Budget expenditures- funds provided from the budget for the performance by state authorities and local self-government of the functions and tasks assigned to them.
The main purpose of budget expenditures is manifested in the use budget funds bodies of state power and local self-government in the course of their activities in the management of economics, regulation social sphere, stimulating scientific and technological progress, ensuring defense capability and law and order in the state, etc.
The size and structure of budget expenditures is influenced by the volume of gross domestic product as the main source of state and municipal financial resources; features of the historical development of the state (for example, during periods of hostilities, it becomes necessary to increase the amount of budgetary resources allocated for military purposes); socio-economic objectives (for example, ongoing and Russian Federation judicial reform was accompanied by an increase budget spending on the judiciary in connection with an increase in the number of judges, an expansion of the composition of judicial districts, an increase in official salaries of judges and employees of the court apparatus, etc.); functions performed by state authorities and local self-government.
The formation of budget expenditures is carried out in accordance with the expenditure obligations of public legal entities (the Russian Federation, constituent entities of the Russian Federation, municipalities).
Spending obligations public law education- it is the obligation of a public legal entity or a budgetary institution acting on its behalf to provide a legal or natural person, other public legal entity with the funds of the relevant budget. Expenditure obligations of the Russian Federation are fixed federal laws, normative legal acts the President of the Russian Federation and the Government of the Russian Federation, as well as agreements concluded by the Russian Federation (or on behalf of the Russian Federation). The expenditure obligations of the constituent entities of the Russian Federation are established in the laws and other regulatory legal acts of the constituent entities of the Russian Federation, as well as agreements concluded by the constituent entities of the Russian Federation (or on behalf of the constituent entities of the Russian Federation). Expenditure obligations of municipalities are fixed in municipal legal acts, as well as in contracts concluded by municipalities (or on behalf of municipalities).
When establishing expenditure obligations, normative regulation of the content and form of the corresponding budget expenditures is ensured. Expenditure obligations are a link between the right of a citizen, a business entity and a public legal entity to receive budget funds and the obligation of state authorities and local self-government to provide budget funds. Expenditure commitments are a tool for assessing the completeness and validity of budget expenditures.
Depending on the content of expenditure obligations, they distinguish between expenditure obligations for the provision by state authorities and local governments, as well as state and municipal institutions state and municipal services; providing interbudgetary transfers; implementation of budget investments; service of the state and municipal debt . A special position in the composition of expenditure obligations is occupied by public regulatory obligations that provide for the provision of budgetary funds to citizens as part of their social security.
In the structure of expenditure obligations performed at the expense of the federal budget and the budgets of the constituent entities of the Russian Federation, expenditure obligations to provide public services and on the provision of intergovernmental transfers. The main amount of funds local budgets is directed to the fulfillment of expenditure obligations for the provision of municipal services.
To meet spending obligations in full they are divided into active and adopted. Existing spending commitments are unchanged during a certain financial period (current financial year, next financial year, planning period). Their execution does not provide for a reduction or increase in budget expenditures. Expenditure commitments that are expected to be incurred or increased in a particular financial period relate to spending commitments. Acceptance of new expenditure obligations is allowed provided that the existing expenditure obligations are secured.
Unconditional fulfillment of existing spending obligations is one of the tasks budget policy Russian Federation on present stage. The Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated June 23, 2008 "On Budget Policy in 2009-2011" stated that decisions to increase or establish new spending obligations should be made only within the limits of the financial resources available for their implementation.
In accordance with the principle of independence of budgets, established in the Budget Code of the Russian Federation (Articles 28 and 31 of the Budget Code of the Russian Federation), state authorities of the Russian Federation, constituent entities of the Russian Federation and local governments independently determine the directions for spending the funds of the respective budgets. The variety of types of budget expenditures provides for the need to group them according to their functional and economic purpose, as well as departmental affiliation.
Functional composition of expenses reflects the distribution of budgetary funds in the main areas of activity of public authorities and local self-government in various fields society life:
Implementation of law-making, judicial, managerial and law enforcement activities;
Implementation of the social rights of citizens established by the Constitution of the Russian Federation, including the right to education, health care and medical care, social Security, protection of motherhood and childhood, housing;
Ensuring internal and external security of the state and international cooperation;
State regulation and stimulation of the economy, scientific and technological progress;
Formation of state (municipal) reserves and reserves;
Management of state (municipal) debt, etc.
The functional grouping of expenses allows revealing the role of the state in the management of the economy and the social sphere of society. This grouping is reflected in the classification of budget expenditures, which is part of budget classification Russian Federation.
At the expense of the federal budget, the implementation of the powers of state authorities of the Russian Federation in the areas of jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and the subjects of the Russian Federation is ensured. Funds from the budget of the constituent entities of the Russian Federation are used to finance the powers of state authorities of the constituent entities of the Russian Federation outside the jurisdiction of the Russian Federation and the powers federal bodies state power on subjects of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation. Local budgets ensure the implementation of the powers of local self-government bodies to resolve issues of local importance.
In other words, the principle of delimitation of subjects of jurisdiction and powers between the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation, established in Art. 5 of the Constitution of the Russian Federation, as well as the independence of local self-government, guaranteed in Art. 12 and 130 of the Constitution of the Russian Federation, underlie the delimitation of spending powers 1 between the levels of government in the Russian Federation. The main task of such distinctions is to secure rights and obligations for state authorities at various levels and local governments to use budgetary funds in an amount sufficient to implement the assigned functions and tasks. The volume of expenditure powers assigned to a public authority or local government must correspond to the volume of financial resources provided at its disposal.
