Updated budget estimate for a government institution. The concept of the budget estimate of a government institution. Procedure for subordinate institutions

An estimate is a settlement document formed when planning a budget by government agencies. According to Art. 6 of the Budget Code of the Russian Federation, the BC reflects the approved limits of budget obligations. Unified form for OKUD - 0501012 (Order of the Ministry of Finance dated February 14, 2018 No. 26n).

In 2020 higher authority regulating the maintenance of the BS for government institutions is the main manager of funds from the budget of the regional or municipal level in which a certain CG operates. GRBS has the right to change the procedure for preparing and submitting planning documentation and approve its own payment forms.

The estimate is formed for the period of the financial year and the planning period. The basis for its completion is the budget indicators approved by the main manager and communicated to the establishment of the LBO. The generated document is the basis for drawing up planning documentation for the institution’s procurement activities (procurement plan, schedule).

Financial and economic activity plan or budget estimate

For state employees and autonomous institutions there is a special type of planning and accounting documentation - a financial plan economic activity. The concepts of BS and PFHD are not identical. These planning documents have a number of obvious differences:

1. AU and BU have the right to distribute and use proceeds from income-generating activities at their own discretion. Organizations at this level independently make changes to the section of the PFHD “Income-generating activities.” All income from entrepreneurial activity CG are distributed as budget revenue (with the exception of donations), therefore government institutions have the right to dispose of such revenues only after changes to the current legislation come into force.
2. The BS is formed for the next financial period - a year and is approved by the chief administrator. Changes to the estimate are regulated by GRBS. The PFHD is compiled simultaneously for the financial year and the planning period and is approved by the founder of the AU, BU. The procedure for making changes is regulated by the Ministry of Finance of the Russian Federation.
3. The BS is formed according to indicators of income and expenses, which are always equal. PFHD consists of revenues (subsidies for civil protection and Ministry of Health, targeted funds, investments from the budget, revenues from the provision of basic and paid services and other income-generating activities) and payments, and payments are not always equal to receipts.
4. The BS is developed according to the standards of Order No. 26n in terms of the classification of budget expenditures, the PFHD is regulated by Order of the Ministry of Finance dated August 31, 2018 No. 186n.

How to fill out

The estimate is formed on the basis of notifications received by the CU about the amount of financing. All LBOs are taken into account in strict accordance with their intended purpose. Funding volumes are distributed item by item based on the BCC (Order of the Ministry of Finance No. 132n dated 06/08/2018). To correctly create a template for filling out an estimate for 2020, follow the recommendations:

1. In section No. 1, only the final estimates are indicated, that is, summary data for all sections.
2. Section No. 2 - we decipher the LBO on expenses for performing the functions of government institutions, disclose information about the main types of expenses of a government institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damage and etc.
3. Section No. 3 - LBO on provision costs individual species budget financing, including disclosure of information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to entities international law, servicing public debt, execution of judicial acts, state guarantees and reserve expenses.
4. Section No. 4 - we disclose information about personal financial support on expenses of the recipient of budget funds for the purchase of goods (works, services) in favor of third parties.
5. Section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, and provide background information.
6. Section No. 6 - foreign currency exchange rate to the ruble, indicated exclusively reference Information. Let us remind you that all transactions made in foreign currency are converted into rubles at the appropriate rate.

Draw up within 10 working days after the limits of budget obligations are brought to the CU.

The BC formed, verified and signed by the chief accountant is approved by the head of the management company. The planning document and all supporting annexes to it are approved by the head of the GRBS (if necessary). If the calculations are not approved by a higher authority, they will be considered non-targeted, and the BS will be recognized as an invalid document.

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

Drawing up a draft budget estimate in the “Electronic Budget”

All PBSs are required to place planning documentation in the GIS " Electronic budget" To prepare a sample project budget estimate for 2020 in the Electronic Budget, follow the instructions for the budget estimate from the official website of the Ministry of Finance.

Step 1. Unzip the SpoSmeti2018.rar file and install the program on your computer. It is advisable not to use Russian to name folders and files.

Step 2: Launch the program. You will find the file at \SpoSmeti2018\Client\EditorPro.exe.

Step 3. Open the database by selecting the menu item “File” - “Open”. You need the Budget Estimates.xml file. You will find it at \SpoSmeti2018\Base\

Step 4. Fill out all the windows in the “Authorities and Details” directory and click Save.

Step 5. To download expense schedules and enter the previously completed LBOs, create new version estimates. To do this, on the “Estimate Maintenance” tab, select “Estimate Versions”, and then in the context menu, select “Create a new version”. Enter a name and click Save.

