Expenses and expense obligations. Types and forms of budget expenditures. General provisions on budget expenditures

22.11.2021

The formation of expenses is carried out in accordance with expenditure obligations, the fulfillment of which must occur in the next financial year and planning period.

Budget expenditures - funds paid from the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit.

Expenses - relations regulated by the FP regarding the allocation of funds from the budget, with the exception of sources of budget financing, to recipients for directing the implementation of the tasks and functions of public-territorial entities.

Spending obligations

Expenditure obligations - obligations of a public legal entity or a state institution acting on its behalf, stipulated by law, other regulatory legal acts, contract or agreement, to provide funds from the relevant budget to the individual entrepreneur, legal entity, other public legal entity, subject of international law.

Art. 6 BC - general definition, Art. 83-84 - applicable to the state and the Ministry of Defense.

The meaning of the category of "expenditure obligations" (which was not previously in the legislation, but then from the terminology of government acts passed into legislation) is that ... it is not clear what, scientists are still arguing. It takes on particular importance due to the fact that liability for non-fulfillment of expenditure obligations is applied to public legal entities.

A public legal entity assumes monetary obligations, the grounds for which are of a very different legal nature (both GP contracts in which a public legal entity has an obligation to pay money, and international obligations, contracts with military personnel (public obligations), etc. .). This applies not only to contracts, but also to the adoption of legal acts, that is, the basis for obligations will be normative. A spending obligation is any obligation to provide money from the budget.

The Meaning of the Expenditure Commitment: How a Public Law Entity Should Fulfill monetary an obligation (that is, an obligation to transfer money to someone)? It should allocate money from the budget . But how to transform this monetary commitment to budgetary liability, that is, the liability reflected in the budget for a specific period of time. In order to transform a monetary obligation into a budget one, there is a construction of an expenditure obligation.

A monetary obligation is an expenditure obligation in terms of regulation in the budget process (???). Not always a financial commitment is followed by an expenditure commitment. If the obligation arises from the law, then the expenditure obligation may arise before the monetary one. This is especially obvious if the expenditure obligation is from the law in relation to individuals (payments, compensations). Does a person, to whom an expenditure obligation has arisen from a law other than the law on the budget, have the right to demand it forcibly? If an expenditure obligation has arisen, then the person to whom it has arisen has the right to demand the fulfillment of the expenditure obligation. The court makes a judgment. This suggests that, in fact, the expenditure obligation also has the role of a guarantee. If there is an expense obligation, you can demand its fulfillment.

The goal is to accept for financing in a particular year those financial obligations that are needed, and to determine the size of specific budgetary allocations for those obligations that are current. Budget commitments are spending commitments that are due in a particular financial year.. It is reflected in the budget. For example, elections are always expenditure commitments, but expenditures do not have to be made every year.

In the legislative definition (above), the legislator determines what are the grounds for the occurrence of an expense obligation. These are laws, other legal acts (the state recognizes that it must make certain payments), contracts or agreements. Obligations both to the FL and LE, and to other public-territorial entities, subjects of international law.

On the basis of the occurrence of a monetary obligation of a public-territorial entity, an expenditure obligation is determined; in specific periods, an expenditure obligation becomes a budget obligation (when indicated in the budget). The budget contains current expenditure obligations.

Now the category of expenditure obligations is of particular importance in connection with the study by the courts of the issues of the occurrence of expenditure obligations. The issue of property consequences is investigated from the point of view of whether RO has arisen or not (???).

Expenditure obligations are fulfilled at the expense of own revenues and sources of financing the deficit. According to the Federal Law, the expenditure obligations of the Russian Federation are fulfilled at the expense of the budgets of the Civil Air Fund. According to the law of the Russian Federation and (or) the subject, the expenditure obligations of the subject of the Russian Federation are fulfilled at the expense of the territorial GVF.

Each public-territorial entity must maintain a register of expenditure commitments.

Expenditure obligations arise as a result of:

the adoption of a law, other regulatory legal acts on the relevant subjects of jurisdiction or within the framework of powers on subjects of joint jurisdiction.

conclusion of contracts (agreements) in the exercise of powers by state bodies by state institutions on behalf of a public entity (it is necessary to clearly fix the issue of providing funds in order to create a budget obligation)

adoption of legal acts providing for the provision of interbudgetary transfers

adoption of laws, other legal acts of the bodies of the State Troops of the constituent entities of the Russian Federation (LSG MO) in the exercise of the powers of the OGV of the Russian Federation (subjects of the Russian Federation). (When powers are transferred, money is also transferred, that is, the higher entity has spending obligations in connection with financing the execution of powers by the lower one. However, this is not about that. It is about the fact that the lower entity, in accordance with the transferred powers, carries out activities that require expenditures , that is, spending obligations arise, these expenses are replenished by transfers from a higher level).

There is a question as to whether the expenditure obligation arises from a court decision. The court determines the amount of the obligation in tort, but the obligation itself arises from the tort. This means that the delict entails a spending obligation of a public entity, and this is reflected in budgetary obligations - the funds for the execution of court decisions on payment are reflected in the budget. The Ministry of Finance provides for judicial acts as the basis for spending obligations, but this is not a legal, but a financial and instrumental position. According to the law, a judicial act is not the basis for a RO, it only determines the amount of a monetary obligation.

The GP has a theory of the maturation of law (that the law "ripens" at a certain time), and they want to apply it to the OP. Rights arise both from the GPO and from other relationships. Individuals make demands from these relationships. But the public legal entity must determine who should pay for these obligations. And on the basis of a judicial act, a public entity must determine what obligations it must fulfill in its budget. The budget obligation arises before the maturation of the monetary obligation. And the spending commitment serves as a guarantee for the person to whom the spending commitment is proclaimed. If the budget law does not indicate the occurrence of certain obligations, but there is a corresponding expenditure obligation, it is recognized, then even if it is not in the budget, it must be fulfilled. A public entity cannot evade the fulfillment of an expenditure obligation (there are decisions of the Constitutional Court).

If we are talking about investments from a public legal entity, then it is necessary to clearly stipulate the provision of investments in the agreement so that an expenditure obligation arises. There is information from the Ministry of Finance about how it understands the consolidation of spending obligations (but it understands sources in a peculiar way, for example, a letter from the Government of the Russian Federation).

It is necessary to distinguish between the activities of bodies according to the subjects of their jurisdiction. Do not forget the law 184-FZ (on the bodies of subjects). First, you need to decide whose powers it is, then decide whose funds you need to allocate, as this follows from whose powers.

Expenditure obligations can be formed exclusively in the manner prescribed by law, only within the powers of the relevant authorities. The OGV of a constituent entity of the Russian Federation is not entitled to establish and fulfill spending obligations arising under the competence of the Russian Federation, except for the cases established by the Federal Law.

