Yurguru.ru / Budget Code of the Russian Federation / Chapter 10. General provisions on budget expenditures / Article 69.2. State (municipal) task

Budget Code of the Russian Federation. Chapter 10. General provisions on budget expenditures

Article 69.2. State (municipal) task

1. The state (municipal) task must contain:

indicators characterizing the quality and (or) volume (content) of government (municipal) services provided (work performed);

the procedure for monitoring the execution of a state (municipal) task, including the conditions and procedure for its early termination;

requirements for reporting on the execution of state (municipal) assignments.

The state (municipal) assignment for the provision of state (municipal) services to individuals and legal entities must also contain:

procedure for providing relevant services;

maximum prices (tariffs) for payment of relevant services by individuals or legal entities in cases where legislation Russian Federation provision is made for their provision on a paid basis, or the procedure for establishing the indicated prices (tariffs) in cases established by law Russian Federation.

2. State (municipal) target indicators are used in drawing up draft budgets for planning budget allocations for the provision of state (municipal) services (performance of work), drawing up budget estimate government institution, as well as to determine the volume of subsidies for the implementation of state (municipal) tasks by a budgetary or autonomous institution.

3. State (municipal) assignment for the provision of state (municipal) services (performance of work) federal agencies, institutions of a constituent entity of the Russian Federation, municipal institutions is formed in the manner established, respectively, by the Government of the Russian Federation, the highest executive body state power subject of the Russian Federation, local administration municipal formation, for a period of up to one year in case of approval of the budget for the next fiscal year and for a period of up to three years if the budget for the next financial year is approved and planning period(with possible clarification when drawing up the draft budget).

The state (municipal) task is formed for budgetary and autonomous institutions, as well as government institutions determined in accordance with the decision of the public authority ( government agency), organ local government, carrying out budgetary powers chief manager budget funds.

4. Financial support for the implementation of state (municipal) tasks is carried out at the expense of funds federal budget and state budgets off-budget funds of the Russian Federation, budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds, local budgets in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local administration.

Article 69.2 of the Budget Code of the Russian Federation State (municipal) task - full text document with comments from lawyers and the opportunity to exchange opinions with legal professionals, ask questions or express your opinion regarding articles of regulatory legal acts, study comments from colleagues.

Other articles of Chapter 10. General provisions on budget expenditures.

(Paragraph two has become invalid on the basis of Federal Law No. 83-FZ of May 8, 2010 - Collection of Legislation of the Russian Federation, 2010, No. 19, Art. 2291)

indicators characterizing the quality and (or) volume (content) of government (municipal) services provided (work performed) (as amended by the Federal Law of May 8, 2010 N 83-FZ - Collection of Legislation of the Russian Federation, 2010, N 19, Art. .2291);

the procedure for monitoring the execution of a state (municipal) task, including the conditions and procedure for its early termination;

requirements for reporting on the execution of state (municipal) assignments.

The state (municipal) assignment for the provision of state (municipal) services to individuals and legal entities must also contain:

the procedure for providing relevant services;

maximum prices (tariffs) for payment of relevant services by individuals or legal entities in cases where the legislation of the Russian Federation provides for their provision on a paid basis, or the procedure for establishing these prices (tariffs) in cases established by the legislation of the Russian Federation (as amended by Federal Law dated 8 May 2010 N 83-FZ - Collection of Legislation of the Russian Federation, 2010, N 19, Art. 2291).

(Clause 1 as amended by Federal Law No. 310-FZ of December 30, 2008 - Collection of Legislation of the Russian Federation, 2009, No. 1, Art. 18)

2. Indicators of the state (municipal) task are used when drawing up draft budgets for planning budget allocations for the provision of state (municipal) services (performance of work), drawing up a budget estimate for a government institution, as well as to determine the volume of subsidies for the implementation of the state (municipal) task by budgetary or an autonomous institution (as amended by Federal Law No. 83-FZ of May 8, 2010 - Collection of Legislation of the Russian Federation, 2010, No. 19, Art. 2291).

