According to the norms of the budget code of the Russian Federation, the budget list is a document, the preparation and maintenance of which is carried out by the manager of budget funds (the chief administrator of sources for covering the budget deficit). The main purpose of this document is to implement the budget for expenses (the sources of funds to cover the budget, in fact, it is an operational plan for the distribution of expenses and income.

The basis for drawing up the budget schedule is the budget approved by the State Duma. It is formed in strict accordance with the budget classification: according to departmental and functional classification articles, chapters, subsections and the sections themselves.

The main manager of budget resources is given ten days to draw up a budget schedule, after which he is obliged to submit it to the Ministry of Finance of the Russian Federation.

After all the main managers of budget resources submit their budget statements to the Ministry of Finance, a consolidated document is formed on their basis, which is then approved by the Minister of Finance. This process takes a maximum of seventeen days from the date of adoption of the law concerning the federal budget. Then the consolidated budget statement is sent to the Federal Treasury for further execution. The Federal Assembly also receives copies of the consolidated budget list for review.

After a ten-day period has passed since the approval of the consolidated budget document, the body responsible for budget execution communicates the values ​​of the indicators to all recipients of budget resources and lower-level managers. For this purpose, he sends them notifications about the amount of budget resources for the entire subsequent budget period.

After a budgetary institution receives such a notification, it must, no more than 10 days in advance, generate and submit for approval an estimate of expenses and income, in accordance with the established form. Then the higher budget manager must approve or reject it. He is given five days for this.

The budgetary institution, which performs the functions of the main manager of budgetary resources, also generates income, which is approved by the head of such an institution.

After this document is approved, it is transferred on the same day to the body that is responsible for budget execution.

The very execution of budget indicators largely depends on the main managers (GR), managers and recipients of budget amounts.

Resources is a government body of the Russian Federation vested with the right to distribute federal budget funds among recipients of such resources and subordinate managers, as well as among those budgetary institutions of health care, culture, education and science that are of the greatest importance. He controls reporting, implementation of plans for the provision of municipal and state services, targeted use and timely return of budget funds.

A government authority that has the right to distribute funds among subordinate recipients of budget resources can act as a manager of budget funds.

The responsibilities of the manager include drawing up a budget schedule, determining the limits of budget obligations for each subordinate recipient and submitting them to the body executing the budget.

Recipients of budgetary resources include budgetary institutions or other organizations that have the right to receive and use government allocations, according to the budget schedule for the corresponding year.

A certain part of such recipients are government institutions, the financing of which occurs according to the corresponding cost and income estimates.

Thus, the budget list is a document without which budget execution is simply impossible.

1. The execution of budgets at all levels of the budget system of the Russian Federation is carried out by authorized executive bodies on the basis of the budget schedule.
2. The budget list is compiled by the main manager of budget funds for the managers and recipients of budget funds on the basis of the approved budget in accordance with the functional and economic classifications of budget expenditures of the Russian Federation with a quarterly breakdown and is submitted to the executive body responsible for drawing up the budget within 10 days from day of budget approval.
3. Based on the budget lists of the main managers of budget funds, the body responsible for drawing up the draft corresponding budget draws up a consolidated budget list within 15 days after approval of the budget. The consolidated budget list is approved by the head of the specified body in the prescribed manner and no later than 17 days after approval of the budget is sent to the body executing the budget.
4. At the same time, the consolidated budget list is sent for information to the relevant representative and control bodies.

