Budget process in the constituent entities of the Russian Federation. Budget process at the regional level Regional budget process

INTERNATIONAL SCIENTIFIC JOURNAL “INNOVATIVE SCIENCE” No. 10-1/2016 ISSN 2410-6070

M.: Publishing and trading corporation "Dashkov and Co", 2006. -

UDC 332.1; 336.14

K. V. Garifullina, student Ufa branch Financial University under the Government of the Russian Federation Scientific supervisor: R. R Yarullin, Doctor of Economics, Professor Ufa branch of the Financial University under the Government of the Russian Federation, INEFB, Bashkir State University

PROBLEMS OF THE BUDGET PROCESS AND WAYS TO SOLVE THEM IN THE RF AT THE REGIONAL LEVEL

annotation

This article addresses the problems budget process in the Russian Federation for regional level and ways to solve them.

Keywords

Budget system, budget process, regional budget, income, expenses.

The budget system of any country, including the Russian Federation, is the financial basis of activities government agencies authorities and bodies local government in the field of economic and social development of the relevant territories. The success of the development of the entire state as a whole and its individual territories in particular largely depends on the balance of its budget system, relationships and divisions of powers between the various levels of this system.

In the Russian Federation, the budget system is represented by four levels: the federal budget, budgets of the constituent entities of the Russian Federation, budgets municipalities and state extra-budgetary funds. Each of the presented links is very important, since at each level certain tasks and functions are solved.

Problems of the budget process at the regional level:

1. When developing a draft budget for the next financial year and planning period, as well as when generating a report on budget execution, many issues of methodology, techniques, as well as technical procedures remain not fully worked out at the legislative level.

2. The Budget Code of the Russian Federation defines the basis for planning expenses and forecasting income. On the one hand, expenses must be financed by government agencies and regional administration V in full in any development of events, and on the other hand, it is not always possible to accurately determine the receipt of income. But this legislative definition indirectly forces regions to reduce their targets for revenue receipts, since if all their own income is fully and accurately reflected, they lose the opportunity to receive a larger volume of financial assistance. This violates one of the essential principles budget system of the Russian Federation - completeness of reflection of income, expenses and sources of financing budget deficits.

3. Lack of necessary information for calculations. No matter how perfect the methodology, the use of unreliable information negates all planning efforts. Not all data is internally sourced. Data from tax, registration and statistical authorities is also required. Receipt necessary information- this is a significant investment of time.

4. The development of a methodology for calculating indicators should be simple, based on the laws of development of the basis for calculating a particular indicator.

5. City and regional administrations of the relevant units review and approve budgets at the regional level. Most of the deputies are formed from workers employed in social sphere. However, it should be taken into account that many people’s representatives are not sufficiently familiar with

INTERNATIONAL SCIENTIFIC JOURNAL “INNOVATIVE SCIENCE” No. 10-1/2016 ISSN 2410-6070

budget process, they do not always want to delve into its essence. This causes insufficiently justified changes in the budget plan indicators.

6. At the stage of budget execution, there is an incompleteness in reforming the accounting and reporting mechanism in the budget sector.

Constant changes in the system of accounting for both income and expenses and sources of financing budget deficits lead to unreliable data on the system of state and regional finances and do not allow monitoring of public funds in real time.

7. A short-term lack of control can lead to irreparable budget losses. In the budgetary sphere, a special place should be given to preliminary control, since it is easier to prevent misuse of funds than to attempt to return them.

Ways to solve these problems of the budget process:

An integrated approach is needed both to the stages of the budget process and to its procedures;

The state of financial literacy of the population cannot be ignored;

Availability public control monitoring the movement of state and regional funds will increase responsibility and ensure the interest of government bodies in the rational use of limited regional revenues;

It is necessary to form a single information field that combines databases of tax, financial and registration authorities;

An integrated approach to planning using the maximum number of methods, in this case the disadvantages of a particular method will be smoothed out, but at the same time their advantages will be enhanced;

Increase measures to strengthen the revenue base of regional budgets and optimize their expenses;

The population should be more widely involved in the budget process. List of used literature:

1. Igonina N.A. Ways to improve mechanisms for equalizing the budgetary provision of subjects Russian Federation and municipalities /N.A. Igonina // Law and Economics. - 2015. - No. 7. - P. 51 - 56.

2. Yarullin R. R., Musin V. Sh. Reforming the budget process: main directions, problems and ways to solve them// Contemporary issues financial and credit system: collection of scientific papers / edited by. ed. prof. R.R. Yarullina - Ufa: RIC BashSU, 2013. - p.51-58.

3. Yarullin R.R., Kuchkin A.S. Directions for improving local and regional budgets. //Financial and credit system of the Russian Federation in the conditions of economic sanctions: a collection of articles based on the materials of the Regional Student Scientific and Practical Conference/ resp. ed. R. R. Yarullin. -Ufa: Aeterna, 2015. - pp. 77 - 79.

4. Yarullin R. R., Girfanova N. I. Level of fulfillment of expenditure obligations on the example of the Republic of Bashkortostan. // Innovative science: international scientific journal: 3 hours 2016. No. 8. Part 1. pp. 47 - 49.

UDC 332.2.021

T.P. Gafiyatova

Candidate of Economics, Associate Professor of the Department of Engineering and Low Temperature Physics (Faculty of Mechanics) Nizhnekamsk Chemical-Technological Institute (branch) of the Federal State Budgetary Educational Institution of Higher Education "KNRTU"

AGRARIAN REFORM IN THE PERIOD OF MARKET TRANSFORMATION

In transformation land relations During the transition period, agrarian reform occupied the main place. Until recently, its implementation in the Russian Federation took place without any clear scientific concept and was accompanied by inflated economic costs, as well as social tension,

Budget process at the level of a constituent entity of the Russian Federation- this is the activity of a subject of the Russian Federation regulated by the norms of procedural budget law in the preparation, consideration and approval of the budget of a subject of the Russian Federation, its execution, as well as the preparation and approval of a report on its execution.