The OGV of a constituent entity of the Russian Federation has the right to establish and fulfill expenditure obligations related to the resolution of issues that are not within the competence of the Russian Federation and the Moscow Region.

LSGs are not entitled to establish and execute ROs related to resolving issues within the competence of the Russian Federation and subjects, have the right to establish and fulfill spending obligations that are not within the competence of the Russian Federation, subjects, other MOs, not excluded from their competence by laws F and subjects, only if they have their own funds (other than transfers).

ROs related to the maintenance of public education bodies are mandatory and permanent obligations accepted for execution by public education. Monetary obligations may arise both before the establishment of expenditure obligations, and after their establishment (for example, if the contract is concluded under funds already allocated in the budget).

If an institution assumes obligations in excess of the allocated limits of budgetary obligations, then the transaction is invalid in the excess part - ???

Establishment of expenditure obligations - determination of goals, directions, volume, structure, size of budget expenditures necessary to perform the functions and tasks of public authorities, establishment of standards, determination of measures, programs, projects, categories of recipients of funds.

Introduction - definition of functions, tasks, approaches.

Arbitrage practice:

Decree of the Federal Antimonopoly Service of the Far East of May 17, 2011 No. Ф03-1826 / 2011: on issues of benefits for teaching staff, the court first considers whose expenditure obligations it is, establishes that the Russian Federation, since this is the authority under the law of the Russian Federation in matters of joint jurisdiction, then establishes that the Russian Federation pays. Link to Art. 84 BC.

Decree of the FAS VVO dated 03/04/2011 No. A28-7741-2010: about the same, only about fare benefits.

It is more difficult when powers are transferred, then it may not be clear from whom to collect.

The hardest thing to deal with extra-budgetary funds, about their budgetary obligations. GUFs are public insurers, around which there are a lot of insurance subjects. Why do we need a category of legal entities of public law (Central Bank, state corporations, etc.)? Using the example of the GUF, it is easy to understand the essence of legal entities of public law: when they act as insurers, they are not a public entity, but at the same time they have a budget, and, accordingly, there are expenditure obligations that do not belong to a public legal entity, they arise within the framework of relations under social insurance. But the funds perform their functions not only as insurers: pensioners, for example, receive not only insurance funds, but also allowances. These allowances are funds paid in excess of insurance payments, they are transferred from the federal budget to the budget of the Civil Air Fund. That is, the Civil Air Fund turns into a financial management body, and then it fulfills the spending obligations of the Russian Federation, in fact it is the manager. Insurance obligations are fulfilled by the GUF as a public insurer, and the Russian Federation acts as a guarantor for insurance obligations. In addition, GUFs may incur liabilities in order to support themselves. If their budget is intended for insurance, then funds for the maintenance of the GUF itself are allocated as for a state institution, but are allocated from the budget of the GUF itself.

That is, the GUF has 3 categories of obligations that are different in nature, and the obligations of a public law entity are fulfilled by the GUF only if it is financed by the Russian Federation.

Financial support for the performance of functions assigned to public authorities is the main factor for all parts of the budget system of the Russian Federation. The system of budget expenditures is formed depending on the nature of these functions.

According to the Budget Code of the Russian Federation, the formation of budget expenditures of all levels of the budget system of the Russian Federation is carried out in accordance with expenditure obligations, due to the delineation of powers established by the legislation of the Russian Federation of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which, according to the legislation of the Russian Federation, international and other contracts and agreements, should take place in the next financial year at the expense of the relevant budgets.

Budget expenditures, depending on their economic content, are divided into current and capital expenditures.

Capital expenditure budgets- this is a part of budget expenditures that ensures innovation and investment activities, including items of expenditure that are intended for investment in newly created or already existing (operating) legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities , expenses for overhaul and other expenses associated with expanded reproduction, expenses in the course of which the property owned by the Russian Federation, the constituent entities of the Russian Federation and others is created or increased, as well as other budget expenses that are included in the capital expenditures of the budget in accordance with the economic classification of expenditures of the budgets of the Russian Federation.

The development budget is formed as part of the capital expenditures of the budgets. Its procedure and conditions for its formation are determined by federal law.

Current expenditures of budgets- this is a part of the budget expenditures, which ensures the current functioning of the bodies: state power, local self-government; budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning and other budget expenditures that are not included in capital expenditures in accordance with the budget classification of the Russian Federation.

The grouping of budget expenditures into current and capital is established by the economic classification of expenditures of the budgets of the Russian Federation.

Funds from the repayment of state loans, budget loans, as well as funds received from the sale of property and other collateral transferred by recipients of budget loans and state or municipal guarantees to the relevant executive authorities as collateral for obligations under budget loans and state or municipal guarantees, are reflected in budget expenditures with a minus sign.

Provision of budgetary funds is carried out in the following forms:

1) appropriations for the maintenance of budgetary institutions. According to the Budget Code of the Russian Federation, budgetary institutions spend budgetary funds exclusively on:

a) wages in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees;

b) transfer of insurance premiums to state off-budget funds;

c) transfers to the population, paid in accordance with federal laws, laws of subjects of the Russian Federation, legal acts of local governments;

d) travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

e) payment for goods, works and services under concluded state or municipal contracts;

f) payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts;

2) funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts. All purchases of goods, works and services in excess of 2,000 minimum wages are carried out on the basis of state or municipal contracts.

Financing for ensuring the placement of an order for the supply of goods for state or municipal needs is carried out at the expense of the funds provided for by the expenditures of the relevant budgets of state extra-budgetary funds for the provision of state needs, or at the expense of funds provided for by the expenditures of the local budget for the provision of municipal needs.

Budgetary institutions, public authorities, public authorities of the constituent entities of the Russian Federation, local governments, state and municipal customers are required to keep registers of purchases made without the conclusion of state or municipal contracts. Registers of purchases made without the conclusion of state or municipal contracts must contain the following information: a short name of the purchased goods, works and services; name and location of suppliers, contractors and service providers; price and date of purchase;

3) transfers to the population - budgetary funds for financing mandatory payments to the population: pensions, scholarships, allowances, compensations, other social payments established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of local governments;

4) appropriations for the implementation by local government bodies of mandatory payments to the population established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of representative bodies of local government;

5) appropriations for the implementation of certain state powers transferred to other levels of government;

6) appropriations for compensation of additional expenses arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

7) budget loans to legal entities. A budget loan is provided to a legal entity that is not a state or municipal unitary enterprise on the basis of an agreement concluded in accordance with civil law and taking into account the provisions of the RF BC and other regulations, only if the borrower provides security for the fulfillment of its obligation to repay the said loan. The budget credit is provided on the terms of compensation and repayment.

Ways to ensure the fulfillment of obligations to repay a budget loan are bank guarantees, guarantees, pledge of property (in the form of shares, other securities, shares). Enforcement of obligations must have a high degree of liquidity.

