In accordance with the RF Budget Code, off-budget funds are part of the budget system of the Russian Federation, along with budgets of various levels. They are formed and used to fulfill the expenditure obligations of the Russian Federation for the implementation of the constitutional rights of citizens:

• o on social Security according to the age;
• o social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;
• o health care and free medical care.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and directions for the use of monetary funds.

Extra-budgetary funds are an integral part of the financial system of the Russian Federation and have a number of features:

• o are planned by authorities and administrations and have a strict target orientation;
• o cash funds are used to finance government spending not included in the budget;
• o are formed mainly at the expense of insurance tariffs (contributions) of employers;
• o relations related to the calculation, payment and collection of contributions to funds are determined by the relevant legislative acts;
• o financial resources funds are state-owned, they are not part of the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;
• o spending from the funds is carried out by order of the Government of the Russian Federation or a specially authorized body (the board of the fund) in accordance with the approved budgets of the funds, solely for the purposes determined by the legislation of the Russian Federation, including legislation on specific types of compulsory social insurance (pension, social, medical);
• o subventions may be provided from extra-budgetary funds to raise additional funds for financing investment projects and programs.

Extra-budgetary funds - this is a form of redistribution and use of financial resources attracted by the state to finance certain social needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purpose of the funds.

State non-budgetary funds include:

• o FIU;
• o FSS RF;
• o FFOMS.

Territorial state extra-budgetary funds include territorial compulsory medical insurance funds.

State off-budget funds represented by governing bodies develop their own budgets, which, on the proposal of the Government of the Russian Federation, are adopted by the State Duma of the Russian Federation in the form of federal laws, no later than the adoption of the law on the federal budget for the next financial year and planning period. Draft budgets are considered and adopted by the State Duma of the Russian Federation in three readings.

Federal laws adopted by the State Duma of the Russian Federation on the budgets of state off-budget funds of the Russian Federation for the next financial year and planning period are submitted to the Federation Council for consideration. After their approval by the Federation Council, they are submitted for signature to the President of the Russian Federation and after signing they acquire the status of federal laws.

The budgets of territorial state extra-budgetary funds are considered and approved by the highest executive bodies of state power of the constituent entities of the Russian Federation.

Since 2001, the main tax source for the formation of the revenue side of the budgets of state non-budgetary funds of the Russian Federation has been the unified social tax (UST), the rate of which was equal to 26% of the employer's wage fund. Since January 1, 2010, this tax has been replaced by insurance contributions to the budgets of state off-budget funds of the Russian Federation. The basic rate of insurance premiums in 2011 was 34%, and from January 1, 2012 it was reduced to 30%. Contributions for the bulk of payers are distributed among the funds as follows:

• o PFR - 22%;
• o FSS RF - 2.9%;
• o FFOMS - 5.1%.

Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are preserved1. Employers are payers of insurance premiums. Rates of social payments are presented in table. 2.8.

Table 2.8.

Since 2012, a progressive scale for insurance premiums has been operating in Russia. From salaries exceeding 42.7 thousand rubles. per month, an additional 10% will be charged. On the other hand, effective rates on insurance premiums will be reduced by 4% for all premium payers and by 6% for small and medium-sized businesses. This is a temporary measure that will be in effect for only two years.

Consider the state off-budget funds of the Russian Federation in more detail.

Pension Fund of the Russian Federation (PFR) was formed by a resolution of the Supreme Council of the RSFSR of December 22, 1990 in order to government controlled pension finance in Russian Federation and is an independent financial and credit institution. The main tasks of the FIU include:

• o targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the PFR;
• o organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;
• o capitalization of PFR funds, as well as attraction of voluntary contributions to it (including currency values) of individuals and legal entities;
• o control, with the participation of tax authorities, over the timely and complete receipt of insurance premiums by the PFR, as well as over the correct and rational use of its funds;
• o interstate and the international cooperation RF on issues within the competence of the PFR, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

PFR funds are formed from the following non-tax and gratuitous receipts:

• 1) non-tax income, including:
  • - insurance premiums for compulsory pension insurance,
  • - additional insurance premiums for the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance premiums for the funded part of the labor pension credited to the Pension Fund of the Russian Federation,
  • - contributions for additional fare for employers-organizations using the labor of flight crew members aircraft civil aviation,
  • - arrears, penalties and fines on contributions to the FIU,
  • - income from the placement of PFR funds,
• 2) gratuitous receipts, including:
  • - interbudgetary transfers from the federal budget transferred by the PFR,
  • - gratuitous receipts from non-state pension funds,
  • - contributions paid by organizations coal industry for the payment of monthly supplements to pensions for certain categories of employees of these organizations,
  • - arrears, penalties and fines on the contributions of coal industry organizations for the payment of monthly supplements to pensions for certain categories of employees of these organizations in the Pension Fund of the Russian Federation,
  • - other supply.

In 2012, as part of insurance rates, the employer transfers to the Pension Fund 22% of the wage fund, which are used to form three parts of the labor pension:

• 1) the basic part - a fixed part of the pension is established by the state and does not depend on the length of service and salary;
• 2) the insurance part - depends on the amount of insurance premiums paid by a particular person, reflected in his individual account in the form of estimated pension capital (the amount of insurance premiums paid for the insured person during his entire career, taking into account indexation);
• 3) the funded part depends on the accumulated amount of the insured person, recorded in the special part of his individual personal account and the expected period of pension payments.

The funded part of the labor pension:

• o may remain in the FIU, or may, depending on the choice of the future pensioner, be invested through the state management company(GUK) or a non-state management company (UK). In this case, by the time the pension is paid, pension savings are returned to the PFR. The pension is calculated and paid by the FIU;
• o can be transferred to a non-state pension fund (NPF) at the request of the insured person. In this case, the NPF calculates and pays the pension from the moment the pension grounds come into effect.

Possibility to move from distribution system pension provision to the funded one was incorporated in 1996, when the Federal Law of 04/01/1996 No. 27-FZ "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" was adopted. He installed legal basis and the procedure for recording information about citizens who are subject to the Federal Law of 05.05.1997 No. 77-FZ "On State Pensions of the Russian Federation". In accordance with this law, an insured person is a person who is covered by compulsory pension insurance, as well as a person employed in a workplace with special (difficult and harmful) working conditions, a person for whom insurance premiums are paid to the Pension Fund in accordance with Pel legislation).

