"Advisor of the public sector accountant", 2010, N 11

The legislative definition of the concept of budget estimates was first enshrined in the Budget Code of the Russian Federation only on January 1, 2008. At the same time, Order of the Ministry of Finance of Russia dated November 20, 2007 N 112n "On general requirements for the procedure for compiling, approving and maintaining budget estimates of budgetary institutions" (hereinafter - Order N 112n). In connection with the reform of the public sector, the Ministry of Finance of Russia made changes to Order No. 112n. And now the budget estimates will be formed only by state-owned institutions, and for budgetary institutions, the estimate will be replaced by the Plan of financial and economic activity.

Normative base

Federal Law No. 83-FZ of 08.05.2010 on improving the legal status of state (municipal) institutions from January 1, 2011 changes the legal status of existing budgetary institutions and introduces a new type of state (municipal) institutions - state institutions.

According to the amendments made by Law N 83-FZ (Article 13) to the Budget Code of the Russian Federation, state institutions since January 1, 2011 will be financed on the basis of the budget estimate.

In order to implement Art. 13 of Law N 83-FZ, the Ministry of Finance of Russia, by its Order of 30.07.2010 N 84n, amended the said Order N 112n. Thus, General requirements have been established for the procedure for compiling, approving and maintaining budget estimates for state institutions, which will come into force from the beginning of next year (hereinafter referred to as the General Requirements).

Next, we will talk about the General requirements for public institutions. However, it should be borne in mind that, according to clause 2 of Order No. 84n, such requirements will also apply to those budgetary institutions that, during the transition period (from January 1, 2011 to July 1, 2012), will not receive budget subsidies, but will financed on the basis of the budget estimate. Let us recall that for federal budgetary institutions, the decision on the procedure for funding during the transition period is made by the relevant chief administrator of federal budget funds. As for the budgetary institutions of the constituent entities of the Russian Federation and municipal budgetary institutions, the form of their financial support during the transition period is established, respectively, by the law of the constituent entity of the Russian Federation, the regulatory legal act of the authorized body of local self-government (parts 15 and 16 of article 33 of Law N 83-FZ).

Let's talk in more detail about the budget estimate and the changes made to the General Requirements by Order N 84n.

budget estimate

So, according to Art. 6 BC RF budget estimate- this is a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a state institution, that is, the scope of the rights of a state institution in monetary terms to accept budgetary obligations and (or) their execution in the current financial year (current financial year and planning period).

In turn, budgetary obligations are expenditure obligations, that is, the obligations of a public legal entity (the Russian Federation, a constituent entity of the Russian Federation, a municipality) or a state institution acting on its behalf to provide an individual or legal entity with , other public legal entity, subject of international law means from the respective subject. These obligations are due in the relevant financial year.

Thus, the budget estimate is the most important financial document of a state institution, which represents a certain structure of expenses carried out by a state institution. The budget estimate may be changed, supplemented and specified.

The budget estimate of a state-owned institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of this institution (Article 221 of the RF BC). However necessary so that the procedure established by the chief administrator must necessarily comply with the General requirements established by the Ministry of Finance of Russia, that is, from January 1, 2011, the requirements established by Order No. 112n as amended by Order No. 84n.

According to the addition made to Art. 221 of the RF BC Law N 83-FZ, if a public institution is a state authority (state body), a management body of a state non-budgetary fund, a local government body exercising the budgetary powers of the main manager of budgetary funds, then the budget estimate is approved directly by the head of this body .

The procedure for compiling, approving and maintaining budget estimates

Guided by the General Requirements, the main managers must develop and approve for subordinate state institutions their own procedure for compiling, approving and maintaining estimates (hereinafter referred to as the Procedure), which will take into account the specifics of the activities of this department.

At present, each main manager of budgetary funds has developed and approved such a procedure. for example, for institutions subordinate to the Federal Agency for Health and Social Development, the Procedure approved by Order of the agency dated December 25, 2007 N 2847 applies.

Guided by Law N 83-FZ and Order N 84n, the main managers can choose any option: how to amend the existing normative act concerning the procedure for compiling, approving and maintaining budget estimates, and issuing a new normative act. The main thing is that the Procedure complies with the current legislative and other regulatory legal acts.