3. The state (municipal) task for the provision of state (municipal) services (performance of work) by federal institutions, institutions of a constituent entity of the Russian Federation, municipal institutions is formed in the manner established, respectively, by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the local administration of a municipal education, for a period of up to one year in case of approval of the budget for the next financial year and for a period of up to three years in case of approval of the budget for the next financial year and planning period (with possible clarification when drawing up the draft budget) (as amended by the Federal Law of May 8 2010 N 83-FZ - Collection of Legislation of the Russian Federation, 2010, N 19, Art. 2291).

The state (municipal) task is formed for budgetary and autonomous institutions, as well as government institutions determined in accordance with the decision of the state authority (state body), local government body exercising budgetary powers as the main manager of budgetary funds (paragraph introduced by the Federal Law of May 8, 2010 No. 83-FZ - Collection of Legislation of the Russian Federation, 2010, No. 19, Art. 2291).

4. Financial support for the implementation of state (municipal) tasks is carried out at the expense of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds, local budgets in the manner established respectively by the Government of the Russian Federation, the highest executive body of the state authorities of the constituent entity of the Russian Federation, local administration.

(Article 69-2 was introduced by Federal Law No. 63-FZ of April 26, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 18, Art. 2117)

• I. State/municipal task

• for the provision of services in the light of Federal Law of May 8, 2010 No. 83-FZ

Article 69.2 of the BC RF

• Article 69.2 of the BC RF

• The state (municipal) task must contain:

• extract from the register expenditure obligations; *
• indicators characterizing the composition,* quality and (or) volume (content) of services provided (work performed);
• the procedure for monitoring the execution of state (municipal) assignments;
• reporting requirements.
• determination of categories of service consumers;
• the procedure for providing relevant services;

• maximum prices (tariffs) for payment of services provided on a paid basis or the procedure for their establishment in cases where the legislation of the Russian Federation provides for their provision on a paid basis, or the procedure for establishing the specified prices (tariffs) in cases established by the legislation of the Russian Federation *.

• * Revision of the Federal Law dated May 8, 2010 No. 83-FZ

• The state/municipal assignment does not contain financial indicators

Article 69.2 of the BC RF

• Article 69.2 of the BC RF

• … in the manner established ... by the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipality

The state (municipal) task is formed for budgetary and autonomous institutions, as well as government institutions, determined in accordance with the decision of the state authority (state body), local government body exercising budgetary powers as the main manager of budgetary funds (introduced by Federal Law No. 83-FZ dated May 8, 2010)

Financial support fulfillment of state (municipal) tasks is carried out at the expense of funds ... budgets of the constituent entities of the Russian Federation and budgets territorial state extra-budgetary funds, local budgets in the manner established ... by the highest executive body of state power of a constituent entity of the Russian Federation, local administration

• Volume of service (in physical terms)

• The procedure for providing public services

• Maximum prices (tariffs) for payment of public services in cases where federal law provides for their provision on a paid basis:

• A normative legal act establishing prices (tariffs) or the procedure for their establishment

• Price (tariff) setting body

• Values ​​of marginal prices (tariffs)

• The procedure for monitoring the execution of state assignments

There is no category "consumers"

• There is no category "consumers"

• Instead of quality and volume indicators:

• Characteristics of work

• There are no references to regulations defining the order of work execution

• There is no procedure for informing consumers

• No price limits

• Other reporting form:

• II. Formation of a list of state/municipal services in order to formulate a task

• in light of the Federal Law of May 8, 2010 No. 83-FZ

• Lack of a clear definition of service in the legislation(services for collective and individual use, government functions and services, simple, complex and complex services)

• The existing service classifiers are not intended for budget expenditure planning goals(in medicine - they are too detailed and focused exclusively on the service provider, and in social protection, education, culture - they are too integrated).

