General rules for 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 chief stewards were guided by general requirements, approved by Order of the Ministry of Finance of the Russian Federation dated November 20, 2007 No. 112n, which has been 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;
- estimates containing state secrets are approved no later than 20 working days from the date of delivery of the LBO to the institution;
- 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 procedure in the form of a single document. It may establish (clauses 3, 5 of Order of the Ministry of Finance No. 26n):
- main manager of federal budget funds:
- 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;
- 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).
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 corresponding 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.
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 the arch 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 entails the imposition of officials 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).
", budget issue, July 2018
The general rules for the procedure for drawing up, approving and maintaining budget estimates are constantly changing in accordance with changes made to the 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 form their own budget estimates, on the basis of which the manager of budget funds creates a Consolidated Statement 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 procedure 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 federal budget funds:
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 to legal entities, subsidies to budgetary and autonomous institutions, other non-profit organizations, interbudgetary transfers, subsidies to legal entities, individual entrepreneurs, individuals - producers of goods, works, services, subsidies to 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.
The new form of 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 corresponding 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 conduct more transparent, open activities of the institution. 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).
IN Russian legislation changes are constantly being made, and therefore the general rules to the procedure for drawing up, approving and maintaining budget estimates. From this article you will learn how to approach the formation and how to fill out the budget estimate for 2020, 2020 and the planning period.
Filling out the budget estimate for 2020 - procedure for subordinate institutions
Each government institution in Russia has the obligation to formulate its own budget estimate, since it is on the basis of this that the manager of budget funds will create a Summary Statement for the totality of subordinate institutions.
The formation of the budget estimate begins after the receipt of information about the amount of budget assignments that were allocated from the budget. The budgeting process can be divided into 3 stages:
- calculation of estimated planned indicators;
- preparation of a draft budget estimate;
- annex to the calculation estimate with detailed justification of cost items.
The text of Order of the Ministry of Finance of Russia dated November 20, 2007 No. 112n, which guided the main managers of budget funds for quite a long time, is adjusted from time to time. Currently, new requirements have come into force that must be taken into account when drawing up and approving estimates for the planning period 2020-2021 and estimates for 2020. The new conditions for exiting the Order of the Ministry of Finance of the Russian Federation dated February 14, 2020 No. 26n are justified. Here is a list of the main points that have changed since the new Order of the Ministry of Finance came into force:
- The budget estimate with justifications, which has been approved, must be sent to GRBS (RBS) within 1 working day. days from the date of its approval.
- Estimates containing information classified as state secrets must be approved no more than 20 days later. days from the date of delivery of the LBO to the institution.
- In shifts, it is now also required to provide forecast indicators.
- The structure of the budget estimate is undergoing changes.
- There was an increase in the number of sections of the estimate.
Each main manager of budget funds of a constituent entity of the Russian Federation and the federal budget must approve the procedure in the form of a single document. Managers of regional budget funds can establish:
- powers of the manager and chief manager of local budget funds;
- terms and rules for drawing up and approving draft budget estimates;
- terms and time of registration, making changes, maintaining and approving budget estimates.
The same powers are granted to the main managers of federal budget funds, but in relation to funds from the federal budget, not the regional one.
Filling out the budget estimate for 2020 - maintaining estimates in the GIIS “Electronic Budget”
According to the provisions of Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 168n, since 2020, municipal government institutions and state (subjects of the Russian Federation) institutions have been maintaining and compiling budget estimates using the GIIS “Electronic Budget”. The Letter of the Ministry of Finance of the Russian Federation No. 21-03-04/74624 presents the procedure for connecting institutions that receive funding from the federal budget. The GIIS “Electronic Budget” system provides the ability to maintain and generate:
- set of budget estimates;
- planned estimated indicators;
- budget estimates based on those communicated to the establishment of the LBO.
Filling out the budget estimate for 2020 - preparation and maintenance
The definition of the concept of budget estimate has not changed with the release of the new Order of the Ministry of Finance of the Russian Federation. The budget estimate is a document, the text of which reflects certain completed volumes, as well as the distribution of these volumes by areas of spending. The corresponding volumes, in turn, must be established for the duration of the law (decision) on the budget for the next financial year.
