The budget serves as a source of funds to ensure payment of the expenditure obligations of the relevant public law entity.

That is, an expense obligation is an obligation to pay money from the budget for certain purposes or for certain services.

Main types of expenditure commitments:

Public obligations- expenditure obligations of a public legal entity due to a law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the specified law, act , indexing)

Public Regulatory Obligations- public commitments in front of an individual payable in cash in the amount established by the relevant law, other regulatory legal act or having the established procedure for its indexation, with the exception of payments to an individual provided for by the status of state (municipal) employees, as well as persons holding public positions of the Russian Federation (public positions of constituent entities of the Russian Federation, municipal positions, employees of state institutions, military personnel undergoing military service on conscription (having the status of military personnel, conscripts), persons studying (pupils) in state (municipal) educational institutions (Article 6 "Concepts and terms used in this Code").

Civil law obligations- these are expenditure obligations to an individual, legal entity, other public legal entity, subject of international law, the amount or procedure for calculating which is specified in the contract (for example, labor), state (municipal) contract. These obligations are enshrined in laws and regulations in the form of powers and functions of authorities (public institutions), but the scope of obligations is not defined by these laws and regulations. The volume is established through the conclusion of state (municipal) contracts and labor agreements. Requirements for the volume, quality, conditions, procedure and result of the provision of services are formulated in the state (municipal) task. For this type of obligations, it is first necessary to determine the possibilities (limits) for their acceptance and fulfillment, i.e. they can and should be limited by the budget estimate.

Civil obligations also include all costs that are incurred in order to ensure the provision of public services. For example, repairs, teacher's salary. Her size is indicated in the employment contract, and not in the NPA.

State (municipal) services (works)- services (works) provided (performed) in accordance with the state (municipal) task by state authorities (local governments), state institutions, other legal entities (Article 6 "Concepts and terms used in this Code").

State (municipal) task- a document that establishes requirements for the composition, quality and (or) volume (content), conditions, procedure and results of the provision of state (municipal) services (Article 6 "Concepts and terms used in this Code").

STAGES OF IMPLEMENTATION OF THE BUDGET BY EXPENDITURES (IN PART OF PAYMENTS)

Any expenditure obligation has several "life" stages. These stages, according to the Budget Code, are considered the stages of budget execution in terms of expenditures.

Stages of budget execution by expenditures (in terms of payments)(Article 219 of the RF BC “Execution of budgets for expenditures):

o Acceptance of budgetary obligations;

o Confirmation of monetary obligations;

o Sanctioning the payment of monetary obligations;

o Confirmation of the fulfillment of financial obligations.

Budget commitments - expenditure obligations due in the relevant financial year (Article 6 "Concepts and terms used in this Code"). Payments for expenditure obligations are planned in the law (decision) on the budget. The expenditure obligation becomes budgetary from January 1, when the law on the budget comes into force.

1. Acceptance of budgetary commitments:

• The recipient of budgetary funds assumes budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs (with the exception of public regulatory obligations) within the budget limits brought to him in the current financial year (current financial year and planning period). obligations - civil law obligations;
• The recipient accepts budgetary obligations for execution public regulatory obligations after stipulated in the law (decision) on the budget, other legal act, agreement on budgetary appropriations for the fulfillment of budgetary obligations within the limits of budgetary funds brought to the recipient in the current financial year (current financial year and planning period).

Those. the expenditure obligation turns into an accepted budget obligation after the law (decision) on the budget, the consolidated budget list provides for funds for its implementation, as well as when the recipient of budget funds concludes state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs within the limits of budgetary obligations in accordance with the budget estimate. The "moment of transformation" depends on the type of expenditure obligation.

Monetary obligations- the obligation of the recipient of budgetary funds to pay the budget, an individual and a legal entity at the expense of the budget funds certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of a law, other legal act, the terms of an agreement or agreements (Article 6 "Concepts and terms used in this Code").

2. Confirmation of monetary obligations- drawing up payment and other documents (documents of execution: invoice, etc.) necessary to authorize their payment, and in cases related to the implementation of operational-search measures, drawing up payment documents.

Those. the budget obligation is transferred into a monetary obligation after the recipient of budgetary funds confirms his obligation to pay certain funds to the budget, an individual and a legal entity at the expense of the budget, in accordance with the fulfilled conditions of a civil law transaction (sign execution documents) or in accordance with the provisions law, other legal act, the terms of the contract or agreement. For example, it will draw up a payment order for payment for services.

