Estimate of the state treasury institution. Checking the preparation and execution of the budget estimates of a public institution
A sample budget estimate of a state institution for 2019 is a key planning document that reveals what the institution will spend the adjusted limits on. Let's consider the basics of maintaining budget estimates for state-owned institutions using relevant examples. Let's get acquainted with the changes in legislation in terms of budget estimates in 2019.
New form approved
The budget estimate is called a planning document that determines the limits of the obligations of a state institution in accordance with the approved expense classifiers (Article 6 of the RF BC). In fact, this is a special form on the basis of which a state institution is financed.
The sample and procedure for drawing up the approval and maintenance of budget estimates OKUD 0501012 was approved by Appendix No. 1 to the Order of the Ministry of Finance of Russia dated February 14, 2018 No. 26n. Please note that the form 0501012 budget estimate for 2019 has been changed, and it is unacceptable to draw up a document according to the norms of 2018.
It is important not to confuse the two concepts. estimate budget institution is not a unified form of OKUD 0501012. This is often called another document, which is a sample estimate of income and expenses of a budgetary institution for the financial year and planning period. To date, a document that indicates the values \u200b\u200bof income and expenses in organizations of a non-public type is a financial plan economic activity state (municipal) institution (PFCD). PFCD does not have a unified form according to OKUD, but the requirements for PFCD are fixed by Order of the Ministry of Finance dated July 28, 2010 No. 81n.
The general requirements for maintaining are determined by the legislator (new Order No. 26n). However, it will be necessary to draw up a BS taking into account the individual requirements of the founder. Thus, the procedure for compiling, approving and maintaining budget estimates establishes chief steward(GRBS) in charge of the organization. Please note that the Order of the Ministry of Finance 112n on the preparation of estimates for 2019 is not valid, it becomes invalid on December 31, 2018.
Download the form according to OKUD 0501212
New document structure
So, the legislators have adjusted the sample form of the estimate of a state institution for 2019 for state employees. The structure of the document has grown, new sections have been introduced. Their content:
- in section No. 1 indicate only the final indicators of the estimate, that is, summary data for all sections;
- section No. 2 - we decipher the LBO for the costs of performing the functions of state institutions, disclose information on the main types of costs of a state institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other mandatory payments, compensation for damage, etc.;
- Section No. 3 - LBO on the cost of providing certain types budget financing, including disclosure of information on the following areas: investments, subsidies, intergovernmental transfers, payments, contributions and transfers to subjects of international law, servicing public debt, execution of judicial acts, state guarantees, as well as reserve expenses;
- section No. 4 - disclose information about the PBO on the expenses of the recipient of budgetary funds for the purchase of goods (works, services) in favor of third parties;
- section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, indicate background information;
- section No. 6 - the exchange rate of a foreign currency against the ruble, is indicated exclusively reference Information. Recall that all transactions made in foreign currency must be converted into rubles at the appropriate rate.
Basic rules for compiling
The form of the budget estimate of a state institution for 2019 is compiled for one financial year and planning period on the basis of the calculated indicators approved by the GRBS, which characterize the activities of the organization and the adjusted limits of budget obligations (BBO). For example, in 2019, it will be necessary to draw up a BS not only for the current financial year, but also for the planning period - these are 2019 and 2020. Form OKUD 0501012 is drawn up, taking into account the amount of funding for the procurement of goods, works or services.
Form 0501012 is submitted for approval with justification calculations for the planned estimates that were used in the preparation. These justification calculations are an integral part of the document. Please note that since 2019 there have been 95 such economic justifications.
New forms will have to be taken into account when developing and compiling the BS. All samples are enshrined in a separate Order of the Ministry of Finance of Russia dated June 20, 2018 No. 139n.
For violation by a state organization of the procedure for compiling and terms of approval, fines from 10,000 to 30,000 rubles are provided for officials(Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).
If the activities of the institution constitute a state secret, then the BS in this case will have to be compiled separately. In other cases, federal state employees can prepare a document in a specialized online system " Electronic budget».
Filling instructions
Consider the following rules when compiling a BS:
- The volume of expenses, as well as their directions, must strictly comply with the information provided by the LBO, in particular, in sections 1-4.
- Form the current indicators, as well as the code of the analytical indicator in the budget estimate for 2019, taking into account the new legal requirements: Order No. 132n and No. 209n.
- BS indicators and procurement plan indicators for the corresponding reporting period must correspond in terms of volumes and directions of financial support.
- If the founder has provided for the mandatory approval of the estimate, then include in the form separate column"Agreed". Provide fields not only for the signature, but also for the full name. official with a transcript and date of sighting.
- Confirm the BS indicators with appropriate justifications, on the basis of which the document was drawn up (paragraph 8 of the new Order No. 26n).
