Budget allocations and commitments

Most of the state development programs, including the content of the state apparatus itself, are implemented through the support of budget revenues. In the most general form, budgetary allocations are such means, which are certified by the signature of their manager and are designed to provide material and technical and financial support to budget organizations and projects. These resources can be directed to the production of various kinds of payments to the population, when it comes to the state budget and state budget organizations and programs. Among the most important areas for which budget allocations are directed are:

- transfer of financial resources from one level of government to another, to ensure the functioning of institutions of power;

- compensation costs for the implementation of social programs;

- expenses directed to support the activities and development of the armed forces, procurement of weapons and equipment;

- ensuring the activities of state institutions financed directly from the budget (law enforcement and power systems, education and health institutions, targeted social programs, etc.);

- replenishment and renewal of resources credited to the state reserve. Based on their functions performed in the society, budgetary allocations can significantly influence the state of the economy, its sectoral structure, form adequate proportions of distribution and redistribution of resources between the regions of the country with a view to more efficient and equivalent development. As a rule, the main consumers of these allocations are enterprises, institutions and organizations that are state-owned and do not have stable and necessary sources of funding. These resources are also addressed to those entities (legal entities that are not state property), but which are involved in the decision of state programs.

The allocation of allocations of budgetary institutions is carried out in accordance with the administrative subordination of the object of financing to one or another authority that is responsible for the correct allocation of budget resources and their intended use. Thus, Art. 289 of the RF Budget Code, considers the misuse of budgetary funds as such an offense, which consists in directing them to solve economic or other problems that are not included in the legislatively confirmed budget plan for any period of time. These include those resources that:

- not confirmed by the budgetary list of the manager, established by law;

- do not have notice of their attribution to budgetary allocations;

- are not included, and are not confirmed by the corresponding estimate of income and expenses, for this particular budget program or project;

- have no other legal basis for obtaining.

All without exception budgetary allocations, which are allocated by budgets of all levels, are exclusively of a purely objective nature. Therefore, even with all the complexity of the procedure for qualifying the use of budgetary funds, all actions that provide for budgetary obligations should be built only on the basis of law.

According to the Budget Code of the Russian Federation, a budget obligation is understood as the obligation of the relevant executive or administrative body to expend budget resources strictly in accordance with the norms of budget legislation. In this sense, this obligation is considered as an integral part of a broader concept of the expenditure obligation, but which does not contain precise instructions on the terms and amounts of payment.