A prerequisite for granting a budget loan is a preliminary check of the financial condition of the recipient of a budget loan by a financial authority or, on its behalf, by an authorized body, they also check the targeted use of a budget loan.

If the budget for the next financial year is approved, then the purposes for which a budget loan can be granted, the conditions and procedure for granting budget loans, the limits for their provision for a period within a year and for a period beyond the budget year, as well as restrictions on subjects use of government loans.

If the borrower is unable to ensure the fulfillment of obligations under the budget loan, then the budget loan is not provided.

A report on the provision and repayment of budget loans is attached to the budget execution report.

A budget loan is provided only to such legal entities that do not have overdue debts on previously provided budget funds on a repayable basis;

8) subventions and subsidies to individuals and legal entities.

The provision of subsidies, subventions and the provision of material support is allowed:

a) from the federal budget;

b) from the budgets of the constituent entities of the Russian Federation;

c) from local budgets.

Subsidies and subventions are subject to return to the budget in cases of their misuse within the time limits established by the authorized executive authorities, and in cases of their non-use within the established time frame;

9) investments in the authorized capital of existing or newly created legal entities.

The provision of budget investments to legal entities that are not state or municipal unitary enterprises entails the emergence of the right of state or municipal ownership of an equivalent part of the authorized capital and property of legal entities and is documented by the participation of the Russian Federation, constituent entities of the Russian Federation and municipalities in the authorized capital of such legal entities in accordance with civil law of the Russian Federation. Registration of the share of the Russian Federation, a constituent entity of the Russian Federation, a municipality in the authorized capital of a constituent entity of the Russian Federation, a municipality, is carried out in the manner and at prices that are determined in accordance with the legislation of the Russian Federation.

Budget investments to legal entities are included in the draft budget if there is a feasibility study of the investment project, design estimates, a plan for the transfer of land and structures, if there is a draft agreement between the Government of the Russian Federation or other authorities and the specified legal entity on the participation of the Russian Federation, a constituent entity of the Russian Federation or municipality owned by the subject of investment. Draft agreements are drawn up within two months after the entry into force of the law on the budget;

10) interbudgetary transfers.

Intergovernmental transfers from the federal budget are provided in the form of:

a) financial assistance to the budgets of the constituent entities of the Russian Federation, including subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation and other subsidies and subsidies;

b) subventions to the budgets of constituent entities of the Russian Federation from the Federal Compensation Fund and other subventions;

c) financial assistance to the budgets of individual municipalities, provided in cases and in the manner established by federal laws;

d) other gratuitous and irrevocable transfers;

e) budget credits to the budgets of subjects of the Russian Federation.

Interbudgetary transfers from the federal budget are provided subject to compliance by the state authorities of the subjects of the Russian Federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

Budget loans from the federal budget to the budgets of the subjects of the Russian Federation are provided provided that there are no overdue debts of the relevant state authorities of the subjects of the Russian Federation to the federal budget. Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation and budget loans from the federal budget to the budgets of the subjects of the Russian Federation, for which in two of the last three reporting years the share of these subsidies in the total volume of own income exceeded 50% during three financial years, starting from the next financial year, are provided subject to the signing and compliance with the terms of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues of the budget of a constituent entity of the Russian Federation. The Federal Fund for Financial Support of the Subjects of the Russian Federation is formed as part of the federal budget in order to equalize the budgetary security of the subjects of the Russian Federation and is distributed among the subjects of the Russian Federation in accordance with a unified methodology approved by the Government of the Russian Federation. The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation is determined by multiplying the volume of the said Fund, subject to approval for the current financial year, by the inflation rate forecast for the next financial year. Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation are provided to the subjects of the Russian Federation, the level of estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security of the constituent entities of the Russian Federation.

The level of estimated budgetary security of a constituent entity of the Russian Federation is determined by the ratio between the estimated tax revenues per inhabitant that can be received by the consolidated budget of a constituent entity of the Russian Federation, based on the level of development and structure of the economy or tax base, and a similar indicator on average for the consolidated budgets of constituent entities of the Russian Federation, taking into account the structure of the population, socio-economic, geographic, climatic and other objective factors and conditions affecting the cost of providing the same volume of public services per capita.

In order to provide subsidies to the budgets of constituent entities of the Russian Federation for equity financing of investment programs for the development of public infrastructure of regional significance, to support municipal development funds created by constituent entities of the Russian Federation, the Federal Regional Development Fund may be formed as part of the federal budget. In order to provide subsidies to the budgets of constituent entities of the Russian Federation for equity financing of priority socially significant expenditures of the consolidated budgets of constituent entities of the Russian Federation, the Federal Fund for Co-financing Social Expenditures may be formed as part of the federal budget. The budgets of constituent entities of the Russian Federation may be granted budget credits from the federal budget for up to one year in the amount approved by the federal law on the federal budget for the next financial year.

Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to local budgets are provided subject to compliance by local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees. Budget loans from the budgets of constituent entities of the Russian Federation to local budgets are provided subject to the absence of overdue debts of the relevant local authorities to the budget of the constituent entity of the Russian Federation;

11) credits and loans within the country at the expense of state external borrowings;

12) loans to foreign states;

13) funds for servicing debt obligations, including state or municipal guarantees.

The budget law determines the terms and conditions for financing specific expenditures provided for by the budget law that are obligatory for the recipient of budgetary funds to fulfill.

If the recipient of budgetary funds does not fulfill the conditions determined by the law on the budget, then the Minister of Finance of the Russian Federation at any stage of budget execution is obliged to block the costs associated with the fulfillment of certain conditions, until the specified conditions are met in accordance with the procedure established by the RF BC.

Expenses for financing budget investments are provided for by the relevant budget, provided that they are included in the federal target program, the regional target program, or in accordance with the decision of the federal executive body or local government.

Objects of state property of the constituent entities of the Russian Federation and municipal property may be included in the federal targeted investment program, federal target programs at the stage of drawing up, consideration and approval of the federal budget for the next financial year.

Expenditure obligation Art. 6 BC: Understands the obligation of a public entity, stipulated by the rule of law, to provide budgetary funds to eligible recipients. Spending obligations- obligations of the Russian Federation, stipulated by law, other regulatory legal act, contract or agreement, to provide individuals or legal entities with funds from the relevant budget (state extra-budgetary fund, territorial state extra-budgetary fund).

Budget Commitment- this is an expenditure obligation, but one that is included in the corresponding budget (for the corresponding year). The expenditure obligation exists outside of time (follows only from the rule of law), but to carry out the expenditure in the current year: this obligation will arise when the expenditure obligation becomes budgetary. the totality of expenditure obligations included in the budget law in the corresponding year is budget obligations, and these are budget expenditures. A form requirement is typical for budget expenditure, and the form is not applicable to an expenditure obligation - this is only an obligation. Signs of an expense obligation

1. The conditionality of the norm and law (FZ, the law of the subject of the Russian Federation, as another NLA - Decrees of the President and government decrees.