So, it should be borne in mind that, according to the addition made by Order No. 84n, the General Requirements establish requirements for the preparation, approval and maintenance of budget estimates not only for a state (municipal) public institution, but also for its separate (structural) subdivision without the rights of a legal entity, exercising the authority to maintain budget accounting.

Thus, if a public institution has separate (structural) subdivisions exercising the authority to maintain budget records (they must be listed in the charter of the institution), they are also should make a budget. In the future, the head of the institution will combine the estimates of such units and draw up a single estimate for the institution.

In order to implement this norm, the head of a public institution may approve the Procedure for compiling, approving and maintaining budget estimates for his separate subdivisions, of course, being guided by the Procedure approved by him by the main manager of budget funds.

The head of the institution may not approve a separate Procedure, and then the separate (structural) divisions of the institution will be guided directly by the Procedure approved by the chief manager of the institution.

The procedure for compiling, approving and maintaining estimates should be established in the form of a single document.

Drafting a budget

Note that neither the Budget Code nor other regulatory documents establish the sequence of actions necessary for the preparation, approval and maintenance of estimates. Unfortunately, the necessary amendments to the regulatory documents have not yet been made.

Meanwhile, the preparation and approval of budget estimates is preceded by very important work on planning expenditures in the coming period. This is evidenced by Art. 158 of the RF BC, which, in particular, stipulates that one of the budgetary powers of the chief administrator (manager) is planning the corresponding budget expenditures and drawing up a justification for budget allocations.

However, it is obvious that the main manager (manager) of budgetary funds can plan expenditures (of his own and subordinate managers and institutions) only based on the data provided to him by the respective subordinate managers and institutions.

Therefore, at the stage of drafting the corresponding budget, the participants in the budget process determine their spending needs for the coming period in the context of current and accepted budget obligations. They must substantiate these expenses, that is, provide calculations or explain in another way, reflect in the draft budget estimate and submit this project to their main manager (manager).

That's it the need to prepare a draft budget estimate and was not fixed either in the Budget Code of the Russian Federation or in any other regulatory document. And only according to the changes made by Order No. 84n to the General Requirements, this gap was eliminated.

It has been established that in order to form the estimate of the institution for the next financial year, at the stage of drafting the budget for the next financial year (for the next financial year and planning period), the institution draws up a draft estimate for the next financial year. Furthermore, the recommended sample of the draft estimate is given(Appendix No. 2 to the General Requirements).

It was also established that it is necessary to form a draft budget estimate for the next financial year in accordance with the Procedure for compiling, approving and maintaining estimates established by the main manager of budget funds. If the law (decision) on the budget is approved for the next financial year and planning period, then the main manager of budget funds, when establishing the Procedure for compiling, approving and maintaining estimates, has the right to provide for the formation of draft estimates for the next financial year and years of the planning period.

Given this, the main managers of budgetary funds should clearly set out in the Procedure and the algorithm for the formation of draft budget estimates, including the timing of the formation and submission of draft estimates. Previously, the chief administrators, as a rule, did not indicate this, since they did not have legal grounds. Now such grounds have appeared, in connection with which the chief administrators will need to make the necessary amendments to their documents.

In addition, the main managers will now have the legally fixed right to demand draft estimates from their subordinate managers and institutions.

The information received from the draft budget estimates of his subordinate managers and institutions, the chief manager summarizes and transfers to the financial authority as a justification for budget allocations, taking into account his own needs.

Recall that from January 1, 2009, planning of budget allocations for the provision of state (municipal) services to individuals and legal entities is carried out taking into account the state (municipal) task for the next financial year (the next financial year and planning period), as well as its implementation in the reporting financial year and the current financial year.

After the budget is adopted, the execution of the budget follows, the organization of the execution of which is entrusted to the relevant financial body. In pursuance of the expenditure budget, the financial authority draws up and maintains a separate document - Consolidated budget line.

