About changing the estimate. How to draw up a budget estimate for a government institution Electronic budget budget estimate instructions for filling

Window “Selecting the type of change and by issue” In the “Adding a line” window that opens, select the required lines, check the boxes and click on the “Add” button. If the window does not display the line with the required BCC, go to the subsection “Indicators of budget estimates” and add the BCC. Window for adding lines As a result, new lines with the status “Empty” will be added to the “Proposals to make changes to the estimate” register. To update the register data “Proposals to make changes to the estimate”, click the “Update” button. In the added line, the columns “Number of the main document” and “Status of the main document” will be filled in after the proposal to amend the budget estimate is included in the document “Change of budget estimate indicators” (f.0501013). What happens next depends on the type of changes being made.

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Certificate of change in BR and LBO" (f. 0501153) PBS.. 56 8.2.3 Changes in budget estimate indicators if the manager of budget funds does not need to update the limits from a higher institution. 56 8.2.4 Changing the budget estimate indicators in the event that the manager of budget funds requires adjustment of limits from a higher institution. 58 9 External approval of documents in the register “Review of PBS and RBS documents” 61 List of terms and abbreviations Abbreviation Name BC Budget classification BS Budget estimate VR Type of expenses GRBS Main manager of federal budget funds Internet browser software for viewing web pages on the Internet: Internet Explorer, If the transition to the “Budget Planning” subsystem has not been made, you must enter the address in the address bar of your Internet browser: https://ssl. budgetplan. minfin.

How to maintain estimates in the GIS “electronic budget”

Attention

Main window To exit the “Budget planning” task complex, you must click on the “Exit” button in the upper right corner of the page. 2.1 Checking the functionality of the system The software is operational if, as a result of the user’s actions set out in paragraph 1 of this user manual, the main window of the “Budget planning” task complex is displayed on the monitor screen without displaying messages to the user about a malfunction. 3.1 Making settings Precondition. Logged in with the role “Formation and maintenance of SBS GRBS (Data entry)”.

To go to the settings, you need to select the “Menu” tab (1) in the main window of the System, select the “Budget Estimate” section (2) in the column that opens, and open the “Settings” subsection (3) with one click of the left mouse button (Figure 4). Figure 4.

Formation of budget estimates for government institutions in the “electronic budget” system

The download is available if the main manager of budget funds has the appropriate initial settings for maintaining budget records. Loading of limits on budgetary obligations is carried out according to the data from the incoming documents “Expenditure Schedule” of the BBS (the list of documents is available in the subsection “FC Documents” on the “RR Incoming” tab).

After the formation of Indicators of budget estimates in the context of budget classification codes, an important step is filling out and agreeing on justifications (calculations) of planned estimated indicators (hereinafter referred to as OPSP). OPSP are filled out in terms of codes of the Classification of Operations of the Public Administration Sector (hereinafter referred to as KOSGU).

And also in the context of additional analytics, if the main manager provides for detailing of KOSGU indicators and the appropriate settings are made.

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Filling out and editing OPSP forms is carried out in accordance with the user guides for filling out OPSP forms presented on the website of the Ministry of Finance of the Russian Federation, section “Information systems of the Ministry of Finance of the Russian Federation / Software package “Budget Planning”, in the subsection “Information on filling out justification forms for budgetary allocations”. The completed indicators are subject to further coordination and approval directly in the subsystem by persons who are assigned the appropriate roles in the subsystem.

Info

The subsystem provides for loading the document “Report on the status of the personal account of the PBS”. Based on the downloaded data, indicators of accepted budget obligations and cash execution will be generated.

The subsystem allows the generation of printed forms for cost estimates and budget estimates.

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As a result, printed report forms are downloaded to the user's workstation in the form of files with the *.xls extension. The printed form of the estimate contains information about the approved BCC lines that are current as of the date of formation.
The official website of the Ministry of Finance of the Russian Federation contains a user guide for using the “Budget Planning” subsystem. Making changes to budget estimates Federal government institutions must pay attention to the fact that if changes are made during the financial year to the approved budget indicators, for example, when changing the amounts of completed budget assignments, it is necessary to place the relevant information in the GIIS “Electronic Budget”.
The institution has 10 days to make changes. If you miss the established deadlines, you will face administrative liability provided for in Article 15.15.7. Code of Administrative Offenses of the Russian Federation.

