A budgetary institution carries out its financial activities on the basis of an estimate of income and expenses.
The Federal Treasury of the Russian Federation or another body executing the budget, together with the main managers of budgetary funds, determines the rights of a budgetary institution to redistribute expenses by subject items and types of expenses when executing the estimate.
The estimate of income and expenses 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 budgetary institutions on the right of operational management and other activities1.
In this regard, it must be emphasized that at present the very concept of "estimate" has expanded, since it includes both income and expenses of a budgetary institution. Previously, there was a procedure in which a budgetary institution compiled an estimate of expenses (establishing the volume, target direction, distribution of funds allocated from the budget), as well as separately estimates of income and expenses for each type of special (extrabudgetary) funds.
The estimate is a financial and planning act that determines the main sources of financing (income) of a budgetary account - § 2. The estimate of a budgetary institution and its significance
Article 161BK RF.
decisions, as well as the volume, purpose and quarterly distribution of expenditures of budgetary institutions. The estimate of a budgetary institution, being a financial and planning act, has a legal meaning, which consists in determining and specifying the rights and obligations of recipients of budgetary funds for the formation and use of monetary funds, as well as financial authorities and higher managers of budgetary funds in the field of control over their intended use.
According to the range of institutions and activities covered by them, estimates can be classified into individual, consolidated and estimates of centralized activities. An individual estimate is compiled by each budgetary institution, taking into account the characteristics and determining the volume of its financial activities. Individual estimates of institutions belonging to the same field of activity are combined by the relevant ministries, departments, departments, executive authorities of the constituent entities of the Russian Federation and local self-government into consolidated estimates.
Cost estimates for centralized activities are compiled by ministries, departments, executive authorities of the constituent entities of the Russian Federation and local governments for the implementation of certain (centralized) activities, for example, conferences, seminars, etc.
A budgetary institution, within 10 days from the date of receipt of a notification of budgetary appropriations, is obliged to draw up and submit for approval to a higher manager of budgetary funds an estimate of income and expenses in the prescribed form1. Summary estimate for the ministry, department, etc. taken into account when drawing up the expenditure part of the corresponding draft budget. The estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.
The estimate of income and expenses is valid during the financial year from January 1 to December 31 inclusive, i.e. within the period stipulated by the law on the federal budget of the Russian Federation. Monthly, as well as at the end of the year, budgetary institutions draw up
Article 221 of the RF BC.
I