Important! Maintaining a budget estimate allows for adjustments to be made within the framework of the communicated budget assignments to the institution. Decrease amounts should be shown with a “-” sign, and increase amounts should be shown with a “+” sign.
Changes in the estimate are implemented by making amendments to indicators that affect:
- Volumes of estimated values.
- Distribution according to additional codes of analytical indicators.
- Carrying out the distribution of values from the estimate according to the cost classification codes of the budget classification.
- Distribution of estimated values that do not require adjustments to the budget indicators of the main manager.
According to the provisions of clause 8 of Order of the Ministry of Finance No. 26n, the budget change is formalized by the organization by determining the indicators for the 2nd year as part of the planning period, as well as making adjustments to the previously approved budget indicators for the next financial year and planning period. Currently, we can talk about the following features of the design of budget estimates for 2020:
- The number of sections of the budget estimate has been increased from 4 sections to 6.
- The “Agreed” mark is now placed at the end of the budget estimate (previously, the position of the mark was recommended by the provisions of Order of the Ministry of Finance of the Russian Federation No. 112n).
- New columns have become mandatory for entering indicators for the 1st and 2nd years of the planning period in the event of approval of the budget law for the next financial and planning period.
- Indicators for the current year and the planning period should now be reflected separately from each other. These indicators are formed in the context of budget cost classification codes and are subject to detail by codes of subgroups and/or elements of cost types. If there are special instructions in the procedure for maintaining estimates, it is also possible to further detail the mentioned indicators according to the codes of sub-items of the KOSGU groups.
A budgetary institution carries out its financial activities on the basis of an estimate of income and expenses.
The Federal Treasury of the Russian Federation or another body executing the budget, together with the main managers of budgetary funds, determines the rights of the budgetary institution to redistribute expenses according to subject items and types of expenses when executing the estimate.
The estimate of income and expenses must reflect all income of a budgetary institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activity, including income from providing paid services, other income received from the use of state or municipal property assigned to budgetary institutions by right operational management and other activities1.
In this regard, it is necessary to emphasize that currently the very concept of “estimate” has expanded, since it includes both the income and expenses of a budgetary institution. Previously, there was a procedure in which budgetary institution compiled cost estimates (establishing the volume, target direction, distribution of funds allocated from the budget), as well as separate estimates of income and expenses for each type of special (extrabudgetary) funds.
An estimate is a financial planning act that determines the main sources of financing (income) of a budgetary institution - § 2. Estimate of a budgetary institution and its significance
Article 161BC of the Russian Federation.
cuttings, as well as the volume, intended purpose and quarterly distribution of expenses of budgetary institutions. The estimate of a budgetary institution, being a financial planning act, has legal significance, which consists in defining and specifying the rights and obligations of recipients of budgetary funds for the formation and use of funds, as well as financial authorities and higher managers of budgetary funds in the field of control over their intended use.
Based on the range of institutions and the activities they cover, estimates can be classified into individual, consolidated and centralized activity estimates. An individual estimate is drawn up by each budgetary institution, taking into account the characteristics and determining the volume of its financial activities. Individual estimates of institutions belonging to the same field of activity are combined by the relevant ministries, departments, departments, executive bodies authorities of the constituent entities of the Russian Federation and local government in consolidated estimates.
Cost estimates for centralized events are drawn up by ministries, departments, executive authorities of constituent entities of the Russian Federation and local governments for the implementation of certain (centralized) events, for example, holding conferences, seminars, etc.
A budgetary institution, within 10 days from the date of receipt of notification of budgetary allocations, is obliged to draw up and submit for approval to a higher manager of budgetary funds an estimate of income and expenses in the established form1. Summary estimate for the ministry, department, etc. taken into account when drawing up the expenditure portion of the corresponding draft budget. The estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.
The estimate of income and expenses is valid during the financial year from January 1 to December 31 inclusive, i.e. within the period prescribed by law on federal budget RF. Every month, as well as at the end of the year, budgetary institutions make
Article 221 of the BC RF.
I
report on the execution of the estimate, which is sent to a higher organization and territorial body Federal Treasury. The procedure for drawing up such reports is determined annually by an order of the Ministry of Finance of the Russian Federation on approval of the rules for drawing up accounting reports by organizations on the budget for the corresponding year.