- If in relation to a government institution the chief administrator has established a state task, then when filling out the BS, the adjusted indicators will have to be taken into account (clauses 2, 3 of article 69.2 of the RF BC).
Please note that federal state employees are required to take into account additional drafting requirements that the Russian Ministry of Finance approved for them.
Approval Features
The procedure for approving the BS must be approved by a superior or chief manager of budgetary funds. In general, the BC must be approved within 10 working days from the moment when the limits of budgetary obligations were brought to the state institution.
If the activities of a state institution involve state secrets, then other requirements apply. So, a BS with a state secret must be approved no later than 20 working days from the moment the LBO is brought.
The BS must be approved either by the head himself or by another person who is authorized to perform these actions. However, the GRBS may provide these powers for another person.
The document, which is approved according to the established rules, must be sent to the GRBS no later than the day following the day on which the estimate was approved.
How to make changes
Sometimes there is a need to change the LBO, and therefore the estimated values. In this case, the organization sends a proposal to the manager of state budget funds (RBS) to redistribute the adjusted limits by codes budget classification(KBK). Changes are drawn up in a unified form (form OKUD 0501013), but with justification and taking into account calculations. Without supporting justifications, the GRBS (RBS) will not approve the changes.
Consider a sample change in the indicators of the budget estimate for 2019, an example of changes.
In the state children's and youth sports school the sewerage system in the pool building is faulty. It is necessary to carry out repairs in the amount of 100,000 rubles. For the period of downtime of the pool, savings in utility bills (water supply and sanitation) in the amount of 100,000 rubles were determined. We reflect the decrease in the volume of estimated data with the sign "-" according to KOSGU 223 (we reduce the LBO according to public services), an increase with a “+” sign KOSGU 225 (we increase the limits of obligations for repair work).
Form for amending the budget estimates in 2019
If the adjustment of the estimated indicators requires changes to the current sample form of the budget list for 2019 and the volume of LBO, then first they make clarifications to the documents, and only then approve the changes.
Budget estimate in the electronic budget
Federal state institutions are required to reflect the BS in the Electronic Budget system if their activities are not associated with state secrets. Regional and municipal organizations are not required to maintain documentation in the EB, but often the GRBS require the maintenance of an electronic version of the BS.
The Internet system is designed to achieve transparency, openness and accountability in the activities of institutions, as well as to improve the quality of financial management. In 2019, estimates in the system are filled in without fail all organizations.
It is also necessary to apply economic justification calculations. We make adjustments to the indicators in the same way no later than 10 working days from the date of bringing the LBO to the recipient. Only the GRBS, and not a higher manager, now have the right to approve the clarifications made.
Ask questions, and we will supplement the article with answers and explanations!
In accordance with Federal Law No. 63, which made a number of changes to the BC, a new concept was introduced into the legislation - budget estimate. This a document setting the limits of obligations. Consider further the features of its design.
General information
Budgetary institutions are required to carry out spending operations in accordance with the estimate. This rule enshrines Article 161 of the Tax Code (clause 1). Drawing up a budget estimate- the obligation of these organizations. The list of costs that are reflected in the document is enshrined in Article 70 of the Tax Code. These expenses include:
- Payment for the work of employees, monetary maintenance (allowance, remuneration, salary) of employees of state authorities, structures of territorial self-government, persons holding public positions in the Russian Federation, municipal and civil servants, and other categories.
- Travel and other payments accrued in accordance with the employment contract, the legislation of the Russian Federation, regulations regions and MO.
- Payment for the production of works, supply of products, provision of services for municipal or state needs.
- Deduction of taxes and other obligatory amounts.
- Compensation for harm caused by the institution in the conduct of its activities.
Rules
The procedure for compiling and approving the budget estimate is determined by the main manager of funds, in whose subordination the organization is located. Established rules must comply with the regulations of the Ministry of Finance. defines the details that contains budget estimate. This:
- A stamp that includes the signature of the head who has the authority to approve the document. The mark must contain a transcript of the painting.
- Document's name.
- The financial period for which the information is provided.
- Name of the organization that issued the document, OKPO code.
- The name of the units of measure for the indicators included in the estimate. Their OKEI code is also indicated.
As a rule, it is drawn up in the form of a table. It must contain line codes, names of the direction of funds and amounts, corresponding cost classification codes with details of KOSGU. The specification is given in the Order of the Ministry of Finance No. 74n. There are a number of sub-entries that are most commonly used by organizations. Accordingly, information about them must necessarily contain a budget estimate. These are the sub-articles:
- Salary.
- Other payments.
- Salary accruals
- Communication services.
- Fare.
- Rent.
- Maintenance of property.
- Other services/works.
- Increase in the cost of fixed assets, intangible assets, inventories.