2. Obligation of a public entity. Types of RO: According to the procedure for establishing and fulfilling expenditure obligations, it is divided into: 1. public (established by a normative act that determines the amount of payments or the procedure for calculating it), for example, pensions, benefits. 2. Private law, these are obligations arising from civil legal transactions and for which each recipient of budget funds has limits on budgetary obligations (this is the maximum size within which an agreement can be concluded). The expenditure obligations of a constituent entity of the Russian Federation arise as a result of: adoption of laws and other normative legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of agreements in the exercise by state authorities of the constituent entities of the Russian Federation of powers in matters of jurisdiction of the constituent entities of the Russian Federation;

the adoption of laws and other normative legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of contracts (agreements) when the state authorities of the constituent entities of the Russian Federation exercise powers on subjects of joint jurisdiction;

adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, providing for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation in the forms and procedure provided for by the Budget Code, including subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the empowerment of local governments with certain state powers of the subjects RF;

adoption of normative legal acts of a constituent entity of the Russian Federation in the exercise by state authorities of a constituent entity of the Russian Federation of powers that are subject to financial support through subventions from the federal budget.

The expenditure obligations of a constituent entity of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the empowerment of local governments with certain state powers of the constituent entities of the Russian Federation are fulfilled by providing local budgets with subventions from the regional compensation fund. The state authorities of the constituent entity of the Russian Federation independently determine the amount and conditions of remuneration state civil servants of the constituent entity of the Russian Federation and employees of state institutions of the constituent entity of the Russian Federation.

Expenditure obligations of the municipality arise as a result of: adoption of regulatory legal acts of local governments on issues of local importance; adoption of regulatory legal acts of local governments when local governments exercise certain state powers. spending obligations.

The register of expenditure obligations is a set of normative legal acts and contracts and agreements concluded by state authorities that provide for the emergence of expenditure obligations to be fulfilled at the expense of the relevant budgets.

Registry spending commitments- a set (list) of laws, other regulatory legal acts, municipal legal acts used in the preparation of the draft budget, stipulating public regulatory obligations and (or) legal grounds for other expenditure obligations, indicating the relevant provisions (articles, parts, paragraphs, subparagraphs, paragraphs) laws and other regulatory legal acts, municipal legal acts with an assessment of the volume of budget allocations necessary to fulfill the obligations included in the register. The collection of registers of expenditure obligations of subjects, as well as a set of registers of expenditure obligations of municipalities, is carried out by the Department of Interbudgetary Relations of the Ministry of Finance of Russia.

82. Budget expenditures. Budget appropriations: concept and types.

RB- funds allocated for financial support of the tasks and functions of the state and local self-government. The formation of the RB at all levels of the budget system is based on the financial costs for the provision of public services, established by the Government of the Russian Federation. RB are divided into current and capital. Current RB- part of the Republic of Belarus that provides current financing of public authorities, and other Republic of Belarus not included in capital expenditures in accordance with the budget classification of the Russian Federation. Capital RB - a part of the RB that provides innovation and investment activities, etc. The main forms of the RB are: appropriations for the maintenance of budgetary institutions, services performed by individuals and legal entities under state or municipal contracts. BA- these are the maximum amounts of funds, foreseen. In the current year, for the fulfillment of budgetary obligations. The law on the budget may determine the terms and conditions of financing the expenses provided for by the law that are obligatory for the recipient of budgetary funds to fulfill. If these conditions are not met, the head of the relevant executive authority has the right to block the costs associated with the fulfillment of the conditions until they are fulfilled. The distribution process of expenditures between budgets of different levels is based on principles: 1) Centralized regulation - the establishment by federal legislation of the general framework that determines the system of income at different levels. 2) The maximum possible balancing of budgets - is carried out on the basis of a chronic budget deficit through a specially developed system of measures aimed at eliminating the budget deficit. 3) Jurisdiction and significance of financed objects. 4) Territoriality in the transfer of income - is used in the formation of local budgets. 5) independence of the authorities of the constituent entities of the Russian Federation and local governments in the distribution of certain types of income. The distribution of income in the budget system of the Russian Federation is carried out, 1-in the order of fixing certain types of income for budgets of different levels on a permanent or long-term basis; 2- in the order of budgetary regulation.

BUDGET ALLOCATIONS - budgetary funds provided by the budget list to the recipient or manager of budgetary funds. Main types BA are appropriations for: the maintenance of budgetary institutions; the implementation by local governments of mandatory payments to the population established by the legislation of the Russian Federation, as well as the legislation of the constituent entities of the Russian Federation, legal acts of representative bodies of local government; implementation of individual state powers transferred to other levels of government; compensation for additional expenses arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues.

The formation of budget expenditures is carried out in accordance with expenditure obligations, due to the delimitation of powers, the execution of which should take place in the next Finn. year at the expense of the relevant budgets.

Budget Expenses depending on the eq-th content are divided for 2 types: 1) Capital - budgetary expenditures that ensure the innovative and investment activities of the state and municipalities. formations. They include: a) expenses, as a result of which state or municipal property is created or increased. B) state investments in existing or newly created legal entities. c) budget loans to legal entities intended for investment purposes. d) capital repairs. 2) Current expenditures are budget expenditures that ensure the current functioning of state authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of subsidies, subsidies and subventions.

Forms of budget expenditures:

1. Allocations for the maintenance of budgetary institutions.

Byudzh.ucherezhdeniya have the right to spend sr-va only for: wages of employees; transfer of insurance contributions to the state. extrabudgetary funds; transfers to the population; travel and other compensation payments to employees; payment of GWS under the concluded state or municipal contracts or in accordance with approved estimates without the conclusion of state or municipal contracts. The spending of budget funds in the budget by institutions for other purposes is not allowed.

2. funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts. All purchases of GWS in excess of 2,000 minimum wages are carried out exclusively on the basis of state or municipal contracts. The state and municipal contract is an agreement concluded by a state authority or local government, budgetary institutions with physical. And yur. Persons in order to ensure state-tion and municipal needs. These contracts are placed on a competitive basis and include a mandatory condition for the payment of a penalty in case of violation of the terms of the contract. A state or municipal order is a set of state prisoners. or municipal contracts for the supply of goods, production of works, provision of services at the expense of the corresponding budget. in which d.b. it is indicated: the name of the purchased GWS, the name and location of suppliers, the price and date of purchase.

3. transfers to the population - this is the budget. expenditures for financing mandatory payments to the settlement (pensions, scholarships, allowances, etc.)