The distribution of budget expenditures by levels of the budget system of the Russian Federation has developed as follows (Table 12.1).
Table 12.1 Distribution of the main types of expenditures by levels of the budget system of the Russian Federation in 2008
Source. Calculated on the basis of the Report on the execution of the consolidated budget of the Russian Federation and state budgets off-budget funds as of January 1, 2009 and Performance Report consolidated budgets subjects of the Russian Federation and the budgets of territorial state non-budgetary funds as of January 1, 2009
Thus, funds from the budgets of all levels of the budget system of the Russian Federation are attracted in the main areas of expenditure.
From federal budget
the following types of expenses are financed: activities of the President of the Russian Federation, federal legislative and executive authorities; the functioning of the federal judiciary; International activity(implementation of interstate agreements); national defense (maintenance of the Armed Forces of the Russian Federation); law enforcement and ensuring the security of the state (maintenance of institutions of the penitentiary system, activities customs authorities, the maintenance of the prosecutor's office, the activities of the border service, the provision of organon state security); fundamental research and assistance scientific and technological progress; exploration and use of outer space; state support for nuclear energy; state support for rail, air and sea transport; activities of federal institutions of education, healthcare, culture and art; social protection certain categories of citizens (affected as a result of radiation accidents,
veterans, etc.), activity means mass media Russian Federation; prevention and elimination of consequences emergencies and natural disasters on a federal scale; service public debt RF; replenishment of state stocks and reserves; holding elections and referendums of the Russian Federation; provision of interbudgetary transfers to other budgets of the budgetary system of the Russian Federation.
The distribution of federal budget expenditures in the main areas of their functional grouping is presented in Table. 12.2.
T able 12.2 Structure of federal budget expenditures in 2008
Source. Calculated from Console Execution Reportbudget of the Russian Federation and budgets of state off-budgetfunds as of January 1, 2009
Thus, the main volume of federal budget expenditures falls on interbudgetary transfers to other budgets of the budgetary system of the Russian Federation, as well as on ensuring the activities of federal government bodies. In 2009 priority areas spending of federal budget funds did not change significantly. These are interbudgetary transfers to other budgets of the budgetary system of the Russian Federation, national issues, ensuring law enforcement and national security. In order to implement the measures envisaged by the Program of Anti-Crisis Measures of the Government of the Russian Federation, in 2009 it is planned to increase the federal budget spending on support financial market, the labor market and sectors of the economy, as well as on the social security of the population.
Priority directions of federal budget expenditures are annually formulated in the Budget Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation and are reflected in the main directions of the budget and tax policy RF.
From budgets of subjects of the Russian Federation the following types of expenses are financed: activities of legislative and executive bodies of the constituent entities of the Russian Federation; the content of justices of the peace and the court of the constituent entities of the Russian Federation; organization of servicing the population by transport of suburban and intermunicipal communication; support for agricultural production, small and medium-sized businesses; the maintenance of state institutions of education, health care, culture and art by the subject of the Russian Federation; the activities of the media of the constituent entities of the Russian Federation; provision of youth policy; social support and social services for certain categories of citizens; prevention and elimination of the consequences of emergency situations and natural disasters of a regional scale; servicing the public debt of the constituent entities of the Russian Federation; holding elections and referendums of subjects of the Russian Federation; provision of interbudgetary transfers to the budgets of municipalities.
The distribution of expenditures of the budgets of the constituent entities of the Russian Federation is presented in Table. 12.3.
T able 12.3 Structure of expenditures of the budgets of the subjects of the Russian Federation in 2008
Source. Calculated on the basis of the Report on the execution of the consolidated budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds as of January 1, 2009.
Thus, the priority place in the structure of expenditures of the budgets of the constituent entities of the Russian Federation belongs to the expenditures for the provision of interbudgetary transfers to the budgets of municipalities, as well as state support individual sectors of the region's economy.
Composition of local budget expenditures close to areas of activity that ensure the satisfaction of the needs of citizens associated with their residence in the territory of this municipality. At the expense of local budgets, the following is financed: the activities of local self-government bodies; the functioning of municipal bodies for the protection of public order; maintenance of the municipal housing stock, improvement and gardening of the territory of municipalities and other measures in the field of housing and communal services; municipal road construction and maintenance of local roads; organization of transport services for the population within municipalities; activities of municipal institutions of education, health care, culture, physical culture and sports; activities of the mass media of municipalities; prevention and liquidation of consequences of emergencies and natural disasters of a local scale; organization of security environment on the territory of municipalities; service of municipal debt; holding municipal elections and local referendums.
The structure of expenditures of local budgets is given in Table. 12.4.
Table 12.4 Structure of local budget expenditures in 2008
Source. Calculated on the basis of the Consolidated Execution Reportprivate budgets of subjects of the Russian Federation and budgets of territorial statesnon-budgetary funds as of January 1, 2009
Thus, the main budgetary resources of local governments are focused on financing housing and communal services, preschool and general education.
In the expenditure part of the budgets of all levels of the budgetary system of the Russian Federation, the formation of reserve funds of the executive bodies of state power and local administrations can be provided.
Reserve funds of executive bodies of state power and local administrations represent a separate part of the budgetary funds at the disposal of the executive bodies of state power and local administrations and intended to finance unforeseen expenses. The formation of reserve funds of legislative (representative) bodies is prohibited.