• Who should develop and approve a list of budget services?

• Recommended: development - industry departments together with institutions; approval - regulatory legal acts of the industry department

• Not recommended: institutions independently formulate their services (for example, in accordance with the charter) – lack of system; complexity of determining standards, lack of obviousness of compliance with the goals of OIV

• Approval of the list of services by government decree (administration decision) – inflexible document, difficult to make changes

• Article 6 of the Budget Code of the Russian Federation

• (version valid until January 1, 2011) - services (work) provided (performed) in accordance with state (municipal) assignments by government bodies (local government bodies), budgetary institutions, and other legal entities

• state (municipal) services (works) (as amended by Federal Law dated May 8, 2010 No. 83-FZ) - services (work) provided (performed) by government bodies (local government bodies), state (municipal) institutions and, in cases established by the legislation of the Russian Federation, other legal entities

Public service

Public service- activities to implement the functions of a government body (a body of a state extra-budgetary fund, a local self-government body in the implementation of certain state powers), which is carried out at the request of applicants within the limits established by regulatory legal acts of the Russian Federation and regulatory legal acts of the constituent entities of the Russian Federation powers of bodies providing public services

• Municipal service- activities to implement the functions of the local self-government body, which is carried out at the request of applicants within the powers of the local self-government body providing municipal services to resolve issues of local importance established in accordance with the Federal Law of 6.10. 2003 No. 131-FZ and the charters of municipalities

• (Article 2 of the Federal Law of July 27, 2010 No. 210 “On the organization of the provision of state and municipal services”)

• Authority– these are officially granted rights and obligations of activity

• Function- this is an activity, a range of actions within the framework of a specific authority

• Service- This immediate result activities (implementation of powers or performance of functions) of a local government body, budgetary institution

Service formulation:

• Service formulation:

• should reflect result of activity service provider

• Detail of services:

• Structure of the list of services:

• From the specifics of the institution, incl. its magnitude

• From developed financial standards

• Institution of primary vocational education

and Article 69.2 Budget Code

• In accordance with Article 9.2 of the Federal Law "About non-profit organizations" and Article 69.2 Budget Code

a budgetary institution has the right in excess of the established state (municipal) target, as well as in cases specified federal laws, within the established state (municipal) assignment, perform work, provide services related to the main types of activities provided for by it founding document, for a fee.

• Article 69.2 (9th paragraph) of the Budget Code:

• (state/municipal assignment includes...)

• maximum prices (tariffs) for payment of relevant services by individuals or legal entities in cases where the legislation of the Russian Federation provides for their provision on a paid basis, or the procedure for establishing these prices (tariffs) in cases established by the legislation of the Russian Federation(as amended by 83-FZ)

IN

• IN in accordance with the new definition of service (Article 6 BC)

• state/municipal services (works) services (work) provided (performed) by government bodies (local governments), state (municipal) institutions

• INCLUDE

• Should paid services be included in the state/municipal assignment?

• If quantity and/or quality control is required

• INCLUDE

Problems:

• Problems:

• Lack of objective basis for calculating fees for such a service

• The danger of social discontent

• Possible Solution:

• Clear separation of free and paid services by:

• decomposition of a complex service (splitting it into component parts) and separation of services provided for a fee, including services that improve the quality of the complex service beyond the approved standard

Paid services are provided by the institution at prices that fully cover the institution’s costs for providing these services. In cases where federal law provides for the provision by an institution of a paid service within the limits government assignment, including for preferential categories consumers, such a paid service is included in the list of government services for which government assignments are formed.

• The institution independently determines the possibility of providing paid services depending on the material base, number and qualifications of personnel, demand for services, work, etc.

• The institution forms and approves a list of paid services in agreement with the Ministry of Finance of the Russian Federation.

• The institution approves prices for paid services in agreement with the Ministry of Finance of the Russian Federation.

• The cost of paid services is determined based on the calculation of economically justified costs of material and labor resources.

