The revenues and expenditures of the state budget are very diverse in terms of sources, target areas and other characteristics. To ensure correct planning and accounting of budget revenues and expenditures throughout the republic, they must be classified. The most important condition ensuring the unity of the budgetary system is its organization in the context of budget classification items.
A budget classification is understood as a scientifically grounded economic grouping of budget revenues and expenditures according to homogeneous characteristics, as well as sources of covering the budget deficit and public debt, brought into a certain system and coded in the proper manner. The nature of the grouping is determined by the socio-economic content of budget revenues and expenditures, the structure of the economy and the management system. A prerequisite for the functioning and efficiency of the entire budgetary process is the regulation of sources of income and the definition of goals for budget expenditures.
The budget classification is based on the grouping of budget indicators, which gives an idea of the socio-economic, departmental and territorial aspect of the formation of income and the direction of funds, their composition and structure. At the same time, an important requirement for budget classification is the clarity and clarity of the grouping.
The significance of the budget classification lies in the fact that the competent use of the grouped data of the budget classification allows one to see the real picture of the movement of budget flows and actively influence the ongoing economic and social processes. At the same time, the grouping of income and expenses will facilitate the verification of the data included in the budget, the comparison of estimates of homogeneous departments, institutions of the budgets of territorial entities for several years, the determination of the dynamics of receipts and the share of various incomes and expenses or the degree of satisfaction of specific needs.
The role of budget classification in the budgetary system of the state lies in the fact that with its help it becomes possible to control the movement of budgetary resources. Budget classification is one of the tools that ensure the implementation of the principle of unity of the budgetary system.
The main principles of building a budget classification are:
1) the principle of unity, i.e. budget classification serves as the basis for a unified methodological approach to the preparation and execution of all types of budgets;
2) the principle of clarity means the reliability and reliability of the indicators of the forecast of social economic development relevant territories and the feasibility of calculating the income and expenditure of budgets of all types
3) the principle of detailing income and expenses means that income is classified by source of occurrence, and costs are classified by target expense items.
Budgetary classification creates the conditions for combining estimates and budgets into general sets, facilitates their consideration and economic analysis, simplifies the control over the execution of the budget, over the completeness and timeliness of receipts of funds and the use of budget funds for their intended purpose. Budget classification makes it possible to compare income and expenses according to reports on budget execution, which contributes to the observance of financial discipline, economical spending budget funds.
A large role belongs to the budget classification and in the process of budget execution. She is necessary condition ensuring targeted financing of activities provided for in the approved budget and cost estimates budgetary institutions... Budget classification underlies the unity of synthetic and analytical accounting of budget revenues and expenditures in financial bodies, budgetary institutions, institutions National Bank Republic of Kazakhstan. It is necessary for drawing up reports on the execution of the state budget. In the conditions of the independence of the links of the budgetary system, the budgetary classification creates the basis for a unified methodological approach to the preparation and execution of all types of budgets, for the comparability of budgetary indicators.
The need for budget classification is due to the creation of uniform conditions and principles for government and administrative bodies for budget planning, budget process management, budget accounting, budget reporting, budget control, analysis of budget preparation and execution.
The budget classification is focused on solving such problems as:
control over the composition and structure of revenues and expenditures of the budgetary system;
obtaining consolidated budget information comparable across all levels of the budget system;
formation of instruments for legislative control of the budgetary process;
ensuring the implementation of the principle of unity of the budgetary system.
The Unified Budget Classification in force in the Republic of Kazakhstan was developed according to the methodology of the International Monetary Fund on the basis of the requirements international standards... The unified budget classification of the Republic of Kazakhstan is a grouping of revenues and
budget expenditures for functional, departmental and economic characteristics with the assignment of grouping codes to the objects of classification. The unified budget classification is unified and mandatory for the consolidated budget and one of the tools for harmonizing the system of indicators of strategic, medium-term programs and development plans of the republic, republican and local budgets in order to achieve their balance. Relevant normatively substantiated proposals of government bodies on amendments, additions to the Budget Classification are submitted to the Ministry of Economic Development and Trade in the process of budget planning, as well as in the course of budget execution in case of adoption of a regulatory legal act presupposing amendments and additions to the Budget Classification. Proposals for making changes, additions to the draft Budget Classification, necessary for planning the draft budget for the coming financial year, are submitted before April 15 of the current year.
The draft Budget Classification for the coming financial year until May 15 of this year is sent by the Ministry of Economic Development and Trade to central and local executive bodies for the formation of republican and local budgets. When compiling the Budget Classification, in cases of exclusion of existing classification codes from the corresponding budget levels, the date of their expiration is indicated. The budget classification is approved after the adoption of the Law of the Republic of Kazakhstan on the republican budget for the upcoming planning period until December 10 of the year preceding the planned one.
