BC RF Article 174 financial plan municipality

1. The medium-term financial plan of a municipality is a document containing the main parameters of the local budget.

2. The medium-term financial plan of the municipal formation is developed annually in the form and in the manner established by the local administration of the municipal formation, in compliance with the provisions of this Code.

The draft medium-term financial plan of the municipality is approved by the local administration of the municipality and submitted to the representative body of the municipality simultaneously with the draft local budget.

The values ​​of the indicators of the medium-term financial plan of the municipality and the main indicators of the draft local budget must correspond to each other.

3. The approved medium-term financial plan of the municipality must contain the following parameters:

the projected total volume of revenues and expenditures of the relevant local budget and the consolidated budget of the municipal district (urban district with intracity division);

(see text in previous edition)

volumes budget appropriations according to the main managers of budgetary funds by sections, subsections, target articles and types of expenses of the classification of budget expenditures;

distribution in the next financial year and planning period among urban, rural settlements (intra-city districts) of subsidies to equalize the budgetary security of settlements (intra-city districts);

(see text in previous edition)

standards for deductions from tax revenues to the budgets of urban, rural settlements (intra-city districts) established (to be established) by municipal legal acts of representative bodies of municipal districts (urban districts with intra-city division);

(see text in previous edition)

deficit (surplus) of the local budget;

the upper limit of the municipal debt as of January 1 of the year following the next financial year (the next financial year and each year of the planning period).

The local administration of the municipal formation may provide for the approval of additional indicators of the medium-term financial plan of the municipal formation.

4. Indicators of the medium-term financial plan of the municipality are indicative and may be changed during the development and approval of the medium-term financial plan of the municipality for the next financial year and planning period.

5. The medium-term financial plan of the municipality is developed by clarifying the parameters of the specified plan for the planning period and adding parameters for the second year of the planning period.

IN explanatory note a substantiation of the parameters of the medium-term financial plan is given to the draft medium-term financial plan of the municipality, including their comparison with previously approved parameters, indicating the reasons for the planned changes.

Article 174

1. The medium-term financial plan of a municipality is a document containing the main parameters of the local budget.

2. The medium-term financial plan of the municipal formation is developed annually in the form and in the manner established by the local administration of the municipal formation, in compliance with the provisions of this Code.

The draft medium-term financial plan of the municipality is approved by the local administration of the municipality and submitted to the representative body of the municipality simultaneously with the draft local budget.

The values ​​of the indicators of the medium-term financial plan of the municipality and the main indicators of the draft local budget must correspond to each other.

Information about changes:

3. The approved medium-term financial plan of the municipality must contain the following parameters:

the projected total volume of revenues and expenditures of the relevant local budget and the consolidated budget of the municipal district (urban district with intracity division);

volumes of budgetary appropriations for the main managers of budgetary funds by sections, subsections, target articles and types of expenditures of the classification of budget expenditures;

distribution in the next financial year and planning period among urban, rural settlements (intra-city districts) of subsidies to equalize the budgetary security of settlements (intra-city districts);

standards for deductions from tax revenues to the budgets of urban, rural settlements (intra-city districts) established (to be established) by municipal legal acts of representative bodies of municipal districts (urban districts with intra-city division);

deficit (surplus) of the local budget;

the upper limit of the municipal debt as of January 1 of the year following the next financial year (the next financial year and each year of the planning period).

The local administration of the municipal formation may provide for the approval of additional indicators of the medium-term financial plan of the municipal formation.

4. Indicators of the medium-term financial plan of the municipality are indicative and may be changed during the development and approval of the medium-term financial plan of the municipality for the next financial year and planning period.

5. The medium-term financial plan of the municipality is developed by clarifying the parameters of the specified plan for the planning period and adding parameters for the second year of the planning period.

The explanatory note to the draft medium-term financial plan of the municipality provides a rationale for the parameters of the medium-term financial plan, including their comparison with previously approved parameters, indicating the reasons for the planned changes.