Wage
Subarticle 211 reflects information about it. Here, labor costs under contracts are planned in accordance with the legislation on the civil service and the Labor Code. Expenses include payments for:
In the same sub-article, deductions of material assistance, bonuses, remuneration at the end of the year and other incentives are planned. It also reflects the payment of annual and study leave, compensation for unused vacation, benefits for the first 2 days of the employee's disability. To calculate the required amount of funds, use staffing, as well as regulatory documents regulating the salary system.
Other payments
This subarticle is considered by some experts to be the first most voluminous of all, which includes budget estimate. This is due to the fact that deductions for additional compensation and payments stipulated by the contract are planned for it. Among other things, these include:
- Daily allowance for business trips.
- Monthly allowance for young children.
- Reimbursement of the cost of uniform shoes, clothes.
- Reimbursement of expenses for the purchase of periodicals and books.
- The cost of tickets for public transport.
- Other similar expenses.
When calculating, the staffing table, local acts regulating the relevant payments, information on the number of planned business trips during the year, etc. are used.
Salary accruals
The planning of these costs is carried out according to sub-article 213. This takes into account the costs of deducting the UST, contributions at insurance rates for compulsory social insurance against occupational diseases and accidents at work. When reflecting these costs, it is necessary to take into account the provisions of Chapter 24 of the Tax Code and use information about the payroll. It must be remembered that the costs of paying UST and contributions to the FFOS for civil law contracts with individuals are reflected in articles and sub-articles, which summarize information on payment for work under these agreements.
Communication services
They are planned under subsection 221. Shipping costs are reflected here postal items, purchase of stamps, envelopes, payment cellular communication, connection and use of the Internet, time and subscription fee for using a local telephone and other similar costs. When planning, various information is taken into account. Among them: the amount of the subscription fee, the price of a radio outlet, one shipment, an envelope, the number of telephone outlets, and so on.
Increase in the cost of intangible assets
The corresponding costs are planned under sub-article 320. Here they reflect the costs of acquiring or creating tangible assets that do not have a material structure by contract. Documents certifying the exclusive right of the institution to them must be drawn up for these objects. To determine the required amount of funds, information on the need for intangible assets and their cost is taken into account.
Transport services
They are planned under subsection 222. Usually, this reflects the cost of travel to the place of work during business trips, for retraining courses, advanced training (including part-time students). Under the same sub-item, the costs of delivery of non-financial assets are planned. For determining required amount funds use data on the number of business trips during the year with an approximate cost of travel, training plans, information on the average annual cost of hiring transport.
Communal payments
Under subsection 223, consumption and payment are planned for:
- Technological needs and heating, hot water supply.
- Gaza. The composition of costs includes, among other things, the cost of delivering raw materials through distribution networks, fees for the provision of supply and marketing services.
- Electricity for industrial, economic, medical, technical, scientific and other purposes.
- Sanitation, sewerage, etc.
To calculate the required amount of funds, information is required on the need for heat, electricity, gas and water, as well as information on the tariffs of suppliers.
Property maintenance costs
They are planned under sub-article 225. This reflects the costs of paying for contracts for the provision of services, the performance of work related to the maintenance of fixed assets, non-production assets, intangible assets, inventories that are in gratuitous use, operational management or lease. When making calculations, information about the plans for the current and overhaul structures, buildings, utility systems, maintenance costs Vehicle, information on the costs of providing services for the maintenance of fire and burglar alarms, computer networks, average annual costs for refueling and preventive maintenance of office equipment.
other expenses
They are planned under subsection 229. This reflects costs that are not related to payment labor activity, the purchase of services. Under subsection 229, expenses are planned relating to:
- Payment of taxes, fees and other mandatory amounts, state duties, fines, penalties and other sanctions.
- Deductions of funds to trade unions for physical culture, as well as cultural work.
- Payments of State premiums in various areas.
- Reception and service of delegations.
- Payments to athletes and coaches.
Other works
The costs for them are planned under sub-article 226. Here they reflect the costs under contracts for the provision of services, the performance of work not included in sub-article. 221-225. In particular, reflect the payment:
- For private security, installation of alarms.
- For insurance of life, property, health, civil liability of vehicle owners.
- For the provision of medical care to law enforcement officers and military personnel.
- For the rental of special video, audio, film recordings.
- Renting housing for business trips.
- For services in the field information technologies. In particular, the costs for the purchase of user rights to software, the acquisition, and updating of databases are taken into account.
- For the production of forms for state certificates, etc.
The procedure for approving budget estimates
As mentioned above, the main manager of funds is vested with the relevant powers. Its head has the right to assign to another person. They, in particular, may be the head of the manager. He, in turn, has the right to delegate authority to the head of the institution. The head of the chief manager may limit the specified authority in case of violations of the provisions of the BC.
Budget estimate in the "Electronic budget": how to fill it out?
