(as amended by Federal Law of 26.04.2007 N 63-FZ)

1. Execution of the budget for expenditures is carried out in the manner established by the relevant financial body (management body of the state extrabudgetary fund), in compliance with the requirements of this Code.

2. Execution of the expenditure budget provides for:

adoption of budgetary commitments;

confirmation of monetary obligations;

authorization of payment of monetary obligations;

confirmation of the fulfillment of monetary obligations.

3. Recipient budget funds accepts budgetary commitments within the limits of budgetary commitments brought to it. (as amended by Federal Law of 30.12.2008 N 310-FZ)

The recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with a law, other legal act, agreement.

4. The recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings, in accordance with payment documents. (as amended by Federal Law of 30.11.2011 N 352-FZ)

5. Authorization of payment of monetary obligations is carried out in the form of making a permit inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing the payment of monetary obligations established by the financial body (governing body of the state non-budgetary fund) in accordance with the provisions of this Code. (as amended by Federal Law of 23.07.2013 N 252-FZ)

To authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, and information about the budgetary obligation taken into account under a state (municipal) contract under the terms of this state (municipal) contract. (paragraph introduced Federal law dated 28.12.2013 N 418-FZ)

Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations communicated to the recipient of budgetary funds.

Payment of monetary obligations under public regulatory obligations can be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.

6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off Money from a single budget account in favor of individuals or legal entities, budgets budgetary system Of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions to fulfill the monetary obligations of recipients of budget funds.

Expenditure budgets are executed within the limits of the actual availability of budgetary funds in a single budget account in compliance with mandatory sequential authorization and financing procedures.
The main stages of authorization in the execution of budget expenditures are:
drawing up and approving the budget list;
approval and communication of notifications of budgetary allocations to the administrators and recipients of budgetary funds, as well as approval of estimates of income and expenditures for administrators of budgetary funds and budgetary institutions;
approval and communication of notifications about the limits of budgetary obligations to the administrators and recipients of budgetary funds;
acceptance of monetary obligations by recipients of budgetary funds;
confirmation and reconciliation of the fulfillment of monetary obligations.
The financing procedure consists in spending budget funds.

The commented article provides for a new procedure for the execution of the budget for expenditures.
The main rule for the execution of budgets is execution within the limits of the actual availability of budgetary funds in the budget account. Established authorization and funding procedures and procedures are mandatory. Funding is only allowed after the completion of the Validation process. The validation procedure includes a number of mandatory steps.
The first stage is the preparation and approval of the budget list. The Ministry of Finance of the Russian Federation draws up a consolidated budget list for the main administrators of budget funds, approves the procedure for its implementation and brings the annual volume of budget allocations and limits of budgetary obligations to the main administrators of budget funds.
At the next stage, notifications of budget allocations, limits of budgetary obligations are approved and communicated to the administrators and recipients of budget funds, and estimates of income and expenditures of recipients of budget funds are approved. The main administrators, on the basis of the volumes of budgetary appropriations established by them and the limits of budgetary commitments, bring the allocated budgetary appropriations and limits of budgetary commitments to the managers and recipients of funds. federal budget under their jurisdiction. Budgetary appropriations and limits of budgetary commitments are communicated in the form of notifications and do not give the budgetary institution the right to spend budgetary funds. After receiving notification of budget allocation state-financed organization is obliged to draw up and submit for approval to a higher authority an estimate of income and expenses. The estimate of income and expenses of the main manager of budgetary funds is approved by the head of this body.
Recipients of federal budget funds submit the limits of budgetary obligations approved in the established manner to the relevant treasury body to control the spending of funds.
At the fourth stage, the recipients of budgetary funds assume budgetary obligations. The assumption of obligations is carried out within the limits of budgetary obligations and the approved estimate of income and expenses. The assumption of obligations is realized through the preparation of payment and other documents. Acceptance of an obligation in the implementation of purchases is formalized by appropriate agreements with suppliers of products, performers of work and services. The definition of the budgetary obligation is given in Art. 222 of the RF BC and comments to it.
The final stage of authorization is confirmation and reconciliation of the fulfillment of monetary obligations. The treasury body spends budgetary funds after checking the compliance of the accepted monetary obligations by the recipient of budgetary funds with the limits of budgetary obligations and financing received on its personal account. The Treasury body, where a personal account is opened for the recipient of budgetary funds, may refuse to confirm the accepted monetary obligations only in the cases established by paragraph 4 of Art. 226 BC RF.
In the course of the execution of the federal budget, upon the submission of the main administrators of budgetary funds, changes may be made to the consolidated budget list on the following three grounds. First, in the case of the transfer of authority to finance individual institutions, activities or types of expenditures. Secondly, in the event of a decrease in allocations by the amount spent by the recipient of budget funds illegally or not for their intended purpose, according to the instructions of the control bodies of the Ministry of Finance and the Accounts Chamber of the Russian Federation. Third, in the case of the formation during the execution of the federal budget of savings on individual items of the economic classification of budget expenditures. In the latter case, the main managers provide the Ministry of Finance with an obligation to prevent debt crediting under those items of the economic classification of expenditures for which the limits of budgetary obligations are being reduced.
Financing according to the RF BC is to spend budgetary funds. Financing is provided by the Russian treasury authorities. Funding activities include authorizing the formation of a payment document and making the payment itself. The Federal Treasury can also carry out the execution of territorial budgets when concluding budget agreements between the Federal Treasury bodies, the authorities of the constituent entities of the Russian Federation and local self-government bodies.

Yurguru.ru / Budget Code of the Russian Federation / Chapter 24. Fundamentals of Budget Execution / Article 219. Budget Execution by Expenditures

RF Budget Code. Chapter 24. Fundamentals of Budget Execution

Article 219. Execution of the budget in terms of expenditures

1. Execution of the budget for expenditures is carried out in accordance with the procedure established by the relevant financial body, in compliance with the requirements of this Code.

2. Execution of the expenditure budget provides for:

adoption of budgetary commitments;

confirmation of monetary obligations;

authorization of payment of monetary obligations;

confirmation of the fulfillment of monetary obligations.

3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it.

4. The recipient of budgetary funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures, in accordance with payment documents.

5. Authorization of payment of monetary obligations is carried out in the form of making a permit inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing payment of monetary obligations established by the financial authority in accordance with the provisions of this Code.

Payment of monetary obligations under public regulatory obligations can be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.

6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off of funds from the single budget account in favor of individuals or legal entities, budgets of the budgetary system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions for the execution of monetary obligations of recipients of budgetary funds.

Article 219 of the Budget Code of the Russian Federation Execution of the budget for expenditures- the full text of the document with comments from lawyers and the opportunity to exchange views with professionals in the field of law, ask questions or express your opinion on the articles of regulatory legal acts, study the comments of colleagues.

Other articles of Chapter 24. Fundamentals of budget execution.

1. Execution of the budget for expenditures is carried out in accordance with the procedure established by the relevant financial body (management body of the state extra-budgetary fund), in compliance with the requirements of this Code.

2. Execution of the expenditure budget provides for:

acceptance and accounting of budgetary and monetary obligations;

confirmation of monetary obligations;

authorization of payment of monetary obligations;

confirmation of the fulfillment of monetary obligations.

2.1. The financial body (the governing body of the state non-budgetary fund), in the manner prescribed by it, sends to the financial body of public law education (the governing body of the state non-budgetary fund), the budget of which is provided with interbudgetary transfers, notifications on the provision of subsidies, subventions, and other interbudgetary transfers with a designated purpose, in the form established by the Ministry of Finance of the Russian Federation.

3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it.

Payment of monetary obligations under public regulatory obligations can be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.