3. Sanctioning the payment of monetary obligations. Compiled p / p should be checked for compliance with planned indicators, for the availability of money in the accounts, for the legitimacy of the transaction. After all these checks, payments can be authorized for payment, that is, approved by the financial authority or the Federal Treasury (depending on who exercises authorization authority). Authorization is simply an authorization signature that authorizes further movement of the document.

• Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations brought to the recipient of budgetary funds;
• Payment of monetary obligations under public regulatory obligations can be carried out within the budget allocations brought to the recipient of budgetary funds (i.e. without prior communication to specific recipients of budgetary funds of the limits of budgetary obligations for their adoption, since budgetary allocations for the fulfillment of public regulatory obligations are established directly by law and enforceable by law).

Authorized payment documents are sent to the bank. Based on these documents, the bank writes off money from the single budget account to the recipient's current account.

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

Fig.3.1. Budget execution procedure for expenditures in the context of the main types of expenditure commitments

Payments from the budget are made not only as part of budget expenditures, but also as part of payments on loans and other attracted sources.

Execution of the budget by sources of financing the budget deficit (in terms of payments from the budget) is carried out by the chief administrators, administrators of sources of financing the budget deficit in accordance with the consolidated budget schedule in the manner established by the financial authority in accordance with the provisions of the Budget Code. Sanctioning the payment of monetary obligations subject to execution at the expense of budget appropriations by sources of financing the budget deficit is carried out in the manner established by the financial authority (Article 219.2. Budget execution by sources of financing the budget deficit).

Introduction

Regional budgets are the central element of territorial budgets. They are intended to provide financial support for the tasks assigned to the state authorities of the constituent entity of the Russian Federation. On this basis, through the regional budgets, the state is actively pursuing economic policy, balancing the levels of economic and social development of the territories. To overcome backwardness, regional programs financed from regional budgets are being developed.

The consequences of economic and social processes are most clearly reflected in the expenditure side of regional budgets. The determining direction of activity of regional authorities is the development and implementation of plans for economic and social development in their territory. The increase in costs is associated with an increase in the level of costs for the maintenance of housing and communal and cultural facilities.

The purpose of this work is to characterize the costs of the subject of the Russian Federation

Tasks of this work:

1. Give the concept of budget expenditures and expenditure obligations.

2. Find out in what cases the expenditure obligations of the subject of the Russian Federation are established

3. Give a classification of expenses of the subject of the Russian Federation.

Budget expenditures, expenditure obligations of a constituent entity of the Russian Federation

Budget expenditures, according to the Budget Code of the Russian Federation, are funds paid from the budget, with the exception of funds that are sources of financing the budget deficit

The formation of expenditures of the budgets of the budget system of the Russian Federation is carried out in accordance with the expenditure obligations stipulated by the legislation of the Russian Federation by the delineation of powers of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which is in accordance with the legislation of the Russian Federation, international and other treaties and agreements should take place in the next financial year at the expense of the relevant budgets.

Expenditure obligations - due to the law, other regulatory legal act, contract or agreement, the obligation of a public legal entity or a state institution acting on its behalf to provide funds from the relevant budget to an individual or legal entity, other public legal entity, subject of international law

The expenditure obligations of a constituent entity of the Russian Federation arise as a result of:

1. 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 behalf of a constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of the constituent entities of the Russian Federation;

2. 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 behalf of a constituent entity of the Russian Federation) of contracts (agreements) in the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of joint jurisdiction,

3. conclusion on behalf of the subject of the Russian Federation of contracts (agreements) by state institutions of the subject of the Russian Federation;

4. 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 in the forms and procedure provided for by this Code, including subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the provision of local self-government bodies with separate state powers of the constituent entities of the Russian Federation;

5. adoption of laws and (or) other normative legal acts of state authorities of the constituent entities of the Russian Federation in the exercise by state authorities of the constituent entities of the Russian Federation of the powers of the Russian Federation transferred to them.

The expenditure obligations of a constituent entity of the Russian Federation specified in paragraphs 1-4 are established by the state authorities of the constituent entity of the Russian Federation independently and are executed at the expense of their own income and sources of financing the budget deficit of the constituent entity of the Russian Federation.