The commented article uses a number of terms that require clarification. The main manager of budget funds is understood as a government body of the Russian Federation that has the right to distribute federal budget funds to subordinate managers and recipients of budget funds. This body draws up a budget schedule, distributes limits of budget funds among subordinate managers - recipients of budget funds. The main managers are ministries and departments. The manager of budget funds is a state authority or local government that has the right to distribute budget funds to subordinate recipients. Recipients of budget funds according to the Budget Code of the Russian Federation are institutions that have the right to receive budget funds in accordance with the budget schedule for the corresponding financial year. A budgetary institution is an organization created by state authorities of Russia, constituent entities of the Russian Federation or local governments to carry out functions of a non-profit nature, the activities of which are financed from the budget of the appropriate level based on estimates of income and expenses.
The execution of budgets at all levels of the budget system of the Russian Federation is carried out by authorized executive bodies on the basis of the budget schedule. In accordance with the Budget Code of the Russian Federation, a budget list is a document on the quarterly distribution of budget income and expenses and budget allocations between recipients of budget funds and compiled in accordance with the budget classification. The budget list contains detailed indicators of income, borrowing funds and expenses of the approved budget in accordance with the current budget classification by the terms of the budget year in the context of managers and recipients of budget funds, and is sent for information to the representative authorities and control and accounting bodies. The budget schedule is developed on the basis of balances of income and expenses, cost estimates of budget recipients.
Summary budget list compiled by the Ministry of Finance of the Russian Federation on the basis of budget lists of the main managers within 15 days after approval of the budget. The consolidated budget list is approved by the Minister of Finance and no later than 17 days after approval of the budget, it is transferred for execution to the Federal Treasury (the body executing the budget) and sent to the Federal Assembly (representative body) and the Accounts Chamber of the Russian Federation (control body).
The approved budget schedule is a document regulating the collection of payments to the budget and the opening of loans to finance activities provided for in the budget.

During budget execution, the indicators of the consolidated budget schedule can be changed in accordance with the decisions of the head of the financial body (the head of the management body of the state extra-budgetary fund) without amending the budget law:

• 1. in the event of insufficient budgetary allocations to fulfill public regulatory obligations - with an excess of the total volume of these allocations within 5 percent of the total volume of budgetary allocations approved by the budget law;
• 2. in the event of a change in the composition or powers of the main managers of budgetary funds - within the limits of the volume of budgetary allocations;
• 3. in case of redistribution of budgetary allocations between the current financial year and the planning period - within the limits provided for by the budget law for the corresponding financial year of the total volume of budgetary allocations for the provision of state (municipal) services and the total volume of budgetary allocations for the relevant sections, subsections, target items, types of expenses for the current financial year and planning period;
• 4. in the event of an increase in budget allocations for individual sections, subsections, target items and types of budget expenditures due to savings in the use of budget allocations for the provision of state (municipal) services in the current financial year - within the limits of the total volume of budget allocations;
• 5. in case of restructuring of state (municipal) debt;
• 6. in the case of redistribution of budget allocations between types of sources of financing the budget deficit when savings are created during budget execution within the limits of the total volume of budget allocations by sources of financing the budget deficit provided for the corresponding financial year.

When changing the indicators of the consolidated budget breakdown for expenditures approved in accordance with the departmental expenditure structure, reducing budget allocations provided for the fulfillment of public regulatory obligations and servicing state (municipal) debt in order to increase other budget allocations without amending the budget law is not allowed.

The indicators of the consolidated budget breakdown by expense codes for the classification of operations of the general government sector can be changed during the execution of the budget when the indicators of the consolidated budget breakdown, approved in accordance with the departmental structure of expenditures, change, as well as on the proposal of the main manager of budgetary funds in the event of savings in the use of budgetary funds. allocations for the provision of state (municipal) services within the limits established by the procedure for drawing up and maintaining a consolidated budget list.

The preparation of certificates for making changes to the consolidated budget schedule and limits of budget obligations is carried out by the main manager. Certificates of changes in the list of federal budget expenditures and limits on budget obligations are preliminarily registered with the Federal Treasury in the following order:

• 1. the main managers, with a covering letter, submit certificates to the Federal Treasury in one copy on paper and in electronic form;
• 2. when making changes to the quarterly distribution of federal budget expenditures on related foreign loans in the certificate, the main managers in the grounds for making changes after the words “on the issue” include the words “amending the budget schedule at the expense of related foreign loans”;
• 3. when making changes to the list of federal budget expenditures and the limits of budget obligations for expenses related to the payment of property tax and land tax, in the grounds for making changes after the words “on the issue” the words “amending the budget list in part.. . (indicate the type of tax);
• 4. when making changes to the list of federal budget expenditures and the limits of budget obligations for expenditures provided for the implementation of national projects, the main managers in the grounds for making changes after the words “on the issue” include the words “amending the budget list in relation to the implementation of the national project. .. (indicate the name of the national project);
• 5. The Federal Treasury checks certificates of changes in the list of federal budget expenditures to ensure that the changes made do not exceed the balances of the limits of budget obligations and the amount of financing of expenses not distributed by the main manager of funds, blocks the distribution of limits of budget obligations (for reduced expenses) on the personal account of the main manager, assigns Federal Treasury account number and sends the registered certificates to the chief administrator within three days;
• 6. if the certificates submitted to the Federal Treasury for pre-registration do not meet the specified requirements, the Federal Treasury, within three days, with a covering letter, returns them to the main administrator without registration, indicating the reason for the return;
• 7. The Federal Treasury, in the same manner, carries out preliminary registration of certificates about changes in the list of sources of internal and external financing of the federal budget deficit;
• 8. certificates for making changes to the summary list and limits of budget obligations, and affecting changes in the current quarter, are submitted by the main administrator to the Federal Treasury for preliminary registration no later than the 10th day of the last month of the current quarter;
• 9. in case of changes to the list based on the results of using funds from targeted foreign loans, certificates for making changes to the consolidated list and limits of budget obligations, and affecting changes in the current quarter, are submitted by the main administrator to the Federal Treasury for preliminary registration no later than the 10th day of the month following reporting quarter.