4.budget loans to legal entities (including tax credits, deferrals and installment plans for the payment of taxes and payments, and other obligations); 2 types: A) budget credits to legal entities that are not state or municipal unitary enterprises. B) Budget credits to state and municipal unitary enterprises. The funds from the return of budget loans are reflected in the composition of budget expenditures with a minus sign.

5.subventions and subsidies to individuals and legal entities; Subventions are budget funds provided to the budget of another level or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain goals. A subsidy is a byudzh.sr-va provided to the budget of another level, physical. Or a legal entity on the terms of equity financing of targeted expenses. In case of misuse of subsidies and subventions, as well as in case of their non-use within the established time limits, they are subject to return to the appropriate budget.

6. investments in the authorized capital of existing or newly created legal entities. Provision of budget investments to legal entities that are not state. And munits-mi unitary before-mi, it is possible only under 2 conditions: A) When the right of the state arises. Or municipal ownership of an equivalent part of the Criminal Code of these persons and the registration of the participation of the state and municipalities in the Criminal Code of these organizations. B) If there is a feasibility study of the investment project and design estimates.

7. budget allocations: A) for the implementation by local governments of mandatory payments to the population established by law; B) the implementation of individual state powers transferred to other levels of government; C) compensation for additional expenses incurred as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

8. Interbudgetary transfers;

9.credits to foreign states;

10. Funds for servicing debt obligations, including state or municipal guarantees.

11. Credits and loans within the country at the expense of state foreign borrowings.

The expenditure part of the budgets of all levels provides for the creation of reserve funds of executive authorities and local self-government. It is forbidden to create reserve funds of the legislature. The size of the reserve funds of the executive bodies of state power (local administrations) is established by laws (decisions) on the relevant budgets and cannot exceed 3% of the total expenditures approved by these laws (decisions).

The funds are used to finance unforeseen expenses, incl. for carrying out emergency recovery work and other activities related to the elimination of the consequences of natural disasters and other emergencies

Reserve Fund of the President of the Russian Federation: no more than 1% of approved federal budget expenditures; it is not allowed to use it for holding elections, referendums, coverage of the activities of the President of the Russian Federation.

Budget credit

Budget loans to legal entities (including tax credits, deferrals and installment plans for paying taxes and payments, and other obligations); 2 types: A) budget credits to legal entities that are not state or municipal unitary enterprises. B) Budget credits to state and municipal unitary enterprises. The funds from the return of budget loans are reflected in the composition of budget expenditures with a minus sign. The difference between 2 types of loans:

Characteristic:

Enforcement of the loan. A: Provided only subject to security in the form of bank guarantees, sureties or property pledges in the amount of less than 100% of the loan. B: No collateral required

Credit reimbursement. A: Only on reimbursable conditions, B: Both interest rates and free loans are provided

Preliminary check of the financial state. A: Only after a preliminary check of the financial condition. B: There is no check of the financial condition

The procedure for approving budget loans. A: When approving the budget for the next financial year, they indicate the goals for which m.b. a budget loan was granted, the conditions, procedure and limits for their provision. B: When approving the budget for the next financial year, the conditions and limits for granting a budget loan are indicated

Reporting. A: A report on the provision and repayment of budget loans is attached to the budget execution report. B: Recipients of a budget loan are required to provide information and a report on the use of a budget loan to the bodies executing the budget

Similar information.

The purpose and objectives of the work is to study budget expenditures in the light of recent changes in legislation. The concept and forms of budget expenditures Budget expenditures are the most significant component of state or municipal expenditures. The category of budget expenditures can be considered in several aspects: material, economic and legal. In the material aspect, budget expenditures are defined by the RF BC as funds paid from the budget, with the exception of funds that are sources in accordance with this Code ...

Share work on social networks

If this work does not suit you, there is a list of similar works at the bottom of the page. You can also use the search button

Budget expenditures

Introduction

The development of market relations determines the rapid development of financial and legal mechanisms for managing society.

Finances ensure the transparency of the activities of the state, make it possible to monitor all processes in the state and society with the ruble 1 . Finances permeate all aspects of state activity, allow you to maintain a federal form of government.

Using financial and legal mechanisms, the state implements not only economic, but also other public functions. The financial activity of the state ensures the interaction of the private and public sectors of the economy, national and international capital markets, contributes to ensuring and maintaining the economic security of the state.

The new realities of Russian state building require additional understanding of the essence of modern financial law, taking into account the experience gained by legal science. Identification of the sphere of financial and legal regulation makes it possible to delimit financial law from other branches of Russian law and thereby improve the legislative and law enforcement processes. This is what determines the relevance of the topic of this work.

The purpose and objectives of the work is to study budget expenditures in the light of recent legislative changes.

1 The concept and forms of budget expenditures

Budget expenditures are the most significant component of state or municipal expenditures. The category "budget expenditures" can be considered in several aspects: material, economic and legal.

In the material aspect, budget expenditures are defined by the RF BC as “funds paid from the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit” (Article 6).

In the economic aspect, budget expenditures are manifested through relations on the basis of which the process of using the funds of centralized funds of the state or municipalities in various areas takes place. In turn, these relations are manifested through specific types of budget expenditures, the diversity of which is due to various factors: the nature and functions of the state and local self-government, the level of socio-economic development of the country, methods of budget regulation, the territorial structure of the state, etc. The interaction of these factors predetermines different spending systems for each budget, both for a specific financial year and for a longer period.

Each type of budget expenditures has qualitative and quantitative characteristics. The qualitative characteristic reflects the economic nature of the phenomenon and makes it possible to establish the purpose of budget expenditures, while the quantitative one reflects their magnitude.

The legal aspect of budget expenditures is due to the fact that they are an integral part of the financial activities of the state and municipalities, therefore they carry all the general features of the financial activities of the state and have distinctive features inherent in the process of using state (municipal) centralized monetary funds. It should be especially noted that this area of financial activity is connected and interacts with its other areas: the formation of monetary funds, their distribution; its integral element is also budgetary control.