The procedure for compiling and maintaining the Consolidated budget list, as well as the procedure for compiling and maintaining budget lists of the main managers, is approved by the financial body itself. for example, at the federal level, the specified Procedure was approved by Order of the Ministry of Finance of Russia dated December 17, 2008 N 143n.

The head of the financial authority approves the Consolidated Budget List, the indicators of which must comply with the law (decision) on the budget.

Meanwhile, changes can be made to the Consolidated Budget List in accordance with the decisions of the head of the financial body (head of the state extra-budgetary fund management body) without amending the law (decision) on the budget. A list of such cases is given in Art. 217 BK RF. Law N 83-FZ supplemented this list: changes to the consolidated budget list can also be made in the event of a change in the type of state (municipal) institutions.

Simultaneously with the approval of the Consolidated Budget List, the head of the financial authority approves the limits of budget obligations (hereinafter - LBO) for the current financial year and planning period to the main managers in the context of the departmental structure and operations of the public administration sector.

The approved indicators of the Consolidated Budget Schedule for expenditures are brought to the attention of the main administrators of budget funds before the start of the next financial year.

The main administrators, in turn, inform the administrators and recipients of budgetary funds of the indicators of the Consolidated Budget List, budgetary appropriations and LBO for the next financial year, also before the start of the next financial year.

At the federal level, these indicators are reported through the Federal Treasury.

From the moment the budget appropriations and LBO are brought to the institution, the next important stage begins - the preparation and approval of the budget estimate.

Thus, all activities related to the budget estimate can be conditionally divided into three stages:

• drafting a budget;
• preparation and approval of budget estimates;
• maintaining a budget.

Drawing up a budget estimate

Article 162 of the RF BC refers to the budgetary powers of the recipient of budgetary funds (and hence the state institution) not only the execution of the budget estimate, but also its preparation. Thus, a public institution itself draws up an estimate for itself, based on the calculated indicators characterizing the activities of the institution, developed and established (agreed) by the main manager (manager) of budget funds for the corresponding financial year and based on the adjusted volumes of LBO.

Make an estimate- this means establishing the volume and distributing directions for spending budget funds according to the limits of budget obligations for budget expenditures for the adoption and (or) execution of budget obligations to ensure the functions of the institution for one financial year.

The budget indicators are formed according to the codes of the Classification of expenditures of budgets of the budget classification of the Russian Federation with the details of the codes of articles (sub-items) of the Classification of operations of the public administration sector.

The main managers, managers of budget funds, institutions have the right to further detail the estimates of the estimates by codes of analytical indicators.

Previously, the General Requirements did not establish the form of the budget estimate. The main managers could independently develop it, taking into account the characteristics of their activities. At the same time, the General Requirements contained a list of mandatory details that should be contained in the form of a budget estimate.

According to the changes made to the General Requirements by Order N 84n, in Appendix N 1 to the General Requirements now the recommended sample form of the estimate is given.

The form of the budget estimate, as well as the form of its draft, contains almost the same details with the only difference that the form of the draft estimate contains additional indicators that justify the need to allocate funds to the institution. for example, the obligations of the institution are indicated: current and accepted.

When establishing the procedure for compiling, approving and maintaining estimates, the main manager of budget funds has the right to supplement the estimate form with additional details, sections, and also determine the rules for filling it out. If the main manager of the budget funds in the Procedure for compiling, approving and maintaining estimates provides for the procedure for agreeing on the estimate of the institution, then the agreement is drawn up on the estimate with the stamp of approval. This vulture includes the word "Agreed", the name of the position of the official (including the name of the institution) who approved the estimate of the institution, personal signature, transcript of the signature and the date of approval.

The form of the budget estimate is approved by the chief manager. To the estimate submitted for approval must be attached substantiation (calculations) of planned estimated indicators used in the formation of estimates. Moreover, these justifications are an integral part of the estimate. Such an addition was made by Order N 84n.

This is very important, since it is with the help of these documents that the chief administrator determines the need for expenses of the institution.

If the institution is reorganized, then its estimate is drawn up in the manner established by the main manager of the budget funds, under whose jurisdiction the reorganized institution has passed, for the period of the current financial year and in the amount of the limits of budget obligations brought to the institution in the prescribed manner.