The law defines individual (personalized) accounting as organizing and maintaining records of information about each insured person for the implementation of pension rights in accordance with the legislation of the Russian Federation. The goals and principles of this accounting are defined:

• o creation of conditions for the appointment of pensions in accordance with the results of the work of each insured person;
• o ensuring the reliability of information about the length of service and earnings that determine the amount of the pension when it is assigned;
• o creation information base to implement and improve the pension legislation of the Russian Federation, as well as to assign pensions based on the length of service of the insured persons and their insurance premiums;
• o developing the interest of insured persons in paying insurance premiums to the PFR;
• o creating conditions for monitoring the payment of insurance premiums by insured persons;
• o information support for forecasting the costs of paying pensions, determining the rate of insurance premiums to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to state pension provision;
• o simplification of the procedure and acceleration of the procedure for assigning state labor pensions to insured persons.

The principles of individual (personalized) accounting are:

• o unity and federal nature of state insurance in the Russian Federation;
• o universality and obligation to pay insurance premiums to the Pension Fund of the Russian Federation and record information about insured persons;
• o availability for each insured person of information about him, which is available to the PFR bodies that carry out individual (personalized) accounting;
• o use of information about the insured persons, which the PFR authorities have, solely for the purposes of pension provision;
• o compliance of information on the amounts of insurance premiums submitted by each payer for individual (personalized) accounting with information on the amounts of insurance premiums actually transferred by this payer to the PFR bodies;
• o the implementation of individual (personalized) accounting in the course of the entire labor activity of the insured person and the use of the data of this accounting for the appointment of a pension in accordance with the pension legislation of the Russian Federation.

The body that carries out individual (personalized) accounting in the system of compulsory pension insurance is the Pension Fund of the Russian Federation. On the territory of the Russian Federation, for each insured person, the PFR opens an individual personal account with a permanent insurance number containing control digits that allow you to identify errors made when using this insurance number in the accounting process.

Individual personal account of the insured person - a document stored in the form of a record on computer media that can be processed by means of computer technology in the FIU bodies, containing information on insured persons provided for by law, included in informational resources FIU.

An individual personal account contains the following information:

• 1) insurance number;
• 2) last name, first name and patronymic (the last name that the insured person had at birth);
• 3) date of birth;
• 4) place of birth;
• 5) gender;
• 6) address of permanent residence;
• 7) the series and number of the passport or identity card, the date of issue and by whom the said documents were issued;
• 8) citizenship;
• 9) telephone number;
• 10) periods of labor and other socially useful activities included in the general length of service for the appointment of a state labor pension, as well as special length of service associated with special conditions labor, work in the regions of the Far North and areas equated to them, length of service, work in territories subjected to radioactive contamination;
• 11) wages or income (for each month of insurance experience), for which insurance premiums to the Pension Fund are accrued in accordance with the legislation of the Russian Federation;
• 12) the amount of earnings (for each month of insurance experience), which is taken into account when assigning a labor pension;
• 13) the amount of insurance premiums accrued to this insured person (for each month of insurance experience), including insurance premiums at the expense of the employer and insurance premiums of the insured person;
• 14) periods of payment of unemployment benefits;
• 15) periods of military and other equivalent service, included in the total length of service;
• 16) information on appointment (recalculation), indexation and calculation of pensions.

The information on the length of service, earnings and received funds contained in the individual personal account of the insured person is systematically specified and supplemented in the course of the labor activity of the insured person. The individual personal account of the insured person is kept in the Pension Fund of the Russian Federation throughout his life, and after death - for the period stipulated by the procedure for storing pension files.

The Pension Fund and its territorial bodies shall issue to each insured person an insurance certificate of state pension insurance containing the insurance measure and personal data of the said person.

A person who first entered work under an employment contract receives the specified insurance certificate at the place of work.

An individual who independently pays insurance premiums receives an insurance certificate of state pension insurance directly from the Pension Fund of the Russian Federation at the place of his registration as an insurant.

In accordance with Federal Law No. 27-FZ of 01.04.1996 "On Individual (Personalized) Accounting in the Compulsory Pension Insurance System", the rights and obligations of the parties are defined.

Rights of the insured person:

• o receive free of charge once a year in the PFR authorities at the place of residence or work the information contained in his individual personal account;
• o receive from the employer, free of charge, a copy of information about yourself submitted by the employer to the FIU for individual (personalized) accounting;
• o in case of disagreement with the information contained in the individual personal account of the insured person, he can apply for correction of the specified information to the PFR authorities (including its board) or to the court.

Employer's rights:

• o require from insured persons, when hiring them, to present an insurance certificate of state pension insurance and the information necessary for the relevant PFR body;
• o supplement and clarify the information provided by the employer about the insured persons in agreement with the relevant body of the PFR.

Rights of the PFR bodies:

o require employers and insured persons to submit the information specified by law in a timely and correct manner.

Obligations of the insured person:

• o register with the FIU;
• o obtain an insurance certificate of state pension insurance, keep it and present it at the request of the employer, employees of the Pension Fund of the Russian Federation and social protection authorities of the Russian Federation;
• o file applications in the manner prescribed by law in case of changes in the information contained in his individual personal account, as well as in case of loss of the specified insurance certificate;
• o submit, at the request of the PFR authorities, documents confirming the information to be included in his individual personal account.

Employer Responsibilities:

• o submission of information on insured persons to the PFR bodies within the prescribed period;
• o obtaining insurance certificates of state pension insurance from the Pension Fund of the Russian Federation and issuing them against signature to insured persons working for the employer;
• o free transfer to each insured person working for the employer of a copy of the information submitted to the FIU;
• o control over the compliance of the details of the insurance certificate of the state pension insurance issued to the insured person with the details of the documents proving the identity of the specified person working for him.

Responsibilities of the FIU:

• o ensuring the timely inclusion in the relevant individual personal accounts of the state pension insurance of information provided by employers and insured persons, as well as their reliable storage;
• o monitoring the correctness of the presentation of information to payers of insurance premiums;
• o free submission once a year to any insured person upon his request of the information contained in his individual personal account;
• o explaining to insured persons and employers their rights and obligations, the technology of individual (personalized) accounting, the procedure for filling out forms and submitting information;
• o submission to the bodies assigning pensions, at their request, of the information contained in the individual personal accounts of insured persons who have submitted an application for the appointment of a pension.

The introduction of personalized accounting is a condition for the most accurate assignment of pensions, strengthening operational control over the completeness and timeliness of making insurance payments, and the formation of the full revenue part of the PFR budget to cover its expenses.