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

The expenditure obligations of a constituent entity of the Russian Federation specified in paragraph 5 are established by laws and other regulatory legal acts of state authorities of a constituent entity of the Russian Federation in accordance with federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and are executed at the expense and within subventions from the federal budget provided to the budgets of the constituent entities of the Russian Federation, as well as at the expense and within the limits of subventions from the budget of the Federal Compulsory Medical Insurance Fund provided to the budgets of territorial compulsory medical insurance funds

In the event that a constituent entity of the Russian Federation exceeds the standards used in the methods for calculating the relevant subventions, financial support for additional expenses necessary for the full fulfillment of the specified expenditure obligations of the constituent entity of the Russian Federation is carried out at the expense of its own income and sources of financing the budget deficit of the constituent entity of the Russian Federation.

regional spending commitment

Budget expenditures - funds paid from the budget, with the exception of funds that are sources of financing the budget deficit (Article 6 of the RF BC)

Expenditure obligations are the 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 an individual or legal entity, other public legal entity, subject of international law (Article 6 of the RF BC)

Budget obligations - expenditure obligations subject to execution in the corresponding financial year (Article 6 of the RF BC)

The formation of expenditures of the budget system of the Russian Federation is carried out in accordance with the expenditure obligations stipulated by the legislation of the Russian Federation by the delineation of powers of federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which should take place in the corresponding financial year at the expense of the relevant budgets (Article 65 of the BC RF)

1. Public obligation - the obligation of a public legal entity (RF, constituent entity of the Russian Federation, municipality) 2. Content of a public obligation - provision of budget funds 3. Recipients of budget funds - individuals; legal entities; other public legal formations; subjects of international law 4. Grounds for the emergence of RO - law; other NPA; contract.

Article 10. Expenditure obligations for social protection and social support of veterans 1. The measures of social support established by Articles 14, 19 and 21 of this Federal Law and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with it are expenditure obligations of the Russian Federation. 2. Measures of social support established by laws and other regulatory legal acts of the constituent entities of the Russian Federation in accordance with Articles 20 and 22 of this Federal Law are expenditure obligations of the constituent entities of the Russian Federation.

4) provision at the expense of the federal budget with housing for veterans of the Great Patriotic War in need of better housing conditions, combat invalids in need of better housing conditions and registered before January 1, 2005, which is carried out in accordance with the provisions of Article 23. 2 of this Federal law. 8) payment in the amount of 50 percent of the occupied total area of ​​residential premises (in communal apartments - occupied living space), including by members of the families of war invalids living together with them. Social support measures for paying for housing are provided to persons living in houses, regardless of the type of housing stock; 9) payment in the amount of 50 percent of utilities (water supply, sewerage, removal of household and other waste, gas, electricity and heat - within the limits of consumption of these services established in accordance with the legislation of the Russian Federation);

1. Adoption of federal laws on the subjects of the jurisdiction of the Russian Federation and subjects of joint jurisdiction related to the Russian Federation 2. Adoption of legal acts of the President of the Russian Federation and the Government of the Russian Federation on subjects of the jurisdiction of the Russian Federation and subjects of joint jurisdiction attributed to the Russian Federation 3. Adoption of federal laws, legal acts of the President of the Russian Federation and the Government of the Russian Federation providing for the provision of subventions from the federal budget 4. Conclusion of agreements by the Russian Federation 5. Conclusion of agreements by state institutions on behalf of the Russian Federation Article 84 of the RF BC

1. Adoption of laws of a subject of the Russian Federation on subjects of jurisdiction of subjects of the Russian Federation and issues of joint jurisdiction related to subjects of the Russian Federation 2. Adoption of legal acts on subjects of jurisdiction of subjects of the Russian Federation and issues of joint jurisdiction attributed to subjects of the Russian Federation 3. Conclusion by a subject of the Russian Federation of agreements on subjects of jurisdiction of subjects of the Russian Federation and issues of joint jurisdiction related to the constituent entities of the Russian Federation 4. Adoption of laws and other legal acts providing for the provision of subventions from the budget of the constituent entity of the Russian Federation 5. Adoption of laws and other legal acts in the exercise by state authorities of the constituent entity of the Russian Federation of the powers of the Russian Federation transferred to them 6. Conclusion of contracts by state institutions on behalf of the subject RF Article 85 of the RF BC