Approval of the budget estimate

The estimate of the main manager is approved by the head of this main manager of budget funds.

The estimate of an institution that is not the main manager of budget funds is approved by the head of the main manager of budget funds. But the chief manager may provide for a different procedure for approval.

The head of the chief manager of budget funds shall have the right, in accordance with the procedure established by him, to provide the head of the manager of budget funds the right to approve estimates of institutions under his control. The head of the main manager of budget funds has the right to approve the set of estimates of institutions submitted to him by the manager of budget funds.

The head of the main manager (manager) of budget funds also has the right to provide the head of the institution in the manner prescribed by him. The head of the main manager (manager) of budget funds has the right to approve the set of estimates of institutions submitted (formed) by the manager of budget funds.

The head of the main manager (manager) of budget funds, in the event of bringing the state (municipal) assignment to a subordinate institution, provides the head of the institution in accordance with the procedure established by him the right to approve the budget of the institution. At the same time, the head of the main manager, manager of budget funds has the right to approve the set of estimates of institutions submitted (formed) by the manager of budget funds.

If violations of the budget legislation of the Russian Federation, committed by the relevant institution in the execution of the estimate, are revealed, then the head of the main manager (manager) of budget funds has the right, in the manner prescribed by him limit the granted right to approve the estimate of the institution the head of the manager of budget funds (institution).

As for the estimate of a separate (structural) division of an institution, it is approved by the head of the institution in which this division was created (clause 8 of the General Requirements as amended by Order N 84n).

Maintaining a budget

Maintaining a budget estimate means making changes to it within the limits of the corresponding limits of budget obligations brought to the institution in the prescribed manner.

According to the addition made by Order No. 84n, changes in the indicators of the estimate are compiled by the institution according to the recommended model given in Appendix No. 3 to the General Requirements. The form of this document is almost similar to the form of the budget estimate. But be sure to indicate the number of changes, so as not to confuse the indicators of the budget estimate.

Changes to the estimate are made by approving changes in indicators - the amounts of an increase, reflected with a plus sign, and (or) a decrease in the volume of estimated appointments, reflected with a minus sign.

So, estimates may change:

• the volume of estimated appointments - in the event of a change in the LBO brought to the institution. for example, due to objective reasons and assigned budgetary powers, the main manager (manager) redistributed the LBO (within the limits of the appropriations approved to him and the LBO) between subordinate institutions;
• distribution of estimated appointments according to the classification codes of expenditures of the budgets of the budget classification of the Russian Federation (except for the codes of KOSGU), requiring changes in the indicators of the budget list of the main manager of budget funds and LBO;
• distribution of estimated appointments according to KOSGU codes that do not require changes in the indicators of the budget list of the main manager of budget funds and the approved volume of LBO;
• distribution of estimated appointments according to KOSGU codes requiring a change in the approved volume of LBO;
• distribution of estimated appointments according to additional codes of analytical indicators, detailed by the main manager, which do not require changes in the indicators of the budget list of the main manager of budget funds and the approved volume of LBO.

Changes to the estimate, requiring changes in the indicators of the budget list of the main manager of budget funds and LBO, are approved after changes are made to the budget list of the main manager of budget funds and limits of budget obligations in the prescribed manner.

Article 217 of the RF BC defines in what cases indicators of the Consolidated budget list can be changed in accordance with the decisions of the head of the financial body without amending the law (decision) on the budget. This is:

• insufficiency of budget allocations for the fulfillment of public regulatory obligations. At the same time, the total amount of these appropriations cannot exceed 5% of the total volume of budget appropriations approved by the law (decision) on the budget for their implementation in the current financial year;
• change in the composition or powers (functions) of the main managers of budgetary funds (budgetary institutions subordinate to them);
• the entry into force of laws providing for the exercise of the powers of state authorities of the constituent entities of the Russian Federation (local self-government bodies) at the expense of subventions from other budgets of the budget system of the Russian Federation;
• enforcement of judicial acts providing for foreclosure on funds from the budgets of the budget system of the Russian Federation;
• use of funds from reserve funds and otherwise reserved as part of approved budget allocations;
• distribution of budget appropriations among recipients of budget funds on a competitive basis;
• other grounds related to the specifics of the execution of the budgets of the budgetary system of the Russian Federation, the redistribution of budgetary appropriations between the main managers of budgetary funds, established by the law (decision) on the budget;
• redistribution of budget appropriations between the current financial year and the planning period;
• increase in budget allocations for individual sections, subsections, targeted articles and types of budget expenditures due to savings on the use of budget allocations for the provision of state (municipal) services in the current financial year. At the same time, the increase in budget allocations for the corresponding type of expenditure should not exceed 10%;
• carrying out restructuring of the state (municipal) debt in accordance with the Budget Code of the Russian Federation.

It is obvious that any change in budget allocations and LBO will entail a change in the indicators of the budget estimate of a particular budgetary institution.

Changes to the estimate are approved in the same order in which the budget estimate is approved, and by the same person who approved it. So, if it was approved by the head of the main manager of budget funds, then he must approve the changes in the estimates. If the head of the main manager has granted the right to approve the estimate to the head of the manager or the head of the institution, then these same officials must approve changes in the estimates.

E.A. Alexandrova

adviser to the state

civil service of the Russian Federation 2nd class

Financing of budgetary institutions from all types of budgets is carried out on the basis of income and expenses (clause 1, article 161 of the RF BC). In addition, a budgetary institution uses budgetary funds in accordance with the approved income and expenditure estimates (clause 5, article 161 of the RF BC).

The cost estimate of a budgetary institution is a financial and planning act that all budgetary institutions have. In the system of budget expenditures, the estimate of a budgetary institution performs the functions of: a) an act to which

allocation of funds from the budgets of all levels of the budget system is “tied”; b) a financial and planning act, on the basis of which a budgetary institution spends financial resources received from the budget. Based on the fact that the estimate is a financial and planning act (a kind of financial and legal act), it has legal significance.

The legal significance of the estimate lies in the fact that it defines the rights and obligations of the head of a budgetary institution for the intended use of funds allocated from the relevant budget, as well as the obligations of financial authorities to control the targeted use of budgetary funds.

All estimates are divided according to the circle of institutions they cover into individual and consolidated.

An individual estimate is compiled by each budgetary institution and contains only its income and expenses. At the same time, the estimate should reflect all income of a budgetary institution received both from the budget and state non-budgetary funds, and from entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property, fixed for a budgetary institution on the right of operational management, and other activities (clause 3, article 161 of the RF BC).

Individual estimates are combined by the main managers of budgetary funds for the corresponding budget into consolidated ones and submitted to the body responsible for monitoring the execution of the corresponding budget (clause 9, article 158 of the RF BC).

The preparation and execution of estimates of institutions that are on a particular budget is an integral part of the budget process, which has received the name "estimate process" in science. The budgeting of income and expenses of a budgetary institution is carried out by each budgetary institution after the budget has been approved and its execution has begun. In other words, the preparation and execution of estimates of budgetary institutions is carried out at the stage of budget execution.

The estimate of income and expenses is compiled by a budgetary institution according to a standard form. The last standard form of the estimate was approved by the Ministry of Finance of Russia in 1999. It consists of two parts. In the first part of the estimate, income and receipts of a budgetary institution are indicated, and in the second - current expenses. All income taken into account in the estimate of a budgetary institution is its extrabudgetary funds. Among them: income from business. activities and paid services of a budgetary institution; targeted income and gratuitous transfers, etc. For example, in accordance with the Law of the Russian Federation “On Education”, entrepreneurial activities include: leasing the property of an educational institution, trading in purchased goods, equipment, purchasing shares, bonds, other securities, etc.

Naturally, all these incomes of an educational institution should be reflected in the income side of the estimate of the school, boarding school, etc.