Each type of budget revenues and expenditures is assigned a classification code, which is a digital code (grouping code), fixed individually for each type of income, each type of budget expenditure and administrators of budget programs, according to their specific characteristics, according to the levels of classifications of receipts, functional and economic classification of expenses.?
The introduction of new types of receipts, the cancellation or change of the existing ones in the Budget Classification is carried out by the Ministry of Economic Development and Trade by the relevant regulatory legal acts. At the same time, the Ministry of Finance of the Republic of Kazakhstan submits to the Ministry of Economic Development and Trade a proposal to introduce new types of budget revenues, to cancel or change existing ones. Relevant proposals from government bodies
on the introduction of new types of budget revenues, on the cancellation or amendment of the existing ones are considered by the Ministry of Economic Development and Trade for compliance with the norms of the current regulatory legal acts. The Ministry of Economic Development and Trade reasonably rejects these proposals, or develops, in accordance with the established procedure, a draft order on amendments and (or) additions to the Budget Classification. The expenditures of state bodies carrying out intelligence and counterintelligence activities, and their institutions, as well as directly ensuring the security of the President of the Republic of Kazakhstan, are classified according to one functional group, one current budget program and one budget development program, reflecting one specificity of the economic classification of expenditures.
The current unified budget classification is characterized by the transparency of the movement of financial flows, which allows for strict financial control over the processes of generating income and spending budget funds.
The budget of the Russian Federation is a complex set of various items of income and expenses. Its effective implementation presupposes a competent classification of the sources of revenue, as well as the directions of costs present in the state financial system. The specificity of the political structure of Russia presupposes the formation of a stable structured model of attributing budget revenues and expenditures to one category or another. Do they have Russian authorities power with a similar resource?
Understanding Budget Classification
Of course, yes. Otherwise, the functioning of the national economy would be impossible. The classification of expenditures, revenues and other parameters of the budget occupies the most important place in the system of state economic planning. This mechanism involves accounting, systematization and analysis of information related to the execution of articles of the state budget. On the basis of this information, the effectiveness of the state policy in the relevant direction can subsequently be assessed, as well as possible mechanisms for its optimization can be identified.
Federal standards
The formation of general principles for the classification of budget revenues and expenditures in Russia is built at the federal level through the issuance of appropriate regulatory legal acts, and subsequently delegated to the regions and municipalities. The fact that the development of standards and norms by which the items of revenue and costs of the state budget are classified into one category or another is implemented precisely at the federal level is the most important factor in the stability of the national economy, in many respects also political system.
The budgetary classification of expenses and incomes involves grouping the relevant items according to the degree of similarity of sources of income and channels for investing funds in the treasury and is used both for the purpose of drawing up financial plans and in the process of their implementation. The key task of the state in this case is to ensure the comparability of certain indicators in the budgets different levels- federal, regional, municipal.
The structure of the budget classification in the Russian Federation
On the basis of what principles is the budgetary classification of expenditures carried out in Russia? First of all, it is necessary to highlight 2 main mechanisms for its implementation.
- The first is the classification of income. It assumes the grouping of budgetary revenues at all levels in relation to the sources that form it, and in accordance with the provisions of the regulatory legislation. Categories of income are determined by items that combine certain sources of revenue by common feature... This can be, for example, customs fees.
- Secondly, budget expenditures. It is also a grouping of costs allocated to different levels of the public funding system. The classification of expenditures reflects the direction of cash flows in specific areas in order to solve the key tasks facing the state - the development of the economy and the improvement of the welfare of citizens.
The budget classification within the framework of the Russian model assumes the assignment of proceeds and costs to sections, subsections, as well as target items of the state budget, which reflect the direction of cash flows in the field of solving specific types of tasks facing the state, and imply the implementation of certain economic activities.
The classification of expenditures and revenues of the RF budget can also be carried out on economic grounds. This mechanism involves the grouping of various articles based on their economic content. As a rule, separation of current and capital costs is assumed. Also, the economic classification of income and expenses involves the subsequent preparation of estimates for specific
Departmental classification
The most important component of the cost allocation system in the framework of public funding is the activity of departments. What are they? First of all, the authorities themselves can determine certain mechanisms for assigning budget items to specific categories. Thus, a departmental classification of the expenditures of the state financing system is practiced. It is a grouping of cost items at the level of budgetary systems of the constituent entities of the Russian Federation. The main task of the authorities involved in this area of work is to distribute budgetary resources among managers.
Departmental classification of expenditure items most often acts as a mechanism for allocating the corresponding appropriations. The criteria here are the same as we noted above - the attribution of costs to certain sections, subsections, or targeted items (which, in turn, can be further classified into sub-items and other elements of financial support for the activities of authorities and institutions). As for the administrators of budgetary funds at the level of the regions of the Russian Federation, as well as subjects in a similar status, engaged in work at the level of municipalities, their lists are approved by the executive authorities or competent local government bodies.