Step 6. Now on the “Estimate Maintenance” tab, select “Estimate Versions”, call up the context menu and select “Load expense schedule”. Specify the path to the desired schedule file and click Open.

Step 7: Create the “KBK” lines. To do this, on the “Maintenance of estimates” tab, select “KBK”, call the context menu, select “Add a new element”, and then select “KBK”.

Step 9. Enter the previously completed LBOs. For this:

1. Move the cursor over the KBK line, right-click to open the context menu and select “Previously completed LBO”.
2. In the new window, enter the amounts and click on “Save”.
3. Repeat for each line of the BCC.

The budget estimate is a planning document that determines the limits of the obligations of a government institution in accordance with the approved classifications of expenses (Article 6 of the Budget Code of the Russian Federation). Such a document has a unified form OKUD 0501012, it was approved by Order of the Ministry of Finance No. 112n dated November 20, 2007.

It is important not to confuse the two concepts. Estimate budgetary institution is not a unified form OKUD 0501012. This is often called another document, which is a sample estimate of income and expenses of a budget institution for the financial year and planning period. Today, the document that indicates the values ​​of income and expenses in non-state-type organizations is the plan of financial and economic activities of a state (municipal) institution (hereinafter referred to as the PFHD). PFHD does not have a unified form according to OKUD, but the requirements for PFHD are fixed by order of the Ministry of Finance dated July 28, 2010. No. 81n.

General requirements for management are determined by Order No. 112n. The procedure for drawing up, approving and maintaining budget estimates is established by the chief manager (hereinafter - GRBS), who is in charge of the organization. This condition is valid only until the end of 2018 and only for the regional and municipal levels.

The document is drawn up for one financial year and planning period on the basis of calculation indicators approved by GRBS, which characterize the activities of the organization and the established limits of budget obligations (hereinafter referred to as LBO).

Form OKUD 0501012 is drawn up taking into account the volume of financing for the procurement of goods, works or services.

Form 0501012 is submitted for approval with calculations and justifications for the planned estimates that were used in the preparation. These justification calculations are an integral part of the document. For violation by a government organization of the procedure for drawing up and approval deadlines, fines from 10,000 to 30,000 rubles are provided for officials (Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).

Sample budget estimate for 2018

A completed sample - form 0501012, budget estimate for 2018 - is available for download below.

pay attention to important point. In 2017, GRBS was deprived of the right to independently establish for federal government organizations and bodies:

• rules for filling out forms 0501012 and 0501013;
• deadlines for submission (approval);
• possibility of addition, clarification, detailing.

For government institutions and non-federal bodies, the changes came into force in 2018.

Form 0501012 consists of 4 sections:

1. Expenses supporting the activities of the institution: wages (including benefits), deductions, tax obligations, travel expenses, supply of goods (works, services) for government needs, compensation for damage.
2. Expenses for the provision of government investments, transfers, subsidies and subventions. The section is filled out by state (municipal) bodies and management bodies of extra-budgetary state funds.
3. Other expenses not included in the first two sections. These are expenses that do not relate either to core activities or to subsidies and investments.
4. Final indicators. IN final section The data is summarized in three sections.

How to make changes

Sometimes there is a need to change the LBO, and therefore the estimated values. In this case, the organization sends to the manager of state budget funds (RBS) a proposal to redistribute the adjusted limits according to budget classification codes (BCC). Changes are made in unified form(OKUD form 0501013), but also justification, taking into account calculations. Without supporting justification, GRBS (RBS) will not approve the changes.

Let's look at an example of changes.

At a state-owned children's and youth sports school, the sewage system in the swimming pool building is faulty. It is necessary to carry out repair work in the amount of 100,000 rubles. During the period of pool downtime, savings of utility bills(water supply and sanitation) in the amount of 100,000 rubles.

A decrease in the volume of estimated data is reflected with a “-” sign, an increase with a “+” sign. We reflect the redistribution of spending limits as follows.

The adjustment must be made within 10 working days, unless a different deadline is established for the GRBS (RBS). Indicators are specified within the limits of the adjusted volumes.

If adjusting the estimated indicators requires changes to the budgetary schedule of the State Budgetary Inspectorate and the volumes of personal medical supplies, then clarifications are first made to the documents, and only then the changes are approved.

They report on the execution of the estimate quarterly in the OKUD form 0503137 “Report on the execution of estimates of income and expenses.”

Budget estimate in electronic budget

With the entry into force of Order of the Ministry of Finance dated September 30, 2016 No. 168n, which amended Order No. 112n, the document is reflected in the “Electronic Budget” system. The Internet system is designed to achieve transparency, openness and accountability in the activities of institutions, as well as to improve the quality of financial management. In 2018, all organizations must fill out estimates in the system.