The funds of the fund are spent mainly on the payment of pensions for old age, disability, in case of loss of a breadwinner, for length of service, to military personnel; allowances for children aged from one and a half to six years, for single mothers, for children infected with the immunodeficiency virus; victims of Chernobyl nuclear power plant; financial assistance to the elderly and disabled. In the context of inflation, pensions to citizens are revised upwards also at the expense of the Pension Fund. The FIU finances various programs for social support disabled people, pensioners, children, its funds are also used to finance administrative activities fund. Temporarily free funds of the PFR can be invested in securities.

From January 1, 2010, the PFR began work on issuing Certificates for maternity capital, which, in accordance with the legislation of the Russian Federation, is allocated:

• o a woman who has given birth (adopted) a second child since January 1, 2007;
• o a woman who has given birth (adopted) a third child or subsequent children since January 1, 2007, if they have not previously exercised the right to additional measures state support;
• o maternity capital from 2011 will be available to women whose first child died in the first week of life;
• about a man , who is the sole adopter of the second, third child or subsequent children, who has not previously exercised the right to additional measures of state support, if the court decision on adoption has entered into force starting from January 1, 2007.

To obtain a Certificate for maternity capital, you must contact the territorial body of the PFR at the place of residence with a set of the following documents:

• o an application for the issuance of a certificate for maternity capital;
• o identity document, place of residence of a person (stay) or actual residence of a person entitled to receive maternity capital;
• o a document confirming the citizenship of the Russian Federation for a child in respect of which the right to receive maternity capital has arisen (a stamp on the birth certificate, affixed by the passport and visa services). Required if one of the parents is not a Russian citizen;
• o insurance certificate of compulsory pension insurance;
• o documents confirming the birth (adoption) of children: birth certificates of all children; for adopted children - a court decision on adoption;
• o documents proving the identity, place of residence (stay) or actual residence and powers of the legal representative or authorized person.

Maternal capital in full or in parts can be directed to the following purposes:

• o improvement of living conditions. Acquired with the use of funds (part of the funds) of maternity capital, housing must be located on the territory of the Russian Federation;
• o since 2011 - for the construction and reconstruction of housing without the involvement of contractors;
• o education of the child (children) in any educational institution on the territory of the Russian Federation, which has the right to provide the relevant educational services. The age of the child, for whose education funds (part of the funds) of maternity capital can be directed, as of the date of commencement of education according to the relevant educational program must not exceed 25 years;
• o for the formation of the funded part of the mother's labor pension.

Maternity capital can be obtained no earlier than three years after the birth (adoption) of the child, but in some cases (repayment of credit and mortgage loans) - ahead of schedule, without waiting for the expiration of three years. You can also get 12,000 rubles ahead of schedule. from the amount of maternity capital for any needs. Maternity capital is annually indexed for inflation. In 2010, it was 343,278 rubles, in 2011 - 365,700 rubles, in 2012 - 387,000 rubles, and in 2014 its size will be 430,000 rubles. The program for issuing Certificates is designed until 2016, with a possible extension until 2020.

Social Insurance Fund of the Russian Federation (FSSRF) established by Decree of the President of the Russian Federation of 07.08.1991 No. 822 "On the Social Insurance Fund of the Russian Federation" in order to ensure state guarantees in the social insurance system and increase control over the correct and efficient spending of social insurance funds and is an independent state financial and credit institution. The management of the FSS of the Russian Federation is carried out by the Government of the Russian Federation with the participation of all-Russian associations of trade unions.

The funds of the fund are formed from non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood,
  • - insurance premiums for compulsory social insurance against industrial accidents and occupational diseases,
  • - arrears, penalties and fines on contributions to the FSS of the Russian Federation,
  • - income from the placement of temporarily free funds of the FSS of the Russian Federation,
  • - fines, sanctions, amounts received as a result of compensation for damage;
• • - interbudgetary transfers from the federal budget transferred to the FSS of the Russian Federation,
  • - other supply.

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

The following insurance rates are established for policyholders for compulsory social insurance against accidents at work and occupational diseases as a percentage of the accrued wages for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract in accordance with the types economic activity by occupational risk classes (Table 2.9).

Table 2.9.

Fund resources are directed to:

• o for the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child up to one and a half years, for burial;
• o health resort treatment and rehabilitation of employees and their families, as well as for other purposes of state social insurance provided for by law (partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, medical nutrition; partial financing of activities for out-of-school services for children , payment for travel to the place of treatment, rest, etc.);
• o creating a reserve to ensure financial stability fund at all levels;
• o ensuring current activities, maintenance of the fund management apparatus;
• o carrying out research work on issues of social insurance and labor protection;
• o implementation of other activities in accordance with the tasks of the fund.

Fund resources are used only for targeted financing of the listed activities. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Compulsory Medical Insurance Fund created in accordance with the Law of the Russian Federation of June 28, 1991 No. 1499-1 "On Compulsory Medical Insurance of Citizens in the Russian Federation" and is intended for accumulation financial resources and ensure stability state system compulsory health insurance.

For implementation public policy in the field of compulsory medical insurance, the Federal and territorial funds of compulsory medical insurance have been established as independent non-profit financial and credit institutions.

FFOMS funds are formed from the following non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory health insurance - according to the tariff established by Federal Law No. 212-FZ of July 24, 2009 "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" , in the part credited to the Federal Compulsory Medical Insurance Fund,
  • - arrears, penalties and fines on contributions to the FFOMS,
  • - income from the placement of temporarily free funds of the FFOMS,
  • - fines, sanctions, amounts received as a result of compensation for damage;
• 2) gratuitous receipts:
  • - interbudgetary transfers from the federal budget transferred to the FFOMS,
  • - other supply.

The funds of the territorial compulsory medical insurance funds are formed from the following non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory health insurance - but the tariff established by the Federal Law "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian

Federation, Federal Compulsory Medical Insurance and Territorial Compulsory Medical Insurance Funds", in the part credited to the TFOMS,

• - income from the placement of temporarily free funds of TFOMS,
• - fines, sanctions, amounts received as a result of compensation for damage;
• 2) gratuitous receipts:
  • - budgetary transfers from FFOMS,
  • - budget transfers from the budgets of the constituent entities of the Russian Federation transferred to the territorial funds of compulsory medical insurance, including receipts as insurance premiums for compulsory medical insurance of the non-working population,
  • - other receipts stipulated by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation.

The main tasks of the FFOMS and TFOMS in the system of compulsory medical insurance are:

• o Ensuring the implementation of the Law of the Russian Federation "On Compulsory Medical Insurance of Citizens in the Russian Federation";
• o ensuring the rights of citizens provided for by the legislation of the Russian Federation;
• o achievement social justice and equality of all citizens;
• o participation in the development and implementation of state financial policy, ensuring its financial stability.