Significance of classification
The classification of revenues and expenditures of the state budget of the Russian Federation is of great importance. The effectiveness of its implementation directly affects the quality of the functioning of the state financial system of Russia. The specificity of the Russian Federation is largely determined by the features of the structure of public administration, characteristics national model federal structure of our country.
Therefore, it is extremely important from the point of view of maintaining the integrity and stability of the political system to have a structured model for the classification and distribution of budget revenues and costs. The principles of its building should be clear and open both for federal structures making key decisions in the field of financial management, and for regional and municipal authorities authorities.
The classification we have considered, according to experts, in general, is built quite logically. The items of income and expenditure provided for by the Russian budget system, which is very important, are the same for all levels of public finance management. It makes sense to consider this aspect in more detail.
Unity of the budgetary system
So, the most important feature that characterizes the classification of budget revenues and expenditures in the Russian model is the unity of approaches and criteria for assigning them to one category or another on the federal, regional and local levels... Therefore, the key rules governing this mechanism are approved at the level higher bodies authorities. As a rule, the relevant sources of law take on the character of a federal law. In turn, at the level of the constituent entities of the Russian Federation or municipalities, the necessary detailing of regulatory norms can be carried out through the publication of regional or local laws. The main thing in this case is not to violate general principles budget classifications fixed at the federal level.
We examined the key theoretical principles by which the authorities in the Russian Federation carry out the assignment of items of expenditure and income of the state financial system to one or another category. We saw that there are a number of basic approaches to building such a scheme, which are based on economic criteria, or, for example, methods used in specific departments. Let us now consider a number of practical points reflecting how the classification is carried out government spending and income. Let us study the very categories according to which the proceeds and costs of the state financial system are distributed in the Russian Federation. Let's start with income.
Classification of income
The classification of budget revenue is expressed in the attribution of its sources to groups, subgroups and specific items.
Regarding the groups, one can distinguish tax revenues... Key subgroups include:
1. Taxes on goods, services, license and other fees. These include:
Excise taxes on products or raw materials that are produced in Russia or imported from abroad;
Federal, regional, and local fees related to the category of licensing;
Tax on the acquisition of foreign currency, as well as payment documents that are expressed in foreign currency;
2. Property fees. These include taxes:
On the property of enterprises;
On the property of individuals;
For real estate;
For inheritance or donation.
3. Fees for the use of natural resources located in the state. Among those:
Subsoil use payments;
Collection for the reproduction of the mineral resource base;
Tax on additional revenue from hydrocarbon production;
Tax on the right to use water resources, objects of the animal world;
Forest, water, environmental, land taxes.
4. Fees associated with trade between the Russian Federation and other countries, with foreign economic transactions. Among those:
Customs, government fees and duties;
Contributions to various funds owned by the state;
Road and transport taxes.
Another largest group of sources of budget revenue is non-tax revenues. Their structure contains the following main subgroups:
1. Property income from assets that are owned by the state, municipalities, or arising from certain commercial activities. These include:
Income from the use of assets owned by the state or municipalities;
Dividends on securities of state origin;
Proceeds from the lease of state property;
Interest received as a result of the formation of bank deposits at the expense of free budget funds, as well as those that arose as a result of the provision of loans within the country;
Income that arose as a result of the provision of services or compensation for government costs;
Profit of the Central Bank of the Russian Federation;
Payments from state or municipal institutions;
Fee for fishing quotas for and foreign organizations;
Other receipts from assets owned by the state or municipality.
2. Proceeds from the sale of assets owned by the state or local government. These can be:
Proceeds from the privatization of state-owned enterprises;
Income arising from the sale of shares by public authorities;
Revenues generated as a result of residential real estate transactions;
Income from the sale of production or non-production resources, transport, certain types of equipment;
Proceeds from the sale of confiscated or unowned property, treasures and other assets that have passed into the ownership of the state or municipality.
Proceeds from the sale of government stocks;
Proceeds from the sale of land resources, as well as intangible assets;
Receipts from non-state structures in the form of capital transfers;
Administrative fees and charges;
Fines, payment of damages;
Revenue arising from foreign economic activities;
Other income classified as non-tax.
3. Gratuitous receipts. Their sources can be:
Budgets of various levels;
State funds, organizations;
Supranational structures.
The classification may include funds that are transferred to trust funds. Actually, this type of institution can also have income.
4. Proceeds of trust funds. Among those:
Road, environmental funds;
Structures related to the activities of the Russian customs system;
The Fund for the Fight against Crime;
Structures under the jurisdiction of the Federal Border Service, the Ministry of Atomic Energy;
Fund for the reproduction of the mineral and raw material base.