Maintaining estimates in the “electronic budget” gis

Authorized persons named in registration applications are connected to the system no later than three working days from the date of submission of the application. Information about the connection is sent to the email address specified in the registration application and to the email of the employee who generated the corresponding application.

Formation of budget estimates of government institutions in the “electronic budget” system Certificate of change in BR and LBO” (f. 0501153) PBS.. 56 8.2.3 Changes in budget estimate indicators in the event that the manager of budget funds does not require adjustment of limits from a higher institution. 56 8.2.4 Changing the budget estimate indicators in the event that the manager of budget funds requires adjustment of limits from a higher institution.

Making changes to the estimate in the electronic budget system

To start working in the budget planning subsystem, regional and municipal institutions need to obtain electronic signature certificates from the Federal Treasury. The menu of the “Budget planning” subsystem includes sections “Settings”, “System reference books”, “Budget estimate” and “Budget list and LBO (GRBS)”.

Important

The “Budget estimate” section contains subsections: “Additional analytical code”, “Proposals for making changes to the estimate calculation”, “Budget estimate indicators”, “PBS documents”, “PBS groups”, “Settings”, “Expense schedules”, "FC Documents". Let's consider the general algorithm of actions for drawing up estimates in the Budget Planning subsystem.

Compilation begins with the formation of the register “Indicators of budget estimates.” The first action is to load the budget commitment limits.

Formation of budget estimates in the “electronic budget” system

Window “Selecting the type of change and by issue” In the “Adding a line” window that opens, select the required lines, check the boxes and click on the “Add” button. If the window does not display the line with the required BCC, go to the subsection “Indicators of budget estimates” and add the BCC. Window for adding lines As a result, new lines with the status “Empty” will be added to the “Proposals to make changes to the estimate” register. To update the register data “Proposals to make changes to the estimate”, click the “Update” button.

In the added line, the columns “Number of the main document” and “Status of the main document” will be filled in after the proposal to amend the budget estimate is included in the document “Change of budget estimate indicators” (f.0501013). What happens next depends on the type of changes being made.

ELECTRONIC BUDGET Formation of budget estimates of government institutions in the “Electronic Budget” system December 20, 2016 ELECTRONIC BUDGET Training plan for the formation of budget estimates1.

Formation of an application for connection to the “Electronic Budget” system2. Setting up the “Budget Estimate” module3. Filling out justifications (calculations) of planned estimates4.

Loading budget commitment limits5. Signing justifications (calculations) of planned estimates6. Formation and approval of budget estimates7. Formation of a consolidated budget estimate8.

Formation of a summary justification (calculation) of planned estimated indicators9. Making changes to the budget estimate10.

Since 2016, accounting indicators of the estimate began to be formed in the context of expense classification codes of the budget classification of the Russian Federation, detailing down to the codes of subgroups, as well as elements of types of expenses, and not, as previously, to the codes of articles (and subarticles) of KOSGU. Since 2016, the KOSGU code began to be used exclusively for maintaining budget records, as well as preparing budget reporting. Also, since 2016, departmental orders issued by the main managers of budget funds, establishing the procedure for estimates of subordinate institutions, began to be adjusted. Among other changes for 2016 introduced by Order No. 201n. (dated 12/17/15), there was the appearance of an application with a table of codes for areas of expenses on the accounts of Russian Highways (and separate divisions of this state-owned company in the treasury authorities).

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Formation of “Proposals for making changes to the estimate” (with type of changes 301, 302)2. Create a “Change in the budget estimate” with the addition of proposals for making changes to the budget estimate.3.

Approve “Change of budget estimate”4. Displaying approved changes in the register of budget estimate indicators. ELECTRONIC BUDGETChanges in estimated indicators leading to changes in the budget schedule of the GRBS (RBS)1.