To fulfill these objectives in the field of financial policy and financing of the FFOMS:

• o equalizes the conditions for the activities of territorial funds to ensure the financing of compulsory medical insurance programs;
• o finances targeted programs within the framework of compulsory medical insurance;
• o organizes the development of regulatory and methodological documents that ensure the implementation of the aforementioned Law;
• o together with executive authorities, professional medical associations takes part in the development basic program compulsory medical insurance;
• o submits, in accordance with the established procedure, proposals on the insurance tariff for compulsory medical insurance;
• o collects and analyzes information on the financial resources of the compulsory health insurance system;
• o participates in the creation of territorial compulsory health insurance funds;
• o controls the rational use of the system's financial resources.

TFOMS in the field of financial and credit activities and control over the rational use of financial resources in the system of compulsory health insurance perform the following main functions:

• o accumulate financial resources of territorial funds;
• o finance compulsory health insurance provided by insurance companies medical organizations who have the appropriate licenses, who have concluded compulsory medical insurance contracts according to differentiated standards established by the board of the territorial fund;
• o carry out financial and credit activities to ensure the system of compulsory medical insurance;
• o equalize the financial resources of cities and regions allocated for the implementation of compulsory medical insurance;
• o provide loans, including on preferential terms, to insurers with a justified lack of financial resources;
• o accumulate financial reserves to ensure the sustainability of the compulsory health insurance system;
• o together with the authorities of the State Tax Service of the Russian Federation, control the timely and full receipt of insurance premiums into the territorial fund, as well as the rational use of the funds received;
• o agree, together with executive authorities, professional medical associations, on the tariffing of the cost of medical care, the territorial program of compulsory medical insurance of the population and make proposals on the financial resources necessary for its implementation, on tariffs for medical and other services for compulsory medical insurance;
• o provide the FFOMS with information on the financial resources of the compulsory health insurance system and other information within their competence.

State off-budget funds- targeted centralized funds of financial resources, formed outside the state budget at the expense of mandatory payments and deductions of legal entities and intended for the implementation of the constitutional rights of citizens to pensions, social security, insurance, health care and medical care.

In their economic essence, state off-budget funds are a form of redistribution and use of financial resources mobilized by the state to finance certain public needs not included in the budget and spent in strict accordance with the target orientation of the fund by decision of the executive authority on the basis of its operational independence.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and directions for the use of monetary funds.

Extra-budgetary funds are an integral part of the financial system of the Russian Federation and have a number of features:

· are planned by authorities and administrations and have a strict target orientation;

· money resources of funds are used for financing of the state expenses which are not included in the budget;

are formed mainly due to mandatory deductions from legal and individuals;

· insurance premiums to funds and the relationships arising from their payment are of a tax nature. Like taxes, contribution rates are set by the government and are mandatory;

· the financial resources of the funds are state-owned, they are not part of the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;

· expenditure of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the Fund);

· Subventions may be provided from off-budget funds to raise additional funds to finance investment projects and programs.

The main feature of the state non-budgetary funds of the Russian Federation is the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event and reflect the financing of social, pension and medical insurance costs.

Income and expenses of state non-budgetary funds are formed in the manner prescribed by federal law, or in another manner provided by the Budget Code.

Incomes of state non-budgetary funds are formed at the expense of obligatory payments established by the legislation of the Russian Federation, voluntary contributions of legal entities; other income provided by law. The collection and control over the receipt of income is carried out by the Federal Tax Service. The main source of income for state off-budget funds in the Russian Federation is now the unified social tax (UST) (insurance contribution). Its payers are employer organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee for all reasons. The tax is levied at a regressive rate. Spending of funds from state off-budget funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury of the Russian Federation.

The structure of state off-budget funds includes:

· Russian Pension Fund;

· Social insurance fund;

The Federal Compulsory Medical Insurance Fund.

Pension Fund of the Russian Federation (PFR) is the largest in terms of mobilized resources of all social funds. It accounts for more than 80% of the amount of funds received by all social off-budget funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation and operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation was created for the purpose of state management of the finances of pension provision in the Russian Federation and is an independent financial and credit institution. It is a centralized state fund that ensures the formation and distribution of financial resources for the social security of citizens by age. The PFR implements a unified strategy for managing the pension system throughout Russia.

More than 35 million Russian pensioners receive pensions at the expense of the Pension Fund of the Russian Federation, including labor pensions (for old age, for disability, for the loss of a breadwinner), state pensions, pensions for military personnel and their families, social pensions, and civil servants' pensions.

The main tasks of the Pension Fund include:

· targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the PFR;

organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;

· capitalization of PFR funds, as well as attraction of voluntary contributions to it (including currency values) of individuals and legal entities;

control, with the participation of tax authorities, over the timely and complete receipt of insurance premiums by the Pension Fund of the Russian Federation, as well as over the correct and rational use of its funds;

· interstate and international cooperation of the Russian Federation on issues related to the competence of the PFR, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

PFR funds are formed from:

insurance premiums of employers;

· insurance premiums of self-employed citizens, including farmers and lawyers; insurance premiums of other categories of working citizens;

appropriations from the federal budget of the Russian Federation for the payment of state pensions and benefits to military personnel and citizens equivalent to them in terms of pensions, their families, social pensions, benefits for children over the age of one and a half years, for indexation of these pensions and benefits, as well as for the provision of benefits in terms of pensions, benefits and compensations to citizens affected by Chernobyl disaster, for the costs of delivery and forwarding of pensions and benefits;

funds reimbursed by the Pension Fund of the Russian Federation by the State Employment Fund of the Russian Federation in connection with the appointment early retirement unemployed;

funds collected from employers and citizens as a result of the presentation of regressive claims;

· voluntary contributions (including currency values) of individuals and legal entities, as well as income from the capitalization of PFR funds and other receipts.

Considering that all types of remuneration for work (service) are included in the composition of earnings when calculating pensions, insurance premiums to the Pension Fund are accrued on all types of earnings (income) in cash or in kind, regardless of the sources of their financing, including regular, non-staff, seasonal and temporary workers, as well as part-time workers or performing one-time, casual and short-term work.

The pension fund is used to pay: pensions for age, disability, loss of a breadwinner, for length of service, military personnel; allowances for children aged one and a half to six years, for single mothers, for children infected with the immunodeficiency virus; victims at the Chernobyl nuclear power plant; financial assistance to the elderly and disabled. In the context of inflation, pensions to citizens are revised upwards also at the expense of the Pension Fund. The PFR finances various social support programs for the disabled, pensioners, and children. Fund resources are also used to finance the administrative activities of the fund. Temporarily free funds of the PFR can be invested in securities.

