What will you be fined for when checking accepted budget obligations? Limits on budgetary obligations.

First, let's look at the definition of what the limit of budget obligations is: The Budget Code defines it as the volume of monetary obligations that a government institution has the right to assume in the current year (Article 6 of the Budget Code of the Russian Federation). Simply put, how much money from the budget is he allowed to spend on government procurement, taxes, contributions, salaries and other obligatory payments to employees.

Please note that this concept applies only to government institutions and does not apply to other public sector organizations!

The limits of money allocated from the budget are formed based on the following principles:

• targeting;
• target nature;
• jurisdiction.

Where, by whom and when are LBOs used?

Maintaining a summary list and accounting for limits on budgetary obligations (hereinafter referred to as LBO) is the function of the financial authority. In accordance with the provisions of paragraph 5 of Art. 217 of the Budget Code of the Russian Federation, the approved indicators must be communicated to the main managers of funds from the budget (hereinafter referred to as GRBS, main managers) before the start of the financial year.

After they have been brought to the attention of the consumer, he has the right to assume responsibilities, for example, to plan and carry out the purchase of goods, works and services, and conduct competitive procedures. It is important to remember that the approved budget indicators must comply with the LBO.

Acceptance of budget obligations in excess of the established limits is grounds for the court to declare them invalid. Responsibility for ensuring that the amount of expenses for the purchase of products corresponds to the established limits of public money rests with the head of the institution for which they are established.

Control is entrusted to the Federal Treasury.

These restrictions do not prohibit concluding an agreement for the supply of products for a period that exceeds the limits of the financial year. The main thing is that there is no excess spending this year. In case of refusal to sanction such contracts, you can appeal the actions of the Treasury.

GRBS cannot reduce the established amounts if the public sector organization already has obligations for them. But in practice, there are often situations when the main managers, in the event of sequestration (that is, a proportional reduction of all expenditure items) of the budget, are “forced” to terminate contracts in order to thus free up money and reduce spending from the budget.

Notification form

LBO can be delivered to a government institution only by the manager of public funds (RBS) or the chief manager (GRBS). There is no provision for bringing limits on budgetary obligations to budgetary institutions.

The procedure for reporting is established by the financial authority. In turn, the Federal Treasury is empowered to communicate to the main managers of federal budget funds the limits provided by the Ministry of Finance of Russia (Article 166.1 of the Budget Code of the Russian Federation).

The notification about the limits of budget obligations itself has a standard form (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).

Deadlines

Please note that the resolution on measures for implementing the federal budget sets a deadline for bringing amounts to recipients of public funds - 20 working days after they are reflected in the personal accounts of the State Budgetary Institution (RBS). However, at the level of a subject of the Russian Federation or municipality, specific deadlines for completion may be established.

The fine for untimely delivery of personal information is from 10,000 to 30,000 rubles per official.

Bringing limits on budget obligations to government institutions - a procedure regulated by regulations of the Ministry of Finance of the Russian Federation. Let's consider its features.

What are these – the adjusted limits of budget obligations?

The budget obligation limit is a financial indicator that reflects the maximum amount of budget funds that a government institution has the right to use as part of its activities. Financial support for the work of the institution is carried out through the transfer by the manager (usually a higher department) of a targeted allocation within the limit and subject to the corresponding limit being brought to the institution.

The specificity of the work of a government institution is that the limits it receives are, in fact, the only available source of funds with which to conduct activities. State institutions have the right to engage in permitted types of commercial activities, but the income received as a result is considered budget income and is credited to budget accounts. In turn, budgetary and autonomous institutions can earn money themselves.

If an institution accepts obligations in excess of the limits, it may be fined based on the provisions of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation. Agreements concluded with counterparties within the framework of a contract that caused the limit to be exceeded may be declared invalid in court if the manager of budget funds files a corresponding claim in court (clause 5 of Article 161 of the Budget Code of the Russian Federation).

Thus, a government institution must know exactly the limited extent to which it can accept obligations under contracts. For this purpose, the corresponding limit is brought to him in the manner prescribed by law. In this case, information about limits is reflected in special documents.

Let us consider in more detail the specifics of these documents, as well as the procedure for their transfer from one participant in the budget process to another.