Formation of a “Proposal to amend the estimate” (except for the type of change 301, 302)2. Inclusion of the generated proposals in the document “Certificate on changes in BR and LBO (F.

0501153)" Coordination of GRBS (RBS) Certificates on changes in BR and LBO3. Obtaining a positive/negative resolution of the GRBS (RBS) on the document “Certificate of change in BR and LBO (F.
0501153)"23 ELECTRONIC BUDGETChanges in estimated indicators leading to changes in the budget schedule of GRBS (RBS) (continued)4.

Formation of budget estimates for government institutions in the “electronic budget” system

IMPORTANT! The form must be approved within 10 working days from the moment the LBO is submitted by the founder, unless a different procedure is provided by the superior manager. Please note that GRBS has the right to approve its own forms of calculation forms and justifications for expenses.

How to make changes If the founder has changed the reported limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a procedure for correcting the form:

1. If the LBO was reduced.
   In this case, reflect the amount of the reduction on the corresponding line with a minus sign.
2. If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCC.
3. When redistributing funds within the limits of the completed LBO, follow the above rules.

We formulate the budget estimate of the institution in the “electronic budget” system

Since 2008, when determining the document establishing the LBO (limits of budgetary obligations) in the work of a budgetary institution (according to the classification of budget expenditures), the term “budget estimate” has been used. The estimate of a budgetary institution is a financial planning act that has legal significance.

It consists in defining the specific rights and obligations of both recipients of funds from monetary funds and financial authorities that control the intended use of funds. Issues related to the budget estimate of a state-owned institution are regulated by the Budget Code (BC RF), Tax Code (TC RF), requirements of the Ministry of Finance and current changes established by orders of the Ministry of Finance.

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Important

The changes affecting paragraph 1 of the General Requirements determine that the formation of estimates must be carried out using an integrated public finance management information system. The short name of this system is “Electronic Budget”.

It is used:

• in federal government agencies and municipal bodies,
• in their separate structural divisions without the rights of a legal entity authorized to maintain budget accounting,
• in government bodies,
• in municipal authorities,
• in the management bodies of extra-budgetary state funds.

The electronic system itself is designed to improve the quality of financial management and ensure openness, transparency and accountability of the activities of overpowered institutions by creating a single information space using ICT in the field of public and government finance.

How to maintain estimates in the GIS “electronic budget”

Certificate of change in BR and LBO" (f. 0501153) PBS.. 56 8.2.3 Changes in budget estimate indicators if the manager of budget funds does not need to update the limits from a higher institution. 56 8.2.4 Changing the budget estimate indicators in the event that the manager of budget funds requires adjustment of limits from a higher institution. 58 9 External approval of documents in the register “Review of PBS and RBS documents” 61 List of terms and abbreviations Abbreviation Name BC Budget classification BS Budget estimate VR Type of expenses GRBS Main manager of federal budget funds Internet browser software for viewing web pages on the Internet: Internet Explorer, If the transition to the “Budget Planning” subsystem has not been made, you must enter the address in the address bar of your Internet browser: https://ssl. budgetplan. minfin.

Maintaining estimates in the “electronic budget” gis

Letter from the Ministry of Finance. The following should have been connected to the system:

• employees acting on behalf of the main manager of budgetary funds, who are responsible for the formation (maintenance) of the budget of the manager acting as the recipient, as well as those who are responsible for approving the budget estimates of subordinate institutions and for creating a set of estimates (if such a decision is made),
• employees responsible for the formation of budget estimates in federal subordinate government institutions.

The process of connecting to the “Electronic Budget” involved going through the following stages:

1. The Ministry of Finance, based on the information in the consolidated register, informed by email about the granting of authority to the formation of registration applications to authorized persons.

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In this case, reflection in the form of an increase or decrease in the volume of estimated assignments occurs using the “plus” and “minus” signs. The estimate is adjusted by approving amendments made to indicators that can change:

• volumes of prescriptions when changing the adjusted volume of limits (LBO),
• distribution of assignments according to codes for the classification of budget expenditures, both those requiring changes in the budget indicator of the limit manager (LBO) and budget funds, and those not requiring,
• distribution of estimate assignments according to additional codes of analytical indicators that do not require changes in the indicators of the budget breakdown of the main manager of the LBO and budget funds.

