State and municipal finance. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

State and municipal finance. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Table of contents

1. The essence of finance

Finance - this is a system of monetary relations generated and regulated by the state, associated with the redistribution of the value of the gross domestic product, as well as part of the national wealth.

With the advent of the state came the financial system. Already under the slave system, the state performed a number of socio-economic functions (such as the maintenance of the army, the protection of public order, the construction of buildings, roads, etc.) and replenished its treasury through taxes in cash and in kind. The merger of the monetary form of tax and the functions of the state itself gave rise to the essence of public finance.

State and Municipal Finance there is a set of redistributive monetary relations regulated by the state for the formation and use of monetary income necessary for its implementation of important strategic tasks.

Centralized monetary incomes (funds) include budgets of all levels (state, regional, local), as well as extra-budgetary funds (Federal and territorial compulsory medical insurance funds, Pension Fund, Social Insurance Fund).

It is generally accepted that state and municipal finances perform four functions:

1) planning - achieving maximum balance and proportionality of financial resources;

2) organization - the need to determine the procedure for compiling, approving, and executing the budget, choosing authorized credit institutions, delimiting the powers of executive and legislative authorities in the budget process;

3) stimulation;

4) control - the need to exercise control in the preparation, approval, execution of the budget.

Finance and the financial system were formed at the time of the connection of the state and taxes. Tax taxes ceased to exist in kind and for some time now were collected only in monetary terms.

2. The history of the emergence of state and municipal finance

The emergence of financial relations associated with the process of separating the state treasury from the property of the monarch.

Since then, the term "finance" has been used. In the Middle Ages, this term meant income.

In European countries closer to the XVIII century. finances included the totality of income, expenses, state debt. Initially, finances were considered as monetary funds. Somewhat later, the concept of "finance" began to include local finance.

Thanks to the development of the science of finance, the state began to approach the formation of finance more meaningfully. Finance was considered as a combination of tax collections, property, budgeting and spending on broader purposes.

In world practice, there are two theories of the origin of finance: classical and neoclassical.

Classical theory implies government dominance over finances.

neoclassic represent a different vision of the financial system. They completely depart from the dominance of the state in all areas, including the allocation of finance as an independent category.

The classical theory presents thoughts concerning the tax policy of the state. In this regard, Adam Smith became famous.

In modern tax relations, these rules are also reflected, for example, in the Tax Code of the Russian Federation.

The term "finance" in Russia began to be used from the XNUMXth century. and his interpretation was as follows: "Finance is everything that concerns the income, expenditure of the state" (V. I. Dal).

The Ministry was headed by the Minister of Finance, under which a council and an office were formed. The Ministry itself consisted of departments, branches, tables.

The emperor appointed a minister who was subordinate only to him. Thus, the principle of unity of command lay in the management of the ministries. The structure of the ministries was built according to the French analogy.

The Ministry of Finance played an important role in reviewing the "annual" financial reports from other ministries.

In the structure of the Ministry there was a commission for repayment of debts. Her competence included the examination and resolution of issues to reduce the internal and external public debt.

The Ministry of Finance consisted of six departments. These included: the Department of Mining and Salt Affairs, the Department of Miscellaneous Taxes and Duties, the Department of State Property, the Department of Manufactories, the Department of Internal Trade, and the State Treasury.

The State Bank was formed on the basis of the Commercial and Loan Banks. In 1882, the Peasant Land Bank was formed. The basis of his activity was mediation in acquiring land from the nobles and selling it to the kulak. The collapse of the financial system in Russia began with the advent of E.F. Kankrin. Under his leadership in 1839-1843. the currency reform was carried out.

Significant moments in Russian history were the Peasant Reform of 1861 and the redemption operation. This entailed the expansion of the state apparatus and an increase in the role of the Ministry of Finance.

3. The form of the budget system in terms of public finance

budget system is a set of budgets of different levels, interconnected. The structure of the budget system is based on the form of government. There are two forms of organization of the budget system in terms of public finances.

1. Simple (unitary).

Countries with this form represent a single centralized state, consisting of dependent administrative-territorial units (Japan, England, Switzerland, France, etc.). Unitary states have a two-tier budget system: the state budget and local budgets.

The state budget is an accumulator of a part of the national income redistributed through the financial system.

Large tax revenues are assigned to the state budget, which make it possible to incur expenses for the implementation of socio-economic tasks.

In 1960-1970. in Western countries there was a consolidation of municipal administrative units. As a result, the importance of local budgets has increased.

In addition, smaller administrative divisions such as rural districts and parishes were abolished. The positive aspects of the reform of local self-government bodies were the reduction in the number of local budgets and the increase in their volume. Thus, interbudgetary relations between the state treasury and the budgets of municipal units have become more focused. Local self-government bodies were able to independently regulate many social issues in the area. Local budgets act as "conductors" of the government's financial, economic, and social policy.

Although formally local budgets are considered independent of the center, in reality, significant funds are allocated from the general budget in the form of subsidies and targeted subsidies to finance the current expenses of local authorities.

2. Complex (federal, confederal, imperial).

The complex form of the device represents a union of states or territorial entities independent of each other (USA, Canada, Germany, allied states, Russia, etc.).

In federal states, there is a three-tier budget system: the budget of the central government, the budgets of the members of the federation, and local budgets.

A feature of the federal structure of finance is the independence of each level of the budget and the variety of relationships between these levels.

For example, the US budget system includes: the federal budget, the budgets of fifty states, more than 80 budgets of local administrative units:

1) 3000 districts;

2) 19 municipalities;

3) 17 cities and townships;

4) 15 school districts;

5) 29 special districts.

The budget system of Germany consists of: the federal budget, the budgets of 16 states, including the budgets of the Hanseatic cities, the budgets of communities, including the budgets of associations of communities and districts, etc.

4. The budget system of the Russian Federation

The federal budget is the financial basis of the government and plays the leading role. Expenses and incomes of local budgets under a federal structure are not included in the budgets of the members of the federation, and the expenses and incomes of the members of the federation are not included in the federal budget.

The federal budget includes basic taxes. US personal income tax and corporate income tax revenues are 60%. The most important expenses are assigned to the federal budget: military, economic, some social, administrative.

The lion's share of revenues to the budgets of the lands are the so-called direct taxes: income tax, inheritance tax, corporate income tax, property tax. The main sources of revenue in the budget of the provinces, for example Canada, are excises, income tax, corporate income tax, payments to social insurance funds.

The expenditure of the budgets of the members of the federation is carried out depending on their functions in economic and social activities, the provision of financial assistance to agriculture and individual industries, the maintenance of the administrative apparatus (judicial bodies, police).

All levels of the budget chain are closely interconnected. Each state differs in the ways of interaction between the links of the budget system.

In accordance with the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of the budgets of the following levels:

1) the federal budget and the budgets of state off-budget funds;

2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

3) local budgets of municipal districts, urban districts, intra-city municipal formations of federal cities of Moscow and St. Petersburg;

4) budgets of urban and rural settlements.

At each level there is a process of development, adoption, execution, control of financial resources of budgets.

Federal budget and the budgets of state off-budget funds are developed and approved in the form of federal laws.

Budgets of subjects of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation.

Local budgets are developed and approved in the form of legal acts of representative bodies of local self-government.

For all levels, the annual budget is prepared for one financial year, which corresponds to the calendar year.

The total of all budgets in the respective territory is consolidated budget.

The consolidated budget of the Russian Federation includes:

1) the federal budget;

2) a set of budgets of other levels of the budget system of the Russian Federation.

The consolidated budget does not include the budgets of state and territorial off-budget funds. Intergovernmental transfers are also not included in this system.

5. Principles of functioning of the budget system

For the effective functioning of the budget system in Russia, the following principles must be observed (Article 28 of the RF BC):

1) the unity of the budget system of the Russian Federation. This principle implies the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, a single procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, etc.;

2) differentiation of incomes and expenses between the levels of the budget system of the Russian Federation.

The principle of delimitation of revenues and expenditures between budgets means the distribution and assignment of certain types of powers to different levels of government;

3) independence of budgets. The principle of independence of the budget includes the right of the authorities to independently form and execute the adopted budget;

4) equality of budgetary rights of subjects of the Russian Federation, municipalities.

The principle of equality of budgetary rights of subjects of the Russian Federation, municipalities means determining the budgetary powers of government bodies, determining the volume, forms and procedure for providing interbudgetary transfers in accordance with uniform principles and requirements;

5) completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds. The principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in budgets, budgets of state off-budget funds without fail and in full;

6) budget balance. The principle means that the volume of budgeted expenditures corresponds to the total volume of income;

7) efficiency and economy of the use of budgetary funds. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;

8) general (aggregate) coverage of budget expenditures. The principle of general (aggregate) coverage of expenditures means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit;

9) publicity. The principle of publicity means the availability of information on the course of development, approval, execution of the budget;

10) reliability of the budget. The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;

11) targeting and targeted nature of budgetary funds.

The principle of targeting implies the use of budgetary funds for their intended purpose.

6. Fundamentals of the financial policy of the state

The achievement of strategic goals in the development of the state is based on the basis of financial policy. The implementation of financial policy takes place through the preparation of a financial plan for the medium (long-term) perspective, the budget and the most efficient use of these funds for the state to perform its functions.

The subjects of the budget policy implementation authorities are recognized as having the authority to form and use financial resources.

The financial policy of the state should focus not only on the domestic economy of the country, but also on the requirements of financial law.

The priority objectives of the financial policy are:

1) formation of legislation adapted to reality;

2) reduction of the tax burden with a simultaneous increase in the efficiency of the functioning of the tax system;

3) formation of adequate planning and forecasting of the development of the financial system;

4) achieving maximum balance of budgets at all levels;

5) effective return on the functioning of the customs system;

6) creation of conditions for stimulating revenues to the budgets of various levels, etc.

Financial policy consists of such structural links as budget policy, customs policy, monetary policy.

Currently, a whole system of customs fees and duties, as well as their benefits, operates on the territory of the Russian Federation. The Customs Code of the Russian Federation provides for special customs regimes.

Monetary policy is formed by the Government of the Russian Federation and the Central Bank. Its main tasks:

1) the stability of the inflation rate. This refers to the achievement of a level at which economic growth is noted;

2) application of the latest technologies in payment transactions;

3) control of the money supply;

4) maintaining the position of a floating exchange rate.

Within the framework of tax policy, the primary task is to reduce the tax burden. As a result, there are changes in tax legislation.

Issues related to the taxation of small and medium-sized businesses have shifted towards improvement. For such business entities, special tax regimes have been developed and implemented.

The current budget policy of Russia is in line with the strategic goals of the economic development of the Russian Federation, improving the quality of life and ensuring the safety of its citizens.

National projects are becoming increasingly important. A basis is being created for solving urgent problems, such as improving the quality of education, providing citizens with affordable and comfortable housing, improving the health of the population, creating decent living conditions in the countryside and developing agro-industrial production. Some federal and regional programs to address the above areas are listed when considering interbudgetary transfers.