The chief administrator, within two working days after receiving the certificates registered by the Federal Treasury, sends to the Ministry of Finance of Russia (the supervising department) an application to amend the summary list with the attachment of the registered certificates in one copy in electronic form and on paper; in case of cancellation by the chief manager of certificates registered by the Federal Treasury and not sent to the Ministry of Finance of Russia, the chief manager, with a covering letter, sends the originals of the canceled certificates to the Federal Treasury to mark their cancellation.

The supervising department, within three working days after receiving from the main managers a complete package of documents for making changes to the consolidated list, enters the certificates into the database of the Ministry of Finance of Russia in the task “Reception, control and approval of certificates-notifications on amendments to the consolidated list of the federal budget” and carries out control over compliance of changes made with the indicators of the summary list. If the certificates do not pass control, he returns to the main manager with a cover letter the entire package of documents without execution with a note in the upper left corner of the certificates “canceled”, and if the certificates pass control, he puts in the original certificates the number assigned in the task “Reception, control and approval of certificates” -notifications of amendments to the consolidated list of the federal budget", and draws up a memorandum addressed to the Minister of Finance of the Russian Federation based on the submission of the main manager.

If the Ministry of Finance of Russia does not make a positive decision on the certificates registered by the Federal Treasury, the chief administrator, no later than the next working day after receiving the certificates with a note from the supervising department about their cancellation, submits the original certificates to the Federal Treasury.

The Ministry of Finance of the Russian Federation, within two working days, monitors the certificates for compliance of the changes made with the indicators of the summary list and if the certificates:

• 1. have passed control - endorsed and, together with the report, handed over to the Deputy Minister of Finance of the Russian Federation in charge of the Budget Policy Department;
• 2. did not pass control - it is returned along with a report to the supervising department.

After receiving the consent of the Minister of Finance of the Russian Federation on the report to make changes to the summary list, the Budget Policy Department within two working days (or within one day on the last working day of the quarter) approves the certificates.

The Budget Policy Department transfers the approved certificates to the supervising department, which within one working day makes 2 copies of the report and 3 copies of the certificates and sends:

• 1. original and copy of the report, as well as original and copy of certificates to the Budget Policy Department;
• 2. one copy of the certificate to the chief administrator;
• 3. The last copy of the report and certificates remains in the supervising department.

The Ministry of Finance of the Russian Federation daily routinely transfers to the Federal Treasury a package of documents with copies of memos on the issues of making changes to the consolidated list with the permit visa of the Minister of Finance of the Russian Federation and copies of certificates on changes in the list of federal budget expenditures and limits of budget obligations, list of sources of internal and external financing of the federal budget deficit (on paper), as well as copies of certificates of changes in the list of federal budget revenues (on paper and electronically in agreed file formats), issued during the working day. In the upper left corner of the copy of the memorandum, the date of transfer of the package of documents to the Federal Treasury and the numbers of the attached certificates are indicated. The package of documents prepared by the Ministry of Finance of the Russian Federation on the last working day of the quarter is transferred to the Federal Treasury on the same day.