The powers of state authorities of a constituent entity of the Russian Federation on subjects of jurisdiction of the constituent entities of the Russian Federation are exercised by these bodies independently at the expense of the budget of the constituent entity of the Russian Federation

1. The powers of state authorities of a constituent entity of the Russian Federation in matters of joint jurisdiction established by the Constitution of the Russian Federation, specified in clause 2, are exercised by these bodies independently at the expense of the budget of the constituent entity of the Russian Federation. 2. The powers of state authorities of a constituent entity of the Russian Federation in matters of joint jurisdiction, carried out by these bodies independently at the expense of the budget of a constituent entity of the Russian Federation, include the solution of the following issues: including issues of remuneration of employees of public authorities of a constituent entity of the Russian Federation and employees of state institutions of a constituent entity of the Russian Federation; 2) organizational and logistical support for holding elections to state authorities of a constituent entity of the Russian Federation, referendums of a constituent entity of the Russian Federation; 3) formation and maintenance of archival funds of the subject of the Russian Federation; 4) formation and use of reserve funds of the constituent entity of the Russian Federation to finance unforeseen expenses; ... 67) exercise of powers in the field of heat supply, provided for by the Federal Law "On Heat Supply".

1. Adoption of legal acts on issues of local importance (articles 14 - 15 - 16 of the Federal Law No. 131-FZ) Law No. 131-FZ) 3. Conclusion by the municipality of agreements on the listed issues Adoption of legal acts in the exercise by local governments of the state powers transferred to them Conclusion on behalf of the municipality of agreements by municipal state institutions Article 86 of the RF BC

1. Issues of local importance of a settlement include: 3) possession, use and disposal of property owned by the municipality of the settlement; 4) organization within the boundaries of the settlement of electricity, heat, gas and water supply to the population, water disposal, supply of the population with fuel; 5) road activities in relation to motor roads of local importance within the boundaries of settlements, as well as the exercise of other powers in the field of the use of motor roads and the implementation of road activities in accordance with the legislation of the Russian Federation; 6) providing low-income citizens living in a settlement and in need of better housing conditions with living quarters in accordance with housing legislation, organizing the construction and maintenance of municipal housing stock, creating conditions for housing construction; 7) creation of conditions for the provision of transport services to the population and the organization of transport services for the population within the boundaries of the settlement; 9) ensuring primary fire safety measures within the boundaries of settlements; 10) creation of conditions for providing residents of the settlement with communication services, public catering, trade and consumer services; 11) organization of library services for the population, acquisition and preservation of the library collections of the libraries of the settlement; 12) creation of conditions for organizing leisure activities and providing residents of the settlement with the services of cultural organizations; 34) providing support to socially oriented non-profit organizations within the powers established by Articles 31. 1 and 31. 3 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations".

1. Bodies of local self-government of a settlement shall have the right to: 1) establish museums of a settlement; 3) performance of notarial acts provided for by law, in the absence of a notary in the settlement; 4) participation in the implementation of guardianship and guardianship activities; 5) financing and co-financing of major repairs of residential buildings that were in municipal ownership before March 1, 2005; 6) creation of conditions for the implementation of activities related to the implementation of the rights of local national-cultural autonomies on the territory of the settlement; 7) rendering assistance to the national and cultural development of the peoples of the Russian Federation and the implementation of measures in the field of interethnic relations on the territory of the settlement; 8) participation in the organization and implementation of measures for the mobilization preparation of municipal enterprises and institutions located on the territory of the settlement; 8. 1) creation of a municipal fire department; 9) creation of conditions for the development of tourism. 2. Local self-government bodies of a settlement shall have the right to resolve issues, if this participation is provided for by federal laws, as well as to resolve other issues that are not within the competence of local self-government bodies of other municipalities, state authorities and are not excluded from their competence by federal laws of the subjects of the Russian Federation, at the expense of revenues of local budgets, with the exception of interbudgetary transfers provided from the budgets of the budgetary system of the Russian Federation, and tax revenues for additional deductions.

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 that create or increase property owned by the Russian Federation, constituent entities of the Russian Federation and others, as well as other budget expenses that are included in capital budget expenses in accordance with 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 on 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 incurred as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

7) budget credits 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 authorized executive bodies, 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 state authorities of the constituent entities 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 credits from the federal budget to the budgets of the subjects of the Russian Federation are provided subject to the absence of 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 the constituent entities of the Russian Federation for equity financing of investment programs for the development of public infrastructure of regional significance, to support the municipal development funds created by the 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.

