Article 219 of the budget code of the Russian Federation. Theory of Everything
In accordance with paragraph 2 of Art. 219 BC RF budget execution expenditures provides:
Acceptance of budgetary obligations;
Confirmation of monetary obligations;
Authorization of payment of monetary obligations;
Confirmation of the performance of monetary obligations.
Recipients of budgetary funds can accept budgetary obligations only within the limits of the limits of budgetary obligations and (or) budgetary appropriations brought to them. Allocates budget appropriations and limits of budgetary obligations the main manager (manager) of budgetary funds.
The adoption of budgetary obligations in amounts exceeding the approved budgetary allocations and (or) limits of budgetary obligations entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles.
The authorization of the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, whose personal accounts are opened with the Federal Treasury, is 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 the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit”.
The authorization of operations is the performance of an authorization after checking the documents submitted for the purpose of carrying out financial transactions for their availability and (or) for compliance of the information indicated therein with the requirements of the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations.
For accounting of institutions, financial bodies, indicators of budgetary appropriations, limits on budgetary obligations, forecast indicators on budget revenues, as well as liabilities (monetary obligations) for the corresponding financial year, accounts are provided in Sec. 5 “Validation of expenses” of the Chart of accounts of budget accounting.
The named accounting objects are grouped by the corresponding financial years:
10 “Validation for the current financial year”;
20 “Validation for the first year following the current (regular financial year)”;
30 “Validation for the second year following the current (first year following the next)”;
40 “Validation for the second year following the next”;
90 "Validation for other next 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 Instructions No. 157n.
According to paragraph 312 of Instruction No. 157n, at the end of the current financial year, balances on the relevant analytical accounts for authorizing expenses for the next year are not transferred.
Indicators (balances) on the relevant analytical accounts for authorization of expenses formed in the reporting financial year for the first, second years following the current (next) financial year shall be transferred to the analytical accounts of authorization of budget expenditures in the following order:
validation indicators for the first year following the current (next fiscal year) - to the validation accounts of the current fiscal year;
validation indicators for the second year following the current year (the first year following the reporting year) - to the validation accounts of the first year following the current year (next fiscal year);
validation indicators for the second year following the next - to the validation accounts of the second year following the current (first year following the next).
Validation indicators are carried out on the first working day of the current year on the basis of the Certificate (f. 0504833).
As a result of the carried out operations of transferring indicators for authorization, the data of the analytical accounts for authorizing the expenditures of the budget of the second year following the next, containing the account number of analytical account “4” in account category 22, are reset.
It should not be reflected until the adoption of the budget law for the next fiscal year and planning period and before the approval of the budget spending budget allocator and budget commitment limits in accordance with it, the operations on the relevant analytical accounts of the budget spending authorization of the second year following the next.
Upon approval by the main manager (manager) of budgetary funds of budgetary appropriations, limits of budgetary obligations according to enlarged codes of budgetary classification, they are detailed according to relevant codes of budgetary classification with reflection of turnovers on debit and credit of the corresponding analytical account for authorizing budget expenditures.
Budget accounting of operations on authorization of expenditures is carried out on the basis of primary documents (accounting documents) established by the financial authority of the corresponding budget, with reflection of correspondence on the relevant accounts of 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 of authorization of budget expenditures, then in the budget accounting these changes are reflected as follows:
when approving an increase in an indicator - with a plus sign;
when approving a decrease in an indicator - with a minus sign.
The procedure for bringing budgetary appropriations, limits on budgetary obligations when organizing the execution of the federal budget was approved by order of the Ministry of Finance of Russia dated September 30, 2008 No. 104n. According to the above documents and in accordance with Art. 219 of the RF BC, the sequence of operations for approving / bringing budget allocations and limits on budget obligations is as follows.
1. The financial authority shall record the indicators of the consolidated budget list and the list of limits for budgetary obligations. In particular, at the federal level, the Ministry of Finance of Russia submits budget data to the Federal Treasury in accordance with the Procedure for compiling and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of the federal budget funds (main administrators of sources of financing the federal budget deficit), approved by order of the Russian Ministry of Finance dated 23.11 .2011 No. 159n.
2. The financial authority shall communicate to the main administrators of budgetary funds and to the chief administrators of sources of financing the budget deficit the budget appropriations and limits of budgetary obligations by the Treasury notice (f. 0531721).
3. The main manager of budgetary funds shall bring the budgetary appropriations and limits of budgetary obligations to subordinate managers and recipients of budgetary funds by the Expense Schedule (f. 0531722). Similar clarifications 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 appropriations and limits of budgetary obligations. At the same time, in terms of limited expenses, the Federal Treasury brings only limits on budgetary obligations, on unlimited expenses and sources of financing the budget deficit - appropriations. To do this, use the expense schedule (f. 0531722).
5. The recipient of budgetary funds reflects the received budgetary appropriations and limits of budgetary obligations based on the Consumption Schedule (f. 0531722).
6. The recipient of budgetary funds reflects the adopted budgetary obligations.
The main managers and managers of budgetary funds have the right to form Consumption schedules (f. 0531722) both as separate documents and in the form of Registers of expenditure schedules (f. 0531723).
Accounting indicators for the approval of budget expenditures is carried out on the following accounts (table 165).
Table 165
Cost authorization accounts
Synthetic Account Number | Budget Accounting Grouping Account Number |
0 501 00 000 “Limits of budgetary obligations” | 0 501 10 000 “Limits of budgetary obligations of the current financial year” |
0 501 20 000 “Limits on budgetary obligations of the first year following the current (next fiscal year)” |
|
0 501 30 000 “Limits on budgetary obligations of the second year following the current (first year following the next)” |
|
0 501 40 000 “Limits on budgetary obligations of the second year following the next” |
|
0 501 90 000 “Limits on budgetary obligations for other regular years (outside the planning period)” |
|
0 502 00 000 “Obligations” | 0 502 10 000 “Liabilities for the current financial year” |
0 502 20 000 “Obligations for the first year following the current (for the next financial year)” |
|
0 502 30 000 “Obligations for the second year following the current (the first year following the next)” |
|
0 502 40 000 “Liabilities for the second year following the next” |
|
0 502 90 000 “Obligations for other regular years (outside the planning period)” |
|
0 503 00 000 Budget Appropriations | 0 503 10 000 “Budget appropriations for the current financial year” |
0 503 20 000 “Budget appropriations for the first year following the current (next fiscal year)” |
|
0 503 30 000 “Budget appropriations for the second year following the current (first year following the next)” |
|
0 503 40 000 “Budget appropriations for the second year following the next” |
|
0 503 90 000 “Budget appropriations for other regular years (outside the planning period)” |
The indicators for authorizing expenses 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 following the current (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 budget spending authorization:
- Chapter 8. Budget expenditures on public administration and local self-government, national defense, law enforcement and state security
- 4. Budget regulation. Fixed and regulatory income. Grants, subventions, subsidies. Using sequestration. Protected Budget Items
- QUESTION 19 The concept, composition and forms of budget expenditures. Distribution of expenses between the levels of the budget system
- 8.4. Revenues and expenses of the budget, their classification. Budget balance
- Introduction 5 Chapter 1. The content of finance and the basics of managing the financial system 8 1.1. The economic essence of finance. 8 1.2. The structure of the financial system of Russia. 15 1.3. The implementation of financial policy as the main goal of financial management 22 Control questions to chapter 1. 37 Chapter 2. The place and role of the budget system in the financial system of the country 38 2.1. Formation and development of the budget 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 budget device in Russia. 57 2.4. Legislative regulation of budget relations 72 2.5. State extra-budgetary funds .. 76 Control questions to chapter 2. 79 Chapter 3. Inter-budgetary relations. 80 3.1. Intergovernmental relations and fiscal federalism 80 3.2. Formation of a system of intergovernmental relations in Russia. 86 3.3. Fundamentals of inter-budgetary alignment in Russia. 91 3.4. Description of intergovernmental transfers. 94 Control questions to chapter 3. 107 Chapter 4. Budget revenues of the budget system of the Russian Federation .. 108 4.1. The nature and types of budget revenues. 108 4.2. Federal budget revenues. 115 4.3. Features of revenue generation budgets of constituent entities of the Russian Federation and budgets of municipalities. 117 4.4. The problem of rationalizing the structure of budget revenues at various levels of the budget system of the Russian Federation .. 122 Control questions to chapter 4. 125 Chapter 5. Budget expenditures of the budget system of the RF .. 126 5.1. The nature of budget expenditures and their role in macroeconomic regulation. 126 5.2. The cost structure of the budgets of the budget system of the Russian Federation 129 5.3. Features of the implementation of targeted budget financing 145 Control questions to chapter 5. 149 Chapter 6. Balance of budgets of the budget system of the Russian Federation .. 150 6.1. The nature and causes of the 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 budget process in the Russian Federation. 163 7.1. Participants in the budget process and their authority. 163 7.2. Drafting budgets of the budget system of the Russian Federation .. 167 7.3. Consideration and approval of the budgets of the budget system of the Russian Federation 171 7.4. Budget execution of the budget system of the Russian Federation .. 175 7.5. External review of budget reporting. 181 Test questions to chapter 7. 184 References .. 185 Appendices. 192 INTRODUCTION
- 4.1. The concept and structure of the classification code of expenditures of the budgets of the Russian Federation and the structure of codes of expenditure operations
(as amended by Federal Law of 26.04.2007 N 63-ФЗ)
1. The execution of the budget for expenditures is carried out in the manner prescribed by the relevant financial authority (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. The execution of the budget for expenses includes:
adoption of budgetary obligations;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the performance of monetary obligations.
3. The recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations limits communicated to him. (as amended by the Federal Law of 30.12.2008 N 310-ФЗ)
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, or agreement.
4. The recipient of budgetary funds confirms the obligation to pay at the expense of the budgetary funds monetary obligations in accordance with payment and other documents required to authorize their payment, and in cases related to the implementation of operational-search measures and security measures against victims, witnesses and other participants in criminal proceedings, in accordance with payment documents. (as amended by the Federal Law of 30.11.2011 N 352-ФЗ)
5. Validation of payment of monetary obligations is carried out in the form of a permit (acceptance) after checking the availability of documents stipulated by the procedure for authorizing payment of monetary obligations established by the financial authority (governing body of the state extra-budgetary fund) in accordance with the provisions of this Code. (as amended by the Federal Law of July 23, 2013 N 252-ФЗ)
In order to authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with the information on the state (municipal) contract in the register of contracts stipulated 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 budget obligation accepted for accounting under the state (municipal) contract, the conditions of this state (mun tsipalnogo) contract. (paragraph introduced by the Federal Law of December 28, 2013 N 418-ФЗ)
Payment of monetary obligations (with the exception of monetary obligations for public regulatory obligations) is carried out within the limits of budget obligations communicated to the recipient of budget funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of the budget appropriations brought to the recipient of budget funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the withdrawal of funds from a single budget account in favor of individuals or legal entities, the budgets of the budget system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the performance of non-monetary operations on the execution of monetary obligations of recipients of budgetary funds.
1. The execution of the budget for expenditures is carried out in the manner prescribed by the relevant financial authority (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. The execution of the budget for expenses includes:
adoption and accounting of budgetary and monetary obligations;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the performance of monetary obligations.
2.1. The financial authority (the governing body of the state extra-budgetary fund), in accordance with the procedure established by it, sends the financial body of public law education (the governing body of the state extra-budgetary fund), the budget of which is provided with inter-budget transfers, notifications on the provision of subsidies, subventions, other inter-budget transfers with a purpose 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 limits communicated to him.
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, or agreement.
4. The recipient of budgetary funds confirms the obligation to pay at the expense of the budgetary funds monetary obligations in accordance with payment and other documents required to authorize their payment, and in cases related to the implementation of operational-search measures and security measures against victims, witnesses and other participants in criminal proceedings, in accordance with payment documents.
5. Validation of payment of monetary obligations is carried out in the form of a permit (acceptance) after checking the availability of documents stipulated by the procedure for authorizing payment of monetary obligations established by the financial authority (governing body of the state extra-budgetary fund) in accordance with the provisions of this Code.
In order to authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with the information on the state (municipal) contract in the register of contracts stipulated by the legislation of the Russian Federation on the contract system in the field of procurement of goods, work, services to meet state and municipal needs, and information about the budget obligation accepted for accounting under the state (municipal) contract, the conditions of this state (mun tsipalnogo) contract.
Payment of monetary obligations (with the exception of monetary obligations for public regulatory obligations) is carried out within the limits of budget obligations communicated to the recipient of budget funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of the budget appropriations brought to the recipient of budget funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the withdrawal of funds from a single budget account in favor of individuals or legal entities, the budgets of the budget system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the performance of non-monetary operations on the execution of monetary obligations of recipients of budgetary funds.
1. The execution of the budget for expenditures is carried out in the manner prescribed by the relevant financial authority (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. The execution of the budget for expenses includes:
adoption and accounting of budgetary and monetary obligations;
confirmation of monetary obligations;
authorization of payment of monetary obligations;
confirmation of the performance of monetary obligations.
2.1. The financial authority (the governing body of the state extra-budgetary fund), in accordance with the procedure established by it, sends the financial body of public law education (the governing body of the state extra-budgetary fund), the budget of which is provided with inter-budget transfers, notifications on the provision of subsidies, subventions, other inter-budget transfers with a purpose 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 limits communicated to him.
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, or agreement.
4. The recipient of budgetary funds confirms the obligation to pay at the expense of the budgetary funds monetary obligations in accordance with payment and other documents required to authorize their payment, and in cases related to the implementation of operational-search measures and security measures against victims, witnesses and other participants in criminal proceedings, in accordance with payment documents.
5. Validation of payment of monetary obligations is carried out in the form of a permit (acceptance) after checking the availability of documents stipulated by the procedure for authorizing payment of monetary obligations established by the financial authority (governing body of the state extra-budgetary fund) in accordance with the provisions of this Code.
In order to authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance with the information on the state (municipal) contract in the register of contracts stipulated by the legislation of the Russian Federation on the contract system in the field of procurement of goods, work, services to meet state and municipal needs, and information about the budget obligation accepted for accounting under the state (municipal) contract, the conditions of this state (mun tsipalnogo) contract.
Payment of monetary obligations (with the exception of monetary obligations for public regulatory obligations) is carried out within the limits of budget obligations communicated to the recipient of budget funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of the budget appropriations brought to the recipient of budget funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the withdrawal of funds from a single budget account in favor of individuals or legal entities, the budgets of the budget system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the performance of non-monetary operations on the execution of monetary obligations of recipients of budgetary funds.
1. The execution of the budget for expenditures is carried out in the manner prescribed by the relevant financial authority (governing body of the state extra-budgetary fund), in compliance with the requirements of this Code.
2. The execution of the budget for expenses includes:
(see text in previous edition)
confirmation of monetary obligations;
Authorization of payment of monetary obligations;
confirmation of the performance of monetary obligations.
2.1. The financial authority (the governing body of the state extra-budgetary fund), in the manner established by it, sends the financial body of public law education (the governing body of the state extra-budgetary fund), the budget of which is provided with inter-budget transfers, notifications on the provision of subsidies, subventions, other inter-budget transfers with a purpose 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 limits communicated to him.
(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, or agreement.
4. The recipient of budgetary funds confirms the obligation to pay at the expense of the budgetary funds monetary obligations in accordance with payment and other documents required to authorize their payment, and in cases related to the implementation of operational-search measures and security measures against 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, the financial bodies of the constituent entities of the Russian Federation (municipalities), the governing bodies of state extra-budgetary funds, when registering budgetary and monetary obligations, authorizing the payment of monetary obligations, shall be carried out in accordance with the procedure established by the paragraph specified by the relevant financial body (governing body of the state extra-budgetary fund) 1 of this article, control of:
non-exceeding of budgetary obligations over the corresponding limits of budgetary obligations or budgetary appropriations communicated to the recipient of budgetary funds, as well as the correspondence of information on budgetary obligations to the classification code of budget expenditures;
compliance of information on a monetary obligation with information on the relevant budgetary obligation registered;
compliance of the information specified in the payment document for payment of the monetary obligation, information about the monetary obligation;
the presence of documents confirming the occurrence of a monetary obligation.
In accordance with the procedure established by the relevant financial authority (governing 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 budgetary obligation arose on the basis of a state (municipal) contract, additional control over the compliance of information on the state (municipal) contract with the registry 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 ensure state and municipal needs, and information about the adopted budget obligation arising on the basis of a state (municipal) contract, conditions the state (municipal) contract.
Payment of monetary obligations (with the exception of monetary obligations for public regulatory obligations) is carried out within the limits of budget obligations communicated to the recipient of budget funds.
Payment of monetary obligations under public regulatory obligations may be carried out within the limits of the budget appropriations brought to the recipient of budget funds.
6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the debit of funds from a single budget account in favor of individuals or legal entities, the budgets of the budget system of the Russian Federation, subjects of international law, as well as verification of other documents confirming non-monetary transactions for the execution of monetary obligations of recipients of budgetary funds.