Bringing limits to budget obligations: procedure and its documentation

The main source of law according to which the limits under consideration are brought to recipients of budget funds (in particular, government institutions) when distributing the federal budget is Order of the Ministry of Finance of the Russian Federation dated September 30, 2008 No. 104n.

The very beginning of the movement of the limit along departmental verticals is the sending by the Ministry of Finance of the Russian Federation of a consolidated budget list to the Federal Treasury. After 4 days, the FC communicates information about the limits to the main managers of public funds - as a rule, represented by federal authorities.

In turn, the main managers distribute limits among ordinary managers (in some cases, also recipients) of budget funds, creating expenditure schedules in the form KFD 0531722. The corresponding schedules are drawn up for each budget manager and are the main form of the document, which reflects information about the limits.

Expense schedules generated by the main managers are transferred to the Federal Treasury, which, after checking these documents for compliance with the requirements established by Order No. 104n, brings them to ordinary managers of funds, as well as recipients of funding who are accountable to the main manager, who sent the corresponding schedules to the FC.

The limits reflected in the expenditure schedule are taken into account in the personal accounts of the main, ordinary manager, as well as the recipient of public funds, which may be, in particular, a government institution.

At the level of regional and municipal departmental verticals, separate procedures for bringing limits to institutions may be approved.

In fact, the limits reflected in the expenditure schedule, which was transferred to a government institution, can be considered completed at the time this institution receives the corresponding schedule. However, in practice, an institution will be able to begin accepting obligations within these limits only if it draws up and approves its own budget estimate (Article 161 of the Budget Code of the Russian Federation).

Let's consider this procedure in more detail.

Drawing up an estimate for a government institution

How the corresponding estimate is formed is determined by the specific department to which the government agency is accountable. This procedure must comply with the general requirements for the preparation of internal estimates of government institutions, approved. by order of the Ministry of Finance of the Russian Federation dated November 20, 2007 No. 112n.

The form of the institution's estimate is determined by Order No. 112n (Appendix No. 1). The indicators reflected in the estimate must comply with the established limits (Article 221 of the Budget Code of the Russian Federation). Thus, the expenditure schedule transferred to the government agency will be the basis for drawing up internal estimates of budget expenditures.

In this case, the estimate must be approved within 10 days after receiving the expenditure schedule containing limits. It is approved by the head of the institution or a person authorized by him, unless a different procedure is determined by the chief administrator.

The approval procedure is usually consistent with the scheme for updating limits:

• the head of the organization that is the main manager is authorized to approve internal estimates of government institutions that are subordinate to ordinary managers;
• ordinary managers subordinate to the chief manager provide estimates developed and approved by local management for final approval to the chief manager.

Approved estimates must be supplemented with justifications for the planned estimated indicators that were used in the formation of this document. Both types of documents are sent to the main administrator, to whom the government agency reports.

Results

State institutions can accept budgetary obligations only within the limits that are brought to them in the manner established by Order No. 104n. Practical application of the adjusted limits is possible only if the institution approves the cost estimate generated on the basis of the corresponding limits.

You can learn more about how institutions solve problems related to their acceptance of budgetary obligations in the articles:

1. Limit of budget obligations - the volume of budget obligations determined and approved for the manager and recipient of budget funds by the body executing the budget for a period not exceeding three months.
2. Limits on budget obligations for managers and recipients of budget funds are approved by the body executing the budget on the basis of distribution projects approved by the main managers of budget funds.
3. The limits of budget obligations are communicated to all managers and recipients of budget funds by the body executing the budget no later than five days before the start of their validity period.
4. A consolidated register of limits on budget obligations for all managers and recipients of budget funds is submitted by the authorized executive body to the control body created by the legislative (representative) body.