Budget expenditures- funds provided from the budget for the implementation of the functions and tasks assigned to them by state authorities and local self-government.

The main purpose of budget expenditures is manifested in the use of budgetary funds by state authorities and local self-government in the course of their activities to manage economics, regulate the social sphere, stimulate scientific and technological progress, ensure defense capability and law and order in the state, etc.

The value and structure of budget expenditures is influenced by the volume of gross domestic product as the main source of state and municipal financial resources; features of the historical development of the state (for example, during periods of hostilities, it becomes necessary to increase the amount of budgetary resources allocated for military purposes); socio-economic tasks (for example, the judicial reform being carried out in the Russian Federation was accompanied by an increase in budget expenditures on the judiciary due to an increase in the number of judges, an expansion of the composition of judicial districts, an increase in the salaries of judges and employees of the court apparatus, etc.); functions performed by state authorities and local self-government.

The formation of budget expenditures is carried out in accordance with the expenditure obligations of public legal entities (the Russian Federation, constituent entities of the Russian Federation, municipalities).

Expenditure obligations of a public law entity- it is the obligation of a public legal entity or a budgetary institution acting on its behalf to provide a legal or natural person, other public legal entity with the funds of the relevant budget. The expenditure obligations of the Russian Federation are fixed by federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as agreements concluded by the Russian Federation (or on behalf of the Russian Federation). The expenditure obligations of the constituent entities of the Russian Federation are established in the laws and other regulatory legal acts of the constituent entities of the Russian Federation, as well as agreements concluded by the constituent entities of the Russian Federation (or on behalf of the constituent entities of the Russian Federation). Expenditure obligations of municipalities are fixed in municipal legal acts, as well as in contracts concluded by municipalities (or on behalf of municipalities).

When establishing expenditure obligations, normative regulation of the content and form of the corresponding budget expenditures is ensured. Expenditure obligations are a link between the right of a citizen, a business entity and a public legal entity to receive budget funds and the obligation of state authorities and local self-government to provide budget funds. Expenditure commitments are a tool for assessing the completeness and validity of budget expenditures.

Depending on the content of expenditure obligations, they include expenditure obligations for the provision of state and local government bodies, as well as state and municipal institutions of state and municipal services; providing interbudgetary transfers; implementation of budget investments; service of the state and municipal debt . A special position in the composition of expenditure obligations is occupied by public regulatory obligations that provide for the provision of budgetary funds to citizens as part of their social security.

In the structure of expenditure obligations performed at the expense of the federal budget and the budgets of the constituent entities of the Russian Federation, expenditure obligations for the provision of public services and for the provision of interbudgetary transfers predominate. The main volume of local budget funds is directed to the fulfillment of expenditure obligations for the provision of municipal services.

In order to fulfill expenditure obligations in full, it is planned to divide them into active and accepted ones. Existing spending commitments are unchanged during a certain financial period (current financial year, next financial year, planning period). Their execution does not provide for a reduction or increase in budget expenditures. Expenditure commitments that are expected to be incurred or increased in a particular financial period relate to spending commitments. Acceptance of new expenditure obligations is allowed provided that the existing expenditure obligations are secured.

The unconditional fulfillment of existing spending obligations is one of the tasks of the budget policy of the Russian Federation at the present stage. The Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated June 23, 2008 "On Budget Policy in 2009-2011" stated that decisions to increase or establish new spending obligations should be made only within the limits of the financial resources available for their implementation.

In accordance with the principle of independence of budgets, established in the Budget Code of the Russian Federation (Articles 28 and 31 of the Budget Code of the Russian Federation), state authorities of the Russian Federation, constituent entities of the Russian Federation and local governments independently determine the directions for spending the funds of the respective budgets. The variety of types of budget expenditures provides for the need to group them according to their functional and economic purpose, as well as departmental affiliation.

Functional composition of expenses reflects the distribution of budgetary funds in the main areas of activity of public authorities and local self-government in various spheres of society:

Implementation of law-making, judicial, managerial and law enforcement activities;

Implementation of the social rights of citizens established by the Constitution of the Russian Federation, including the right to education, health protection and medical care, social security, protection of motherhood and childhood, and housing;

Ensuring internal and external security of the state and international cooperation;

State regulation and stimulation of the economy, scientific and technological progress;

Formation of state (municipal) reserves and reserves;

Management of state (municipal) debt, etc.