7. Strategic areas of responsibility assigned to the Government of the Russian Federation

To implement the tasks set, the Government of the Russian Federation is responsible for the following strategic areas:

1) an important point is to ensure the balance of the budget system of the Russian Federation in the long run. This is especially true of obligations in the field of pension and state social insurance. With the entry into force of the new mixed pension accumulation system, it became necessary to draw up new rules for deductions from the federal budget to the Pension Fund;

2) the main direction in the field of budgetary policy should be the continued accumulation of budget revenues in the Stabilization Fund. The funds of the Stabilization Fund in excess of the base amount should be used to replace sources of external financing of the budget deficit, as well as to early repay the state external debt;

3) a more efficient return of budget expenditures is needed. Expenses of budgets of all levels should be focused on the end result. At the same time, the obligations imposed on the authorities should be comparable with the financial resources allocated for this;

4) increasing the role of medium-term financial planning.

Already in 2007, the federal budget for the medium term (2008-2010) was approved. Reports on the results of the use of budgetary appropriations should be taken into account when drawing up and reviewing draft budgets;

5) further expansion of the independence and responsibility of the main managers of budgetary funds by developing and implementing methods and procedures for assessing the quality of financial management at the departmental level, developing internal audit, strengthening financial discipline;

6) ensuring transparency and efficiency of procurement for state and municipal needs;

7) improvement of state property management;

8) effective participation of Russia in the initiatives of the world community to alleviate the debt burden of the poorest countries. At the GXNUMX summit, it was decided to write off the debt of African countries;

9) reorganization and increase in the capitalization of specialized state investment institutions in order to support the export of goods and import of technology, long-term financing of large investment projects.

8. The federal budget is the main financial plan of the country

The budget plays an important economic, social, political role in the reproduction process. The state influences the redistribution of national income between industries. Through the budget, the state can influence weaker, non-monetary sectors (such as agriculture, culture, education, health care, etc.).

Federal budget- the form of formation and spending, based on the financial year, of funds intended for the fulfillment of expenditure obligations of the Russian Federation.

Like any other economic category, the budget performs certain functions: the formation of a budget fund, its use, control over the use of funds for their intended purpose.

The first function is associated with the formation of income, consisting of tax and non-tax revenues.

Main source of income- income of business entities received as a result of the redistribution of the national product.

The structure of budget revenues is not constant and depends on the economic development of the country in a certain period.

Another function is related to the targeted use of budgetary funds.

Finally, the third function involves the creation of a control associated with both the first and the second function. Targeted use of budgetary funds is subject to control. There is a special reporting form for this.

In accordance with the RF Budget Code, the budget has its own structure. The main constituent elements are budget revenues and expenditures.

Income and expenses, in turn, are subject to grouping.

The budget classification of the Russian Federation is a grouping of revenues, expenditures and sources of financing budget deficits at all levels.

9. Budget classification of the Russian Federation

Budget classification of the Russian Federation It comprises:

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.

In accordance with Chapter 4 of the RF BC, the classification of RF budget revenues is a grouping of budget revenues at all levels of the RF budget system.

The classification of budget revenues of the Russian Federation includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-items, elements, programs (subprograms) and codes of economic income classification.

The economic classification of income is a grouping of general government transactions by economic content.

There is a distinction between income on own and regulatory. Own fixed on a permanent basis (these are taxes, non-taxes, gratuitous transfers).

Regulatory income- payments for which the norms of deductions to lower budgets are established.

The functional classification of expenditures of the budgets of the Russian Federation is a grouping of expenditures of budgets of all levels. It reflects the direction of budgetary funds for the implementation of the main functions of the state and the solution of issues of local importance.

The classification of sources of financing budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and municipalities to cover the deficits of the corresponding budgets.

The departmental classification of federal budget expenditures is a grouping of expenditures that reflects the distribution of budgetary funds among the main administrators of the federal budget funds.

10. Budget expenditures

Type of expenses supported by a source of financial coverage. If a new type of expenditure appears, the sources and procedure for financing new types of budget expenditures should be determined, including if it is necessary to transfer financial resources for new types of expenditures to budgets of other levels.

The structure of budget expenditures includes capital and current expenditures. Capital spending is intended to invest in newly created legal organizations and support existing ones.

The form of support is budget credits. Capital expenditures are determined by the economic budgetary classification of expenditures.

Current spending is associated with the provision of subsidies and subventions to lower budgets.

In addition to the provided budget loans, there are other forms of spending budget funds (appropriations, transfers, payment under a government contract, inter-budget transfers, etc.).

The practice of creating reserve funds as part of the budget is widespread. The size of the fund should not exceed 3% of the total cost.

The purpose of creating such funds- use of a reserve stock for unforeseen expenses (losses from natural disasters, restoration work from accidents that have occurred).

Thus, the Reserve Fund of the President of the Russian Federation is formed as part of the federal budget. Its volume should not be more than 1% of the established amount of expenses. Only the President of the Russian Federation has the right to dispose of the funds of this fund.

However, spending the funds of the fund for personal purposes, for elections and other events is prohibited. This fund is created for emergency expenses.

11. Budget revenues

The structure of the revenue part consists of tax and non-tax revenues. The list of tax revenues depends on the legally fixed taxes and fees. At the same time, there is a distribution of the share of tax sources between the budgets of different levels.

This year, income tax, value added tax, excises, mineral extraction tax, unified social tax, water tax, collection for the use of aquatic biological resources are determined.

The first place in terms of revenues to the budget is occupied by the value added tax, the fee for the use of natural resources, and the tax on the extraction of minerals. Customs payments have a large share of income.

Establishment of new types of taxes, their cancellation or change is possible only by making appropriate changes to the tax legislation of the Russian Federation.

The federal legislative authorities may establish new types of non-tax revenues, cancel or change the existing ones after the federal executive authorities submit their opinion and only by amending the Budget Code of the Russian Federation.

Non-tax income The federal budget is formed from:

1) income from the use of state-owned property, income from paid services provided by budgetary institutions;

2) remaining after taxes and other obligatory payments and fees for the issuance of licenses to carry out activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, part of the profits of unitary enterprises established by the Russian Federation;

3) customs duties and customs fees;

4) fees for the use of water bodies;

5) fees for the use of aquatic biological resources;

6) payments for negative impact on the environment;

7) the profit of the Bank of Russia remaining after the payment of taxes and other obligatory payments (according to the standards established by federal laws);

8) income from foreign economic activity;

9) other income.

The income of the federal target budget funds is taken into account in the income of the federal budget. Receipts are made at established rates and are distributed among the federal target and territorial target budget funds.

12. Sources of financing the federal budget deficit

In the course of consideration of income and expenditure items, a deficit may appear. In such cases, the sources of financing the budget deficit are approved.

Sources of financing approved by the legislature in law for the next financial year. Credits from the Bank of Russia, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, subjects of the Russian Federation, municipalities during their initial placement cannot be sources of financing the budget deficit.

The sources of financing the federal budget deficit are:

1) internal sources:

a) loans received by the Russian Federation from credit institutions in the currency of the Russian Federation;

b) government loans carried out by issuing securities on behalf of the Russian Federation. State borrowings of the Russian Federation are loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans by other borrowers;

c) budget loans received from the budgets of other levels of the budget system of the Russian Federation;

d) proceeds from the sale of state-owned property;

e) the amount of excess of revenues over expenditures on state stocks and reserves;

f) change in the balances of funds on the accounts for the accounting of federal budget funds;

2) external sources:

a) government loans made in foreign currency by issuing securities on behalf of the Russian Federation;

b) loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation.

13. The process of developing draft budgets

The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balances, on the basis of which the executive authorities develop draft budgets.

The whole process begins with the Budget Message of the President of the Russian Federation, which is sent to the Federal Assembly no later than March of the previous year.

The Government of the Russian Federation is engaged in the design of budgets, and at the local level - the executive bodies of local authorities. The draft budget is prepared by the Ministry of Finance.

For the formation of the draft budget, the Message of the President of the Russian Federation, the forecast of socio-economic development, the forecast of the consolidated financial balance, and the plan for the development of the economic sector in the given territory are used.

In addition, the calculations use information on the current tax legislation, the estimated amount of financial assistance from the budgets of other levels of the budget system of the Russian Federation, the types and amounts of expenditures from one level of the budget system to another, and the standards of financial costs for the provision of state or municipal services.

Budgeting depends on the calculation of important indicators of GDP per capita, inflation.

The development plan for the state or municipal sector of the economy includes:

1) a list and consolidated plan of financial and economic activities of federal government enterprises;

2) a list and a summary plan of the financial and economic activities of state or municipal unitary enterprises;

3) a program for the privatization of state or municipal property and the acquisition of property into state or municipal property;

4) information on the maximum staffing of state or municipal employees and military personnel for the main administrators of budgetary funds.

The Ministry of Finance of the Russian Federation is developing indicative budget indicators for the medium term, a draft federal law on the budget. At the same time, a medium-term forecast of socio-economic development and a forecast of the Consolidated Financial Balance are being prepared.

The formation of the federal budget begins with the selection by the Government of the Russian Federation of a plan-forecast of the functioning of the Russian economy for the next financial year. Based on the chosen plan-forecast, the federal budget expenditures are distributed.

14. Documents accompanying the draft budget

All uncoordinated issues are resolved by an interdepartmental government commission headed by the Minister of Finance.

Documents accompanying the draft budget:

1) preliminary results of the socio-economic development of the Russian Federation for the past period of the current year;

2) forecast of the socio-economic development of the Russian Federation for the next financial year;

3) the main directions of budgetary and tax policy for the next financial year;

4) a plan for the development of the state and municipal sectors of the economy;

5) forecast of the Consolidated Financial Balance for the territory of the Russian Federation for the next financial year;

6) forecast of the consolidated budget of the Russian Federation for the next financial year;

7) basic principles and calculations on the relationship between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation;

8) projects of federal targeted programs and federal programs for the development of regions;

9) draft federal targeted investment program;

10) draft state armament program;

11) a draft program for the privatization of state and municipal enterprises;

12) calculations under the articles of the classification of federal budget revenues, sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation and the federal budget deficit for the next financial year;

13) international treaties of the Russian Federation;

14) draft program of state external borrowings of Russia;

15) a draft program for the provision by the Russian Federation of state loans to foreign states;

16) draft structure of the state external debt of the Russian Federation by types of debt and broken down by individual states;

17) a draft structure of the state internal debt of the Russian Federation and a draft program of internal borrowings;

18) proposals for indexing the minimum amounts of scholarships, allowances and social payments, the salaries of federal civil servants, the monetary allowance of military personnel, as well as proposals for indexing (increasing) the remuneration of employees of public sector organizations;

19) a list of legislative acts, the effect of which is canceled or suspended;

20) calculations of the projected volume of the Stabilization Fund.

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.

16. Stabilization Fund of the Russian Federation

Stabilization Fund of the Russian Federation- this is a part of the federal budget funds, formed due to 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 drops below the base one.

The stabilization fund is formed at the expense of income received from the excess of the price, and income received from the placement of the fund's resources.

