State unitary institutions are participants in the budget process. Participants in the budget process and their powers

The budget is the main financial document of the country, which reflects all items of income and expenditure. The process of its compilation is the most important moment in the organization of the work of the economic sector of the state. It is the budget that largely determines how people will live in next year. An important element this work are participants budget process. It is about them that we will talk.

What is a budget?

The budget is called the main document that fixes the totality of finances, according to which the links of the state and municipal government. Participants in the budget process carry out work on its formation. And their powers directly affect the final result. The further activity of not only the budgetary and financial system, but also the state as a whole depends on how correctly the budget is drawn up. The main financial document of the country determines the extent to which the power is able to fulfill its obligations to the people, provide budgetary services and ensure social stability. The budget includes a combination of the following categories:

• tax fees;
• state credit;
• government spending.

The document is a link that combines all of the above financial positions. Since the budget predetermines the life of the state on next year, then it is not surprising that it is approved at the Federal Assembly. This suggests that by legal force the draft budget is equated with the law.

IN economic sense the document is a form that clearly demonstrates where the funds of the centralized fund will be spent and how it will be replenished. After the formation of the budget, the distribution stage begins, when all the finances recorded in the document are divided between regions and industries National economy. A more detailed procedure for the preparation and implementation of the document is prescribed in the Budget Code. It is also fixed there common law Russian Federation on an independent budget, as well as lists the participants in the budget process.

What is the budget process?

Budgeting is a concerted effort various bodies. All participants in the budget process relate to any stages of document formation. They can represent state power And local government. The work of participants in the budget process takes place in accordance with the procedure regulated by the legislation of the Russian Federation. Drawing up the main financial document country includes the following:

1. Preparation and review of the draft budget.
2. Statement.
3. Project execution.
4. Control over the implementation of the previous paragraph.
5. Maintaining budget records.
6. Formation of budget reporting.

This work, which involves participants in the budget process, is aimed at finding all possible sources replenishment state treasury, develop them and mobilize them. The budget should be as accurate as possible so that in the future it will be possible to calculate real income and expenses.

This process is aimed at subsequent distribution planning financial resources, nesting or saving them. Clarity and fixedness allow you not to spend too much, because on a national scale, one wrong decision will result in a huge loss of funds.

The budget process is fundamental in determining the direction of appropriate policies that could implement the intended economic program. It consists in the optimal distribution of the available amount between different economic zones, budgets different levels and areas of economic activity.

What is the principle of the participants' work?

In order to correctly determine the size of the budget, the methods of its formation, distribution and implementation, the participants in the relevant process must adhere to certain principles. All work on the organization of the main financial document of the country is based on them.

In order to cover all the funds in the country as fully as possible, it is necessary to take into account the information provided by the territorial and local budgets. It is this detailed analysis of information that allows the most accurate calculation finite number in the main financial document of the country.

All figures that are available in the documents provided by local governments must have reinforcement, on the basis of which federal budget the required amount of money will be allocated. That is, to receive any funds from the state, there must be reasons that are of a socio-economic nature.

This process cannot be carried out by someone independently. The life and development of the entire state depends on it, so it must be discussed and agreed upon by the participants. Acceptance single solution each stage of the budgeting process is completed. This item is defined by the Code as publicity and publicity.

At any level, when forming a document, a single classification is taken as the basis. This is necessary for uniformity this action and lack of controversy.

The document is written only certain period, which is usually one calendar year. This is to ensure that the information provided by all authorities is up-to-date and at the same time periodical.

This form of education and expenditure Money also reflects the socio-economic policy that the President of the Russian Federation plans to follow.

What are the stages of activity?

Before starting the budgeting process itself, a number of steps need to be taken. preparatory operations, which consist in the analysis of the current state of the socio-economic sphere. On its basis, a forecast is made of how realistic it is to perform certain tasks. Everything is under consideration - from the work of municipal institutions to sectors of the national economy. The data obtained and the balance of available resources are combined into a prospective financial plan. It is the base, guided by which, local governments draw up their proposed budget projects. An important point in this line is regulation, the task of which is to allocate the share of funds that is due to a specific level.

On federal level the process of forming the main economic document country begins with the preparation of a project base, which is then reviewed and approved. During the year, all those actions are implemented, the financing of which is provided for by the scheme of expenses and incomes. At the end, a report on the work done is compiled, which is analyzed to highlight and eliminate the mistakes made.

What actors are involved in the process?