It is also necessary to apply economic calculations and justifications. We make adjustments to the indicators in the same way no later than 10 working days from the date the LBO is delivered to the recipient. Now only GRBS, and not a higher manager, has the right to approve the clarifications made.

For a good owner, any expenses are always preceded by careful planning. Determining the approximate amounts that will need to be allocated to certain expense items is the cost estimate. This approach applies to both production activities, and to everyday life, expense planning is carried out at all levels of human activity.

Definition of costing and its application

Let's take a closer look at what a cost estimate is. In a general sense, a cost estimate is all the upcoming expenses within the framework of one project necessary to achieve the set goals. This document can be drawn up voluntarily or within the framework of the requirements of current legislation. As an example, we can cite non-profit organizations who are required to draw up a balance of income and expenses. This applies to all organizations, from kindergartens and schools to various partnerships.

An example of drawing up an estimate of income and expenses for a non-profit organization:

If you look from the point of view of the enterprise, then the cost estimate is a complete list of the company’s expenses for the production and sale of its products for a specific calendar period (quarter, year), which is compiled according to economic types costs. In the case when the estimate is formed for services or work that the company plans to carry out in relation to the consumer of its products, then this document officially confirms:

• types and volumes of work that will be implemented under the agreement;
• cost of the final result (finished product);
• the time required to achieve the desired result.

Often, in addition to the amounts intended for payment, sources of financing are also indicated in the estimate. This is possible in the following cases:

• the event is organized by several companies, each of which pays a certain amount of expenses;
• the event is organized by the city council, and the bills are paid by sponsors - legal entities and individuals;
• The event is organized by a private company, and the source of funding is budgets of different levels (local, municipal or state).

The preparation of financial documents is carried out by the persons responsible for organizing a specific event, and in large companies or enterprises, specially trained people are estimators.

What does a production cost estimate include?

The production cost estimate characterizes the entire volume of the company's expenses, arranged according to economically homogeneous elements. Traditionally, this grouping of project costs looks like this:

• Material. They include funds spent on materials, raw materials, semi-finished products, purchased components, and various auxiliary materials. This also includes energy and fuel necessary for business needs, as well as production services from other companies.
• Remuneration of personnel. This takes into account all payments to the organization’s employees, including compensation and incentive payments, as well as bonuses.
• Contributions to mandatory funds. This is the transfer of money for its employees to extra-budgetary funds (social and health insurance, pension) in accordance with established standards, depending on the size of the wage fund.
• Depreciation. Costs equal to the amount of depreciation charges sufficient to restore fixed assets of production.
• Other expenses.

  This includes various fees and taxes, contributions to special funds, property insurance, payment for business trips and product certification, rent, etc.

This is a rather complex and detailed cost estimate; we can see a sample of it below:

Let's take a simpler example, not related to production: organizing a book exhibition. In this option, all costs when drawing up estimates can be divided into 2 main categories:

1. Basics. This includes all payments related to the event, without which the exhibition will not take place. This:

• rent of a hall for holding an exhibition and a banquet hall for guests, their appropriate design;
• payment for communications, electricity, internet;
• banquet services (breakfasts, lunches, coffee breaks);
• transport transportation (delivery to the destination and back of equipment, exhibition items, important guests);
• loading and unloading work;
• salaries of full-time employees and specialists invited specifically for this event;
• printed products (booklets, flyers, programs, invitations);
• consumables (paper, ballpoint pens, notepads, etc.).

2. Invoices. This takes into account costs associated with the event, but which are not mandatory, for example, souvenirs, flowers, cultural services for high-ranking guests.

An example of a cost estimate for organizing and holding a mass event:

The larger the project, the more cost items the organizers have to take into account. In order to avoid unpleasant moments associated with a lack of resources, a certain amount or percentage for unforeseen costs is always included in the estimate; its size is determined individually, taking into account possible risks.

Methods for drawing up a financial document

Cost estimates for non-production activities can be prepared in three main ways:

• The index method involves the use of standard indicators that can be adjusted taking into account the current price index. The method is applicable subject to the availability of standard exact costs.
• The analogue method is based on estimated prices used for similar activities. However, rapidly changing economic forces(inflation, rising prices for services and goods) make it insufficiently accurate, so it is better to use it for reference purposes, making calculations in other, more accurate ways.
• The resource method is based on cost planning, based on the cost of each type of cost separately and their subsequent summation. This method makes it possible to obtain the most up-to-date and accurate information, therefore it is the most common.
• When developing a cost estimate for the production of a particular type of product, in practice, three main methods are used: estimate, summary and calculation.