In accordance with the RF BC, the additional income of the Stabilization Fund is determined by:

1) the product of the actual revenues to the federal budget of the export customs duty on crude oil in the current month by the ratio of the difference between the export customs duty rate for crude oil in the current month and the estimated rate of the said duty at the base oil price to the export customs duty rate in effect in the current month duties on crude oil;

2) the product of the actual revenues to the federal budget of the tax on the extraction of minerals (oil) in the current month by the ratio of the difference between the current rate of the tax on the extraction of minerals (oil) and the estimated rate of the said tax at the base price of oil to the current one in the current month at the rate of tax on the extraction of minerals (oil).

The balances of federal budget funds at the beginning of the financial year, as well as free balances of federal budget funds required by the Ministry of Finance of the Russian Federation, are credited to the Stabilization Fund.

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 RUB 500 billion.

The Ministry of Finance of the Russian Federation publishes on a monthly basis information on the balance 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.

The funds of the Stabilization Fund are set aside in foreign currency: dollars, euros, British pounds sterling.

The funds are held in the accounts of the Central Bank of the Russian Federation, and the Central Bank pays interest for the use of funds. Replenishment of funds is carried out by acquiring debt obligations of foreign states.

These include debt securities of the governments of Austria, Belgium, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, the United Kingdom and the United States.

17. Budget at the municipal level

The formation of the local budget consists of a list of the expenditure part of the budget, as well as a list of receipts. In case of a deficit, the sources of its coverage are indicated.

In accordance with the legislation on the organization of local self-government in Russia, three levels of municipalities were distinguished:

1) settlements;

2) municipal districts;

3) urban districts.

Each municipality has its own budget. So, municipal districts, when considering the budget, request an estimate of the costs of each settlement.

The budget of the municipal formation (district) and the set of budgets of settlements form the consolidated budget of the municipal district.

The revenue part of the budget consists of revenues from local, federal, regional taxes and fees, gratuitous transfers from the budgets of other levels, receipts from municipal property, part of the profits from municipal enterprises, fines and donations.

Revenues of local budgets are divided into tax and non-tax. Each municipality is permanently assigned its own taxes and fees, other local revenues.

Representative bodies of local self-government have the authority to introduce local taxes and fees and establish rates and benefits for them.

All legal acts related to changes in tax legislation and reflected accordingly in the preparation of the budget must be edited before the budget approval procedure.

The competence of local authorities is the possibility of granting deferrals and installments for the payment of taxes received by local budgets. The main conditions for this are the absence of debt on budgetary loans of the local budget to the budgets of other levels and compliance with the maximum size of the local budget deficit.

The budgets of municipal districts and the budgets of urban districts are subject to payment for the negative impact on the environment according to the standard of 40%.

The budgets of urban districts and municipal districts, federal cities of Moscow and St. Petersburg are subject to transfer fees for the issuance of licenses for the retail sale of alcoholic beverages by local governments (100%).

The budgets of settlements, urban districts, before the delimitation of state ownership of land, receive income from the sale and lease of state-owned land plots (100%).

Other revenues include self-taxation of the population of the municipality.

18. Tax revenues for municipal budgets

Tax revenues for budgets are:

1) for the budgets of settlements:

a) local taxes:

▪ land tax - 100%;

▪ personal property tax -100%;

b) federal taxes:

▪ personal income tax - 10%;

▪ single agricultural tax - 30%;

2) for the budgets of municipal districts:

a) local taxes:

▪ land tax levied in inter-settlement areas - 100%;

▪ personal property tax levied in inter-settlement areas - 100%;

b) federal taxes and fees:

▪ personal income tax - 20%;

▪ single tax on imputed income for certain types of activities - 90%;

▪ single agricultural tax -30%;

▪ state duty - 100%;

3) for the budgets of city districts:

a) local taxes:

▪ land tax - 100%;

▪ personal property tax -100%;

b) federal taxes and fees:

▪ personal income tax - 30%;

▪ single tax on imputed income for certain types of activities - 90%;

▪ single agricultural tax - 60%;

▪ state duty - 100%;

4) other own revenues of local budgets include:

a) income from privatization and sale of municipal property;

b) at least 10% of income from the privatization of state property located on the territory of the municipality and carried out in accordance with the state privatization program;

c) income from the lease of municipal property, including the lease of non-residential premises, and municipal land;

d) payments for the use of subsoil and natural resources, established in accordance with the legislation of the Russian Federation;

e) income from holding municipal money and clothing lotteries;

f) fines to be transferred to local budgets;

g) state duty;

3) at least 50% of the corporate property tax;

4) income tax on individuals engaged in entrepreneurial activities without forming a legal entity.

The calculation of the shares of federal taxes for the municipality is based on the total amount of funds transferred to the subject. Using a certain formula, the federal tax share for each municipality is calculated.

19. Budget expenditures of the municipal level

Municipal expenditure associated with its spending obligations, which include:

1) adoption of regulatory legal acts of local governments on issues of local importance, established by local governments independently and executed at the expense of their own revenues and sources of covering the deficit;

2) adoption of normative legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers. The execution of certain state powers is carried out at the expense of subventions.

When compiling the expenditure part of the budget, local authorities are required to maintain registers of expenditure commitments. This is a set of normative legal acts and agreements providing for the emergence of expenditure obligations to be fulfilled at the expense of the relevant budgets.

Budget expenditures, depending on their economic content, are divided into current and capital expenditures.

Capital expenditure budgets - a part of budget expenditures that ensures innovation and investment activities, including items of expenditure intended for investment in existing or newly created legal entities.

Running costs budgets - part of the budget expenditures, which ensures the current functioning of local governments in the form of subsidies, grants and subventions.

The expenditure part of local budgets includes:

1) expenses associated with resolving issues of local importance;

2) expenses related to the implementation of certain state powers;

3) expenses associated with servicing and repayment of debt on municipal loans;

4) expenses associated with servicing and repayment of municipal debt on loans;

5) appropriations for insurance of municipal employees, objects of municipal property, as well as civil liability and entrepreneurial risk;

6) other expenses.

The classification of expenditures of the municipality is equated to the compilation of the classification according to the federal budget.

20. The process of creating a local budget

Work with the local budget goes through several stages: drafting, reviewing and approving the budget, execution, reporting on the execution of the city budget.

The city administration draws up a project based on the annual resolution of the head of the city administration on the development of a draft city budget and a long-term financial plan. The drafting of the city budget begins six months before the start of the next fiscal year.

The interdepartmental commission is directly involved in the consideration of the budget. The Commission in its activities is guided by the current legislation of the Russian Federation, the legislation of the subject, the Charter of the municipal district and other regulatory legal acts.

Taking into account the decisions of the interdepartmental commission of the city administration on the preparation of the draft budget of the city, the finance committee of the city administration is finalizing the draft budget by October 1 of this year.

Based on the results of consideration, the head of the city administration either approves the city's draft budget, or rejects it and sends it for revision.

After passing the procedure of public hearings, the draft decision on the city budget is submitted by the head of the city administration for approval to the city duma, along with the necessary documents and materials.

Further, the draft decision on the city budget is submitted to the city duma. Simultaneously with the draft budget, the following shall be submitted to the City Duma:

1) a program of municipal internal borrowings provided for the next financial year to cover the budget deficit;

2) assessment of budget losses from the provided tax benefits and preferential use of municipal property;

3) assessment of the expected execution of the budget for the current financial year;

4) a draft forecast plan for the privatization of municipal property;

5) calculation according to the main income classification items;

6) the final document of public hearings on the city's draft budget.

The next stage of the budget process is budget execution. The city administration ensures the execution of the city budget. The city establishes the treasury execution of the budget. The organization of the execution and execution of the budget, the management of the unified account of the city budget and budgetary funds are entrusted to the finance committee of the city administration. The city budget is executed on the basis of the principle of unity of the cash desk and subordination of expenses.

The bank through which the cash execution of the budget will be carried out is selected on a competitive basis.

The execution of the city budget by income occurs as follows:

1) transfer and crediting of income to a single account of the budget;

2) return of excessively paid amounts of income to the budget;

3) accounting for budget revenues and reporting on budget revenues.

The execution of the city's budget for expenses occurs within the limits of the actual availability of funds in the account. In this case, two procedures are observed: authorization and financing.

21. List of documents and materials required for the draft local budget

List of documents and materials for hearing the draft budget:

1) forecast of socio-economic development of the city territory for the next financial year;

2) the main directions of the budgetary and tax policy of the city for the next financial year;

3) forecast of the consolidated financial balance of the city for the next financial year;

4) draft targeted investment program for the next financial year;

5) development plan for the municipal sector of the economy;

6) the draft structure of the municipal internal debt of the city and the program of municipal internal borrowings of the city, provided for the next financial year;

7) assessment of budget losses from the provided tax benefits and preferential use of municipal property;

8) assessment of the expected execution of the budget for the current financial year;

9) a list of municipal programs, the execution and financing of which are expected in the planned year;

10) a list of legislative acts (parts thereof) that cannot be executed due to the lack of funds from the regional and federal budgets transferred in the manner prescribed by law;

11) a list of decisions of the city duma (their parts), the effect of which is canceled or suspended for the next financial year, due to the fact that the city budget does not provide funds for their implementation;

12) program of privatization of municipal property;

13) decisions determining the amount of income from the use of municipal property and land before the delimitation of property rights;

14) perspective financial plan;

15) analysis of the implementation of municipal target programs for the past financial year, as well as a forecast for the current financial year.

22. Reporting on the execution of the city budget

The head of the city administration submits the following reports:

1) report on the implementation of the targeted investment program;

2) report on the implementation of municipal target programs;

3) a report on the implementation of the budget of the municipality in the amount corresponding to the quarterly (monthly) reporting established by the Ministry of Finance of the Russian Federation;

4) an updated budget breakdown of income, expenses and sources of internal financing of the city budget deficit as of the reporting date;

5) an updated list of the departmental structure of budget expenditures as of the reporting date;

6) analysis of the execution of the city budget in terms of income (taking into account the receipts of gratuitous transfers from the regional budget to the city budget), expenses, sources of internal financing;

7) analysis of the execution of expenses carried out at the expense of subventions and subsidies of the regional budget;

8) an analytical note to the analysis of the updated budgetary assignments of the city budget with annexes;

9) a register of orders for the redistribution of the city budget funds allocated to the main manager of the city budget funds;

10) a report on the use of the city administration's reserve fund;

11) information on financing under the section "Housing and communal services";

12) analysis of financing of energy resources from the city budget;

13) reports on the provision and repayment of budget loans and budget credits;

14) an extract from the municipal debt book;

15) information on income received from entrepreneurial and other income-generating activities;

16) information on expenses incurred at the expense of funds received from entrepreneurial and other income-generating activities;

17) forecast of the execution of the city budget in terms of income and expenses;

18) a report on income received from the use of municipal property of the city;

19) analysis of income received from the use of municipal property of the city;

20) quarterly information about the municipal property of the city in figures and facts;

21) information on accounts payable by individual codes of economic classification;

22) other documents.

Consideration and approval of the annual report on the execution of the city budget are carried out by the City Council. It is submitted to it no later than May 1.