The limit of budget obligations is the volume of budget obligations determined and approved for the manager and recipient of budget funds for a period not exceeding three months. It should be noted that in paragraph 1 of Art. 249 of the Budget Code of the Russian Federation, the limits of budget obligations are defined as the volume of administrative rights of recipients of federal budget funds. Limits on budget commitments tighten control over funding, balancing funding with real budget revenues. The Banking Code of the Russian Federation has established a maximum periodicity for drawing up funding limits - 3 months. In practice, two options are possible: maintaining monthly or quarterly limits. Monthly limits are compiled monthly and limit the amount of budget funds required to be spent within one month. The amount of monthly limits for a quarter should not exceed the amount of budget allocations for the same quarter.
If it is sufficient to bring the volume of budget allocations into line with projected revenues, then quarterly limits on budget commitments are used. The volume of quarterly limits on budgetary obligations should not exceed budgetary allocations for the corresponding quarter.
Limits on budgetary obligations are used to adjust the volumes of budgetary funds required to be spent in a monthly or quarterly period and to distribute quarterly volumes of budgetary funds by month (for monthly limits).
The Decree of the Government of the Russian Federation on measures to implement the Law on the Federal Budget for 2004 established that the obligations of the federal budgets under agreements, the execution of which is carried out at the expense of the federal budget, accepted in excess of the limits of budget obligations established by it are not subject to payment from the federal budget in 2004 G.
The approval of limits on budget obligations is carried out in two stages. At the first stage, projects for the distribution of budget funds are drawn up. Allocation projects are approved by the main managers of budgetary funds (i.e., ministries and departments) and become the basis for drawing up limits on budgetary obligations. At the second stage, the Federal Treasury itself approves the limits of budget obligations.
A deadline has been established during which the limits of budgetary obligations must be communicated to the managers and recipients of budgetary funds by the Federal Treasury - administrators and recipients of budgetary funds must receive the limits of budgetary obligations no later than five days before the start of their validity period. In accordance with Art. 283 of the Budget Code of the Russian Federation, untimely delivery of notifications about the limits of budget obligations to recipients of budget funds is the basis for the use of coercive measures against participants in the budget process. The procedure for organizing work to communicate through the Federal Treasury the volume of budget allocations, limits on budget obligations and the volume of financing of federal budget expenditures was approved by order of the Ministry of Finance of the Russian Federation. Bringing the limits of budget obligations is formalized by drawing up and transmitting to the main manager of the treasury notice of the approved form.
The limits of budget obligations communicated to organizations receiving the budget are agreed upon by higher managers of federal budget funds and are signed by the head of the organization - the higher manager of funds from the federal budget and the head of the organization receiving the budget and are certified by the official seals of these organizations.
The authorized executive body, which is the Ministry of Finance of the Russian Federation, submits a consolidated register of limits on budget obligations to the control body created by the representative body. The control body is the Accounts Chamber of the Russian Federation or a constituent entity of the Russian Federation. In accordance with Art. 9 of the Federal Law "On the Accounts Chamber of the Russian Federation" The Accounts Chamber of the Russian Federation provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds, which provides, in particular, for organizing and conducting operational control over the execution of the federal budget in the reporting year. Thus, the legislative branch gains the opportunity to control the actions of the executive branch in the process of budget execution.
Limits on budgetary obligations are the basis for financing from the federal budget the expenses of organizations under the jurisdiction of the main managers of federal budget funds, and for the acceptance of budgetary obligations by budget recipients. Financing federal budget expenditures without duly agreed upon limits on budget obligations is not permitted.

Financing of budgetary organizations and other recipients is determined by the manager with the subsequent direction of allocations. The maximum amount of financing is limited by the limit established for the quarterly period, cumulatively within the calendar year. The consolidated limit for recipients is approved by the supervisory executive authority.

The procedure for considering budget allocations and their distribution is regulated by the “Budget Code of the Russian Federation” No. 145-FZ (current edition dated February 15, 2016). Indicators of limits and obligations are compiled in monetary terms. The purpose of the limit is to ensure high-quality control over the expenditure of public funds and the formation of costs for target items.

Definition of the concept of budgetary obligations

The obligation is understood as the responsibility for the execution of budget expenditures assumed by a federal or municipal institution.

Size limit of budget obligations– the maximum amount of appropriations approved to cover the expenses of government, budgetary or autonomous institutions. Within the limits, the institution can implement activities and programs defined by the constituent documents.

The obligations performed by the institution cannot exceed the established and accepted limits.

What is Appropriation?

Appropriations allocated by the budget of various levels are used to provide the functions of federal, regional and municipal organizations.