Budgetary allocations for the past quarter are sent by the Department of Budgetary Policy of the Ministry of Finance of Russia (on paper) to the main managers by the 20th day of the month following the reporting quarter. The Budget Policy Department of the Ministry of Finance of Russia, by the 20th day of the month following the reporting quarter, sends to the Federal Treasury on paper and in electronic form (in agreed file formats) as of the last working day of the reporting period:

• 1. a breakdown of revenue receipts into the federal budget, taking into account changes for the year as a whole in the context of income codes of the budget classification of the Russian Federation (in case of changes to the breakdown of revenue receipts for the reporting period);
• 2. quarterly distribution of revenue receipts to the federal budget, taking into account changes in the context of revenue administrators of the federal budget of the Russian Federation (in case of changes to the quarterly distribution of revenue receipts for the reporting period);
• 3. a list of federal budget expenditures, taking into account changes for the year as a whole in the context of departmental, functional and economic classifications of expenditures of the budgets of the Russian Federation (chief manager, section, subsection, target item, type of expenditure, economic item);
• 4. quarterly distribution of federal budget expenditures, taking into account changes, established by the corresponding main manager, in the context of the functional classification of budget expenditures of the Russian Federation (main manager, section, subsection);
• 5. a list of sources of internal financing of the federal budget deficit for the year, broken down by quarter, taking into account changes in the context of source administrators and classification codes for sources of internal financing of the budget deficit of the Russian Federation;
• 6. list of sources of external financing of the federal budget deficit for the year, broken down by quarter, taking into account changes in the context of source administrators and classification codes for sources of external financing of the federal budget deficit and budgets of the constituent entities of the Russian Federation.

In cases of complete distribution by the main managers of the completed volumes of financing expenses for the corresponding quarter, no changes are made to the quarterly distribution of federal budget expenses for the past quarter.

The Budget Policy Department, no later than the 28th day of the month preceding the corresponding quarter, communicates the specified information with a covering letter to the Federal Treasury.

In the process of budget distribution, there is a standardized description of all items of expenditure not only for federal authorities, but also for local authorities. In order to create for the main manager correct data on budget funds and further correct formation of expenses for the main subjects of the Russian Federation, a special budget estimate is created, which is supported by a consolidated budget schedule. A consolidated budget breakdown allows you to understand what the budget of the region and each city individually is spent on.

This concept refers to a set of necessary documents that are drawn up and maintained by the main budget managers (most often, their role is played by the top of local administrators who provide budget financing when there is a budget deficit) in order to form a budget for regulating expenses (which arise when there is an unplanned budget deficit).

The consolidated budget list is a document with its own principles of creation.

As a rule, this document serves to clearly distribute all expenses from a specific subject of the Russian Federation. The drafting of the document is carried out by the bodies of the Ministry of the Russian Federation that are related to the financial sector. In this case, the basis for issuing funds for expenses is the budget schedule drawn up by the heads of these subjects. The budget schedule is accepted within 10 to 15 days after the direct approval of the country’s financial budget.

Next is a summary budget list from the Minister of Finance and the State Duma. After this, no later than 17 days after approval of the budget amount, the documents are transferred for control execution to the Federal Treasury (here it is presented as the body distributing the received budget).

After approval of the budget estimate, the package of documents is forwarded for consideration to the Federal Assembly (which acts as a representative body) and is finally approved by the Accounts Chamber of the Russian Federation (which acts as a control body over the implementation of the plan).

What documents are provided in the consolidated budget statement?

In order for the package of documents to pass all authorities, it must be drawn up in accordance with the instructions in the articles of the federal law and include:

• Ready-made summary lists of revenues from regions of income. In this case, only those that went directly into the federal budget during the year are taken into account. The document should be written according to the classification codes of regional budget revenues in accordance with the example.
• Quarterly data on the distribution of government-issued income by organizations across federal agencies. This document is carried out according to the income indicated by the top management of the region in the federal budget.
• Listed data on expenditures in the federal budget in the aggregate for a specified period of time (usually a year), additionally broken down by departmental, functional and economic classifications of expenditure of treasury funds.
• Quarterly data describing the distribution of recorded expenses for education, training, bonuses and others according to the allocated budget. They must comply with established standards, which are determined annually by the chief financial manager. Here the section is also made according to the functional values ​​of the expenses of the budget of the Russian Federation specified in the document (in addition, the columns for the composition of managers are marked and written down, the section and the corresponding subsection with indicators of expenses are marked separately).
• A document with detailed sources that provide internal financing for each of the designated subjects of the federation, subject to the occurrence of a financial deficit under the program. This document is planned for the next year and is broken down into quarterly reports. The heads of the subjects, expense classifier codes and the city administration where it is planned to introduce additional sources within the regions are also indicated.
• Documents with limits on obligations provided by local authorities, which must be personally approved by the Ministry of Finance of our country. This indicates the size of the amount of appropriations, which are established in accordance with the data of the submitted summary receipts as a whole for the entire past year.