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.

24. Intergovernmental relations

The main approaches to the formation of financial relations between the federal budget and the budgets of the constituent entities of the Russian Federation and municipalities are based on the legislative principles of the Budget Code of the Russian Federation (BC RF), resolutions and orders of the Government, as well as on regulatory legal acts of the constituent entities of the Russian Federation, municipalities.

The methods of strengthening budgetary federalism are being improved every year. The reasons for this are the summing up of the past financial year, the forecast of Russia's socio-economic development for the medium term, the annual Address of the President of the Russian Federation to the Federal Government of the Russian Federation, and programs for the development of budgetary federalism in the Russian Federation.

The main task facing the executive bodies is to bring federal legislation into line with the legislation on the delimitation of powers between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

Changes in tax legislation concern the centralization in the federal budget of 6,5% of the corporate income tax rate, the rest, i.e. 17,5%, should be credited to regional budgets. At the same time, regional authorities can independently decide to reduce the income tax rate (but not lower than 13,5%). At the disposal of the central budget remains the enrollment in full of the land tax and revenues from the tax on the extraction of minerals and oil (95% of revenues).

There has been a significant expansion of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments in the formation of expenditures of the corresponding budgets. In accordance with the legislation, the volume and procedure for making payments are determined by the regions and municipalities.

In addition, there have been changes in the direction of improving the financial position of enterprises in the housing and communal sector and transport organizations, and the transparency of financial support for state obligations to provide benefits has increased. As a result, there was an increase in the resource potential of the regions, and revenues to the budget system of the Russian Federation increased.

Law No. 131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation" provided an opportunity for state authorities of constituent entities and local authorities to independently resolve issues of determining the level of remuneration for workers in the public sector in various industries. Local authorities have gained complete independence from the Federal Center to set the timing and rate of increase in this item of expenditure.

An important point in increasing the revenue side of the budget is the monetization of benefits.

Benefits for federal civil servants and employees of law enforcement agencies for free travel on all types of public transport in urban, suburban and local communications have been converted into cash.

25. Intergovernmental transfers

To improve the effectiveness of solving the current problems of territorial budgets, interbudgetary transfers play an important role in terms of funds provided to the budgets of the constituent entities of the Russian Federation and local budgets.

Their intended purpose and composition are formed on the basis of federal budget expenditures, taking into account changes in budget and tax legislation. Transfers are made through the Federal Fund for Financial Support of the Subjects of the Russian Federation, the Regional Development Fund, the Regional and Municipal Finance Reform Fund and the Compensation Fund.

Forms of interbudgetary transfers provided from the federal budget are determined by the Budget Code of the Russian Federation.

These include:

1) 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 returnable and reimbursable basis;

2) subsidies- these are budget funds provided to the budget of another level of the budget system of the Russian Federation on a gratuitous and irrevocable basis. Subsidies are made from the Federal Fund for Financial Support of the Subjects of the Russian Federation. They 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;

3) subvention- these are budget funds provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures. Subventions are deducted from the Federal Compensation Fund;

4) subsidy- these are budget funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses. They 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.

Budget loans from the federal budget are provided for no more than a year. This distinguishes the budget loan from other types of transfers, as it operates on the principles of repayment.

The amount of credit is determined when drafting the federal budget. Each entity has the right to acquire this kind of financial income.

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

As part of the federal budget, a special fund for subsidized deductions to the regions is being formed - the Federal Fund for Financial Support of the Subjects of the Russian Federation. The purpose of creating this Fund was to equalize the budgets of the constituent entities of the Russian Federation.

The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation, subject to approval for the next financial year, is determined by multiplying the volume of the said Fund, subject to approval for the current financial year, by the inflation rate forecast for the next financial year (consumer price index). The volume of financial resources of the fund is approved in the second reading, and the distribution of subsidies takes place in the third.

The total amount of subsidies from the Fund allocated to the subject of the Russian Federation is determined by the formula:

FFPR = U₁ + U₂+ U₃,

where FFSR is the total amount of subsidies from the Fund allocated to a constituent entity of the Russian Federation;

U₁- the amount of subsidies from the Fund allocated to the subject of the Russian Federation at the first stage;

U₂- the amount of subsidies from the Fund allocated to the subject of the Russian Federation at the second stage;

U₃- the volume of subsidies from the Fund allocated to a constituent entity of the Russian Federation in special cases. At the first stage, the level of estimated budgetary security for the distribution of subsidies from the Fund is determined (it should not exceed the level established as the first criterion for equalizing the estimated budgetary security). Determined by the formula: U1 = The degree of reduction of the gap between the estimated budgetary provision of the constituent entities of the Russian Federation from the level established as the first criterion for equalizing the estimated budgetary provision, is taken equal to 85% x The amount of funds required to bring the level of the estimated budgetary provision of the constituent entity of the Russian Federation to the level established as the first criterion for equalizing budgetary provision

At the second stage, the amount of subsidies from the Fund is distributed among the subjects of the Russian Federation, the level of estimated budgetary security of which, taking into account subsidies from the Fund distributed at the first stage, does not exceed the level established as the second criterion for equalizing the estimated budgetary security, and is determined by the formula:

U₂= (the amount of donations from the Fund for the next financial year, excluding the amount of funds defined as additional grants - U₂)хThe amount of funds required to bring the level of estimated budgetary security of a constituent entity of the Russian Federation, taking into account subsidies from the Fund distributed at the first stage, to the level established as the second criterion for equalizing the estimated budgetary security / / The total amount of funds required to bring the level of estimated budgetary security of all subjects of the Russian Federation, taking into account subsidies from the Fund distributed at the first stage, to the level established as the second criterion for equalizing the estimated budgetary sufficiency.

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.

28. Subventions

Subventions - this is a type of transfer that comes from the Federal Compensation Fund to the constituent entities of the Russian Federation and municipalities. The Federal Compensation Fund is formed as part of the federal budget in order to provide subventions for the fulfillment of spending obligations.

Subventions from the Federal Compensation 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 Federal Compensation Fund is approved during the third reading of the law on the federal budget.

Subventions are credited to the budget of the subject of the Russian Federation and are spent in accordance with the adopted regulatory legal acts of the Government of the Russian Federation. And the subventions provided for the fulfillment of certain expenditure obligations of municipalities are spent in accordance with the regulatory legal acts of the Government of the Russian Federation, the regulatory legal acts of the constituent entities of the Russian Federation. Subventions to municipalities are transported through a regional compensation fund specially created as part of the subject.

Subventions from the Federal Compensation Fund are distributed among all constituent entities of the Russian Federation in proportion to the population, consumers of 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.

Until August 1 of the current financial year, the Ministry of Finance of the Russian Federation sends the methodology for distributing subventions from the Federal Compensation Fund to the executive bodies of state power of the constituent entities of the Russian Federation. Until October 1 of the current financial year, the data are reconciled (together with the executive bodies of state power of the subjects). After this date, changes to the initial data for calculating the distribution of subventions from the Federal Compensation Fund for the next financial year are not allowed.

In 2007, it is planned to allocate subventions from the Compensation Fund for the following purposes:

1) distribution of subventions to the budgets of the constituent entities to increase the monetary allowance for employees and wages for employees of the territorial divisions of the State Fire Service, maintained at the expense of the budgets of the constituent entities of the Russian Federation. In total, 4 thousand rubles were allocated;

2) distribution of subventions to the budgets of the constituent entities of the Russian Federation for the implementation of powers in the field of organization, regulation and protection of aquatic biological resources for 2007. The total amount of subventions allocated to the constituent entities is 46 thousand rubles;

3) distribution of subventions to the budgets of the constituent entities of the Russian Federation to provide subventions to the budgets of closed administrative-territorial formations, subventions for the resettlement of citizens and the development of social and engineering infrastructure to the budgets of closed administrative-territorial formations for 2007.

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.

30. Standard for contributions to the budgets of settlements

The peculiarity of regional interbudgetary transfers is as follows. When compiling and approving the budget of a constituent entity of the Russian Federation, subsidies from the regional fund for financial support of settlements can be completely or partially replaced by additional standards for deductions to the budgets of settlements from personal income tax.

Norm of deductions to the budgets of settlements is calculated as the ratio of the estimated amount of subsidies (part of the estimated amount of subsidies) to a settlement from the regional fund for financial support of settlements to the amount of personal income tax predicted in accordance with a unified methodology to be credited to the consolidated budget of the subject:

where H is an additional standard for deductions to the budgets of settlements; V subsidies - the estimated amount of subsidies; Personal income tax forecast - the amount of personal income tax to be credited to the consolidated budget of the subject. If the funds received as a result of the calculation of the additional standard exceed the established amount of the estimated subsidy, they are not subject to withdrawal to the higher budget.

In the future, with the subsequent distribution of financial assistance to local budgets, these funds are not taken into account.

If the funds received as a result of calculating the additional standard are lower than the estimated subsidy, they are not subject to recovery from the financial support fund for settlements. In the future, with the subsequent distribution of financial assistance to local budgets, these funds are not taken into account.

Standards for deductions to the budgets of settlements from certain federal and (or) regional taxes and fees, taxes provided for by special tax regimes, uniform for all settlements of a constituent entity of the Russian Federation, are subject to transfer in accordance with the Budget Code of the Russian Federation and legislation on taxes and fees to the budget of a constituent entity of the Russian Federation.

31. Determining the level of budgetary security

In accordance with the Budget Code of the Russian Federation, the level of estimated budgetary security of municipal districts (urban districts) is defined as 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 per inhabitant.

When determining indicators, the following factors should be taken into account:

1) the level of development and structure of the economy;

2) tax base;

3) population structure;

4) socio-economic, climatic, geographical and other factors affecting the cost of providing public services.

When redistributing financial resources through the financial support fund for municipal districts, the equality of municipalities should be taken into account.

The level of estimated budgetary security of a municipal district (urban district), taking into account subsidies, cannot exceed the level of estimated budgetary security, taking into account the corresponding subsidies, of another municipal district (urban district), which before the distribution of these subsidies had a higher level of estimated budgetary security.

When compiling and approving the budget of a constituent entity of the Russian Federation, subsidies from the fund can be replaced by additional standards for deductions to the budgets of municipal districts (urban districts) from personal income tax (PIT).

The ratio is calculated as the ratio of the estimated amount of subsidies to a municipal district (urban district) to the projected volume of tax revenues from personal income tax to be credited to the budgets of all levels of the budget system of the Russian Federation for the territory of the corresponding municipal district (urban district).

Funds received by a municipal district (urban district) under an additional standard of deductions from personal income tax in excess of the amount of the estimated subsidy are not subject to withdrawal to the budget of a constituent entity of the Russian Federation.

Losses of the budget of a municipal district (urban district) in connection with the receipt of funds under an additional standard of deductions from personal income tax in an amount lower than the estimated subsidy are not subject to compensation from the budget of a constituent entity of the Russian Federation.

32. Local transfers

There is a consideration of such forms of interbudgetary transfers provided from local budgets as:

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 of municipal debt to federal state authorities or state authorities;

5) other gratuitous and irrevocable transfers.