• III. Development of quality standards for state/municipal services in the light of Federal Law of May 8, 2010 No. 83-FZ

• The structure of administrative regulations must contain sections establishing:

• 1. General Provisions;

• 2) standard for the provision of state or municipal services;

• 3) composition, sequence and timing of administration. procedures, requirements for the order of their implementation, incl. Features of admin execution procedures in electronic form;

• 4) forms of control;

• 5) pre-trial (out-of-court) procedure for appealing decisions and actions (inaction) of the body providing state. service, mun. service, as well as officials, government. or mun. employees.

• Federal Law "On the Sanitary and Epidemiological Welfare of the Population"

• Federal Law "On Fire Safety"

• SanPiN “Hygienic requirements for insolation and sun protection of residential and public buildings and territories”

• Federal Law “On the Museum Fund of the Russian Federation and Museums in the Russian Federation”

• Decree of the Government of the Russian Federation “On the procedure for free visits to museums by persons under eighteen years of age”

• Instructions for recording and storing museum valuables located in state museums of the USSR, approved by order of the USSR Ministry of Culture, 1984

• Decree of the Government of the Russian Federation “On social norms and standards”

• Resolution of the Ministry of Labor and Social Development of the Russian Federation “On approval of intersectoral time standards for work performed in libraries”

• Decree of the Government of the Russian Federation “On approval of the standard regulations on an educational institution of further education”

• Resolution of the Ministry of Labor and Social Development of the Russian Federation "On approval of recommendations for providing social service institutions for elderly citizens and disabled people with technical means and equipment"

• Qualification of personnel providing the service - qualification level, staffing level staffing table
• Standards for the consumption of material and technical resources when providing services - food, medications, soft equipment
• Regulations for the provision of the service - the time for consideration of the application, the opening hours of the institution, the presence of grounds for refusal to provide the service, the existence of a procedure for appealing actions, a garbage collection schedule
• Requirements for equipment and tools necessary to provide the service - diagnostic equipment in healthcare, means of rehabilitation of disabled people
• Requirements for the premises in which the service is provided - fire-fighting equipment, availability of air conditioning systems, availability of alarm systems - panic buttons, video surveillance
• Requirements for the result to which the provision of the service is aimed (not necessary)

• Requirements for the quality of the comprehensive public service “Library services”

• (process and conditions requirements)

• The standard includes the requirements:

• to the process (structure) the main educational program of primary general education, including requirements for the ratio of parts of the main educational program and their volume, as well as the ratio of the mandatory part of the main educational program and the part formed by participants in the educational process, for example:

• "Quantity training sessions for 4 academic year cannot be less than 2904 hours and more than 3210 hours.”

• to the conditions for the implementation of the basic educational program of primary general education, for example:

• Requirements for personnel conditions
• Requirements for material and technical conditions

• to the results of mastering the basic educational program of primary general education, for example:

• "Formation positive attitude to correct oral and written speech as indicators general culture and the civil position of a person;"

• IV. Financial support for state/municipal assignments in the light of Federal Law of May 8, 2010 No. 83-FZ

Article 69.2 BC

• Article 69.2 BC

Financial support fulfillment of state (municipal) tasks is carried out at the expense of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation, budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds, local budgets in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation , local administration.

Article 78.1 BC (as amended by 83-FZ):

• Article 78.1 BC (as amended by 83-FZ):

• 1. The budgets of the budget system of the Russian Federation provide for subsidies budgetary and autonomous institutions for reimbursement of regulatory costs related to the provision of state (municipal) services (performance of work) in accordance with the state (municipal) assignment.

• Subsidies may be provided from the budgets of the budget system of the Russian Federation to budgetary and autonomous institutions for other purposes.

Order determining the volume and conditions for the provision of these subsidies from the federal budget and the budgets of state extra-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds, local budgets are established accordingly by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration.