The functional grouping of expenses allows revealing the role of the state in the management of the economy and the social sphere of society. This grouping is reflected in the classification of budget expenditures, which is part of the budget classification of the Russian Federation.

At the expense of the federal budget, the implementation of the powers of state authorities of the Russian Federation in the areas of jurisdiction of the Russian Federation and joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation is ensured. Funds from the budget of the constituent entities of the Russian Federation are used to finance the powers of state authorities of the constituent entities of the Russian Federation outside the jurisdiction of the Russian Federation and the powers of federal state authorities in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation. Local budgets ensure the implementation of the powers of local self-government bodies to resolve issues of local importance.

In other words, the principle of delimitation of subjects of jurisdiction and powers between the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation, established in Art. 5 of the Constitution of the Russian Federation, as well as the independence of local self-government, guaranteed in Art. 12 and 130 of the Constitution of the Russian Federation, underlie the delimitation of spending powers 1 between the levels of government in the Russian Federation. The main task of such distinctions is to secure rights and obligations for state authorities at various levels and local governments to use budgetary funds in an amount sufficient to implement the assigned functions and tasks. The volume of expenditure powers assigned to a public authority or local government must correspond to the volume of financial resources provided at its disposal.

The distribution of budget expenditures by levels of the budget system of the Russian Federation has developed as follows (Table 12.1).

Table 12.1 Distribution of the main types of expenditures by levels of the budget system of the Russian Federation in 2008

Source. Calculated on the basis of the Report on the execution of the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds as of January 1, 2009 and the Report on the execution of the consolidated budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds as of January 1, 2009.

Thus, funds from the budgets of all levels of the budget system of the Russian Federation are attracted in the main areas of expenditure.

From federal budget the following types of expenses are financed: activities of the President of the Russian Federation, federal legislative and executive authorities; the functioning of the federal judiciary; international activity (implementation of interstate agreements); national defense (maintenance of the Armed Forces of the Russian Federation); law enforcement activities and ensuring the security of the state (maintenance of institutions of the penitentiary system, activities of customs authorities, maintenance of prosecution authorities, activities of border service authorities, ensuring state security bodies); fundamental research and promotion of scientific and technological progress; exploration and use of outer space; state support for nuclear energy; state support for rail, air and sea transport; activities of federal institutions of education, healthcare, culture and art; social protection of certain categories of citizens (affected as a result of radiation accidents,
veterans, etc.), activities of the mass media of the Russian Federation; prevention and elimination of the consequences of emergency situations and natural disasters on a federal scale; service of the public debt of the Russian Federation; replenishment of state stocks and reserves; holding elections and referendums of the Russian Federation; provision of interbudgetary transfers to other budgets of the budgetary system of the Russian Federation.

The distribution of federal budget expenditures in the main areas of their functional grouping is presented in Table. 12.2.

T able 12.2 Structure of federal budget expenditures in 2008

Source. Calculated from Console Execution Reportbudget of the Russian Federation and the budgets of state non-budgetaryfunds as of January 1, 2009

Thus, the main volume of federal budget expenditures falls on interbudgetary transfers to other budgets of the budgetary system of the Russian Federation, as well as on ensuring the activities of federal government bodies. In 2009, the priority areas for spending federal budget funds did not change significantly. These are interbudgetary transfers to other budgets of the budgetary system of the Russian Federation, national issues, ensuring law enforcement and national security. In order to implement the measures envisaged by the Program of Anti-Crisis Measures of the Government of the Russian Federation, in 2009 it is planned to increase federal budget expenditures to support the financial market, labor market and economic sectors, as well as to provide for social security of the population.

Priority directions of federal budget expenditures are annually formulated in the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation and are reflected in the main directions of the budgetary and tax policy of the Russian Federation.