Budget expenditures have the following legal features:

budget expenditures are a public category, since they go to cover the main areas of state and municipal activity, are necessary for the entire state as a whole and provide for general needs. Public spending is a priority for the state. These prerequisites are determined by the subject of financial law, which regulates public finances and relies on state (municipal) expenditures as an initial institution;
budget expenditures, as a rule, are non-refundable, they do not create and do not repay financial requirements. The state or municipalities issue funds from the budget for their needs on an irrevocable basis, the allocated funds do not need to be reimbursed, therefore the legal relations that have arisen here do not mean the emergence or termination of any financial obligations from the parties. Government spending is mainly aimed at remuneration of civil servants, social programs and servicing the public debt;
budget expenditures are carried out by the state or municipality continuously. The fulfillment by the state of its functions and tasks requires uninterrupted, regular and daily funding. On the other hand, budget expenditures are one of the spheres of the financial activity of the state and are inextricably linked with the accumulation of funds in centralized funds. The aforementioned premises determine the presence of a feature of continuity in budget expenditures;
budget expenditures are a financial and legal category that expresses, by regulated legal norms, economic relations regarding the distribution and use of centralized funds of funds. Public relations that develop in the process of distribution and use of centralized funds of funds, being regulated by the norms of financial law, become legal relations and are built only in accordance with the law;
budget expenditures are called upon, on a strictly legal basis, to ensure uninterrupted financing of the tasks and functions of the state or municipalities. The regular receipt of funds is one of the most important conditions for the effective implementation of both individual state programs, activities, and state policy as a whole. All actions of the state, its bodies and officials are associated with material costs, which are expressed in monetary terms. The volume and directions of public spending are determined by government programs and specific tasks to be solved specifically in each financial year. The existence of budget expenditures in a legal form allows the state to protect its interests related to spending money. 2 .

Thus, budget expenditures are public, non-creating and non-repaying financial requirements, continuous costs of the state or municipalities in the form of economic relations strictly mediated by the rules of law regarding the distribution and use of centralized funds of funds in order to ensure the tasks and functions of the state (Russian Federation, subjects of the Russian Federation and municipalities).

Budget expenditures are carried out in accordance with the following basic principles:

principle of federalism. The basis of this principle is the legislative delimitation of powers and jurisdiction between the Russian Federation and the constituent entities of the Russian Federation, since it is the delineation of competence that determines the amount of expenditure responsibility of each level of government and the amount of financing of certain expenses from the corresponding budget;
the principle of priority of state and municipal public expenditures. It is one of the main criteria in distinguishing between public and private finance. The financing of public activities depends on the scope of covered public expenditures, which are paramount and necessary for society as a whole. The state establishes the priority of certain needs on the basis of economic policy and available budgetary resources. Determining the priority of budget expenditures, the state regulates by law the process of their satisfaction;
the principle of earmarking funds. Budget expenditures are carried out strictly for their intended purpose in accordance with the areas of expenditure provided for in the financial plans;
the principle of irreversibility (as a rule) of spending state and municipal budgetary resources. This means that funds used to finance government needs are non-refundable. However, the irreversibility of public resources does not mean their aimless and uncontrolled use, so this principle should be organically included in the system of goals and objectives of the state's financial activities. An exception can be considered the provision of budget loans;
the principle of austerity. The presence of this principle contributes to the achievement of the greatest efficiency in the process of implementing state budget expenditures. Savings mode is a system of forms and methods of consistently reducing costs relative to the result obtained, subject to increased efficiency from public investment. Compliance with the savings regime does not always mean a reduction in budget expenditures, but it necessarily implies their most targeted use;
the principle of maximum efficiency in the use of budgetary funds. It means the financial provision of public interests at minimal cost;
the principle of exercising budgetary control in order to ensure compliance with financial discipline;
the principle of unity of the procedure for the use of budget expenditures. Regardless of revenue sources, all state and municipal budget expenditures have uniform principles for their use, i.e. distribution based on socio-economic state programs approved by law. This principle determines the reality of spending in the public sector;
the principle of the legality of the implementation of state and municipal budget expenditures. This principle establishes that budget expenditures are made on the basis of the current legislation and within a certain period. A prerequisite for the allocation of budgetary funds is their inclusion in the relevant budget 3 .

2 Distribution of budget expenditures

The basis for the delimitation of budget expenditures is the distribution of competence between the Russian Federation, the constituent entities of the Russian Federation and municipalities, which ultimately determines the ratio of the volumes of revenue and expenditure parts of each budget in the budget system.

Spending powers are distributed between budgets based on:

compliance of the composition of expenses with the competence of the authorities of the Russian Federation, constituent entities of the Russian Federation and local governments (according to their affiliation);
taking into account the subordination (subordination) of enterprises, organizations, institutions in the formation of the expenditures of each budget;
taking into account the significance of certain activities, enterprises, organizations, institutions, the scale and consequences of their influence on the development of society, in connection with which they can be included in the budget of another level;
determining the directions and composition of the expenditures of their budgets. It should be noted that the independence of the subjects of the Russian Federation and municipalities is limited by the Constitution of the Russian Federation and federal legislation, therefore, the budget regulations of the subjects of the Russian Federation or municipality should not contain expenditure items, the financing of which is not within the competence of the subject of the Russian Federation or local self-government 4 .

The ultimate goal of distributing spending functions is to assign to each level of government those spending powers that will be properly carried out.

The specification of budget expenditures is determined by the RF BC, in accordance with which the representative bodies of state power and representative bodies of local self-government annually approve the amounts of expenditures of each budget.

In accordance with Art. 69 of the RF BC, budget expenditures are made in the form of appropriations for:

provision of state (municipal) services, including appropriations for payment of state (municipal) contracts for the supply of goods, performance of work, provision of services for state (municipal) needs;
social security of the population;
provision of budget investments to legal entities that are not state (municipal) institutions;
provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, individuals producers of goods, works, services;
provision of interbudgetary transfers;
provision of payments, contributions, gratuitous transfers to subjects of international law;
service of the state (municipal) debt;
enforcement of judicial acts on claims against the Russian Federation, constituent entities of the Russian Federation, municipalities for compensation for harm caused to a citizen or legal entity as a result of illegal actions (inaction) of state authorities (state bodies), local governments or officials of these bodies.

An independent form of expenditure is budget allocations for the provision of state (municipal) services. According to Art. 691 of the Budget Code of the Russian Federation, these include appropriations for:

ensuring the performance of the functions of budgetary institutions;
provision of subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for their provision of state (municipal) services to individuals and (or) legal entities;
provision of subsidies to non-profit organizations that are not budgetary and autonomous institutions, including in accordance with contracts (agreements) for the provision of state (municipal) services by these organizations to individuals and (or) legal entities;
procurement of goods, works and services for state (municipal) needs (with the exception of budget allocations to ensure the performance of the functions of a budgetary institution), including for the purpose of providing state (municipal) services to individuals and legal entities; implementation of budget investments in objects of state (municipal) property (with the exception of state (municipal) unitary enterprises);
development, purchase and repair of weapons, military and special equipment, industrial and technical products and property within the framework of the state defense order;
purchases of goods to the state material reserve 5 .

The main amount of state and municipal funds is spent through financing. Budget financing is the provision of state or municipal funds to legal entities and individuals regulated by legal norms for carrying out activities provided for by the law (decision) on the relevant budget. The allocation of budgetary funds is characterized by specific forms of their provision and is based on the following principles:

planning, which means a preliminary breakdown of annual appointments into periods in accordance with state or municipal plans and programs;
purposefulness, which means the allocation of budgetary funds strictly for the intended purpose on the basis of the law (decision) on the relevant budget;
financing as works and services are performed, i.e. allocation of budgetary funds quarterly or monthly, taking into account the use of previously allocated funds and in accordance with the actual performance of tasks, their quantitative and qualitative characteristics;
compliance with financial discipline;
irrevocable and gratuitous allocation of the main part of budgetary funds.