Currently, there is a special framework created to ensure accountability, transparency and openness in the activities of organizations. B budget estimate in the "Electronic budget" improves the quality financial management from the field of management of municipal and state funds. The document is executed by making adjustments to it within the limits of obligations brought to the organization. Budget estimate in the "Electronic budget" includes 4 sections. Form indicators are almost the same as those provided for model form document.
Decor
Maintaining budget estimates, as mentioned above, is carried out by adjusting the limits. It should be noted that the amount of increase in the volume of appointments is reflected with a "+" sign, and reductions, respectively, - minus. The estimate is adjusted by approving amendments to values that change:
- Volumes of appointments when changing the volume of LBO. The limit must be brought to the organization according to the established rules.
- Distribution of appointments according to classification codes of expenses that require and do not require changes in the indicators of the list of the main manager of funds and LBO, as well as by additional codes of analytical values for which adjustment of the list and volume of limits is not required.
The procedure for drawing up a budget estimate was supplemented by the Order of the Ministry of Finance No. 168n. In accordance with the provisions, the correction of the document can be carried out by agreeing on amendments of values that change the volume of appointments, entailing their redistribution between sections.
Key tasks
The budget estimate is a document that addresses a wide range of issues. Among its main tasks:
- Increasing the availability of information about financial activities and the state of the public law entity, organization, assets and liabilities.
- The introduction of tools that ensure the relationship between the budget and strategic planning monitoring the achievement of the results of the implementation of state programs at the federal and regional levels, as well as those developed by municipal authorities. Budget estimate of a state institution, in addition, allows you to analyze the results of extra-program activities, the quality of performance of municipal and state functions.
- Ensuring the placement of information on actual and planned financial indicators work in the field of public funds management of participants in the process in the public domain. Electronic system allows you to publish information about other legal entities receiving transfers from the budget.
- Ensuring the integration of operations for the formation and implementation of expense and income items, accounting, preparation of financial statements, and other analytical information.
- Strengthening the relationship between budget process and procedures for planning the procurement of products, services, works to meet the needs of public legal entities, the formation, placement of supply orders, the execution of municipal and government contracts.
Another task is to ensure the relationship between the registers of obligations and the enshrined powers of organizations, in accordance with the law.
INTRODUCTION
1. Concept, legislative and regulation budget estimate
General requirements for the preparation, approval and maintenance of budget estimates
2.1 General position
3 General requirements for maintaining a budget list and budget estimates
Income and expenditure estimates for income-generating activities during the transition period
CONCLUSION
Budget estimate - a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a budgetary institution.
Goal of the work:
× define the budget estimate and describe in detail the legislative and regulatory documents governing the process of budget planning and financing;
× disclose the general requirements for the preparation, approval and maintenance of budget estimates;
× look at an example normative document any main manager of budgetary funds;
× disclose the essence of the estimate of income and expenses for income-generating activities in modern conditions and on the example of a document of any main manager of budgetary funds, set out the procedure for its preparation, approval and maintenance.
1.The concept, legislative and regulatory regulation of budget estimates
Budget estimate - in accordance with the Budget Code of the Russian Federation - a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a budgetary institution.
Estimate - a documented accounting plan for receipt and expenditure Money used to finance the economic activities of enterprises.
The Budget Code of the Russian Federation introduced the concept of "budget estimate". In accordance with Art. 221 of the new Budget Code of the Russian Federation, the approved indicators of the budget estimate of a budgetary institution must correspond to the limits of budgetary obligations brought to it for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a budgetary institution, to which, according to Art. 70 of the new Budget Code of the Russian Federation include obligations:
for the remuneration of employees of budgetary institutions, monetary maintenance ( cash reward, monetary allowance, wages) employees of public authorities ( government agencies), organs local government, substitutes public office Russian Federation, public positions of subjects of the Russian Federation and municipal positions, state and municipal employees, other categories of employees, travel and other payments in accordance with employment contracts(service contracts, contracts) and the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;
to pay for the supply of goods, performance of work, provision of services for state (municipal) needs;
for the payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;
for compensation for damage caused by a budgetary institution in the course of its activities.
The RF BC does not contain provisions on the reflection of extra-budgetary funds in budget estimates. However, Art. 5 of Law N 63-FZ, it is established that before the entry into force of the federal law, which determines the specifics of the use by budgetary institutions of funds from the provision of paid services, gratuitous receipts from individuals and legal entities, international organizations and governments of foreign states, including voluntary donations, and funds from other income-generating activities, during the transition period, the entrepreneurial activities of budgetary institutions are carried out in accordance with the estimate of income and expenses for income-generating activities, which is a separate document. Thus, during the transition period, the budgetary institution is two individual documents:
budget estimates and estimates of income and expenses for income-generating activities (if this budgetary institution is allowed to conduct entrepreneurial activity in accordance with its charter, regulatory legal acts).