In addition, you can adjust the estimate by approving amendments to indicators that change the volume of estimate assignments, leading to their redistribution between sections of the estimate.

Formation of budget estimates in the “electronic budget” system

Clause 8 of the General Requirements determines that estimates of budgetary institutions undergo an approval procedure depending on the status characteristics of the institution.

• Estimates of institutions that are the main managers of funds are approved either by their heads or other persons authorized by the managers.
• Estimates of institutions that are not the main managers of budget funds are also approved by managers or their authorized persons, but unless a different procedure is provided for by the main manager of funds.
• Estimates of structural (separate) divisions without the rights of a legal entity authorized to maintain budget accounting are approved by the heads of those institutions within which the structural divisions are created.

Now the estimate must be approved no later than ten working days from the moment the relevant LBOs are communicated to the institution.

What is a budget estimate?

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Drawing up an estimate for an institution To draw up a budget estimate for a government institution, we use a unified form according to OKUD 0501012, approved by order of the Ministry of Finance of the Russian Federation dated July 30, 2010 No. 84n. This regulation contains key guidelines for completing the form.

Attention

Let's consider the main aspects. There is no need to confuse the concepts of budget estimate and financial budget plan. PFHDs are compiled by autonomous or budgetary government institutions, but the estimates are provided for government-type organizations, as well as for local governments.

To draw up the budget estimate of a government institution, we use a unified form according to OKUD 0501012, approved by order of the Ministry of Finance of the Russian Federation dated July 30, 2010 No. 84n. This regulation contains key guidelines for completing the form. Let's consider the main aspects.

There is no need to confuse the concepts of budget estimate and.

PFHDs are compiled by autonomous or budgetary government institutions, but the estimates are provided for government-type organizations, as well as for local governments.

We fill out the document based on notifications about the completed amounts of funding received from the main managers of the BS. We take it into account in accordance with the intended purposes. We distribute financing according to BC codes, taking into account the following sections:

1. In the first section of the document, reflect the costs of performing the functions of local governments, government organizations, as well as their divisions.
2. In the second section, indicate the amount of funds allocated in the form of subsidies for budget investment, subsidies for institutions and organizations, as well as for the provision of subventions and other interbudgetary transfers.
3. In the third section, disclose expenses that do not fall under the first and second sections.
4. Reflect the results for all sections in the fourth block of the document.

When allocating expenses, take into account the instructions of the Ministry of Finance of Russia No. 65n regarding the definition, codes of types of expenses and. At the request of higher-level managers, it is permissible to include additional details on KOSGU in the document. Be sure to prepare justifications for each expense item.

Sample of filling out the budget estimate for 2019

Features of compilation:

1. The document is approved by the head of the government institution, unless a different approval procedure is regulated by a higher-level GRBS.
2. If it is necessary to coordinate the form with the founder or GRBS, the position, full name should be indicated. and the date of approval in the header of the document.
3. If the founder has established additional detail for the institution, then fill out the “Analytical indicator code” column in accordance with the established requirements.
4. Confirm all spending goals with justifications - special calculations that provide financial evidence of the need for expenses.
5. Before approving the document, submit expense justifications to the founder for approval. Otherwise, the form may be declared invalid, and expenses incurred on such a document may be considered inappropriate expenses.

An example of calculations and justifications for the wage fund of employees of an institution

Regardless of what document is drawn up by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for the planning documentation.

Form approval rules

After agreeing on the justification calculations with a superior manager or founder, the form must be approved by the head of the government institution. If the manager is absent, then the responsible executive must approve the document.

In addition to the manager, the form is approved by the head of the planning or economic department, if such a service exists in the institution. Form 0501012 is also endorsed by the chief accountant.

The form must be approved within 10 working days from the date of submission of the LBO by the founder, unless a different procedure is provided by the superior manager.

Please note that GRBS has the right to approve its own forms of calculation forms for justification of expenses.