These are the key categories within which the revenues of the Russian budget are classified. As we defined above, their essence is aimed at maintaining the unity of the budgetary system of the Russian Federation, adapted to the specifics of the country's political structure. But no less important for us will be the study of the principles by which state authorities also classify state budget expenditures.
So, we examined the criteria for classifying incomes into certain categories, adopted in the Russian Federation. Let us now study what the functional classification of budget expenditures in Russia is. Its main category is the section. There are a lot of specific varieties of them. So, the modern budget in the Russian Federation involves the allocation of the following list of sections:
State and municipal administration;
Judicial branch;
Activity in the international arena;
Law enforcement structures;
Industry, energy and construction industries;
Activities in the field of agriculture, fishing;
Environmental protection;
Transport sector;
Communication, information technology;
Market infrastructure;
Prevention and elimination of the consequences of emergencies;
Education;
Culture and art;
Health care, physical education;
Socially oriented policy directions;
Payments on external government loans;
Formation of state reserves;
Budget subsidies and other support measures;
Optimization of the composition of weapons, including within the framework of international agreements;
Preparation of the armed forces in terms of mobilization;
Financing the activities of trust funds;
Other types of expenses.
Let us now study what constitutes the economic classification of budget expenditures. Within the framework of it, it is assumed that costs are attributed to the following main categories:
1. Running costs. These include:
Payment of interest on loans;
Subsidies, transfers;
The costs associated with the procedures for the recognition of ownership of assets abroad.
2. Capital expenditures. Among those:
Investments in fixed assets;
Formation of the state reserve;
Purchase of land, as well as intangible assets;
Capital transfers.
3. Granting budget loans. Among the activities of the corresponding type:
Providing loans within the framework;
Granting loans to foreign countries;
Return of credits.
It is possible to highlight additional criteria for detailing costs. The economic classification of budget expenditures may involve the definition of the widest range of items where public finances can be directed.
Additional criteria for the classification of income and expenses
For example, transfers to citizens are sometimes allocated into a separate category. They represent budgetary funds that are used to finance pensions, benefits, compensations, payments of a social nature, as well as scholarships - all those financial support measures that are provided for by federal, regional or municipal legislation.
The budgetary classification of budget expenditures may involve the allocation of additional subject items on the basis of current categories and sections. For example, if we are talking about subsidies - funds that are provided by the state in the required amounts to the regional or municipal budget, an organization or a citizen on the basis of a share cash security, then they may well be classified into different subentries.
State standards in business
It is noteworthy that the functional classification of expenditures, as well as various methods of assigning budget revenues to one or another category that are used by state authorities, can be applied in the form of fairly similar concepts in business. How is this possible?
The fact is that the classification of income and expenses of an organization may also imply their assignment to sections, subsections, subject items and additional categories. The methodology used by the authorities and business can be very similar in this sense.
For example, the classification of income and expenses of an organization may imply their attribution, if we talk about the former, to a specific area of origin, and if we are talking about the latter, to a specific area of investment activities (for example, improving the production base, improving infrastructure, attracting new personnel, building new objects, etc.). In turn, within the framework of each of the noted directions of the enterprise's activities, the costs will be concretized.
The similarity of the principles by which the structuring of the financial plan of the state is carried out and the classification of the organization's expenses, as well as income, can be expressed not only in the attribution of the company's revenue and costs to certain items (as well as in the case of the state budget), but also in building the principles of corporate relationships between organizations, which, for example, are united into a holding. How can this be expressed?
Holding in in this case can act as a kind of analogue federal budget... Enterprises that are part of its structure - "regional" financial systems... Subdivisions and branches - "municipal" budgets. Thus, the classification of an organization's expenses may imply, for example, the inclusion in their structure of transactions similar to subsidies and transfers, that is, aimed at providing financial support to those holding structures that need it at a particular point in time.
Commercial activities can sometimes be very similar to certain types of activities of public authorities. So, for example, with regard to loans and credits - the classification of the enterprise's expenses may also imply their inclusion in a separate category, just as the authorities do it when they form the budget.
In this way, financial policy power and business may have noticeable signs of similarity. The classification of enterprise expenses, income, as well as the structuring of proceeds and costs of the state budget within certain categories, in some cases will be carried out according to uniform principles.
Budget classification presents a grouping of income and expenditure of budgets of all levels, as well as sources of financing their deficits. It ensures that all budgets are comparable. With its help, the systematization of information on the formation of budget revenues and the implementation of expenditures is achieved.
The Federal Law "On the Budget Classification of the Russian Federation" was adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted federal law dated 05.08.2000, No. 115-FZ.
The budgetary classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public law entities (hereinafter referred to as the classification of operations of the general government sector).
- sources of domestic financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of RF.
Budgetary income classification
The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, items and sub-items.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, articles and subsections of the budget classification, for example:This detailing allows you to take into account the receipts to the budgets of all types of income provided by the legislation. An independent code is provided for each of them in the budget classification.
