Article 219 of the budget code of the Russian Federation. The theory of everything
In accordance with paragraph 2 of Art. 219 of the Budget Code of the Russian Federation, the execution of the budget for expenditures provides for:
Acceptance of budgetary commitments;
Confirmation monetary obligations;
Authorization of payment of monetary obligations;
Confirmation of fulfillment of monetary obligations.
Recipients of budgetary funds can accept budgetary commitments only within the limits of budgetary commitments and (or) budgetary appropriations brought to them. The main manager (manager) of budgetary funds distributes budgetary appropriations and limits of budgetary obligations.
Acceptance of budgetary commitments in amounts exceeding the approved budgetary allocations and (or) limits of budgetary commitments, entails the imposition of administrative fine on officials in the amount of twenty thousand to fifty thousand rubles.
Authorization of payment of monetary obligations of recipients of funds federal budget and administrators of the sources of financing the federal budget deficit, whose personal accounts are opened with the Federal Treasury, are carried out by the Federal Treasury. It is guided by the order of the Ministry of Finance of Russia dated 01.09.2008 No. 87n "On the Procedure for authorizing payment of monetary obligations by recipients of federal budget funds and administrators of sources of financing the federal budget deficit."
The authorization of operations is the execution of an authorization inscription after checking the documents submitted for the purpose of carrying out financial transactions, for their presence and (or) for the compliance of the information specified in them with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations.
For accounting by institutions, financial authorities of indicators of budgetary appropriations, limits of budgetary commitments, forecast indicators for budget revenues, as well as commitments (monetary obligations) for the corresponding financial year, the accounts of Sec. 5 "Authorization of expenditures" of the Chart of accounts for budgetary accounting.
The named accounting objects are grouped by the corresponding financial years:
10 "Authorization for the current financial yearยป;
20 "Authorization for the first year following the current one (next financial year)";
30 "Authorization for the second year following the current one (the first year following the next)";
40 "Authorization for the second year following the next";
90 "Authorization for other regular years (outside the planning period)".
Note that before the amendments were made by Order of the Ministry of Finance of Russia No. 89n, accounting for analytical group 90 was not provided for by Instruction No. 157n.
According to clause 312 of Instruction No. 157n, at the end of the current financial year, balances on the corresponding analytical accounts for authorizing expenditures are not transferred to the next year.
Indicators (balances) for the corresponding analytical accounts for authorizing expenditures formed in the reporting financial year for the first, second years following the current (next) financial year shall be transferred to the analytical accounts for authorizing budget expenditures in the following order:
Validation indicators of the first year following the current (next financial year) - to the authorization accounts of the current financial year;
indicators for the authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current (next financial year);
Validation indicators for the second year following the next - to the Validation accounts of the second year following the current one (the first year following the next).
The transfer of indicators for authorization is carried out on the first business day of the current year on the basis of the Certificate (f. 0504833).
As a result of the performed operations of transferring the indicators for authorization, the data of the analytical accounts of authorization of budget expenditures of the second year following the next one, containing in the 22nd bit of the account number the code analytical accounting"4" are set to zero.
Before the adoption of the law on the budget for the next financial year and the planning period and before the approval of the main manager of budget expenditures of budgetary appropriations and limits of budgetary obligations, the operation should not be reflected in the corresponding analytical accounts of authorization of budget expenditures of the second year following the next one.
When approved by the main manager (manager) of budgetary funds of budgetary appropriations, limits of budgetary obligations for enlarged codes budget classification, they are detailed by corresponding codes budget classification with the reflection of the turnover on debit and credit of the corresponding analytical account for authorizing budget expenditures.
Budget accounting of expenditure authorization operations is carried out on the basis of primary documents(accounting documents) established financial authority the corresponding budget, reflecting the correspondence on the corresponding accounts of the authorization of budget expenditures, provided for by Instruction No. 162n.
In the event that in the current financial year there are changes in the approved indicators for authorizing budget expenditures, then in budget accounting these changes are reflected as follows:
upon approval of an increase in the indicator - with a "plus" sign;
when approving a decrease in the indicator - with a minus sign.