Traditionally, the formation of reserve funds is associated with the need to finance the costs of rescue, recovery and other types of work caused by emergencies and natural disasters. Meanwhile, the content of unforeseen expenses is not limited to their emergency nature, it is planned to finance various activities that are not envisaged for the current fiscal year. In other words, at the expense of the reserve funds of the executive bodies of state power and local administrations, the financing of expenses not provided for by the Federal Law (decision) on the budget and determined by decisions of the executive bodies and local administrations is provided.
In the federal budget are formed reserve fund of the President of the Russian Federation and the Reserve Fund of the Government of the Russian Federation, the reserve fund of the Government of the Russian Federation for the prevention and elimination of emergency situations and the consequences of natural disasters. The total amount of reserve funds of the executive bodies of state power and local administrations cannot exceed 3% of the approved expenditures of the corresponding budget. The Reserve Fund of the President of the Russian Federation is approved in the amount of no more than 1% of federal budget expenditures. The specific amount of funds is set annually upon approval of the law (decision) on the budget 2 .
Following the principles of targeting and targeted nature of budgetary funds, subordination of budget expenditures, the functional grouping of expenditures is supplemented by their departmental distribution. The departmental structure of expenditures provides for the distribution of budgetary funds between state bodies, local governments, the most significant institutions of the social sphere 3 to which they are provided, with subsequent grouping of expenditures depending on their functional purpose.
Thus, the departmental structure of expenditures makes it possible to disclose the composition government agencies, local self-government bodies, individual state and municipal institutions that carry out expenses of one functional purpose, as well as the functional composition of expenses carried out by a state body, local self-government body, state and municipal institution. State bodies, local self-government bodies, state and municipal institutions, indicated in the departmental structure of expenditures, have the powers of the main managers of the funds of the corresponding budget.
Budget expenditures in their functional and departmental structure are approved by the federal law (decision) on the budget and the law (decision) on budget execution.
When drawing up and approving the budget for the medium term (the next financial year and planning period), conditionally approved expenses are distinguished in the departmental structure of expenses, i.e. expenses that are not allocated to functional areas. They are established exclusively for the upcoming (planned) financial period and at the same time perform the function of a conditional reserve of budgetary funds for the fulfillment of accepted expenditure obligations. The level of conditionally approved spending reflects the possibility of making new or increasing existing spending commitments in the coming financial period. The amount of conditionally approved expenditures cannot exceed 2.5% of the total budget expenditures for the first year of the planning period and 5% for the second year of the planning period.
Economic grouping of budget expenditures involves the distribution of budgetary funds depending on the goals and conditions for their allocation. Its use provides opportunities for including budget expenditures in the calculations of gross domestic product and gross regional product, to analyze the impact of budget expenditures on the structure public consumption and savings. The economic grouping of expenses is the basis for the assessment intended use budget funds.
The economic grouping of expenditures is reflected in the classification of general government operations, which is part of the budget classification of the Russian Federation.
Within this grouping, the following types of expenses are distinguished: for wages and accruals for wages of employees budget institutions, salaries of state and municipal employees; to pay for works and services rendered to budgetary institutions; for payment social benefits(compensations, subsidies) to certain categories of citizens; for gratuitous transfers to commercial and non-commercial organizations, as well as to other budgets of the budgetary system of the Russian Federation and subjects of international law; to service the state and municipal debt; for the construction, acquisition of fixed assets in state and municipal ownership, as well as reconstruction, technical re-equipment of fixed assets that are in state and municipal ownership. They are carried out in various forms presented in table. 12.5. Budget expenditures in their economic structure are not approved in the Federal Law (decision) on the budget.
Table 12.5 Main forms of budget expenditures
* Expenses for state (municipal) support of non-commercialorganizations that are not budgetary or autonomous, theare in forms similar to public (municipal)finger) support commercial organizations.
*
*
Definition of a subvention as a form of spending on public(municipal) support of public legal entities conditionally.The subvention is provided for the fulfillment of expenditure obligations, due torelated to the implementation by public authorities and local self-governmentmanagement of delegated powers, while subsidy and interbudgetnaya subsidy ensure the fulfillment of expenditure obligations, takingin the course of implementation by state authorities and localself-government own powers.
Improving the forms of budget expenditures is one of the directions of modern budget policy in the Russian Federation. Changes in the budgetary financing of commercial organizations provide for the expansion of the competitive basis for the distribution of budgetary resources, increasing the responsibility of business entities for the efficiency and effectiveness of the use of funds. The conditions of budgetary subsidies for commercial organizations suggest the possibility
reduction of subsidies to organizations whose performance indicators for the use of budget funds have not reached the specified values.
Transformations in the financial support of state and municipal institutions are associated with the use of state and municipal assignments and the transition to the mechanism of per capita financing. State p
municipal tasks are an instrument of legal regulation of the requirements for the volume, quality, conditions and procedure for the provision of state and municipal services. The provision of budgetary funds to state and municipal institutions is carried out taking into account the assessment of the fulfillment of the state and municipal task. The transition to per capita financing provides for reimbursement to the institution for the provision of state and municipal services based on their regulatory evaluation per consumer. The amount of budgetary funds allocated for the provision of state and municipal services is determined based on the established norm of per capita financing and the number of consumers of state and municipal services in accordance with the state and municipal task.