The procedure for providing financial assistance from the budgets of municipal districts to the budgets of settlements

Financial assistance from the budget of a municipal district to the budgets of settlements that are part of a given municipal district may be provided in the form of grants from the district fund for financial support of settlements and other grants and subsidies.

In order to further equalize the financial capabilities of local self-government bodies of settlements in relation to subsidies from the regional fund for financial support of settlements in exercising 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.

Subsidies from the regional fund for financial support of settlements are provided to settlements, the estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security of settlements.

The estimated budgetary security of settlements is determined by the ratio of tax revenues per inhabitant that can be received by the budget of the settlement based on the tax base (tax potential), and a similar indicator on average for the settlements of a given municipal district, taking into account differences in the structure of the population, socio-economic, climatic, geographic and other objective factors and conditions affecting the cost of providing municipal services per capita.

The procedure for providing subventions from local budgets to the budget of a constituent entity of the Russian Federation

It may be envisaged to transfer subventions to the budget of a constituent entity of the Russian Federation from the budgets of settlements or municipal districts (urban districts) in which, in the reporting year, the estimated tax revenues of local budgets exceeded the level established by the law of the constituent entity of the Russian Federation.

Subventions from the budgets of settlements, transferred to the budget of the subject, are credited to the regional fund for financial support of settlements.

33. Features of the budget of the Union State

In modern conditions, in order to prevent the development of a unipolar world, confederations are being formed. Sovereign states are formed within the confederation. Thus, the European Union was formed on the basis of 27 states. As in any other state, the functioning of the Confederation is supported by the financial side. The revenues of the confederate budget consist of deductions from members of the union. The decision to spend these funds is taken jointly by all participating countries.

Since 2007, a long-term budget (until 2013) has been adopted.

The European Parliament voted to adopt the EU's long-term budget for 2007-2013. The total amount included in the long-term spending plan will be €864,4 billion. On the spending side, it was decided to increase the emergency fund to deal with natural disasters and emergencies by €1,5 billion and add €500 million for pensions for EU citizens. The spending will go towards replenishing the reserves of the European Investment Bank. The allocated money will provide assistance to small and medium-sized enterprises. The majority of the budget, €56,3 billion, covers the agricultural sector.

Spending on research and innovation and on the Galileo Foundation (satellite navigation) has been increased. Spending on assistance to poor regions, education, vocational training, innovation, research and development, and other measures aimed at accelerating economic growth is set at €54,9 billion, up 15,4% on 2006 levels.

It implies the allocation of 481 million euros to combat tax evasion. In the previous budget, only €224 million was allocated to combat tax evasion.

There are all the prerequisites for the creation of the Union State between the Russian Federation and the Belarusian Republic. Russian-Belarusian relations are enshrined in the Treaty on the Union of Belarus and Russia dated April 2.04.1997, 23.05.1997, the Charter of the Union of Belarus and Russia dated May 8.12.1999, XNUMX, the Agreement between the Russian Federation and the Republic of Belarus on the creation of equal conditions for business entities, the Treaty on the establishment of the Union State Belarus and Russia dated December XNUMX, XNUMX

A necessary condition for the merger of the two states is the convergence of socio-economic indicators, such as:

1) GDP per capita;

2) inflation rates;

3) the rate of devaluation of the exchange rates of the Russian and Belarusian rubles;

4) refinancing rates for term deposits and loans;

5) tax burden on the economy;

6) state budget deficit and public debt (external and internal);

7) trade balance;

8) the standard of living of the population.

34. Main directions in the field of formation of the Union State

The main directions in the field of formation of the Union State are the following.

1. Accelerating economic transformation.

2. Expansion of trade and economic relations.

3. Development of interregional relations.

Cooperation between Russia and Belarus is carried out at the level of regional authorities and at the level of business entities. About 70 regions of the Russian Federation have contractual relations on cooperation with the regions of the Republic of Belarus.

Moscow is a strategic partner of the Brest region.

The interregional relations of the Brest and Kaliningrad regions are growing. We are talking about the creation of joint ventures in the textile, furniture, pharmaceutical, wood-chemical, and fish industries.

Much attention in the development of external relations with the regions of Russia is paid to the establishment of commercial relations, the joint holding of exhibitions, fairs, the efficient use of natural resources and labor potential, joint activities in the construction of social and cultural facilities, and the reconstruction of residential buildings.

4. Bringing the legislation of friendly countries to the parameters of international law for the balanced development of the Union State.

5. Carrying out coordinated budgetary, tax, monetary and other types of policy.

In any state, and even more so in the Union, an important role is assigned to interstate programs.

Recently, programs of industrial and military-technical cooperation have been recognized as priority programs on the path to unification.

Most of the program implementation costs are spent on ensuring the security of the state border of the Union State (70%).

The implementation of joint scientific, technical and production programs made it possible to additionally create more than 10 thousand jobs in Russia and Belarus.

6. Development of foreign trade infrastructure.

One of the directions for solving the problem of the negative balance of foreign trade turnover is the further development of the export of services. To this end, it is necessary to expand the network of border services and service points on the main transport routes of the country, provide conditions for the transit of Belarusian goods through the territory of neighboring states using ports and other infrastructure, create a favorable investment climate to attract domestic and foreign capital to the service sector.

7. Development of commodity, commodity, financial and labor markets, their integration and strengthening.

8. Introduction of reasonable tariffs for Russian fuel.

9. Ensuring the balance of national budgets, increasing the financial content of the union budget, increasing the efficiency of spending budget funds.

35. Budget classification of the Union State

Allocate the following classification of budget expenditures.

1. The functional classification of expenditures of the budget of the Union State is a grouping of expenditures of the budget of the Union State and reflects the direction of budgetary funds for the implementation of the main functions of the Union State.

The functional classification is divided into several levels: sections, subsections, target articles, types.

Functional classification of expenditures of the Union State budget: bodies of the Union State, functioning of the Supreme State Council of the Union State, functioning of the legislative (representative) bodies of the Union State, functioning of the executive bodies of the Union State, international activities, international cooperation, implementation of interstate agreements within the framework of the Union State, international cultural, scientific and information communications, military-technical cooperation, provision of mobilization and non-military training, ensuring the activities of industries for military-technical cooperation of the Union State, law enforcement and security of the Union State, internal affairs bodies, state security bodies, border service bodies, customs authorities, other expenses in the field of law enforcement and security of the Union State, assistance to scientific and technical scientific progress, fundamental research, development of promising technologies and priority areas of scientific and technological progress, industry, energy and construction, fuel and energy complex, defense industry conversion, other industries, construction, architecture, standardization and metrology, reproduction of the material and raw material base, agriculture and fishing, harvesting, processing and storage of agricultural products, protection of the environment and natural resources, water, forest resources, protection of flora and fauna, hydrometeorology, cartography and geodesy, other expenses in the field of the environment and natural resources, transport , communications and informatics, road transport, rail transport, air transport, water transport, other modes of transport, communications, informatics (information support), prevention and elimination of consequences of emergencies and natural disasters ii, joint activities to overcome the consequences of the Chernobyl disaster, other measures to prevent and eliminate the consequences of emergency situations, civil defense, education, other expenses not included in other subsections.

2. The economic classification of budget expenditures of the Union State is a grouping of budget expenditures according to their economic content

The economic classification of expenses is divided into groups, subgroups, articles, sub-items, element of expenses.

3. Departmental classification of expenditures of the budget of the Union State, reflecting the distribution of budgetary appropriations among the departments of the Union State.

36. State control in Russia. The history of development

The date of creation of state financial control in Russia is considered to be 1656. In order to improve the efficiency of financial management, the Accounts Order was established under the supervision of the Imperial Duma. This department supervised the conduct of state revenues and expenditures.

The Counting Order considered state finances according to the books of other central Orders and land institutions, turned to them with requests for the execution of appropriations given by officials, ambassadors, regimental governors, called zemstvo kissers from the cities to report with their income and expense books.

Under Peter I, the Senate became the highest financial institution in Russia, the Boards were formed, replacing the managerial functions of the previously existing Orders.

Later, the Revision Board became the controlling institution of Russia. She was in charge of the accounts of all government revenues and expenditures, and she also exposed abuses in the collection of revenues and the use of expenditures. Under Catherine I, the Supreme Privy Council became a financial institution, while control functions were retained by the Senate and the Revision Board.

In the era of Catherine II, there was a merger of the Revision Board and the Board of Chambers as part of the provincial treasury chambers. As a result of the reform of the state structure, control in the provinces of Russia was decentralized.

The Ministry of Finance was established on September 8, 1802. The Department of the State Treasury functioned as part of the ministry, which was divided into administrative and accounting parts. Alexander I in 1810 established the Main Directorate for the Audit of State Accounts.

Nicholas I established a special political control, different from the state.

Alexander III adopted a new law on state control. During the revolution, the All-Russian Central Executive Committee approved the Regulations on workers' control. The revival of control in the state took place in 1994-1995. thanks to the formation of the Chamber of Control and Accounts in Moscow and the Accounts Chamber of the Russian Federation.

In modern conditions, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law of January 11.01.1995, 4 (No. XNUMX-FZ) "On the Accounts Chamber of the Russian Federation". The main task of this body is the examination of draft laws and other normative legal acts on the problems of budgetary and financial policy and the improvement of the budgetary process in Russia.

37. Accounts Chamber

Chamber of Accounts is a permanent body of state financial control formed by the Federal Assembly of the Russian Federation and accountable to it. The competence of the Accounts Chamber includes control over the execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds. The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity.

A discrepancy is displayed in the execution of the assignment of budgetary funds and the volume allocated. When designing the federal budget and the budgets of off-budget funds, the validity of income and expenses is assessed. After the completion of the completed main financial plan, an analysis of the expenditure of funds is carried out and their effectiveness is calculated. Much attention is paid to control over the use of state property.

In the process of developing draft laws and regulations affecting the expenditure side of the budget, their financial expertise is carried out.

Based on the results of budget execution, a report is being prepared, which will subsequently be submitted to the Federation Council and the State Duma of the Russian Federation.

In general, the following groups of activities of the Accounts Chamber can be presented:

1) control and revision. The implementation of this function takes place on the basis of control over the execution of the budget already in the reporting year. The auditors of the Accounts Chamber carry out a set of audits on the items of the federal budget and the budgets of extra-budgetary funds;

2) expert-analytical. This group is represented by conducting expert reviews on the subject of budgets and finances of Russia of various projects (budget, laws, targeted federal programs, international treaties). This also includes the analysis of all violations in the system of drawing up, consideration, approval, and execution of the budget. The results of the analytics are submitted for consideration to the Federation Council and the State Duma. Together with the received report, proposals can be submitted to prevent and correct deficiencies;

3) information. In terms of financial relationships, government authorities may have questions. The Accounts Chamber on a quarterly basis, in accordance with the established form, submits to the Federal Assembly of the Russian Federation an operational report on the implementation of the federal budget, which provides actual data on the formation of income and expenses incurred in comparison with the indicators approved by the federal law on the federal budget for the current year for the past period, quarter. The form of the report is approved by the State Duma in agreement with the Federation Council.