Budgetary classification of expenses
Cost classification carried out on several grounds:
- Functional the classification reflects the direction of budget funds for the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure, it displays the grouping legal entities receiving budget funds. (Chief administrators of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as on the payment of wages, into material costs, for the purchase of goods and services. (Expense Category → Groups → Subject Items → Sub-Items)
Functional classification of budget expenditures
It is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.
The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 - Public administration and local government
- 0200 - Judiciary
- 0300 - International activities
- 0400 - National Defense
- 0500 - Law enforcement and state security
- 0600 — Basic research and promoting scientific and technological progress
- 0700 - Industry, energy and construction
- 0800 - Agriculture and Fishing
- 0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 - Transport, road facilities, communications and informatics
- 1100 - Development of market infrastructure
- 1200 - Housing and communal services
- 1300 - Prevention and elimination of consequences of emergencies and natural disasters
- 1400 - Education
- 1500 - Culture, art and cinematography
- 1600 - Funds mass media
- 1700 - Health care and physical education
- 1800 - Social Policy
- 1900 - Public Debt Service
- 2000 - Replenishment of government stocks and reserves
- 2100 - Financial assistance to budgets of other levels
- 2200 - Utilization and elimination of weapons, including the implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 - Exploration and use of outer space
- 3000 -Other expenses
- 3100 - Targeted Budgetary Funds
On the basis of the given functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. The full functional classification is used for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenditures by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of the budgets of the constituent entities of the Federation and local budgets are approved by the authorities of the constituent entities of the Federation and local governments, respectively.
An example of a functional classification of expenses for 4 levels:
Economic classification of budget expenditures
Economic classification expenditures of budgets is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, sub-items and expense items.
The groups of expenses are:|
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Running costs- this is a part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Operating expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad. |
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Capital expenditures- this is a part of budget expenditures, providing innovation and investment activities. As part of capital expenditures, a development budget can be allocated. Capital expenditures have the following groups: capital investment to fixed assets, creation of government stocks and reserves, acquisition of land and intangible assets, capital transfers. |
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Provision of loans (budget loans) |
The economic classification of expenditures of the budgets of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of revenues and expenditures of budgets, depending on the economic content of operations carried out in the public administration sector.
The classification of general government transactions is a grouping of transactions based on their economic content.
Within the framework of this classification, operations of the general government sector are divided into current (income and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).
The classification of general government transactions consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Admission non-financial assets;
- 400 Disposals of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Decrease in liabilities.
Groups are detailed by articles and subentries. The more detailed analysis codes provided herein are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of expenditures of the budgets of the Russian Federation by public sector operations (Codes and names of articles and sub-articles)Classification of budget expenditures- grouping of expenditures of budgets of all levels, reflecting the direction of budgetary funds for the implementation of the main functions by units of the public administration and local self-government sectors and the solution of socio-economic problems.
The classification of expenses consists of the following elements:
1) the code of the main manager of budgetary funds;
2) the code of the section, subsection, target item and type of expenses;
3) the code for the classification of operations of the general government sector related to budget expenditures.
| chief manager of budgetary funds | chapter | subsection | target article | program | subprogram | type of expenses | OSGU code related to expenses | ||||||||||||
Chief administrators of budgetary funds- a government or local government body that has the right to distribute budget funds among subordinate (subordinate) administrators or recipients.
The classification of budget expenditures contains 11 sections reflecting the direction of funds for the implementation of the main functions of the state. The sections are divided into 95 subsections.
Allocate sections:
01 national issues
02 national defense
03 national security and law enforcement
04 national economy
06 environmental protection
07 education
08 culture, cinematography, media
09 healthcare, physical education and sports
10 social policy
11 interbudgetary transfers.
Target article provides binding budget expenditures to specific areas of activity within a subsection. Further details of expenditures are carried out by programs and subprograms.
The type of expenses deciphers the direction of funds within each target item.
The OSGU code for transactions related to expenses consists of a group, an article and a subentry.
Basic expenses budgetary organization.
Fulfilling the functions assigned to them, budgetary organizations spend the budgetary appropriations allocated to them and the incoming extra-budgetary funds in accordance with the developed estimates, which, in turn, are drawn up in accordance with the current budget classifications.
In accordance with the OSGU Classification, the main expenses of budgetary organizations mainly include groups 200, 300.
Group I. 200 Expenses. This group is detailed by Articles 210-260, 290, within which operations related to budget expenditures are grouped.
Art. 210 Remuneration and accruals for remuneration payments. The article includes subsections 211-213.
211 Wages. This subsection includes the cost of remuneration on the basis of agreements (contracts) and in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation.