The estimating process is important point in the functioning of budgetary institutions, since correct composition estimates and their content entail sufficient funding, and consideration of the estimate is one of the forms financial control from the outside government agency for the implementation of government expenditures. Considering the estimates of budgetary institutions, the manager of budgetary funds clarifies questions about the necessity and expediency of the envisaged expenses; compliance with applicable laws and government regulations, as well as documentation guidelines.
The budgetary institution's estimate is developed on the basis of the Budget Classification1, which is important both in planning and using financial resources, and when drawing up reports on the execution of estimates. A special role belongs to the indication in the estimate of Budget Classification codes, in accordance with which institutions must make cash expenditures of received financial resources. Such an indication is a necessary condition ensuring the targeted use of allocated funds to facilitate the implementation of the budget law. When drawing up an estimate, a budgetary institution takes into account production performance indicators (tasks, control figures) established by the founder. For example, for schools, the control figures are the number of students and classes, by institution vocational education- student population, for clinics - number of visits, etc. At financial planning, the form of which is an estimate, takes into account not only the indicators at the beginning and end of the financial year, but also the average annual ones. "According to Article 18 of the Budget Code of the Russian Federation Budget classification Russian Federation is a grouping of income and expenses of all levels budget system of the Russian Federation, as well as sources of financing the deficits of these budgets, used for the preparation and execution of budgets and ensuring the comparability of budget indicators at all levels of the budget system of the Russian Federation.
§ 2. Estimate of a budgetary institution and its significance
In this regard, the budgetary institution, when drawing up estimates within the control figures, is also guided by expenditure standards.
Cost standards are the amounts of costs per unit of account established by the competent authorities (the rate of food consumption per person in a hospital, the rate of clothing consumption per child in orphanage for one year, etc.). Expense rates are usually divided into mandatory and optional (calculated); material and monetary. Mandatory expenditure norms are not subject to change (business trip expenses, food expenditure norms, etc.), while optional (calculated) norms are determined individually for each budgetary institution, based on its specifics (expenses for utility bills), by the institution itself in agreement with the financial authorities.
Material expenditure standards determine the amount of material resources per unit of expenditure.
Monetary norms are a cost form of expressing material norms and are formed by multiplying costs by in kind on the average price of these expenses.
The budgetary institution's estimate contains two main groups of expenses: current expenses and capital expenses.
In turn, current expenses, having a common code number of 100,000, combine a wide group of budget items, such as: purchases of goods and payment for services (110,000); remuneration of civil servants (110,100), which includes - remuneration of civil servants (110,110), allowances of military personnel (110,120), severance pay upon dismissal (110 130); wage accrual, insurance premiums to the state social insurance citizens (110,200); acquisition of supplies and consumables(110,300); (business trips and official travel (110,400); transport services (110,500); payment for communication services (110,600); payment utilities(110,700); other current expenses for the purchase of goods and payment for services (111,000); subsidies, subventions and current transfers (130,000), including transfers to the population (130,300), payment of pensions and benefits (130,310), scholarships (130,320), other transfers to the population (130,330). Capital expenditures have a common code number (200,000) and contain the following items: capital investments in fixed assets
Chapter 25. Legal regime of budgetary financing
(240,000); purchase of equipment and durable items (240,100);
major renovation(240,300), including major repairs of housing stock (240,310) and major repairs of non-production facilities, with the exception of major repairs of housing stock (240,330).
Each of the budget items has a specific content of the costs indicated in it. For example, under the economic item “remuneration of civil servants” the main and additional types wages, payment for overtime work, for work at night, on weekends, all types of bonuses, additional payments for additional types of work and allowances for high quality work.
Under the article “accruals for wages» reflect all types of mandatory charges to the wage fund.
Expenses for business trips are planned as a separate item in the estimate, which includes: expenses for travel, daily allowances, allowances for business trips, etc.