The expenditure part of the estimate of a budgetary institution is built in accordance with the economic classification of budget expenditures. It includes current and capital expenditures of a budgetary institution. The main current cost items of the estimate are:

a) wages of civil servants;

b) accruals for wages, i.e. payment of the unified social tax;

c) purchase of supplies and consumables;

d) travel and business trips;

e) payment for transport services;

f) payment for communication services;

g) payment of utility services;

h) transfers to the population, etc.

The capital expenditure items of the estimate include:

a) purchase of equipment and durables;

b) capital construction;

c) overhaul.

The direct work of a budgetary institution in drawing up an estimate of income and expenses begins when it receives a notification of budgetary appropriations from the body executing the budget. The latter contains the figures that the budgetary institution is guided by when drawing up estimates.

Calculations must be attached to the estimate. Forms of calculations for the estimate were approved by the Ministry of Finance of the Russian Federation in 1999. Calculations for the estimate require the justification of each figure indicated in the cost estimate. For example, calculations of labor costs are made on the basis of the number of rates of certain positions and the average wage rate for this position. In addition, in the course of budgeting, a budgetary institution should also be guided by the norms of financial costs for the provision of state and municipal services and the norms of expenses for individual budget items. Cost standards are the amounts of costs per unit of account established by the competent authorities (for example, the rate of consumption of bread per person in a hospital, the rate of clothing consumption per child in an orphanage, etc.).

Cost rates are determined for various objects by decrees of the Government of the Russian Federation, and in some cases by budgetary institutions themselves in agreement with higher authorities. For example, in accordance with the Decree of the Government of the Russian Federation “On urgent measures for the social protection of orphans and children left without parental care” dated June 20, 1992, food standards, provision of clothing, footwear, soft inventory and necessary equipment are determined.

The norms of expenses are divided into mandatory and optional (calculated), material and monetary.

Mandatory spending rates are those that cannot be changed. These include expenses for business trips, food, clothing, etc. Optional (estimated) norms are those that are determined individually for each budgetary institution based on its specifics. These include the cost of lighting, heating, etc.

Material norms of expenditure are those that determine the amount of material resources per unit of expenditure. For example, the number of shoes required per year for one child in an orphanage is determined, etc. Monetary norms represent the cost form of expression of material norms. They are formed by multiplying the costs in kind by the average price of these wastes. It is the monetary norms that are directly taken into account by budgetary institutions in the preparation of estimates.

A budgetary institution is obliged to draw up and submit an estimate of income and expenses for approval by a higher manager of budgetary funds within 10 days from the date of receipt of a notification of budgetary appropriations. The cost estimate of a budgetary institution is drawn up in the prescribed form and signed by the head and chief accountant of the institution. The manager of budgetary funds must approve the estimate within 5 days from the date of its submission. The approved estimate of income and expenses of a budgetary institution is transferred to the body executing the budget, i.e. to the Federal Treasury or to the financial authority of the corresponding subject of the Russian Federation (see Art. 221 of the RF BC).

A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses. At the same time, the types of expenses contained in the estimate of a budgetary institution correspond to the directions of expenditures of a budgetary institution contained in Art. 70 BK RF. According to this article, budgetary institutions spend budgetary funds exclusively on:

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

transfer of insurance premiums to state off-budget funds;

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

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

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

Payment for goods, works, services in accordance with approved estimates without the conclusion of state or municipal contracts.

Spending of budgetary funds by budgetary institutions for other purposes is not allowed.

A budgetary institution can redistribute expenses within the budget, i.e. may increase one type of cost estimate at the expense of another. However, the rights of a budgetary institution to redistribute expenses when executing estimates are determined by the Federal Treasury of the Russian Federation or by another body executing the budget, together with the main managers of budgetary funds (clause 6, article 161 of the RF BC). At the same time, a budgetary institution, when executing the estimates of income and expenses, independently in spending funds received from extrabudgetary sources, i.e. funds received from entrepreneurial activities, from gratuitous receipts, etc.

estimate- a documented accounting plan for the receipt and expenditure of funds used to finance the economic activities of enterprises.