212 Other payments. This subsection includes the costs of paying additional payments and compensations due to the terms of the employment contract, the status of military personnel and persons equated to them, as well as the status of prosecutors, judges, deputies, and other officials in accordance with the legislation of the Russian Federation (compensation payments, compensation for partial payment utilities, books, daily allowance).
213 Accruals for wages. The costs of paying insurance contributions to state social funds, contributions at insurance rates for compulsory social insurance from industrial accidents and occupational diseases(payments due extrabudgetary funds)
Art. 220 Purchase of works, services. This article is detailed in clauses 221-226.
221 Communication services. Expenses for payment of contracts for the purchase of communication services for state (municipal) needs.
222 Transport services. Expenses for payment of contracts for the purchase of transport services for state (municipal) needs.
223 Utilities.
224 Rent for the use of property.
225 Works, services for the maintenance of property (repair of furniture, premises, capital)
226 Other works, services (payment for accommodation on a business trip, washing, sanitation, software products)
Group II. 300 Receipt of non-financial assets. This group is detailed by Articles 310-340, which group operations related to the acquisition, creation of objects of non-financial assets.
Art. 310 Increase in the value of fixed assets. This item includes the costs of paying for construction contracts, the acquisition (manufacture) of state and municipal property of objects related to fixed assets, as well as the reconstruction, technical re-equipment, expansion and modernization of fixed assets in state, municipal ownership, received in rent or free use.
Art. 320 Increase in the value of intangible assets. This item includes the costs of paying for contracts for the acquisition of state, municipal ownership of exclusive rights to the results of intellectual activity or means of individualization, including:
Works of science, literature and art;
Scientific developments and inventions, industrial designs and utility models, selection achievements;
Trademarks and service marks;
Know-how and objects of related rights;
Software and computer databases;
Other intangible assets.
Art. 330 Increase in the value of non-produced assets. This item includes expenses for the increase in the value of non-produced assets in state, municipal ownership that are not products of production (land, resources, subsoil, etc.), the property rights to which must be established and legally enshrined.
Art. 340 Increase in the value of inventories. This item includes the costs of paying contracts for the acquisition (manufacture) of state, municipal ownership of inventory items that do not belong to fixed assets (food rations for military personnel and persons equated to them, construction materials, forest materials, spare and component parts for basic items. funds, returnable and exchangeable packaging, books, brochures, catalogs not intended for the acquisition of the library fund, other printed materials (except for blanks and periodicals (newspapers, magazines)).
Planning expenses in a budgetary organization.
The main goal of planning expenditures in budgetary institutions is to provide financial support for the effective activities of the institution and its structural units.To achieve this goal, it is necessary:
Organization of mid-term and annual planning of the institution's activities;
Coordination of the work of various departments of the institution for the provision of services, attraction and use of budgetary and non-budgetary sources of funding;
Evaluation of the effectiveness of certain types of activities provided by the institution;
Control over the receipt and expenditure of budgetary and extrabudgetary funds on the part of the founder and the institution.
Financial planning in budgetary institutions is based on following principles :
Completeness of reflection of income and expenses;
Purposeful nature of expenses;
Separation of costs;
Personal responsibility.
The financial planning system includes objects and subjects of planning. Planning objects are cash flows. Planning subjects- the head of the institution, planning and financial service, centers of responsibility of the institution. Responsibility center is the department of the institution, the direction of its activities or an individual, for which planning and control are carried out.
Financial planning in a budgetary organization consists of a number of stages:
1) coordination with the founder of the directions of activities for the provision of services;
2) an assessment of the use of available labor, material and financial resources for the provision of budgetary services and the identification of resource reserves that can be directed to the implementation of extra-budgetary activities of the institution;
3) the choice of areas in which the institution is granted the right to carry out activities related to the attraction and spending of extra-budgetary funds;
4) making a list paid services which the institution has the right to provide;
5) determination of the list of property that the institution has the right to lease;
6) the establishment of control volumes of activities for the provision of budgetary services in kind and in monetary terms;
7) the establishment of control volumes of activities related to the attraction and expenditure of extra-budgetary funds in kind and in monetary terms;
8) coordination of plans for budgetary and extrabudgetary activities of the institution.
In the course of financial planning, the following procedures are carried out:
- analysis of the benchmarks of the medium-term plan for the coming year and an assessment of the possibility of achieving them;
- drawing up an activity plan for the provision of budgetary services;
- drawing up a plan of activities related to the receipt and expenditure of extrabudgetary funds;
- drawing up estimates of off-budget income and expenses;
- consideration and approval of the plan of activities and estimates of off-budget income and expenses;
- making changes to the mid-term plan of activities;
- adjustment of the plan of activities and estimates in the process of execution;
- control and analysis of the implementation of the plan of activities and estimates;
- preparation of a medium-term plan for the next planning period.
Financial planning in institutions that are on a budget is based on the preparation of various estimates. Budget estimates are drawn up on the basis of physical indicators (the number of persons served, the area of the premises, etc.) and financial norms. Budget estimates can be of several types.