1. Improving procedures for medium-term budget planning -

nia

At present, medium-term financial planning is being actively improved in the Russian Federation. So draft local budgets are drawn up and approved for a period of one year (for the next financial year) or for a period of three years (the next financial year and planning period) in accordance with the municipal legal act of the representative body of the municipality, with the exception of the law (decisions) about the budget.

At the same time, if the draft budget of a municipal district, urban district is drawn up and approved for the next financial year, the local administration of the corresponding municipality develops and approves the medium-term financial plan of the municipality. When drawing up and approving the draft budget of the settlement for the next financial year, the municipal legal act of the representative body of the settlement may provide for the development and approval of a medium-term financial plan for the settlement.

Improving the procedures for medium-term budget planning, thus, involves drawing up a local budget on the basis of the medium-term financial plan approved in the previous period for the next year, as well as adjusting existing and developing new budget projections for subsequent years.

At the same time, the medium-term financial plan of a constituent entity of the Russian Federation (municipal formation) is understood as a document containing the main parameters of the budget of a constituent entity of the Russian Federation (local budget).

The medium-term financial plan is developed annually in the form and in the manner prescribed by the supreme executive body state power subject of the Russian Federation (local administration of the municipality). The draft medium-term financial plan is approved by the highest executive body of state power of the constituent entity of the Russian Federation (local administration of the municipality) and submitted to the legislative (representative) body simultaneously with the draft budget.

The values ​​of the indicators of the medium-term financial plan and the main indicators of the draft of the corresponding budget must correspond to each other.

The approved medium-term financial plan must contain the following parameters:

projected total volume of revenues and expenditures of the corresponding budget and the consolidated budget of a constituent entity of the Russian Federation (municipal district);

volumes of budgetary appropriations for the main managers of budgetary funds by sections, subsections, target articles and types of expenditures of the classification of budget expenditures;

distribution in the next financial year and planning period between municipalities of subsidies to equalize the budgetary security of municipalities;

standards for deductions from tax revenues to local budgets established (to be established) by the laws of a constituent entity of the Russian Federation (municipal legal acts of representative bodies of municipalities);

deficit (surplus) of the budget;

the upper limit of the state internal debt of the subject of the Russian Federation, the upper limit of the state external debt of the subject of the Russian Federation (if there are such

vogo), the upper limit of the municipal debt as of January 1 of the year following the next financial year (the next financial year and each year of the planning period).

The highest executive body of state power of a constituent entity of the Russian Federation (local administration of a municipality) may provide for the approval of additional indicators of the medium-term financial plan.

The indicators of the medium-term financial plan are indicative and may be changed during the development and approval of the medium-term financial plan for the next financial year and planning period.

The medium-term financial plan is developed by clarifying the parameters of the specified plan for the planning period and adding parameters for the second year of the planning period. The explanatory note to the draft medium-term financial plan provides a rationale for the parameters of the medium-term financial plan, including their comparison with previously approved parameters, indicating the reasons for the planned changes.

2. Programmatically - target methods budget planning

himself general view program-targeted budgeting can be defined as a system of budget planning that links the costs incurred with the expected return on these costs, with their social and economic efficiency.

Within the framework of the concept of "management of results", the budget is formed on the basis of the goals and planned results of the state policy.

The key idea of ​​managing budget expenditures on the principles of budgeting is to establish the dependence of the budget formation system, which provides the relationship between budget expenditures and the results achieved.

The purpose of the budgeting technique is to measure the relationship between the resources expended and the results obtained, to assess the economic and social efficiency of certain types of services financed from the budget of the corresponding level.

Cost management based on RBB principles is a complex complex process that requires new approaches to management in principle.

The most difficult problems include:

Development of goals (results) for all managers of budget funds;

Methodology for assessing the quality of achieving results; - creation and control of the system of basic budgetary restrictions (pre-

specific level of the budget indicator), i.e. evaluation system.