2. General requirements for the preparation, approval and maintenance of budget estimates
1. General Provisions
budget painting estimate income
1. This procedure for compiling, approving and maintaining a budget schedule and budget estimates public institutions Federal Service on hydrometeorology and monitoring environment(hereinafter referred to as the Procedure) was prepared in accordance with the provisions of the orders of the Ministry of Finance of the Russian Federation dated November 20, 2007 N 112n "On the general requirements for the procedure for compiling, approving and maintaining budget estimates of budgetary institutions" and dated December 17, 2008 N 143n "On approval of the Procedure for compiling and maintaining a consolidated budget list of the federal budget and budget lists of the main administrators of federal budget funds (chief administrators of sources of financing the federal budget deficit)" (paragraph as amended by the order of Roshydromet dated May 22, 2009 N 111 - see the previous version).
The Procedure applies to Roshydromet as the main administrator of budgetary funds, administrators of federal budget funds (territorial bodies of Roshydromet, State Institution "GGO", State Institution "GOIN", State Institution "Scientific Research Center Planeta", State Institution "NPO Typhoon") and recipients of federal budget funds (UGMS, TsGMS, NRU, hydrometeorological colleges, FGU "RGMAA", paramilitary services, FGU GAMTs of Roshydromet, GU "GVTs of Roshydromet", GU "GRMTs", "Hydrometflot").
For the main manager and managers of federal budget funds in terms of the costs of their maintenance, as well as the costs of activities carried out at the expense of appropriations for the maintenance of subordinate institutions (branches of institutions), the provisions of the Procedure also apply to recipients of federal budget funds.
2.2 General requirements for the preparation and approval of the budget schedule and budget estimates
The budget list of the main manager (manager) of federal budget funds is compiled in the form of a list of expenses of the main manager for the current financial year and planning period in the context of subordinate managers and recipients of federal budget funds, sections, subsections, target items, types of expenditures and operations of the sector government controlled.
The indicators of the budget list of Roshydromet must comply with the federal law on the federal budget for the current financial year and planning period.
The indicators of the budget schedule of the administrator of federal budget funds in the context of subordinate recipients of federal budget funds must correspond to the indicators of the budget schedule of Roshydromet brought to the administrator.
The budget list in the context of administrators and recipients of federal budget funds is prepared in accordance with the principles and procedures of medium-term budget planning based on the current analytical programs of Roshydromet, taking into account the justifications and calculations provided by the administrators and recipients of federal budget funds as part of the materials for the draft task for the performance of work and rendering public services in the field of hydrometeorology and related fields, monitoring of the environment, its pollution.
The budget list of the main manager is approved by Roshydromet. The indicators of the budget list of Roshydromet for the relevant manager and recipient of federal budget funds are brought to them in the form of Appendix 1 to the Procedure.
The budget list of the federal budget funds managers is approved by the territorial bodies and NRU Roshydromet, endowed with the rights of managers.
The indicators of the budget list for the corresponding recipient of federal budget funds are communicated by the relevant administrators to the recipients of federal budget funds in the form of Appendix 2 to the Procedure.
Budget estimates are compiled by recipients of federal budget funds for the current financial year in the context of sections, subsections, target items, types of expenditures and operations of the public administration sector in accordance with the forms of appendices 3 and 4 to the Procedure.
The estimates are calculated on the basis of annually established targets for the performance of work and the provision of public services in the field of hydrometeorology and related areas, monitoring the environment, its pollution (Order of Roshydromet dated 10/17/2008 N 389 "On approval and implementation of the Layout task for the implementation works and the provision of public services in the field of hydrometeorology and related areas, monitoring the environment, its pollution"), as well as indicators of the budget list (paragraph as amended by the order of Roshydromet dated May 22, 2009 N 111 - see the previous edition).
The budget estimate of the recipient of federal budget funds is approved by the head of the hydrometeorological service institution.
In case of detection of violations of the budget legislation of the Russian Federation, committed by the relevant institution in the execution of the estimate, the chief manager (manager) of the federal budget funds has the right to limit the right granted to the head of the institution of the hydrometeorological service to approve the estimate of the institution for the current financial year and the planning period.
2.3 General requirements for maintaining a budget list and budget estimates
The budget list of the main manager, managers of federal budget funds is drawn up once at the beginning of the current financial year.
Maintaining the budget list of Roshydromet and the budget lists of the administrators (recipients) of federal budget funds is carried out by amending the indicators of the budget list.
Changes made by Roshydromet to the budget lists of administrators and recipients of federal budget funds are documented by a certificate of change in the budget list in the form of Appendix 5 to the Procedure.
Changes made by the administrators of federal budget funds to the budget lists of recipients of federal budget funds are documented by a certificate of change in the budget list in the form of Appendix 6 to the Procedure.
Proposals for amendments to budgetary lists should be submitted with specific justifications for the need for these changes.
With regard to reduced budget appropriations, the administrators (recipients) of federal budget funds shall take a written obligation to prevent the formation of accounts payable.