From article 221. Budget estimate (as amended by the Federal Law of 04.26.2007 N 63-FZ):

• 1. The budget estimate of a budgetary institution is drawn up, approved and maintained in accordance with the procedure determined by the chief manager of budgetary funds in charge of the budgetary institution, in accordance with the general requirements established by the Ministry of Finance of the Russian Federation. The budget estimate of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

• 2. The approved indicators of the budget estimate of a budgetary institution must correspond to the limits of budgetary obligations brought to it for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a budgetary institution. The budget estimate of a budgetary institution may additionally approve other indicators provided for by the procedure for compiling and maintaining the budget estimate of a budgetary institution. The indicators of the budget estimate of a budgetary institution, the head of which has the right to approve it in accordance with the procedure for approving the budget estimate of a budgetary institution, can be detailed by the codes of articles (sub-articles) of the corresponding groups (articles) of the classification of operations of the public administration sector within the adjusted limits of budget obligations.

Notes

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Government institutions use standardized forms to distribute their own expenses and adjusted limits - this is a budget estimate in the form 0501012. The unified form is valid only for federal state employees. The form is fixed by order of the Ministry of Finance of the Russian Federation of February 14, 2018 No. 26n. The regulation contains key guidelines for completing the form. One of which is to place the budget estimate in the Electronic Budget system.

In relation to regional and municipal organizations, the form and rules for filling out are established by the GRBS (the main distributors of budgetary funds).

The rules for maintaining the BS were adjusted back in 2019. Budget employees are required to generate documentation in a new form and according to new regulations.

Do not confuse the concepts of budget estimates or. PFHD are autonomous and budgetary state institutions, but the estimate is provided for state-owned organizations and for local governments. Both federal documents are placed in the Electronic Budget.

Structure and rules of filling

Based on the notifications of the adjusted amounts of funding received from the main managers of funds, we draw up a sample of filling out the budget estimate for 2020. We take into account in accordance with the intended purpose. We distribute funding by BC codes, taking into account the following sections:

• in section No. 1 indicate only the final indicators of the estimate, that is, summary data for all sections;
• section No. 2 - we decipher the LBO for the costs of performing the functions of state institutions, disclose information on the main types of costs of a state institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.;
• section No. 3 - LBO on the costs of providing certain types of public financing, including information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing public debt, execution of judicial acts, state guarantees, and reserve expenses;
• section No. 4 - disclose information about the PBO on the expenses of the recipient of funds for the purchase of goods (works, services) in favor of third parties;
• section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, indicate background information;
• section No. 6 - foreign exchange rate against the ruble, only reference information is indicated. Recall that all transactions made in foreign currency must be converted into rubles at the appropriate rate.

If the founder has established additional detail for the institution, then fill in the column for the code of the analytical indicator in the budget estimate for 2020 according to the established requirements.

When allocating expenses, consider the instructions of the Ministry of Finance of Russia No. 132n regarding the definition, codes of types of expenses and. At the request of higher managers, it is permissible to add additional detail to the document according to KOSGU (Order No. 209n). Be sure to prepare justifications for each expense item. Reflect the indicators in the Electronic Budget system.

Compilation features

The document is approved by the head of the state institution, unless a different approval procedure is regulated by the higher GRBS. For example, the sample and procedure for drawing up the approval and maintenance of budget estimates for 2020 for federal state employees is enshrined in Order No. 26n of the Ministry of Finance. In relation to regional and municipal state institutions, the rules are regulated by the executive authorities of the corresponding region or municipality.

If it is necessary to coordinate the form with the founder or GRBS, the position, full name and full name should be indicated. and date of approval in the header of the document.

Confirm all spending goals with justifications - special calculations that provide financial evidence for the need for expenses. Before approving the document, submit cost justifications to the founder for approval. Otherwise, the form will be invalidated, and the expenses incurred under such a document will be considered as inappropriate spending.

Regardless of which document is compiled by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for planning documentation.

An example of calculations-justifications for the wage fund of employees of an institution

Form approval rules

After coordinating the calculations-justifications with a higher manager or founder, the form is approved by the head of the state institution. If the head is absent, then the responsible executor approves the document.

In addition to the head, the form is endorsed by the head of the planning or economic department, if such a service is available in the institution. The budget estimate in the form 0501012 for 2020 is certified by the chief accountant.