The second most important among non-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It was created in order to provide state guarantees in the social insurance system and increase control over the correct and efficient use of social insurance funds and is an independent state financial and credit institution under the Government of the Russian Federation.

The main tasks of the FSS are: providing citizens with state benefits and sanatorium-and-spa treatment, participating in the development and implementation of employee health programs, ensuring the financial stability of the FSS, developing, together with other interested departments, proposals on the rate of insurance premiums for state social insurance, etc. .

The funds of the fund are formed from:

· insurance premiums of employers (administrations of enterprises, organizations, institutions and other economic entities, regardless of ownership);

insurance premiums of citizens engaged in individual labor activity, as well as labor activity on other conditions and having the right to provision under state social insurance;

· income from investing part of the temporarily free funds of the fund in liquid government securities and bank deposits within the funds provided by the budget for the corresponding period;

in voluntary contributions of individuals and legal entities;

allocations from the federal budget of the Russian Federation;

other income.

The funds of the fund are directed to:

· payment of allowances for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial;

sanatorium treatment and rehabilitation of employees and their families, as well as for other purposes of state social insurance provided for by law (partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, medical nutrition; partial financing of activities for out-of-school services for children , payment for travel to the place of treatment, rest, etc.);

· creation of a reserve to ensure the financial stability of the fund at all levels;

· to ensure the current activities, the content of the management apparatus of the fund;

· carrying out research work on issues of social insurance and labor protection;

· implementation of other activities in accordance with the tasks of the fund.

Fund resources are used only for targeted financing of the listed activities. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Compulsory Medical Insurance Fund is designed to accumulate financial resources and ensure the stability of the state system of compulsory medical insurance.

The fund's financial resources are formed from the deductions of insurers for compulsory health insurance. To implement the state policy in the field of compulsory medical insurance, federal and territorial compulsory medical insurance funds have been created as independent non-profit financial and credit institutions. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation equal opportunity in obtaining medical care at the expense of compulsory medical insurance.

The main tasks of the Federal and territorial funds in the system of compulsory medical insurance are:

Ensuring the implementation of the Law of the Russian Federation "On Compulsory Medical Insurance of Citizens in the Russian Federation",

Ensuring the rights of citizens provided for by the legislation of the Russian Federation;

· achievement of social justice and equality of all citizens;

participation in the development and implementation of the state financial policy;

Ensuring its financial stability.

To fulfill these tasks in the field of financial policy and financing, the Federal Compulsory Medical Insurance Fund:

· equalizes the conditions for the activities of territorial funds to ensure the financing of compulsory medical insurance programs;

· conducts financing of targeted programs within the framework of compulsory medical insurance;

· organizes the development of regulatory and methodological documents that ensure the implementation of the above-mentioned Law of the Russian Federation;

· together with executive authorities, professional medical associations takes part in the development of the basic program of compulsory medical insurance,

· submits, in accordance with the established procedure, proposals on the insurance tariff for compulsory medical insurance;

· collects and analyzes information on the financial resources of the compulsory health insurance system;

· participates in the creation of territorial funds of obligatory medical insurance;

· controls the rational use of financial resources of the system;

· accumulates financial resources of the Federal Fund and carries out financial and credit activities.

Territorial funds of compulsory medical insurance in the field of financial and credit activities and control over the rational use of financial resources in the system of compulsory medical insurance perform the following main functions:

· accumulate financial resources of territorial funds;

· finance compulsory health insurance provided by insurance medical organizations that have the appropriate licenses and have concluded compulsory health insurance contracts according to differentiated standards established by the board of the territorial fund;

· carry out financial and credit activities to ensure the system of compulsory medical insurance;

· Equalize the financial resources of cities and regions allocated for the implementation of compulsory medical insurance;

provide loans, including on preferential terms, to insurers with a justified lack of financial resources;

· accumulate financial reserves to ensure the sustainability of the compulsory health insurance system;

· together with the bodies of the state tax service of the Russian Federation, control the timely and full receipt of insurance premiums into the territorial fund, as well as the rational use of the funds received;

· agree together with the executive authorities, professional medical associations on the tariffing of the cost of medical care, the territorial program of compulsory medical insurance of the population and make proposals on the financial resources necessary for its implementation, on tariffs for medical and other services for compulsory medical insurance;

provide the Federal Fund with information on the financial resources of the compulsory health insurance system and other information within their competence.

The financial resources of the Federal and territorial compulsory health insurance funds are formed from some general and a number of own sources for each fund. The most important of them:

· part of the insurance premiums of enterprises, organizations, institutions and other business entities, regardless of the form of ownership of compulsory health insurance in the amounts established by the legislative body of the Russian Federation;

· contributions of territorial funds for the implementation of joint programs carried out on a contractual basis;

· Appropriations from the federal budget for the implementation of national compulsory medical insurance programs;

· voluntary contributions of legal entities and individuals;

· income from the use of temporarily free financial resources of the Federal and territorial funds;

· normalized insurance reserves of financial assets of the Federal and territorial funds;

· Funds provided by the executive authorities in the relevant budgets for compulsory medical insurance of the non-working population;

· financial resources collected from policyholders, medical institutions and other legal entities and individuals as a result of presenting relevant claims to them.

The payers of insurance contributions to the compulsory health insurance funds are:

Enterprises, organizations, institutions;

· branches and representative offices of foreign legal entities (for payments to both Russian and foreign citizens);

Peasant (farming) farms;

· tribal family communities of the small peoples of the North, engaged in traditional types of management;

Citizens involved in entrepreneurial activity without formation of a legal entity;

Citizens engaged in the prescribed manner private practice, lawyers, private detectives, private security guards, notaries;

Citizens using the labor of hired workers.

Payments for compulsory medical insurance of the non-working population (children, pupils and full-time students, pensioners, duly registered unemployed) are made by the executive authorities, taking into account the territorial programs of compulsory medical insurance, within the funds provided for in the relevant budgets for health care.

Control questions

1. List the main forms and functions of the budget that determine its essence.

2. What is the essence and role of the federal budget? How can the state budget affect the rate of economic growth in the country?

3. What are the main principles of building the budget system in the Russian Federation?

4. What groups are budget revenues classified into, what is their difference from each other?

5. List the priority areas for spending federal budget funds.

6. What are the causes of the budget deficit.

7. List the main tasks of the Ministry of Finance of the Russian Federation in the field of budgetary process management.