The procedure for bringing budgetary appropriations and limits of budgetary obligations when organizing the execution of the federal budget was approved by order of the Ministry of Finance of Russia dated 30.09.2008 No. 104n. According to the above documents and in accordance with Art. 219 of the Budget Code of the Russian Federation, the sequence of operations for approving / bringing budget allocations and limits of budgetary obligations is as follows.
1. The financial authority registers the indicators of the consolidated budget list and the list of limits of budgetary obligations. In particular, at the federal level, the Ministry of Finance of Russia brings budget data to the Federal Treasury in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main administrators of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by order of the Ministry of Finance of Russia dated November 23 .2011 No. 159n.
2. The financial body communicates to the main administrators of budgetary funds and the main administrators of the sources of financing the budget deficit budgetary appropriations and limits of budgetary obligations by the Treasury Notice (f. 0531721).
3. The main manager of budgetary funds brings budgetary allocations and limits of budgetary obligations to the subordinate administrators and recipients of budgetary funds by the Expenditure Schedule (f. 0531722). Similar explanations are given in the letter of the Ministry of Finance of Russia dated 01.07.2014 No. 02-03-09 / 31806.
4. The manager of budgetary funds reflects the received budgetary allocations and limits of budgetary obligations. At the same time, in terms of limited expenditures, the Federal Treasury only adjusts the limits of budgetary obligations, for unlimited expenditures and sources of financing the budget deficit - appropriations. For this, the Expense schedule (f. 0531722) is used.
5. The recipient of budgetary funds reflects the received budgetary allocations and limits of budgetary obligations on the basis of the Expenditure schedule (f. 0531722).
6. The recipient of budgetary funds reflects the accepted budgetary commitments.
The main managers and administrators of budgetary funds have the right to form Expenditure schedules (f. 0531722) both by separate documents and in the form of Registers of expenditure schedules (f. 0531723).
The accounting of indicators for the authorization of budget expenditures is carried out in the following accounts (table 165).
Table 165
Cost Authorization Accounting Accounts
Synthetic account number | Budget accounting grouping account number |
0 501 00 000 "Limits of budgetary commitments" | 0 501 10 000 "Limits of budgetary obligations of the current financial year" |
0 501 20 000 "Limits of budgetary obligations of the first year following the current (next financial year)" |
|
0 501 30 000 "Limits of budgetary obligations of the second year following the current (first year following the next)" |
|
0 501 40 000 "Limits of budgetary obligations of the second year following the next" |
|
0 501 90 000 "Limits of budgetary obligations for other regular years (outside the planning period)" |
|
0 502 00 000 "Commitments" | 0 502 10 000 "Commitments for the current financial year" |
0 502 20 000 "Obligations for the first year following the current one (for the next financial year)" |
|
0 502 30 000 "Commitments for the second year following the current (first year following the next)" |
|
0 502 40 000 "Commitments for the second year following the next" |
|
0 502 90 000 "Obligations for other next years (outside the planning period)" |
|
0 503 00 000 "Budgetary appropriations" | 0 503 10 000 "Budgetary Appropriation of the Current Fiscal Year" |
0 503 20 000 "Budgetary appropriation of the first year following the current (next financial year)" |
|
0 503 30 000 "Budgetary allocation of the second year following the current (first year following the next)" |
|
0 503 40 000 "Budgetary allocation of the second year following the next" |
|
0 503 90 000 "Budgetary appropriations for other regular years (outside the planning period)" |
Indicators on authorization of expenditures related to the current financial year are reflected in the accounts: 0 501 10 000, 0 502 10 000, 0 503 10 000; related to the next (next) financial year - on accounts 0 501 20 000, 0 502 20 000, 0 503 20 000, etc.