How to make changes

If the founder has changed the established limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a procedure for correcting the form:

1. If the LBO was reduced. In this case, reflect the amount of the reduction on the corresponding line with a minus sign.
2. If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCC.
3. When redistributing funds within the limits of the completed LBO, follow the above rules. That is, if you decrease the value for a specific BCC, write down the amount with a minus sign, and distribute this amount among the lines that you plan to increase.

The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of notification of the change in the LBO. The corrective draft budget estimate should be placed in “” according to the established rules.

If changes to the estimate of a government agency affect the budget schedule, then the estimate needs to be adjusted only after changes have been made to it.

Placing estimates in the “Electronic Budget” system

In 2019, all recipients of budget funds are required to draw up a draft budget estimate in the “Electronic Budget”. The automated system provides a special algorithm for posting information.

Instructions for the budget estimate in the electronic budget:

To facilitate the work of users, accounting automation is provided. Specialized programs allow you to generate documents in electronic form, so that you can then upload the finished documentation into the “Electronic Budget” system. For each, instructions have been developed that will help you understand, for example, how to work in the Estimate program for budgetary institutions.

Changes to paragraph 3 of the General Requirements entail changes to Annexes No. 1 and 2: the form of budget estimates and the form of changing its indicators. Now these forms consist of 4 sections:

1. The first includes expenses that ensure the performance of the functions of institutions, which is consistent with Article 70 of the Budget Code of the Russian Federation.
2. The second section indicates those expenses of institutions with the powers of the main manager of budget funds that relate to the provision of investments, subsidies, subventions, and other interbudgetary transfers.
3. The third section includes expenses that are not included in the first two.
4. The fourth section combines indicators from the previous sections.

The chief administrator now does not have the right to provide rules for filling out the form, or to supplement it with sections or details - these possibilities are excluded from clause 5 of the General Requirements.

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• The main provisions of the articles of the Budget Code of the Russian Federation and the procedure for current changes of the Ministry of Finance
• Connection to the “Electronic Budget” system as a change in the formation and maintenance of estimates
• Drawing up and maintaining estimates: general requirements
• Approval of the estimate
• General conclusions on the current state of the regulations for the formation of estimates

The main provisions of the articles of the Budget Code of the Russian Federation and the procedure for current changes of the Ministry of Finance Budget estimates are documents that, in accordance with the classification of budget expenditures, establish LBO (limits of budget obligations). This is stated in Article 6 of the RF BC. Article 221 states that the budget estimate of a government institution in matters of drawing up, approving and maintaining the estimate is based on the procedure established by the main manager of budget funds, based on the general requirements of the Ministry of Finance.

Formation of budget estimates for government institutions in the “electronic budget” system

Attention

By Order No. 168n of the Ministry of Finance, further changes were made in relation to the estimates of federal bodies and institutions in matters of drawing up, approving and maintaining estimates for 2017 and in relation to estimates of other (regional) bodies and institutions - for 2018. In particular, Appendix No. 2 of the General Requirements lost its relevance, several paragraphs lost their relevance - in paragraph 5 (second), in paragraph 6 (first, third, fifth) - and a number of additions were introduced. At the same time, in a significant part of the issues, the requirements for drawing up estimates remained unchanged, which makes it possible to compare the previous and current state of the main regulatory document.

We formulate the budget estimate of the institution in the “electronic budget” system

Info

“Add” button As a result, the “Settings” window will open, in which you need to fill in the appropriate fields (Figure 8). Figure 8. “Settings” window Important! In the “Settings for a BPS group” field, you must check the box if you need to enter analytics for certain BPS groups. The “PBS” field is filled in by selecting a value from the directory.

Important! The “PBS” field is required. Important! The “PBS Group” field is available for filling if the “Settings for PBS Group” field is checked. The “PBS Group” field is filled in by selecting a value from the directory. Important! The “PBS Group” field is required.

If detailing according to KOSGU is required, you must check the “Detailing according to KOSGU” field. After this, the “List of KOSGU” field will become available for filling out.