The participants in the budget process are the relevant entities whose work is directly related to this procedure, i.e. authorized bodies. Their rights and obligations are Budget Code Russian Federation. But not all participants trace the formation of the main financial document of the country completely, many only touch on some stages. This does not make their role any less significant. Depending on what the activities of the participants are focused on, three categories of subjects can be distinguished this process:

• formation of the financial sector;
• monetary regulation;
• bodies exercising control over the waste of state property.

The first point refers directly to the Ministry of Finance itself, both of the Russian Federation and the republics. This also includes financial departments administrations municipalities.

The last point is represented by those bodies that carry out the budget process on its last stage, i.e., they control the accuracy of the execution of the instructions of the main financial document of the country. This includes the Accounts Chamber, control and financial authorities executive power, as well as regional and local offices.

Other entities have similar powers. They differ from the previous ones by the results of the work, which have federal significance. These are entities that have certain positions(for example, the President of the Russian Federation) or are representatives of other formations. The latter include all deputies of the State Duma. Members of the Government and the Federation Council have such powers. But most of organs has a profile directly related to financial activities. The budget process is impossible without the Treasury, fiscal authorities, and the Accounts Chamber. Representatives of the State non-budgetary funds, as well as managers of finance, have their say in the formation of the budget.

In addition to those persons who draw up the budget and form funds for implementation, there are other participants in this process. These are the subjects, in relation to whose requests, the scheme of expenses and incomes is formed. These include institutions that are funded by public funds.

The work of all participants in the process has a different direction. According to this classification feature, subjects are divided into two categories - legislative nature and executive. The activity of the first is to develop the necessary regulatory framework through the issuance of relevant laws. Another function entrusted to them is to control and verify the expenditure of allocated funds. The second category of participants is engaged in bringing the ideas of the first to life, that is, engaged in project activities. They draw up an indicative sample of the scheme of income and expenses and, after discussion, approve it.

Why is it necessary to keep records of the subjects of the process?

The register of participants in the budget process contains information about all recipients of public funds. This list is one of those information resources, which supply data for the formation of the main financial document of the country. But not only the register of participants in the budget process is the same source. In addition to it, the following elements can be distinguished:

• systematization form, fixing the lists of industry and departmental municipal services;
• base, which includes all sources of income of the budget process;
• a register consisting of contracts in which the subsidy provided to individuals and legal entities is registered;
• a list of buildings and structures that are in the possession of the state;
• list bank guarantees;
• accounting form of contracts that were concluded by customers;
• scroll banking organizations, endowed with sufficient authority to accept bank guarantees for the purpose of taxation;
• a table of codes that are responsible for profits and costs.

What elements are part of the consolidated register?

The consolidated register of participants in the budget process is an ordered structure from which information is taken at various stages of the formation of the scheme of state revenues and expenditures. This database consistently presents data on two categories of subjects. These are participants and non-participants of the budget process.

And if everything is very clear with the first, then what is the second subspecies? This includes those formations that work for state basis, but at the same time they are autonomous and budgetary. Also entity, which is not a participant in the budget process, are enterprises of a unitary nature. The difference between such enterprises is that they are recipients of subsidies. The latter, in turn, are allocated from the budget of the corresponding level.

The register of participants and non-participants in the budget process includes another form of relevant entities. These include also unitary enterprises, but which are endowed with the rights state customer. This is necessary in order for the organization to be able to implement municipal contracts. The consolidated register of participants and non-participants in the budget process also provides for other forms of expression of the subjects of the process for drawing up the scheme of the main financial document of the country.

How is the formation of information resources of the budget process?

To understand the purpose and effectiveness of this structure, you can use the example state task. For each such project, an appropriate form is drawn up, which includes:

1. Information about the enterprise or institution on whose shoulders the assignment falls. This is where it comes in to help. consolidated register participants in the budget process. The case can be entrusted both to the subjects of this action, and to legal entities that do not belong to it. In this paragraph, the name of the organization and the scope of its activities are prescribed.
2. Unique number state order. Also in this paragraph, the name of the task itself and its features are prescribed.
3. Quality indicators. These are the results and setpoints to which the work must comply, and against which evaluation is subsequently carried out.
4. Regulatory legal acts, according to which the tariffing of the provided service is carried out.
5. The procedure for the provision of public services.
6. Additional information about the state order.

Why does each participant need their own number?