Budget estimates of recipients of federal budget funds are compiled once at the beginning of the current financial year.
Maintaining budget estimates of recipients of federal budget funds is carried out by amending the indicators of the budget list.
Based on the changes made to the budget lists of recipients of federal budget funds, budgetary institutions prepare changes in the indicators of the volumes of estimated assignments according to the forms of appendices 6 or 7 to the Procedure.
Approval of certificates of changes to the budget estimate of the recipient of federal budget funds is carried out by the head of the institution.
The operation of the budget list of the federal budget and budget estimates of recipients of federal budget funds shall terminate on December 31 of the current financial year.
3. Estimated income and expenses for income-generating activities during the transition period
The estimate of an educational institution for income-generating activities (hereinafter referred to as the estimate) is a document reflecting the volume of funds received from income-generating activities, indicating the sources of education according to the codes for classifying budget revenues and the directions for using these funds according to codes for classifying budget expenditures, as well as changing the balance of funds for accounts.
Based on the approved estimate, the Federal Treasury bodies, in which personal accounts are opened for institutions to record funds from income-generating activities, authorize the expenses of educational institutions from extrabudgetary sources.
In the absence of an estimate, the institution is not entitled to make an expense.
The estimate reflects the expenses for the general economic needs of the institution, the maintenance of its infrastructure, the conduct of the educational process, scientific research and other activities.
For convenience financial services, timely and accurate tracking of receipts from the provision of various kinds paid services, the institution can introduce an internal classifier of income.
This classifier is used when allocating expenses for specific types income. This allows you to timely include costs in the cost of services under a specific contract during its validity period and thereby minimize income tax.
Income coding contributes to the formation of an estimate of the centralized costs of educational institutions. The rate of deductions is established by order of the institution annually, since the estimate is approved for the calendar year. With such an estimate, we can talk about the conditional approval of the overhead standard
The summary estimate of an educational institution consists of estimates for each type of income, for each type of activity, etc. This constructive approach allows you to analyze in detail how much of which funds from which sources the institution uses.
It should be noted the expediency of drawing up an estimate for the means of profit remaining after taxation. Profit after tax ( net profit) are additional funds not associated with specific agreements and contracts.
Article 6 federal law dated November 24, 2008 No. 204-FZ "On the federal budget for 2009 and the planning period of 2010 and 2011" funds in the currency of the Russian Federation received by federal budgetary institutions from income-generating activities are recorded on personal accounts opened by them with the territorial bodies of the Federal Treasury , and are spent by federal budgetary institutions in accordance with general permits (permits) issued by the main managers (orders federal budget funds in accordance with the procedure established by the Ministry of Finance of the Russian Federation, and estimates of income and expenses for income-generating activities approved in the manner determined by the main administrators of federal budget funds, within the limits of the balances of funds on their personal accounts, unless otherwise provided by this Federal Law.
The main manager of budgetary funds represented by federal agency Education of the Russian Federation (Rosobrazovanie) approved Order No. 5 dated January 15, 2009 “On Approval of the Procedure for Compiling and Approving Estimates of Income and Expenses for Income-Generating Activities and Making Changes to Them for 2009”. This order contains a unified form of estimates, as well as annexes to it:
× the form "Information on the sources of formation of funds received from income-generating activities in 2009";
× the form “Information on the estimated appointments contained in the estimate of income and expenses for income-generating activities” (f. 0531737).
The head of the Education Agency of the Russian Federation delegated the authority to draw up and approve estimates to the heads of educational institutions. telny institutions.
The amounts of income and expenses are reflected in the estimate in the context of KOSGU codes in thousands of rubles with one decimal place. The estimate consists of four sections:
× the balance of funds at the beginning of the current financial year;
× income by income classification codes of the budget classification of the Russian Federation;
× expenses for KOSGU;
× sources domestic financing budget deficits.
Since the estimate is approved for the calendar year, the amount of the balance is shown as of January 1 of the year following the reporting year.
Sections II and III provide only those budget classification codes according to which the institution plans to receive income and make expenditures. The costs in the estimate do not refer to specific sources of funds.
Section IV is used educational institutions to reflect the movement of financial flows from the parent institution to a branch or other separate division, which are endowed with the right to maintain accounting records and draw up their own estimates (partial powers legal entity by proxy), and from the mentioned units to the head office.
At the same time, the structure of the code designation for changing the balance of funds on the accounts consists of the code of chapter 073 and the code of KOSGU, related to the sources of financing the budget deficit:
Receipt of funds;
Disposal of funds.
In the consolidated estimate of income and expenses submitted by the institution to Rosobrazovanie, the receipt and disposal of funds in settlements between the institution and its separate divisions are not included.
The application is also filled out in thousands of rubles, it indicates only those income codes for which there are financial receipts.
The application is not submitted to the bodies of the Federal Treasury, but only to the founder.