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Formation and approval of the document “Code of Estimates of Institutions” (RBS) 41 7.2 Formation and approval of the document “Code of Estimates of Institutions” (GRBS) 41 7.2.1 Formation of the document “Code of Estimates of Institutions” (GRBS) 44 8 Formation and approval of changes to the budget estimate. 52 8.1 Making changes that do not require changes to the document “Budget List” (f. 0501060) and “Consolidated Budget List” (type of changes 301.302), including when allocating additional limits on budget obligations. 52 8.1.1 Making changes when analytics in the OPSP forms are changed.. 52 8.1.2 Making changes when receiving additional limits on budget obligations. 55 8.2 Introducing changes that require changes to the document “Budget List” (f. 0501060) and “Consolidated Budget List” (except for the type of changes 301,302) 55 8.2.1 Formation of the document “Proposal to make changes to the estimate calculation” of the PBS..

How to maintain estimates in the GIS “electronic budget”

Budget estimate"16 ELECTRONIC BUDGET Printed form Budget estimate of the recipient of budget funds17 ELECTRONIC BUDGET Formation of a consolidated budget estimate for GRBS (RBS)18 ELECTRONIC BUDGET19 Formation of a consolidated justification (calculation) of planned estimated indicators ELECTRONIC BUDGET Formation of proposals for making changes to significant indicators Types of changes are selected from a list formed on the basis Order No. 187n in accordance with paragraph 11.1.5, taking into account changes within the framework of Order No. 223 dated December 02, 201620 ELECTRONIC BUDGETChanging estimated indicators by a government agencyCreated lines for which changes are made to the PBSIntroducing changes in the justification (calculation) of planned estimated indicatorsAdjustment of estimated indicators in the form of justifications for planned estimated calculations21 ELECTRONIC BUDGET22Changes in estimated indicators that do not lead to changes in the budget schedule of the State Budgetary Service (RBS)1.

Maintaining estimates in the “electronic budget” gis

Letter of the Ministry of Finance No. 1 and 2). The electronic document was signed with a qualified enhanced electronic signature of the person who had the right to act on behalf of the institution.

• The authorized persons specified in the registration applications were connected to the electronic system within 3 working days from the date of submission of the application, and information about the connection was sent to two emails: to the address specified in the application and to the email of the employee who generated the application.
If any formal inconsistencies with the requirements were identified in the application for registration or substantive grounds for rejecting the application were found, it was returned with an indication of the reason for the return and refusal without execution. The very reasons for the refusal (grounds and/or inconsistencies) were reflected in the system.

2 system startup

Important

Go to the “Settings” subsection As a result, the “Settings” subsection will open, consisting of the “Analytics”, “Reconciliation” and “SP Settings” tabs (Figure 5). Figure 5. Subsection “Settings” 3.1.1 Performing additional analytics settings in Budget Estimate Indicators To work in the “Analytics” tab, the System has implemented a toolbar consisting of the following functional buttons (Figure 6): “Refresh” (1) – page refresh ; “Add” (2) – adding a new setting; “Edit” (3) – editing the generated setting; “Delete” (4) – deleting a line; “Print” (5) – prints the settings register. Figure 6. Functional buttons of the “Analytics” tab 3.1.1.1 Adding a setting To add a setting, click on the “Add” button (Figure 7).

Figure 7.

Formation of budget estimates in the “electronic budget” system

The budgetary institution's estimate is approved by the head of this institution. The bodies that are part of state institutions include the following bodies:

• state power,
• management of the state extra-budgetary fund,
• local government with the powers of a fund manager.

The estimate indicators must correspond to the limits (LBO) for accepting / fulfilling obligations. The estimate is drawn up taking into account the amount of funding for the purchase of services, works and goods provided for when plans were formed within the limits that meet the needs of state (municipal) institutions. Indicators of estimates of government institutions can be detailed by codes of elements of types of expenses and by codes of articles, also within the LBO.

What is a budget estimate?