To make the process of allocating finances more organized, each entity is assigned a code according to the register of participants in the budget process. It consists of eight digits, according to which it is possible to clearly identify whether the requested organization is a participant, or whether it is a legal entity that is not endowed with similar powers. The code of the consolidated register of participants in the budget process allows you to find out necessary information about the institution. The data is freely available.

Why was the formation of the "Electronic budget" required?

To simplify the search system, the government implemented a project to form the Consolidated Register of the Electronic Budget system. Thanks to him, it became much easier to identify state-financed organization. Whether or not it is a participant in the budget process is also recorded in the system. In an age of active development information technologies It was simply impossible not to automate this process.

The project was designed to facilitate the work of financial authorities at all levels. "Electronic budget" is intended to consolidate up-to-date information, which must match the registry. Since this year, the details of the mandatory fields in the documents of the Federal Treasury have been changed. Under this rule the code for the register of participants in the budget process was also included, which increased from five digits to eight.

This system has a lot of advantages compared to the process of working without a computer. Firstly, you do not need to fill in the details for each organization manually. Information system automatically enters the code of the budget process participant. How to find out the data from the relevant directories will also not be a problem now, because the program automatically synchronizes them with the directories of the Electronic Budget system. Applications for changing organizations are also generated automatically and data on the institution are immediately filled in. But the main advantage of computerization is full compliance " e-budget"and" Consolidated Register ". Now the question "how to find out whether the consolidated register of participants in the budget process includes information about the institution or not" can be answered positively with confidence.

How does the Registry work?

To add to the database municipal institution, Federal Treasury generates a draft application. The appropriately authorized organization must then complete the form provided. After that, the Federal Treasury is directly involved in the creation of the registry entry and also adjusts automatic change data if necessary.

At the design stage, data are checked, corrected and entered. This is preceded by the formation of an application for the inclusion of information.

Then the process of internal coordination takes place. Actors on this stage are: performer, coordinator and approver.

The application is reviewed within five working days after approval. If the result is negative, it is repeated internal agreement, after which the protocol is assigned a unique number.

If the check was successful, then, as in previous case, internal matching takes place. After that, the record is assigned a unique code. next step is the formation of a notice and also the assignment unique number. At the end of the procedure, the data are placed in the "Electronic Budget" system.

Budget Code of the Russian Federation of July 31, 1998 N 145-FZ (as amended on December 31, 1999, August 5, December 27, 2000, August 8, December 30, 2001, May 29, July 10, 24, December 24, 2002, July 7, November 11, December 8, 23, 2003, August 20, December 23, 28, 29, 2004, May 9, July 1, October 12, December 19, 22, 26, 27 2005, January 3, February 2, October 16, November 3, December 4, 19, 30, 2006, April 20, 26, July 24, 2007) Adopted by the State Duma on July 17, 1998 Approved by the Federation Council on July 17, 1998 of the year

Article 151 The system of bodies with budgetary powers
1. The system of bodies with budgetary powers includes financial bodies, monetary authorities, state (municipal) financial control. Each organ has own tasks and acts within the limits of his powers.
2. The structure of federal financial bodies is determined by a decree of the President of the Russian Federation.
3. The body of monetary regulation is the Bank of Russia.
4. Bodies of state or municipal financial control are:
Accounts Chamber Russian Federation;
control and financial bodies of executive power;
supervisory bodies of the legislative (representative) bodies of the constituent entities of the Russian Federation and representative bodies local government.
5. The implementation of individual budgetary powers may be assigned to other federal executive bodies in accordance with the legislation of the Russian Federation.
6. The constituent entities of the Russian Federation, in order to implement their own budgetary policy, create financial bodies and financial control bodies in accordance with the legislation of the constituent entity of the Russian Federation.
7. Municipalities for service purposes local budget and management of local budget funds create municipal treasuries and (or) other financial bodies (positions) in accordance with the charter of the municipality and the legislation of the Russian Federation.
See Article 151 of this Code with comments

Article 152 Participants in the budget process
The participants in the budget process are:
President of Russian Federation;
bodies of legislative (representative) power;
executive authorities (highest officials of the constituent entities of the Russian Federation, heads of local self-government, financial authorities, bodies collecting budget revenues, other authorized bodies);
monetary authorities;
bodies of state and municipal financial control;
state off-budget funds;
main managers and managers of budgetary funds;
other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation, constituent entities of the Russian Federation.
Participants in the budget process are also budgetary institutions, state and municipal unitary enterprises, other recipients of budget funds, as well as credit organizations that carry out individual operations with budget funds.
See Article 152 of this Code with comments