The purpose of the implementation by public authorities and bodies local government PB principles is to increase the efficiency of public (municipal) finance management based on linking the distribution of budgetary funds with the goals and objectives of the socio-economic

policy of the subject of the Russian Federation (municipal formation). Accordingly, PB requires the presence of goals, objectives and quantitatively measurable performance indicators in the main areas of responsibility of state authorities and local self-government, as well as mechanisms for linking budget financing with performance in these areas.

Implementation of RBB principles is aimed at solving the following tasks:

strengthening the link between the strategic and medium-term priorities of the socio-economic policy of the subject of the Russian Federation (municipal formation);

ensuring the focus of the activities of the subjects of budget planning on the implementation of the socio-economic policy of the subject of the Russian Federation (municipal formation);

formation effective system interaction between the political leadership of a constituent entity of the Russian Federation (municipal formation), subjects of budget planning and providers of budgetary services, focused on achieving socially significant results;

the formation of the skills of independent medium-term planning of their own activities among the subjects of budget planning;

reorientation of the activity of the subjects of budget planning from the use of the budget allocations allocated to them to the achievement of socially significant results;

expanding the independence of budget planning entities and providers of budgetary services in determining ways to achieve agreed-upon results, ensuring competition in the markets for budgetary services;

formation of a system of performance indicators for the activities of budget planning entities and providers of budgetary services, which makes it possible to quantify the achievement of the goals and objectives of the socio-economic policy of a constituent entity of the Russian Federation (municipal formation);

increasing the efficiency of interaction between government and society, providing the population of the region (local community) with information about the main areas of activity of budget planning entities, the achieved and expected results of their activities.

3. Budgeting tools , result oriented , on the

municipal level

The introduction of RBB can be carried out in various forms, depending on the specifics of the municipality, the available human resources, and established management traditions. At the federal level, at present, a whole set of tools for the implementation of PB has been developed, which can be used in municipal management practice. These include:

target programs;

reports on results and main directions of activity (DRON-

substantiation of budget allocations (OBASy);

municipal assignments;

register of expenses.

Target programs are divided into two types:

long-term targeted programs;

departmental targeted programs.

With regard to long-term target programs, the following procedures have been established:

Long-term target programs are approved by the local administration

long-term targeted programs must be approved no later than one month before the day the draft decision on the relevant budget is submitted to the legislature;

the amount of budget allocations for their implementation is approved by the decision on the budget as part of the departmental structure of budget expenditures for the target item of budget expenditures corresponding to each program;

for each program, an annual assessment of the effectiveness of its implementation should be carried out, based on the results of which a decision can be made to reduce funding or to terminate the implementation of individual programs ahead of schedule.

As regards departmental targeted programs, then their regulation in the RF BC is of the most general nature - it is established that the development, approval and implementation of these programs are carried out in the manner established by the Government of the Russian Federation, the highest executive authority of a constituent entity of the Russian Federation or the local administration, respectively.

There are two types of departmental target programs: approved departmental target program (departmental target program) and analytical departmental target program.

The target program of the department should contain:

program passport in accordance with the established form;

a description of the problem (task), the solution of which is carried out through the implementation of the program, including an analysis of the causes of its occurrence, the feasibility and the need for a solution at the departmental level;

the main goals and objectives of the program;

description of the expected results and target indicators of the program implementation;

list and description of program activities;

the duration of the program;

a description of the social, economic and environmental consequences of the program implementation, overall score its contribution to achieving an appropriate strategic goal, risk assessment of its implementation;

assessment of the efficiency of spending budgetary funds;

methodology for assessing the effectiveness of the program;

substantiation of the need for the necessary resources;

Description of the program management system.

In relation to the analytical program of the department, it is necessary to indicate

program goals, description of target indicators with quantitative indicators of the solution of a specific tactical task by year;

substantiation of the volume and composition of expenditures of funds allocated from the budget for the implementation of the program.

Planning appropriations for the implementation of municipal target programs should be carried out according to the following rules. New programs should be considered as accepted expenditure obligations, the amount of their financing should be determined simultaneously with the planning of appropriations for other accepted obligations (for example, new investment projects), i.e. in the process of approving a long-term financial plan. The amount of funding for programs launched in the current or previous years, in order to ensure the stability of their funding, should be determined as part of the budget of current obligations.

The approval of municipal target programs must be carried out either in accordance with the current procedure, i.e. by a normative legal act of the local administration, or, more preferably, in order to improve their status, by a representative body of the municipality.

For the methodological guidance of the process of preparation and evaluation of municipal target programs, it is necessary to create a commission of the local administration to improve the effectiveness of budget expenditures. The composition of the commission, in addition to the heads of the main managers of budgetary funds, should include deputies, representatives of territorial divisions of regional government bodies, independent experts and members of the public. The chairman of the commission must be the head of the municipality or his deputy.

The report on the results and main directions of activity (DROND) is a document that allows in a systematic way to link goals, objectives

performance indicators of the activity of the subject of budget planning for the medium term and the budget allocations allocated to it.

In accordance with the methodological documents adopted at the federal level, DROND should include the following sections that characterize the activities of the subject of budget planning:

goals, objectives and performance indicators;

expenditure commitments and income generation;

budget target programs and non-program activities;

distribution of expenses by goals, objectives and programs;

efficiency of budget spending.

Substantiations of budget appropriations are defined as a document characterizing budget appropriations in the next financial year (next financial year and planning period). OBAS should wear more

specific character than DROND in the form in which it meets the requirements of methodological documents adopted at the federal level. In particular, it should disclose the effectiveness of budget expenditures primarily in terms of indicators of immediate rather than final results.

Municipal assignments have been mandatory for municipalities since 2009. The municipal assignment should influence the financing of budgetary institutions and other non-profit organizations providing public services. Municipal assignments establish requirements for the composition, quality, volume, conditions, procedure and results of the provision of municipal services. In accordance with the RF BC, the municipal task must contain:

an extract from the register of expenditure obligations for expenditure obligations, the fulfillment of which is necessary for the fulfillment of a municipal assignment;

indicators characterizing the quality and (or) volume (composition) of services provided to individuals and (or) legal entities municipal services;

the procedure for the provision of municipal services to individuals and (or) legal entities;

marginal prices (tariffs) for payment of municipal services by individuals or legal entities in cases where the legislation of the Russian Federation provides for the provision of relevant services on a paid basis, or the procedure for their establishment;

the procedure for monitoring the execution of a municipal task, including the conditions and procedure for its early termination;

requirements for reporting on the implementation of the municipal task. Along with tools that can be directly attributed to the

khanisms for the implementation of RBB, a number of reforms envisaged at the federal level create the most favorable conditions for the introduction of performance-oriented budgeting, although they cannot be attributed to its forms. The most important prerequisites for introducing RBB at the local level include the following:

separate planning of existing and assumed obligations;

formation of a register of expenditure obligations;

introduction of new mechanisms for financing budgetary services;

the existence of a program for the socio-economic development of the municipality.

Separate planning of existing and assumed obligations does not necessarily imply the implementation of performance-oriented budgeting, since both processes can be carried out by traditional methods, without taking into account the effectiveness of spending. At the same time, fundamental steps to improve the efficiency of expenditures are associated primarily with the allocation of budget

appropriations from the budget of assumed obligations. It is for these funds that competition between the subjects of budget planning can be carried out, creating incentives for increasing the effectiveness and efficiency of budget expenditures.

The formation of a register of expenditure obligations is also not an element of RBB, since it involves ensuring the legal fixing of budget expenditures, and not their target orientation. However, this tool is necessary for separate planning of existing and assumed obligations, since it is on the basis of the register that the planning of existing obligations is carried out.

The introduction of new mechanisms for financing public services implies a transition to normative-targeted financing, subsidizing consumers, etc.

The transition to RBB implies a shift in emphasis from the maintenance of budgetary institutions to the provision of budgetary services. Thus, the effectiveness of this transition largely depends on how relations with service providers are built, in particular, on the approaches used to finance them. The use of alternative financing methods to the estimated one creates the prerequisites for the orientation of service providers to the consumer, as well as for competition between different service providers. By themselves, new methods of financing can be applied even in the absence of goal-setting at the level of subjects of budget planning and other elements of PB. However, they create the prerequisites for ensuring that budgetary service providers are results-oriented in the event that RBB mechanisms are introduced at the level of budget planning entities.

The program of socio-economic development of the municipality in the medium term should reflect:

the results of the activities of the local administration in the reporting period;

goals and objectives of the local administration in the current and medium-term periods and the planned values ​​of indicators for their implementation in the planning period;

a set of measures to achieve the goals of the local administration

The list of planning documents of the local administration must also be supplemented with the Strategy for the socio-economic development of the municipality for the long term, covering a 10-year period. The need for planning separate from medium-term long-term planning is due to two factors. Firstly, the fact that the consequences of many current activities of the local administration cannot be revealed in the medium term. Measures that are justified in the medium term may be associated with negative effects in the long term, and vice versa. Secondly, by the fact that the lengthening of the planning horizon increases the likelihood of errors in the forecast, and therefore long-term planning is meaningless to carry out at the same level of specification as the medium-term one. In this regard, the strategy for socio-economic development should be drawn up in a more general format compared to the Program for socio-economic development in the medium term.

COURSE GLOSSARY« MUNICIPAL FINANCE»

Free and non-refundable transfers to local budgets–

these are transfers in the form of financial assistance from the budgets of other levels in the form of grants and subsidies; subventions from the Federal Compensation Fund and regional compensation funds; subventions from local budgets to budgets of other levels; other gratuitous and non-refundable transfers between the budgets of the budget system Russian Federation; gratuitous and non-refundable transfers from the budgets of state extra-budgetary funds; gratuitous and irrevocable transfers from individuals and legal entities, international organizations and governments of foreign states, including voluntary donations.

Municipal budget(local budget) - form about -

development and spending Money calculated for the financial year, intended for the fulfillment of expenditure obligations of the relevant municipality.

Budgeting, result oriented(BOR) - this is a system of budget planning that links the costs incurred with the expected return on these costs, with their social and economic efficiency.

budget painting is a document on the quarterly distribution of revenues and expenditures of the budget and budget allocations between recipients of budgetary funds and compiled in accordance with the budget classification.

Budget Commitment- the obligation recognized by the body executing the budget to spend the funds of the corresponding budget within a certain period, arising in accordance with the law on the budget and with a consolidated budget list.

Budget appropriations- these are funds from budgets of different levels directed to the development of the economy, financing of social and cultural events, the defense of the country, the maintenance of state authorities and administration.

Budgetary powers of local governments-it's mouth-

the rights and obligations of local self-government bodies, updated by law, to regulate budgetary legal relations, organize and implement the budgetary process.

Budget credit- a form of financing budget expenditures, which provides for the provision of funds to another budget on a reimbursable and reimbursable basis.

Chief manager of local budget funds is an organ locally

state government or a budgetary institution that has the right to distribute budgetary funds among subordinate administrators and recipients of local budget funds, determined by the departmental classification of expenditures of the corresponding budget.

urban settlement is a city or settlement in which local self-government is carried out by the population directly and (or) through elected and other local government bodies.

urban district- this is an urban settlement that is not part of the municipal district and whose local governments exercise the authority to resolve established issues of local significance of the settlement and issues of local significance of the municipal district, and can also exercise certain state powers transferred to local governments federal and regional laws.

Existing spending commitments- these are expenditure obligations of the municipality that arose as a result of the adoption of normative legal acts of local governments, are included in the register of expenditure obligations and are subject to execution in the planning period at the expense of the local budget and, in part of delegated powers, at the expense of subventions from the regional fund compensation.

Report on results and main activities

(DROND) - this is a document that allows in a systematic way to link the goals, objectives and performance indicators of the activity of the subject of budget planning for the medium term and the budget allocations allocated to it.

Subsidies to local budgets- these are budgetary funds provided to local budgets from other levels of the budget system of the Russian Federation on a gratuitous and irrevocable basis.

Closed administratively- territorial entity(BUT) –

this is a territorial entity with local self-government bodies, within which there are industrial enterprises for the development, manufacture, storage and disposal of weapons of mass destruction, processing of radioactive and other materials, military and other facilities, for which a special regime of safe operation and protection is established state secrets, including special conditions residence of citizens.

Budget Immunity- this is a legal regime in which the foreclosure of budgetary funds is carried out only on the basis of a judicial act

Capital expenditures of the local budget- part of the local budget expenditures, providing innovation and investment activities, including expenditure items intended for investment in existing or newly created legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities, expenses for capital (restoration) repairs and other expenses associated with expanded reproduction, expenses in the implementation of which the property owned by the municipality is created or increased

education, other local budget expenditures included in capital expenditures.

Consolidated budget of the municipal district is the budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (excluding interbudgetary transfers between these budgets).

municipal guarantee- this is a way to ensure civil obligations, by virtue of which the municipal formation - the guarantor gives a written obligation to be responsible for the fulfillment by the person to whom the municipal guarantee is given, the obligations to third parties in whole or in part.

Municipal Budget Process- regulated by the norms of law -

va activities of local governments and participants in the municipal budget process for the preparation, consideration, approval and execution of draft local budgets, as well as for control over their execution.

Municipal debt- this is a set of debt obligations of a municipal entity, fully and without conditions provided by all municipal property constituting the municipal treasury.

municipal order– a set of concluded municipal contracts for supply of goods, production of works, provision of services at the expense of the local budget.

Municipal area- these are several settlements or settlements and inter-settlement territories united by a common territory, within the boundaries of which local self-government is carried out in order to resolve issues of local importance of an inter-settlement nature by the population directly and (or) through elected and other bodies of local self-government, which may be carried out by separate state powers transferred to local self-government bodies by federal laws and laws of the constituent entities of the Russian Federation.

Tax revenues of the local budget-provided for by the tax

the legislation of the Russian Federation, local taxes and fees, penalties and fines, as well as deductions from federal and regional taxes and fees in accordance with established standards.

science city is a municipal entity with a city-forming scientific and production complex, which in this case is understood as a set of organizations engaged in scientific, scientific, technical, innovative activities, experimental development, testing, training in accordance with state priorities for the development of science and technology.

Non-tax revenues of the local budget- income from the use of municipally owned property after payment of taxes and fees provided for by the legislation on taxes and fees; income from paid services provided by municipal institutions, after payment

taxes and fees provided for by the legislation on taxes and fees; funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensations, as well as funds received in compensation for harm caused to municipalities, and other amounts of forced withdrawal tiya; other non-tax income.

Rationale for budget allocations is a document characterizing-

schee budgetary appropriations in the next financial year (next financial year and planning period).

Negative transfers- these are subventions withdrawn from high-income municipalities and received by regional funds financial support for settlements and municipal districts (urban districts).

Recipient of local budget funds is a budgetary institution or other organization entitled to receive funds from local budgets in accordance with the budget list for the corresponding year.

Accepted obligations of the municipality-it's obligatory

undertakings in respect of which, at the stage of drawing up a local budget and / or developing a long-term financial plan, a decision on financing was made in accordance with the established procedure and which it is planned to assign the status of expenditure obligations by adopting regulatory legal acts of local governments, concluding contracts (agreements ).

Manager of local budget funds is the body of the local self-

management, which has the right to distribute budgetary funds to subordinate recipients of budgetary funds.

Expenditure obligations of the municipality-conditioned-

statutory legal acts of local self-government bodies on issues of local importance, on issues of exercising by local government bodies of certain state powers, as well as concluded by municipal formations or on its behalf by agreements (agreements), the obligation of the municipal formation to provide individuals or legal entities, state bodies authorities, local authorities, subjects international law local budget funds.

Rural settlement- this is one or more rural areas united by a common territory settlements(settlements, villages, villages, villages, farms, kishlaks, auls and other rural settlements), in which local self-government is carried out by the population directly and (or) through elected and other bodies of local self-government.

Own revenues of local budgets-tax and non-tax before-

transfers credited to local budgets, revenues received by local budgets in the form of gratuitous and irrevocable transfers, with the exception of subventions from the Federal Compensation Fund and regional compensation funds, means of self-taxation of citizens, etc.

Medium-term financial plan of the municipality is a document containing the main parameters of the local budget.

Means of self-taxation of citizens-one-time payments of citizens, osu-

implemented to address specific issues of local importance. Subventions to local budgets- these are interbudgetary transfers, pre-

delivered to local budgets in order to financially support the expenditure obligations of municipalities in connection with the exercise by them of the powers of the Russian Federation and the constituent entities of the Russian Federation.

Subsidies to local budgets These are interbudgetary transfers provided to the budgets of municipalities in order to co-finance expenditure obligations arising from the exercise of the powers of local governments to resolve issues of local importance.

Current expenditures of the local budget- part of the local budget expenditures,

ensuring the current functioning of local governments, budgetary institutions, providing support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for current functioning, as well as other local budget expenses not included in capital expenditures.

Application No. 1

List of procedures for the budgetary process of the municipality

The financial body draws up a budget breakdown.

A special deputy commission (or the Chairman of the representative body) establishes the compliance of the package of documents on the budget submitted by the local administration with the formal requirements established by federal legislation, the Charter of the municipality and the Regulations on the budget process.

The financial body approves the limits of budgetary obligations and communicates notifications about the limits of budgetary obligations to the administrators and recipients of budgetary funds.

Recipients of budgetary funds (budgetary institutions) finalize budget requests based on the comments of the local administration (Commission for the preparation of the draft budget). Modified applications are submitted to the financial authority.

The local administration submits a report on the execution of the budget of the settlement to the representative body of local self-government.

The draft decision on the budget of the settlement for the next financial year is submitted for public hearings, the recommendations of the public hearings are submitted to the representative body.

7. The financial body forms the budget of the accepted expenditure obligations. The Department of Economics is preparing a targeted investment program.

The local administration (financial body) prepares a draft of the main indicators of the long-term financial plan.

The local administration approves estimates of revenues and expenditures of budgetary institutions.

Local administration units (initiative groups of citizens, public organizations) submit to the financial body and the department for economics (Commission for the preparation of the draft budget):

Projects of new target programs; - proposals to increase funding for existing target

programs; - Applications for non-program capital expenditures.

The conclusion of the control body on the report on the execution of the budget is made public.

The local administration prepares a package of documents on the budget in accordance with the requirements of the Budget Code, municipal legal acts

presents it to the Head of the local administration.

The financial body draws up a draft budget in the context of budget classification items, clarifies the long-term financial plan and the register of expenditure obligations.

Public hearings are held on the report on budget execution, the recommendations of the hearings are submitted to the representative body.

The financial body forms the budget of existing obligations on the basis of the finalized applications of budgetary institutions.

The financial authority checks the payment documents submitted to it for compliance with the decision on the budget, estimates of income and expenses, adjusted budget allocations and limits of budget obligations and makes an inscription, and then transfers the documents for cash services to the treasury.

The draft decision on the budget is considered by committees and commissions of the representative body, which prepare conclusions on the submitted draft decision, proposals for its adoption or rejection, recommendations for making changes and additions to the draft budget and the materials and documents submitted with it.

The control body of the settlement checks the report on the execution of the local budget for the reporting financial year and prepares an opinion on it.

Recipients of budgetary funds (budgetary institutions) assume expenditure obligations (sign contracts for the supply of goods, provision of works and services, etc.) within the limits of budgetary obligations.

The representative body of the sitting considers and approves the report on the execution of the local budget for the reporting financial year.

The local administration develops a forecast for the socio-economic development of the settlement in the medium term, a plan for the development of the municipal sector of the economy for the next financial year, the main directions of budgetary, tax and debt policies in the next financial year, and updates the register of expenditure obligations of the local budget.

The report on the execution of the local budget is published in the mass media.

Budget applications and work plans of recipients of budgetary funds are considered by the local administration (Commission for the preparation of the draft budget), the amount of funding for budget applications is agreed upon. Comments and recommendations are sent to recipients of budgetary funds (budgetary institutions).

The draft decision on the budget of the settlement for the next financial year is published in the mass media.

The commission for the preparation of the draft budget (representative body, public hearings) considers the main directions of the budgetary, tax and debt policy of the settlement in the next financial year, the draft of the main indicators of the long-term plan.

The financial authority makes a preliminary assessment of the budget of the obligations assumed.

The representative body of the municipality considers and approves draft regulatory legal acts that affect the formation of budget revenues and expenditures, drafts of new targeted programs.

Budgetary institutions draw up estimates of income and expenditure and submit them for approval by the local administration.

The financial authority communicates notifications of budgetary appropriations to all administrators and recipients of budgetary funds.

Recipients of budgetary funds (budgetary institutions) submit payment documents to the financial authority.

Recipients of budgetary funds (budgetary institutions) prepare and submit for consideration by the local administration plans of work for the next year and budget requests for funding, which include proposals for the amount of current spending commitments.

Treasury bodies carry out cash payments.

The draft decision on the budget is approved by the representative body.

Budget institutions submit approved income and expenditure estimates to the financial authority.

Finalized taking into account the comments of the financial body and the department for economics (Commission for the preparation of the draft budget), drafts of new target programs and applications for non-program targeted expenses are received by the financial body and the department for economics.

Under the medium-term financial plan of the municipality is understood as a document containing the main parameters of the local budget.

The medium-term financial plan of the municipality is developed annually in the form and in the manner established by the local administration of the municipality, in compliance with the provisions of this Code.

The draft medium-term financial plan of the municipality is approved by the local administration of the municipality and submitted to the representative body of the municipality simultaneously with the draft local budget.

The values ​​of the indicators of the medium-term financial plan of the municipality and the main indicators of the draft local budget must correspond to each other.

The approved medium-term financial plan of the municipality must contain the following parameters:

• the projected total volume of revenues and expenditures of the relevant local budget and the consolidated budget of the municipal district (urban district with intracity division);
• volumes of budgetary appropriations for the main managers of budgetary funds by sections, subsections, target articles and types of expenditures of the classification of budget expenditures;
• distribution in the next financial year and planning period among urban, rural settlements (intra-city districts) of subsidies to equalize the budgetary security of settlements (intra-city districts);
• standards for deductions from tax revenues to the budgets of urban, rural settlements (intra-city districts) established (to be established) by municipal legal acts of representative bodies of municipal districts (urban districts with intra-city division);
• deficit (surplus) of the local budget;
• the upper limit of the municipal debt as of January 1 of the year following the next financial year (the next financial year and each year of the planning period).

The local administration of the municipal formation may provide for the approval of additional indicators of the medium-term financial plan of the municipal formation.

The indicators of the medium-term financial plan of the municipality are indicative and may be changed during the development and approval of the medium-term financial plan of the municipality for the next financial year and planning period.

The medium-term financial plan of the municipality is developed by refining the parameters of the specified plan for the planning period and adding parameters for the second year of the planning period.

The explanatory note to the draft medium-term financial plan of the municipality provides a rationale for the parameters of the medium-term financial plan, including their comparison with previously approved parameters, indicating the reasons for the planned changes.

"...1. The medium-term financial plan of a subject of the Russian Federation (municipal formation) is understood to be a document containing the main parameters of the budget of a subject of the Russian Federation (local budget)..."

A source:

"Budget Code of the Russian Federation" dated July 31, 1998 N 145-FZ (as amended on December 3, 2012)

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"Medium-term financial plan of the subject of the Russian Federation (municipal formation)" in books

44. Charter of the municipality