a report on the execution of the estimate, which is sent to a higher organization and a territorial body of the Federal Treasury. The procedure for compiling such reports is annually determined by the order of the Ministry of Finance of the Russian Federation on the approval of the rules for compiling accounting reports by organizations that are on the budget for the corresponding year.
The budgeting process is an important point in the functioning of budgetary institutions, since the correct preparation of estimates, its contents entail sufficient funding, and consideration of the estimate is one of the forms of financial control by the state body over the implementation of public expenditures. Considering the estimates of budgetary institutions, the manager of budgetary funds finds out questions about the necessity and expediency of the envisaged expenses; compliance with applicable laws and government regulations, as well as guidelines for compiling documentation.
The estimate of a budgetary institution is developed on the basis of the Budget Classification1, which is important both in the planning and use of financial resources, and in the preparation of reports on the execution of the estimate. A special role belongs to the indication in the estimate of the codes of the Budget classification, in accordance with which institutions must make cash expenditures of the funds received. Such an indication is a necessary condition for ensuring the targeted use of allocated funds that contribute to the implementation of the budget law. When drawing up estimates, a budgetary institution takes into account production performance indicators (tasks, target figures) established by the founder. For example, for schools, the target figures are the number of students and classes, for vocational education institutions, the number of students, for polyclinics, the number of visits, and so on. In financial planning, the form of which is an estimate, not only indicators at the beginning and end of the financial year, but also annual averages are taken into account. "According to Article 18 of the RF Budget Code, the Budget Classification of the Russian Federation is a grouping of incomes and expenditures of all levels of the budget system of the Russian Federation, as well as sources of financing the deficits of these budgets, used to draw up and execute budgets and ensure comparability of budget indicators at all levels of the budget system of the Russian Federation.
§ 2. Estimate of a budgetary institution and its significance
In this regard, the budgetary institution, in the course of drawing up estimates within the control figures, is also guided by expenditure standards.
Expenditure standards are the amounts of expenses per unit of account established by the competent authorities (the rate of food expenditure per person in a hospital, the rate of clothing consumption per child in an orphanage for one year, etc.). The norms of expenses are usually divided into mandatory and optional (calculated); material and monetary. Mandatory expenditure norms are not subject to change (travel expenses, food expenditure norms, etc.), while optional (estimated) norms are determined individually for each budgetary institution, based on its specifics (expenses for utility bills ), by the same institution in agreement with the financial authorities.
Material norms of expenses determine the amount of material resources per unit of expenses.
Monetary norms are a cost form of expression of material norms, they are formed by multiplying the costs in kind by the average price of these expenses.
The estimate of a budgetary institution contains two main groups of expenses: current expenses and capital expenses.
In turn, current expenses, which have a common code number of 100,000, combine a wide group of budget items, such as: purchases of goods and payment for services (110,000); remuneration of civil servants (110,100), which includes - remuneration of civil servants (110,110), monetary allowance of military personnel (110,120), severance pay upon dismissal (110,130); accrual for wages, insurance premiums for state social insurance of citizens (110,200); purchase of supplies and consumables (110,300); (business trips and business trips (110,400); transport services (110,500); payment for communication services (110,600); utility bills (110,700); other current expenses for the purchase of goods and payment for services (111,000); subsidies, subventions and current transfers (130,000), including transfers to the population (130,300), payment of pensions and allowances (130,310), scholarships (130,320), other transfers to the population (130,330) Capital expenditures have a common code number (200 000) and contain articles: capital investments in fixed assets
Chapter 25
(240,000); purchase of equipment and durables (240,100);
overhaul (240,300), including overhaul of housing stock (240,310) and overhaul of non-industrial facilities, except for overhaul of housing stock (240,330).
Each of the articles of the budget has a specific content of the expenses indicated in it. For example, under the economic item “remuneration of civil servants”, basic and additional types of wages, payment for overtime work, for work at night, on weekends, all types of bonuses, additional payments for additional types of work and allowances for high quality work are planned. .
Under the article "payroll accruals" reflect all types of mandatory accruals to the wage fund.
A separate item in the estimate is planned expenses for business trips, which includes: travel expenses, daily allowances, lifting expenses for business trips, etc.
A significant place in the cost of maintaining institutions is occupied by utility bills: heating, lighting, water supply, etc., the estimated amount of funds for which depends on the volume and area of ​​​​the premises, on the conditions for providing energy resources, etc. Under the economic item “acquisition of supplies and consumables”, expenditures are planned for the acquisition of material assets, of low value and wearing out, this includes: office supplies, medicines, soft inventory and uniforms.
The cost of transport services includes expenses for the maintenance of transport, including current car repairs, compensation for the use of personal cars, etc.
The item of expenses “payment for communication services” provides for all types of communication services, a subscription fee for a telephone, payment for long-distance calls, postal items, telefaxes and
others
Other current expenses include amounts for payment for current repairs of equipment and inventory, current repairs of buildings and structures.
The article “Capital investments in fixed assets” includes all types of expenses that contribute to the growth of fixed production and non-production assets, including the purchase of equipment and durable items, § 3. institutions. The principle of line-by-item allocation of funds for a specific budgetary institution helps to strengthen financial control over their intended use. Budgetary institutions attach to the estimate the main passport data that serve as a justification for certain types of expenses. For example, educational institutions prepare information on the movement of the contingent of students, data on the number of faculties, branches, research units; certificates of the educational and material base of the institution, which is reflected in documents containing data on educational areas and other buildings in operation at the beginning of the current year; on the provision of educational, scientific, methodological literature necessary for the main type of activity, etc.

In accordance with Federal Law No. 63, which made a number of changes to the BC, a new concept was introduced into the legislation - budget estimate. This is a document setting the limits of obligations. Consider further the features of its design.

General information

Budgetary institutions are required to carry out spending operations in accordance with the estimate. This rule is enshrined in Article 161 of the Tax Code (clause 1). Drawing up a budget estimate- the obligation of these organizations. The list of costs that are reflected in the document is enshrined in Article 70 of the Tax Code. These expenses include:

1. Payment for the work of employees, monetary maintenance (allowance, remuneration, salary) of employees of state authorities, structures of territorial self-government, persons holding public positions in the Russian Federation, municipal and civil servants, and other categories.
2. Travel and other payments accrued in accordance with the employment contract, the legislation of the Russian Federation, the regulations of the regions and the Moscow Region.
3. Payment for the production of works, supply of products, provision of services for municipal or state needs.
4. Deduction of taxes and other obligatory amounts.
5. Compensation for harm caused by the institution in the conduct of its activities.

rules

The procedure for compiling and approving the budget estimate is determined by the main manager of funds, in whose subordination the organization is located. The established rules must comply with the regulations of the Ministry of Finance. defines the details that contains budget estimate. This is:

1. A stamp that includes the signature of the head who has the authority to approve the document. The mark must contain a transcript of the painting.
2. Document's name.
3. The financial period for which the information is provided.
4. Name of the organization that issued the document, OKPO code.
5. The name of the units of measure for the indicators included in the estimate. Their OKEI code is also indicated.

As a rule, it is drawn up in the form of a table. It must contain line codes, names of the direction of funds and amounts, corresponding cost classification codes with details of KOSGU. The specification is given in the Order of the Ministry of Finance No. 74n. There are a number of sub-entries that are most commonly used by organizations. Accordingly, information about them must necessarily contain a budget estimate. These are the sub-articles:

1. The salary.
2. Other payments.
3. Salary accruals
4. Communication services.
5. Fare.
6. Rent.
7. Maintenance of property.
8. Other services/works.
9. Increase in the cost of fixed assets, intangible assets, inventories.

Wage

Subarticle 211 reflects information about it. Here, labor costs under contracts are planned in accordance with the legislation on the civil service and the Labor Code. Expenses include payments for:

In the same sub-article, deductions of material assistance, bonuses, remuneration at the end of the year and other incentives are planned. It also reflects the payment of annual and study leave, compensation for unused vacation, benefits for the first 2 days of the employee's disability. To calculate the required amount of funds, the staffing table is used, as well as regulatory documents governing the salary system.

Other payments

This subarticle is considered by some experts to be the first most voluminous of all, which includes budget estimate. This is is due to the fact that deductions for additional compensation and payments stipulated by the contract are planned for it. Among other things, these include:

1. Daily allowance for business trips.
2. Monthly allowance for young children.
3. Reimbursement of the cost of uniform shoes, clothes.
4. Reimbursement of expenses for the purchase of periodicals and books.
5. The cost of tickets for public transport.
6. Other similar expenses.

When calculating, the staffing table, local acts regulating the relevant payments, information on the number of planned business trips during the year, etc. are used.

Salary accruals

The planning of these costs is carried out according to sub-article 213. This takes into account the costs of deducting the UST, contributions at insurance rates for compulsory social insurance against occupational diseases and accidents at work. When reflecting these costs, it is necessary to take into account the provisions of Chapter 24 of the Tax Code and use information about the payroll. It must be remembered that the costs of paying UST and contributions to the FFOS under civil law contracts with individuals are reflected in articles and sub-articles that summarize information on payment for work under these agreements.

Communication services

They are planned under subsection 221. This reflects the costs of forwarding postal items, buying stamps, envelopes, paying for cellular communications, connecting and using the Internet, time and subscription fees for using a local telephone, and other similar costs. When planning, various information is taken into account. Among them: the amount of the subscription fee, the price of a radio outlet, one shipment, an envelope, the number of telephone outlets, and so on.

Increase in the cost of intangible assets

The corresponding costs are planned under sub-article 320. Here they reflect the costs of acquiring or creating tangible assets that do not have a material structure by contract. Documents certifying the exclusive right of the institution to them must be drawn up for these objects. To determine the required amount of funds, information on the need for intangible assets and their cost is taken into account.

Transport services

They are planned under subsection 222. Usually, this reflects the cost of travel to the place of work during business trips, for retraining courses, advanced training (including part-time students). Under the same sub-item, the costs of delivery of non-financial assets are planned. To determine the required amount of funds, data on the number of business trips during the year with an approximate cost of travel, training plans, information on the average annual costs of hiring transport are used.

Communal payments

Under subsection 223, consumption and payment are planned for:

1. Technological needs and heating, hot water supply.
2. Gaza. The composition of costs includes, among other things, the cost of delivering raw materials through distribution networks, fees for the provision of supply and marketing services.
3. Electricity for industrial, economic, medical, technical, scientific and other purposes.
4. Sanitation, sewerage, etc.

To calculate the required amount of funds, information is required on the need for heat, electricity, gas and water, as well as information on the tariffs of suppliers.

Property maintenance costs

They are planned under sub-article 225. This reflects the costs of paying for contracts for the provision of services, the performance of work related to the maintenance of fixed assets, non-production assets, intangible assets, inventories that are in gratuitous use, operational management or lease. When making calculations, information is taken into account on plans for maintenance and overhaul of structures, buildings, utility systems, the cost of vehicle maintenance, information on the costs of providing maintenance services for fire and burglar alarms, computer networks, average annual costs for refueling and preventive maintenance of office equipment.

other expenses

They are planned under sub-article 229. This reflects the costs that are not related to payment for labor activity, the purchase of services. Under subsection 229, expenses are planned relating to:

1. Payment of taxes, fees and other mandatory amounts, state duties, fines, penalties and other sanctions.
2. Deductions of funds to trade unions for physical culture, as well as cultural work.
3. Payments of State premiums in various areas.
4. Reception and service of delegations.
5. Payments to athletes and coaches.

Other works

The costs for them are planned under sub-article 226. Here they reflect the costs under contracts for the provision of services, the performance of work not included in sub-article. 221-225. In particular, reflect the payment:

1. For private security, installation of alarms.
2. For insurance of life, property, health, civil liability of vehicle owners.
3. For the provision of medical care to law enforcement officers and military personnel.
4. For the rental of special video, audio, film recordings.
5. Renting housing for business trips.
6. For information technology services. In particular, the costs for the purchase of user rights to software, the acquisition, and updating of databases are taken into account.
7. For the production of forms for state certificates, etc.

The procedure for approving budget estimates

As mentioned above, the main manager of funds is vested with the relevant powers. Its head has the right to assign to another person. They, in particular, may be the head of the manager. He, in turn, has the right to delegate authority to the head of the institution. The head of the chief manager may limit the specified authority in case of violations of the provisions of the BC.

Budget estimate in the "Electronic budget": how to fill it out?

Currently, there is a special framework created to ensure accountability, transparency and openness in the activities of organizations. B budget estimate in the "Electronic budget" allows you to improve the quality of financial management in the field of management of municipal and state funds. The document is executed by making adjustments to it within the limits of obligations brought to the organization. Budget estimate in the "Electronic budget"includes 4 sections. The form indicators are almost the same as those provided for the standard form of the document.

Registration

Maintaining budget estimates, as mentioned above, is carried out by adjusting the limits. It should be noted that the amount of increase in the volume of appointments is reflected with a "+" sign, and reductions, respectively, - minus. The estimate is adjusted by approving amendments to values ​​that change:

1. Volumes of appointments when changing the volume of LBO. The limit must be brought to the organization according to the established rules.
2. Distribution of appointments according to classification codes of costs that require and do not require changes in the indicators of the list of the main manager of funds and LBO, as well as by additional codes of analytical values ​​for which adjustment of the list and volume of limits is not required.

The procedure for drawing up a budget estimate was supplemented by the Order of the Ministry of Finance No. 168n. In accordance with the provisions, the correction of the document can be carried out by agreeing on amendments of values ​​that change the volume of appointments, entailing their redistribution between sections.

Key tasks

The budget estimate is a document that addresses a wide range of issues. Among its main tasks:

1. Increasing the availability of information about the financial activities and the state of the public legal entity, organization, assets and liabilities.
2. The introduction of tools that ensure the relationship between budget and strategic planning, monitoring the achievement of the results of the implementation of state programs at the federal and regional levels, as well as those developed by municipal authorities. Budget estimate of a state institution, in addition, allows you to analyze the results of extra-program activities, the quality of performance of municipal and state functions.
3. Ensuring the placement of information on the actual and planned financial indicators of work in the field of public funds management of the participants in the process in the public domain. The electronic system allows you to publish information about other legal entities receiving transfers from the budget.
4. Ensuring the integration of operations for the formation and implementation of expense and income items, accounting, preparation of financial statements, and other analytical information.
5. Strengthening the relationship between the budget process and planning procedures for the procurement of products, services, works to meet the needs of public law entities, the formation and placement of purchase orders, the execution of municipal and government contracts.

Another task is to ensure the relationship between the registers of obligations and the enshrined powers of organizations, in accordance with the law.

An estimate is a settlement document that is formed when planning a budget by state institutions. According to Art. 6 of the RF BC, the approved limits of budgetary obligations are reflected in the BS. The unified form according to OKUD is 0501012 (Order of the Ministry of Finance dated February 14, 2018 No. 26n).

In 2020, the superior body regulating the maintenance of the BS for public institutions is the main manager of funds from the budget of the regional or municipal level in which a certain CU operates. GRBS has the right to change the procedure for preparing and submitting planning documentation and approve its own settlement forms.

The estimate is formed for the period of the financial year and the planning period. The basis for filling it out is the budget indicators approved by the chief administrator and brought to the establishment of the LBO. The generated document is the basis for the preparation of planning documentation for the institution's procurement activities (purchase plan, schedule).

Business plan or budget estimate

State employees and autonomous institutions have a special kind of planning and settlement documentation - a plan for financial and economic activities. The concepts of BS and PFCD are not identical. These planning documents have a number of clear differences:

1. AM and BU have the right to distribute and use income from income-generating activities at their discretion. Organizations of this level independently make changes to the PFCD section “Income-generating activities”. All income from entrepreneurial activities of the CU is distributed as a budget return (with the exception of donations), therefore, public institutions have the right to dispose of such income only after the amendments to the current legislation come into force.
2. The BS is formed for the next financial period - a year and is approved by the main manager. Amendments to the estimate are regulated by the GRBS. PFCD is compiled simultaneously for the financial year and the planning period and is approved by the founder of the AC, BU. The procedure for making changes is regulated by the Ministry of Finance of the Russian Federation.
3. BS is formed according to indicators of income and expenses, which are always equal. The PPCF consists of revenues (subsidies for PP and MOH, targeted funds, investments from the budget, revenues from the provision of basic and paid services and other income-generating activities) and payments, and payments are not always equal to revenues.
4. The BS is developed in accordance with the standards of Order No. 26n in the context of the classification of budget expenditures, PFCD is regulated by Order of the Ministry of Finance No. 186n dated August 31, 2018.

How to fill

The estimate is formed on the basis of notifications received by the CU about the amount of funding. All LBOs are accounted for in strict accordance with their intended purpose. Funding volumes are distributed item by item on the basis of the CBC (Order of the Ministry of Finance No. 132n of 06/08/2018). To correctly draw up a sample of filling out an estimate for 2020, follow the recommendations:

1. In section No. 1, only the final indicators of the estimate are indicated, that is, summary data for all sections.
2. 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 staff, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.
3. Section No. 3 - LBO on the costs of providing certain types of budget financing, including information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing public debt, enforcement of judicial acts, state guarantees and reserve expenses.
4. Section No. 4 - we disclose information about the PBO on the expenses of the recipient of budgetary funds for the purchase of goods (works, services) in favor of third parties.
5. 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.
6. Section No. 6 - foreign exchange rate against the ruble, only reference information is indicated. Recall that all transactions made in foreign currency are converted into rubles at the appropriate rate.

They are made up within 10 working days after the limits of budgetary obligations are brought to the KU.

Formed, verified and signed by the chief accountant of the BC, the head of the CU approves. The head of the GRBS coordinates the planning document and all supporting appendices to it (if necessary). If the calculations are not agreed upon by a higher authority, they will be considered non-targeted, and the BS will be recognized as an invalid document.

Changes to the BS are made in the event of a change in the current LBO in terms of their increase or decrease within 10 business days after the amended limits are brought to the CU.

Drawing up a draft budget estimate in the "Electronic budget"

All PBS without fail place planning documentation in the GIS "Electronic budget". To prepare a sample draft budget estimate for 2020 in the Electronic Budget, follow the instructions for the budget estimate from the official website of the Ministry of Finance.

Step 1. Unpack the SpoSmeti2018.rar file and install the program on your computer. It is advisable not to use Russian for the names of folders and files.

Step 2. Run the program. The file can be found at \SpoSmeti2018\Client\EditorPro.exe.

Step 3. Open the database by selecting the menu item "File" - "Open". You need the Budget Estimates.xml file. Find it at \SpoSmeti2018\Base\

Step 4. Fill in all the windows of the "Permissions and details" directory and click Save.

Step 5. To download the expense schedules and enter the previously updated LBO, create a new version of the estimate. To do this, on the "Estimate Management" tab, select "Estimate Versions", and then in the context menu, select "Create a new version". Enter a name and click Save.

Step 6. Now on the tab "Estimate Management" select "Versions of estimates", call the context menu and select the item "Download expense schedule". Specify the path to the desired schedule file and click Open.

Step 7. Create the "KBK" lines. To do this, on the "Estimate Management" tab, select "KBK", call the context menu, select "Add a new element", and then - "KBK".

Step 9. Enter the previously finished LBO. For this:

1. Hover the cursor over the BCC line, right-click to open the context menu and select "Previously adjusted LBO".
2. In the new window, enter the amounts and click on "Save".
3. Repeat for each line of BSC.

Considering the legal status of a state institution, it was indicated that the main planning document of a state institution is a budget estimate.

budget estimate- a document establishing, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a state institution (Article 6 of the RF BC).

Limit of budget commitments- the amount of rights in monetary terms to the adoption of budgetary obligations by a public institution and (or) their fulfillment in the current financial year (current financial year and planning period);

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

(see text in previous edition)

The budget estimate of a state institution, which is a state authority (state body), a management body of a state extra-budgetary fund, a local government body exercising the budgetary powers of the main manager of budgetary funds, is approved by the head of this body.

(see text in previous edition)

The approved indicators of the budget estimate of a public 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 public institution.

(see text in previous edition)

The budget estimate of a state institution must additionally approve other indicators provided for by the procedure for compiling and maintaining the budget estimate of a state institution.

Indicators of the budget estimate of a public institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a public institution, can be detailed by the codes of the elements (subgroups and elements) of the types of expenses, as well as by the codes of the articles (sub-items) of the corresponding groups (articles) of the classification operations of the general government sector within the adjusted limits of budget obligations (Article 221 of the RF BC).

State institutions receive funding from the budget of the corresponding level. The allocation of funds to these institutions is preceded by budget planning.

The main methods of planning budget expenditures:

1. Regulatory;

2. Program-targeted;

3. The method of budgeting, focused on results;

The main method of planning budget expenditures is the normative method. The normative method of planning expenditures and payments is mainly used in planning funds to finance budget measures and budgeting state institutions. Norms are established by legislative or by-laws. These rules may be:

1. monetary value of in-kind indicators of meeting social needs (for example, norms for spending on food for the population in budgetary institutions, providing them with medicines, soft equipment);

2. norms of individual payments (for example, wage rate, allowances, scholarships, etc.);

3. norms, which are based on the average statistical values ​​of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).

On the basis of physical indicators (number of persons served, floor space, etc.) and financial norms, budget estimates are compiled, which may be as follows:

1. individual - compiled for a separate institution or a separate event;

2. general - compiled for a group of institutions or events of the same type;

3. for centralized activities - are developed by departments to finance activities carried out in a centralized manner (purchase of equipment, construction, repair, etc.);

4. consolidated - they combine both individual estimates and estimates for centralized events, that is, these are estimates for the whole department.

The estimate of a public institution reflects: directly the name of the institution of the budget recipient, its details, and then there is a breakdown of the amounts of expenses according to the operation codes of the public administration sector, and an explanatory note should be attached to the estimate as an application, which gives a detailed calculation of all calculated indicators. The estimate of a state institution is developed for one financial year, subject to approval by a higher manager of budget funds. A government institution cannot spend funds for purposes not provided for in the estimate.

Budgeting of state institutions allows you to solve the following tasks:

1. Providing budgetary institutions with state funding;

2. Analysis of proposed project expenditures and reports on the use of funds;

3. Control over efficient and economical spending of funds.

"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 paragraph 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 in 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 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), then 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 for the institution by the chief manager.

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 drawing up the draft of 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 obtained 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 their turn, communicate to the administrators and recipients of budgetary funds 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 to establish the volume and distribute the directions of 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 budget expenditures 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 chief 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 administrator of budget funds shall have the right, in accordance with the procedure established by him, to provide the head of the administrator 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 budgetary 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 volumes 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 PBO (within the limits of the appropriations approved to him and the PBO) 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