Budget estimates - what is this? The procedure for drawing up and approving budget estimates

In accordance with Federal Law No. 63, which introduced a number of changes in the BC, a new concept was introduced into the legislation - budget estimates. документ, устанавливающий лимиты обязательств. This is a document that sets limits on liabilities. Let's consider further features of its registration.

General information

Budget institutions are required to perform operations for spending funds in accordance with the estimate. This rule fixes 161 articles of the Tax Code (paragraph 1). – обязанность указанных организаций. Budgeting is the responsibility of these organizations. The list of costs that are reflected in the document is fixed in Article 70 of the Tax Code. Such expenses include:

1. Payment of employees' work, monetary maintenance (allowance, remuneration, payroll) of employees of state authorities, territorial self-government structures, persons located in the government offices of the Russian Federation, municipal and state employees, and other categories.
2. Travel and other payments accrued in accordance with the employment contract, the legislation of the Russian Federation, regulatory acts of the regions and the Ministry of Defense.
3. Payment for the production of works, supplies of products, provision of services for municipal or state needs.
4. Taxes and other mandatory payments.
5. Compensation for harm caused by the institution in the conduct of its activities.

rules

The procedure for drawing up and approving the budget estimates is determined by the chief administrator of the funds, in which the organization is subordinate. The established rules must comply with the requirements of the Ministry of Finance. The chief administrator of the funds determines the requisites that contain the budget estimates. : These are :

1. Gryph, which includes the signature of the head, who has the authority to agree on the document. In the mark there should be a decoding of the painting.
2. Document's name.
3. The financial period for which information is provided.
4. Name of the organization that issued the document, OKPO code.
5. The name of the units of measure for the indicators included in the estimate. Their code is also indicated by OKEI.

Content

As a rule, it is made in the form of a table. It should contain line codes, the name of the direction of funds and the amounts, the corresponding cost classification codes with details of the KOSGU. Specification is given in the Ministry of Finance Order No. 74n. There are a number of sub-items that organizations use most often. Accordingly, information about them must necessarily contain budget estimates. This subentry:

1. Salary.
2. Other payments.
3. Charges on salary.
4. Communication services.
5. Fare.
6. Communal payments.
7. Rent.
8. Content of property.
9. Other services / works.
10. Increase in the value of the OS, NMA, non-productive assets, inventories.

Wage

The information about it is reflected in sub-articles 211. Here, labor costs are planned according to contracts in accordance with the legislation on civil service and TC. Payments include payments on:

1. Official salary.
2. Hourly payment.
3. Tariff rates.
4. Special and military ranks.

In the same sub-item, deductions of material assistance, bonuses, awards for the year and other rewards are planned. It also reflects the payment of annual and academic leave, compensation for unused rest, benefits for the first 2 days of incapacity for the employee. For the calculation of the required amount of funds, the staffing table is used, as well as regulatory documents regulating the wage system.

Other payments

This subword is considered by some experts the first largest of all, which includes budget estimates. обуславливается тем, что по ней планируются отчисления на дополнительные компенсации и выплаты, предусмотренные контрактом. This is due to the fact that it is planned to deduct payments for additional compensation and payments provided for by the contract. Among them, among others, are:

1. Daily allowance for business trips.
2. Monthly allowance for young children.
3. Reimbursement of the cost of uniform footwear, clothes.
4. Compensation of expenses for the acquisition of periodicals and book-printing products.
5. The cost of tickets for public transport.
6. Other similar costs.

The calculations use the staffing table, local acts regulating the corresponding payments, information on the number of planned trips during the year, etc.

Charges on salary

Planning of these costs is carried out under sub-article 213. Here, expenses for deductions of the unified social tax, premiums on insurance rates for compulsory social insurance against occupational diseases and accidents at work are taken into account. When reflecting these costs, it is necessary to take into account the provisions of Chapter 24 of the Tax Code and use information on the FOT. It should be remembered that the costs of the payment of UST and contributions to FFOS under civil law contracts with natural persons are reflected in the articles and subarticles on which information on the payment of work under these agreements is summarized.

Communication services

They are planned for under item 221. This reflects the costs of sending mail, buying stamps, envelopes, paying for cellular communications, connecting and using the Internet, time and subscriber fee for using a local phone and other similar costs. When planning, various information is taken into account. Among them: the value of the subscription fee, the price of a radio, one departure, an envelope, the number of telephone points and so on.

Increase in the value of NMA

The corresponding costs are planned under sub-item 320. This reflects the costs of acquiring or creating a contractual way of tangible assets that do not have a real structure. These documents must be issued documents certifying the exclusive right of establishment on them. Information on the need for NMA and their cost is taken into account to determine the required amount of funds.

Transport services

They are planned under subarticle 222. Usually, here are reflected the costs of travel to the place of work on official business trips, courses for retraining, advanced training (students, part-time students, including). For the same sub-point, the costs of delivering non-financial assets are planned. To determine the required number of funds use the data on the number of business trips during the year with an approximate cost of travel, plans for further training, information on the average annual cost of hiring transport.