8. What is the essence of public credit and public debt?

Task for topic 4

1. Calculate the structure of regional budget revenues based on the data given in Table 1 and distribute them by type in Table 2. Based on the results of calculations and distributions, write conclusions about the degree of provision of the regional budget with its own sources of income.

Table 1

Regional budget revenues for 20… year

Section No.	Name of sections and income items	Amount, million rubles	Structure
beats weight, % to total	beats weight in section, %
	Tax revenues, total
Including:
1.1. Corporate income tax
1.2. Personal income tax persons
1.3. excises on alcoholic products
1.4. Single tax levied under the simplified system
1.5. User fees natural resources
1.6. Corporate property tax
1.7. Transport tax
1.8. Gambling business tax
1.9. Government duty
	Non-tax revenues, total
Including:
2.1. Income from property owned by the state of a constituent entity of the Russian Federation and from activities
2.2. Income from the sale of property owned by a constituent entity of the Russian Federation
2.3. Other non-tax income
	Financial assistance from the federal budget and the Fund for Financial Support of the Regions (transfers)
	Income of target budget funds, total
Including:
4.1. Territorial road fund
4.2. Other trust funds
	Total income

table 2

The structure of regional budget revenues by sources for 20 ... year

2. Calculate the structure of regional budget expenditures based on the data in Table 3 and distribute them into two groups - expenditures financed for the implementation of national powers, and expenditures financed for the implementation of territorial purposes (Table 4). Based on the results of calculations and distributions, write conclusions about the features of the structure, main directions and priorities of budget expenditures in this subject RF.

Off-budget funds - one of the forms of organization of financial resources. The need for reallocation arises when resources are limited. Due to the lack of income security specific types spending, state budget funds are quite mobile.

Extra-budgetary funds are one of the forms of organization of financial resources, which consists in their redistribution and use to finance certain social needs.

The need for redistribution of budgetary resources arises when these resources are limited, especially when the financial state of the economy is difficult. Due to the looseness of income for specific types of expenditure, the state budget funds are quite mobile.

However, in such a situation, there is a danger of cutting spending on social needs, so it is quite important to identify the most significant areas and ensure their targeted direction and use of incoming funds.

One of the ways to solve this problem is to create off-budget funds with a specific purpose: to expand the sources of state financing of social needs to ensure the implementation of the constitutional rights of citizens.

Depending on their purpose, off-budget funds can be economic - in order to accumulate funds to finance economic needs, and social - to form insurance, pension and other reserves in order to implement social protection of the population. According to the level of management, non-budgetary funds are divided into state and regional. With the help of extrabudgetary funds, the following is carried out:

• Influence on the production process through financing, lending, subsidizing domestic enterprises;
• Ensuring environmental protection measures;
• Rendering social services population (payment of pensions, benefits, financing of social infrastructure;
• Providing loans, including partners abroad.

The formation and functioning of off-budget funds is under the jurisdiction of state authorities: central, republican, local, and is regulated by law. The sources of the formation of extrabudgetary funds are mainly determined by the nature and scale of the tasks assigned to them, as well as the economic and financial position states.

There are two ways to create extra-budgetary funds: the allocation of budget expenditures of particular importance, or the formation of an extra-budgetary fund for certain purposes with its own sources of income. The purpose of the foundation is usually reflected in its name.

The most important material source for most of the state off-budget funds is the national income. In order to redistribute it, taxes and fees are used as a method of mobilization, budget resources and loans. Taxes and fees are established by law. Income from extrabudgetary funds comes from the following sources:

• Targeted taxes and fees established by the legislature;
• State budget funds in the form of gratuitous subsidies or deductions;
• Deductions from the profits of enterprises and organizations;
• Profit from commercial activities foundations and individuals;
• Loans to funds from commercial banks or the Central Bank of Russia;
• Other types of income provided for by law.

The receipt of income to the funds is provided by the executive authorities that collect taxes to the federal budget. Features of state off-budget funds:

• Strict target orientation and planning by public authorities;
• Financial resources from the off-budget fund can be used to cover state expenses not included in the state budget.
• Extra-budgetary funds use mandatory contributions from individuals and legal entities as a source of formation;
• Contributions come in the form of mandatory tax payments established by the state;
• The funds of the fund are not subject to withdrawal for use for purposes other than the purpose of this fund;
• Accounting for the fund's expenses is carried out by order of the Government of the Russian Federation or the board of the fund.

The following extra-budgetary funds operate on the territory of Russia:

• Pension Fund of the Russian Federation;
• Social Insurance Fund of the Russian Federation;
• Federal Compulsory Medical Insurance Fund;
• Other off-budget funds.

For clarity, let us consider in more detail the functioning of some social non-budgetary funds. The Pension Fund of the Russian Federation is the most important social non-budgetary fund, which is intended to pay pensions to citizens in accordance with applicable law.

The Fund pays labor and social pensions, pensions to military personnel and their families, various allowances and payments to certain categories of persons. Funding for this fund comes from the following sources:

• Insurance premiums of employers and citizens;
• Funds from the federal budget;
• The amounts of various financial sanctions;
• Voluntary contributions of legal entities and individuals:
• Income from investing free financial resources of the fund;
• Other sources not prohibited by law.

The Pension Fund of the Russian Federation is an independent financial and banking system, which is a government body in the field of pension finance.

Funds constituting the fund's budget are federal property and are not subject to redistribution to other budgets. The Foundation is accountable to the government of the federation and annually submits information on its activities to the parliament.

The structure of the Pension Fund guarantees current and emergency benefit payments nationwide in different situations, for example, the payment of pensions in case of a sharp increase in the number of pensioners as a result of natural disasters; increase in the amount of pensions paid in case of sharp jumps in prices, etc.

The Compulsory Medical Insurance Fund of the Russian Federation (FOMS) is also a social non-budgetary fund. Funds from this fund go to Insurance companies operating on the basis of licenses and selecting medical institutions capable of providing real effective assistance to insured citizens free of charge.

The Fund finances various medical programs, the development of medicine and scientific research in this area, payment for treatment, etc.

The formation of the fund's resources occurs at the expense of appropriations and insurance premiums for their employees of organizations of any form of ownership and types of activity, as well as executive authorities that make payments for non-working persons (children, pensioners, etc.). As a result, all citizens receive a guaranteed volume medical services including ambulance.

In addition to social, state non-budgetary funds of a different purpose - economic - can be created and operated.

Economic off-budget funds are created by federal, regional or local authorities authorities to finance state expenditures under certain budget items and are consolidated as part of the state budget to ensure more complete control over the receipt and targeted use of these funds.