Article 153 Budget powers legislative (representative) bodies
1. Legislative (representative) bodies, representative bodies of local self-government consider and approve budgets and reports on their execution, exercise subsequent control over the execution of budgets, form and determine the legal status of bodies exercising control over the execution of budgets of the corresponding levels budget system of the Russian Federation, exercise other powers in accordance with this Code, other legal acts of the budgetary legislation of the Russian Federation, constituent entities of the Russian Federation, acts of local governments. Legislative (representative) bodies exercise similar powers in relation to state non-budgetary funds.
2. Legislative (representative) bodies do not have the right to create their own reserve funds, as well as perform certain functions for the execution of budgets (with the exception of local governments that combine the functions of legislative and executive bodies).
See Article 153 of this Code with comments

Article 154 Budgetary powers of executive authorities
Executive authorities, local self-government bodies draw up a draft budget, submit it with necessary documents and materials for approval by the legislative (representative) body, representative body of local self-government, budget execution, including collection of budget revenues, management of state, municipal debt, departmental control over budget execution, submit a report on budget execution for approval by legislative (representative) bodies, representative bodies of local self-government, exercise other powers determined by this Code, other legal acts of the budgetary legislation of the Russian Federation, constituent entities of the Russian Federation, acts of representative bodies of local self-government.
Similar powers are exercised by executive authorities in relation to state non-budgetary funds.
See Article 154 of this Code with comments

Article 155 Budget powers of the Bank of Russia
1. The Bank of Russia, together with the Government of the Russian Federation, develops and submits to the State Duma for consideration the main directions of monetary policy.

2. The Bank of Russia services budget accounts.

On the opening of accounts for state authorities of the constituent entities of the Russian Federation or bodies providing cash services for the execution of the budgets of the constituent entities of the Russian Federation, including federal treasury bodies of the Ministry of Finance of the Russian Federation, for accounting for funds from entrepreneurial and other income-generating activities received by institutions that are under the jurisdiction of state authorities of the constituent entities of the Russian Federation, in institutions of the CBR or credit institutions(branches), see Instruction of the Central Bank of June 28, 2004 N 1459-U

3. The Bank of Russia performs the functions of a general agent for government securities of the Russian Federation.
See Article 155 of this Code with comments

Article 156 Credit Institutions Carrying out Certain Operations with Budget Funds
1. Credit organizations may be involved in operations to provide budget funds on a repayable basis.
2. Credit institutions shall perform the functions of the Bank of Russia, provided for in paragraph 2 of Article 155 of this Code, if there are no institutions of the Bank of Russia in the respective territory or if they are unable to perform these functions.
3. Subjects of the Russian Federation, municipalities have the right to open accounts with credit institutions servicing settlements on transactions made with government securities constituent entities of the Russian Federation and municipal securities that carry out settlements (in the absence of institutions of the Bank of Russia in the relevant territory or the inability for them to perform these functions).
See Article 156 of this Code with comments

Article 157 Bodies of state and municipal financial control
1. Bodies of state, municipal financial control, created respectively by the legislative (representative) bodies of the Russian Federation, legislative (representative) bodies of the constituent entities of the Russian Federation, representative bodies of local self-government, exercise control over the execution of the relevant budgets and budgets of state non-budgetary funds, conduct expert examinations of projects of these budgets , federal and regional targeted programs and other normative legal acts of the budgetary legislation of the Russian Federation, subjects of the Russian Federation, acts of local governments.
2. Bodies of state and municipal financial control established respectively by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, exercise preliminary, current and subsequent control over the execution of budgets and budgets of state off-budget funds.
3. The powers of state, municipal financial control bodies are determined by this Code, federal law"On the Accounts Chamber of the Russian Federation", the laws of the constituent entities of the Russian Federation on control bodies, legal acts of representative bodies of local self-government, as well as regulatory legal acts of executive authorities regarding state or municipal financial control bodies of the relevant executive authorities.
See Article 157 of this Code with comments