Estimate method. Costs are calculated for the enterprise as a whole, based on these sections of its production plan. This technique is used most often in Russia, since it makes it possible to create unified system planned calculations.

An example of what types of costs are taken into account with this calculation method:

Summary method. With it, each workshop calculates its costs, which are then brought together, while internal turnover between workshops is not taken into account. Shop estimates take into account:

• direct costs of a particular workshop for wages and charges for it, components and material resources, depreciation;
• comprehensive expenses for services provided by other workshops, as well as workshop costs.

The development of estimates for workshops is carried out sequentially: first, procurement and auxiliary departments, then machining and assembly shops. The summary document is the sum of shop estimates minus internal turnover and inventory adjustments.

Calculation method. It is based on planned calculations based on the entire range of services, works and products. In this case, complex articles are divided into simple elements costs

Based on the estimated cost of specific products, taking into account production volumes for the year, a checkerboard sheet is formed, which contains all costing items and economic elements.

After preparing the chess sheet, prepare general estimate planned costs for the future period of time. The full cost of production is obtained after excluding costs for services and work not directly related to the production process and including non-production costs and deferred expenses in the calculation.

You should also pay attention to the fact that there must be a report on the implementation of the cost estimate, which makes it possible to identify deviations from the level of costs approved by the plan, understand their causes and, if possible, avoid them in the future. The report is submitted to the accounting department along with primary documents confirming expenses.

Production cost estimate – These are the costs of an enterprise associated with the main activity for a certain period, regardless of whether they are included in the cost of production in a given period or not. For this reason, the production estimate and the cost of the entire volume of production do not coincide.

The production cost estimate characterizes the entire amount of expenses of the enterprise in the context of economically homogeneous elements. The industry has adopted the following grouping of costs by economic elements:

A) material costs include costs for:

— raw materials and supplies (minus the cost of returnable waste at the price of their possible use or sale);

— purchased components and semi-finished products;

— auxiliary materials;

— fuel and energy spent on technological or economic needs;

- production services of third-party enterprises, as well as their own farms not related to the main activity, and some other expenses.

b) labor costs – include expenses for remuneration of industrial and production personnel of the enterprise, including bonuses, incentives and compensation payments;

V) social contributions – contributions to extra-budgetary funds (pension, social insurance, compulsory health insurance, etc.) according to established standards from labor costs;

G) depreciation of underlying assets – costs equal to the amount of depreciation charges for the complete restoration of basic production assets, including accelerated depreciation;

d) other costs , not included in the previously listed cost elements.

These are taxes, fees, contributions to special funds, payment for communication services, computer centers, business travel costs, property insurance, rewards for invention and innovation, payment for product certification, rent and others.

The production cost estimate groups costs by cost elements, regardless of where they arise, and shows their resource structure, which is very important for the analysis of factors influencing the reduction of production costs.

#estimate #budget estimate #budget #Russia #finance

Based on clause 2 of Art. 161 of the Budget Code of the Russian Federation, financial support for the activities of a state-owned institution is carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation and according to the budget estimate.

To the powers of government institutions in accordance with the provisions of Art. 162 of the Budget Code of the Russian Federation relates to the preparation and execution of budget estimates.

Let us present the basic concepts from Art. 6 BC RF:

As stated in Part 1 of Art. 221 of the Budget Code of the Russian Federation, the budget estimate of a state-owned institution is drawn up, approved and maintained in the manner determined by the main manager of budget funds under whose jurisdiction the state-owned institution is located. General requirements for the procedure for drawing up, approving and maintaining budget estimates of government institutions are established by Order of the Ministry of Finance of the Russian Federation dated November 20, 2007 N 112n (hereinafter referred to as the General Requirements).

The chief manager of budget funds approves the procedure for drawing up, approving and maintaining budget estimates of subordinate institutions in accordance with the requirements of the legislation of the Russian Federation, including taking into account the General Requirements. For example, this order is approved:

By Order of the Ministry of Defense of the Russian Federation dated September 20, 2013 N 670 for institutions under the jurisdiction of the Ministry of Defense;

Order of the Federal Penitentiary Service of the Russian Federation dated November 16, 2010 N 260-r for the bodies of the penal system;

By Order of the Judicial Department at the Supreme Court of the Russian Federation dated April 10, 2014 N 82 for federal courts of general jurisdiction, federal arbitration courts, Judicial Department under the RF Armed Forces and its bodies;

Order of the Ministry of Internal Affairs of the Russian Federation dated April 20, 2009 N 304 for territorial bodies of the Ministry of Internal Affairs and government institutions included in the system of the Ministry of Internal Affairs.