Depending on the entities using budget funds, two main forms of budget financing can be distinguished:

financing of state or municipal commercial organizations that own property under the right of economic management;
financing of state or municipal non-profit institutions and organizations that are on the budget and operate on the basis of the right of operational property management, i.e., budgetary financing.

Each form of financing has a number of distinctive legal features in terms of the source of financing, the content and procedure for approving financial plans, the target and object allocation of funds, the legal status of organizations and institutions that spend state or municipal budget funds. Financing of state-owned enterprises operating on the basis of the right of operational property management has certain features.

3 Expenditure obligations: concept and distinction in the budget system

Expenditure obligations due to a law, other regulatory legal act, contract or agreement, the obligation of the Russian Federation, a constituent entity of the Russian Federation, a municipality to provide individuals or legal entities, state authorities, local governments, foreign states, international organizations and other subjects of international law with the means of the corresponding budget, state extra-budgetary fund or territorial state extra-budgetary fund.

Previous versions of Art. 8487 of the RF BC established open lists of expenditures financed exclusively from the federal budget, jointly financed from the budgets of the Russian Federation, the budgets of the constituent entities of the Russian Federation and municipalities, financed exclusively from the budgets of the constituent entities of the Russian Federation and exclusively from municipal budgets. These lists did not coincide with the constitutional delimitation of the subjects of jurisdiction and powers between the levels of state power and local self-government, which was noted in the scientific literature. 6 .

The current version of Art. 8487 of the RF BC correctly reflects the legal status of budget expenditures.

Each territorial subject of budgetary law has its own spending obligations, due to its subject of jurisdiction and powers.

The expenditure obligations of all territorial entities are consolidated into special registers, which are required to be maintained by the relevant state authorities and local governments.

According to paragraph 2 of Art. 87 of the Budget Code of the Russian Federation, the register of expenditure obligations is a set (list) of regulatory legal acts and contracts and agreements concluded by public authorities (local governments) (individual articles, clauses, subparagraphs, paragraphs of regulatory legal acts, contracts and agreements) providing for the occurrence of expenditure obligations to be executed at the expense of the relevant budgets.

The list of expenditure obligations of the Russian Federation and the legal facts on the basis of which they arise are established in Art. 84 BC RF. The expenditure obligations of the Russian Federation arise as a result of:

1) the adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation in the exercise by federal state authorities of powers on subjects of jurisdiction of the Russian Federation and (or) powers on subjects of joint jurisdiction not classified in accordance with the Federal Law "On General Principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” to the powers of state authorities of the constituent entities of the Russian Federation;

2) the conclusion by the Russian Federation (on behalf of the Russian Federation) of treaties (agreements) in the exercise by federal state authorities of powers in the subjects of the jurisdiction of the Russian Federation and (or) powers in the subjects of joint jurisdiction, not classified in accordance with the Federal Law "On the General Principles of Organization of Legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” to the powers of state authorities of the constituent entities of the Russian Federation;

3) conclusions on behalf of the Russian Federation of treaties (agreements) by federal budgetary institutions;

4) adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget, including:

subventions to the budgets of the constituent entities of the Russian Federation for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of certain state powers of the Russian Federation transferred to them;
subventions to the budgets of constituent entities of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the vesting of local governments with certain state powers of the Russian Federation.

The spending obligations of the Russian Federation are fulfilled at the expense of its own revenues and sources of covering the federal budget deficit. In some cases, established by federal laws, the expenditure obligations of the Russian Federation may be fulfilled at the expense of state extra-budgetary funds.

The legal regime for spending funds from regional budgets is established by Art. 85 of the RF BC, according to which the expenditure obligations of the constituent entities of the Russian Federation arise as a result of:

adoption of laws and (or) other normative legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation on its own behalf of contracts (agreements) in the exercise by public authorities of the constituent entities of the Russian Federation of powers in matters of jurisdiction of the constituent entities of the Russian Federation;
adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation on its own behalf of contracts (agreements) in the exercise by state authorities of constituent entities of the Russian Federation of powers on subjects of joint jurisdiction specified in paragraphs 2 and 5 of Art. 263 of the Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation";
conclusion on behalf of the subject of the Russian Federation of contracts (agreements) by budgetary institutions of this region;
the adoption of laws and (or) other regulatory legal acts of a constituent entity of the Russian Federation providing for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation, including subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the empowerment of local governments with certain state powers of the constituent entities of the Russian Federation;
adoption of laws and (or) other normative legal acts of the state authorities of the subjects of the Russian Federation in the exercise by the state authorities of the subjects of the Russian Federation of the powers of the Russian Federation transferred to them.

The named expenditure obligations of the subject of the Russian Federation are established

regional government bodies independently and are executed at the expense of their own revenues and sources of covering the deficit of the regional budget.

In some cases, established by federal laws regulating the activities of territorial state extra-budgetary funds, or regional laws adopted in accordance with them, the expenditure obligations of a constituent entity of the Russian Federation may be fulfilled at the expense of the corresponding territorial state extra-budgetary funds.

In addition to the noted legal facts, the basis for the emergence of expenditure obligations of the constituent entities of the Russian Federation is the adoption of regulatory legal acts of the constituent entity of the Russian Federation in the exercise by regional state authorities of powers that, in accordance with the Federal Law "On the general principles of organizing legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" are subject to financial support at the expense of subventions from the federal budget. The procedure for granting such subventions is determined by Art. 133 BK RF.

Expenditure obligations of the municipality are regulated by Art. 86 of the RF BC and arise as a result of:

adoption of normative legal acts of local self-government bodies on issues of local importance, as well as the conclusion by the municipality or on behalf of the municipality of contracts (agreements) on these issues. These expenditure obligations are established by local governments independently and are executed at the expense of their own revenues and sources of covering the deficit of the corresponding local budget;
adoption of regulatory legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers. The above expenditure obligations are fulfilled at the expense of subventions from the regional compensation fund provided to local budgets in the manner prescribed by Art. 140 BK RF.

Conclusion

Taking into account the constitutional principles of delimitation of subjects of jurisdiction and powers, budget legislation prohibits the state authorities of the constituent entities of the Russian Federation from establishing and fulfilling spending obligations related to resolving issues within the competence of federal state authorities. An exception may be cases established by federal laws.

In turn, local self-government bodies are not entitled to establish and fulfill spending obligations related to resolving issues that fall within the competence of federal state authorities, state authorities of the constituent entities of the Russian Federation, with the exception of cases established by federal or regional laws, respectively.