Article 158 Chief steward budget funds
1. The main manager of federal budget funds is a state authority of the Russian Federation that has the right to distribute federal budget funds among subordinate managers and recipients of budget funds, as well as the most significant budgetary institution of science, education, culture, healthcare and funds mass media. The most significant budgetary institution of science, education, culture, health care and the mass media has the right to distribute federal budget funds among subordinate managers and recipients of budgetary funds. The main administrators of federal budget funds are included in the departmental classification of federal budget expenditures.
The main manager of the budget funds of a constituent entity of the Russian Federation, local budget funds is a state authority of a constituent entity of the Russian Federation, a local government body, a budgetary institution that has the right to distribute budgetary funds among subordinate managers and recipients of budget funds of a constituent entity of the Russian Federation, local budget funds, determined by the departmental classification of expenses the corresponding budget.
2. The chief administrator of budgetary funds may be authorized by the Government of the Russian Federation to represent the side of the state in agreements on the provision of budgetary funds on a repayable basis, state or municipal guarantees, and budgetary investments.
3. The main manager of budget funds determines the tasks for the provision of state or municipal services for subordinate managers and recipients of budget funds, taking into account the standards of financial costs.
4. The chief manager of budgetary funds approves the estimates of income and expenditures of subordinate budgetary institutions.
5. The chief manager of budgetary funds is budget painting, allocates limits budget commitments subordinated managers and recipients of budgetary funds and executes the corresponding part of the budget.
6. The chief manager of budgetary funds has the right, on the basis of a reasoned proposal of a budgetary institution, to make changes to the approved estimate of income and expenses of a budgetary institution in terms of the distribution of funds between its articles with notification of the body executing the budget, in accordance with this Code.
7. The chief manager of budgetary funds exercises control over the recipients of budgetary funds in terms of ensuring the targeted use of budgetary funds, their timely return, reporting, and fulfilling tasks for the provision of state or municipal services.
8. The chief administrator of budgetary funds exercises control over the use of budgetary funds by budgetary funds administrators, budgetary institutions and other recipients of budgetary funds, state and municipal unitary enterprises, which is transferred on the right economic management or in operational management property, respectively, of the Russian Federation, subjects of the Russian Federation or municipalities. Direct conduct control over the use of budgetary funds by unitary enterprises is carried out at the initiative of the chief manager of budgetary funds by the state financial control bodies.
9. The chief manager of budgetary funds prepares and submits to the body responsible for monitoring the execution of the relevant budget, a summary report on the execution of the budget for the allocated funds, a summary estimate of income and expenses, as well as a report on the implementation of the assignment for the provision of state or municipal services.
10. The chief manager of the federal budget funds acts in court on behalf of the treasury of the Russian Federation:
claims for damages caused illegal decisions and actions (inaction) of the relevant officials and bodies, according to departmental affiliation;
on claims of subordinate enterprises and institutions, presented in the order of subsidiary liability.
Payment of funds for writ of execution is made at the expense of the treasury of the Russian Federation from the federal budget funds allocated to the federal executive authorities as the main administrators of the federal budget funds.
11. The chief administrator of the federal budget funds shall submit to the Federal Treasury a report on the execution of the federal budget and the materials necessary for compiling a report on the execution of the federal budget.
See Article 158 of this Code with comments

Article 159 Manager of budgetary funds
1. The manager of budgetary funds is a public authority or a local self-government body that has the right to distribute budgetary funds among subordinate recipients of budgetary funds.
2. The manager of budgetary funds may be authorized by the Government of the Russian Federation to represent the side of the state in agreements on the provision of federal budget funds on a repayable basis, state guarantees, budget investment.
The manager of budget funds may be authorized by the executive authority of the constituent entity of the Russian Federation to represent the party of the constituent entity of the Russian Federation in agreements on the provision of budgetary funds of the constituent entity of the Russian Federation on a repayable basis, state guarantees, budget investments.
The manager of budget funds may be authorized by the local self-government body to represent the side of the municipality in agreements on the provision of local budget funds on a repayable basis, municipal guarantees, and budget investments.
3. The manager of budgetary funds draws up a budget list, distributes the limits of budgetary obligations among subordinate recipients of budgetary funds and sends them to the body executing the budget.
4. The manager of budgetary funds determines the tasks for the provision of state or municipal services for recipients of budgetary funds, taking into account the standards of financial costs.
5. The manager of budget funds approves the estimates of income and expenses of subordinate budgetary institutions.
6. The manager of budgetary funds exercises control over the use of budgetary funds by subordinate recipients of budgetary funds.
See Article 159 of this Code with

Budget Process- the activities of state authorities, local governments and participants in the budget process, regulated by the norms of law, in drawing up and reviewing draft budgets, draft budgets of state extra-budgetary funds, approving and executing budgets and budgets of state extra-budgetary funds, as well as monitoring their execution.