Adding additional analysis code. 31 2.3.2 Editing additional analytical code. 34 2.3.3 Removing additional analysis code. 35 2.3.4 Creation of a printed form of the register. 36 3 Loading limits on budget obligations. 37 3.1 Uploading limits of budget obligations in the register “Indicators of budget estimates” 37 3.2 Uploading documents. 37 3.2.1 Loading the “Expense Schedule” document. 37 3.3 Adding a budget classification code. 37 4 Filling out and agreeing on justifications (calculations) of planned estimates 38 5 Formation and approval of the “Budget Estimate” document. 39 6 Uploading information on budget estimate indicators.. 40 7 Formation and approval of the document “Code of Estimates of Institutions”.

The feds have drawn up a new estimate for 2017 and the planning period. Regions and municipalities will start next year. Although the estimate is prepared by an economist, it is impossible to do without the participation of the chief accountant. Using our advice, accountants at federal institutions will be able to check whether they have taken into account all the changes, and accountants at regional and municipal institutions will be able to prepare for next year.

Budgeting

In the estimate, indicate the directions and volume of expenses for 2017 and the planning period of 2018 and 2019. Distribute expenses based on the LBO, which were completed by GRBS. Reflect the volume and target direction of budget money by sections:

• expenses for the functions of government bodies, local self-government, government institutions and their divisions - in section 1;
• expenses for budget investments and subsidies to organizations and institutions, subventions and other interbudgetary transfers - in section 2;
• expenses that were not included in sections 1 and 2 are in section 3;
• the total of the estimate is in section 4.

Download sample estimate

Form indicators according to budget expenditure classification codes and detail them according to expense type codes. Since reporting is also generated according to KOSGU codes, additional analytical indicators for articles and subarticles of KOSGU can be entered into the estimate. Attach justifications (calculations) of its indicators to the estimate.

Example. GRBS FKU "Alpha" brought to the establishment of LBO for 2017 - 47,770,500 rubles, including:

Index	Type of expenses	Amount, rub.
Salary	111 “Institutional wage fund”	34 548 000
Other payments	112 “Other payments to the personnel of institutions, with the exception of the wage fund”	484 000
Mandatory salary insurance contributions	119 “Compulsory social insurance contributions for payments to workers’ compensation and other payments to employees of institutions”	10 433 500
ICT procurement	242 “Purchase of goods, works, services in the field of ICT”	110 000
Other procurement of goods, works and services	244 “Other procurement of goods, works and services to meet state (municipal) needs”	2 195 000

Based on the founder’s data and preliminary calculations (justifications) for the estimate, the Alpha economist compiled justifications (calculations) for the planned estimates and filled out the budget estimate for 2017 in the “Electronic Budget” system (see sample 1).

Sample 1. Sections 1 and 4 of the budget estimate for 2017

Make calculations of estimated indicators in two versions. First, preliminary justifications. They must be submitted to the GRBS when the authorities prepare the draft budget for the next year and planning period. Approve the final version along with the budget estimate when GRBS completes the LBO. In them, decipher the planned costs by groups, subgroups and elements of expense types. Sample 2 shows the calculation of planned budget indicators using the example of KVR 111 “Wage Fund and Insurance Contributions.”

Sample 2. Calculation by type of expense 111 “Wages fund and insurance premiums”

Who approves

After the estimate has been generated, it must be signed by the head of the institution and the head of the planning and financial service or the chief accountant.

The head of the institution must approve the finished estimate and justification for it within 10 working days from the date when the founder completed the LBO. But there are exceptions - cases when the estimate is approved by another person. For example, the manager transferred the right to sign to another employee of the institution or an official of a higher-level GRBS. Or GRBS in its own way established that the document was signed by its employee.

The form of justification for the estimated indicators is approved by GRBS

Send the approved estimate and justification to GRBS.

How to make changes to the budget estimate

Adjust the estimate if GRBS increased or decreased the volume of LBO or redistributed estimated assignments. Fill out the indicators as follows: if the volume of estimated assignments has been increased, enter the data with a “plus” sign, if decreased – with a “minus” sign.

If the estimate has been redistributed according to additional analytical indicators, the budget schedule and LBO do not change

Approve changes to the budget estimate in the same order as the estimate.

Amendments that require changes to the budget structure of the GRBS and the volumes of LBO should be approved only after they have been adjusted. After changes to the estimate have been approved, send them to the chief manager.