The composition of economic extra-budgetary funds is not constant and is associated with the need to finance the development of certain areas and sectors of the economy, social sphere, as well as protection environment. In recent years, the budgets included the following funds:

• Federal Foundation for the Conservation of Biological Resources;
• Environmental funds different levels(federal, territorial);
• Fund for Development of the Customs System of the Russian Federation;
• State Fund for Combating Crime.

Off-budget funds are exempted from paying taxes and duties in the main areas of their activities.

2. Sources, procedure for the formation and use of funds from extra-budgetary funds for social purposes

3. Branch state off-budget funds.

Extrabudgetary funds- a form of redistribution and use of financial resources attracted by the state to finance certain public needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purpose of the funds.

Extrabudgetary funds- one of the methods of redistribution of national income by the state in favor of certain social groups of the population. Extra-budgetary funds solve 2 most important tasks: providing additional funds to priority areas of the economy and expanding social services to the population.

State off-budget funds are being created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of monetary funds.

With the help of off-budget funds, the state solves the following important social tasks:

social protection of the population;

raising the living standards of the population;

maintaining and improving the health of the population;

social orientation of the unemployed population;

provision of social services to the population.

Extrabudgetary funds, being integral part financial system of the Russian Federation, have a number of features:

Planned by authorities and administrations and have a strict target orientation;

The money resources of the funds are used to finance public expenditures not included in the budget;

Formed mainly at the expense of mandatory deductions of legal entities and individuals;

Insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;

Most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to funds;

The financial resources of the fund are in state ownership, they are not included in the composition of budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;

Spending of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the fund).

So, state off-budget fund- a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health protection and medical care.

Expenses and incomes are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code. Today they include:

Pension Fund of the Russian Federation;

Social Insurance Fund;

Federal Compulsory Medical Insurance Fund.

Draft budgets state off-budget funds are drawn up by the management bodies of these funds and are submitted by the executive authorities for consideration by the legislative bodies as part of documents with draft budgets for the next financial year.

reviewed and approved their budgets by the Federal Assembly in the form of federal laws simultaneously with the adoption of the law on the federal budget.

Draft budgets territorial funds appear by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation and approved simultaneously with the adoption of the law on the regional budget.

Extrabudgetary funds created in two ways.

1) One way is to allocate certain expenses from the budget that are of particular importance,

2) the other is the formation of an off-budget fund with its own sources of income for certain purposes.

Target off-budget funds are intended for the intended use. Usually, the purpose of spending the funds is indicated in the name of the fund.

Material source of extrabudgetary funds is the national income. The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing the national income in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and fees are established by the legislature. A significant number of funds are formed at the expense of the central and regional/local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues of the budget. Extrabudgetary funds can also use borrowed funds as income. The surplus available from off-budget funds can be used to purchase securities and receive profit in the form of dividends or interest.

Income state off-budget funds formed through

mandatory payments established by the legislation of the Russian Federation;

voluntary contributions of individuals and legal entities;

other income provided by law.

The collection and control over the receipt of income is carried out by Ministry of Taxes and Duties.

Spending state off-budget funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation.

Execution of budgets state off-budget funds is carried out Federal Treasury of the Russian Federation.

Budget execution report state off-budget fund is compiled by the management body of the fund and submitted by the Government of the Russian Federation for consideration and approval by the Federal Assembly in the form of a law.

Report on the execution of the budget of the territorial state non-budgetary fund is drawn up by the management body of the fund and submitted by the executive authority of the constituent entity of the Russian Federation for consideration and approval by the legislative body of the constituent entity of the Russian Federation in the form of a law.

Control over the execution of budgets state off-budget funds is carried out by bodies that ensure control over the execution of budgets of the corresponding level of the budget system.

As part of extrabudgetary funds, they also allocate economic, which now include territorial road, environmental and other funds.

They can be formed at the expense of regional taxes and fees, income from fines and lotteries, territorial loans, and have an economic focus.

There are also off-budget funds of intersectoral and sectoral purpose, the purpose of which is financial support for specific institutions, projects, development and stimulation of production.

Sectoral and intersectoral off-budget R&D funds operate in federal ministries and other federal executive bodies, as well as in organizations that coordinate the development, financing and implementation of comprehensive and targeted scientific and technical programs, research and development work.

The Ministry of Science and Technology of the Russian Federation carries out registration of off-budget funds formed by federal ministries and other federal executive bodies, organizations, as well as maintaining a register of these funds.

Sectoral and intersectoral off-budget R&D funds form:

Ministry of Science and Technology of the Russian Federation - Russian Fund for Technological Development;

Federal ministries - off-budget funds of ministries;

Other federal executive bodies off-budget funds of departments;

Organizations, associations - non-budgetary funds of associations.

Extra-budgetary funds of ministries, departments and associations are created in agreement with the Ministry of Science and Technology of the Russian Federation, are not vested with the rights of a legal entity and act on behalf of federal ministries, other federal executive bodies and associations in which they are formed.

Extrabudgetary funds are formed at the expense of deductions from enterprises and organizations in the amount of up to 1.5% of the cost of sold products, works, services, and the amounts of deducted funds are included by organizations in the cost of production. Deductions are not made if the products sold were manufactured for state needs and their production was financed from budgetary appropriations.

Enterprises and organizations on a contractual basis quarterly transfer funds to the following extrabudgetary funds:

Enterprises and organizations included in the association - to the extra-budgetary fund of the association, to which they belong;

Enterprises and organizations that are members of several independent associations that form extra-budgetary funds - in the extra-budgetary fund of the association, at their choice;

Enterprises and organizations that are not part of the association, but are under the jurisdiction of the federal ministry or other federal executive body - to the off-budget fund of the relevant ministry or department;

Enterprises and organizations that are not part of the association and are not under the jurisdiction of the federal ministry or other federal executive body - to the off-budget fund of their choice.

Allocation of funds from extrabudgetary funds to conduct research and development work is carried out on a contractual basis.

Control for the targeted use of funds from extrabudgetary funds is carried out by the Ministry of Science and Technology of the Russian Federation and the Ministry of Finance of the Russian Federation.

Links between extrabudgetary funds.

The variety of off-budget funds causes complex multi-stage links between these funds and other parts of the financial system.

Distinguish financial connections:

1) unilateral,

2) bilateral

3) and multilateral

For one-way relationships funds go in one direction: from financial units to the off-budget fund. Such a connection appears when the funds are formed or the funds are used by them.