However, it is worth making a distinction according to departmental, functional and economic classifiers. The only exceptions are the amounts of funds received in the form of a limit on budget obligations in connection with the expenses of the regions to ensure the functioning of the courts and executive authorities.

The procedure for making possible changes and maintaining a consolidated budget list

When executing and distributing the budget according to the summary schedule approved by the ministers, a budget deficit may arise, which will necessitate the need to promptly intervene and change certain expense columns in a ready-made document.

Such amendments are carried out only in connection with the head of the budget reviewing financial flows in the selected subject or throughout the specified region (here we mean the decision of the immediate head of the specified management body on the use of extra-budgetary state funds) without any additional changes to the previously established articles of the law on the budget for reporting year.

In this case, any changes are made only in the following cases:

• When there is a danger of a budget shortfall when appropriating for the implementation of tasks related to announced publicly-regulatory obligations. This means that the proposed allocations exceed the annual volume in terms of the adopted budget schedule.
• If the excess budget costs are less than 5% of the specified annual budget allocation, then all changes are made according to the selected decision of the region.
• If it is necessary to make changes to the presented composition and specified powers of the composition of the main managers of the formed fund with cash budgetary funds.
• If it is necessary to redistribute the main budget allocation of non-governmental organizations in the current financial year.
• In cases where it is possible to increase the amount of budget allocations in specific sections, subsections, target items and types of federal budget expenditures. As a rule, this situation is possible in the event of significant savings in funds based on the results of the budget allocation of the current financial year.

An example of calculation and preparation of a consolidated budget schedule for 2015-2017

"Accounting in budgetary and non-profit organizations", 2009, N 7

On December 17, 2008, the Minister of Finance of the Russian Federation signed Order N 143n (hereinafter referred to as Order 143n), which approved the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit) (hereinafter - Order).

In connection with the adoption of Order N 143n from January 1, 2009, Order of the Ministry of Finance of the Russian Federation of November 22, 2007 N 114n “On approval of the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators)” became invalid sources of financing the federal budget deficit)" (hereinafter referred to as Order No. 114n) and other orders that introduced changes and additions to this Order.

Composition of the consolidated budget list of the federal budget, the procedure for its preparation and approval

The consolidated budget list of the federal budget (hereinafter referred to as the consolidated budget list) is compiled by the Ministry of Finance of the Russian Federation. The form of the summary list is given in Appendix No. 1 to the Procedure.

The summary list includes:

• budgetary allocations for federal budget expenditures for the current financial year and for the planning period in the context of the departmental structure of federal budget expenditures (hereinafter referred to as the departmental structure);
• budget allocations by sources of financing the federal budget deficit for the current financial year and for the planning period in the context of classification codes of sources of financing budget deficits.

Order No. 114n stipulated that the summary list includes a list of expenses and a list of sources of financing. Order No. 143n clarifies that these are budgetary allocations. The summary list is approved by the Minister of Finance of the Russian Federation.

The approved indicators of the summary list must comply with the federal law on the federal budget (hereinafter referred to as the law).

A new clause has appeared in Order No. 143n, which states that the Ministry of Finance of the Russian Federation, no later than the 15th day of the month following the reporting quarter, places on the website of the Ministry of Finance of Russia in the heading "Federal Budget" subheading "Budget Listing", a summary list on as of January 1, April 1, July 1, October 1 of the current financial year, January 1 of the next financial year.

Order No. 114n established that the summary list was drawn up at least ten working days before the start of the current financial year.