38. Interaction of the Accounts Chamber with other control bodies of the Russian Federation

Control bodies of the President of the Russian Federation and the Government of the Russian Federation, the Federal Security Service of the Russian Federation, the Foreign Intelligence Service of the Russian Federation, law enforcement agencies, control bodies of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, tax authorities and others state control bodies, internal control bodies are obliged to assist the activities of the Accounts Chamber, provide information on the results of audits and inspections at its request.

When carrying out control and auditing activities within its competence, the Accounts Chamber has the right to involve state control bodies and their representatives, as well as on a contractual basis - non-state audit services, individual specialists.

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber cannot be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly of the Russian Federation that appointed them to the position in the Accounts Chamber.

An inspector of the Accounts Chamber in the performance of his official duties cannot be held criminally liable without the consent of the Collegium of the Accounts Chamber.

The activities of the Accounts Chamber cannot be suspended due to the dissolution of the State Duma.

Funds for the maintenance of the Accounts Chamber are provided for in the federal budget as a separate line.

The official salaries of inspectors of the Accounts Chamber are set at 20% higher than the corresponding salaries of employees of the Office of the Government of the Russian Federation.

The Accounts Chamber maintains relations with the accounting and control chambers and parliamentary oversight bodies of foreign states and their international associations, concludes cooperation agreements with them.

The Accounts Chamber regularly provides information about its activities to the media, publishes a monthly bulletin.

The annual report on the work of the Accounts Chamber is submitted to the Federation Council and the State Duma and is subject to mandatory publication.

Materials based on the results of inspections related to the preservation of state secrets are presented to the chambers of the Federal Assembly of the Russian Federation at closed meetings.

Positive changes envisaged by the draft law were noted related to the creation of a legal framework for the implementation of medium-term budget planning at all levels of the budget system, streamlining the budget process in terms of drawing up, reviewing and approving budgets of the budget system.

39. Goals and main tasks of municipal financial control

The purpose of municipal financial control is to identify deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending money and material resources, providing grounds for taking corrective measures, in some cases - to bring the perpetrators to justice, obtain compensation for the damage caused, and take measures to prevent or reduce such violations in the future.

The main tasks of municipal financial control are:

1) control over the completeness and timeliness of the formation and execution of the city's budget for income and expenses, the reliability of financial statements;

2) control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of municipal financial resources, compliance with financial discipline;

3) control over the economic feasibility, lawful, targeted and efficient use of municipal financial and material resources, including municipal property, privatization of municipal property;

4) control over the provision and use of tax benefits, credit and borrowed funds attracted under the guarantees of the city, as well as other forms of municipal support;

5) control over the observance by the recipients of budget loans, budget investments and municipal guarantees of the conditions for the allocation, receipt, intended use and return of budget funds;

6) control over the state of municipal internal debt;

7) control of normative legal acts of local self-government bodies affecting the income and expenses of the city budget, related to the management and disposal of other types of municipal property;

8) control over the completeness and timeliness of the implementation of measures to eliminate the identified violations, the implementation of decisions taken by local governments based on the results of audits and inspections.

Control over the efficiency of spending, use of municipal funds and property is aimed at checking how efficiently and economically local governments and recipients of municipal funds spend, use municipal funds and property received to perform the assigned functions and tasks. The subjects of such control are also the administrative and organizational systems of local governments and recipients of municipal funds.

40. Basic principles of municipal financial control

Basic principles implementation of municipal financial control: legality, independence, objectivity, responsibility, publicity, consistency.

The principle of legality means the steady and exact observance of the norms and rules established by the legislation, legal acts of local self-government by all subjects of municipal financial control.

The principle of independence means that the subjects of municipal financial control are independent in terms of the implementation of control activities from state authorities, local governments and their officials, political and other public organizations. Impact and influence on them in order to change the formulated opinions and conclusions based on the results of control activities are not allowed.

The principle of objectivity means that municipal financial control is carried out using official documentary data and data documented during control activities in the manner prescribed by law and legal acts of local self-government, by applying methods that provide comprehensive and reliable information.

The principle of responsibility means that measures of legal responsibility are applied to the offenders of financial legislation. Release from legal liability of a person who has committed a financial offense is allowed on the grounds provided for by law and in the manner prescribed by law. Concealment of financial violations is not allowed. Employees exercising control are liable for illegal actions committed by them in the field of financial control in accordance with the law.

The principle of publicity means openness and accessibility for society and the media of information about the results of control (control and audit and expert and analytical) activities within the framework of municipal financial control, subject to the preservation of state, commercial and other secrets protected by law.

The principle of consistency means the unity of the legal foundations of control activities carried out within the framework of municipal financial control, the organization of interaction between subjects of municipal financial control.

41. Forms, subjects and objects of municipal financial control

Forms of municipal financial control are:

1) preliminary financial control- control in the process of considering draft city budgets, regulatory legal acts on budgetary, financial and property issues, exercising control until expenses are incurred;

2) current financial control- control over the receipt of income and expenditure of city budget funds, including funds from the use of municipal property, the movement of municipal property, the use of funds raised (credits, loans, guarantees) and the servicing of municipal debt immediately at the time of expenditure after confirmation of monetary obligations;

3) subsequent financial control- control exercised by the bodies of municipal financial control following the results of business transactions with the funds of the city budget, including funds from the use of municipal property, and municipal property by legal entities and individuals.

Distinguish between internal and external control. Internal municipal financial control is carried out within the framework of the executive and administrative body - the city administration. The subjects of internal control are the head of the city administration, the finance committee, chief administrators, administrators of budgetary funds, their divisions and officials in accordance with their competence.

The subjects of external control are also the mechanisms for the implementation of internal control, the system of organization and management, aimed at improving the efficiency of the use of municipal resources (money and property).

Both external and internal control can be carried out with the involvement of specialized organizations and persons: experts, auditors, etc.

The objects of municipal financial control are the main managers, managers and recipients of the city budget funds, municipal enterprises, institutions and organizations, shares in the authorized capital of which are in municipal ownership, other participants in the budget process in the city, commercial and non-profit organizations, regardless of the type of activity, organizational - legal forms and forms of ownership, if they acquire and (or) exercise property and personal non-property rights and obligations on behalf of the city.

42. Methods for the implementation of municipal financial control

Methods of municipal financial control are understood as ways, ways, methods of achieving the goals of financial control. The methods of municipal financial control are verification, revision, audit, examination, control measurement, analysis, examination, etc.

Comprehensive audit (verification) of financial and economic (executive and administrative) activities in the field of municipal finance - a system of control actions for documentary and factual verification of the legality and validity, effectiveness and purposeful nature of operations performed by a controlled organization, the correctness of their reflection in accounting and reporting, and as well as the legality of the actions of the head and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and regulations, are responsible for their implementation.

Revision (verification) of financial and economic (executive and administrative) activities in the field of municipal finance is a single control action or study of the state of affairs in a certain area of financial, economic or executive and administrative activities of the audited organization.

Audit - analysis of the reliability of financial statements, the reality and completeness of budget projections, the activities of bodies executing the budget, the financial activities of subjects of the departmental structure of expenses for the execution of the city budget in order to determine compliance with the requirements of legislative and other legal acts, prescribed conditions and established rules, as well as in order to development of proposals for the improvement of this activity.

Analysis - study of the subject of control by its practical division into components according to signs, properties to study the causes and consequences of the identified deviations and violations in the process of generating income and spending budget funds and using municipal property.

Examination - familiarization with the state of a certain direction or issue of the financial and economic or executive and administrative activities of the controlled organization.

Control measurement - verification of the authenticity of drawing up acts for putting objects into operation after the completion of their construction or major repairs, the safety of inventory items.

Экспертиза - a competent study of any issues that requires special knowledge and the presentation of a reasoned opinion.

43. Powers of municipal financial control bodies during control measures

In accordance with the goals and main tasks of municipal financial control, the subjects of municipal financial control, within their competence, have the following powers:

1) check the constituent, registration, planning, reporting, accounting and other documents in order to establish the legality and correctness of the operations performed;

2) check the actual compliance of the transactions performed with the data of the primary documents, including the facts of receipt and issuance of the funds and material assets indicated in them, the actually performed work;

3) conduct full and partial inventories of monetary and inventory assets, seal, if necessary, cash desks and cash rooms, material warehouses, storerooms, archives, inspect office and production premises, territory, equipment, buildings;

4) to carry out counter checks of the receipt and expenditure of funds from the city budget, income from property owned by the municipality;

5) organize the procedure for actual control over the availability and movement of material assets and funds, the correctness of the formation of costs, the completeness of posting products, the reliability of the volume of work performed and services rendered;

6) involve, in the prescribed manner, if necessary, specialists from other organizations in carrying out control activities;

7) check the accuracy of the reflection of the operations performed in accounting and reporting;

8) check the use and safety of budgetary funds, income from property owned by the municipality;

9) receive written explanations from officials and necessary certificates, copies of documents on issues arising during the conduct of control measures;

10) receive from credit institutions information on operations with budgetary funds of the city;

11) check, if necessary, the organization and state of internal (departmental) control;

12) exercise control over the implementation of instructions and decisions taken as a result of audits (audits);

13) in accordance with the established procedure, make proposals on improving the system of financial control, reviewing existing regulations;

14) send, in accordance with the procedure established by this decision, materials of inspections to law enforcement agencies.

44. Measures applied in case of violation of budget legislation

Violations of budget legislation in the formation, execution of the city budget, preparation of financial statements entail the application of measures provided for by budget legislation.

The preparation of materials for the application of coercive measures and bringing managers to the types of responsibility provided for by law is carried out by bodies or officials exercising municipal financial control and establishing violations of budget legislation.

Violations of budget legislation in the execution of the city budget entail the application of such measures as:

1) write-off in an indisputable manner of the city budget funds used not for their intended purpose;

2) write-off in an indisputable manner of the city budget funds subject to return, the term for the return of which to the city budget has expired;

3) writing off in an indisputable manner the amount of interest (fee) for the use of city budget funds provided on a reimbursable basis, the payment deadline for which has come;

4) collecting in an indisputable manner a penalty for the untimely return of city budget funds provided on a reimbursable basis, untimely transfer of interest (fee) for the use of city budget funds provided on a reimbursable basis;

5) collection in an indisputable manner of penalties from credit institutions for late execution of payment documents for the transfer of funds to be credited to the city budget (except for cases arising in accordance with the tax legislation of the Russian Federation), and city budget funds to be credited to the accounts of recipients of budget funds cities;

6) blocking budget expenditures;

7) issuing a warning to the heads of structural divisions of the city administration and recipients of city budget funds about improper execution of the budget process.

For misuse of budgetary funds and other violations of budgetary legislation, the heads (officials) of the main managers, managers and recipients of city budget funds are subject to disciplinary, financial liability in accordance with the current legislation of the Russian Federation.

The application of the above measures is carried out on the basis of the order of the head of the body executing the city budget - the chairman of the finance committee of the city administration or his deputy (in accordance with their authority).