Starting from 2009, in accordance with the order of the Ministry of Finance of Russia dated September 1, 2008 No. 88n “On the Procedure for the Implementation by Federal Budgetary Institutions of Operations with Funds Received from Income-Generating Activities”, in addition to the estimate of income and expenses, another document is submitted to the Federal Treasury body, which is called "Information on the estimated appointments contained in the estimate of income and expenses for income-generating activities" (hereinafter referred to as information on the estimate).
In contrast to the estimate, in the information on the estimate, the units of measurement are rubles. When filling in the information, the principle of reflecting income and expenses for each item of the permit for the implementation of income-generating activities (hereinafter referred to as the permit), including sources of internal financing of the budget deficit, is used.
The expenditure part reflects the estimated expenses and write-offs of funds intended for the payment of income tax and VAT, the return of funds for unfulfilled obligations (including the return of expelled students, attendees and graduate students who studied on a paid basis, the return of advances under terminated contracts and etc.) for each permit item.
Incomes are reflected in all income codes, including receipts from sources of internal financing of budget deficits of the budget classification.
By order of the Ministry of Finance of Russia No. 56n dated June 18, 2009 “On Amending Order No. 88n of the Ministry of Finance of the Russian Federation dated September 1, 2008”, the validity of general permits and permits for opening personal accounts for accounting for transactions with funds received from income-generating activities was extended to December 1, 2009 The new provisions apply to legal relations that arose from July 1, 2009.
When submitting to the Federal Treasury information on estimates in in electronic format the amounts of taxes are not indicated either in the income or in the expenditure part, and in the estimate of the electronic type, the income is equal to the expense. However, on paper total amount funds on the revenue side of the estimate should also include the amount of funds for paying taxes.
In the absence of such information, the treasury body is not able to write off funds for paying taxes in the required amount from the personal account of the institution. These volumes simply will not be credited to his account.
In accordance with paragraph 3.1 of the order of the Ministry of Finance of Russia dated September 1, 2008 No. 88n “On the procedure for the implementation by federal budgetary institutions of operations with funds received from income-generating activities”, in the estimate and information submitted by the recipient of budget funds to the Federal Treasury, payments to the budget must be reflected as follows:
× payment of taxes and fees included in expenses should be reflected under article 290 “Other expenses” of KOSGU;
× payment of taxes that are not included in expenses (organizational income tax, value added tax) should be reflected under the corresponding codes of income from income-generating activities classified as objects of taxation.
From January 2009, according to Instruction No. 148n, accounts 050400000 “Estimated appointments for income-generating activities” and 050202000 “Assumed obligations for income-generating activities” were introduced.
The accounting entries will be as follows:
the amounts approved by the estimate of income and expenses for income-generating activities of estimated appointments for the expenses of the institution:
Debit account KRB 250401000 - Credit account KRB 250402000;
the amount of obligations of the institution accepted by it within the estimated appointments approved for the corresponding period:
Debit account KRB 250401000 - Credit account KRB 250202000.
CONCLUSION
The budget estimate of a budgetary institution is compiled, approved and maintained in accordance with the procedure determined by the main manager of budgetary funds in charge of the budgetary institution, in accordance with the general requirements established by the Ministry of Finance of the Russian Federation. The budget estimate of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.
The approved indicators of the budget estimate of a budgetary institution must correspond to the limits of budgetary obligations brought to it for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a budgetary institution. The budget estimate of a budgetary institution may additionally approve other indicators provided for by the procedure for compiling and maintaining the budget estimate of a budgetary institution. The indicators of the budget estimate of a budgetary institution, the head of which has the right to approve it in accordance with the procedure for approving the budget estimate of a budgetary institution, can be detailed by the codes of articles (sub-articles) of the corresponding groups (articles) of the classification of operations of the public administration sector within the adjusted limits of budget obligations.
List of sources used
1.ru.wikipedia.org
2.www.zakonrf.info<#"justify">11.Budget Code of the Russian Federation: Federal Law of July 31, 1998 No. 145-FZ
12.Finance: textbook / ed. A. G. Gryaznova, E. V. Markina. - M. : Finance and statistics 2004
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Based on paragraph 2 of Art. 161 of the RF BC, financial support for the activities of a public institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and according to the budget estimate.
To the powers of state institutions in accordance with the provisions of Art. 162 of the RF BC include the preparation and execution of budget estimates.
Here are the basic concepts from Art. 6 BC RF:
|
Definition |
Explanation |
| Government institution | State (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation, financial support for the activities of which is carried out at the expense of the relevant budget on the basis of the budget estimate |
| budget estimate | A document establishing, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a public institution |
| Limit of budget commitments | The volume of rights in monetary terms to the adoption of budgetary obligations by a public institution and (or) their fulfillment in the current financial year (current financial year and planning period) |
As indicated in Part 1 of Art. 221 of the Budget Code of the Russian Federation, the budget estimate of a state institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of the state institution. General requirements for the procedure for compiling, approving and maintaining budget estimates for state institutions are established by Order of the Ministry of Finance of the Russian Federation of November 20, 2007 N 112n (hereinafter referred to as the General Requirements).