The budget process at the level of constituent entities of the Russian Federation is carried out according to the principles and stages inherent in budget processes at other levels: 1) drawing up a draft budget; 2) consideration of the draft budget, approval of the budget; 3) budget execution; 4) drawing up a report on budget execution and its approval.

Detailed regulation of the budget process at the regional level is carried out by normative legal acts subject of the Russian Federation in accordance with federal legislation. The legislative (representative) body of power of a constituent entity of the Russian Federation develops on its territory the procedure and conditions for submitting a draft corresponding budget, considering the draft budget, approving the budget, and clarifying it during execution. This procedure is enshrined in the law on the budget process of the corresponding subject of the Russian Federation, the norms of which should not contradict federal regulatory financial and legal acts (for example, Law of the Omsk Region dated 08.10.2007 No. 952-03 “On the budget process in the Omsk Region”; Law of the Trans-Baikal Territory dated 04/07/2009 No. 155-ZZK “On the budget process in the Trans-Baikal Territory”, etc.).

1. Drawing up a draft budget. The preparation of a draft budget for a constituent entity of the Russian Federation is preceded by the development of forecasts, development plans and target programs for the corresponding region. Based on these calculations, the executive body state power draws up a draft budget of a constituent entity of the Russian Federation and submits it for consideration by the relevant representative authority in accordance with clause 1 of Art. 185 BC no later than November 1 of the current year. Specific deadlines for submitting the draft budget are established independently by the representative body of the constituent entity of the Russian Federation. Before the start of the next financial year, the Government of the Russian Federation communicates to the legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation the parameters of the forecast for the socio-economic development of the Russian Federation for the next year. The Ministry of Finance of Russia organizes work to bring to the legislative (representative) and executive bodies of state power of the constituent entity of the Russian Federation instructions on the specifics of drawing up calculations for draft budgets for the next financial year. Federal authorities establish uniform standards for deductions from regulatory taxes and volumes of financial assistance for each needy subject of the Russian Federation for all territories. In its turn, executive bodies State authorities of the constituent entities of the Russian Federation provide federal executive bodies with reports on the execution of budgets for the last financial year, as well as approved budgets for the current financial year. The executive body of state power of a constituent entity of the Russian Federation has the right to make proposals for changing and clarifying the projected higher authority state power indicators. In case of income imbalance and minimal necessary expenses budgets of the constituent entities of the Russian Federation, the executive body of state power provides federal body executive power necessary calculations to justify the amount of financial assistance.

Consideration of these proposals is initially carried out by the relevant executive body of state power. In case of their complete or partial rejection, the federal executive body is obliged, together with the interested executive body of the constituent entity of the Russian Federation, to draw up a protocol on the existing disagreements. To consider them, legislative (representative) bodies of state power form a conciliation commission on a parity basis. The results of the work of the conciliation commission are brought to the attention of legislative (representative) government bodies of all levels. The final decision is made by the federal legislative (representative) body of state power.

The executive bodies of state power of the constituent entities of the Russian Federation convey to local governments the relevant instructions on the development of draft budgets.

2. Smoothed out the consideration and approval of budgets of constituent entities of the Russian Federation in each region, carried out differently. One rule is an item-by-item consideration of the draft budget by the legislative (representative) body of state power of a constituent entity of the Russian Federation. As a rule, preliminary consideration of a draft law on the budget of a constituent entity of the Russian Federation takes place in committees of the legislative (representative) body of state power of the region. For a more thorough preliminary discussion of the budget bill, committees may hold open parliamentary hearings. Then the committee on budgetary issues, within the period established by regional budget legislation, analyzes and summarizes the conclusions of the committees and the conclusions of parliamentary hearings and prepares a consolidated conclusion on the draft law on the budget of a constituent entity of the Russian Federation for the next financial year. The summary conclusion is sent to the executive body of state power of the constituent entity of the Russian Federation in order to finalize the said bill, taking into account the proposed comments. The deadline for its completion is established by the budget legislation of the constituent entity of the Russian Federation. The updated draft law on the budget is submitted for consideration to the legislative (representative) body of state power of the constituent entity of the Russian Federation, which in fixed time it is considered and a resolution is adopted to accept the draft budget law as a basis or to reject it.

The procedure for considering a draft budget law in the constituent entities of the Russian Federation is regulated differently. For example, Art. 15 of the Law of the Omsk Region from “On the Budget Process in the Omsk Region” allows consideration of the draft law on regional budget in two readings; Art. 20-22 of the Law of St. Petersburg “On the budget process in St. Petersburg” prescribe Legislative Assembly St. Petersburg to consider the draft budget in three readings.

If the law on the budget of a constituent entity of the Russian Federation is not adopted for the next year, before the start of the new financial year, the legislative (representative) body of state power of the constituent entity of the Russian Federation adopts a resolution granting the right to the executive body of state power to implement budget financing on certain period in the amount of 1/12 of the previous year’s expenses,

3. Execution of the budget of a constituent entity of the Russian Federation falls within the competence of the executive bodies of state power of the constituent entity of the Russian Federation. Direct execution of the budget is carried out by financial authorities on the basis of an annual (with quarterly distribution) list of budget income and expenses, compiled in accordance with the quarterly distribution of income and expenses of this budget.