At the same time, the main manager of budget funds has the right to establish specific features for individual institutions and (or) groups of institutions, taking into account:

Data obtained from the results of checking the correctness of drawing up and maintaining estimates;

The results of the institution’s implementation of the budget for the reporting and (or) current financial year;

Data on the institution’s compliance with the budget legislation of the Russian Federation based on the results of control activities, including internal financial control organization of budget accounting and reporting of the institution.

Preparation of budget estimates

According to paragraph 2 of Art. 221 of the Budget Code of the Russian Federation, clause 3 of the General requirements for drawing up a budget estimate is to establish the volume and distribution of areas for spending budget funds on the basis of the limits of budget obligations brought to the institution in the established manner for budget expenditures on the acceptance and (or) fulfillment of budget obligations to ensure the performance of the functions of the institution on period of one financial year.

By virtue of Art. 70 of the Budget Code of the Russian Federation ensuring the fulfillment of the functions of government institutions includes:

Remuneration of employees of government institutions, monetary support (monetary remuneration, monetary allowance, wages) and other payments in accordance with employment contracts(service contracts, contracts) and legislation of the Russian Federation;

Purchase of goods, works, services to meet government needs;

Payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;

Compensation for damage caused by a government institution in the course of its activities.

Indicators of the budget estimate are formed in the context of codes for the classification of budget expenditures of the budget classification of the Russian Federation with detail down to the codes of articles (subarticles) of KOSGU. At the same time, the main manager, manager of budget funds, or institution has the right to further detail the budget indicators according to the codes of analytical indicators (clause 4 of the General Requirements).

Note. When the main manager of budget funds reaches the limits of budget obligations, the state institution of the SMIV draws up a budget estimate within the established time frame.

Thus, in addition, in the estimate of a state-owned SME institution, other indicators must be approved, provided for in the procedure for drawing up and maintaining estimates, based on the nature and characteristics of its activities, as well as the economic content of the business operations being conducted. For example, the Ministry of Finance in Letter dated 08.18.2014 N 02-01-10/41203 explained that the indicator of limits of budget obligations indicated in the estimate under Article 310 “Increase in the cost of fixed assets” of KOSGU can be detailed to types of fixed assets - furniture, cars, equipment etc.

The budget estimate submitted for approval is accompanied by justifications (calculations) of the planned estimated indicators used in its formation and which are its integral part.

Formation of indicators of estimated assignments

The estimate is drawn up by the institution on the basis of the calculated indicators developed and established (agreed upon) by the main manager (manager) of budget funds for the corresponding financial year, characterizing the activities of the institution, and the adjusted volumes of limits on budget obligations (clause 6 of the General Requirements).

Note. In accordance with the provisions of paragraph 2 of Art. 69.2 of the Budget Code of the Russian Federation, when drawing up budget estimates, indicators of the state task are used.

Thus, according to clause 8 of Regulation No. 671*(1), the main managers of federal budget funds, when determining budget estimate indicators, have the right to use:

Standard costs for providing relevant public services;

Standard costs for maintaining property transferred by right operational management federal government agency.

In this case, the provisions of the Methodological Recommendations approved by Order of the Ministry of Finance of the Russian Federation N 137n, the Ministry of Economic Development of the Russian Federation N 527 of October 29, 2010 are applied.

In particular, the procedure for the formation of standard costs for the provision of relevant public services is established:

By Order of the FSB of the Russian Federation dated September 25, 2012 N 482, approved Procedure determining standard costs for the provision of public services and standard costs for maintaining property by federal state government institutions under the jurisdiction of the FSB;

Order of the RF IC dated 02/05/2015 N 9-f approved the Procedure for determining standard costs for the provision of public services and standard costs for maintaining property by federal state government institutions under the jurisdiction of the RF IC.

For example, indicators in the planned assignments of the budget estimate in some cases can be formed in the volumes of actual consumption for recent years. Thus, clause 17 of the Order of the RF IC No. 9-f establishes that the standard costs for the acquisition of communication services and the acquisition transport services are determined based on consumption standards or actual consumption volumes for previous years in physical or value terms.

The estimate of the state institution of law enforcement ministries and departments is drawn up taking into account the volume of financial support for the procurement of goods (works, services) to meet state needs, provided for in the formation of procurement plans. The procedure for determining standard costs for ensuring the functions of federal government bodies, management bodies of state extra-budgetary funds of the Russian Federation and government institutions subordinate to them in terms of procurement of goods, works, and services is established by Decree of the Government of the Russian Federation N 1084 * (2) (hereinafter referred to as Rules N 1084). For example, when approving standard costs for routine repairs, federal government agencies take into account its frequency, as provided for in clause 61 of Rules No. 1084.