(as amended by 83-FZ)

• Article 9.2. Law on Non-Profit Organizations (as amended by 83-FZ)

• 6. Financial support fulfillment of a state (municipal) task by a budgetary institution carried out in the form of subsidies from the corresponding budget of the budget system of the Russian Federation.

Financial support for the implementation of state (municipal) tasks carried out taking into account maintenance costs movable property and especially valuable movable property, assigned to budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, expenses for paying taxes, for which the corresponding property is recognized as an object of taxation, including land.

In case of rental with the consent of the founder real estate and especially valuable movable property assigned to a budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, financial support The founder does not carry out maintenance of such property.

• FZ = (∑ NZservices + ∑ NZgeneralkhoz) X Volume of task + ∑ NZproperty

NZopi

• NZopi– standard costs for the main personnel of the institution engaged in the provision of the i-th service;

• NZmzi– standard costs for the acquisition of inventories used in the provision of the i-th service;

• Nnakl – standard for overhead (indirect) costs (AUP, etc.);

• ki – ratio of overhead costs to standard cost i-that service.

NZopi =∑ Ti * OTch

• NZopi =∑ Ti * OTch

• NZopi– standard labor costs and charges for wage payments to key personnel directly involved in the process of providing the service;

• Ti– the standard for the cost of working time to produce a unit of service;

• OTch– hourly (daily, monthly) rate according to the staffing table and under civil contracts of employees from among the main personnel (including accruals for wage payments).

• NZmzi– standard costs for inventories , consumed in the process of providing i-that service;

• MZ i j– standard consumption of material stocks of the jth type consumed in the production process of a unit i-that service;

• Цj– the average price of purchased material reserves of the j-type (adjusted to the level of predicted inflation).

Total - 687 positions, incl. :

• Total - 687 positions, incl. :

• Total – 3475 positions, for example:

• * UET – conventional unit of labor costs = 10 min.

• There are 23 positions in total, for example:

• Costs for AUP are allocated between services in proportion to the amount of costs for main personnel and inventories

Standards for costs directly related to the provision of services are established at the same level for all state institutions subordinate to the founder that provide this service. Before the founder approves natural resource consumption standards, it is allowed to calculate them on the basis of averaging actual data on the volumes of consumption of relevant resources over a number of years for all subordinate institutions that provide this service.

• To take into account objective differences in the costs of providing the same service in different government institutions, it is allowed to use adjustment (lowering or increasing) coefficients that take into account the objective characteristics of the institution (for example, the institution is understaffed or remote location).

Natural standards for the consumption of resources not consumed directly in the process of providing services can be set at at different levels for various government agencies. The objective reasons for such differences are factors such as physical size real estate assigned to the institution, the volume and list of services provided by the institution, location of the institution, etc.

Costs for AUP are allocated between services in proportion to the amount of costs for main personnel and inventories

• Costs for AUP are allocated between services in proportion to the amount of costs for main personnel and inventories

• If a government agency provides only one service, the standard costs for the AUP are entirely included in the standard cost of a unit of public service.

In order to prevent subsidies from funds budget subsidy providing paid services if government agency in excess of the established state task, as well as in cases determined by federal laws, within the established state task, provides services for a fee, part indirect costs, as well as part of the costs of maintaining real estate and especially valuable movable property involved in the provision of a paid service, must be attributed to the cost of the paid service.

• Set targets to reduce costs associated with the provision of services (increase efficiency, effectiveness)

• Reduce the volume of services provided, reduce the number of consumers entitled to receive free services

• Review requirements for the quality of service provision

• The state (municipal) institution ensures the openness and accessibility of the following documents:

• 6) a plan for the financial and economic activities of a state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance of the Russian Federation;

• 7) annual financial statements of a state (municipal) institution;

• 8) information on control measures carried out in relation to the state (municipal) institution and their results;

• 9) state (municipal) assignment for the provision of services (performance of work);

• 10) a report on the results of their activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder...

• Indicators of receipts and payments of the institution