By general rule, established by Art. 215.1 BC, cash execution of regional budgets is carried out by the Federal Treasury. At the same time, par. 5 of the said article allows for transfer by authorities Federal Treasury powers for cash services for the execution of the budget of a constituent entity of the Russian Federation, budgets of territorial state extra-budgetary funds and budgets of municipalities that are part of a constituent entity of the Russian Federation, to the executive bodies of state power of a constituent entity of the Russian Federation. The transfer of these powers is carried out subject to their financial security at the expense of the regional budget’s own revenues and the availability in the ownership of the constituent entity of the Russian Federation of property necessary for the implementation of the functions assumed.

Execution of the budget of a constituent entity of the Russian Federation begins on January 1 and ends on December 31 of the year for which this budget is approved. The procedure for performing final operations on the budget is established financial authority of the relevant subject of the Russian Federation in agreement with territorial body Federal Treasury and territorial body of the Bank of Russia.

4. A report on the execution of the budget of a constituent entity of the Russian Federation is prepared by the executive body of state power responsible for budget execution. The report is compiled based on the reports of the main managers budget funds with mandatory compliance budget classification. As a rule, the annual report on the execution of the budget of a constituent entity of the Russian Federation also includes certain documents and reference and information materials: information on loans (loans) issued from the budget of a constituent entity of the Russian Federation, on issued guarantees and guarantees for loans credit institutions; certificate on the use of internal and external borrowings for each type of borrowing, borrowing conditions and repayment terms; register of internal and external debt subject of the Russian Federation, etc. For example, Art. 42 of the Moscow Law “On the budget structure and budget process in the city of Moscow” establishes that, simultaneously with the draft Moscow law on the execution of the city budget, the following are submitted to the Moscow City Duma: information on the execution of the consolidated budget of Moscow for the past year; progress report on the implementation of city target programs; expense report reserve fund Moscow Government; report on the provision and repayment of budget loans.

The budget execution report is submitted to the relevant legislative (representative) government body for consideration. In most constituent entities of the Russian Federation, there is a rule on the simultaneous submission of reports to finance o-control body(test, Accounts Chamber etc.) region. Based on the results of the consideration, the legislative (representative) body of state power makes a decision in the form of a law on approval of the report. An approved report on the execution of the budget of a constituent entity of the Russian Federation or a decision to reject it is subject to mandatory publication in the relevant official media.

When considering a report on budget execution in the executive body of state power of a constituent entity of the Russian Federation, an internal audit of the report on budget execution may be assigned, carried out by bodies of the Ministry of Finance of Russia in accordance with concluded agreements between the executive body of state power of a constituent entity of the Russian Federation and the Ministry of Finance of Russia.

The legislative (representative) body of state power makes a decision on the budget execution report after receiving the audit report of the relevant control and accounting body. If, during an external audit of the budget, a discrepancy between its execution and the approved list of budget revenues and expenditures is revealed, budget allocations provided that if a spending reduction regime has not been introduced, the relevant legislative (representative) body has the right to decide to reject the budget execution report. In this case, the executive body of state power has the right to contact the prosecutor's office to verify the circumstances of the violation budget legislation and bringing those responsible to justice officials. If the legislation of the constituent entities of the Russian Federation provides for the responsibility of the executive body of state power to the legislative (representative) body of state power ( early termination powers, expression of no confidence, etc.) that the latter has the right to initiate a procedure for holding the executive body or its officials accountable. After approval of reports on budget execution, executive bodies of state power publish them in the media.

Federal Agency for Education

State educational institution

IRKUTSK STATE

UNIVERSITY

Institute of Social Sciences

Regional budget system of the Russian Federation (using the example of the Irkutsk region)

I've done the work:

Group student

I checked the work:

Irkutsk, 2009

Introduction……………………………………………………………3

§1. Regional budget……………………………………………………...5

The concept of a regional budget……………………………..5

Budget process……………………………………………………...7

§2. Budget of the Irkutsk region…………………………………….15

Conclusion………………………………………………………..22

List of references…………………………………23

Introduction.

A leading, determining role in the formation and development of the economic structure of any modern society plays a role of government regulation carried out within the framework of the economic policy elected by the authorities. One of the most important mechanisms allowing the state to carry out economic and social regulation, is a financial mechanism - the financial system of society, the main link of which is the state budget. It is through the financial system that the state forms centralized funds and influences the formation of decentralized funds. Money, ensuring the ability to perform the functions assigned to government bodies. The state budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, finance its structural restructuring, stimulate the development of priority sectors of the economy, and provide social support to the least protected segments of the population.

The state's budget system is one of its fundamental components, ensuring the rational progressive development of the system of public goods, increasing the efficiency of both the entire national economy and the economies that make up its territorial entities.

The organization of the formation and execution of federal, regional and municipal budgets is based on the powers of each of these levels of management. At the same time, the level of independence of each level of the budget system is not the same. Thus, sources of income assigned to local governments provide only about 5% of the budgets of municipalities. A significant proportion of the constituent entities of the Russian Federation belong to depressed and backward regions, and, therefore, from the standpoint of independence of budget formation, are subsidized. For donor regions, the process of monetarization of benefits also posed many new complex tasks.

Thus, the priority task for financial management authorities is to ensure budgetary security, especially in the regional context, guaranteeing both the fulfillment of assigned functions of state power and obligations to their own population, which determines the relevance of the topic of the dissertation research.

Each region (subject of the Russian Federation) adopts and implements its own budget in order to ensure the implementation of government functions on its territory. Legislative and executive authorities of the region take part in the budget process at the regional level.

§1. Regional budget.

1. The concept of a regional budget.

The budget system of the Russian Federation consists of budgets of three levels:

first level - the federal budget of the Russian Federation and the budgets of state extra-budgetary funds;

the second level - the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

third level - local budgets.

Regional budgets are the central link of territorial budgets. They are intended to provide financial support for the tasks assigned to the state governing bodies of the constituent entity of the Russian Federation.

In modern conditions, increasingly regional bodies The authorities are called upon to ensure the comprehensive development of the regions, the proportional development of the production and non-production spheres in the territories under their jurisdiction. Their coordination function in the economic and social development of the territory increases significantly.