Facilities are used for implementation:

• Public services provided to citizens and organizations.
• Maintenance of budgetary institutions, including payment for contracts for supplies, work and services.
• Social assistance to the population.
• Providing assistance to entrepreneurs, vulnerable groups and support for programs of state importance.
• State support for the execution of defense orders.
• Creation of the material base of the state reserve.

Expenses for various purposes are approved within the framework of budget classification codes, which precisely determine the category of expenses.

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Procedure and deadlines for submission and acceptance

The liability limit is set for a quarterly period. Limits are updated to recipients no later than 5 days before the start of their use period.

Each recipient of appropriations a personal account is assigned, which takes into account:

• Committed obligations.
• Sizes of cost items.
• Received limits.
• Appropriations received.

Making budget commitments carried out by debiting funds from accounts opened with the UFC.

Transfer of amounts within the limit is carried out by payment orders of the established form.

Procedure spending funds subject to control by the Treasury at the time of operations. The executing body checks the intended purpose of the expenditure, compliance with the allocated limit and the BCC article.

The authority has the right refuse the recipient in fulfillment of obligations if there are:

• Inconsistencies between declared expenses and reported obligations by item.
• Lack of allocations according to the established limit.
• Detecting violations of budgeting provisions, for example, payment for contracts not included in the tender.
• If there are discrepancies between the received allocations and the estimate of income and expenses approved by the manager. The situation often arises when spending appropriations received from extrabudgetary activities and also regulated by estimates.

In case of refusal to execute instructions, the authority is obliged to inform the owner of the personal account fact and reason data inconsistencies. Unreasonable refusal to execute instructions is a violation of budget financing and entails punishment by the executive body.

Accounting Rules

Keeping records of financing is carried out using a card of form 0504062.

The document is an analytical accounting register. Features of data grouping:

• The document is maintained separately for received and transferred allocations within the approved limits.
• Information is generated on an accrual basis.
• Accounting is carried out within the framework of budget classification codes.
• An increase in appropriations is indicated with a “plus” sign, and a decrease with a “minus” sign.

When generating turnover, data from allocated liability limits is used, generated for the year with changes per month. Data is entered into the card based on indicators.

The rules for accounting for budgetary obligations in 1C are described in the following video lesson:

Features of application

The limit on budgetary obligations is not an immutable parameter.

Adjustment can be produced:

• Executive body, budget manager. The authority can reduce the limit, block revenues or increase the size of indicators.
• Recipient. Changes in indicators can be made in the event of a shortage, refusal to accept obligations, or revenues in excess of the limit.

Receipt of funds over established limits sometimes occurs when receiving off-budget appropriations or additional year-end budget appropriations. Income exceeding the limits must be approved by the budget manager. If the representative body does not approve the receipts within 15 days after the recipient’s application, the available limit is indexed by expense items.

If a reverse situation occurs - lack of approved limit To fulfill obligations, the recipient must submit an application to the administrative authority. To the application attached:

• Contracts and invoices or acts (for example, or), work or under which were carried out, but not paid for by a government or budgetary institution.
• Calculations of the required amount of funds for those not sufficiently established by the limit or changed during expansion.
• Documents confirming expenses incurred for programs introduced after approved commitments.

The approved liability limit can be changed by the manager. Adjustments are being made as a result:

• Reducing budget expenses. A reduction in budget allocations is allowed within 10% of the established limit.
• Redistribution of obligations among expense items.

When changing the size of the approved limits, the information is communicated to the recipient no later than 5 days before the start of the period. Data adjustments are not made after half the limit has expired.

Changes in limits approved quarterly may occur if transfers are delayed for up to 3 months. The deferred liability must not exceed 10% of the total quarterly limit.

In some cases, the manager blocking is in progress established liability limits. Interruption of revenues can be carried out at any stage of financing and within the limits of blocked values.

Stopping receipts allocations may be caused by:

1. The absence of a program or conditions for the implementation of which funds were approved.
2. Identifying the impossibility of executing an expense.
3. Establishing the fact of misappropriation of funds.

The allocation budget limit established for the recipient ceases to be valid until December 31 of the accounting year. Funds not used by the recipient before the reporting date are subject to return to the budget without the right to further expenditure.

