading. The work of these subjects consists in the formation and reading of reports and co-reports, on the basis of which the Duma makes a decision on the bill.

In the second reading, federal budget expenditures are approved by sections of the functional classification of expenditures of the budgets of the Russian Federation within the total volume of federal budget expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of the RF Subjects.

The review period is 15 days. At the second stage of consideration, it is possible to adjust budget expenditures according to their functional classification.

Questions on this situation are considered by the Budget Committee.

In the third reading, federal budget expenditures are approved by subsections of the functional classification of expenditures and by the main administrators of the federal budget funds. The distribution of the funds of the Federal Fund for Financial Support of the Subjects of the Russian Federation by subjects of the Russian Federation, the main indicators of the state defense order, and the federal budget expenditures for financing federal targeted programs are considered.

In the third reading, there is the last opportunity to correct the future budget by subsections of the functional classification of expenditures and by the main administrators of the federal budget funds.

Unanswered questions are sent to the conciliation commission. 25 days are allotted for the third reading.

The committee considers the introduced amendments within 10 days, after which it submits its opinion.

The final fourth reading is held within 15 days. At this stage, no amendments are made, but a vote is taken for the bill.

The developed bill is submitted to the Federation Council. The approved law is sent to the President of the Russian Federation within 5 days. If the federal law on the federal budget for the next financial year is rejected by the Federation Council, the said federal law is submitted to a conciliation commission to overcome the disagreements that have arisen.

Author: Novikova M.V.

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