State and municipal finances. Subsidies (most important)

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State and municipal finances. Subsidies (most important)

Lecture notes, cheat sheets

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27. Subsidies

For subjects eligible to receive subsidies, the Ministry of Finance of the Russian Federation calculates the share of the subject in the amount of funds from the Federal Regional Development Fund. For this purpose, the formula is used:

D = (Sur x Chnas χ I / BO) / (Sur χ Chnas χ I / BO),

where D - the share of the subject of the Russian Federation in the total amount of the Fund's resources;

Оur is the general deviation of the level of provision of a constituent entity of the Russian Federation with objects of social and engineering infrastructure and investments in fixed capital per capita from the average level for the Russian Federation;

H us - the number of permanent population of the subject of the Russian Federation;

I - index of budget expenditures of the constituent entity of the Russian Federation;

BO - budgetary security of the subject after

distribution of grants. In addition, the level of co-financing of the development of public infrastructure of regional and municipal significance at the expense of the Federal Fund of the regional level is calculated:

Us = 0,5 / BO,

where Us - the level of co-financing of the development of public infrastructure of regional and municipal significance;

0,5 - the average level of co-financing of the development of public infrastructure of regional and municipal significance. The level of co-financing of the development of public infrastructure of regional and municipal importance.

The level of co-financing of the development of public infrastructure of regional and municipal significance at the expense of the Fund cannot exceed 75% of the total funds of the Fund and the consolidated budget of the constituent entity of the Russian Federation provided for the implementation of these goals.

Subsidies of federal significance can be directed to the development of social infrastructure facilities (preschool and educational institutions, state municipal health care institutions), as well as engineering infrastructure facilities.

After the 10th day of the month following the reporting period, the necessary funds are transferred.

However, the Fund has the right to provide financing before the specified period, if the regional authorities co-finance at the expense of the Fund.

If the deadlines for financing social development programs are violated, the actions of regional authorities contradict the RF Budget Code, then the flow of funds is suspended. If the violations are not corrected within three months, the given region loses the funds allocated to it, and the withdrawn subsidies are distributed among other regions.

The funds received from the Fund can be spent by the entity on the formation of funds to support municipalities as part of its budgets. The further route of funds is the same. Subsidies should be spent on the development of preschool and educational institutions, health care facilities, and engineering infrastructure facilities.

In the future, the executive authorities of the subjects should report on the targeted use of the allocated funds.

Author: Novikova M.V.

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