The budget period in the Russian Federation is set at 12 months from January 1 to December 31.

The budget process is based on principles:

unity of universality,

independence,

completeness of reflection and publicity,

efficiency, credibility,

targeting and targeting,

specializations, etc.

The participants in the budget process are:

President of the Russian Federation (higher executive subject of the Russian Federation, head of the municipality);

legislative (representative) bodies of state power and representative bodies of local self-government (hereinafter - legislative (representative) bodies);

executive bodies of state power (executive and administrative bodies of municipalities);

Central Bank of the Russian Federation;

bodies of state (municipal) financial control;

management bodies of state non-budgetary funds;

main managers (managers) of budgetary funds;

chief administrators (administrators) of budget revenues;

chief administrators (administrators) of sources of financing the budget deficit;

budget recipients.

Participants in the budget process at the federal level

The president.

Federal Assembly (Federation Council and State Duma).

Government of the Russian Federation.

Ministry of Finance of the Russian Federation.

Federal Treasury.

Accounts Chamber of the Russian Federation.

Federal Service for Financial and Budgetary Supervision.

Management bodies of state non-budgetary funds.

The main managers (managers) of budgetary funds.

Administrators (administrators) of budget revenues.

Administrators (administrators) of sources of financing the budget deficit.

Consider budgetary powers the main participants in the budget process (Fig. 3).

Legislative (representative) authorities have the following powers:

consideration and approval of budgets;

consideration and approval of reports on the execution of budgets;

formation and definition legal status bodies exercising control over the execution of budgets of the corresponding levels; other responsibilities.

Similar powers of the legislative (representative) authorities relate to the regulation of the activities of state non-budgetary funds.

Executive authorities carry out:

drafting budgets;

submitting them for consideration and approval to the legislative (representative) authorities, together with the necessary documents and materials;

execution of budgets, including the collection of budget revenues;

management of state (municipal) debt;

implementation of departmental control over the execution of the budget;

submission of a report on the execution of the budget for approval by the legislative (representative) authorities; other responsibilities.

Similar powers have executive authorities in relation to the state non-budgetary funds.

Bodies of state, municipal financial control exercise control over the execution of the relevant budgets and budgets of state non-budgetary funds, conduct expert reviews of draft budgets, federal and regional target programs and other normative legal acts of budget legislation.

Main stages of the budget process

Drafting budgets

Execution of budgets.

Consideration and approval of budgets.

Preparation of reports on the execution of budgets and their approval.

The draft budget is prepared on the basis of P Forecast of socio-economic development in order to financial support expenditure obligations (for a period of 3 years: the next financial year and the planning period). The procedure for compiling is determined by the Government of the Russian Federation.

Procedure for consideration and approval of the Federal budget (stages)

1. The budget message of the President of the Russian Federation to the Federal Assembly (no later than March) - it defines budgetary policy RF.

2. The Government of the Russian Federation draws up a draft federal budget and sends it to the President of the Russian Federation and the State Duma (until August 26 of the current year).

3. State Duma:

First reading (30 days from the date of submission);

Second reading (35 days from the date of adoption in the first reading);

Third reading (15 days from the date of adoption in the second reading);

4. Council of the Federation (within 14 days - rejection or signing of the draft law on the Federal budget)

5. President of the Russian Federation - signing the law on the budget of the Russian Federation (or rejection) -

(within 5 days).