Approve the form within 10 working days from the date of bringing the LBO by the founder, unless otherwise provided by a higher manager. GRBS has the right to approve the forms of calculation forms-justifications for expenses. A similar approval procedure is provided for in the Electronic Budget system.

How to make changes

If the founder has changed the adjusted limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a certain procedure for correcting the form:

1. If the LBO was reduced. In this case, reflect the amount of the reduction on the appropriate line with a minus sign.
2. If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCF.
3. When redistributing funds within the adjusted LBO, follow the above rules. That is, when the value for a specific BCC decreases, write down the amount with a minus sign, distribute this amount among the lines that you plan to increase.

The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of the notification of the change in the LBO. The corrective form of the budget estimate of a public institution for 2020 should be placed in accordance with the established rules.

If changes in the estimates of a state institution affect the budget list, then adjust the estimate only after making changes to it. And only then make adjustments to the Electronic Budget.

Placement of estimates in the system Electronic budget

In 2020, not all recipients of budget funds are required to draw up a draft budget estimate in the Electronic Budget. In order No. 26n, the obligation is fixed only in relation to federal state employees. That is, municipal and regional state institutions have the right to prepare a document in paper form.

At the same time, the majority of GRBS at the regional and municipal levels have fixed for subordinate organizations to place BS in the Electronic Budget without fail. Check the regulatory documentation brought by the GRBS to subordinate institutions. If there is a requirement to place the BS in the Electronic Budget, then they will be held accountable for evading execution.

The automated system provides a special algorithm for placing information. Instruction:

Step No. 1. We set up the operation of the system for the formation of BS indicators in the Electronic Budget.

Step No. 2. Enter additional analytics codes, if the values ​​are provided for in the BS maintenance procedure. Recall that the founder is authorized to enter additional analytics codes for budget estimates.

Step number 3. Download the spending schedule.

Step number 5. We form indicators of the budget estimate. We enter the values ​​in accordance with the BC codes. Form the KBK according to the new order of the Ministry of Finance No. 132n.

Step number 6. We form the document itself. We check the sections of the document and redirect the BS for approval by the GRBS.

To facilitate the work of users, accounting automation is provided. Specialized programs allow you to generate documents in electronic form, in order to then upload the finished documentation to the Electronic Budget system.

The activity of a public institution is financed from the appropriate budget and on the basis of the budget estimate. About how to draw up, approve a budget estimate and work on it - in the article.

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Recent changes to the budget estimate

If the GRBS brings the state task to the subordinate institution, then it transfers the right to approve the estimate to the head of the institution. At the same time, the GRBS has the right to restrict the right of the head of the institution to approve the estimate if it reveals that the institution violates budget legislation.

After the estimate has been approved, send one copy of the GRBS no later than one business day after approval. Attach all necessary calculations and justifications to the document.

For violation of the procedure for compiling, approving and maintaining budget estimates, administrative liability is provided.

Making changes to the budget estimates of income and expenses

Adjust the estimate if the founder has changed the volume of LBO or redistributed the estimated assignments:

• according to the classification codes of budget expenditures, which requires changing the LBO;
• additional indicators that do not change the budget breakdown and LBO.

Another case - the founder changed the volume of estimated appointments, for this reason they must be redistributed between the sections of the estimate. In any case, change the estimates within your LBO. Approve clarifications that require changing the GRBS budget breakdown and LBO volumes after they are corrected.

Make changes to the estimate based on changes in the justifications (calculations) of planned indicators. But, if the corrections in the justifications do not affect the estimates, the estimate does not need to be changed.

Adjust the budget estimates in the manner and in the form that the GRBS has established for you. The Ministry of Finance approved the recommended form by Order No. 26n dated February 14, 2018. Fill in the indicators as follows: the volume of estimated appointments was increased - enter the data with a plus sign, decreased - with a minus sign.

Approve changes to the estimate in the manner and within the time limits established by the GRBS. And if the amendments are caused by changes in the LBO - within the time limits set for approving the estimate. Send changes to the estimate and justifications to the GRBS no later than one business day after they were approved.