At the same time, state authorities of a constituent entity of the Russian Federation have the right to establish and fulfill spending obligations related to resolving issues that are not within the competence of federal state authorities, local governments and are not excluded from the competence of state authorities of a constituent entity of the Russian Federation by federal laws, laws of a constituent entity of the Russian Federation, only subject to the availability of appropriate funds from the regional budget (with the exception of grants, subsidies and subventions from the federal budget).

Local self-government bodies have the right to establish and fulfill expenditure obligations related to resolving issues that are not within the competence of local self-government bodies of other municipalities, state authorities, and not excluded from their competence by federal and regional laws, only if they have their own financial resources.

List of used literature

Constitution of the Russian Federation (adopted by popular vote on December 12, 1993), SPS Garant.
Budget Code of the Russian Federation of July 31, 1998 N 145-FZ, SPS Garant.
Borisov A.N. Commentary to the Budget Code of the Russian Federation of July 31, 1998 N 145-FZ. - "Yusticinform", 2008
Guseva S.V. Changes in the budgetary legislation // Healthcare Manager, N 2, February 2008
Kirilova O.S. Improving budgetary relations in the context of local government reform // Accounting in budgetary and non-profit organizations. - 2006. - No. 10.
Krokhina Yu. L. Budget law and Russian federalism. M., 2007. S. 234-236
Maksimova L. Authorization of expenses - 2008 // Budget organizations: accounting and taxation, N 3, 4, March, April 2008
Nikolaev I.A. Budget expenditures until 2010 // "Financial and accounting consultations", N 5, May 2007
Romanovsky M.V. etc. The budgetary system of the Russian Federation. - M.: Yurayt, 2008.

1 Gorbunova ON Financial law and financial monitoring in modern Russia. M., 2008. S. 61.

2 Krokhina Yu. A. Financial Law of Russia: textbook / Yu. A. Krokhina. 3rd ed., revised. and additional M. : Norma, 2008. 720 p.

3 Borisov A.N. Commentary to the Budget Code of the Russian Federation of July 31, 1998 N 145-FZ. - "Yusticinform", 2008

4 The budget system of Russia: Textbook for universities / Ed. prof. G.B. Pole.- M.: UNITI-DANA, 2008. - 568 p.

5 Korol E.A. On the implementation of federal budget expenditures in 2008 // Your budget accounting", N 1, January 2008.

6 Krokhina Yu. L. Budget law and Russian federalism. M., 2007. S. 234-236.

Other related works that may interest you.vshm>
8340.		General characteristics of budget revenues of the Russian Federation	15.6KB
	Budget revenues, as established in the Budget Code of the Russian Federation, are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of the state authorities of the Russian Federation of the constituent entities of the Russian Federation and local governments. Budget revenues include tax and non-tax revenues as well as gratuitous transfers. Separately, in the composition of budget revenues, incomes of target budget funds are taken into account. The composition of budget revenues Budget revenues are formed in accordance with the budget and ...
8525.		Budget expenditures	461.84KB
	Many sectors of the social infrastructure provide the population with free services at the expense of public consumption funds, which in the vast majority are formed from budget funds. These are funds provided as budget expenditures for investment purposes. Provision of budgetary funds is carried out in the following forms: appropriations for the maintenance of budgetary institutions; funds for payment for goods, works and services performed by individuals and legal entities under state or municipal contracts; transfers...
11297.		COURT EXPENSES	51.09KB
	Postponement or installment payment of court costs and reduction of their size. Postponement or installment payment of court costs and reduction of their size. Expert translators and witnesses are reimbursed for the expenses they made for travel, rental of housing and daily allowances. Legal costs in criminal cases include amounts of money paid: to injured witnesses as witnesses in reimbursement of expenses on their appearance and or as compensation for distraction from work; experts experts and...
9831.		Analysis of the expenditures of the budgets of the budgetary system of the Russian Federation for social security	221.41KB
	With the help of the budget, the state has the opportunity to concentrate financial resources on decisive areas of social and economic development, with the help of the budget, the national income is redistributed between sectors, territories, and spheres of public activity
15781.		Government spending in Belarus	544.95KB
	Acting as the basic means of mobilizing and spending state resources, it makes it possible for political power to regulate the economy, finance its restructuring, stimulate the development of priority sectors of the economy, provide social support to the least protected segments of the population. For...
8318.		Income and expenses of the enterprise	47.45KB
	The essence and significance of the cost of production as an economic category and its types To carry out economic activities, the enterprise invests money in production resources. The concept of consumption is also used in relation to the quantitative physical expression of one or another resource necessary for the production of products: the consumption of the nth quantity, t kg of raw materials for the production of a unit of production, etc. According to the economic content, the costs of an enterprise are divided into three groups: 1 costs for production and sales of products; ..
16835.		Budget expenditures for social purposes in the Russian Federation and other countries	61.1KB
	When modeling the financing of the social sphere of the Russian Federation implemented in the complex multi-level system of the NDP Population, incomes and consumption of the CEMI RAS were, in particular, obtained according to the data of the Federal State Statistics Service of the Federal Treasury of the Treasury of Russia and foreign statistics assessment of the dynamics of the total volume of expenditures of the consolidated budget of the Russian Federation for social and cultural events. This does not correspond to the global trend of the increasing role of social problems and ...
9756.		Local taxes and their role in the formation of local budgets. The rights of local governments in the field of taxation	43.14KB
	Local taxes are recognized as taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment on the territories of the respective municipalities.1 Local taxes are introduced and cease to operate on the territories of municipalities in accordance with the Tax Code RF and normative legal acts of representative bodies of municipalities on taxes. According to the Tax Code of the Russian Federation to ...
18020.		The role of personal income tax in the formation of the revenue part of the federal and regional budgets of the Russian Federation	205.33KB
	Comparative analysis of personal income taxation in developed countries. Formation of incomes of the federal and regional budgets of the Russian Federation on the example of personal income tax. Problems of taxation of personal income in Russia and ways to solve them. Taxes from the population are of great socio-economic importance, since through the mechanism of taxation the state controls the incomes of citizens, smooths out the differences between the level of incomes of the population and, consequently, the resulting inequality of property and causes ...
19695.		The role of local taxes and fees in the formation of budget revenues of the territories (on the example of the Mendykarinsky district of the Kostanay region)	71.06KB
	2Evolution of the tax system in the Republic of Kazakhstan: the transition from socialism to a market economy As you know, the taxes in force in the former USSR in 1990 were a step forward compared to previous periods when profits were withdrawn voluntaristically or distributed by the normative method. The progressive income tax rates introduced in 1990 did not meet economic conditions either. Particularly striking changes occurred in connection with the adoption in 1991 of the law on tax policy in the Republic of Kazakhstan. After the reform in 1995...