IN Lately regionalization of economic and social processes is observed. Increasingly, the functions of regulating these processes are moving from central levels of government to regional ones. Therefore, the role of regional budgets is strengthening, and the scope of their use is expanding.

The state actively pursues economic policy through regional budgets. By providing regional authorities with funds to increase their budgets, industry, agriculture, construction and maintenance of roads, and environmental protection are financed. At the same time, the range of funded activities is expanding.

With the help of regional budgets, the state equalizes the levels of economic and social development of territories that, as a result of historical, geographical, military and other conditions, have lagged behind in their economic and social development from other regions of the country. To overcome such backwardness, regional programs financed from regional budgets are being developed.

IN material sense the budget of a constituent entity of the Russian Federation is cash fund, owned of this subject. In this case, the monetary fund is understood as a separate set of funds distributed among certain groups that have their own intended purpose, the procedure for use and the body that manages them.

IN material sense the budget of a subject of the Russian Federation is property (in in cash), owned by a constituent entity of the Russian Federation by right of state ownership and included in its treasury.

How economic category the budget of a constituent entity of the Russian Federation is a set of economic relations , which arise in connection with the formation and distribution of the budget as the monetary fund of a constituent entity of the Russian Federation. At the same time, two types of economic financial relations are distinguished: incoming and outgoing. The first relationship mediates the movement of funds from payers to the budget and expresses its formation as money fund. Being a party to this relationship, the subject of the Russian Federation acts as recipient Money. An example would be tax relations, which express a one-way movement of value in monetary form from the payer to the budget of a constituent entity of the Russian Federation, not associated with a counter movement of value in commodity form. Second, expenditure economic relations express the expenditure (distribution) of the budget and the movement of funds from the budget to the recipient of budget funds. As a side this relationship the subject of the Russian Federation acts as a supplier Money.

How legal category the budget of a constituent entity of the Russian Federation is a financial and legal act of a subject of the Russian Federation, through which a financial plan for the formation and distribution of what is created at the subject level is approved

Russian Federation monetary fund intended to finance the tasks and functions of a given entity. M.I. Tkachuk “Finance” Publishing house “Urayt” M-2005, S-316

Legal form, in which the budget as a financial plan is dressed is predetermined by what kind of budget we are talking about - federal, a constituent entity of the Russian Federation or local. The federal budget is approved by federal law, budgets of the constituent entities of the Russian Federation - by the law of the corresponding subject , local budget - decision representative body of local government.

2.Budget process.

The budget process is the activity of state authorities, local self-government and participants in the budget process, regulated by legal norms, in the preparation, consideration, approval and execution of budgets of all levels and state extra-budgetary funds, as well as in monitoring their implementation. The budget process is built in accordance with the Budget Code of the Russian Federation.

Main stages of the budget process

1) Budget planning

Budget planning is the most important component financial planning, subject to the requirements of state financial policy. Its economic essence lies in the centralized distribution and redistribution of the value of the social product and national income between parts of the financial system on the basis of the state socio-economic program for the development of the country in the process of formation and execution of budgets and extra-budgetary funds of various levels. Budget planning is carried out by government bodies authorized by law and includes the budget process, its regulatory framework and organizational basis, as well as issues of theory and methodology for drawing up state budgets. As principles budget planning highlight, in particular, the unity of legal regulation, continuity of annual budget planning, the balance sheet method, etc.

The budget process is the activity of state authorities, local governments and participants in the budget process, regulated by legal norms, in the preparation and consideration of draft budgets.

An integral part of the budget process is budget regulation - the redistribution of financial resources between budgets of different levels.

The system of bodies with budgetary powers includes the following: financial bodies, monetary regulation bodies (Bank of Russia), state (municipal) financial control bodies (Accounts Chamber of the Russian Federation, control and financial bodies of the executive branch, control bodies of regional and local representative organs).

2) Drawing up draft budgets

The first stage of the budget process is the preparation of draft budgets. The preparation of draft budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balances, on the basis of which executive authorities develop draft budgets. Draft budgets are drawn up taking into account the need to achieve minimum state social standards based on the standards of financial costs for the provision of public or municipal services and other established standards.

The President of the Russian Federation, no later than March of the year preceding the next financial year, sends a Budget Message to the Federal Assembly, in which he determines the budget policy for the next financial year.

Budgeting is based on:

Budget message of the President of the Russian Federation;

forecast of socio-economic development of the corresponding territory for the next financial year (PSED).

Simultaneously with the draft budget, on the basis of a medium-term forecast of the socio-economic development of the Russian Federation (region, territory), a long-term financial plan (PFP) is formed, containing data on the forecast capabilities of the budget for mobilizing revenues, attracting state or municipal borrowings and financing basic budget expenses. PFP is not approved by law. The goals of developing the PFP are: informing legislative (representative) bodies about the expected medium-term trends in the development of the economy and social sphere, forecasting the financial consequences of developed reforms, programs, laws, tracking long-term negative trends and timely taking the necessary measures. The PFP is developed for three years (the first is the year for which the budget is developed, the next two are the planning period during which the results of the stated economic policy are monitored).

graduate work

1.2 The budget process and its features at the regional level: (basics of preparation, external verification, review and approval of budget reporting, as well as responsibility for violation of the law)

The budget process in a constituent entity of the Russian Federation is the activity of government bodies of a constituent entity of the Russian Federation, regulated by the norms of budget law, as well as other participants in the budget process in drawing up, reviewing, approving and executing the budget of a constituent entity of the Russian Federation, monitoring its implementation, as well as concluding this budget .

