Budget list example. New procedure for drawing up and maintaining a consolidated budget schedule

Summary list of the federal budget is a document that determines the directions for using budget funds. The summary list is brought to the attention of the representative and control authorities. Its execution is entrusted to the treasury authorities, which inform the main managers and recipients of monetary resources from the budget about the amount of allocations allocated for them. The relevant information is communicated by sending notifications in the prescribed form.

Procedure for approval and communication

Drawing up a summary list is entrusted to. The completed document is approved by the Minister of Finance. Fifteen days are allotted for this after the budget law has been adopted. The finished document is sent to the treasury authorities for execution, and to the Accounts Chamber and the Federal Assembly for information. Moreover, local treasuries receive only the part of the list that directly concerns them.

In practice, two methods are used to ensure that a government institution can obtain the amount of funds allocated to it from the budget. The first option involves sending a notification to the governing body to which the institution is subordinate. You can also provide relevant information directly to the management of the institution itself.

The first method is applied to institutions working in areas such as health care, education, and culture. In this case, the treasury provides data on budget financing to the body that is responsible for managing a particular industry, that is, the main manager of funds. If we are talking about the (federal) budget, then ministries, agencies and departments play this role. When distributing funds from a local or regional budget, this information is communicated to the department, department or department that oversees a particular industry at the local level. Such bodies, as a rule, are formed under local authorities or self-government bodies.

Features of the execution of summary painting

The Treasury informs recipients of funds about the amount of allocations provided. Recipients mean budgetary institutions or other organizations to which funds from the budget are allocated according to the summary list. arrive quarterly. Moreover, the list is drawn up in such a way that revenues in the corresponding period cover the planned expenses.

They are equivalent to budgetary obligations, that is, an obligation to pay funds within a certain period, which is recognized by the treasury authorities. The basis for the obligation is the budget law or the consolidated list.

It should be noted that deviations from the summary list are allowed, but only within certain limits. Thus, managers of budget funds can deviate from the size of the established allocations by ten percent, and recipients - by fifteen. In the event of deviations, appropriate changes are made to this document.

The procedure for performing the summary list is approved by the Ministry of Finance. It also sets the rules according to which changes can be made to it. This takes into account the specifics of budget expenditure and revenue items that are subject to adjustment. As a rule, the initiator of changes to the summary list is the main managers of funds, who prepare the corresponding presentation. Its consideration falls within the competence of the Government or the Ministry of Finance directly.

Summary list: grounds for change

The management of the relevant financial authorities changes the summary list in the following cases:

• if the funds allocated from the budget are not enough to fulfill public obligations. In this case, an increase in allocations is allowed within five percent of the total amount of allocated funds;

• the composition (and in some cases the powers) of managers of monetary resources was changed or a law was issued providing for financing from another source or in the execution of a court decision, according to which a penalty is imposed on budgetary funds;

• if appropriations were increased due to savings in money allocated for the provision of specific services. In this case, funding for certain sections and articles may be increased, but the amount of expenses for individual items should not exceed ten percent;

• if subsidies, subventions or proceeds were received from citizens or organizations that were not provided for in the summary list.

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According to the norms of the budget code of the Russian Federation, the budget list is a document, the preparation and maintenance of which is carried out by the manager of budget funds (the chief administrator of sources for covering the budget deficit). The main purpose of this document is to implement the budget for expenses (the sources of funds to cover the budget; in fact, it is an operational plan for the distribution of expenses and income.

The basis for drawing up the budget schedule is the budget approved by the State Duma. It is formed in strict accordance with the budget classification: according to departmental and functional classification articles, chapters, subsections and the sections themselves.

The main manager of budget resources is given ten days to draw up a budget schedule, after which he is obliged to submit it to the Ministry of Finance of the Russian Federation.

After all the main managers of budget resources submit their budget statements to the Ministry of Finance, a consolidated document is formed on their basis, which is then approved by the Minister of Finance. This process takes a maximum of seventeen days from the date of adoption of the law concerning the federal budget. Then the consolidated budget statement is sent to the Federal Treasury for further execution. The Federal Assembly also receives copies of the consolidated budget list for review.

After a ten-day period has passed since the approval of the consolidated budget document, the body responsible for budget execution communicates the values ​​of the indicators to all recipients of budget resources and lower-level managers. For this purpose, he sends them notifications about the amount of budget resources for the entire subsequent budget period.

After a budgetary institution receives such a notification, it must, no more than 10 days in advance, generate and submit for approval an estimate of expenses and income, in accordance with the established form. Then the higher budget manager must approve or reject it. He is given five days for this.

The budgetary institution, which performs the functions of the main manager of budgetary resources, also generates income, which is approved by the head of such an institution.

After this document is approved, on the same day it is transferred to the body that is responsible for budget execution.