According to the provisions of this paragraph, the costs of carrying out routine repairs of the premises are determined based on the norm for repairs established by the federal government body, but at least once every three years. When calculating them, the requirements of the Regulations on the organization and implementation of reconstruction, repair and Maintenance residential buildings, communal and social-cultural facilities VSN 58-88(r), approved by Order of the State Committee for Architecture of the Russian Federation dated November 23, 1988 N 312.

Standard costs for routine repairs are calculated using the formula:

Based on the results of technical inspections carried out within five years, and taking into account physical wear and tear, it is necessary to carry out Maintenance garage of a state institution SMIV, including:

Soft roofing roof area of ​​700 sq. m, cost 1 sq. m is equal to 500 rubles;

Interior decoration: walls with an area of ​​2,000 sq. m, cost 1 sq. m - 150 rubles, and ceilings with an area of ​​500 sq. m, cost 1 sq. m - 80 rub.;

400 sq. tile floors. m, cost 1 sq. m - 360 rub. The limits of budget obligations were increased to the amount of 850,000 rubles.

The standard costs for carrying out current repairs will be according to agreements (contracts):

1) for the repair of a soft roof - 350,000 rubles. (700 sq. m x 500 rub.);

2) for interior decoration of the premises - 348,000 rubles. (2,000 sq. m x 150 rub. + 600 sq. m x 80 rub.);

3) for repair of a tile floor - 144,000 rubles. (400 sq. m x 360 rub.). The calculation for the budget estimate is made according to Article 225 “Works, services for property maintenance”:

In the budget estimate of the state institution SMIV, the costs for current repairs will be reflected as follows:

Budget estimate for 2016

The total amount of costs associated with the purchase of goods (works, services), calculated on the basis of standard costs, cannot exceed the volume of the established limits of budgetary obligations for purchases within the framework of the execution of the federal budget.

Thus, the approved indicators of the budget estimate of a government institution must correspond to the limits of budget obligations brought to it to ensure the fulfillment of established functions.

Approval of budget estimates

Clause 8 of the General Requirements stipulates that the budget estimate is approved:

The head of the institution that is the main manager of budget funds;

The head of the main manager of budgetary funds for an institution that is not the main manager of budgetary funds, unless the main manager provides for a different procedure, in accordance with which the right to approve estimates may be granted to the head of the manager of budgetary funds of institutions under his jurisdiction, or directly to the head of the institution.

Maintaining budget estimates

Maintaining estimates means making changes to them within the limits of budgetary allocations and (or) limits of budgetary obligations brought in accordance with the established procedure.

Changes to the estimate are made by approving changes in indicators, in which the amounts of increase are reflected with a plus sign and (or) the amounts of decrease in the volume of estimated assignments are reflected with a minus sign.

Amendments to the estimate are made in the following cases (clause 11 of the General Requirements):

Changing the volume of estimated assignments when changing the volume of limits on budget obligations;

Changing the distribution of estimated assignments according to the classification codes of budget expenditures of the budget classification of the Russian Federation (except for KOSGU codes), requiring changes in the indicators of the budget breakdown of the main manager of budget funds and the limits of budget obligations;

Changing the distribution of estimated assignments according to KOSGU codes, which do not require changes in the indicators of the budget breakdown of the main manager of budget funds and the approved volume of limits on budget obligations;

Changing the distribution of estimated assignments by KOSGU codes, requiring changes in the approved volume of limits on budget obligations;

Changing the distribution of estimated assignments according to additional codes of analytical indicators established in accordance with clause 4 of the General Requirements, which do not require changes in the indicators of the budget breakdown of the main manager of budget funds and the approved volume of limits on budget obligations.

In addition, appropriate changes to the approved indicators of the budget estimate are made in order to redistribute between target items, types of expenses and KOSGU to prevent the formation of unused balances of budget funds and accounts payable at the end of the year, as well as in the case of blocking (reducing) the limits of budget obligations based on the facts of their misuse (clause 40 of the Order of the Ministry of Defense of the Russian Federation dated September 20, 2013 N 670, clause 10 of the Order of the Ministry of Internal Affairs of the Russian Federation dated April 20, 2009 N 304).

According to clause 12 of the General Requirements, if changes to the estimate require adjustments to the budget schedule and limits on budget obligations, it is approved after making, in the prescribed manner, appropriate changes to the budget list of the main manager of budget funds and changing the limits on budget obligations.