The object of the budget process is the budget as a type of financial planning act, when understanding the budget in its legal meaning. In this sense, the budget of a constituent entity of the Russian Federation is a list of income and expenses of the centralized monetary fund of a constituent entity of the Russian Federation. And since legal form budget of a subject of the Russian Federation is the law of the subject of the Russian Federation, then in relation to the budget process we are talking about the development, adoption and implementation of a legal act on the budget as the main financial plan of the subject of the Russian Federation.

Rice. 1. "Stages of the budget process"

Thus, budgeting in practical terms means developing a draft law of a constituent entity of the Russian Federation on the budget;

consideration and approval of the budget is expressed in the form of adoption of this law;

execution of the budget is execution of the budget law.

Fig. 2 Principles of the RF BS

The budget process in a constituent entity of the Russian Federation is carried out on certain principles. These principles include:

· The principle of annual budgeting.

· The principle of transparency and publicity of the budget process.

· The principle of delimitation of competence between the executive and legislative bodies of a constituent entity of the Russian Federation at all stages of the budget process

· The principle of the supremacy of legislative (representative) bodies

· The principle of strict legislative regulation of all stages of the budget process.

· The principle of budget reliability

· the principle of completeness of reflection of budget income and expenses.

In the practice of budget planning, two concepts are encountered: " budget year" and "budget period" (or "budget cycle").

The budget year is the period of time during which the budget is executed - the main financial plan of the state. In most countries, the budget year coincides with the calendar year, that is, it lasts from January 1 to December 31 inclusive. Budget period is a period of time covering all stages of budget planning. The budget period lasts about three years. The budget period consists of certain stages.

There are usually four stages of the budget process, namely:

1)drafting a draft budget;

2) review and approval of the budget;

3) budget execution;

4) conclusion of the budget

Budget control is carried out at all stages of the budget process.

Budget control is an integral part of state financial control, through which, in the process of drawing up a draft budget, its consideration and reporting on its implementation, the formation, distribution and use of budget funds is checked.

Budget reporting

1. Budget reporting is prepared

· Main managers of budgetary funds

· chief administrators of budget revenues

· chief administrators of sources of financing the budget deficit (hereinafter referred to as chief administrators of budget funds)

Chief fund administrators federal budget, budget of a constituent entity of the Russian Federation, local budget submit consolidated budget reporting, respectively, to the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities within the deadlines established by them.

2. Budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities is compiled accordingly by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities on the basis of consolidated budget reporting of the corresponding chief administrators of budget funds.

3. Budget reporting of the Russian Federation, constituent entities of the Russian Federation and municipalities is annual. The budget execution report is quarterly.

4. Budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities is submitted by the relevant financial authorities to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, local administration.

5. The report on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget for the first quarter, half a year and nine months of the current financial year is approved 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 and sent to the appropriate Legislature and the state (municipal) financial control body created by him. Annual reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, and local budgets are subject to approval accordingly by federal law, the law of a constituent entity of the Russian Federation, or a municipal legal act of the representative body of the municipality.

External review of the annual budget execution report

1. The annual report on budget execution, before its consideration by the legislative body, is subject to external verification, which includes an external verification of the budget reporting of the chief administrators of budget funds and the preparation of an opinion on the annual report on budget execution.

2. External verification of the annual report on the execution of the federal budget is carried out by the Accounts Chamber of the Russian Federation in the manner established by the Budget Code. External verification of the annual report on the execution of the budget of a constituent entity of the Russian Federation is carried out by the state financial control body of the constituent entity of the Russian Federation, formed by the legislative body of state power of the constituent entity of the Russian Federation, in the manner established by the law of the constituent entity of the Russian Federation in compliance with the requirements of the Budget Code of the Russian Federation. External verification of the annual report on the execution of the local budget is carried out by the municipal financial control body formed at municipal elections, or by the representative body of the municipal formation in the manner established by the municipal legal act of the representative body of the municipal formation in compliance with the requirements of the Budget Code of the Russian Federation. At the request of the representative body of the settlement, an external audit of the annual report on the execution of the settlement’s budget can be carried out control body municipal district or a state financial control body of a constituent entity of the Russian Federation, created respectively by a representative body of a municipal district or a legislative body of power of a constituent entity of the Russian Federation.

3. The highest executive body of state power of a constituent entity of the Russian Federation submits a report on the execution of the budget of a constituent entity of the Russian Federation for the preparation of an opinion on it no later than April 15 of the current year. The preparation of an opinion on the annual report on the execution of the budget of a constituent entity of the Russian Federation is carried out within a period not exceeding 1.5 months. The local administration submits a report on the execution of the local budget for the preparation of an opinion on it no later than April 1 of the current year. Preparation of a conclusion on the annual report on the execution of the local budget is carried out within a period not exceeding one month.4. The state (municipal) financial control body prepares an opinion on the report on budget execution based on data from an external audit of the annual budget reporting of the chief administrators of budget funds.5. The conclusion on the annual report on budget execution is submitted by the state (municipal) financial control body to the legislative body with simultaneous sending, respectively, to the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, and local administration. Submission, consideration and approval of the annual budget execution report by the legislature

1. The procedure for submitting, considering and approving the annual report on budget execution is established by the relevant legislative body in accordance with the provisions of the Budget Code of the Russian Federation.

2. Simultaneously with the annual report on budget execution, a draft law (decision) on budget execution, other budget reporting on the execution of the relevant budget and budget reporting on the execution of the corresponding consolidated budget, and other documents provided for by the budget legislation of the Russian Federation are submitted.

3. Based on the results of consideration of the annual report on budget execution, the legislative body makes a decision to approve or reject the law (decision) on budget execution. If the legislative body rejects the law (decision) on budget execution, it is returned to eliminate the facts of unreliable or incomplete reflection of data and resubmit it within a period not exceeding one month.