The very execution of budget indicators largely depends on the main managers (GR), managers and recipients of budget amounts.

Resources is a government body of the Russian Federation vested with the right to distribute federal budget funds among recipients of such resources and subordinate managers, as well as among those budgetary institutions of health care, culture, education and science that are of the greatest importance. He controls reporting, implementation of plans for the provision of municipal and state services, targeted use and timely return of budget funds.

A government authority that has the right to distribute funds among subordinate recipients of budget resources can act as a manager of budget funds.

The responsibilities of the manager include drawing up a budget schedule, determining the limits of budget obligations for each subordinate recipient and submitting them to the body executing the budget.

Recipients of budgetary resources include budgetary institutions or other organizations that have the right to receive and use government allocations, according to the budget schedule for the corresponding year.

A certain part of such recipients are government institutions, the financing of which occurs according to the corresponding cost and income estimates.

Thus, the budget list is a document without which budget execution is simply impossible.

1. The execution of budgets at all levels of the budget system of the Russian Federation is carried out by authorized executive bodies on the basis of the budget schedule.
2. The budget list is compiled by the main manager of budget funds for the managers and recipients of budget funds on the basis of the approved budget in accordance with the functional and economic classifications of budget expenditures of the Russian Federation with a quarterly breakdown and is submitted to the executive body responsible for drawing up the budget within 10 days from day of budget approval.
3. Based on the budget lists of the main managers of budget funds, the body responsible for drawing up the draft corresponding budget draws up a consolidated budget list within 15 days after approval of the budget. The consolidated budget list is approved by the head of the specified body in the prescribed manner and no later than 17 days after approval of the budget is sent to the body executing the budget.
4. At the same time, the consolidated budget list is sent for information to the relevant representative and control bodies.

The commented article uses a number of terms that require clarification. The main manager of budget funds is understood as a government body of the Russian Federation that has the right to distribute federal budget funds to subordinate managers and recipients of budget funds. This body draws up a budget schedule, distributes limits of budget funds among subordinate managers - recipients of budget funds. The main managers are ministries and departments. The manager of budget funds is a state authority or local government that has the right to distribute budget funds to subordinate recipients. Recipients of budget funds according to the Budget Code of the Russian Federation are institutions that have the right to receive budget funds in accordance with the budget schedule for the corresponding financial year. A budgetary institution is an organization created by state authorities of Russia, constituent entities of the Russian Federation or local governments to carry out functions of a non-profit nature, the activities of which are financed from the budget of the appropriate level based on estimates of income and expenses.
The execution of budgets at all levels of the budget system of the Russian Federation is carried out by authorized executive bodies on the basis of the budget schedule. In accordance with the Budget Code of the Russian Federation, a budget list is a document on the quarterly distribution of budget income and expenses and budget allocations between recipients of budget funds and compiled in accordance with the budget classification. The budget list contains detailed indicators of income, borrowing funds and expenses of the approved budget in accordance with the current budget classification by the terms of the budget year in the context of managers and recipients of budget funds, and is sent for information to the representative authorities and control and accounting bodies. The budget schedule is developed on the basis of balances of income and expenses, cost estimates of budget recipients.
Summary budget list compiled by the Ministry of Finance of the Russian Federation on the basis of budget lists of the main managers within 15 days after approval of the budget. The consolidated budget list is approved by the Minister of Finance and no later than 17 days after approval of the budget, it is transferred for execution to the Federal Treasury (the body executing the budget) and sent to the Federal Assembly (representative body) and the Accounts Chamber of the Russian Federation (control body).
The approved budget schedule is a document regulating the collection of payments to the budget and the opening of loans to finance activities provided for in the budget.

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Consolidated budget list

An operational document reflecting the distribution of budget revenues and expenses, sources of financing the budget deficit in the context of budget classification indicators.

On the basis of the consolidated budget list in the Russian Federation, budget execution is carried out. The procedure for drawing up and executing the consolidated budget schedule is determined by budget legislation and regulatory documents of the body executing the budget. The procedure for drawing up and approving the consolidated budget list of the federal budget (a similar procedure is provided for drawing up and executing the list of territorial budgets) is as follows. Based on the quarterly distribution of income, expenses and sources of financing the federal budget deficit approved by the Government of the Russian Federation, the Ministry of Finance of Russia communicates to the federal executive authorities and other direct recipients of federal budget funds the quarterly distribution of federal budget expenses in the structure of functional and departmental classifications of budget expenses of the Russian Federation.

