Features and types of off-budget funds. Summary: Features of off-budget funds Directions of use of state off-budget funds
The procedure for the use of funds from off-budget funds. The funds accumulated by off-budget social funds, as a rule, are used by them directly for the payment of pensions, health insurance costs, and to ensure employment of the population.
The exception is the Social Insurance Fund, a significant part of the funds of which is used directly on the spot by the enterprises-payers of contributions, the expenses incurred are included in the payment of contributions or reimbursed subsequently. The procedure for using the funds of the Social Insurance Fund is governed by the following regulatory documents Decree of the Council of Ministers - the Government of the Russian Federation dated 10.26.93 1094 Issues of the Social Insurance Fund of the Russian Federation Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation dated 12.02.94 101 Instruction on the accrual procedure, payment of insurance premiums, expenditure and accounting of state social insurance funds approved by the resolution of the Social Insurance Fund of the Russian Federation jointly with the Ministry of Labor and Social Development of the Russian Federation, the Ministry of Finance of the Russian Federation, the State Tax Service of the Russian Federation with the participation of the Central Bank of the Russian Federation dated 12.10.96 162 2 87 07 -1-07 Instruction on the procedure for the acquisition, distribution, issuance and accounting of vouchers for sanatorium treatment and recreation at the expense of state social insurance funds, approved by the resolution of the Fund a social insurance from 6.08.97 64 Letter of the Social Insurance Fund of the Russian Federation dated 22.10.97 054 844-97 on payments at the expense of the fund and an explanation of the department of legal support of social insurance of the FSS RF On the directions of spending funds of the Social Insurance Fund of the Russian Federation Resolution of the Government of the Russian Federation 1471 On some measures to streamline payments at the expense of the RF Social Insurance Fund, which approved amendments and additions to the Regulations on the RF Social Insurance Fund. The main type of social insurance payments is temporary disability benefits.
The basis for granting benefits is a sheet of temporary disability issued by a medical institution.
The procedure for issuing certificates of incapacity for work is regulated by the instruction on the procedure for issuing documents certifying temporary disability of citizens approved by order of the Ministry of Health and Medical Industry of the Russian Federation dated 10.19.94 206 and by the decree of the Social Insurance Fund of the Russian Federation dated 19.10.94 21. Allowance for temporary disability, pregnancy and childbirth is assigned to employees if the disability occurred during their work, including the probationary period and the day of dismissal in this organization.
The allowance is assigned based on the employee's actual earnings and the duration of his continuous work experience of 8 or more years - 100, from 5 to 8 years - 80, up to 5 years - 60. At the same time, a number of categories of workers have benefits, regardless of the length of service, 100 earnings are paid to employees in the event of an exacerbation of an occupational disease, to persons who have three or more dependent children under the age of 16 for students - 18 years, to persons who have benefits in connection with the Chernobyl accident, working invalids of the Great Patriotic War and other invalids, persons equated to them in terms of benefits. Social allowance for burial from the FSS is paid only for deceased workers and their minor children at actual expenses in an amount not exceeding ten times the minimum wage.
As for the costs of burying pensioners, they are reimbursed according to social norms by the social protection authorities.
An important channel for using social insurance funds is the purchase and issuance of vouchers for sanatorium treatment.
These issues are regulated by the above-mentioned instruction on the procedure for the acquisition, distribution and accounting of vouchers issued at the expense of the FSS. According to this instruction, at the expense of the FSS funds, vouchers can be purchased and issued to those in need in sanatoriums, in a sanatorium for an adult with a child, a year-round sanatorium health camp, a sanatorium-preventorium, a rest house, a recreation center, a stationary recreation center of an enterprise, a spa balneological hospital, a spa mud bath , resort clinic. The Social Insurance Fund establishes the standard of expenses for the organization of sanatorium services and recreation.
Vouchers for sanatorium treatment and recreation are issued by the accounting department of the policyholder on the basis of an extract from the decision of the commission of the social insurance commissioner no later than 20 days before the start of their validity period.
In some cases, with the consent of the recipient, the voucher can be issued at a later date, but not later than the time required for timely arrival at the place of treatment or rest. The size of the partial payment for a voucher to sanatorium and health resort organizations in Russia is for sanatorium treatment - from 5 to 20, the cost of a vacation voucher - from 10 to 25 the cost of a voucher.
Vouchers for treatment and rest are monetary documents and are subject to storage at the cash desk and accounting for account 56 Cash documents. All vouchers must be registered in a specialized register - the book of the register of receipt and issuance of vouchers f. 13 FSS. Accounting for settlements with off-budget social funds for social insurance and security is carried out on account 69 Settlements for social insurance and security, to which the following sub-accounts are provided 1 - Settlements for social insurance 2 - Settlements for pension benefits 3 - Settlements for health insurance 4 - Settlements for the fund employment. The credit of account 69 on the corresponding sub-accounts reflects the amounts accrued at the established rates to the relevant social funds, where, in correspondence with the debit of the accounts, the amounts of wages from which deductions were made 08, 10, 11 Animals in growing and fattening, 12, 15 Harvesting and purchase of materials, 20-31 - accounts of production costs 43-48 - accounts for the accounting of sales 88 subaccount 5 89 Reserves for future expenses and payments 96 Target financing and receipts. The credit of account 69 also reflects the amount of penalties for late payment of insurance amounts, incorrect accrual of payment amounts and other violations revealed during checks of settlements with the relevant funds in correspondence with the debit of account 81. Credit of account 69, subaccount 2 reflects the amount of deductions from payment labor 1 to the Pension Fund in correspondence with the debit of account 70. The debit of account 69 reflects the amount of transfer of debt to social funds in correspondence with the credit of accounts for accounting for cash or bank loans when transferring debt through a bank loan, as well as the use of funds from the social fund insurance directly on the farm in correspondence with the loan of various accounts, depending on the nature of the costs incurred.
So, when calculating amounts on sick leave, an entry is made Debit 69, subaccount 1 Credit 70 When paying sick leave, an entry is made Debit 70 Credit 50 Cashier. According to several options, it is possible to reflect transactions on the receipt and use of vouchers at the expense of the Social Insurance Fund. Option 1 - purchase purchase of vouchers in the Fund's institutions the invoice for the voucher was paid Debit 76 Settlements with various debtors and creditors, Credit 51 received voucher in the organization Debit 56 Monetary documents, Credit 76 written off voucher issued free of charge Debit 69 Credit 56. In case of partial payment for the voucher by an employee the first two entries will coincide, and then the entries will take the following form accrued partial payment for the voucher Debit 73 Credit 56 paid to the cashier partial payment Debit 50 Credit 73 the rest of the voucher is debited from the FSS Debit 69 Credit 56. The considered option is applied in the case when the organization independently purchases vouchers in the territorial offices of the Social Insurance Fund.
This procedure is provided for in the instruction on the purchase of vouchers for organizations with more than 300 insured employees.
Vouchers for organizations with up to 300 insured organizations receive directly from the FSS authorities against accrued insurance payments.
In this case, the entries on the accounts will take the following form II option - direct receipt of vouchers in the FSS authorities, the voucher from the FSS authorities is capitalized Debit 56 Credit 69 the amount of partial payment for the voucher is charged Debit 73 Credit 56 paid to the cashier partial payment for the voucher Debit 50 Credit 73 written off the cost vouchers issued at the expense of the Fund Debit 69 Credit 56 the debt of the FSS has been repaid for partial payment of the voucher Debit 69 Credit 51. The difference between these two options is reduced to a different procedure for writing off vouchers on account 69 in the first case they are debited with the subsequent reflection of the source on account 69 with a large the number of vouchers of these amounts due to their own accruals on account 69 may not be sufficient, therefore, in the future they can be reimbursed by the FSS d-t account. 51, count. In the second case, they are immediately credited to the deductions made to the FSS. option - receiving vouchers from the FSS to the account.
If vouchers are received from the executive body of the Fund for accountability, they are recorded on off-balance account 006 Forms of strict reporting. When they are issued for sale, they are debited from account 006 and are reflected in the balance sheet as in the second option through account 56, if the voucher is issued free of charge at the expense of the FSS or when sold through account 50 in either case in correspondence with account 69. Unused amounts are transferred to the centralized fund Debit 69, subaccount 1 Credit 51. Expenses on state social insurance incurred in violation of the established rules or not confirmed by documents are not accepted for offset from the FSS funds and are subject to reimbursement in the prescribed manner.
For late payment of contributions to the FSS of the Russian Federation, the Pension Fund of the Russian Federation, the funds of the compulsory medical insurance and the State Social Fund of the Russian Federation, penalties are charged based on the 1,300 refinancing rate of the Central Bank of the Russian Federation in effect at the time of arrears.
In 1999, the bodies of the FSS of the Russian Federation and the State Social Fund of the Russian Federation are obliged to write off amnesty penalties of organizations making current payments in full and repaying overdue debts that have developed as of January 1, 1999. In case of partial repayment of arrears, the write-off of penalties is made in proportion to the amount of the repaid debt. Debts of agricultural producers and enterprises on fines and fines to the FSS of the Russian Federation as of April 1, 1999 are written off in full.
According to the letter of the MHI Fund dated 01/10/97, if the policyholder made deductions for payments that should not be accrued for the same period of time, but did not accrue where it should be, then offset is not forgiven, and a penalty of 1 is charged for each day of delay. 2.3.
End of work -
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Accounting for settlements for property, personal and social insurance and security
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Redistribution of a part of the national income in the interests of certain social strata of the population is carried out through state extra-budgetary funds.
State off-budget fundIs a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens and the satisfaction of certain needs of a social and economic nature. However, the isolation of state extra-budgetary funds does not exclude, if necessary, their consolidation in the state budget.
State social extra-budgetary funds include:
Pension Fund of the Russian Federation;
Social Insurance Fund of the Russian Federation;
Federal Compulsory Medical Insurance Fund of the Russian Federation;
State Employment Fund of the Russian Federation.
Economic extra-budgetary funds include the Federal and territorial road funds, the Fund for the reproduction of the mineral resource base of the Russian Federation, etc.
There are also off-budget funds for intersectoral and sectoral purposes, the purpose of which is to provide financial support to specific institutions and projects (Federal Fund for the Support of Small Business)
With the help of off-budget funds, the state and the municipality solve the most important social problems:
Social protection of the population;
Raising the living standards of the population;
Maintaining and improving the health of the population;
Social orientation of the unemployed population.
Provision of social services to the population.
Extrabudgetary funds are created in two ways. One way is the allocation of certain expenses from the budget, which are of particular importance, the other is the formation of an off-budget fund with its own sources of income for certain purposes. Thus, in many countries, a social insurance fund has been created to provide social support to certain groups of the population. Other funds appear in connection with the emergence of new, previously unknown costs that deserve special attention from the community. In this case, at the suggestion of the government, the legislature makes a special decision on the formation of this extra-budgetary fund.
The material source of off-budget funds is the national income.
The overwhelming majority of funds are created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.
Special taxes and fees are set by the legislature.
A significant number of funds are formed at the expense of the central, regional and local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues.
Extra-budgetary funds can also be revenues from borrowed funds. The surplus available to off-budget funds can be used to purchase securities and make a profit in the form of dividends or interest.
Federal off-budget funds are formed from the following sources:
special targeted taxes and fees established for the respective fund;
deductions from the profits of enterprises, institutions and organizations;
budget funds;
profit from commercial activities carried out by the foundation as a legal entity;
loans received by the fund from the Central Bank of the Russian Federation or from commercial banks.
The direction of spending the funds received in off-budget funds is determined by the purpose of the funds. In addition to the targeted use of the funds of these funds (at the same time, the name of the fund itself indicates a specific goal: the Pension Fund of the Russian Federation was created to finance the costs of state pension provision of citizens, compulsory medical insurance funds - to finance state-guaranteed medical care to citizens, etc.), they can directed to the maintenance of the fund management bodies, to investment activities, etc. Pension Fund of the Russian Federation (PFR)created on the basis of the resolution of the Supreme Soviet of the RSFSR dated December 22, 1990 for the purpose of state management of the finances of pension provision of citizens. The task of the Pension Fund is targeted collection and accumulation of funds for the payment of pensions and child benefits, as well as the organization of their financing.
The main part of the income of the Pension Fund of the Russian Federation comes from payments for the unified social tax of employers and individual entrepreneurs. In addition to mandatory contributions, the PF RF may receive funds from the federal budget for targeted financing of payments of state pensions and benefits; income from the capitalization of a part of the temporarily idle funds of the Pension Fund and from servicing the accounts of the Pension Fund by commercial banks; interest and fines; voluntary contributions from citizens, etc.
Funds concentrated in the RF Pension Fund are directed to:
1) payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions;
2) payment of benefits for the care of a child over one and a half years old;
3) the provision of material assistance by the bodies of social protection of the population to the elderly and disabled citizens, etc.
According to the new pension model, contributions to the Pension Fund, which in aggregate amount to 28%, are divided into three parts: 14% are sent to the federal budget and used to pay the basic state pension (the guaranteed minimum is now 450 rubles); 8-12% of wages are the insurance part of the labor pension and are transferred to the Pension Fund of the Russian Federation (together with the base part, it must be at least 600 rubles, but not exceed 50% of the average salary for the entire period of labor activity); from 2 to 6% are sent to the fund to form the "funded component of labor pension"
Thus, the size of the pension in the new pension model is determined primarily not by the length of service of the employee, but by his real earnings and the amount of contributions to the Pension Fund made by the employer. This should stimulate workers, and after them employers, to abandon all kinds of "gray" salary schemes and to bring hidden parts of salaries out of the shadows, thereby increasing the receipt of funds for paying pensions to today's pensioners.
State Social Insurance Fund - This is a centralized fund of monetary resources of national purpose, distributed both in territorial and in sectoral sections.
This fund is created by the insurance method with the obligatory participation of enterprises and persons engaged in entrepreneurial activity.
The sources of the foundation are: deductions from compulsory payments for the unified social tax; income from investment of temporarily free funds of the FSS and their capitalization; appropriations from the budget; voluntary contributions from citizens; other receipts.
The funds of the Social Insurance Fund are directed to:
1) payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial;
2) sanatorium-resort treatment and health improvement of employees and their family members, as well as for other purposes of state insurance provided for by law (partial maintenance of sanatorium-preventoriums, sanatorium and health camps for children and youth, medical nutrition, payment of travel to the place of treatment and rest and back, etc.);
3) the provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial, sanatorium treatment and health improvement of employees and their families, as well as other goals of the state social insurance;
Compulsory health insurance funds of the Russian Federationcreated in 1991 in accordance with the Law of the RSFSR "On Compulsory Medical Insurance in the RSFSR" dated June 28, 1991.
The funds of the fund are intended for financing by insurance organizations of medical care and other services in accordance with compulsory medical insurance contracts. Such funds were created at the federal and regional levels.
Compulsory health insurance is designed to meet the needs for medical and pharmaceutical care provided in the amount and in accordance with targeted programs within the framework of state policy.
MHIF funds are formed from deductions from mandatory payments for the UST; income from investment of temporarily free funds of the FSS and their capitalization; appropriations from the budget; voluntary contributions from citizens and others
As a result of studying the material of Ch. 6 the student must: o know: the socio-economic role of off-budget funds, sources of income generation for off-budget funds, directions for using funds from the funds; about understand: features of the impact of payments from funds on the level and quality of life of certain categories of citizens; the relationship of legislative changes in the field of extra-budgetary funds with the goals and objectives of the country's socio-economic development; fund prospects;
about be able to " analyze the dynamics of the income and expenditure parts of funds, determine the reasons for changes in the budget items of funds and the impact of these changes on the implementation of constitutionally enshrined rights of citizens
Classification of off-budget funds and their role in solving social issues
Extrabudgetary funds - one of the links in the state budget system. With their help, the national income is redistributed in the interests of state authorities and the implementation of the constitutional rights of citizens. The specificity of off-budget social funds consists in the clear assignment of income sources to them and the strictly targeted use of their funds.
The term "off-budget funds" refers to funds of funds generated outside any budget, outside of it. State extra-budgetary funds are of public importance - funds of funds formed outside the state budget. In many countries, such funds appeared historically before the unified state budget appeared, and have always had a targeted character: with the help of such special funds, governments financed temporary operations, individual events and programs of emergency situations, and unforeseen expenses. To generate income from special off-budget funds, special income sources were used, separate special accounts were opened in banks.
With the advent of the budget, the role of extra-budgetary funds did not diminish, but, on the contrary, increased, since for the governments of many countries the availability of extra-budgetary funds means not only the possibility of promptly covering budget deficits, cash gaps, emergency and unforeseen expenses, but also, as a rule, uncontrolled public spending. funds at your own discretion.
Transformation of the socio-economic system of Russia in the early 1990s. created a radically new situation for the country's population, characterized by an unusually high level of social risks. Reforming the economy and the social sphere, an unfavorable demographic situation coincided in time with the intensification of competition in the world financial and labor markets, with the development of globalization of the world economy, which ultimately increased the adverse consequences for the country's population and led to large-scale unemployment, a decrease in labor costs and social security, medicine, education and culture.
With the establishment of a variety of forms of ownership, the sphere of state social security and its possibilities have sharply decreased. In this regard, since the beginning of the 1990s. On the agenda of state social policy, a special place was taken by the strategic task of modernizing the social protection system, adapting it to the requirements of a market economy, and forming economic, organizational and legal mechanisms of social insurance.
Solving this problem, the legislative and executive bodies of the country have developed a legislative framework for social insurance that regulates the activities of the main subjects of legal relations in this area, created state social extra-budgetary funds - the Pension Fund of Russia (PFR), compulsory medical insurance funds (federal and regional) (MHIF), Social Insurance Fund of the Russian Federation (FSS).
Social protection of the population includes: social security, social assistance, social guarantees, social insurance.
In accordance with the B K RF, state non-budgetary funds are intended for the implementation of the constitutional rights of citizens:
About social security by age;
Social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and other cases stipulated by the legislation of the Russian Federation on social security;
About health care and receiving free medical care.
The developed financial instruments and mechanisms of social protection made it possible in the context of large-scale changes in the economic and social spheres of the country in the 1990s. prevent extreme forms of poverty and poverty of the population, preserve at least some provision for pensioners, attract financial resources for medical care.
In the Russian Federation, the first off-budget funds began to be created during the period of the country's transition to new economic relations on the basis of the RSFSR Law of 10.10.1991 No. 1734-1 "On the Basics of the Budgetary Structure and Budgetary Process in the RSFSR". In the future, the process of their creation and functioning was regulated by the laws of the Russian Federation:
- 0 On local self-government in the RSFSR (dated 06.06.1991);
- 0 On the fundamentals of budgetary rights and rights for the formation and use of extra-budgetary funds of representative and executive bodies of state power, republics within the Russian Federation, autonomous regions, autonomous districts, territories, regions, cities of Moscow and St. Petersburg, LSG bodies (dated 15.08. );
- 0 On the general principles of organization of local self-government in the Russian Federation (from 12.08.1995);
- 0 On the financial foundations of local self-government in the Russian Federation (from 23.09.1997);
- 0 legislative acts on the basis of which separate extra-budgetary funds were created;
On legislative acts of the modern period, which provided a new role and impact on the social protection of certain categories of citizens of the country.
The classification of extra-budgetary funds according to different criteria is shown in Fig. 6.1.
R and C. 6.1. Classification of extrabudgetary funds
Extrabudgetary funds are characterized by a number of features: S have a strictly targeted orientation;
They are eligible for financial assistance from the federal budget under certain conditions;
The funds of the funds are intended to finance expenses not included in the budget;
Contributions to funds and the relationship arising from their payment are mandatory, although not defined by the Tax Code of the Russian Federation;
Monetary resources of the funds are owned by the state, are not included in the budgets of various levels, are not subject to withdrawal for any purposes not directly provided for by law;
The spending of the fund is carried out on the basis of laws adopted at the federal and regional levels.
Large sums of funds go through off-budget funds, especially through the pension fund. In fig. 6.2 presents data for 2011.
The general concept of off-budget funds: features of their formation and use.In the modern world, the formation of various, moreover, very significant in terms of volume of extra-budgetary funds has become a common practice. The huge amounts of funds accumulated in extra-budgetary funds are, in fact, the second budget of the central governments, which means that they expand both financial resources and the possibilities of purposeful regulation of socio-economic processes. It is generally accepted that the first state non-budgetary funds appeared in the late 1920s - early 1930s. XX century However, it would be more correct to say that from that time on they began to form on a more regular basis and in much larger volumes. After World War II, off-budget funds began to be created especially actively, initially in the developed countries of Western Europe.
The emergence of state non-budgetary funds (in the form of various special funds, special accounts, etc.) was caused by the need to solve at one stage or another acute socio-economic problems, the solution of which, for various reasons, turned out to be impossible at the expense of budgetary resources. In addition, unlike budget funds intended to meet a huge range of public needs, extra-budgetary funds were originally created to solve relatively narrow specific tasks, which objectively required the formation of special financial mechanisms for attracting and using funds. On the part of the public, the practice of forming extra-budgetary funds by the state does not enjoy wide support, nevertheless it persists. The variety of goals and objectives for the solution of which state off-budget funds are created does not allow their clear classification, therefore all existing funds can be conditionally divided into two main types: economic and social.
Their very name testifies to the specifics of state off-budget funds. Regardless of the purpose and method of formation, a state non-budgetary fund is a fund created by the state, separated from the budget. State extra-budgetary funds can be viewed from two points of view: material and institutional. Of significant importance are the special
10.1. The essence and purpose of state extra-budgetary funds 353
Benefits of the Fund: state off-budget fund- this is, on the one hand, a fund of funds created by the state separately from the budget to financially support the implementation of certain tasks, and on the other hand, an organization that manages this monetary fund.
State off-budget funds are an element of the public finance system, which is closely related to the country's budget system. First of all, they are united by a single source of financial resources - national income. The state accumulates part of the national income and realizes the redistribution of the generated financial resources between industries and sectors of the economy, as well as between individual strata and groups of the population.
The unity of budgetary and extrabudgetary funds is manifested both in the methods of their formation (both of them, in their overwhelming part, are formed in a mandatory, compulsory manner; both are conditionally refundable), and in their functional purpose (the accumulated funds are directed to finance public needs) ...
State off-budget funds are defined in the Budget Code of the Russian Federation as an element of the budget system, therefore, their connection with the budget in Russian practice is especially pronounced.
Off-budget funds can be created by federal and regional government bodies and local governments. Funds can be received by these funds on a mandatory or voluntary basis. The funds are spent for strictly targeted purposes - for state social insurance and social security, financing of economic sectors, research and development, for the development of social and industrial infrastructure of certain territories, etc. Territorial off-budget funds are an integral part of the territorial finance system. There are the following main sources of financial resources of state extra-budgetary funds:
Special (target) taxes and fees;
Deductions from profit (income) of enterprises and organizations;
Profit from commercial activities of the most extra-budgetary
Fund;
Borrowed funds.
Special taxes (fees) are established by tax legislation. Budgetary funds come in the form of subsidies or deductions from tax revenues of the budget adopted by law. - A positive balance (surplus) arising in a particular period
354 * Chapter 10. State social extra-budgetary funds
Extra-budgetary funds can be used to purchase securities and generate income in the form of dividends or interest, however, the conditions for using funds are usually strictly regulated.
Formation and development of off-budget funds in the Russian | deration in the process of market transformation.In Russia, the formation of state extra-budgetary funds took place most actively in the 1990s. In accordance with the Law of the RSFSR of October 10, 1991: No. 1734-1 "On the Fundamentals of the Budgetary Structure and Budget Planning in the RSFSR," government and local government bodies had the right to create off-budget funds that have the status of independent legal entities, independent of the respective budgets) other authorities.
The most significant role was played by such economic state off-budget funds as the Federal and Territorial Road Funds; Fund for the reproduction of the mineral resource base PC Federal Ecological Fund of the Russian Federation, as well as non-budgetary intersectoral and sectoral funds: Federal Fund for Support of Small Business; Fund for Assistance to Scientific and Technological Progress, etc.
The first social funds were:
Pension Fund of the Russian Federation;
Social Insurance Fund of the Russian Federation;
Federal Compulsory Health Insurance Fund
Russian Federation;
State Employment Fund of the Russian Federation
tion.
In the process of functioning of state extra-budgetary funds, both economic and social, along with the positive sides, andextremely negative, due to the dual legal status of funds that function as a power structure in the formation of income and distribute the funds received, including on a contractual basis. This situation created mustacheprecautions for abuse, which manifested itself in practice. This became one of the reasons for the reorientation of the course towards limiting extrabudgetary funds and their consolidation (consolidation) in the budget system.
The legal basis for the activities of state non-budgetary fundsRF are:
ConstitutionRF - is the main source of law in all "branches of social life. With regard to state non-budgetary funds, its role is to implement the principles of the social state enshrined in this document;
10.1. The essence and purpose of state extra-budgetary funds 355
Tax Code of the Russian Federation -in the part devoted to the unified social tax (UST), legislatively fixes one of the sources of income for state extra-budgetary funds;
Budget Code -determines the foundations of the functioning of state non-budgetary funds as elements of the budgetary system of the Russian Federation;
regulatory legal acts concerning the activities of individual funds -are necessary to solve organizational issues related to the activities of a particular fund, that is, they reflect the specifics of the activities of each fund. These include Decrees of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation.
Presidential decrees, if necessary, concretize and supplement the existing legislative acts, are used as a mechanism for the prompt resolution of certain issues of social policy. Government regulations play an important role in ensuring the social rights of citizens, since it is directly responsible for the implementation of a unified state policy in the field of social security.
In the Budget Code, state extra-budgetary funds are defined as participants in the budgetary process, that is, the process of drawing up, reviewing, approving, executing and monitoring the execution of budgets. The Budget Code defines the main provisions governing the activities of the state non-budgetary fund.
In accordance with Art. 13 of the Budget Code, the state extra-budgetary fund - this is a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. The expenditures and incomes of the state off-budget fund are formed in the manner prescribed by federal law, or in another procedure provided for by the specified code.
It was also established that outside the federal budget, state funds of monetary funds are formed, managed by the state authorities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to:
Social security by age;
Social security for sickness, disability, in case of sweat
when the breadwinner, the birth and upbringing of children and in other cases,
reviewed by the legislation of the Russian Federation on social
provision;
356 Chapter 10. State social extra-budgetary funds
Social security in case of unemployment;
Health care and free medical care.
The legal status, the procedure for the creation, operation and liquidation of state extra-budgetary funds are determined by federal law in accordance with the Budget Code.
Funds of state extra-budgetary funds are in federal ownership. Funds of state extra-budgetary funds are not included in the budgets of all levels of the budget system and are not subject to withdrawal.
State extra-budgetary funds of the Russian Federation are (Article 144 of the Budget Code):
Pension Fund of the Russian Federation;
Social Insurance Fund of the Russian Federation;
Federal Mandatory Health Insurance Fund;
State Employment Fund of the Russian Federation.
Draft budgets of state extra-budgetary fundsare drawn up by the management bodies of these funds and sent by the executive authorities for consideration by the legislative (representative) bodies as part of documents and materials submitted simultaneously with the draft corresponding budgets for the next financial year.
The budgets of state off-budget funds of the Russian Federation are considered and approved by the Federal Assembly "in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year.
Draft budgets of territorial state extra-budgetary fundsare submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative (representative) bodies of the constituent entities of the Russian Federation simultaneously with the draft laws of the constituent entities of the Russian Federation on the budget for the | the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next financial year.
Incomes of state extra-budgetary fundsformed by:
Mandatory payments established by the legislation of the Russian Federation
the Russian Federation;
Voluntary contributions from individuals and legal entities;
Other income provided by the legislation of Russia
Federation.
Expenditure of funds of state extra-budgetary fundscarried out exclusively for the purposes determined by law
10.1. The essence and purpose of state extra-budgetary funds 357
Of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.
Execution of budgets of state extra-budgetary fundscarried out by the Federal Treasury.
The report on the execution of the budget of the state extra-budgetary fund is drawn up by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval to the Federal Assembly in the form of a federal law.
The report on the execution of the budget of the territorial state off-budget fund is drawn up by the fund's management body and submitted by the executive authority of the constituent entity of the Russian Federation for consideration and approval to the legislative (representative) body of the constituent entity of the Russian Federation in the form of a law of the constituent entity of the Russian Federation.
Controlthe execution of the budgets of state extra-budgetary funds is carried out by the bodies providing control over the execution of budgets of the corresponding level of the budgetary system of the Russian Federation, in the manner established by the Budget Code for the respective budgets.
The procedure and terms for submitting reports of state non-budgetary funds, including those published, are determined in accordance with the specified code for the respective budgets.
The fifteen-year period of functioning of state social extra-budgetary funds has shown that in recent years negative trends have begun to manifest themselves, undermining the stability of the financial base of state social extra-budgetary funds.
Despite the nominal growth of the funds' incomes, the real situation in the sphere of forming the financial base is deteriorating. First of all, this is due to a decrease in the rates of the unified social tax (UST). In the materials of the Analytical Bulletin of the Federation Council, in this regard, attention is drawn to the aggravation of the problem of financial support of state non-budgetary funds.
According to the available calculations, the reduction of the maximum UST rate from 35.6 D ° 26% of the amount of payments in favor of the employee in 2005 will lead to a shortfall in revenues of the budgets of state extra-budgetary funds in the amount of almost 317 billion rubles.
Part of the lost income will be reimbursed from the Stabilization Fund, but this measure concerns only the Pension Fund of Russia and so far only in 2005. The issue of reimbursement remains unresolved
358 * Chapter 10. State social extra-budgetary funds
Shortfall in income for compulsory health insurance funds and the social insurance fund.
In 2005, funds from the federal budget in the amount of 3 billion rubles were allocated to the Federal Compulsory Medical Insurance Fund. for compulsory medical insurance for children and 9 billion rubles. from the Pension Fund of the Russian Federation for compulsory medical insurance of non-working pensioners; The Pension Fund of the Russian Federation receives a transfer from the federal budget in the amount of 74.7 billion rubles. to finance the basic part of the labor pension.
The decision was made to increase the basic part of the pension to 900 rubles. increases by another 100 billion rubles. deficit of own income Penny-; onion fund of the Russian Federation to finance the basic part of the labor pension. In addition, there is a deficit for financing the insurance part of the labor pension in the amount of 82 billion rubles, which in 2005 is covered by the fund's remaining balance (not related to the formation of the funded part of the pension), which by the beginning of 2006 will be practically spent.
The budget deficit of the Social Insurance Fund of the Russian Federation * is covered in 2005 (as in 2003-2004) by changing the procedure for financing the insurance compensation, as well as refusing to partially finance the maintenance of children's and youth sports schools 1.
Overcoming these trends obviously requires the development of a set of measures to ensure the sustainable functioning and development of state social extra-budgetary funds both in the short and long term.
Extra-budgetary funds are targeted centralized funds of financial resources designed to solve socio-economic problems at the level of the state, municipalities and sectors of the economy, providing additional sources of funding for the priority areas of development of society.
The main task of off-budget funds is to provide additional resources for priority areas of the economy and expand social services to the population with the help of funds specially created for this. These funds are owned by the state and are independent financial and credit institutions. The name of the fund reflects the direction of use of its funds.
All federal funds can be grouped into four main groups:
State off-budget funds;
Targeted budgetary funds;
Special budgetary funds;
Sectoral off-budget funds.
Extra-budgetary funds are characterized by a clear establishment of income sources that make it possible to accurately predict the amount of funds of these funds and, no less important, to control the targeted use of these financial resources. Extra-budgetary funds always have a strictly earmarked purpose and are managed autonomously from the budget. Extra-budgetary funds are in state or municipal ownership.
Funds of state extra-budgetary funds are not included in the budgets of all levels of the budgetary system of the Russian Federation and are not subject to withdrawal. Extra-budgetary funds in the main areas of their activities are exempted from taxes, state and customs duties.
Off-budget funds, in addition to the division according to belonging and the tasks they solve, can be classified according to the purpose of creation, period of operation, coverage of problems:
1) depending on the goals of creation, off-budget funds are divided into: economic, social, scientific and technical, foreign economic, environmental, cultural and educational, etc.;
2) depending on the expected period of the program's operation or the conditionally scheduled time for the implementation of specific goals, funds can be of unlimited, long-term or short-term action. An example of an open-ended fund is an environmental fund, a long-term fund for regional development, a short-term fund for refugees;
3) in terms of coverage of problems, extra-budgetary funds can be of a general nature (regional development fund) and of a more specific nature (for example, a fund for the development of highways in the republic, territory or region);
4) in accordance with the level of management, funds are divided into state and regional.
The sources of income of off-budget funds include:
· Special target taxes and fees established for the respective fund;
· Deductions from the profits of enterprises, institutions, organizations;
· Budget funds;
· Profit from commercial activities carried out by the fund as a legal entity;
· Loans received by the fund from the Central Bank of the Russian Federation or commercial banks.
Extrabudgetary funds are created in two ways. One way is to allocate certain expenses from the budget that are of particular importance, and the other is to form an off-budget fund with its own sources of income for specific purposes. Other funds appear in connection with the emergence of new, previously unknown costs that deserve special attention from the community. In this case, at the suggestion of the government, the legislature makes a special decision on the formation of this extra-budgetary fund. Special extra-budgetary funds are intended for targeted use. Usually, the name of the fund indicates the purpose of spending the funds.
Special taxes and fees are set by the legislature. A significant number of funds are formed at the expense of central and regional / local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues. Extra-budgetary funds can also be revenues from borrowed funds. The surplus available from off-budget funds can be used to purchase securities and make a profit in the form of dividends or interest.
Off-budget funds, being an integral part of the financial system of the Russian Federation, have a number of features:
v are planned by authorities and authorities and have a strict targeting;
v funds from funds are used to finance public expenditures not included in the budget;
v are formed mainly due to mandatory contributions from legal entities and individuals;
v insurance premiums to funds and the relationship arising from their payment are of a tax nature, the rates of contributions are set by the state and are mandatory;
v most of the norms and provisions of the RF Law “On the Fundamentals of the Tax System of the RF” are applied to relations related to the calculation, payment and collection of contributions to funds;
v the monetary resources of the fund are in state ownership, they are not included in the budgets, as well as other funds and are not subject to withdrawal for any purposes not directly provided for by law;
v spending of funds from funds is carried out by order of the Government or a specially authorized body (Board of the Fund).