With two-way communication cash flow moves between extrabudgetary funds and other parts of the financial system in two directions. So social insurance funds are formed not only at the expense of insurance premiums, but also from the central budget. At the same time, in the presence of a surplus, they acquire government securities and become budget creditors.

With multilateral connections, one extra-budgetary fund simultaneously comes into contact with different financial units and other extra-budgetary funds, i.e. money moves in different directions between them.

9. Financial management: objects and subjects, goals and objectives. Financial analysis and accounting as separate stages of the financial management process

10. Financial planning and forecasting: content, meaning and methods

11. Financial control: essence, principles of organization

12. Methods of financial control

13. State financial control and its organization

14. Types of non-state financial control. The value of audit in a market economy

15. Budget: concept and significance for the economic development of the country in different historical periods

17. Principles of the Russian budget system

18. Budget process. Composition and implementation of individual stages

19. The role of the Federal Treasury in the budget process

20. Budget revenues and their classification. The modern structure of revenues of the federal budget of Russia

24. Unbalanced budget and its importance for the country's economy. Ways to achieve balance

26. Public debt: the concept and process of education. Features of debt obligations of authorities at various levels

28. Extra-budgetary funds and their organization in Russia

29. Pension reform in Russia: problems and prospects

30. Finance of enterprises: concepts, principles of organization and characteristics of financial flows

32. Non-current assets: concept and composition. Depreciation as a way to restore the fixed assets of an enterprise.

33. Current assets: concept and composition. Depreciation as a way to restore fixed assets.

34. Organization of financial work at the enterprise.

41. Minimum wage, living wage and minimum consumer budget.

43. Financial market. Concept, forms of financial assets, structure and functions of the financial market.

Structure of the financial market

44. Main participants and indicators of the financial market.

45. Credit market, its segments and the formation of demand for them.

46. ​​The securities market, its structure and characteristics of individual components.

47. Securities and their classification.

48. Professional participants in the securities market and their features.

49. Stock exchange and organization of its activities. Stock exchanges in the Russian Federation and other countries.

50. Foreign exchange market: functions, participants and classification of types of foreign exchange markets.

51. Currency transactions. Liberalization of foreign exchange markets at the present stage.

52. Insurance: participants and functions of the insurance market. The current state of the insurance market in Russia and other countries.

53. Branches and types of insurance activity. Prospects for the development of insurance in Russia.

54. International finance and the international financial system.

55. Financial systems of different countries: common features and features.

56. Financial globalization and world financial markets.

28. Extra-budgetary funds and their organization in Russia

Along with budgets, as the main funds of the authorities, the most important link in the system of public finances in the Russian Federation are extra-budgetary funds. The emergence of this link in the budget system is associated with the need to isolate part of the state resources for sustainable financing of the most important socio-economic programs.

State off-budget funds- targeted centralized funds of financial resources formed outside the state budget at the expense of mandatory payments and deductions from legal entities and intended to implement the constitutional rights of citizens to pensions, social security, insurance, health care and medical care.

In their economic essence, state off-budget funds are a form of redistribution and use of financial resources mobilized by the state to finance certain public needs not included in the budget and spent in strict accordance with the target orientation of the fund by decision of the executive authority on the basis of its operational independence.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of monetary funds. The legal status, procedure for the creation, operation and liquidation of state extra-budgetary funds are determined in accordance with the Budget Code of the Russian Federation.

With the help of extra-budgetary funds, the state solves the following important social tasks: social protection of the population, raising the living standards of the population, maintaining and improving the health of the population, social orientation of the unemployed population, provision of social services to the population.

The structure of state off-budget funds includes:

Russian Pension Fund;

Social Insurance Fund;

Federal Compulsory Medical Insurance Fund.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

are planned by authorities and administrations and have a strict target orientation;

the funds of the funds are used to finance public expenditures not included in the budget;

are formed mainly at the expense of mandatory deductions of legal entities;

insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;

most of the rules and regulations apply to relations related to the calculation, payment and collection of contributions to funds tax code RF;

the financial resources of the fund are in state ownership, they are not included in the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;

spending from the funds is carried out by order of the Government or a specially authorized body (the Board of the fund).

The main feature of state off-budget funds in the Russian Federation is the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event and reflect the financing of social, pension and medical insurance costs.

Income and expenses of state off-budget funds are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code. Incomes of state non-budgetary funds are formed at the expense of obligatory payments established by the legislation of the Russian Federation; voluntary contributions of legal entities; other income provided by law. The collection and control over the receipt of income is carried out by the Federal Tax Service. The main source of income for state off-budget funds in the Russian Federation is now the single social tax (UST) (insurance contribution). Its payers are employer organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee for all reasons. The tax is levied at a regressive rate. The expenditure of state funds determined by the legislation of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury of the Russian Federation.

The largest in terms of mobilized resources of all social funds is Pension Fund of the Russian Federation (PFR). It accounts for more than 80% of the amount of funds received by all social off-budget funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation and operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

It is a centralized state fund that ensures the formation and distribution of financial resources for the social security of citizens by age.

More than 35 million Russian pensioners receive pensions at the expense of the Pension Fund of the Russian Federation, including labor pensions (for old age, for disability, for the loss of a breadwinner), pensions for state pensions, pensions for military personnel and their families, social pensions, and civil servants' pensions.

The funds of this fund are formed from insurance premiums, subsidies from the federal budget and resources received from the fund's own investments.

The second most important among non-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It is a specialized financial and credit institution under the Government of the Russian Federation, which manages the finances of state social insurance.

FSS refers to off-budget social funds. His funds are in state ownership and are not subject to withdrawal.

The organization of the work of the FSS is based on the territorial principle and includes regional branches that manage state social insurance funds on the territory of the constituent entities of the Russian Federation; central sectoral departments that manage state social insurance funds in sectors of the economy; branches of branches created by regional and central branch branches of the FSS.

This fund is intended for targeted financing of the payment of social benefits and compensations (all types of social assistance to families with children, social assistance during the period of temporary disability of the employee and during the vacation period, etc.)

FSS income in accordance with the budget classification, they are divided into tax, non-tax and gratuitous receipts.

The system of off-budget funds of Russia includes federal and territorial funds of obligatory medical insurance(FOMS). The creation of these funds is dictated by the reform of the health care financing system and the transition to the compulsory health insurance system operating in many countries since market economy. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical care at the expense of compulsory health insurance.

Funds are in state ownership, are not included in budgets, other funds and are not subject to withdrawal.

The sources of funding for the MHIF, along with budgets, are mandatory insurance contributions from employers.