Financial and budgetary policy is implemented in the activities of financial and tax authorities, the monetary authority (the Bank of Russia), control and accounting authorities.
In the Russian Federation, the time of the budget execution process - the budget period - is set from January 1 to December 31 and coincides with calendar year.
The duration of the budget process is much longer than the budget period, since the budget process includes the time required for budget planning, subsequent budget control and other actions.
participants in the budget process. The budget process is carried out by bodies endowed with budgetary powers in accordance with the law, i.e. rights and obligations of participants in the budget process. These are bodies of representative and executive power, financial and tax authorities, monetary authorities and state financial control bodies, the main managers of budgetary funds and managers of budgetary funds, state special-purpose off-budget funds.
Representative authorities consider and approve draft budgets and reports on their execution.
Executive bodies authorities exercise consolidated financial planning, drafting budgets, submitting draft budgets for consideration by representative authorities, budget execution, analysis and control over their execution.
The Bank of Russia, together with the Government of the Russian Federation, develops and submits to the State Duma for consideration the main directions of the state’s monetary policy, services the cash accounts of the Treasury of the Russian Federation, accounts of state special-purpose off-budget funds, accounts territorial budgets.
The main manager of budgetary funds is an executive authority, the first direct recipient of budgetary funds, which has the right to distribute funds between managers and recipients of budgetary funds. He is preparing a painting budget spending on managers of budget funds and budget recipients, communicates to them notifications of budget assignments, approves estimates of income and expenses, changes, if necessary, the distribution of funds between the articles of the budget approved for them, monitors the rational, targeted use of budget funds by the budget recipient.
The manager of budgetary funds is an executive body that distributes funds among budget recipients. He notifies them of budget appropriations, approves estimates of income and expenses of budget recipients, controls intended use their budget funds.
A budget recipient (budget institution) is an organization established by an executive authority to carry out non-commercial functions (management, defense, social and cultural events, etc.) and financed in an estimated manner from the budget or extra-budgetary funds.
Control and accounting bodies (Accounts Chamber of the Russian Federation, accounting chambers subjects of the Russian Federation and municipalities) exercise control over the execution of the relevant budgets and extra-budgetary funds, conduct an external audit of reports on the execution of budgets and extra-budgetary funds.
The budget process includes:
budget forecasting
budgeting
consideration and approval of the draft budget
budget execution during fiscal year
analysis and control of budget execution

In accordance with the Budget Code of the Russian Federation, the budget process is the legally regulated activity of state authorities, local governments and participants in the budget process in the preparation and consideration of draft budgets, draft budgets of state extra-budgetary funds, approval and execution of budgets and budgets of state extra-budgetary funds, and as well as monitoring their implementation.

Budget - a form of formation and expenditure of a fund of funds intended for financial support of the tasks and functions of the state and local self-government; Legislative (representative) bodies, representative bodies of local self-government consider and approve budgets and reports on their execution, exercise subsequent control over the execution of budgets, form and determine the legal status of bodies exercising control over the execution of budgets of the corresponding levels of the budget system of the Russian Federation, exercise other powers in in accordance with this Code, other legal acts of the budgetary legislation of the Russian Federation, subjects of the Russian Federation, acts of local governments. Legislative (representative) bodies exercise similar powers in relation to state non-budgetary funds. Legislative (representative) bodies do not have the right to create their own reserve funds, as well as perform certain functions for the execution of budgets (with the exception of local governments that combine the functions of legislative and executive bodies). The budgetary powers of legislative (representative) bodies include consideration and approval of budgets and reports on their execution, exercising subsequent control over the execution of budgets, the formation and determination of the legal status of bodies exercising control over the execution of the budget of the corresponding level of the budget system and other powers. Participants in the budget process with budgetary powers at the federal level are: the President of the Russian Federation; The State Duma and Federation Council Federal Assembly Russian Federation; Government of the Russian Federation, Ministry of Finance of the Russian Federation; Federal Treasury; bodies collecting budget revenues; Bank of Russia; Accounts Chamber of the Russian Federation; state off-budget funds; main managers and managers of budgetary funds; other organs. The President of the Russian Federation issues decrees regulating budget legal relations. The Government of the Russian Federation adopts normative legal acts regulating budgetary legal relations. Federal authorities The executive branch adopts acts regulating budgetary legal relations. State authorities of the constituent entities of the Russian Federation adopt normative legal acts regulating budgetary legal relations within their competence. Local self-government bodies adopt normative legal acts regulating budgetary legal relations within their competence. The main manager of the budget funds of a constituent entity of the Russian Federation, local budget funds is a state authority of a constituent entity of the Russian Federation, a local self-government body, a budgetary institution that has the right to distribute budgetary funds among subordinate managers and recipients of budget funds of a constituent entity of the Russian Federation, local budget funds, determined by the departmental classification of expenses the corresponding budget. The budgetary powers of executive authorities, local self-government bodies are associated with: drafting the budget; with its submission with the necessary documents and materials for approval for approval legislature; with budget execution; with the management of state, municipal debt; With departmental control for the execution of the budget; with the submission of a report on the execution of the budget with other powers.

More on the topic 37. Participants in the budget process of the constituent entities of the Russian Federation, their powers:

1. Topic 1.5 Problems of organizing information and legal interaction between the treasury bodies and other subjects of the budget process