Individual estimates are compiled for an individual institution or for a particular event.
General estimates compiled for a group of similar institutions or events.
Cost estimates for centralized events are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repairs, etc.).
Summary estimates combine individual estimates and estimates for centralized activities, i.e. these are estimates for the department as a whole.
The estimate is drawn up by the institution in the form developed and approved by the chief manager of budget funds, containing the following mandatory details:
1) a stamp of approval containing the signature (and its transcript) of the head authorized to approve the budget of the institution, and the date of approval;
2) the name of the form of the document;
3) the financial year for which the information contained in the document was provided;
4) the name of the institution that drew up the document and its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO), the name of the main manager of budget funds who drew up the document (set of estimates of institutions);
5) the code according to the Consolidated register of the main administrators, administrators and recipients of federal budget funds for the main administrator of the federal budget funds (code according to the SRRPBS) (for federal institutions);
6) the name of the units of measurement of indicators included in the estimate, and their code according to the All-Russian Classifier of Units of Measurement (OKEI);
The estimate is drawn up by the institution on the basis of the calculated indicators developed and established by the main manager (manager) of the budget for the financial year, characterizing the activities of the institution and the adjusted volumes of the limits of budgetary obligations.
The estimates submitted for approval are accompanied by justifications (calculations) of the planned estimates used in the formation of the estimates. The approved estimates of budgetary institutions are their financial plans for a certain period of time.
With the preparation of estimates for budgetary institutions, the following tasks are solved:
- providing budgetary institutions with state funding;
- analysis of the proposed projects of expenditures and reports on the use of funds;
- control over the efficient and economical spending of funds.
The main methods of planning budget expenditures are target-oriented and normative.
Target-programmed method budget planning consists in the systematic planning of the allocation of budget funds in accordance with the approved target programs drawn up for the implementation of economic and social tasks. This method of planning financial resources contributes to the observance of a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects, their concentration and targeted use, and improvement of control. In turn, all this increases the level of efficiency of the funds disbursement.
The planning of funds for financing budgetary activities, the preparation of estimates of budgetary institutions are largely based on the use of normative method planning expenses and payments. The norms are established by legislative or by-laws. Such norms are either the monetary expression of the natural indicators of meeting social needs (for example, the norms of spending on food for the population in budgetary institutions, providing them with medicines, soft equipment, etc.), or the norms of individual payments (for example, the wage rate, the amount of benefits, scholarships, etc.) etc.), or norms based on the average statistical values of expenses for a number of years, as well as the material and financial capabilities of society in a specific period (for example, norms for the maintenance of premises, educational expenses, etc.).
14. Budget rationing as the basis for planning budget expenditures.
Budget rationing- the establishment of the size (norms) of expenditures of budgetary institutions for certain types of expenditures: such are, for example, the norms of expenditures for tutorials at school; for medicines, linen, food for patients in medical institutions; for office expenses, heating, lighting of institutions, etc.
Normative method of planning expenses and payments are used mainly in planning funds to finance budgetary activities and drawing up estimates of budgetary institutions. The norms are established by legislative or by-laws. Such norms can be:
- monetary expression of natural indicators of satisfaction of social needs (for example, the norms of spending on food for the population in budgetary institutions, providing them with medicines, soft equipment, etc.);
- individual payment rates (for example, wage rate, benefits, scholarships, etc.);
- norms based on the average statistical values of expenditures over a number of years, as well as the material and financial capabilities of society in a specific period (for example, norms for the maintenance of premises, educational costs, etc.).
Norms can be obligatory(established by the government or territorial authorities) or optional(established by departments).
Budgetary norms can be simple(for certain types of expenses) and enlarged(for the totality of expenses or for the institution as a whole).
Consumption rates of medical institutions for medicines and food for patients set for one patient, and, accordingly, the contingent (number) of patients is determined by the amount allocated to the hospital for the specified costs. Food costs in kindergartens are determined from the calculation of the norm (diet) of food established for one child. Institutional expense rate for stationery set based on the need for one employee for them, for heating with wood - for one stove or per cubic meter of the building, for lighting - for square meter area, etc.
The basis for calculating budget expenditures is based on material norms: a set of linen for one place in a kindergarten, for a bed in a hospital; food ration (composition and quantity of products) per child or patient per day; the amount of firewood per 1 cubic meter m during the heating season, etc. The material norm, expressed in money (at state prices), is called financial norm... The costs in the estimates of budgetary institutions for individual needs are determined by financial standards.
The classification of budget expenditures is a grouping of expenditures of budgets of all levels and reflects the direction of budgetary funds for the implementation of the main functions by the units of the public administration and local self-government sectors, solving social and economic problems.