From budgets of subjects of the Russian Federation the following types of expenses are financed: activities of legislative and executive bodies of the constituent entities of the Russian Federation; the content of justices of the peace and the court of the constituent entities of the Russian Federation; organization of servicing the population by transport of suburban and intermunicipal communication; support for agricultural production, small and medium-sized businesses; the maintenance of state institutions of education, health care, culture and art by the subject of the Russian Federation; the activities of the media of the constituent entities of the Russian Federation; provision of youth policy; social support and social services for certain categories of citizens; prevention and elimination of the consequences of emergency situations and natural disasters of a regional scale; servicing the public debt of the constituent entities of the Russian Federation; holding elections and referendums of subjects of the Russian Federation; provision of interbudgetary transfers to the budgets of municipalities.

The distribution of expenditures of the budgets of the constituent entities of the Russian Federation is presented in Table. 12.3.

T able 12.3 Structure of expenditures of the budgets of the subjects of the Russian Federation in 2008

Source. Calculated on the basis of the Report on the execution of the consolidated budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds as of January 1, 2009.

Thus, a priority place in the structure of expenditures of the budgets of the constituent entities of the Russian Federation belongs to the expenditures for the provision of interbudgetary transfers to the budgets of municipalities, as well as state support for certain sectors of the region's economy.

Composition of local budget expenditures close to the areas of activity that ensure the satisfaction of the needs of citizens associated with their residence on the territory of this municipality. At the expense of local budgets, the following is financed: the activities of local self-government bodies; the functioning of municipal bodies for the protection of public order; maintenance of the municipal housing stock, improvement and gardening of the territory of municipalities and other measures in the field of housing and communal services; municipal road construction and maintenance of local roads; organization of transport services for the population within municipalities; activities of municipal institutions of education, health care, culture, physical culture and sports; activities of the mass media of municipalities; prevention and liquidation of consequences of emergencies and natural disasters of a local scale; organization of environmental protection on the territory of municipalities; service of municipal debt; holding municipal elections and local referendums.

The structure of expenditures of local budgets is given in Table. 12.4.

Table 12.4 Structure of local budget expenditures in 2008

Source. Calculated on the basis of the Consolidated Execution Reportprivate budgets of subjects of the Russian Federation and budgets of territorial statesnon-budgetary funds as of January 1, 2009

Thus, the main budgetary resources of local governments are focused on financing housing and communal services, preschool and general education.

In the expenditure part of the budgets of all levels of the budgetary system of the Russian Federation, the formation of reserve funds of the executive bodies of state power and local administrations can be provided.

Reserve funds of executive bodies of state power and local administrations represent a separate part of the budgetary funds at the disposal of the executive bodies of state power and local administrations and intended to finance unforeseen expenses. The formation of reserve funds of legislative (representative) bodies is prohibited.

Traditionally, the formation of reserve funds is associated with the need to finance the costs of rescue, recovery and other types of work caused by emergencies and natural disasters. Meanwhile, the content of unforeseen expenses is not limited to their emergency nature, it is planned to finance various activities that are not provided for the current financial year. In other words, at the expense of the reserve funds of the executive bodies of state power and local administrations, the financing of expenses not provided for by the Federal Law (decision) on the budget and determined by decisions of the executive bodies and local administrations is provided.

The Federal Budget forms the Reserve Fund of the President of the Russian Federation and the Reserve Fund of the Government of the Russian Federation, the Reserve Fund of the Government of the Russian Federation for the Prevention and Elimination of Emergency Situations and the Consequences of Natural Disasters. The total amount of reserve funds of the executive bodies of state power and local administrations cannot exceed 3% of the approved expenditures of the corresponding budget. The Reserve Fund of the President of the Russian Federation is approved in the amount of no more than 1% of federal budget expenditures. The specific amount of funds is set annually upon approval of the law (decision) on the budget 2 .

Following the principles of targeting and targeted nature of budgetary funds, subordination of budget expenditures, the functional grouping of expenditures is supplemented by their departmental distribution. The departmental structure of expenditures provides for the distribution of budgetary funds among state bodies, local governments, the most significant institutions of the social sphere 3 at whose disposal they are provided, with subsequent grouping of expenditures depending on their functional purpose.

Thus, the departmental structure of expenditures makes it possible to disclose the composition of state bodies, local governments, individual state and municipal institutions that carry out expenditures of one functional purpose, as well as the functional composition of expenditures carried out by a state body, local government, state and municipal institution. State bodies, local self-government bodies, state and municipal institutions, indicated in the departmental structure of expenditures, have the powers of the main managers of the funds of the corresponding budget.

Budget expenditures in their functional and departmental structure are approved by the federal law (decision) on the budget and the law (decision) on budget execution.