4. An annual report on the execution of the budget of a constituent entity of the Russian Federation is submitted to the legislative body of state power of the constituent entity of the Russian Federation no later than June 1 of the current year.

Law (decision) on budget execution

The law (decision) on budget execution approves a report on budget execution for the reporting financial year, indicating the total volume of revenues, expenses and budget deficit.

The following indicators are approved in separate appendices to the law (decision) on budget execution for the reporting financial year:

· budget revenues according to budget revenue classification codes; budget revenues by codes of types of income, subtypes of income, classification of sector operations government controlled related to budget revenues;

· budget expenditures according to the departmental expenditure structure of the corresponding budget; budget expenditures by sections and subsections of the classification of budget expenditures;

Sources of financing the budget deficit by classification codes

· sources of financing budget deficits;

· sources of financing budget deficits by codes of groups, subgroups, articles, types of sources of financing budget deficits, classification of operations of the general government sector related to sources of financing budget deficits. The law (decision) on budget execution also approves other indicators established, respectively, by the Budget Code, the law of a constituent entity of the Russian Federation, or a municipal legal act of the representative body of a municipality for the law (decision) on budget execution. Responsibility for violation of budget legislation of the Russian Federation. Responsibility for violation of budget legislation is assigned to Article 281 of the Budget Code of the Russian Federation. Failure to comply or improper fulfillment of the procedure established by the Budget Code for drawing up and considering draft budgets, approving budgets, executing and monitoring the execution of budgets of the budget system of the Russian Federation is recognized as a violation of the budget legislation of the Russian Federation, which entails the application of coercive measures to the violator.). Coercive measures against a violator of budget legislation, in respect of whom arbitration court bankruptcy proceedings have been initiated, apply insofar as they do not contradict Federal law"On insolvency (bankruptcy)."

According to Article 282 of the Budget Code of the Russian Federation, there are measures applied to violators of budget legislation:

· warning about improper execution budget process; blocking expenses;

· withdrawal of budget funds;

· suspension of transactions on accounts in credit institutions;

· imposition of a fine;

· accrual of penalties;

· other measures in accordance with the Budget Code and federal laws.

According to Article 283 of the Budget Code of the Russian Federation, the grounds for applying coercive measures for violation of the budget legislation of the Russian Federation are:

· failure to comply with the law (decision) on the budget;

· misuse budget funds;

· failure to transfer budget funds to recipients of budget funds;

· incomplete transfer of budget funds to recipients of budget funds;

· untimely transfer of budget funds to recipients of budget funds;

· untimely crediting of budget funds to the accounts of recipients of budget funds;

· untimely submission of reports and other information related to budget execution;

· untimely delivery of notifications about budget allocations to recipients of budget funds;

· untimely delivery of notifications about limits to recipients of budget funds budget obligations;

· inconsistency of the budget list with the law (decision) on the budget;

· discrepancy between notifications of budgetary allocations, notifications of limits on budgetary obligations with approved expenditures and budget schedules;

· non-compliance with the obligation to credit budget revenues, budget revenues of state extra-budgetary funds and other revenues to the budget system of the Russian Federation;

· untimely execution of payment documents for the transfer of funds to be credited to the accounts of the budget and state extra-budgetary funds;

· untimely submission of draft budgets and reports on budget execution;

· refusal to confirm accepted budgetary obligations, except for the grounds established by the budget code;

· untimely confirmation of budgetary obligations, untimely making payments on confirmed budgetary obligations;

· financing of expenses not included in the budget list;

· financing of expenses in amounts exceeding those included in the budget schedule and the approved limits of budget obligations;

· non-compliance with financial cost standards for the provision of state or municipal services;

· non-compliance size limits budget deficits, state or municipal debt and expenses for servicing state or municipal debt established by the Budget Code;

· opening budget accounts in credit institutions if there are Bank of Russia institutions in the relevant territory that have the ability to service budget accounts of the budget system of the Russian Federation;

· non-compliance by the main manager of federal budget funds, representing the interests of the Russian Federation in court, with the deadline for sending to the Ministry of Finance of the Russian Federation information on the results of the consideration of the case in the courts, established in paragraph 2 of Article 242.2 of the Budget Code of the Russian Federation;

Late or incomplete execution judicial act, providing for the foreclosure of funds from the budget of the budget system of the Russian Federation;

· other grounds in accordance with the Budget Code and federal laws.

1. The heads of federal executive authorities and their territorial bodies in the field of application of coercive measures for violations of the budget legislation of the Russian Federation have the right, in accordance with treaties (agreements) on the provision of funds from the federal budget, in accordance with Article 284 of the Budget Code of the Russian Federation:

· write off in an indisputable manner the amounts of budget funds issued by them on a repayable basis, the repayment period of which has expired;

· write off in an indisputable manner the amounts of interest (fees) for the use of federal budget funds provided on a repayable basis, the payment period of which has come;

· to indisputably collect penalties for untimely return of federal budget funds provided on a repayable basis, late payment of interest for the use of budget funds provided on a repayable basis, in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation for each day of delay;

· write off indisputably the amounts of subsidies provided by them, interbudgetary subsidies, subventions, budget investments used by their recipients for other purposes than for their intended purpose.

2. Leaders Federal service financial and budgetary supervision and its territorial bodies in the manner established by the Budget Code and other regulatory legal acts, if there are grounds established by Article 283 of this Code:

· make decisions on the write-off (collection) in an indisputable manner of the amounts of subsidies, subventions, and budget investments provided from the federal budget that were not used for their intended purpose by their recipients;

· make representations to the heads of executive authorities, local governments and recipients of budget funds about improper execution of the budget process, including the reimbursement of funds;

· attracted to administrative responsibility in accordance with the Code of the Russian Federation on Administrative Offenses.