System reform process social benefits communicates using address forms social support population, as well as the use of additional cash payments behind special conditions labor of certain categories by an employee (in particular, military personnel and persons equivalent to them).
1 Expenditure powers - the rights and obligations of state authorities and local self-government to carry out expenditure of budget funds within the limits of their competence.
2 In 2008, the volume of reserve funds of the President of the Russian Federation and the Government of the Russian Federation did not exceed 0.08% of federal budget expenditures;
3 For example, the departmental structure of federal budget expenditures provides for the distribution of funds not only between state bodies of the Russian Federation, but also between individual federal government agencies— FGU "State Academic Bolshoi Theater of Russia", FGU "State Hermitage", FGU VPO "Moscow State University. M.V. Lomonosov" and others.
(Materials are given on the basis of: A.G. Gryaznova. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and Statistics, 2012)
Spending obligations should be understood as arising on the basis of a law, other regulatory legal act, contract or agreement, the obligations of a public legal entity (the Russian Federation, a constituent entity of the Russian Federation, a municipality) or a budgetary institution acting on its behalf to provide an individual or legal entity, another public entity legal education, the subject of international law funds from the relevant budget.
Expenditure commitments are closely linked to budget commitments. Thus, expenditure obligations become budgetary obligations from the date of entry into force of the federal law (decision) on the budget for the next financial year, in which the corresponding expenses are fixed. In other words, budget obligations are expenditure obligations legally enshrined in the financial and planning act.
Within the framework of expenditure obligations, public and public regulatory obligations are distinguished.
So, public obligations include expenditure obligations of a public legal entity arising on the basis of a law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the amount established by the specified law. , an act of the procedure for its determination (calculation, indexation).
In turn, public regulatory obligations are public obligations to an individual, subject to execution in monetary form in the amount established by the relevant law, other regulatory legal act, or having an established indexation procedure.
At the same time, public regulatory obligations do not include obligations to make payments to an individual, provided for by the status of state (municipal) employees, as well as the status of persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel passing military service on conscription (having the status of military personnel undergoing military service on conscription), persons studying (pupils) in state (municipal) educational institutions.
In order to properly control the implementation of spending obligations, state and municipal authorities are entrusted with the duty to maintain, in accordance with the established by the relevant executive body order of registers of expenditure obligations and their submission to higher authority executive power.
The register is a list of normative legal acts, municipal legal acts (with the obligatory indication of the relevant articles, parts, paragraphs, subparagraphs, paragraphs of legal acts) used in the preparation of the draft budget, stipulating public regulatory obligations and (or) legal grounds for other expenditure obligations.
In the register of expenditure obligations in without fail an assessment is also made of the amount of budgetary appropriations required to fulfill the obligations included in the register.
Depending on the source of funding, there are three types of expenditure commitments:
expenditure obligations of the Russian Federation;
expenditure obligations of the subject of the Russian Federation;
expenditure obligations of the municipality.
Thus, the expenditure obligations of the Russian Federation include
obligations to be met by own income and sources of financing the federal budget deficit.
These expenditure obligations arise on the basis of:
adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation in the exercise by federal state authorities of powers in the areas of jurisdiction of the Russian Federation and (or) powers in matters of joint jurisdiction not classified in accordance with the Federal Law "On general principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” to the powers of state authorities of the constituent entities of the Russian Federation;
the conclusion by the Russian Federation (on behalf of the Russian Federation) of treaties (agreements) in the exercise by federal government bodies of powers over the subjects of the jurisdiction of the Russian Federation and (or) powers over the subjects of joint jurisdiction not classified in accordance with the Federal Law "On the General Principles of Organization of Legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” to the powers of state authorities of the constituent entities of the Russian Federation;
conclusion on behalf of the Russian Federation of treaties (agreements) by federal budgetary institutions;
adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget, including:
a) subventions to the budgets of the constituent entities of the Russian Federation for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of certain state powers of the Russian Federation transferred to them;
b) subventions to the budgets of constituent entities of the Russian Federation to provide subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the vesting of local governments with certain state powers of the Russian Federation.
In turn, the expenditure obligations of a constituent entity of the Russian Federation include obligations that are fulfilled at the expense of their own income and sources of covering the budget deficit of a constituent entity of the Russian Federation, as well as funds from territorial off-budget funds.
The grounds for the occurrence of these expenditure obligations are:
the adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation (on behalf of a constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of the constituent entities of the Russian Federation;
adoption of laws and (or) other normative legal acts of the constituent entity of the Russian Federation, as well as the conclusion by the constituent entity of the Russian Federation (on behalf of the constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of joint jurisdiction specified in clause 2 and 5 st. 263 of the Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation";
conclusion on behalf of the subject of the Russian Federation of contracts (agreements) by budgetary institutions of the subject of the Russian Federation;
adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation providing for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation, including subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the empowerment of local self-government bodies with certain state powers of constituent entities of the Russian Federation;
adoption of laws and (or) other normative legal acts of state authorities of the constituent entities of the Russian Federation in the exercise by state authorities of the constituent entities of the Russian Federation of the powers of the Russian Federation transferred to them.
The expenditure obligations of a constituent entity of the Russian Federation are established by the state authorities of the constituent entity of the Russian Federation independently and are executed at the expense of their own income and sources of financing the budget deficit of the constituent entity of the Russian Federation.