1. The code for the classification of budget expenditures consists of:
1) from the code of the main manager of budgetary funds;
2) the code of the section, subsection, target item and type of expenses;
3) the code for the classification of operations of the general government sector related to budget expenditures.
The list of sections, subsections, target items (state (municipal) programs and non-program areas of activity), groups (groups and subgroups), types of budget expenditures is approved as part of the departmental structure of budget expenditures by a law (decision) on the budget.
The classification of budget expenditures contains 14 sections, reflecting the direction of financial resources to perform the main functions of the state. Sections are detailed by subsections, specifying the direction of budgetary funds for the performance of state functions within the sections.
The sections for classifying budget expenditures are represented by the following items:
0100 - National issues;
0200 - National Defense;
0300 - National Security and Law Enforcement;
0400 - National Economy;
0500 - Housing and communal services; 0600 - Environmental protection; 0700 - Education; 0800 - Culture, cinematography; 0900 - Healthcare; 1000 - Social policy; 1100 - Physical culture and sports; 1200 - Mass media; 1300 - Service of state and municipal debt;
1400 - Interbudgetary transfers of a general nature to the budgets of the constituent entities of the Russian Federation and municipalities.
Federal budget for 2014 and for the planning period 2015 and 2016 the structure of federal budget expenditures for 2014 is provided for by sections, subsections, target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenditures for the classification of federal budget expenditures.
The main part of the federal budget expenditures for 2014 in the sections of budget expenditures classification are expenditures in the section "Social policy", followed by expenditures in the section "National economy".
Sections and subsections of the classification of expenses are unified and are used in the preparation, approval and execution of budgets of all levels of the budgetary system of the Russian Federation. So, for example, section 0700 "Education" is represented by the following subsections:
0701 - Preschool education;
0702 - General education;
0703 - Initial vocational education;
0704 - Secondary vocational education;
0705 - Professional training, retraining and advanced training;
0706 - Higher and postgraduate professional education;
0707 - Youth policy and children's health improvement;
0708 - Applied research in education;
0709 - Other educational matters.
As an illustrative example, let us give the structure of federal budget expenditures for 2014 according to the corresponding subsections of Section 0700 "Education".
Based on the data presented, we can conclude that the key area of federal budget expenditures for 2014 in the subsections of the “Education” section is “Higher and postgraduate professional education” (about 80%).
Target items provide the binding of budget allocations to specific areas of activity of subjects of budget planning and participants in the budget process, within the subsections of the classification of budget expenditures.
The target line item code consists of seven characters - from 8 to 14 digits of the 20-digit expense classification code. In this case, digits 8-10 define the code of the target article itself, digits 11-12 - the program code with the help of which the target articles are detailed, digits 13 through 14 - the subroutine code, specifying, if necessary, the direction of spending funds within the framework of the corresponding program. For example, the target article code 02 1 0000 means that federal budget expenditures belong to the state program of the Russian Federation 02 "Development of education" for 2013-2020, subprogram 1 "Development of vocational education 1.
The lists of target items used in the budgets of the constituent entities of the Russian Federation and local budgets are formed by the corresponding financial authority in accordance with expenditure obligations to be fulfilled at the expense of the corresponding budgets. For example, the list of target articles established for the federal budget includes the target article code 100 00 00 "Federal target programs".
This target item reflects the federal budget expenditures for the implementation of federal target programs (subprograms) in accordance with the list approved in accordance with the established procedure, including research and development work, budget investments and other activities. The code of the specified target article includes a program cut - 4 characters, including 4 and 5 characters - the code of the federal target program. For instance:
1000200 - Federal target program "Culture of Russia (2012-2018)"
1000600 - Federal target program "Russian language" for 2011-2015
1001200 - Federal target program "Development of the water management complex of the Russian Federation in 2012-2020".
The programmatic cut of target items designed to reflect the costs of securing public regulatory obligations is applied as follows:
- the program code (4, 5 characters of the seven-digit target article code) reflects the belonging of expenses to the relevant law, other regulatory legal act establishing the payment;
- the code of the subroutine (6, 7 characters of the seven-digit code of the target article) specifies the types of payments within the framework of the law coded at the program level and other regulatory legal acts.
Public regulatory obligations are, for example, monthly supplements to pensions for certain categories of pensioners, state scientific scholarships for young scientists in Russia, awards of the Government of the Russian Federation in the field of culture and education, etc.
The last three characters of the budget classification code of budget expenditures consist of a code for classifying general government operations related to budget expenditures.
The items of operations of the general government sector in group 200 "Expenditures" that are uniform for the budgets of the budgetary system of the Russian Federation are:
210 - wages and charges for wages payments;
220 - payment for work, services;
230 - servicing the state (municipal) debt;
240 - gratuitous transfers to organizations;
250 - gratuitous transfers to budgets;
260 - social security;
290 - other expenses.