45. State off-budget fund

The date of creation of off-budget social funds was adopted on October 10, 1991, when the Law "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" was adopted. For the first time, according to this law, pensions and medical care were allocated from the Soviet Union budget to separate state funds. Subsequently, the Law was abolished, and the funds continue to function on the basis of the Budget Code, adopted on July 31, 1998, and other regulatory legal acts.

The Fund is a non-profit unit that accumulates financial resources and redistributes them for social, charitable, cultural, educational or other socially useful purposes. State funds are managed by federal and regional authorities and are intended to exercise the rights of citizens to social security in old age, social security in case of illness, disability, in case of loss of a breadwinner, the birth and upbringing of children, material security in case of unemployment, to receive free medical care. These rights are enshrined in the Constitution of the Russian Federation.

At present, there are three non-budgetary funds: a pension fund, a social insurance fund, and a mandatory medical insurance fund. Until 2001, there was an employment fund, where employers' contributions were accumulated. The funds of the fund were redistributed to provide support in the field of employment. Now the financing of programs aimed at developing employment is provided by the federal budget.

The specificity of off-budget funds is the consolidation of sources of income and their strictly targeted use. State funds are considered to be relatively independent financial and credit institutions. They use the funds received for purposes regulated by the state. It is the state that determines the size and structure of insurance social payments.

Funds are formed at the expense of the unified social tax (UST). UST is included in the cost of products, works, services, is calculated from the amount of wages and is subject to monthly deductions.

Each off-budget fund has its own budget, which is filled from legally fixed sources of income and distributed to strictly defined areas.

Draft budgets of state non-budgetary funds are compiled independently, then submitted to the legislative bodies for consideration. Accompanying materials and documents are accepted simultaneously with the project.

46. Pension Fund of the Russian Federation

Pension Fund of the Russian Federation (PF RF) is the largest of the non-budgetary social funds. In terms of financial resources, it ranks second after the Federal Fund. The Pension Fund of the Russian Federation was formed during the collapse of the USSR.

According to clause 1 of the Regulations on the Pension Fund of the Russian Federation, the Pension Fund of the Russian Federation is an independent financial and credit institution and was established for the purpose of state management of the finances of pension provision in the Russian Federation. In addition, the Pension Fund is recognized as a state institution carrying out pension insurance activities. Fund resources are in federal ownership.

According to the legislation, the FIU provides:

1) targeted collection and accumulation of insurance premiums;

2) capitalization of PFR funds, as well as attraction of voluntary contributions to it;

3) control over the receipt of insurance premiums by the PFR;

4) organization and maintenance of personalized records of insured persons;

5) interstate and international cooperation of the Russian Federation on issues of pensions and benefits.

PFR funds are used to pay state pensions for old age, for long service, for the loss of a breadwinner, disability pensions, military personnel, material assistance to the elderly, allowances for children under 1,5 years old, allowances for single mothers, pensions for victims of the Chernobyl accident.

Payments of state pensions and allowances occupy a huge proportion of the fund's expenditures. Pensions for military personnel, social benefits for burial, expenses for raising pensions for participants in the Great Patriotic War are reimbursed from the federal budget. In addition, the federal budget reimburses the payment of insurance premiums for the period of caring for a child up to 1,5 years, the period of military service. At the same time, the corresponding non-insurance periods will be included in the insurance period of such persons.

The amount of federal budget funds allocated for compensation to the Pension Fund of the Russian Federation for each insured person is included in the estimated pension capital of the insured person, from which the insurance part of the labor pension is calculated. The amount of compensation for each insured person is determined as follows. The amount of budget funds for reimbursement is divided by the projected period of payment of labor pension (on average, it is 18 years). This amount goes to the budget of the Pension Fund on a monthly basis. Expenses associated with the reimbursement of non-insurance periods are fixed by laws on the federal budget for the financial year.

47. Functions of the Federal Service for Financial Markets

Federal Service for Financial Markets performs the following functions:

1) control over compliance by the subjects of relations on the formation and investment of pension savings;

2) adopts, within its competence, regulatory legal acts on the issues of regulation, control and supervision in the field of formation and investment of pension savings;

3) holds tenders for the selection of a specialized depository for concluding an agreement with the Pension Fund of the Russian Federation on the provision of services of a specialized depository;

4) holds tenders for the selection of management companies for concluding trust management agreements with them;

5) send, within its competence, to the subjects of relations on the formation and investment of pension savings, requests for information related to their activities on the formation and investment of pension savings;

6) applies within its competence on issues of conducting inspections of subjects and participants in relations for the formation and investment of pension savings funds to federal executive authorities;

7) issues, within its competence, instructions to the subjects of relations on the formation and investment of pension savings on the elimination of violations of the legislation on the formation and investment of pension savings;

8) considers the reports of the Pension Fund of the Russian Federation on the receipt of insurance premiums for financing the funded part of the labor pension and the direction of investment of pension savings;

9) considers audit reports on the reporting of the subjects of relations on the formation and investment of pension savings;

10) establishes, within its competence and in agreement with the federal executive body, whose competence includes regulation of the activities of the relevant subjects of relations, supervision and control over it, the procedure, forms and deadlines for reporting the subjects of relations on the formation and investment of pension savings, unless otherwise not provided for by law;

11) publish annually in the mass media reports on pension savings and financial results of their investment, as well as audit reports;

12) apply to the court with claims to protect the rights and legitimate interests of the owner of pension savings funds, to eliminate the consequences of violations of the legislation of the Russian Federation and to compensate for harm caused by the subjects of relations on the formation and investment of pension savings funds as a result of violations of the law.

In addition to state control by the financial service, public control has been established.

Public control over the formation and investment of pension savings is carried out by the Public Council.

48. Fund for non-state pension provision

The activities of the fund for non-state pension provision of the fund participants are carried out on a voluntary basis and include the accumulation of pension contributions, the placement and organization of the placement of pension reserves, accounting for the fund's pension obligations, the assignment and payment of non-state pensions to the fund participants.

The Fund is endowed with functions determined by the charter.

The main responsibilities of non-state funds should include:

1) planning their activities in accordance with Russian legislation on the pension system;

2) mandatory familiarization of depositors, participants and insured persons with the rules of the fund, enshrined in the charter of this non-profit organization;

3) carrying out its activities on the principles of transparency: keeping open records of its obligations to contributors in the form of maintaining pension accounts for non-state pension provision and pension accounts for the funded part of labor pensions;

4) accounting for reserves of all pension accumulations;

5) providing once a year to contributors, participants and insured persons information on the status of their personalized pension accounts. This duty is linked to the principle of transparency;

6) payment of non-state pensions or redemption amounts in accordance with the terms of the concluded pension agreement between the Fund and contributors;

7) carrying out, on behalf of the investor or participant, transfers of redemption amounts to another fund in accordance with the terms of the pension agreement. An important point in the work of a non-state pension fund is the coordination of decisions together with the insured person.

In order to ensure its obligations, the fund creates an insurance reserve, which is established by the authorized body of the federal level.

According to the provisions of the Law "On Non-State Pension Funds", the placement of pension reserves and the investment of pension savings are based on the following principles:

1) ensuring the safety of these funds;

2) ensuring profitability, diversification and liquidity of investment portfolios;

3) determining an investment strategy based on objective criteria that can be quantified;

4) accounting for the reliability of securities;

5) information openness of the process of placing pension reserves and investing pension savings for the fund, its depositors, participants and insured persons;

6) transparency of the process of placing pension reserves and investing pension savings for state, public supervision and control bodies, a specialized depository, and accountability to them;

7) professional management of the investment process of property intended to ensure statutory activities.

49. Social Insurance Fund

Social insurance fund is a specialized financial and credit institution under the Government. It was formed by Presidential Decree No. 7 of August 1992, 822 "On the Social Insurance Fund in the Russian Federation" and operates on the basis of Government Decree No. 12.02.1994 of February 101, XNUMX.

The funds of the Fund are state property. The budget of the Fund is approved by the Government of the Russian Federation, the report on its execution is also considered and approved by this body.

To fulfill social security obligations, the FSS collects funds from: insurance premiums of business entities, regardless of ownership, insurance premiums from citizens, income from investing the Fund's funds in government securities and bank deposits, voluntary contributions from citizens and legal entities, revenues from the federal budget for spending funds for certain cases (for example, for payments to victims of the Chernobyl nuclear power plant), other income.

The FSS has the following tasks:

1) provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, for women registered in the early stages of pregnancy, at the birth of a child, for caring for a child up to the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of the guaranteed list funeral services, health resort services for employees and their children;

2) participation in the development and implementation of state programs for the protection of the health of workers, measures to improve social insurance;

3) implementation of measures to ensure the financial stability of the Fund;

4) development, together with the Ministry of Labor and Social Development of the Russian Federation and the Ministry of Finance of the Russian Federation, proposals on the size of the rate of insurance premiums for state social insurance;

5) organization of work on training and advanced training of specialists for the state social insurance system, explanatory work among insurers and the population on social insurance issues;

6) cooperation with similar funds of other states and international organizations on social insurance issues.

50. The structure of the financial system

At first, there was one link in the structure of the financial system - the state budget. At present, there are five links in the financial system in Russia: the state budget, off-budget special funds, state credit, insurance and property funds, and enterprise finance.

It is also necessary to distinguish between decentralized and centralized finance. So, for example, the finances of enterprises and property funds are classified as decentralized finance, while the rest of the links are centralized.

The differentiation of the financial system is due to the tasks performed by it, as well as the methods of accumulation and functioning of monetary funds. Centralized finance plays the most important role. With their help, the country's government sets the direction of economic development, the main course of investment, and the pace of development of the national economy.

The state budget Russia consists of three levels. This is typical of a federal state. There is a state budget, budgets of subjects of the Federation and local budgets.

Extra-budgetary funds are funds that are mainly in the hands of state organizations:

1) the Pension Fund of the Russian Federation;

2) Employment Fund of the Russian Federation;

3) Social Security Fund;

4) Compulsory Medical Insurance Fund of the Russian Federation.

State loan formed as a result of the budget deficit. These are funds that the government of a country borrows from its own population or from other countries. It can also be funds that the state gives to someone. Forms of public credit are government loans and treasury loans. Enterprise finance is divided into:

1) finances of enterprises that exist on a commercial basis;

2) finances of institutions, organizations engaged in non-commercial activities;

3) finances of public organizations (public funds, trade unions).

Insurance is a certain specific sphere, which has separate links:

1) personal insurance;

2) social insurance;

3) property insurance;

4) business risk insurance;

5) liability insurance.

51. Organizational and legal foundations of the budget system of the Russian Federation

The set of financial and legal norms that determine the procedure for the formation of budget revenues and expenditures, the budget structure of the country, fixing the use of extra-budgetary funds for the development of the country's socio-economic situation, as well as strengthening the country's defense capability, is budget law.

The Russian Federation includes a significant number of subjects that have their own legislation, while each subject has the right, within the framework of the Constitution of the Russian Federation, to make changes to the budget law.