When drawing up and approving the budget for the medium term (the next financial year and planning period), conditionally approved expenses are distinguished in the departmental structure of expenses, i.e. expenses that are not allocated to functional areas. They are established exclusively for the upcoming (planned) financial period and at the same time perform the function of a conditional reserve of budgetary funds for the fulfillment of accepted expenditure obligations. The level of conditionally approved spending reflects the possibility of making new or increasing existing spending commitments in the coming financial period. The amount of conditionally approved expenditures cannot exceed 2.5% of the total budget expenditures for the first year of the planning period and 5% for the second year of the planning period.

Economic grouping of budget expenditures involves the distribution of budgetary funds depending on the goals and conditions for their allocation. Its use provides opportunities for including budget expenditures in the calculations of gross domestic product and gross regional product, for analyzing the impact of budget expenditures on the structure of public consumption and accumulation. The economic grouping of expenses is the base for assessing the intended use of budgetary funds.

The economic grouping of expenditures is reflected in the classification of general government operations, which is part of the budget classification of the Russian Federation.

Within this grouping, the following types of expenses are distinguished: for wages and accruals for wages of employees of budgetary institutions, the monetary maintenance of state and municipal employees; to pay for works and services rendered to budgetary institutions; for the payment of social benefits (compensations, subsidies) to certain categories of citizens; for gratuitous transfers to commercial and non-commercial organizations, as well as to other budgets of the budgetary system of the Russian Federation and subjects of international law; to service the state and municipal debt; for the construction, acquisition of fixed assets in state and municipal ownership, as well as reconstruction, technical re-equipment of fixed assets that are in state and municipal ownership. They are carried out in various forms, presented in table. 12.5. Budget expenditures in their economic structure are not approved in the Federal Law (decision) on the budget.

Table 12.5 Main forms of budget expenditures

* Expenses for state (municipal) support of non-commercialorganizations that are not budgetary or autonomous, theare in forms similar to public (municipal)finger) support of commercial organizations.
* * Definition of a subvention as a form of spending on public(municipal) support of public legal entities conditionally.The subvention is provided for the fulfillment of expenditure obligations, due torelated to the implementation by public authorities and local self-governmentmanagement of delegated powers, while subsidy and interbudgetnaya subsidy ensure the fulfillment of expenditure obligations, takingin the course of implementation by state authorities and localself-government own powers.

Improving the forms of budget expenditures is one of the directions of modern budget policy in the Russian Federation. Changes in the budgetary financing of commercial organizations provide for the expansion of the competitive basis for the distribution of budgetary resources, increasing the responsibility of business entities for the efficiency and effectiveness of the use of funds. The conditions of budgetary subsidies for commercial organizations suggest the possibility

reduction of subsidies to organizations whose performance indicators for the use of budget funds have not reached the specified values.

Transformations in the financial support of state and municipal institutions are associated with the use of state and municipal assignments and the transition to the mechanism of per capita financing. State p
municipal tasks are an instrument of legal regulation of the requirements for the volume, quality, conditions and procedure for the provision of state and municipal services. The provision of budgetary funds to state and municipal institutions is carried out taking into account the assessment of the fulfillment of the state and municipal task. The transition to normative per capita financing provides for reimbursement to the institution of the costs of providing state and municipal services based on their normative assessment per consumer. The amount of budgetary funds allocated for the provision of state and municipal services is determined based on the established norm of per capita financing and the number of consumers of state and municipal services in accordance with the state and municipal task.

The process of reforming the system of social payments is associated with the use of targeted forms of social support for the population, as well as the use of additional cash payments for special working conditions of certain categories of employees (in particular, military personnel and persons equated to them).

1 Expenditure powers - the rights and obligations of state authorities and local self-government to carry out expenditure of budget funds within the limits of their competence.
2 In 2008, the volume of reserve funds of the President of the Russian Federation and the Government of the Russian Federation did not exceed 0.08% of federal budget expenditures;
3 For example, the departmental structure of federal budget expenditures provides for the distribution of funds not only between state bodies of the Russian Federation, but also between individual federal state institutions - FGU "State Academic Bolshoi Theater of Russia", FGU "State Hermitage", FGU VPO "Moscow State University. M.V. Lomonosov" and others.

(Materials are given on the basis of: A.G. Gryaznova. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and Statistics, 2012)