State and municipal finances. City budget reserve fund (most important)

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State and municipal finances. City budget reserve fund (most important)

Lecture notes, cheat sheets

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23. City budget reserve fund

The expenditure part of the city budget provides for the creation of a reserve fund. The share in the total amount of expenses should not exceed 3% of the approved expenses of the city budget.

The purpose of the foundation- financing of unforeseen urgent expenses for emergency recovery work, elimination of the consequences of natural disasters and other emergencies that take place in the current financial year, and local events not provided for in the city budget.

Directions for spending the funds of the fund:

1) financing of unforeseen economic expenses (for holding anniversary events of national and local significance; holding meetings, exhibitions and seminars of regional and local significance; ensuring the reception of official delegations; publishing collections of normative acts of local governments) and providing material assistance to employees of local governments;

2) financing of expenses for urgent targeted social support (support for non-profit organizations, public organizations and associations; payment of one-time bonuses and provision of one-time material assistance to citizens for special merits; social support for the low-income and low-income segments of the population; additional financing of expenses for the provision of medical and drug care to patients with severe chronic diseases (oncology, diabetes mellitus, blood diseases, active tuberculosis, etc.);

3) financing of emergency recovery work to eliminate the consequences of natural disasters and other emergencies (funds for emergency recovery work to eliminate the consequences of natural disasters and other emergencies; provision of one-time material assistance to citizens affected by accidents, catastrophes and natural disasters; carrying out emergency anti-flood measures; preparation and deployment of temporary accommodation centers for the population in case of emergencies resulting from an accident, natural hazard, catastrophe, natural or other disaster that may entail casualties). The expenses of the Reserve Fund duplicate the expenses of the Federal Reserve Fund. An exception is the cost of material support for officials. There is no such article at the federal level.

Control over the spending of the Fund's resources is carried out in accordance with the current legislation of the Russian Federation and is entrusted to the committee on budgetary and financial, investment policy, taxes, economic development of the municipal district and the Chamber of Control and Accounts.

Author: Novikova M.V.

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