Communal payments

Under subheading 223, they plan consumption and payment:

1. Technological needs and heating, hot water supply.
2. Strip. The expenses include, inter alia, the costs of delivering raw materials through distribution networks, the payment for supply-and-marketing services.
3. Electricity for industrial, economic, medical, technical, scientific and other purposes.
4. Sewage disposal, water disposal, etc.

To calculate the required amount of funds, you need information about the need for heat, electricity, gas and water, as well as information on the tariffs of suppliers.

Expenses for maintenance of property

They are planned under subclause 225. Here, expenses for payment of contracts for the provision of services, production of works related to the maintenance of the OS, non-productive assets, NMA, material stocks that are in free use, operational management or lease are reflected. When carrying out the calculations, information is taken on the plans for current and major repairs of structures, buildings, utilities, the cost of maintenance of vehicles, information on the costs of providing maintenance services for fire and burglar alarms, computer networks, average annual costs for refueling and prevention of office equipment.

other expenses

They are planned under subheading 229. Here, costs are reflected that are not related to the payment of labor activity, the purchase of services. Under subheading 229, the following expenses are planned:

1. Payment of taxes, fees and other mandatory amounts, state duties, fines, penalties and other sanctions.
2. Deductions of funds to trade unions for physical culture, as well as cultural work.
3. Payments of state prizes in different spheres.
4. Reception and servicing of delegations.
5. Payments to athletes and coaches.

Other work

The costs for them are planned in accordance with sub-clause 226. Here, expenses are reflected under contracts for the provision of services, the production of works that are not accounted for in the subst. 221-225. In particular, they reflect payment:

1. For non-departmental security, installation of alarms.
2. On life insurance, property, health, civil liability of owners of the vehicle.
3. For providing medical assistance to law enforcement officers and servicemen.
4. For the rental of special video, audio, film.
5. For hiring housing during business trips.
6. On services in the field of information technology. In particular, the cost of purchasing user rights for software, purchasing, updating databases is taken into account.
7. On the production of forms for state certificates, etc.

The procedure for approving budget estimates

As was said above, the chief administrator of the funds is vested with the appropriate authority. на другое лицо. Its leader has the right to entrust the approval of budget estimates to another person. They, in particular, can be the head of the steward. He, in turn, has the right to entrust the head of the institution. The chief of the chief administrator may limit this authority in the event of violations of the provisions of the BC.

Budget estimates in the "Electronic Budget": how to fill?

Currently, there is a special base created to ensure accountability, transparency and openness of the activities of organizations. позволяет повысить качество финансового менеджмента с области управления муниципальными и государственными средствами. The budget estimate in the "Electronic Budget" allows improving the quality of financial management from the area of municipal and state funds management. Document processing is carried out by making corrections to it within the limits of the obligations limits reached to the organization. " включает в себя 4 раздела. Budget estimates in the "Electronic Budget " includes 4 sections. The indicators of form are almost the same as those for the standard document form.

Decor

, как выше говорилось, осуществляется корректировкой лимитов. Budget estimates , as mentioned above, are carried out by adjusting the limits. It is necessary to take into account that the amounts of increase in the volume of appointments reflect with the sign "+", and the decrease, respectively, - minus. Adjustment of the estimate is carried out by approving corrections to quantities that change:

1. Volumes of prescribing when the volume of the LBO changes. The limit must be brought to the organization according to established rules.
2. Distribution of appointments according to classification cost codes that require and do not require changes in the indicators of the signature of the main administrator of funds and LBOs, as well as additional codes of analytical values for which adjustment of the list and volume limits is not required.

был дополнен Приказом Минфина №168н. The order of budgeting was supplemented by the Ministry of Finance Order No. 168n. In accordance with the provisions, the adjustment of the document can be carried out by agreeing on the correction of quantities that change the volumes of assignments that entail their redistribution between sections.

Key Objectives

документ, позволяющий решить целый ряд проблем. Budget estimates are a document that allows solving a number of problems. Among its main tasks:

1. Increase the availability of information on financial activities and the state of public education, organization, assets and liabilities.
2. Implementation of tools that ensure interrelation between budget and strategic planning, monitoring of achievement of results of state programs at the federal and regional levels, as well as developed by municipal bodies. , кроме того, позволяет проанализировать итоги внепрограммных мероприятий, качество исполнения муниципальных и государственных функций. Budget estimates of the state institution , in addition, allows you to analyze the results of extracurricular activities, the quality of performance of municipal and state functions.
3. Providing information about the actual and planned financial performance indicators in the field of public funds management of the process participants in open access. The electronic system allows you to publish information about other legal entities receiving transfers from the budget.
4. Ensuring the integration of operations for the formation and implementation of expense-income items, accounting, preparation of financial statements, and other analytical information.
5. Strengthening the relationship between the budget process and procurement planning procedures for products, services, works to meet the needs of public entities, the formation, placement of purchase orders, the execution of municipal and state contracts.

Another challenge is to ensure the relationship between the registries of obligations and the mandated powers of organizations, in accordance with the law.