The only exception is that the expenses associated with the exercise by the constituent entities of the Russian Federation of the powers delegated by the Russian Federation are executed at the expense and within the limits of subventions from the federal budget.
In order to ensure the delimitation of subjects of jurisdiction and, as a result, expenditure obligations, the RF BC established a ban on the establishment and execution by public authorities of a constituent entity of the Russian Federation of expenditure obligations related to the resolution of issues within the competence of federal public authorities, unless otherwise expressly provided by federal legislation.
At the same time, in order to exclude the establishment of unsecured financial resources budget expenditures, public authorities of a constituent entity of the Russian Federation have the right to establish and fulfill expenditure obligations related to resolving issues that are not within the competence of federal state authorities, local governments and are not excluded from the competence of state authorities of a constituent entity of the Russian Federation by federal laws or laws of a constituent entity of the Russian Federation , only if there are appropriate funds from the budget of the constituent entity of the Russian Federation.
Expenditure obligations of the municipality are obligations that are fulfilled at the expense of their own income and sources of covering the budget deficit of the municipality.
Their occurrence is closely related to the following circumstances:
1) the adoption of municipal legal acts on issues of local importance and other issues that, in accordance with federal laws, local governments are entitled to decide, as well as the conclusion by the municipality (on behalf of the municipality) of contracts (agreements) on these issues;
adoption of municipal legal acts in the exercise by local self-government bodies of certain state powers transferred to them;
conclusion on behalf of the municipality of contracts (agreements) by municipal budgetary institutions.
Expenditure obligations of a municipal formation are established by local self-government bodies independently and are executed at the expense of their own revenues and sources of financing the deficit of the corresponding local budget, with the exception of expenditure obligations accepted and executed in the exercise by local self-government bodies of certain state powers transferred to them. In this case, expenditure obligations are fulfilled at the expense and within the limits of subventions from the budget of the constituent entity of the Russian Federation.
The formation of budget expenditures is carried out in accordance with expenditure obligations, due to the delimitation of powers, the execution of which should take place in the next Finn. year at the expense of the relevant budgets.
Budget Expenses depending on the eq-th content are divided for 2 types: 1) Capital - budgetary expenditures that provide innovative and investment activity state-va and municipality. formations. They include: a) expenses, as a result of which state or municipal property is created or increased. B) state investments in existing or newly created legal entities. c) budget loans to legal entities intended for investment purposes. overhaul. 2) Current expenditures are budget expenditures that ensure the current functioning of state authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of subsidies, subsidies and subventions.
Forms of budget expenditures:
1. Allocations for the maintenance of budgetary institutions.
Byudzh.ucherezhdeniya have the right to spend sr-va only for: wages of employees; transfer of insurance contributions to the state. extrabudgetary funds; transfers to the population; travel and other compensation payments employees; payment of GWS under the concluded state or municipal contracts or in accordance with approved estimates without the conclusion of state or municipal contracts. The spending of budget funds in the budget by institutions for other purposes is not allowed.
2. funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts. All GWS purchases in the amount over 2000 minimum dimensions remuneration is carried out exclusively on the basis of state or municipal contracts. The state and municipal contract is an agreement concluded by a state authority or local government, budgetary institutions with physical. And yur. Persons in order to ensure state-tion and municipal needs. These contracts are placed on a competitive basis and include a mandatory condition for the payment of a penalty in case of violation of the terms of the contract. A state or municipal order is a set of state prisoners. or municipal contracts for the supply of goods, the production of works, the provision of services at the expense of the relevant budget. Budgetary institutions, state authorities and local governments that purchase GWS in excess of 2,000 minimum wages for 1 contract maintain purchase registers, in which d.b. it is indicated: the name of the purchased GWS, the name and location of suppliers, the price and date of purchase.
3. transfers to the population - this is the budget. financing costs mandatory payments settlement (pensions, scholarships, allowances, etc.)
4. budget loans to legal entities (including tax credits, deferrals and installments for the payment of taxes and payments and other obligations); 2 types: A) budget credits to legal entities that are not state or municipal unitary enterprises. B) Budget credits to state and municipal unitary enterprises. The funds from the return of budget loans are reflected in the composition of budget expenditures with a minus sign.
5.subventions and subsidies to individuals and legal entities; Subventions are budget funds provided to the budget of another level or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain goals. A subsidy is a byudzh.sr-va provided to the budget of another level, physical. Or a legal entity on the terms of equity financing of targeted expenses. In case of misuse of subsidies and subventions, as well as in case of their non-use in deadlines they are subject to return to the appropriate budget.
6.Investment in authorized capitals operating or newly created legal entities. Provision of budget investments to legal entities that are not state. And munits-mi unitary before-mi, it is possible only under 2 conditions: A) When the right of the state arises. Or municipal ownership of an equivalent part of the Criminal Code of these persons and the registration of the participation of the state and municipalities in the Criminal Code of these organizations. B) If there is a feasibility study investment project and design estimates.
7. budget allocations: A) for the implementation by local governments of mandatory payments to the population established by law; B) the implementation of individual state powers transferred to other levels of government; B) compensation additional costs arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease budget revenues;
8.Intergovernmental transfers;
9.credits to foreign states;
10. Funds for servicing debt obligations, including state or municipal guarantees.
11. Credits and loans within the country at the expense of state foreign borrowings.
The expenditure part of the budgets of all levels provides for the creation of reserve funds of executive authorities and local self-government. It is forbidden to create reserve funds of the legislature. The size of the reserve funds of the executive bodies of state power (local administrations) is established by laws (decisions) on the relevant budgets and cannot exceed 3% of the total expenditures approved by these laws (decisions).