A significant place in the costs of maintaining institutions is occupied by utility bills: heating, lighting, water supply, etc., the estimated amount of funds of which depends on the volume and area of the premises, on the conditions of supply of energy resources, etc. Under the economic item “purchase of supplies and consumables”, expenses are planned for the acquisition of material resources that are of low value and wear out quickly, this includes: office supplies, medicines, soft equipment and uniforms.
The costs of paying for transport services include the costs of maintaining transport, including current car repairs, compensation for the use of personal passenger cars etc.
The expense item “payment for communication services” provides for all types of communication services, telephone subscription fees, payment for long-distance calls, postal items, telefaxes and
etc.
Other current expenses include amounts for current repairs of equipment and inventory, current repairs of buildings and structures.
To the article “ Capital investments fixed assets" includes all types of expenses that contribute to the growth of fixed production and non-productive assets, including the purchase of equipment and durable items, § 3. Legal regulation extra-budgetary funds of budgetary institutions 657 major repairs of premises in which budgetary institutions are located. The principle of itemized allocation of funds for a specific budgetary institution helps to strengthen financial control over their intended use. Budgetary institutions attach basic passport data to the estimate, which serves as justification individual species expenses. For example, educational institutions prepare certificates on the movement of the student population, data on the number of faculties, branches, research units; certificates about the educational and material base of the institution, which is reflected in documents containing data on educational areas and other buildings in operation at the beginning of the current year; on the provision of educational, scientific, methodological literature, etc., necessary for the main type of activity.
Financing of budgetary institutions from all types of budgets is carried out on the basis of income and expenses (clause 1 of Article 161 of the Budget Code of the Russian Federation). In addition, a budgetary institution uses budget funds in accordance with the approved budget of income and expenses (clause 5 of Article 161 of the Budget Code of the Russian Federation).
The cost estimate of a budgetary institution is a financial planning act that is available to all budgetary institutions. In the system of budgetary expenditures, the estimate of a budgetary institution performs the functions of: a) an act to which
the allocation of funds from the budgets of all levels of the budget system is “tied”; b) a financial planning act, on the basis of which a budgetary institution spends financial resources received from the budget. Based on the fact that the estimate is a financial planning act (a type of financial legal act), it has legal significance.
The legal significance of the estimate lies in the fact that it determines the rights and responsibilities of the head of a budget institution for the targeted use of funds allocated from the relevant budget, as well as the responsibilities of financial authorities for monitoring the targeted use of budget funds.
All estimates are divided according to the range of institutions they cover into individual and consolidated.
An individual estimate is compiled by each budgetary institution and contains only its income and expenses. At the same time, the estimate must reflect all income of a budgetary institution, received both from the budget and state extra-budgetary funds, and from entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property assigned for a budgetary institution with the right of operational management, and other activities (clause 3 of Article 161 of the Budget Code of the Russian Federation).
Individual estimates are combined by the main managers of budget funds for the corresponding budget into consolidated ones and submitted to the body responsible for monitoring the execution of the corresponding budget (clause 9 of Article 158 of the Budget Code of the Russian Federation).
Drawing up and executing estimates of institutions operating on a particular budget - component budget process, which in science is called the “estimation process”. The preparation of estimates of income and expenses of a budgetary institution is carried out by each budgetary institution after the budget has been approved and its execution has begun. In other words, the preparation and execution of estimates of budgetary institutions is carried out at the stage of budget execution.
An estimate of income and expenses is drawn up by a budgetary institution using a standard form. The latest standard form of the estimate was approved by the Russian Ministry of Finance in 1999. It consists of two parts. The first part of the estimate indicates the income and receipts of the budgetary institution, and the second - current expenses. All income taken into account in the estimate of a budgetary institution constitutes its extrabudgetary funds. Among them: income from business. activities and paid services of a budgetary institution; targeted income and gratuitous transfers, etc. For example, in accordance with the Law of the Russian Federation “On Education”, entrepreneurial activities include: leasing property educational institution, trade in purchased goods, equipment, acquisition of shares, bonds, other securities etc.
Naturally, all these incomes of the educational institution must be reflected in the income part of the budget of the school, boarding school, etc.