For information on the procedure for bringing budget allocations and limits on budget obligations, see this video:

Taxpayer funds received by the state budget are subsequently distributed according to targeted needs for the benefit of the population and society as a whole. We will look at how the process of providing budget allocations is organized in the article below.

Classification of budget obligations

Limits on budgetary obligations are a certain amount of money allocated by government bodies to cover social payments, as well as expenses for landscaping in the allotted period of time. In other words, those funds that the state is obliged to realize for the benefit of society.

Budget commitment limits are the aggregate component of Treasury appropriations. And the latter are classified as follows:

• covering the social needs of the population;
• procurement of goods and services of a municipal nature;
• investments of a budgetary nature to non-governmental legal organizations;
• interbudgetary transfers;
• providing assistance to representatives of international law in the form of charity;
• repayment of municipal debt;
• execution of court decisions in which the Russian state acts as a defendant regarding moral or physical damage caused.

Mechanism for distributing budget obligations

Limits on budget obligations are a matter of state property, therefore the Treasury approaches the issue of their distribution comprehensively and with a high degree of responsibility.

To begin with, a list of needs is carried out by the highest body - the Ministry of Finance, after which the received data is brought to the attention of the Treasury. Over the next three working days, the latter sends notifications to local administrative authorities. The same scheme applies when the Treasury receives funds from the Ministry of Finance of the Russian Federation.

In the event that for some reason it has not been compiled at the beginning of the new year, the highest authority brings the information to the attention of the district centers using the mechanism described above. At the same time, the data provided by the Ministry of Finance must contain a reference to the period for which the limits of budget obligations will be deferred or reduced, after which the declared allocations will be withdrawn.

Blocking budget allocations

Sometimes at the stage of distribution of transfers the federal treasury blocks them. Since the limits on budget obligations are a multi-level indicator, both the Ministry of Finance and the lower executive body have the right to reduce them.

Blocking of allocations is possible if authorized representatives of the treasury doubt the appropriateness of the allocated funds. Also, the limits on budget obligations may be reduced if in the current period there is a sharp decline in revenues to the state treasury from taxpayers. This decision can be made by any member of the executive branch - both the Minister of Finance and a representative from the local administrative district.

Also, the limits on budget obligations are blocked annually as planned on December 31 due to the end of the reporting period.

Treasury functions

Since the federal treasury is the main manager of budget funds, we will dwell on its functionality in a little more detail. So, the powers of this body include the following:

1. Providing information to administrative authorities about the list of potential expenses and their limits.
2. Accounting for limits on budget obligations for cash execution
3. Opening of bank accounts necessary for painting.
4. Maintaining a general administrative register.
5. Summary of statistics on budget expenditures.
6. Providing all necessary requested information regarding the expenditure of government obligations for the reporting period.
7. Making forecasts regarding limits for future periods.
8. Constant control over the execution of the federal budget by local administrative bodies.
9. Maintaining a log of concluded government agreements that involve funds from the treasury.
10. Protection of national secrets.

In general, we see that the federal treasury is the key body involved in the fulfillment of government financial obligations to the population.

The role of the treasury in the Russian Federation

Represented by the State Administration of the Federal Treasury, it was formed in 1992 by decree of the President of the Russian Federation.

The organization has been operating for more than two decades according to a number of principles:

• cash unity (in practice means that all income and expenses pass through officially registered bank accounts);
• jurisdiction - each administrative body receives exactly as much funds from the treasury as provided for by the limit;
• targeting, and this means that each amount of budget allocations has a clearly justified intended use;
• effectiveness - the activities of the treasury are subject to constant;
• Transparency - all budgetary commitments are allocated and implemented in an open and public manner.

Statement of Budget Commitments

Each year, by the end of the annual period, each recipient of government appropriations prepares a report on the use of budget funds.

After this, over the course of a month and a half, the Accounts Chamber of the Russian Federation sums up the results of the past year and gives a conclusion: whether the limits of budget obligations were exceeded or not.

The conclusion of the authorized body contains a functional classification of costs, characteristics of each target allocation, an analysis of the state of budget loans and credits provided by the state for investments, as well as obligations related to treasury guarantees.

Based on the results of the received conclusion, the Government Duma of the Russian Federation considers it and makes a decision regarding either its acceptance or rejection with subsequent amendments.