The funds are directed to financial support unforeseen expenses, incl. for carrying out emergency recovery work and other activities related to the elimination of the consequences of natural disasters and other emergencies
Reserve Fund of the President of the Russian Federation: no more than 1% of approved federal budget expenditures; it is not allowed to use it for holding elections, referendums, coverage of the activities of the President of the Russian Federation.
Budget credit
Budget loans to legal entities (including tax credits, deferrals and installment plans for paying taxes and payments, and other obligations); 2 types: A) budget credits to legal entities that are not state or municipal unitary enterprises. B) Budget credits to state and municipal unitary enterprises. The funds from the return of budget loans are reflected in the composition of budget expenditures with a minus sign. The difference between 2 types of loans:
Characteristic:
Enforcement of the loan. A: Provided only if provided in the form of bank guarantees, guarantee or pledge of property in the amount of less than 100% of the loan. B: No collateral required
Credit reimbursement. A: Only on reimbursable conditions, B: Both interest rates and free loans are provided
Preliminary check of the financial state. A: Only after a preliminary check of the financial condition. B: There is no check of the financial condition
The procedure for approving budget loans. A: When approving the budget for the next financial year, they indicate the goals for which m.b. a budget loan was granted, the conditions, procedure and limits for their provision. B: When approving the budget for the next financial year, the conditions and limits for granting a budget loan are indicated
Reporting. A: A report on the provision and repayment of budget loans is attached to the budget execution report. B: Recipients of a budget loan are required to provide information and a report on the use of a budget loan to the bodies executing the budget
Similar information.
Introduction
Regional budgets are the central element of territorial budgets. They are intended to provide financial support for the tasks assigned to the state authorities of the constituent entity of the Russian Federation. Based on this, through the regional budgets, the state actively conducts economic policy, by balancing the levels of economic and social development territories. To overcome backwardness, they are developing regional programs financed from regional budgets.
The consequences of economic and social processes are most clearly reflected in the expenditure side of regional budgets. The defining direction of the activity of regional authorities is the development and implementation of plans for economic and social development in the territory under their jurisdiction. The increase in costs is associated with an increase in the level of costs for the maintenance of housing and communal and cultural facilities.
The purpose of this work is to characterize the costs of the subject of the Russian Federation
Tasks of this work:
1. Give the concept of budget expenditures and expenditure obligations.
2. Find out in what cases the expenditure obligations of the subject of the Russian Federation are established
3. Give a classification of expenses of the subject of the Russian Federation.
Budget expenditures, expenditure obligations of a constituent entity of the Russian Federation
Budget expenditures, according to the Budget Code of the Russian Federation, are funds paid from the budget, with the exception of funds that are sources of financing the budget deficit
The formation of expenditures of the budgets of the budget system of the Russian Federation is carried out in accordance with the expenditure obligations stipulated by the legislation of the Russian Federation by the delineation of powers of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which is in accordance with the legislation of the Russian Federation, international and other treaties and agreements should take place in the next financial year at the expense of the relevant budgets.
Expenditure obligations - due to the law, other regulatory legal act, contract or agreement, the obligation of a public legal entity or a state institution acting on its behalf to provide funds from the relevant budget to an individual or legal entity, other public legal entity, subject of international law
The expenditure obligations of a constituent entity of the Russian Federation arise as a result of:
1. adoption of laws and (or) other normative legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation (on behalf of a constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of the constituent entities of the Russian Federation;
2. adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation (on behalf of a constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of joint jurisdiction,
3. conclusion on behalf of the subject of the Russian Federation of contracts (agreements) by state institutions of the subject of the Russian Federation;
4. adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation providing for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation in the forms and procedure provided for by this Code, including subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the provision of local self-government bodies with separate state powers of the constituent entities of the Russian Federation;
5. adoption of laws and (or) other normative legal acts of state authorities of the constituent entities of the Russian Federation in the exercise by state authorities of the constituent entities of the Russian Federation of the powers of the Russian Federation transferred to them.
The expenditure obligations of a constituent entity of the Russian Federation specified in paragraphs 1-4 are established by the state authorities of the constituent entity of the Russian Federation independently and are executed at the expense of their own income and sources of financing the budget deficit of the constituent entity of the Russian Federation.
In cases established by federal laws regulating the activities of territorial state extra-budgetary funds, and (or) laws of constituent entities of the Russian Federation adopted in accordance with them, expenditure obligations of a constituent entity of the Russian Federation may be fulfilled at the expense of the relevant budgets of territorial state extra-budgetary funds.
The expenditure obligations of the constituent entity of the Russian Federation specified in paragraph 5 are established by laws and other regulatory legal acts of state authorities of the constituent entity of the Russian Federation in accordance with federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and are executed at the expense and within subventions from the federal budget provided to the budgets of the constituent entities of the Russian Federation, as well as at the expense and within the limits of subventions from the budget Federal Fund mandatory health insurance provided to the budgets of territorial funds of compulsory medical insurance
In the event that a constituent entity of the Russian Federation exceeds the standards used in the methods for calculating the relevant subventions, financial support for additional expenses necessary for the full fulfillment of the specified expenditure obligations of the constituent entity of the Russian Federation is carried out at the expense of its own income and sources of financing the budget deficit of the constituent entity of the Russian Federation.
regional spending commitment
Expenditure obligations are used in the preparation and consideration of a draft law (decision) on the budget. The list of such obligations is formed on the basis of registers of expenditure obligations.