Limits on budget obligations

The procedure establishes that the limits of budget obligations to the main managers of federal budget funds (hereinafter referred to as the main managers) are approved in the context of the departmental structure and the following classification codes for the operations of the general government sector:

210 Remuneration and accruals for wage payments;

211 Salary;

212 Other payments;

213 Accruals for wage payments;

220 Payment for work, services;

230 Service of state (municipal) debt;

240 Free transfers to organizations;

250 Free transfers to budgets;

260 Social Security;

290 Other expenses;

300 Receipt of non-financial assets;

500 Receipt of financial assets.

Limits on budgetary obligations are approved within the limits of budgetary allocations established by law, with the exception of:

• limits on budgetary obligations for expenses, the financial support of which is carried out subject to the fulfillment of the conditions established by law;
• limits of budget obligations in the absence of a decision formalized in the established procedure on the preparation and implementation of budget investments in a capital construction project of state property of the Russian Federation.

Order No. 143n introduced a new rule stating that limits on budgetary obligations for expenditures on the fulfillment of public regulatory obligations are not approved.

Bringing the summary indicators and limits of budget obligations to the Federal Treasury and the main managers (chief administrators of the sources of financing the budget deficit)

The Ministry of Finance of the Russian Federation, within two working days from the date of approval (change) of the summary list and limits of budget obligations, informs the main managers (chief administrators of sources of financing the budget deficit (hereinafter - chief administrators of sources)):

• change in the summary schedule indicators for the next financial year and the first year of the planning period and the summary schedule indicators for the second year of the planning period for the corresponding main manager (chief source administrator);
• a list of public regulatory obligations to be fulfilled at the expense of the federal budget for the financial year and for the planning period;
• information about public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, contained in section. I “Budget allocations for the implementation of public regulatory obligations” budget allocations and limits on budgetary obligations.

At the same time, the Ministry of Finance of the Russian Federation sends to the Federal Treasury:

• a list of public regulatory obligations to be fulfilled at the expense of the federal budget;
• information about public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, contained in section. I “Budget allocations for the implementation of public regulatory obligations” budget allocations and limits on budgetary obligations;
• limits of budget obligations established for the main managers of federal budget funds at the expense of funds from targeted foreign loans (borrowings) for the financial year and for the planning period in the context of departmental structure and classification of operations of the general government sector;
• budget allocations established for the chief administrators of sources of financing the federal budget deficit from funds from targeted foreign loans (borrowings) for the financial year and for the planning period (f. 0501058) in the context of classification codes for sources of financing budget deficits;
• a list of chief managers and chief administrators of sources of financing budget deficits who have the right to receive federal budget funds in foreign currency from the Federal Treasury in the current financial year and planning period, in the context of departmental structure and classification of operations of the general government sector (classification codes for sources of financing budget deficits).

The Federal Treasury, within four working days (Order No. 114n gave three working days for this) from the date of receipt of the summary list, the limits of budget obligations and the information specified above, ensures that in the prescribed manner:

• main managers - budget allocations and limits of budget obligations for the next financial year and for the planning period;
• chief administrators of sources - budgetary allocations for the next financial year and for the planning period.

Maintaining a summary list and changing the limits of budget obligations

Changes in the summary list and limits of budget obligations may occur in the following cases:

• in connection with the adoption of the federal law on the federal budget for the next financial year and for the planning period;
• in connection with the adoption of federal laws on amendments to the federal law on the federal budget for the current financial year and for the planning period;
• on the basis of decisions of the Government of the Russian Federation adopted in accordance with clause 1, part 1, art. 11 of the Federal Law of November 24, 2008 N 205-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the Federal Law “On the Federal Budget for 2009 and for the planning period of 2010 and 2011”.

Changes in the summary list and limits of budget obligations are carried out by the Ministry of Finance of the Russian Federation in the manner specified in paragraph 10 of Order No. 143n.

Making changes to the summary list and limits of budget obligations during the execution of the federal budget on other grounds established by Art. 217 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation) and the law, is carried out on the basis of proposals from the main managers (chief administrators of sources).

Changes to the summary list and limits of budget obligations are carried out until December 25 of the current financial year.

Drawing up and maintaining a summary list and limits of budget obligations during the period of temporary management of the federal budget

A new section has appeared in Order No. 143n concerning the preparation and maintenance of a summary list and limits of budget obligations during the period of temporary management of the federal budget.

If the law has not entered into force on January 1 of the current year, the Ministry of Finance of the Russian Federation shall approve budget allocations and limits on budget obligations on a monthly basis during the first three working days of the month in an amount not exceeding one-twelfth of the budget allocations and limits on budget obligations in the reporting financial year. .