3. The heads of the Federal Treasury and its territorial bodies (in accordance with their powers) have the right to suspend, in cases provided for by the budget legislation of the Russian Federation in the manner established by the Government of the Russian Federation, transactions on personal accounts opened with the Federal Treasury for the main managers, administrators and recipients federal budget funds, and accounts opened for recipients of federal budget funds in credit institutions.

4. Actions of federal executive authorities in the field of application of coercive measures for violations of the budget legislation of the Russian Federation, specified in paragraphs 1 - 3 of the budget article, and their officials may be appealed in the prescribed manner.

Officials of the federal executive bodies specified in paragraphs 1 - 3 of this article, in case of unlawful application of coercive measures, shall bear responsibility for violations of the budget legislation of the Russian Federation established by law criminal, administrative, disciplinary liability. Also, according to Article 284.1, there are powers of bodies executing the budgets of the constituent entities of the Russian Federation and local budgets in the field of applying coercive measures.

1. If the budgets of the constituent entities of the Russian Federation or local budgets are not executed by the Federal Treasury, the heads of the bodies executing the relevant budgets have the right to apply coercive measures in accordance with the Budget Code.

2. Heads of bodies executing the budgets of constituent entities of the Russian Federation and local budgets, and their deputies (in accordance with their powers) in the manner established by the Budget Code, have the right:

· write off in an indisputable manner the amounts of budget funds used for purposes other than their intended purpose, and in other cases provided for by this part of the Code;

· write off in an indisputable manner the amounts of budget funds subject to return to the budget, the return period for which has expired;

· write off in an undisputed manner the amounts of interest (fees) for the use of budget funds provided on a repayable basis, the payment period of which has come;

· to indisputably collect penalties for untimely return of budget funds provided on a repayable basis, late payment of interest for the use of budget funds provided on a repayable basis, in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation for each day of delay;

· issue a warning to the heads of executive authorities, local governments and recipients of budget funds about improper execution of the budget process;

· draw up protocols that serve as the basis for imposing fines;

· to indisputably collect penalties from credit institutions for late execution of payment documents for crediting or transferring budget funds in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation for each day of delay.

3. Actions of bodies executing the budgets of constituent entities of the Russian Federation and local budgets, and officials of these bodies may be appealed in the prescribed manner.

Organization of the budget process in the Russian Federation

Preparation of budgets The first stage of the budget process is the preparation of draft budgets. The preparation of draft budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation...

Organization of preparation, consideration and approval of local budgets

Local budgets represent a financial plan for the formation and use of funds local government and self-government. Local budgets include funds from local target budget funds in the order...

Responsibility for violation of budget legislation

Taxpayer liability and protection of their rights

Conventionally, the liability of taxpayers for tax offenses provided for by the Tax Code of the Russian Federation can be divided into two groups: liability for offenses in the area of implementation tax control(art. art. 116 - 119, 125 - 129...

Increasing the efficiency of managing budget funds of a subject (for example Chechen Republic)

The procedure for drawing up, reviewing and approving the budget

Draft budgets are drawn up taking into account the need to achieve minimum state social standards based on the standards of financial costs for the provision of state or municipal services in accordance with other...

The practice of applying liability measures to violators of budget legislation of the Russian Federation

IN Budget Code the concept of “budget violation” is absent. Instead, the concept of “violation of budget legislation” is used, which, in accordance with art...

"Budget process at the regional level" Table 2 Main stages of the budget process Participants (authorities) Characteristics of the stage Drawing up a draft budget Executive bodies of state power of the subjects...

Financial and legal relations in the field money circulation

The most common way to protect violated public legal financial interests is to use the mechanism of administrative proceedings...

2) consideration of the draft budget, approval of the budget;
3) budget execution; 4) drawing up a report on budget execution and its approval.

Detailed regulation of the budget process at the regional level is carried out by regulatory legal acts of the constituent entity of the Russian Federation in accordance with federal legislation. The legislative (representative) body of power of a constituent entity of the Russian Federation develops on its territory the procedure and conditions for submitting a draft corresponding budget, considering the draft budget, approving the budget, and clarifying it during execution. This procedure is enshrined in the law on the budget process of the corresponding subject of the Russian Federation, the norms of which must not contradict federal regulatory financial and legal acts (for example, Law of the Omsk Region dated 08.10.2007 No. 952-03 “On the budget process in the Omsk Region”; Law of the Trans-Baikal Territory dated 04/07/2009 No. 155-ZZK “On the budget process in the Trans-Baikal Territory”, etc.).

1. Drawing up a draft budget. The preparation of a draft budget for a constituent entity of the Russian Federation is preceded by the development of forecasts, development plans and target programs for the corresponding region. Based on these calculations, the executive body of state power draws up a draft budget of a constituent entity of the Russian Federation and submits it for consideration by the relevant representative body of power in accordance with clause 1 of Art. 185 BC no later than November 1 of the current year. Specific deadlines for submitting the draft budget are established independently by the representative body of the constituent entity of the Russian Federation. Before the start of the next financial year, the Government of the Russian Federation communicates to the legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation the parameters of the forecast for the socio-economic development of the Russian Federation for the next year. The Ministry of Finance of Russia organizes work to bring to the legislative (representative) and executive bodies of state power of the constituent entity of the Russian Federation instructions on the specifics of drawing up calculations for draft budgets for the next financial year. Federal authorities establish uniform standards for deductions from regulatory taxes and volumes of financial assistance for each needy subject of the Russian Federation for all territories. In turn, the executive bodies of state power of the constituent entities of the Russian Federation provide the federal executive bodies of state power with reports on the execution of budgets for the last financial year, as well as approved budgets for the current financial year. The executive body of state power of a constituent entity of the Russian Federation has the right to make proposals to change and clarify the indicators projected by a higher body of state power. In the event of an imbalance of income and the minimum necessary expenditures of the budgets of the constituent entities of the Russian Federation, the executive body of state power provides the federal executive body with the necessary calculations to justify the amount of financial assistance.