State authorities and local governments are required to maintain registers of expenditure commitments.
The register of expenditure obligations is understood as a set (list) of laws, other regulatory legal acts, municipal legal acts used in the preparation of the draft budget, stipulating public regulatory obligations and (or) legal grounds for other expenditure obligations, indicating the relevant provisions (articles, parts, paragraphs, subparagraphs, paragraphs) of laws and other normative legal acts, municipal legal acts with an assessment of the amount of budgetary appropriations necessary to fulfill the obligations included in the register.
The register of expenditure obligations of the Russian Federation is maintained in accordance with the procedure established by the Government of the Russian Federation.
The register of expenditure obligations of a constituent entity of the Russian Federation (municipal formation) is maintained in the manner established respectively by the highest executive body of state power of a constituent entity of the Russian Federation and local administration municipality. The register of expenditure obligations of a constituent entity of the Russian Federation, as well as a set of registers of expenditure obligations of municipalities that are part of a constituent entity of the Russian Federation, are submitted to the Ministry of Finance of Russia. The register of expenditure obligations of the municipality is submitted by the financial authority of the municipality to the financial authority of the constituent entity of the Russian Federation in the prescribed manner.
Maintaining a register of expenditure obligations is assigned to the budgetary powers of the chief manager of budgetary funds. At the same time, the registers of expenditure obligations sent by the main managers to the financial body organizing the drafting of the corresponding budget are used in the preparation of budgets at all levels and make it possible to clearly determine the composition and volume of existing obligations.
Accepted expenditure obligations become mandatory for execution in the corresponding time period. The legislative basis for the implementation of spending obligations is the law (decision) on the budget.
Expenditure obligations due in the relevant financial year become budget commitments. Just like spending obligations, they are mandatory. In the process of executing the corresponding budget, budgetary obligations acquire the form of monetary obligations.
Monetary obligations - the obligation of the recipient of budget funds to pay to the budget, an individual and a legal entity at the expense of the budget certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of a law, other legal act, the terms of the contract or agreement.
Thus, the concepts of "budget commitments" and " monetary obligations characterize spending obligations at different stages of their execution.
As a result of the implementation of the Reform Concept budget process in the Russian Federation in 2004–2006 in separate category expenditure commitments were allocated public commitments.
Public obligations - the expenditure obligations of a public legal entity to an individual or legal entity, other public legal entity, stipulated by law, other regulatory legal act, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for determining it established by the specified law, act (calculation, indexing).
Such expenditure obligations arise directly from a specific public legal entity (the Russian Federation, a constituent entity of the Russian Federation and a municipality). Such expenditure obligations include subventions from the Federal Compensation Fund allocated to the authorities of a constituent entity of the Russian Federation for the exercise of delegated powers.
Public obligations include public regulatory obligations.
Public regulatory obligations - public obligations to an individual, subject to execution in cash in the amount established by the relevant law, other regulatory legal act or having an established procedure for its indexation, with the exception of payments to an individual provided for by the status of state (municipal) employees, as well as persons, filling public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, municipal positions, employees of state institutions, military personnel undergoing military service by conscription (having the status of military personnel undergoing military service by conscription), persons studying (pupils) in state (municipal) educational institutions.
Public regulatory obligations include spending on social security of citizens: payment of pensions, allowances and compensations to pensioners, veterans, people with disabilities, children left without parental care, families who have lost their breadwinner, etc.
Rice. 12.1.
Along with public obligations, there is another type of expenditure obligations - civil law, which arise as a result of the provision of state (municipal) services (performance of work), as well as the conclusion of contracts and agreements by authorities and budgetary institutions.
Budget appropriations are made in accordance with the types of expenditure commitments.
Budget allocations - ceilings Money provided for in the respective financial year for execution budget commitments.
According to Art. 69 BC budget appropriations include appropriations:
- - provision of state (municipal) services (performance of work), including appropriations for the purchase of goods, works, services to meet state (municipal) needs;
- – social security of the population;
- - provision of budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises;
- – provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, individuals;
- – provision of interbudgetary transfers;
- – provision of payments, contributions, gratuitous transfers to subjects of international law;
- – service of the state (municipal) debt;
- – execution of judicial acts on claims against the Russian Federation, constituent entities of the Russian Federation, municipalities for compensation for harm caused to a citizen or legal entity as a result of illegal actions (inaction) of state authorities (state bodies), local governments, or officials these organs.
Budget appropriations for the provision of state (municipal) services (performance of work) include appropriations:
- - to ensure the performance of the functions of state institutions, including the provision of state (municipal) services (performance of work) to individuals and (or) legal entities;
- – provision of subsidies to budgetary and autonomous institutions, including subsidies for financial support for the fulfillment by them of the state (municipal) task;
- - provision of subsidies to non-profit organizations that are not state (municipal) institutions, including in accordance with contracts (agreements) for the provision of state (municipal) services (performance of work) by these organizations to individuals and (or) legal entities;
- – implementation of budgetary investments in objects of state (municipal) property;
- - procurement of goods, works and services to meet state (municipal) needs (with the exception of budgetary appropriations to ensure the performance of the functions of a state institution and budgetary appropriations for the implementation of budgetary investments in objects of state (municipal) property of state-owned institutions), including for the purposes of:
- 1) provision of state (municipal) services to individuals and legal entities;
- 2) development, purchase and repair of weapons, military and special equipment, industrial and technical products and property within the framework of the state defense order;
- 3) purchases of goods to the state material reserve.
Planning of budget appropriations is carried out in the manner and in accordance with the methodology established by the relevant financial authority.
Table 12.1. List of types of budget appropriations
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Name of the type of budget appropriation |
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Provision of public services |
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Social security of the population |
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Provision of budget investments to legal entities that are not state (municipal) institutions |
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Provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, individuals - producers of goods, works, services |
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Providing interbudgetary transfers |
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Provision of payments, contributions, gratuitous transfers to subjects of international law |
6.1. Payments, contributions, gratuitous transfers to subjects of international law arising and executed in accordance with the provisions of interstate (international) treaties and agreements providing for contributions and other payments by the Russian Federation to subjects of international law |
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Servicing the public debt of the Russian Federation |
7.1. Payments arising and executed in accordance with federal laws, regulatory legal acts of the Government of the Russian Federation, the Ministry of Finance of Russia and the Central Bank of the Russian Federation, as well as in accordance with agreements (agreements) that determine the conditions for attracting and circulating government debt obligations of the Russian Federation |
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Enforcement of judicial acts on claims against the Russian Federation for compensation for harm caused to a citizen or legal entity as a result of illegal actions (inaction) of state authorities (state bodies) or officials of these bodies |
8.1. Judicial acts on claims against the Russian Federation for compensation for harm caused to a citizen or legal entity as a result of illegal actions (inaction) of state authorities (state bodies) or officials of these bodies |
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Budget allocations for the provision of state (municipal) services (performance of work) are provided for the fulfillment of expenditure obligations arising from the conclusion by state authorities (local governments) and budgetary institutions of civil law contracts (labor agreements, state (municipal) contracts) or establishment of other conditions for the provision of budgetary funds on a reimbursable basis in the performance of their functions. Because the current legislation(laws, regulations on executive authorities, etc.) do not determine the amount of expenses for the performance of these functions, the law (decision) on the budget establishes the maximum volumes (limits) for the adoption and execution of the corresponding expenditure obligations.
Limit of budgetary obligations - the amount of rights in monetary terms to the adoption of budgetary obligations by a public institution and (or) their fulfillment in the current financial year (current financial year and planning period).
In turn, budget appropriations for the provision of state (municipal) services include appropriations for the operation of budgetary institutions, the provision of subsidies to autonomous institutions, as well as other non-profit organizations, the implementation of budget investments in state (municipal) property, etc. All of them are characterized by the retribution of the provision of budgetary funds (i.e., the implementation of legal or individuals certain activities paid for by the budget) should be planned based on the fulfillment of state (municipal) tasks.
State (municipal) services (works) - services (works) provided (performed) by public authorities (local governments), state (municipal) institutions and, in cases established by the legislation of the Russian Federation, by other legal entities.
Planning of budget allocations for the provision of state (municipal) services to individuals and legal entities is carried out taking into account the state (municipal) task (Article 69.2 of the BC).
State (municipal) task - a document that establishes requirements for the composition, quality and (or) volume, conditions, procedure and results of the provision of state (municipal) services.
The state (municipal) task is formed in the manner established by the Government of the Russian Federation, the highest executive body of state power of a subject of the Russian Federation, the local administration of the municipality, respectively, for a period of up to one year in case of approval of the budget for the next financial year and for a period of up to three years in case of approval of the budget for the next financial year and planning period (with possible specification when drafting the budget).
The state (municipal) task must contain:
- - indicators characterizing the quality and (or) volume (composition) of the state (municipal) services provided (works performed);
- - the procedure for the provision of state (municipal) services to individuals and (or) legal entities;
- - the procedure for monitoring the execution of the state (municipal) task, including the conditions and procedure for its early termination;
- – requirements for reporting on the execution of the state (municipal) task.
The state (municipal) assignment for the provision of state (municipal) services to individuals and legal entities must also contain:
- – determination of the categories of individuals and (or) legal entities that are consumers of the relevant services;
- - the procedure for the provision of relevant services;
- - marginal prices (tariffs) for payment for the relevant services by individuals or legal entities in cases where the legislation of the Russian Federation provides for their provision on a paid basis, or the procedure for setting these prices (tariffs) in cases established by the legislation of the Russian Federation.
Financial support for the fulfillment of state (municipal) tasks is carried out at the expense of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds, local budgets in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration.
Thus, BC is set legal basis to form the link "expenditure obligation - budget appropriation - state (municipal) assignment" as the basic unit of the budget process.
Unlike budget allocations for the provision of state (municipal) services, budget allocations for the social security of the population are not reimbursable. At the same time, the budget allocations included in them for the fulfillment of public regulatory obligations are established directly by law and are subject to execution by virtue of law, without prior notice before specific recipients of budgetary funds limits of budgetary obligations for their adoption. At this stage of development of the budget legislation of the Russian Federation, a legislative definition of the general specifics of only this form of budget allocations has been carried out, bearing in mind that in the future, after practical testing over several budget cycles, the relevant norms can be detailed and, if necessary, introduced in relation to other forms. expenditure commitments and related budget allocations.