Changes to the budget estimate of an institution are made in the manner determined by the manager of funds. For example, in accordance with clause 11 of Order of the Ministry of Internal Affairs of the Russian Federation No. 304, the Ministry of Internal Affairs has the right to indicate and oblige to make appropriate changes to the indicators of estimated assignments approved by the heads of territorial bodies of the Ministry of Internal Affairs and government agencies included in the system of the Ministry of Internal Affairs.

In this case, changes made to the budget estimate are approved in the same order in which the estimate itself was approved.

Draft estimate

In order to formulate a budget estimate at the stage of drawing up a draft budget for the next financial year, a government agency, within the time limits established by the superior manager of budget funds, draws up and submits to him for consideration draft budget estimates, to which are attached justifications (calculations) of the planned estimates used in the formation of the projects , And explanatory note. When preparing a draft budget estimate, government institutions should be guided by the Instructions on the procedure for applying the budget classification of the Russian Federation * (3) as amended by Order N 90n * (4).

In this case, the provisions of Art. 221 of the Budget Code of the Russian Federation, according to which the indicators of the budget estimate of a state institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a state institution, can be detailed within the limits of budget obligations:

By codes of elements (subgroups and elements) of types of expenses;

Additionally, according to the codes of articles (subarticles) of the corresponding groups (articles) of the classification of sector operations government controlled.

The Ministry of Finance in Letter dated May 14, 2015 N 02-05-11/27759 “About methodological recommendations on the procedure for applying budget classification in the preparation and execution of budgets of the budget system of the Russian Federation, starting with budgets for 2016 (for 2016 and for the planning period of 2017 and 2018)” explains that the main manager of budget funds for the purpose of organizing budget execution (budget planning) for expenses when distributing budget allocations, limits on budget obligations for subordinate managers and recipients of budget funds can be established at the level of budget estimates of subordinate government institutions; additional management detail according to KOSGU codes - in addition (above) to the twenty-digit code of budget classification of expenses (chapter, section, subsection , target item of expenditure, type of expenditure).

Responsibility for violation of the procedure for drawing up, approving and maintaining budget estimates

Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation provides that violation by a government institution of the procedure for drawing up, approving and maintaining budget estimates or the procedure for accounting for budget obligations entails the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rubles.

Under an official according to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation is understood as a person who permanently, temporarily or in accordance with special powers performs the functions of a representative of the government, that is, vested with established by law order of administrative powers in relation to persons who are not officially dependent on him, as well as a person performing organizational and administrative or administrative and economic functions in state bodies, local governments, state and municipal organizations, as well as in the Armed Forces of the Russian Federation and other troops and military formations of the Russian Federation.

At the same time, by virtue of Art. 2.1 of the Code of Administrative Offenses of the Russian Federation, an administrative offense is recognized as an unlawful, guilty action (inaction) of a physical or legal entity, for which administrative liability is provided for by this code or the laws of the constituent entities of the Russian Federation on administrative offenses.

Consequently, administrative liability is applied to officials who committed illegal actions (inaction) in the preparation, maintenance and approval of budget estimates.

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*(1) Regulations on the formation of a state task in relation to federal government agencies And financial security fulfillment of the state task, approved. Decree of the Government of the Russian Federation dated September 2, 2010 N 671.

*(2) Decree of the Government of the Russian Federation of October 20, 2014 N 1084 “On the procedure for determining standard costs for ensuring the functions of federal government bodies, management bodies of state extra-budgetary funds Russian Federation, including government institutions subordinate to them” (together with “Requirements for determining standard costs for ensuring the functions of federal government bodies, management bodies of state extra-budgetary funds of the Russian Federation, including government institutions subordinate to them”).

*(3) Approved By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n.

*(4) Order of the Ministry of Finance of the Russian Federation dated 06/08/2015 N 90n “On amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 07/01/2013 N 65n”.

O. Bulygina,

expert of the magazine “Power Ministries and Agencies:

accounting and taxation”

Magazine “Power ministries and departments: accounting and taxation”, N 10, October 2015.

Changes are constantly being made to Russian legislation, and therefore the general rules to the procedure for drawing up, approving and maintaining budget estimates. From this article you will learn how to approach the formation and how to fill out the budget estimate for 2020, 2020 and the planning period.

Filling out the budget estimate for 2020 - procedure for subordinate institutions

Each government agency in Russia bears the obligation to formulate its own budget estimate, since it is on the basis of this that the manager of budget funds will form Consolidated statement for the totality of subordinate institutions.

The formation of the budget estimate begins after the receipt of information about the amount of budget assignments that were allocated from the budget. The budgeting process can be divided into 3 stages:

• calculation of estimated planned indicators;
• preparation of a draft budget estimate;
• annex to the calculation estimate with detailed justification of cost items.