The executive bodies of state power of the constituent entities of the Russian Federation convey to local governments the relevant instructions on the development of draft budgets.

2. Stage of consideration of approval of budgets of constituent entities of the Russian Federation in each region it is carried out differently. The uniform rule is the item-by-item consideration of the draft budget by the legislative (representative) body of state power of the constituent entity of the Russian Federation. As a rule, preliminary consideration of a draft law on the budget of a constituent entity of the Russian Federation takes place in committees of the legislative (representative) body of state power of the region. For a more thorough preliminary discussion of the budget bill, committees may hold open parliamentary hearings. Then the committee on budgetary issues, within the period established by regional budget legislation, analyzes and summarizes the conclusions of the committees and the conclusions of parliamentary hearings and prepares a consolidated conclusion on the draft law on the budget of a constituent entity of the Russian Federation for the next financial year. The summary conclusion is sent to the executive body of state power of the constituent entity of the Russian Federation in order to finalize the said bill, taking into account the proposed comments. The deadline for its completion is established by the budget legislation of the constituent entity of the Russian Federation. The updated draft law on the budget is submitted for consideration to the legislative (representative) body of state power of the constituent entity of the Russian Federation, which, within the prescribed period, considers it and adopts a resolution to accept the draft law on the budget as a basis or to reject it.

The procedure for considering a draft budget law in the constituent entities of the Russian Federation is regulated differently. For example, Art. 15 of the Law of the Omsk Region “On the Budget Process in the Omsk Region” allows consideration of the draft law on the regional budget in two readings; Art. 20-22 of the Law of St. Petersburg “On the budget process in St. Petersburg” require the Legislative Assembly of St. Petersburg to consider the draft budget in three readings.

If the law on the budget of a constituent entity of the Russian Federation is not adopted for the next year, before the start of the new financial year, the legislative (representative) body of state power of the constituent entity of the Russian Federation adopts a resolution granting the right to the executive body of state power to carry out budget financing for a certain period in the amount of 1/12 of the volume of expenses of the previous year.

3. Execution of the budget of a constituent entity of the Russian Federation falls within the competence of executive bodies of state power of a constituent entity of the Russian Federation. Direct execution of the budget is carried out by financial authorities on the basis of an annual (with quarterly distribution) list of budget income and expenses, compiled in accordance with the quarterly distribution of income and expenses of this budget.

According to the general rule established by Art. 215.1 BC, cash execution of regional budgets is carried out by the Federal Treasury. At the same time, par. 5 of the said article allows the transfer by the Federal Treasury authorities of powers for cash services for the execution of the budget of a constituent entity of the Russian Federation, the budgets of territorial state extra-budgetary funds and the budgets of municipalities that are part of a constituent entity of the Russian Federation, to the executive bodies of state power of the constituent entity of the Russian Federation. The transfer of these powers is carried out subject to their financial support from the regional budget’s own revenues and the availability of the property necessary for the implementation of the assumed functions in the ownership of the constituent entity of the Russian Federation.

Execution of the budget of a constituent entity of the Russian Federation begins on January 1 and ends on December 31 of the year for which this budget is approved. The procedure for performing final transactions on the budget is established by the financial authority of the relevant constituent entity of the Russian Federation in agreement with the territorial body of the Federal Treasury and the territorial body of the Bank of Russia.

4. Report on the execution of the budget of a constituent entity of the Russian Federation prepares the executive body of state power responsible for budget execution. The report is compiled on the basis of reports from the main managers of budget funds with mandatory compliance with the requirements of budget classification. As a rule, the annual report on the execution of the budget of a constituent entity of the Russian Federation also includes certain documents and reference and information materials: information on loans (loans) issued from the budget of a constituent entity of the Russian Federation, on guarantees and sureties issued for loans from credit organizations; certificate on the use of internal and external borrowings for each type of borrowing, borrowing conditions and repayment terms; register of internal and external debt of a constituent entity of the Russian Federation, etc. For example, Art. 42 of the Moscow Law “On the budget structure and budget process in the city of Moscow” establishes that, simultaneously with the draft Moscow law on the execution of the city budget, the following are submitted to the Moscow City Duma: information on the execution of the consolidated budget of Moscow for the past year; progress report on the implementation of city target programs; report on the expenditure of funds from the Moscow Government's reserve fund; report on the provision and repayment of budget loans.

The budget execution report is submitted to the relevant legislative (representative) government body for consideration. In most constituent entities of the Russian Federation, there is a rule on the simultaneous submission of a report to the financial control body (control, accounting chamber, etc.) of the region. Based on the results of the consideration, the legislative (representative) body of state power makes a decision in the form of a law on approval of the report. An approved report on the execution of the budget of a constituent entity of the Russian Federation or a decision to reject it is subject to mandatory publication in the relevant official media.

The legislative (representative) body of state power makes a decision on the budget execution report after receiving the audit report of the relevant control and accounting body. If, during an external audit of the budget, a discrepancy between its execution and the approved budget is revealed, the breakdown of budget revenues and expenditures, and budget allocations, provided that no spending reduction regime has been introduced, the relevant legislative (representative) body has the right to decide to reject the budget execution report. In this case, the executive body of state power has the right to contact the prosecutor's office to verify the circumstances of violation of budget legislation and bring the guilty officials to justice. If the legislation of the constituent entities of the Russian Federation provides for the responsibility of the executive body of state power to the legislative (representative) body of state power (early termination of powers, expression of no confidence, etc.), then the latter has the right to initiate a procedure for holding the executive body or its officials accountable. After approval of reports on budget execution, executive bodies of state power publish them in the media.