State and municipal finances. Regional transfers (most important)

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State and municipal finances. Regional transfers (most important)

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29. Regional transfers

regional interbudgetary Transfers provided in the form:

1) financial assistance to local budgets. This type of interbudgetary transfers exists in the form of subsidies from regional funds for financial support of settlements and subsidies from regional funds for financial support of municipal districts (urban districts), as well as subsidies;

2) subventions to local budgets from regional budget compensation funds, including autonomous regions;

3) funds transferred to the federal budget in connection with the repayment and servicing of the state debt of a constituent entity of the Russian Federation to federal government bodies;

4) budget credits to local budgets.

When receiving funds from the budget of the subject, all the rules enshrined in the legislation on taxes and fees are observed.

Budget loans from the budgets of subjects are provided on the basis of the absence of overdue debts of municipal bodies to the budget.

Another condition that must be fulfilled is the use of the loan only by local authorities and for its intended purpose. Granting credit to legal entities is not allowed.

If local governments fail to comply with the conditions for providing interbudgetary transfers from the budget of a constituent entity of the Russian Federation, the body executing the budget of a constituent entity of the Russian Federation has the right to suspend the provision of interbudgetary transfers.

Subventions are still an exception to this list. The regional fund for financial support of settlements is formed as part of the budget of the subject in order to equalize, based on the number of residents, 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 a regional fund for the financial support of settlements and the distribution of subsidies from this fund, including the procedure for calculating and establishing additional standards for deductions from personal income tax to local budgets that replace these subsidies, is approved by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

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

All urban settlements (including urban districts) 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.

At the same time, the amount of this subsidy is determined for each settlement of the subject based on the number of inhabitants of the settlement per inhabitant.

Author: Novikova M.V.

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