The text of Order of the Ministry of Finance of Russia dated November 20, 2007 No. 112n, which guided the main managers of budget funds for quite a long time, is adjusted from time to time. Currently, new requirements have come into force that must be taken into account when drawing up and approving estimates for the planning period 2020-2021 and estimates for 2020. The new conditions for exiting the Order of the Ministry of Finance of the Russian Federation dated February 14, 2020 No. 26n are justified. Here is a list of the main points that have changed since the new Order of the Ministry of Finance came into force:

• The budget estimate with justifications, which has been approved, must be sent to GRBS (RBS) within 1 working day. days from the date of its approval.
• Estimates containing information classified as state secrets must be approved no more than 20 days later. days from the date of delivery of the LBO to the institution.
• In shifts, it is now also required to provide forecast indicators.
• The structure of the budget estimate is undergoing changes.
• There was an increase in the number of sections of the estimate.

Each main manager of budget funds of a constituent entity of the Russian Federation and the federal budget must approve the procedure in the form of a single document. Managers of regional budget funds can establish:

• powers of the manager and chief manager of local budget funds;
• terms and rules for drawing up and approving draft budget estimates;
• terms and time of registration, making changes, maintaining and approving budget estimates.

The same powers are granted to the main managers of federal budget funds, but in relation to funds from the federal budget, not the regional one.

Filling out the budget estimate for 2020 - maintaining estimates in the GIIS “Electronic Budget”

According to the provisions of Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 168n, since 2020, municipal government institutions and state (subjects of the Russian Federation) institutions have been maintaining and compiling budget estimates using the GIIS “Electronic Budget”. The Letter of the Ministry of Finance of the Russian Federation No. 21-03-04/74624 presents the procedure for connecting institutions that receive funding from the federal budget. The GIIS “Electronic Budget” system provides the ability to maintain and generate:

• set of budget estimates;
• planned estimated indicators;
• budget estimates based on those communicated to the establishment of the LBO.

Filling out the budget estimate for 2020 - preparation and maintenance

The definition of the concept of budget estimate has not changed with the release of the new Order of the Ministry of Finance of the Russian Federation. A budget estimate is a document, the text of which reflects certain completed volumes, as well as the distribution of these volumes by areas of expenditure. The corresponding volumes, in turn, must be established for the duration of the law (decision) on the budget for the next financial year.

Important! Maintaining a budget estimate allows for adjustments to be made within the framework of the communicated budget assignments to the institution. Decrease amounts should be shown with a “-” sign, and increase amounts should be shown with a “+” sign.

Changes in the estimate are implemented by making amendments to indicators that affect:

• Volumes of estimated values.
• Distribution according to additional codes of analytical indicators.
• Carrying out the distribution of values ​​from the estimate according to the cost classification codes of the budget classification.
• Distribution of estimated values ​​that do not require adjustments to the budget indicators of the main manager.

According to the provisions of clause 8 of Order of the Ministry of Finance No. 26n, the budget change is formalized by the organization by determining the indicators for the 2nd year as part of the planning period, as well as making adjustments to the previously approved budget indicators for the next financial year and planning period. Currently, we can talk about the following features of the design of budget estimates for 2020:

1. The number of sections of the budget estimate has been increased from 4 sections to 6.
2. The “Agreed” mark is now placed at the end of the budget estimate (previously, the position of the mark was recommended by the provisions of Order of the Ministry of Finance of the Russian Federation No. 112n).
3. New columns have become mandatory for entering indicators for the 1st and 2nd years of the planning period in the event of approval of the budget law for the next financial and planning period.
4. Indicators current year and the planning period should now be reflected separately from each other. These indicators are formed in the context of budget cost classification codes and are subject to detail by codes of subgroups and/or elements of cost types. If there are special instructions in the procedure for maintaining estimates, it is also possible to further detail the mentioned indicators according to the codes of sub-items of the KOSGU groups.

Estimate- documented accounting plan for receipts and expenditures Money used to finance the economic activities of enterprises.

From article 221. Budget estimates (as amended) Federal Law dated April 26, 2007 N 63-FZ):

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

• 2. The approved indicators of the budget estimate of a budgetary institution must correspond to the limits of budgetary obligations communicated to it for the acceptance and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a budgetary institution. The budget estimate of a budgetary institution may additionally approve other indicators provided for by the procedure for drawing up and maintaining the budget estimate of a budgetary institution. The indicators of the budget estimate of a budgetary institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a budgetary institution, can be detailed by the codes of articles (subarticles) of the corresponding groups (articles) of the classification of operations of the public administration sector within the limits of budget obligations.

Notes

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