К sources of budgetary law include, firstly, the Constitution of the Russian Federation, secondly, the federal laws of the Russian Federation, and thirdly, the laws of the constituent entities of the Russian Federation and bodies of special competence.

The Constitution of the Russian Federation establishes that the subject of the Russian Federation may make changes to budgetary law within the boundaries of its competence or subjects of jurisdiction. In the event that this rule is violated, these changes have no legal effect. It should be noted that budgetary law is based on the unity and integrity of the system of state power. Local authorities independently form the budget on the basis of the chosen course of socio-economic development. And the federal government bodies form, approve, and then monitor the implementation of the federal budget.

In accordance with the Constitution of the Russian Federation, the budget of the Russian Federation must be considered after its adoption by the State Duma in the Federation Council.

The main law that defines budgetary law is the Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ, which is responsible for establishing legal relations between various municipal and state authorities. The Budget Code does not have retroactive effect.

International treaties have the highest legal force.

Classification of legal acts of the Budget Code:

1) financial and planning documents. This is the kind of information needed for the budgeting process;

2) normative acts. They determine the activities of the authorities in relation to the budget.

Summarizing the above, it can be noted that the sources of budget law are the normative acts of domestic and international legislation, federal authorities, by-laws of the Ministry of Finance of the Russian Federation and Decrees of the President of the Russian Federation.

52. Budget deficit

In accordance with the Budget Code, if a budget for the next fiscal year with a deficit is adopted, the relevant law (decision) on the budget approves the sources of financing the budget deficit.

If a budget for the next financial year without a deficit is adopted, the relevant law (decision) 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.

Current expenditures of the budget of a constituent entity of the Russian Federation, the local budget, approved accordingly by the law on the budget of a constituent entity of the Russian Federation or by a normative act of a representative body of local self-government, cannot exceed the volume of budget revenues of a constituent entity of the Russian Federation, the volume of local budget revenues, approved accordingly by a law on the budget of a constituent entity of the Russian Federation or normative act of the representative body of local self-government.

The size of the federal budget deficit, approved by the federal law on the federal budget, cannot exceed the total volume of budget investments and expenditures for servicing the state debt of the Russian Federation in the corresponding financial year.

The size of the budget deficit of a subject of the Russian Federation, approved by the law of the subject of the Russian Federation on the budget for the corresponding year, cannot exceed 15% of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget.

If the law of the subject of the Russian Federation on the budget for the corresponding year approves the amount of proceeds from the sale of property, the maximum amount of the budget deficit of the subject of the Russian Federation may exceed the limit, but not more than by the amount of proceeds from the sale of property.

The size of the local budget deficit, approved by the normative act of the representative body of local self-government on the budget for the corresponding year, cannot exceed 10% of the local budget revenues, excluding financial assistance from the federal budget and the budget of the constituent entity of the Russian Federation.

In the event that the normative act of the representative body of local self-government on the budget for the corresponding year approves the amount of proceeds from the sale of property, the maximum amount of the local budget deficit may exceed the limit, but not more than by the amount of proceeds from the sale of property.

Compliance with the limit values must also be ensured according to the report on the execution of the relevant budget for the financial year.

53. State and municipal loans

One of the elements of the financial system of the state is government loan, which is a special, specific form of credit in which municipal or state authorities act as a lender or borrower. The loan then takes the form of a government loan. The loan is realized through a certain bank. If the state acts as a borrower, it attracts temporarily free funds from citizens, and also collects from international financial funds. In this case, it is necessary to specify all the conditions:

1) payment;

2) urgency;

3) return.

The state, being the guarantor, is responsible for repaying the loan.

In the Budget Code of the Russian Federation, a municipal loan is defined as one of the types of internal borrowing within the framework of the expenditures of the corresponding budgets. Municipal loans are a form of state credit, as a result of which the funds of the population are transformed into the Central Bank of the Russian Federation for the purposes of local governments.

Sources of municipal loan:

1) local population;

2) the state;

3) mutual credit;

4) financial and credit organizations.

It should be noted that a mutual loan combines the funds of municipal authorities to solve certain specific problems.

Municipal credit helps local governments to solve the problems of additional budget revenues:

1) repayment of loans;

2) budget deficit;

3) financing programs of municipal programs;

4) pooling and placement of taxpayers' funds that have not yet been involved anywhere.

Functions of the state loan:

1) regulatory;

2) distribution;

3) control.

Tax rates do not increase at the time of issuing a loan; upon repayment, taxes are levied on payment of interest on the loan. In each case, the sources of repayment depend on the direction of the loan. The object invested by the loan repays the loan at the expense of profit. The most important function of public credit is regulatory, it consists of:

1) in the implementation of financial policy through the attraction of funds;

2) affecting the employment of the population;

3) production of the level of interest rates and the state of money circulation.

As a result of lending, the funds of individuals are mobilized for production costs.

54. Public debt

In accordance with the RF BC public debt

are debt obligations of the Russian Federation to individuals and legal entities, foreign states, international organizations and other subjects of international law, including obligations under state guarantees provided by Russia. The forms of the state debt of the Russian Federation are:

1) loan agreements and contracts concluded on behalf of the Russian Federation as a borrower with credit institutions, 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 budget loans from the budgets of other levels of the budgetary system of the Russian Federation;

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

5) agreements and treaties, including international ones, concluded on behalf of the Russian Federation, on the prolongation and restructuring of the debt obligations of the Russian Federation of previous years.

The debt obligations of the Russian Federation can be short-term (up to 1 year), medium-term (over 1 year to 5 years) and long-term (over 5 years to 30 years).

The public debt of a subject of the Russian Federation is a set of debt obligations of a subject of the Russian Federation (Article 99 of the RF BC).

The state debt of a constituent entity of the Russian Federation is fully and unconditionally secured by all property owned by a constituent entity of the Russian Federation and constituting the treasury of a constituent entity of the Russian Federation.

Debt obligations of a constituent entity of the Russian Federation may exist in the form of:

1) loan agreements and contracts;

2) government loans of a constituent entity of the Russian Federation, carried out by issuing securities of a constituent entity of the Russian Federation;

3) contracts and agreements on the receipt by a constituent entity of the Russian Federation of budgetary credits 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, including international ones, concluded on behalf of a constituent entity of the Russian Federation, on the prolongation and restructuring of debt obligations of constituent entities of the Russian Federation of previous years.

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

1) the principal nominal amount of 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.

55. Municipal debt

Municipal debt RF is the totality of debt obligations of the municipality. Such debt is fully and unconditionally secured by all municipal property constituting the municipal treasury.

In accordance with the Budget Code of the Russian Federation, debt obligations of a municipality may exist in the form of:

1) loan agreements and contracts;

2) loans made by issuing municipal securities;

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

4) agreements on the provision of municipal guarantees.

The debt obligations of the municipality cannot exist in other forms either.

The amount of municipal debt includes the principal nominal amount of debt on municipal securities; the amount of principal debt on loans received by the municipality; the amount of the principal debt on budget loans received by the municipality from the budgets of other levels; the volume of obligations under municipal guarantees provided by the municipality.

Local self-government bodies use all the powers to form local budget revenues to pay off their debt obligations and service the debt.

Debt obligations of the municipality are repaid within the terms determined by the terms of borrowing and cannot exceed 10 years.

The management of the public debt of the Russian Federation is carried out by the Government of the Russian Federation, the management of the public debt of the subject of the Russian Federation is carried out by the executive authority of the subject of the Russian Federation.

In accordance with Article 102 of the RF BC, the Russian Federation shall not be liable for the debt obligations of the constituent entities of the Russian Federation and municipalities, if these obligations were not guaranteed by the Russian Federation. And the subjects of the Russian Federation and municipalities are not liable for each other's debt obligations, if these obligations were not guaranteed by them, as well as for the debt obligations of the Russian Federation.

56. Target budget fund

Target budget fund is a cash fund, which is formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and is used according to a separate estimate.

In accordance with the BC, the funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund.

Income from federal target budget funds is accounted for separately in federal budget income at the rates established by the tax legislation of the Russian Federation. Incomes are distributed between federal and territorial target budget funds in accordance with the standards determined by the federal law on the federal budget for the next financial year.

At the federal level, the following target budget funds of the Russian Federation were formed and later abolished:

1) Federal Road Fund of the Russian Federation;

2) Fund for the Development of the Customs System of the Russian Federation;

3) Interdepartmental Fund for the Development of the Tax System and the Tax Service of the Russian Federation;

4) State Fund for Combating Crime;

5) Federal Environmental Fund of the Russian Federation;

6) Fund of control and audit bodies of the Ministry of Finance of the Russian Federation;

7) Fund for the Protection of Lake Baikal;

8) Federal fund for the reproduction of the mineral resource base;

9) Fund for the management, study, conservation and reproduction of aquatic biological resources;

10) Federal Fund for the Restoration and Protection of Water Bodies;

11) Fund of the Ministry of the Russian Federation for Atomic Energy;

12) Defense Reform Assistance Fund.

Author: Novikova M.V.

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Audit. Crib

▪ Jurisprudence. Crib

▪ Foreign literature of the XNUMXth century in brief. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

Artificial leather for touch emulation 15.04.2024

In a modern technology world where distance is becoming increasingly commonplace, maintaining connection and a sense of closeness is important. Recent developments in artificial skin by German scientists from Saarland University represent a new era in virtual interactions. German researchers from Saarland University have developed ultra-thin films that can transmit the sensation of touch over a distance. This cutting-edge technology provides new opportunities for virtual communication, especially for those who find themselves far from their loved ones. The ultra-thin films developed by the researchers, just 50 micrometers thick, can be integrated into textiles and worn like a second skin. These films act as sensors that recognize tactile signals from mom or dad, and as actuators that transmit these movements to the baby. Parents' touch to the fabric activates sensors that react to pressure and deform the ultra-thin film. This ... >>

Petgugu Global cat litter 15.04.2024

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

TV on the wrist 27.05.2004

The device called NHJ VTV-101 should go on sale in the Japanese market in May this year. It is difficult to call this device a wrist watch, because, although they show the current time, this is far from the main task.

In essence, the NHJ VTV-101 is a true color television worn on the wrist. To watch TV programs, a full-color TFT display with a diagonal of 1,5 inches (22,2x29,5 mm) is used. Its physical resolution is 280x220 pixels. The TV has a built-in TV tuner capable of receiving VHF1-12 and UHF13-62 TV channels.

The physical dimensions of the device itself (without strap) are 45,7 x 18,2 x 49,4 mm. The price of the device is extremely democratic - $185.

Other interesting news:

▪ M25P64 serial flash chip

▪ A new way to measure ocean water temperature

▪ Energy from the ether

▪ Unmanned amphibious aircraft to deliver mail to the island

▪ Telephone conversation excites the cerebral cortex

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Intercoms. Article selection

▪ Antey's article. Popular expression

▪ Article What is the difference between registered and preferred shares? Detailed answer

▪ article Butterbur hybrid. Legends, cultivation, methods of application

▪ article Oil pressure warning light for a car. Encyclopedia of radio electronics and electrical engineering

▪ article Recharging galvanic cells. Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews