Assignment of budget estimates. The procedure for drawing up, maintaining and approving budget estimates: sample

In accordance with Federal Law No. 63, which introduced a number of changes to the BC, a new concept was introduced into the legislation - budget estimate. This document establishing liability limits. Let us next consider the features of its design.

General information

Budgetary institutions are required to carry out operations to spend funds in accordance with the estimate. This rule is enshrined in Article 161 of the Tax Code (clause 1). Preparation of budget estimates- the responsibility of these organizations. The list of costs that are reflected in the document is enshrined in Article 70 of the Tax Code. Such expenses include:

1. Payment for the work of employees, salary (salary, remuneration, salary) of employees of government bodies, territorial self-government structures, persons holding government positions in the Russian Federation, municipal and civil servants, and other categories.
2. Travel and other payments accrued in accordance with employment contract, legislation of the Russian Federation, regulations of regions and Moscow Regions.
3. Payment for work, supply of products, provision of services for municipal or state needs.
4. Deduction of taxes and other obligatory amounts.
5. Compensation for damage caused by the institution during the conduct of its activities.

Rules

The procedure for drawing up and approving the budget estimate is determined by the main manager of funds, under whose subordination the organization is located. The established rules must comply with the requirements of the Ministry of Finance. defines the details that it contains budget estimate. This:

1. A stamp that includes the signature of the manager who has the authority to approve the document. The mark must contain a transcript of the painting.
2. Title of the document.
3. The financial period for which the information is provided.
4. Name of the organization that issued the document, OKPO code.
5. The name of the units of measurement for the indicators included in the estimate. Their OKEI code is also indicated.

As a rule, it is presented in the form of a table. It must contain line codes, names of the direction of funds and amounts, corresponding cost classification codes with details of KOSGU. Specific details are given in Order of the Ministry of Finance No. 74n. There are a number of sub-items that organizations use most often. Accordingly, the budget estimate must necessarily contain information about them. These are the sub-articles:

1. Salary.
2. Other payments.
3. Salary accruals.
4. Communication services.
5. Transport costs.
6. Rent.
7. Property maintenance.
8. Other services/work.
9. Increase in the cost of fixed assets, intangible assets, inventories.

Wages

Information about it is reflected in subarticle 211. Here, labor costs under contracts are planned in accordance with the legislation on the civil service and the Labor Code. Expenses include payments for:

In the same sub-article, deductions of financial assistance, bonuses, year-end remunerations and other incentives are planned. This also reflects the payment of annual and educational leave, compensation for unused vacation, benefits for the first 2 days of the employee’s incapacity for work. To calculate the required amount of funds, use staffing table, as well as regulatory documents regulating the salary system.

Other payments

This sub-article is considered by some experts to be the first most voluminous of all, which includes budget estimate. This is determined by the fact that deductions are planned for it additional compensation and payments provided for in the contract. These include, among others:

1. Daily allowances for business trips.
2. Monthly allowance for young children.
3. Reimbursement of the cost of uniform shoes and clothing.
4. Reimbursement of acquisition costs periodicals and printed products.
5. Cost of public transport tickets.
6. Other similar costs.

The calculations use the staffing table, local acts regulating the corresponding payments, information on the number of planned business trips during the year, etc.

Salary accruals

Planning of these costs is carried out according to subsection 213. This takes into account the costs of deducting the unified social tax, contributions at insurance rates for compulsory social insurance against occupational diseases and accidents at work. When reflecting these costs, it is necessary to take into account the provisions of Chapter 24 of the Tax Code and use information about the payroll. It must be remembered that the costs of paying the unified social tax and contributions to the FFOS for civil contracts with individuals are reflected under articles and sub-articles, which summarize information on payment for work under these agreements.

Communication services

They are planned according to subsection 221. Shipping costs are reflected here postal items, purchase of stamps, envelopes, payment cellular communication, connection and use of the Internet, time and subscription fees for using a local telephone and other similar costs. When planning, various information is taken into account. These include: the amount of the subscription fee, the price of a radio point, one item, an envelope, the number of telephone points, and so on.

Increase in the cost of intangible assets

The corresponding costs are planned according to subsection 320. Here they reflect the costs of acquiring or creating by contract tangible assets that do not have a material structure. For these objects, documents must be drawn up certifying the institution’s exclusive right to them. To determine the required amount of funds, information about the need for intangible assets and their cost are taken into account.

Transport services

They are planned according to subarticle 222. Typically, expenses for travel to the place of work during business trips, for retraining and advanced training courses (for part-time students, including) are reflected here. The same sub-item is used to plan costs for the delivery of non-financial assets. To determine required quantity funds use data on the number of business trips during the year with the approximate cost of travel, plans for advanced training, information on the average annual costs of hiring transport.

Utility payments

According to subarticle 223, consumption and payment are planned:

1. Technological needs and heating, hot water supply.
2. Gaza. The costs include, among other things, the costs of delivering raw materials to distribution networks, fees for the provision of supply and sales services.
3. Electricity for production, economic, medical, technical, scientific and other purposes.
4. Sewage, water disposal, etc.

To calculate the required amount of funds, information is needed on the need for heat, electricity, gas and water, as well as information on suppliers’ tariffs.

Property maintenance costs

They are planned according to subsection 225. This reflects the costs of paying for contracts for the provision of services, work related to the maintenance of fixed assets, non-productive assets, intangible assets, inventories that are in free use, operational management or rent. When making calculations, information from plans for the current and major repairs structures, buildings, utility systems, maintenance costs vehicles, information on the costs of providing maintenance services for fire and security alarms, computer networks, average annual costs for refueling and maintenance of office equipment.

Other expenses

They are planned according to subsection 229. Costs that are not related to payment are reflected here labor activity, purchase of services. Under subarticle 229, expenses related to:

1. Payment of taxes, fees and other obligatory amounts, state duties, fines, penalties and other sanctions.
2. Transfers of funds to trade unions for physical education and cultural work.
3. Payments State awards in different areas.
4. Reception and service of delegations.
5. Payments to athletes and coaches.

Other works

The costs for them are planned according to subsection 226. Here they reflect the costs of contracts for the provision of services and the performance of work not taken into account in the subsection. 221-225. In particular, they reflect payment:

1. For private security, installation of alarms.
2. For life, property, health, and civil liability insurance of vehicle owners.
3. For providing medical assistance to law enforcement officers and military personnel.
4. For rental of special video, audio, and film recordings.
5. For renting living space during business trips.
6. For services in the field information technology. In particular, the costs of purchasing user rights for software, purchasing, and updating databases are taken into account.
7. For the production of forms for state certificates, etc.

Procedure for approving budget estimates

As mentioned above, the main manager of funds is vested with the corresponding powers. Its manager has the right to assign it to another person. In particular, this may be the head of the manager. He, in turn, has the right to delegate powers to the head of the institution. The head of the chief administrator may limit this authority if violations of the provisions of the Book Code are detected.

Budget estimate in the "Electronic Budget": how to fill out?

Currently, there is a special framework created to ensure accountability, transparency and openness of the activities of organizations. B budget estimate in the "Electronic budget" improves quality financial management from the field of management of municipal and state funds. The document is drawn up by making adjustments to it within the limits of obligations brought to the organization. Budget estimate in the "Electronic budget""includes 4 sections. The form indicators are almost the same as those provided for the standard document form.

Registration

Maintaining budget estimates, as mentioned above, is carried out by adjusting the limits. It is necessary to take into account that the amounts of increases in the volume of prescriptions are reflected with a “+” sign, and decreases, accordingly, with a minus sign. Adjustment of the estimate is carried out by approving amendments to values ​​that change:

1. Volumes of prescriptions when the volume of LBO changes. The limit must be communicated to the organization according to established rules.
2. Distribution of assignments by classification codes of costs that require and do not require changes in the indicators of the list of the main manager of funds and LBO, as well as by additional codes of analytical quantities for which adjustment of the list and volume of limits is not required.

The procedure for drawing up budget estimates was supplemented by Order of the Ministry of Finance No. 168n. In accordance with the provisions, adjustments to the document can be carried out by agreeing on amendments to values ​​that change the volume of assignments, entailing their redistribution between sections.

Key tasks

The budget estimate is a document that allows you to solve a number of problems. Among its main tasks:

1. Increasing availability of information about financial activities and the state of the public legal entity, organization, assets and liabilities.
2. Introduction of tools that ensure the relationship between budget and strategic planning, monitoring the achievement of results from the implementation of state programs at the federal and regional levels, as well as those developed by municipal authorities. Budget estimate of a government institution In addition, it allows you to analyze the results of extra-program activities and the quality of execution of municipal and state functions.
3. Ensuring the placement of information on actual and planned financial indicators work in management by public means participants in the process in the public domain. Electronic system allows you to publish information about other legal entities receiving transfers from the budget.
4. Ensuring the integration of operations for the formation and implementation of income and expense items, accounting, preparation financial reports, other analytical information.
5. Strengthening the relationship between the budget process and planning procedures for the purchase of products, services, and works to meet the needs of public legal entities, the formation, placement of supply orders, and execution of municipal and government contracts.

Another task is to ensure the relationship between registers of obligations and the assigned powers of organizations, in accordance with the law.

", budget issue, July 2018

General rules to the procedure for drawing up, approving and maintaining budget estimates are constantly changing in accordance with changes made into legislation. We will tell you what rules will be used to formulate the Budget Estimate for 2019 and the planning period.

Procedure for subordinate institutions

The process of forming a budget estimate includes carrying out a series of calculations of estimated targets and drawing up a draft budget estimate. Work on the formation of the document begins at the moment when the institution receives data on the size of budget assignments allocated from the budget. Calculations are attached to the estimate, where each expense item is justified. All government institutions formulate their budget estimates, on the basis of which the manager budget funds a Summary Statement is formed for all its subdepartments.

For a number of years, the main managers were guided by the general requirements approved by Order of the Ministry of Finance of the Russian Federation dated November 20, 2007 No. 112n, which was subject to adjustments more than once. Another clarification when drawing up the budget estimate was made by Order of the Ministry of Finance of the Russian Federation No. 26n dated February 14, 2018 (hereinafter referred to as Order of the Ministry of Finance 26n). When drawing up and approving estimates for 2019 and the planning period 2020 and 2021. it is necessary to take advantage of the new requirements defined by this Order. Main changes:

the number of sections of the budget estimate has increased and the structure of the document has changed;

it is now also necessary to reflect forecast indicators in the estimate;

the approved budget estimate with justifications is sent to GRBS (RBS) no later than one working day after approval.

Also now the chief administrator approves the order in the form of a single document. It may establish (clauses 3, 5 of Order of the Ministry of Finance No. 26n):

1) the main manager of funds federal budget:

deadlines for drawing up and signing draft estimates;

procedure and deadlines for approving estimates (making changes to estimates);

powers of the main manager (administrator) of federal budget funds;

2) the main manager of budget funds of a constituent entity of the Russian Federation (local budget):

procedure and timing for drawing up and signing draft estimates;

the procedure and timing for drawing up, maintaining and approving estimates (amending estimates);

powers of the main manager (manager) of budget funds of a constituent entity of the Russian Federation (local budget).

Preparation and maintenance of budget estimates

As before, the budget estimate implies a document that reflects the established completed volumes and their distribution by expense areas. At the same time, it is taken into account that the corresponding volumes of expenses are established for the duration of the law (decision) on the budget for the next financial year (for the next financial and planning period) (clause Order of the Ministry of Finance 26n).

The budget estimate is compiled by the institution by forming indicators for the second year of the planning period and making changes to the approved budget indicators for the next financial year and planning period (clause 8 of Order of the Ministry of Finance No. 26n).

Now the budget estimate consists of six sections, namely:

Section 1: final indicators of the budget estimate.

Section 2: limits on budget obligations for expenses of the recipient of budget funds.

Section 3: limits on budgetary obligations for expenditures on the provision of budgetary investments legal entities, budget subsidies and autonomous institutions, other non-profit organizations, interbudgetary transfers, subsidies to legal entities, individual entrepreneurs individuals– producers of goods, works, services, subsidies state corporations, companies, public companies; making payments, contributions, gratuitous transfers to subjects of international law; servicing public debt, execution of judicial acts, state guarantees of the Russian Federation, as well as for reserve expenses.

Section 4: limits on budget obligations for expenditures on purchases of goods, works, and services carried out by the recipient of budget funds in favor of third parties.

Section 5: for information, budgetary allocations for the fulfillment of public regulatory obligations.

Section 6: for information, foreign currency exchange rate to the Russian ruble.

Appendix 1 and 2 of Order of the Ministry of Finance 26n contain the Form of the estimate and the form intended for changing its indicators.

The following main features of drawing up the budget estimate for 2019 can be highlighted:

The number of sections has increased: it was 4, now it is 6.

Columns have been introduced to reflect the indicators of the first and second years of the planning period in the event of approval of the law (decision) on the budget for the next financial and planning period.

New form The estimate provides for a separate reflection of the indicators of the current year and the planning period. They are formed in the context of budget expenditure classification codes with detailing by codes of subgroups and (or) elements of expenditure types. It is also possible to use additional detailing of indicators by codes of articles (subarticles) of groups (articles) of KOSGU (codes of analytical indicators), if this is established by the appropriate procedure for maintaining estimates.

Unlike the current form for 2018, recommended by Order of the Ministry of Finance of the Russian Federation No. 112n, the mark “Agreed” will be affixed at the end of the estimate.

According to the rules that are set out in paragraph 11 of Order of the Ministry of Finance 26n, maintaining a budget estimate involves making changes to it within the limits of the budget assignments communicated to the institution. In this case, the amounts of increase are reflected with a plus sign, and the amounts of decrease with a minus sign. Adjustment of the estimate is carried out by approving amendments to indicators that change:

Volumes of estimated assignments.

Distribution of estimated assignments according to codes for classification of budget expenditures of the budget classification of the Russian Federation.

Distribution of budget assignments that do not require changes in the budget indicators of the main manager.

Distribution by additional codes of analytical indicators.

Maintaining estimates in GIIS “Electronic Budget”

Since 2018, state (subjects of the Russian Federation) and municipal government institutions must maintain and compile Budget Estimates using the GIIS “Electronic Budget” in accordance with Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 168n.

The “Electronic Budget” system is designed to maintain a more transparent, open activities institutions. The system provides the ability to:

Formation and maintenance of budget estimates based on the LBO submitted to the institution in the prescribed manner.

Formation of justifications for planned estimated indicators.

Formation and maintenance of a set of budget estimates.

The procedure for connecting institutions that are financed from the federal budget is set out in the Letter of the Ministry of Finance of the Russian Federation “21-03-04/74624.

Violation by a government institution of the procedure for drawing up, approving and maintaining budget estimates shall entail the imposition on officials of an administrative fine in the amount of 10,000 to 30,000 rubles. (Article 14.14.7 of the Code of Administrative Offenses of the Russian Federation).

Estimate- documented accounting plan for receipts and expenditures cash used for financing economic activity enterprises.

From article 221. Budget estimates (as amended) Federal Law dated April 26, 2007 N 63-FZ):

• 1. The budget estimate of a budgetary institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of the budgetary institution, in accordance with the general requirements established by the Ministry of Finance Russian Federation. The budget estimate of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

• 2. The approved indicators of the budget estimate of a budgetary institution must correspond to the limits of budgetary obligations communicated to it for the acceptance and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a budgetary institution. The budget estimate of a budgetary institution may additionally approve other indicators provided for by the procedure for drawing up and maintaining the budget estimate of a budgetary institution. Indicators of the budget estimate of a budgetary institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a budgetary institution, can be detailed according to the codes of articles (subarticles) of the corresponding groups (articles) of the classification of sector operations public administration within the limits of budget obligations.

Notes

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See what “Budget estimate” is in other dictionaries:

Budget estimate- a document establishing, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a government institution;... Source: Budget Code of the Russian Federation dated July 31, 1998 N 145 Federal Law (as amended on December 3, 2012) ... Official terminology

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An annual estimate (list) of upcoming government revenues and expenses. The essence of the budgetary system of each country is determined by the economic system of society and the nature and functions of the state (see also Budgetary System). B. g. in... ... Great Soviet Encyclopedia

It forms part of the state budget and has as its purpose the calculation and expenditure of funds necessary for the maintenance of the army. Its main task is to provide the army with all supplies in the most profitable way for the treasury. IN… … Encyclopedic Dictionary F. Brockhaus and I.A. Efron

- (budget) 1. Financial plan, outlining indicative indicators of income, expenses, etc. organization for a certain period. 2. (the Budget) British financial plan for the coming year, presented for discussion in parliament, usually in March... ... Financial Dictionary

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budget- A plan that reflects expected results and allocated resources in quantitative form. Serves as a reference standard. budget Listing (in monetary form) of income and expenses of any... ... Technical Translator's Guide

The budget estimate is a planning document that determines the limits of the obligations of a government institution in accordance with the approved classifications of expenses (Article 6 of the Budget Code of the Russian Federation). In essence, this is a special form on the basis of which a government agency is financed.

The sample and procedure for drawing up the approval and maintenance of budget estimates OKUD 0501012 was approved by Appendix No. 1 to Order of the Ministry of Finance of Russia dated February 14, 2018 No. 26n. Please note that form 0501012 for 2020-2020 has been changed, and drawing up a document according to 2018 standards is unacceptable.

It is important not to confuse the two concepts. The estimate of a budgetary institution is not a unified form OKUD 0501012. This is often called another document, which is a sample estimate of income and expenses of a budgetary institution for the financial year and planning period. Today, the document that indicates the values ​​of income and expenses in non-state organizations is the plan of financial and economic activities of a state (municipal) institution (PFHD). PFHD does not have a unified form according to OKUD, but the requirements for PFHD are fixed by Order of the Ministry of Finance dated August 31, 2018 No. 186n.

The general requirements for management are determined by the legislator (new Order No. 26n). The BS will have to be drawn up taking into account the individual requirements of the founder. The procedure for drawing up, approving and maintaining a budget. Estimates are set by the chief manager (GRBS), who is in charge of the organization. Please note that Order 112n of the Ministry of Finance on the preparation of estimates for 2020 is not valid; it became invalid on December 31, 2018.

New document structure

Legislators adjusted the form. The structure of the document has expanded and new sections have been introduced. Their contents:

• in section No. 1, only the final estimates are indicated, that is, summary data for all sections;
• section No. 2 - we decipher the LBO on expenses for performing the functions of government institutions, disclose information about the main types of expenses of a government institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damage and etc.;
• section No. 3 - LBO on the costs of providing individual species government financing, including disclosure of information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing public debt, execution of judicial acts, government guarantees and reserve expenses;
• section No. 4 - we disclose information about personal financial support on expenses of the recipient of funds for the purchase of goods (works, services) in favor of third parties;
• section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, we indicate background information;
• section No. 6 - foreign currency exchange rate to the ruble, only reference information is indicated.

Basic rules for drafting

The form is drawn up for one financial year and planning period on the basis of the calculated indicators approved by the State Budgetary Inspectorate, which characterize the activities of the organization and the adjusted limits of budgetary obligations (LBO). For example, in 2020, it will be necessary to draw up a budget plan not only for the current financial year, but also for the planning period - these are 2021 and 2022. A form of budget estimate for a government institution for 2020 is being drawn up, taking into account the volume of funding for the procurement of goods, works or services.

Form 0501012 is submitted for approval with calculations and justifications for the planned estimates that were used in the preparation. These justification calculations are an integral part of the document. Please note, from 2020 such economic justification 95.

New forms will have to be taken into account when developing and compiling the BS. A sample calculation for the budget estimate of a government institution for 2020 is enshrined in a separate Order of the Ministry of Finance of Russia dated June 20, 2018 No. 139n.

For violation by a government organization of the procedure for drawing up and approval deadlines, fines from 10,000 to 30,000 rubles are provided for officials (Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).

If the activities of an institution constitute a state secret, then the BS in this case will have to be compiled separately. In other cases, federal public sector employees prepare a document in the specialized online system “Electronic Budget”.

Instructions for filling

Consider the following rules when drawing up a BS:

1. The volumes of expenses and their directions must strictly correspond to the submitted LBO, in particular for sections 1-4.
2. Form the current indicators and the code of the analytical indicator in the budget estimate for 2020 taking into account the new legislative requirements: Orders No. 132n and No. 209n.
3. BS indicators and indicators of the procurement activity plan for the reporting period must correspond in volume and direction financial security.
4. If the founder has provided for mandatory approval of the estimate, then include a separate column “Agreed” in the example of filling out the budget estimate for 2020. Provide fields not only for signature, but also for full name. official with transcript and date of endorsement.
5. Confirm the BS indicators with appropriate justifications, on the basis of which the document was drawn up (clause 8 of the new Order No. 26n).
6. If the chief administrator has established a state task in relation to a government institution, then when filling out the BS, you will have to take into account the completed indicators (clauses 2, 3 of Article 69.2 of the Budget Code of the Russian Federation).

Federal public sector employees are required to take into account additional requirements to compilation, which were approved for them by the Russian Ministry of Finance.

Features and terms of approval

The procedure for approving the BS is approved by the superior or chief manager of budget funds. The document is approved within 10 working days from the moment when the limits of budget obligations were brought to the government institution.

If the activities of a state institution involve state secrets, then other requirements apply. BS with state secrets are approved no later than 20 working days from the date of delivery of the LBO.

The BS is approved either by the manager himself or by another person who is authorized to perform such actions. GRBS has the right to provide these powers for another person.

The document, which is approved according to the established rules, must be sent to GRBS no later than the day following the day on which the estimate was approved.

How to make changes

Sometimes there is a need to change the LBO, and therefore the estimated values. In this case, the organization sends to the manager of state budget funds (RBS) a proposal to redistribute the adjusted limits according to budget classification codes (BCC). Changes are made in unified form(OKUD form 0501013), but with justification and calculations. Without supporting justification, GRBS (RBS) will not approve the changes.

If adjusting the estimated indicators requires changes to the current budget schedule for 2020 and the volumes of personal and financial services, then clarifications are first made to the documents, and only then the changes are approved.

Estimate in the electronic budget

Federal government agencies are required to reflect the BS in the Electronic Budget system if their activities do not involve state secrets. Regional and municipal organizations are not required to maintain documentation in the electronic database, but sometimes GRBS require maintaining an electronic version of the BS.

The Internet system is designed to achieve transparency, openness and accountability in the activities of institutions and to improve the quality of financial management. In 2020, all organizations must fill out estimates in the system.

It is necessary to apply economic calculations and justifications. We make adjustments to the indicators in the same way no later than 10 working days from the date the LBO is delivered to the recipient. Now only GRBS, and not a higher manager, has the right to approve the clarifications made.

"Accountant Advisor budgetary sphere", 2010, N 11

The legislative definition of the concept of budget estimates was first enshrined in the Budget Code of the Russian Federation only on January 1, 2008. At the same time, Order of the Ministry of Finance of Russia dated November 20, 2007 N 112n “On general requirements for the procedure for drawing up, approving and maintaining budget estimates” came into force budgetary institutions"(hereinafter referred to as Order No. 112n). In connection with the reform of the budgetary sector, the Ministry of Finance of Russia introduced changes to Order No. 112n. And now budget estimates will be formed only by state-owned institutions, and for budgetary institutions the estimates will be replaced by the Plan of Financial and Economic Activity.

Regulatory framework

Federal Law of 05/08/2010 N 83-FZ on improving the legal status of state (municipal) institutions changes from January 1, 2011 legal status existing budget institutions and introduces a new type of state (municipal) institutions - state institutions.

According to the amendments made by Law No. 83-FZ (Article 13) to the Budget Code of the Russian Federation, government institutions from January 1, 2011 will be financed based on budget estimates.

In order to implement Art. 13 of Law No. 83-FZ, the Ministry of Finance of Russia, by its Order No. 84n dated 30.07.2010, amended the mentioned Order No. 112n. Thus, General requirements for the procedure for drawing up, approving and maintaining budget estimates of government institutions have been established, which will come into force from the beginning of next year (hereinafter referred to as the General Requirements).

Next we will talk about the General requirements for government institutions. However, it should be borne in mind that, in accordance with paragraph 2 of Order No. 84n, such requirements will also apply to those budgetary institutions that transition period(from January 1, 2011 to July 1, 2012) will not receive budget subsidies, but will be financed on the basis of budget estimates. Let us recall that for federal budgetary institutions, the decision on the procedure for financing during the transition period is made by the corresponding main manager of federal budget funds. As for budgetary institutions of constituent entities of the Russian Federation and municipal budgetary institutions, the form of their financial support during the transition period is established accordingly by the law of the constituent entity of the Russian Federation, a regulatory legal act of the authorized body local government(Parts 15 and 16 of Article 33 of Law No. 83-FZ).

Let's talk in more detail about the budget estimate and the changes made to the General Requirements by Order No. 84n.

Budget estimate

So, according to Art. 6 BC RF budget estimate- this is a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a state institution, that is, the scope of rights of a state institution in in monetary terms to accept budget obligations and (or) their implementation in the current financial year (current financial year and planning period).

In turn, budgetary obligations are expenditure obligations, that is, the obligations of a public legal entity (the Russian Federation, a constituent entity of the Russian Federation, municipality) or a government agency acting on its behalf to provide an individual or legal entity, other public legal entity, or subject of international law with funds from the relevant subject. These obligations are due in the relevant financial year.

Thus, the budget estimate is the most important financial document of a government institution, representing a certain structure of expenses incurred by the government institution. The budget estimate may be changed, supplemented and clarified.

The budget estimate of a government institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds under whose jurisdiction this institution is located (Article 221 of the Budget Code of the Russian Federation). However necessary so that the order established by the chief manager certainly corresponds General requirements, established by the Ministry of Finance of Russia, that is, from January 1, 2011, the requirements established by Order No. 112n as amended by Order No. 84n.

According to the addition made to Art. 221 of the Budget Code of the Russian Federation by Law No. 83-FZ, if a government institution is a body state power (government agency), a management body of a state extra-budgetary fund, a local government body exercising budgetary powers as the main manager of budgetary funds, then the budget estimate is approved directly by the head of this body.

The procedure for drawing up, approving and maintaining budget estimates

Guided by the General Requirements, chief managers must develop and approve for subordinate government institutions their own procedure for drawing up, approving and maintaining estimates (hereinafter referred to as the Procedure), which will take into account the specifics of the activities of this department.

Currently, each main manager of budget funds has developed and approved such a Procedure. For example, for institutions subordinate to the Federal Agency for Healthcare and social development, the Procedure approved by Agency Order dated December 25, 2007 N 2847 is in effect.

Guided by Law No. 83-FZ and Order No. 84n, the main managers can choose any course of action: both to amend the existing normative act concerning the procedure for drawing up, approving and maintaining budget estimates, and to issue a new normative act. The main thing is that the Procedure complies with current legislative and other regulatory legal acts.

Thus, it should be borne in mind that, according to the addition introduced by Order No. 84n, the General Requirements establish requirements for the preparation, approval and maintenance of budget estimates not only of a state (municipal) government institution, but also of its separate (structural) division without the rights of a legal entity, exercising powers to conduct budget accounting.

Thus, if a government institution has separate (structural) divisions exercising powers to maintain budget accounting (they must be listed in the institution’s charter), then they also must prepare a budget estimate. In the future, the head of the institution will combine the estimates of such departments and draw up a single estimate for the institution.

In order to implement this norm, the head of a government institution may approve the Procedure for drawing up, approving and maintaining budget estimates for his separate divisions, of course, guided by the Procedure approved to him by the main manager of budget funds.

The head of the institution may not approve a separate Procedure, and then the separate (structural) divisions of the institution will be guided directly by the Procedure approved to the institution by the chief administrator.

The procedure for drawing up, approving and maintaining estimates must be established in the form of a single document.

Drawing up a draft estimate

Let us note that neither the Budget Code nor other regulatory documents establish the sequence of actions necessary for drawing up, approving and maintaining estimates. Unfortunately, the necessary amendments to the regulatory documents have not been made to date.

Meanwhile, the preparation and approval of budget estimates is preceded by a very important work on planning expenses for the coming period. This is evidenced by the norm of Art. 158 of the Budget Code of the Russian Federation, which, in particular, stipulates that one of the budgetary powers of the main manager (manager) is planning relevant budget expenditures and drawing up a justification for budgetary allocations.

However, it is obvious that the main manager (manager) of budget funds can plan expenses (his own and those of the managers and institutions subordinate to him) only based on the data provided to him by the managers and institutions under his jurisdiction, respectively.

Therefore, at the stage of drafting the corresponding budget, participants budget process determine their spending needs for the coming period in the context of existing and accepted budgetary obligations. They must justify these expenses, that is, provide calculations or explain in another way, reflect them in the draft budget estimate and present this project to its chief manager (manager).

That's it the need to draw up a draft budget estimate and was not enshrined either in the Budget Code of the Russian Federation or in any other regulatory document. And only in accordance with the changes made by Order No. 84n to the General Requirements, this gap was eliminated.

It has been established that in order to formulate an institution’s estimate for the next financial year, at the stage of drawing up a draft budget for the next financial year (for the next financial year and planning period), the institution draws up a draft estimate for the next financial year. Moreover, a recommended example of a draft estimate is provided(Appendix No. 2 to the General Requirements).

It has also been established that it is necessary to formulate a draft budget estimate for the next financial year in accordance with the Procedure for drawing up, approving and maintaining estimates established by the main manager of budget funds. If the law (decision) on the budget is approved for the next financial year and planning period, then the main manager of budget funds, when establishing the Procedure for drawing up, approving and maintaining estimates, has the right to provide for the formation of draft estimates for the next financial year and years of the planning period.

Taking this into account, the main managers of budget funds must clearly set out in the Procedure the algorithm for the formation of draft budget estimates, including the deadlines for the formation and submission of draft estimates. Previously, the main managers, as a rule, did not indicate this, since they had no legal basis. Now such grounds have appeared, and therefore the main managers will need to make the necessary amendments to their documents.

In addition, chief managers will now have regulatory vested right demand draft estimates from their subordinate managers and institutions.

The chief manager summarizes the information obtained from the draft budget estimates of his subordinate managers and institutions and transmits them to the financial authority as a justification for budgetary allocations, taking into account his own needs.

Let us recall that from January 1, 2009, 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 for the next financial year (the next financial year and planning period), as well as its implementation in the reporting period financial year and current financial year.

After the budget is adopted, budget execution follows, the organization of execution of which is entrusted to the relevant financial authority. In order to implement the expenditure budget, the financial authority draws up and maintains separate document - Consolidated budget list.

The procedure for drawing up and maintaining the Consolidated Budget List, as well as the Procedure for drawing up and maintaining budget lists of the main managers, is approved by the financial authority itself. For example, at the federal level, the specified Procedure was approved by Order of the Ministry of Finance of Russia dated December 17, 2008 N 143n.

Supervisor financial authority approves the Consolidated Budget Schedule, the indicators of which must comply with the law (decision) on the budget.

Meanwhile, changes can be made to the Consolidated Budget List in accordance with the decisions of the head of the financial body (the head of the management body of the state extra-budgetary fund) without making changes to the law (decision) on the budget. The list of such cases is given in Art. 217 BC RF. Law N 83-FZ supplemented this list: changes to the consolidated budget list can also be made in the event of a change in the type of state (municipal) institutions.

Simultaneously with the approval of the Consolidated Budget Schedule, the head of the financial authority approves to the main managers the limits of budget obligations (hereinafter - LBO) for the current financial year and the planning period in the context of the departmental structure and operations of the general government sector.

The approved indicators of the Consolidated Budget Schedule for expenditures are communicated to the main managers of budget funds before the start of the next financial year.

The main managers, in turn, communicate to the managers and recipients of budget funds the indicators of the Consolidated Budget Schedule, budget allocations and LBO for the next financial year, also before the start of the next financial year.

At the federal level, these indicators are communicated through the Federal Treasury.

From the moment budgetary allocations and LBO are brought to the establishment, the next important stage begins - the preparation and approval of the budget estimate.

Thus, all activities related to the budget estimate can be conditionally divided into three stages:

• drawing up a draft estimate;
• preparation and approval of budget estimates;
• maintaining budget estimates.

Preparation of budget estimates

Article 162 of the Budget Code of the Russian Federation refers to the budgetary powers of the recipient of budgetary funds (and therefore the government institution) not only the execution of the budget estimate, but also its preparation. Thus, a government institution itself draws up an estimate for itself, based on calculated indicators characterizing the activities of the institution, developed and established (agreed upon) by the main manager (administrator) of budget funds for the corresponding financial year and on the basis of the adjusted volumes of LBO.

Make an estimate- this means establishing the volume and distributing directions for spending budget funds in accordance with the limits of budget obligations for budget expenditures on the acceptance and (or) fulfillment of budget obligations to ensure the functions of the institution for one financial year.

Estimate indicators are formed according to the codes of the Classification of budget expenditures of the budget classification of the Russian Federation with detailing the codes of articles (subarticles) of the Classification of operations of the public administration sector.

Main managers, managers of budget funds, institutions have the right to further detail the budget indicators by codes of analytical indicators.

Previously, the General Requirements did not establish the form of the budget estimate. The main managers could independently develop it taking into account the specifics of their activities. At the same time, the General Requirements contained a list of mandatory details that must be contained in the form of a budget estimate.

According to the changes made to the General Requirements by Order No. 84n, Appendix No. 1 to the General Requirements now a recommended sample estimate form is provided.

The form of the budget estimate, as well as the form of its draft, contains almost the same details with the only difference being that the form of the draft estimate contains additional indicators that justify the need to allocate funds to the institution. For example, the obligations of the institution are indicated: current and accepted.

When establishing the procedure for drawing up, approving and maintaining an estimate, the main manager of budget funds has the right to supplement the estimate form with additional details and sections, and also determine the rules for filling it out. If the main manager of budget funds in the Procedure for drawing up, approving and maintaining estimates provides for the procedure for approving the institution’s estimate, then the approval is drawn up on the estimate with the stamp of approval. This stamp includes the word "Agreed", name of the position of the official (including the name of the institution) who approved the estimate of the institution, personal signature, transcript of the signature and date of approval.

The form of the budget estimate is approved by the chief manager. To the estimate submitted for approval must be attached justifications (calculations) of the planned estimated indicators used in the formation of the estimate. Moreover, these justifications are an integral part of the estimate. This addition was made by Order No. 84n.

This is very important, since it is with the help of these documents that the main manager determines the need for the institution’s expenses.

If an institution is reorganized, then its estimate is drawn up in the manner established by the main manager of budget funds, to whose jurisdiction the institution being reorganized has passed, for the period of the current financial year and in the amount of the limits of budget obligations brought to the institution in the established manner.

Approval of budget estimates

The estimate of the main manager is approved by the head of this main manager of budget funds.

The estimate of an institution that is not the main manager of budget funds is approved by the head of the main manager of budget funds. But the chief administrator may provide for a different approval procedure.

The head of the main manager of budget funds has the right, in the manner established by him, to provide the head of the manager of budget funds with the right to approve estimates of institutions under his jurisdiction. The head of the main manager of budget funds has the right to approve a set of estimates of institutions presented to him by the manager of budget funds.

The head of the main manager (manager) of budget funds also has the right, in the manner established by him, to provide to the head of the institution. The head of the main manager (manager) of budget funds has the right to approve a set of estimates of institutions presented (generated) by the manager of budget funds.

The head of the main manager (manager) of budget funds, in the case of bringing a state (municipal) task to a subordinate institution, provides in the manner established by him to the head of the institution the right to approve the institution's budget. In this case, the head of the main manager, manager of budget funds has the right to approve a set of estimates of institutions presented (generated) by the manager of budget funds.

If violations of the budget legislation of the Russian Federation are revealed, committed by the relevant institution when executing the estimate, then the head of the main manager (manager) of budget funds has the right, in the manner established by him limit the granted right to approve the institution’s estimate to the head of the budget funds manager (institution).

As for the estimate of a separate (structural) unit of an institution, it is approved by the head of the institution within which this unit was created (clause 8 of the General Requirements as amended by Order No. 84n).

Maintaining budget estimates

Maintaining a budget estimate means making changes to it within the limits of the corresponding limits of budget obligations communicated to the institution in the prescribed manner.

According to the addition introduced by Order No. 84n, changes to the estimate indicators are drawn up by the institution according to the recommended model given in Appendix No. 3 to the General Requirements. The form of this document is almost similar to the form of the budget estimate. But it is imperative to indicate the number of changes so as not to confuse the budget estimate indicators.

Changes to the estimate are made by approving changes in indicators - increase amounts, reflected with a “plus” sign, and (or) reduction in the volume of estimated assignments, reflected with a “minus” sign.

So, estimates may vary:

• the volume of estimated assignments - in case of changes in the LBO communicated to the institution. For example, due to objective reasons and the assigned budgetary powers, the chief manager (manager) redistributed the LBO (within the limits of the appropriations and LBO approved to him) between subordinate institutions;
• distribution of estimated assignments according to codes for the classification of budget expenditures of the budget classification of the Russian Federation (except for KOSGU codes), requiring changes in the indicators of the budget breakdown of the main manager of budget funds and LBO;
• distribution of estimated assignments according to KOSGU codes that do not require changes in the indicators of the budget breakdown of the main manager of budget funds and the approved volume of LBO;
• distribution of estimated assignments according to KOSGU codes that require changes in the approved volume of LBO;
• distribution of estimated assignments according to additional codes of analytical indicators, detailed by the main manager, which do not require changes in the indicators of the budget breakdown of the main manager of budget funds and the approved volume of LBO.

Changes to the estimate that require changes in the indicators of the budget list of the main manager of budget funds and LBO are approved after changes are made in the established order to the budget list of the main manager of budget funds and the limits of budget obligations.

Article 217 of the BC RF determines in what cases indicators of the Consolidated Budget Schedule may be changed in accordance with the decisions of the head of the financial authority without amending the law (decision) on the budget. This:

• insufficient budgetary allocations to fulfill public regulatory obligations. At the same time, the total volume of these allocations cannot exceed 5% of the total volume of budget allocations approved by the law (decision) on the budget for their implementation in the current financial year;
• change in the composition or powers (functions) of the main managers of budgetary funds (budgetary institutions subordinate to them);
• entry into force of laws providing for the exercise of powers of state authorities of constituent entities of the Russian Federation (local governments) at the expense of subventions from other budgets budget system RF;
• execution of judicial acts providing for foreclosure on funds from the budgets of the budget system of the Russian Federation;
• use of reserve funds and otherwise reserved as part of approved budget allocations;
• distribution of budgetary allocations between recipients of budgetary funds on a competitive basis;
• other grounds related to the peculiarities of the execution of budgets of the budgetary system of the Russian Federation, the redistribution of budgetary allocations between the main managers of budgetary funds established by the law (decision) on the budget;
• redistribution of budget allocations between the current financial year and the planning period;
• an increase in budget allocations for individual sections, subsections, target items and types of budget expenditures due to savings in the use of budget allocations for the provision of state (municipal) services in the current financial year. At the same time, the increase in budget allocations for the corresponding type of expenditure should not exceed 10%;
• carrying out the restructuring of state (municipal) debt in accordance with the Budget Code of the Russian Federation.

It is obvious that any change in budgetary allocations and personal financial support will entail a change in the indicators of the budget estimate of a particular budgetary institution.

Changes to the estimate are approved in the same manner as the budget estimate is approved, and by the same person who approved it. So, if it was approved by the head of the main manager of budget funds, then he must approve changes to the budget indicators. If the head of the chief manager has granted the right to approve the estimate to the head of the manager or the head of the institution, then the same officials and must approve changes to budget indicators.

E.A.Alexandrova

State Advisor

Civil Service of the Russian Federation 2nd class