The main managers of budget funds bring the distribution of the volumes established for them to the organizations under their jurisdiction, and coordinate with these organizations the repayable volumes of distribution of expenses received from them in the structure of functional and economic classifications of expenditures of the budgets of the Russian Federation (refundable appropriation limits). When determining the areas of financing established in the repayable limit of appropriations, the main managers of budgetary funds, organizations under their jurisdiction, must establish the amount of expenses projected for certain purposes at the expense of the federal budget, within the limits of the allocated funds as a whole for the year, and in quarterly distribution.

Based on the repayable limits of appropriations of the main managers of budgetary funds, they form consolidated repayable limits of appropriations in the structure of functional and economic classifications of budget expenditures of the Russian Federation and submit them to the Ministry of Finance of Russia for the formation of a consolidated budget schedule. The consolidated budget statement approved by the Minister of Finance is sent in the prescribed manner for execution to the main managers of federal budget funds and the federal executive authorities responsible for mobilizing revenues to the federal budget. Based on the consolidated budget list received from the Ministry of Finance of Russia, the main manager of budget funds communicates to the organizations under its jurisdiction the limits of budget obligations. These limits are communicated to the organizations receiving the budget, are agreed upon with higher managers of budget funds and are signed by the head of the organization - the higher manager of budget funds and the head of the organization receiving the budget and are certified by the stamps of these organizations. Agreed limits on budget obligations are submitted by budget recipients to the relevant body of the Federal Treasury to control the expenditure of federal budget funds.

Federal budget expenses are financed in accordance with the volumes of financing expenses, revenue receipts and sources of financing the federal budget deficit approved monthly by the Chairman of the Government of the Russian Federation on the basis of a consolidated budget schedule. In Russia, until 1918, the State Budget was called the State List of Income and Expenditures. In a number of countries, the budget law for the corresponding year also provides a detailed breakdown of revenues, expenses and sources of financing the budget deficit.

Indicators of the consolidated budget breakdown detail the volumes of budget allocations approved by the main managers of budget funds and the main administrators of sources of financing the budget deficit by the law (decision) on the budget in the current financial year or in the current financial year and planning period, according to the codes of the economic classification of expenses and sources of financing budget deficits in terms of payments from the budget.

The main provisions for maintaining a consolidated budget schedule were approved in Budget Code, in article 217 “Consolidated budget list”.

The procedure for drawing up and maintaining a consolidated budget list is established by the relevant financial authority. The approved indicators of the consolidated budget schedule must comply with the law (decision) on the budget. If changes are made to the budget law, then similar changes must be made to the SBR.

The expenditure part of the SBR is compiled as follows: the departmental structure of expenditures is taken from the budget law. It can be left unchanged, or it can be supplemented with the KOSGU code (one digit or full code). A full or partial KOSGU code can be specified only for individual GRBS or types of expenses.

The approved indicators of the consolidated budget breakdown of expenditures are communicated to the main managers of budget funds before the start of the next financial year.

Other features of maintaining a consolidated budget list are established by the relevant financial authority.

For example, consider the form of the consolidated budget list approved for the federal budget (Order No. 143n dated December 17, 2008 “On approval of the procedure for drawing up and maintaining the consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit ).

We must not forget that the Federal District may approve the need to indicate the KOSGU code in whole or in part in the SBR. Also for the federal level in the SBR only BA are indicated. The limits are indicated in a separate planning document called “Limits on Budget Obligations” and drawn up by the main managers of budget funds. However, at other levels, a common option for maintaining the SBR is that LBOs are included in the consolidated budget schedule.

That is, the SBR can approve BA and LBO for expenses and BA for payments by source.

Sometimes, instead of the concept of budgetary allocations (BA), the concept is used budget assignments, the latter concept is absent in the Budget Code of the Russian Federation. Another synonym for budgetary allocations is the indicators of the consolidated budget breakdown ( Article 219 1 of the Budget Code of the Russian Federation “Budget list”).

The main differences between the budget law and the SBR:

Law: this is a plan for the receipt (according to the classification of income and sources of financing the budget deficit in terms of budget revenues) and expenditure (according to the expenditure classification and classification of sources of financing the budget deficit in terms of disposal from the budget) of funds, as a rule, without detailing the economic items of expenditure , sources of financing the budget deficit, are drawn up and approved in one amount, for a period of one year (for the next financial year) or for a period of three years (for the next financial year and planning period).

SBR: this is a spending plan (according to the expenditure classification and classification of sources of financing the budget deficit in terms of disposal from the budget) of funds, drawn up and approved in one amount for a period of one year (for the next financial year) or for a period of three years (the next financial year and the planned period).

After the SBR is approved, its data must be communicated to the lower ones - GRBS and GAIF. The most common finishing option is the following. The financial authority allocates from the SBR the part that relates to a specific GRBS, includes this data in the Notification of BA, LBO and sends a Notification to this main manager (chief administrator of the sources of deficit financing) (form code 0504822, Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application”). BAs are reported according to sources in a similar manner.