Consumable part budgetary institution estimates are built in accordance with economic classification budget expenses. It includes current and capital expenses of a budget institution. Main articles current expenses the estimates are:
a) remuneration of civil servants;
b) accruals for wages, i.e. payment of the unified social tax;
c) purchasing supplies and consumables;
d) business and official travel;
e) payment for transport services;
f) payment for communication services;
g) payment of utilities;
h) transfers to the population, etc.
Capital expenditure items in the estimate include:
a) purchase of equipment and durable items;
b) capital construction;
c) major repairs.
The direct work of a budgetary institution in drawing up estimates of income and expenses begins when it receives notification of budgetary allocations from the body executing the budget. The latter contains the figures that the budgetary institution is guided by when drawing up estimates.
Calculations must be attached to the estimate. The forms of calculations for the estimate were approved by the Ministry of Finance of the Russian Federation in 1999. Calculations for the estimate require the justification of each figure indicated in the cost estimate. For example, calculations of labor costs are made based on the number of rates for certain positions and the average wage rate for this position. In addition, when drawing up estimates, a budgetary institution must also be guided by the standards of financial costs for the provision of state and municipal services and cost standards for individual budget items. Expense standards are the amounts of costs per unit of account established by the competent authorities (for example, the rate of bread consumption per person in a hospital, the rate of clothing consumption per child in an orphanage, etc.).
Cost standards are determined for various objects by decrees of the Government of the Russian Federation, and in some cases by budgetary institutions themselves in agreement with higher authorities. For example, in accordance with the resolution of the Government of the Russian Federation “On urgent measures to social protection orphans and children left without parental care" dated June 20, 1992, determined the standards of nutrition, provision of clothing, shoes, soft goods and necessary equipment.
Expense rates are divided into mandatory and optional (calculated), material and monetary.
Mandatory expenditure standards are those that cannot be changed. These include expenses for business trips, food, work clothes, etc. Optional (calculated) norms are those that are determined individually for each budgetary institution based on its specifics. These include costs for lighting, heating, etc.
Material expenditure standards are those that determine the amount of material resources per unit of expenditure. For example, the number of shoes needed per year per child in an orphanage is determined, etc. Monetary norms are a cost form of expressing material norms. They are formed by multiplying costs in physical terms by the average price of these wastes. It is the monetary norms that are directly taken into account by budgetary institutions when drawing up estimates.
A budgetary institution is obliged to draw up and submit an estimate of income and expenses for approval by a higher manager of budgetary funds within 10 days from the date of receipt of notification of budgetary allocations. The cost estimate of a budgetary institution is drawn up in the prescribed form and signed by the head and chief accountant of the institution. The manager of budget funds must approve the estimate within 5 days from the date of its submission. The approved estimate of income and expenses of a budgetary institution is transferred to the body executing the budget, i.e. to the Federal Treasury or to the financial authority of the corresponding constituent entity of the Russian Federation (see Article 221 of the Budget Code of the Russian Federation).
A budgetary institution uses budget funds in accordance with the approved budget of income and expenses. At the same time, the types of expenses contained in the budgetary institution’s estimate correspond to the areas of expenses of the budgetary institution contained in Art. 70 BC RF. According to this article, budgetary institutions spend budget funds exclusively on:
wages in accordance with the prisoners employment contracts and legal acts regulating the amount of wages for relevant categories of employees;
transfer of insurance contributions to state extra-budgetary funds;
transfers to the population paid in accordance with federal laws, laws of constituent entities of the Russian Federation and legal acts of local governments;
travel allowances and others compensation payments employees in accordance with the legislation of the Russian Federation;
payment for goods, works and services under concluded state or municipal contracts;
Payment for goods, works, services in accordance with approved estimates without concluding state or municipal contracts.
Expenditure of budgetary funds by budgetary institutions for other purposes is not permitted.
A budgetary institution can redistribute expenses within the budget, i.e. may increase one type of cost estimate at the expense of another. However, the rights of a budgetary institution to redistribute expenses when executing estimates are determined by the Federal Treasury of the Russian Federation or another body executing the budget, together with the main managers of budget funds (clause 6 of Article 161 of the Budget Code of the Russian Federation). At the same time, a budgetary institution, when implementing estimates of income and expenses, independently spends funds received from extra-budgetary sources, i.e. funds received from business activities, from gratuitous receipts, etc.
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