Approval of such budget allocations and limits of budget obligations (no more than one twelfth) is carried out in the form (f. 0501062) in accordance with Appendix No. 11 to the Procedure.

This limitation does not apply to expenses related to the fulfillment of public regulatory obligations, servicing and repayment of public debt, and implementation of international treaties.

The Ministry of Finance of the Russian Federation, within one working day from the date of approval of such budget allocations and limits of budget obligations, sends them to the Federal Treasury for notification to the main managers (chief administrators of sources).

There are no changes to such budget allocations and budget commitment limits. Such budgetary allocations and limits on budgetary obligations cease to be valid from the date of approval (change) of the consolidated schedule and limits on budgetary obligations in connection with the adoption of the law.

Bringing the budget schedule and limits of budget obligations to the managers (recipients) of federal budget funds (source administrators)

The main managers (chief source administrators) bring the budget indicators and limits of budget obligations to the relevant subordinate managers (recipients) of federal budget funds (source administrators) before the start of the next financial year, with the exception of cases provided for in Art. Art. 190 and 191 BC of the Russian Federation.

Bringing the corresponding limits of budget obligations (budget allocations) is carried out through the Federal Treasury in the prescribed manner.

Budgetary allocations for the fulfillment of public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, are not subject to distribution until the conditions established by law are met.

Maintaining a budget list and changing the limits of budget obligations

Maintaining the summary list and changing the limits of budget obligations is carried out by the Ministry of Finance of the Russian Federation by introducing changes to the indicators of the summary list and limits of budget obligations (hereinafter referred to as changing the summary list and limits of budget obligations).

Changes in the summary list and limits of budget obligations are approved by the Minister of Finance of the Russian Federation.

Changes in the budget schedule and limits of budget obligations, which do not lead to a change in the indicators of the consolidated list and limits of budget obligations, are carried out by the chief manager (chief administrator of sources) on the basis of a written request from the manager (recipient) of federal budget funds (administrator of sources) under his jurisdiction.

Bringing budget data

At the end of the article, we recall that Order of the Ministry of Finance of Russia dated September 30, 2008 N 104n approved the Procedure for bringing budget allocations, limits of budget obligations when organizing the execution of the federal budget for expenses and sources of financing the federal budget deficit and the transfer of budget allocations, limits of budget obligations during the reorganization of participants in the budget process federal level.

Budget data for the main managers of federal budget funds and the main administrators of sources of financing the federal budget deficit are communicated by the Federal Treasury through treasury notices.

The main managers and administrators of federal budget funds distribute budget data between the managers and recipients (other recipients) of federal budget funds under their jurisdiction. The chief administrators of the sources of financing the federal budget deficit and administrators with the powers of the chief administrator of the sources of financing the federal budget deficit carry out the distribution of budget allocations between the administrators under their authority with the powers of the chief administrator of the sources of financing the federal budget deficit and administrators of the sources of financing the federal budget deficit. For this purpose, Expense Schedules are formed in accordance with Appendix No. 2 to the Procedure.

Recipients of federal budget funds are required to submit to the Federal Treasury body at the place of service expense schedules detailing the limits of budget obligations communicated to them by codes of articles (subarticles) of the corresponding groups (articles) of KOSGU, if the communicated budget data does not contain the specified detail.

Budget data is communicated to other recipients of federal budget funds in a manner similar to the communication of budget data to recipients of federal budget funds, but taking into account some features. Thus, simultaneously with the Expenditure Schedule, the main manager (manager) of federal budget funds submits to the Federal Treasury or to the Federal Treasury body that maintains the personal account of another recipient of federal budget funds, an Application for cash expenses for transferring federal budget funds to an account opened for another recipient federal budget funds in a division of the settlement network of the Bank of Russia or a credit institution.

Presentation of budget data on additional budget financing from income from the rental of federally owned property to recipients of federal budget funds who have the right, in accordance with the budget legislation of the Russian Federation, to additional budget financing, is carried out taking into account the following features.

In the Expenditure Schedule, in the line “Special instructions”, the main managers (managers) must indicate “Additional budget financing” and in the code zone of the header part of the document form reflect the special instructions code “05”.

G.O.Ivanova

State Advisor

civil service 2nd class