More on the topic 17.1. The concept of authorizing budget expenditures:
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- 8.4. Budget revenues and expenditures, their classification. Balancing budgets
- Introduction. 5 Chapter 1. The content of finance and the basics of managing the financial system 8 1.1. Economic essence finance. 8 1.2. The structure of the financial system of Russia. 15 1.3. Implementation of financial policy as the main goal of financial management 22 Control questions for chapter 1. 37 Chapter 2. Place and role of the budgetary system in financial system countries 38 2.1. Formation and development of the budgetary system in Russia. 38 2.2. The role of the budget in the socio-economic development of the country 47 2.3. Fundamentals of a modern budgetary device in Russia. 57 2.4. Legislative regulation budgetary legal relations 72 2.5. State off-budget funds .. 76 Control questions to chapter 2. 79 Chapter 3. Interbudgetary relations. 80 3.1. Interbudgetary relations and budgetary federalism 80 3.2. System formation interbudgetary relations in Russia. 86 3.3. Fundamentals of Interbudgetary Equalization in Russia. 91 3.4. Characteristics of interbudgetary transfers. 94 Control questions to chapter 3. 107 Chapter 4. Budget revenues of the budgetary system of the Russian Federation .. 108 4.1. Essence and types of budget revenues. 108 4.2. Federal budget revenues. 115 4.3. Features of the formation of incomes of the budgets of the constituent entities of the Russian Federation and budgets municipalities... 117 4.4. The problem of rationalizing the structure of budget revenues of different levels of the budgetary system of the Russian Federation .. 122 Control questions to chapter 4. 125 Chapter 5. Expenditures of the budgets of the budgetary system of the Russian Federation .. 126 5.1. The essence of budget expenditures and their role in macroeconomic regulation. 126 5.2. The structure of expenditures of the budgets of the budgetary system of the Russian Federation 129 5.3. Features of the implementation of the program-target budget financing 145 Control questions to chapter 5. 149 Chapter 6. Balance of budgets of the budgetary system of the Russian Federation .. 150 6.1. Essence and causes of occurrence budget deficit 150 6.2. Sources of financing the budget deficit in Russia. 153 6.3. State and municipal debt... 157 Control questions to chapter 6. 161 Chapter 7. The budgetary process in the Russian Federation. 163 7.1. Participants budget process and their powers. 163 7.2. Drafting the budgets of the budgetary system of the Russian Federation .. 167 7.3. Consideration and approval of budgets of the budgetary system of the Russian Federation 171 7.4. Execution of budgets of the budgetary system of the Russian Federation .. 175 7.5. External check budget reporting... 181 Test questions for chapter 7. 184 References .. 185 Appendices. 192 INTRODUCTION
- 4.1. The concept and structure of the code for the classification of expenditures of the budgets of the Russian Federation and the structure of codes for expenditure transactions
(as amended by Federal Law of 26.04.2007 N 63-FZ)
1. Execution of the budget for expenditures is carried out in the manner established by the relevant financial body (management body of the state extrabudgetary fund), in compliance with the requirements of this Code.
2. Execution of the expenditure budget provides for:
making budgetary commitments;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the fulfillment of monetary obligations.
3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it. (as amended by Federal Law of 30.12.2008 N 310-FZ)
The recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, otherwise legal act, by agreement.
4. The recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings, in accordance with payment documents. (as amended by Federal Law of 30.11.2011 N 352-FZ)
5. Authorization of payment of monetary obligations is carried out in the form of making a permit inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing the payment of monetary obligations established by the financial body (governing body of the state non-budgetary fund) in accordance with the provisions of this Code. (as amended by Federal Law of 23.07.2013 N 252-FZ)
To authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, and information about registered budgetary commitment under a state (municipal) contract with the terms of this state (municipal) contract. (paragraph introduced Federal law dated 28.12.2013 N 418-FZ)
Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations communicated to the recipient of budgetary funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off Money from a single budget account in favor of individuals or legal entities, budgets of the budgetary system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions to fulfill the monetary obligations of recipients of budget funds.
1. Execution of the budget for expenditures is carried out in accordance with the procedure established by the relevant financial body (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. Execution of the expenditure budget provides for:
acceptance and accounting of budgetary and monetary obligations;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the fulfillment of monetary obligations.
2.1. The financial body (the governing body of the state off-budget fund), in the manner prescribed by it, directs to the financial body public education(to the governing body of the state off-budget fund), the budget of which is provided with interbudgetary transfers, notifications on the provision of subsidies, subventions, other interbudgetary transfers that have special purpose, in the form established by the Ministry of Finance of the Russian Federation.
3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it.
The recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.
4. The recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings, in accordance with payment documents.
5. Authorization of payment of monetary obligations is carried out in the form of making a permit inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing the payment of monetary obligations established by the financial body (governing body of the state non-budgetary fund) in accordance with the provisions of this Code.
To authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, and information about the budgetary obligation taken into account under a state (municipal) contract under the terms of this state (municipal) contract.
Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations communicated to the recipient of budgetary funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off of funds from the single budget account in favor of individuals or legal entities, budgets of the budgetary system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions for the execution of monetary obligations of recipients of budgetary funds.
1. Execution of the budget for expenditures is carried out in accordance with the procedure established by the relevant financial body (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. Execution of the expenditure budget provides for:
acceptance and accounting of budgetary and monetary obligations;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the fulfillment of monetary obligations.
2.1. The financial body (the governing body of the state extra-budgetary fund), in the manner prescribed by it, sends to the financial body of public-law education (the governing body of the state extra-budgetary fund), the budget of which is provided with interbudgetary transfers, notifications on the provision of subsidies, subventions, and other interbudgetary transfers with a specific purpose, according to the form established by the Ministry of Finance of the Russian Federation.
3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it.
The recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.
4. The recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings, in accordance with payment documents.
5. Authorization of payment of monetary obligations is carried out in the form of making a permit inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing the payment of monetary obligations established by the financial body (governing body of the state non-budgetary fund) in accordance with the provisions of this Code.
To authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, and information about the budgetary obligation taken into account under a state (municipal) contract under the terms of this state (municipal) contract.
Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations communicated to the recipient of budgetary funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off of funds from the single budget account in favor of individuals or legal entities, budgets of the budgetary system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions for the execution of monetary obligations of recipients of budgetary funds.
1. Execution of the budget for expenditures is carried out in accordance with the procedure established by the relevant financial body (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. Execution of the expenditure budget provides for:
(see text in previous edition)
confirmation of monetary obligations;
Authorization of payment of monetary obligations;
confirmation of the fulfillment of monetary obligations.
2.1. The financial body (the governing body of the state extra-budgetary fund), in the manner prescribed by it, sends to the financial body of public-law education (the governing body of the state extra-budgetary fund), the budget of which is provided with interbudgetary transfers, notifications on the provision of subsidies, subventions, and other interbudgetary transfers with a specific purpose, according to the form established by the Ministry of Finance of the Russian Federation.
3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to it.
(see text in previous edition)
The recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.
4. The recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings, in accordance with payment documents.
(see text in previous edition)
(see text in previous edition)
The Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities), governing bodies of state extra-budgetary funds, when registering budgetary and monetary obligations, authorizing the payment of monetary obligations, are carried out in accordance with the procedure established by the relevant financial body (governing body of the state extra-budgetary fund), provided for in paragraph 1 of this article, control for:
non-exceeding of budgetary commitments over the corresponding limits of budgetary commitments or budgetary appropriations communicated to the recipient of budgetary funds, as well as compliance of the information on budgetary commitments with the budgetary expenditure classification code;
the compliance of the information on the monetary obligation with the information on the registered corresponding budgetary obligation;
compliance with the information specified in payment document to pay a monetary obligation, information about a monetary obligation;
the presence of documents confirming the occurrence of a monetary obligation.
In the procedure established by the relevant financial body (management body of the state extra-budgetary fund), and provided for in paragraph 1 of this article, in addition to the information specified in this paragraph, other information subject to control may be determined.
In the event that a budget obligation arose on the basis of a state (municipal) contract, additional control over the compliance of information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services for the provision of state and municipal needs, and information about the registered budgetary obligation arising on the basis of a state (municipal) contract, the terms of a state (municipal) contract.
Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budgetary obligations communicated to the recipient of budgetary funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of budgetary appropriations brought to the attention of the recipient of budgetary funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the write-off of funds from the single budget account in favor of individuals or legal entities, budgets of the budgetary system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions for the execution of monetary obligations of recipients of budgetary funds.
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