The chief manager of budget funds approves the procedure for compiling, approving and maintaining budget estimates of subordinate institutions in accordance with the requirements of the legislation of the Russian Federation, including taking into account General requirements. For example, the following order is approved:
Order of the Ministry of Defense of the Russian Federation of September 20, 2013 N 670 for institutions under the jurisdiction of the Ministry of Defense;
Order of the Federal Penitentiary Service of the Russian Federation of November 16, 2010 N 260-r for the bodies of the penitentiary system;
Order of the Judicial Department Supreme Court RF dated April 10, 2014 N 82 for federal courts of general jurisdiction, federal arbitration courts, the Judicial Department under the Armed Forces of the Russian Federation and its bodies;
Order of the Ministry of Internal Affairs of the Russian Federation of April 20, 2009 N 304 for the territorial bodies of the Ministry of Internal Affairs and state institutions that are part of the system of the Ministry of Internal Affairs.
At the same time, the main manager of budget funds has the right to establish specific features for individual institutions and (or) groups of institutions, taking into account:
Data obtained as a result of checking the correctness of the preparation and maintenance of estimates;
The results of the institution's implementation of estimates for the reporting and (or) current financial year;
Data on the institution's compliance with the budget legislation of the Russian Federation based on the results of control measures, including internal financial control organization of budgetary accounting and reporting institutions.
Drawing up a budget estimate
According to paragraph 2 of Art. 221 of the Budget Code of the Russian Federation, paragraph 3 of the General Requirements, the preparation of a budget estimate is the establishment of the volume and distribution of areas for spending budget funds on the basis of the limits of budgetary obligations for budget expenditures brought to the institution in the prescribed manner for the adoption and (or) execution of budgetary obligations to ensure the performance of the functions of the institution for period of one financial year.
By virtue of Art. 70 of the RF BC, ensuring the performance of the functions of state institutions includes:
Remuneration of employees of state-owned institutions, monetary support (cash remuneration, monetary allowance, wages) and other payments in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation;
Procurement of goods, works, services to meet state needs;
Payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;
Compensation for damage caused by a state institution in the course of its activities.
The indicators of the budget estimate are formed in the context of the codes for the classification of expenditures of the budgets of the budget classification of the Russian Federation, detailed to the codes of articles (sub-articles) of KOSGU. At the same time, the main manager, manager of budget funds, an institution has the right to additionally detail the indicators of the estimate by codes of analytical indicators (clause 4 of the General Requirements).
Note. When the chief manager of the budget funds sets the limits of budgetary obligations, the state institution of the SMIV draws up a budget estimate within the established time limits.
Thus, in addition, in the estimate of the state institution of the SMIS, other indicators should be approved, provided for by the procedure for compiling and maintaining estimates, based on the nature and characteristics of its activities, as well as the economic content of ongoing business operations. For example, the Ministry of Finance, in Letter dated 08.18.2014 N 02-01-10 / 41203, explained that the indicator of limits of budget obligations under article 310 “Increase in the cost of fixed assets” of KOSGU indicated in the estimate can be detailed to the types of fixed assets - furniture, cars, equipment etc.
Substantiations (calculations) of planned estimated indicators used in its formation and being its integral part are attached to the budget estimate submitted for approval.
Formation of indicators of estimated appointments
The estimate is compiled by the institution on the basis of the calculated indicators that characterize the activities of the institution and the adjusted volumes of limits of budget obligations (clause 6 of the General Requirements) developed and established (agreed) by the main manager (manager) of budget funds for the corresponding financial year.
Note. In accordance with the provisions of paragraph 2 of Art. 69.2 of the Budget Code of the Russian Federation, when compiling the budget estimate, indicators of the state task are used.
So, according to clause 8 of Regulation N 671 * (1), the main managers of federal budget funds, when determining the indicators of the budget estimate, have the right to use:
Regulatory costs for the provision of relevant public services;
Normative costs for the maintenance of property transferred on the basis of the right of operational management to a federal state institution.
In this case, the provisions of the Methodological Recommendations approved by the Order of the Ministry of Finance of the Russian Federation N 137n, the Ministry of Economic Development of the Russian Federation N 527 of 10/29/2010 are applied.
In particular, the procedure for the formation of standard costs for the provision of relevant public services is established:
Order of the Federal Security Service of the Russian Federation of September 25, 2012 N 482 approved the Procedure for determining the standard costs for the provision of federal state public institutions under the jurisdiction of the FSB, public services and standard costs for the maintenance of property;
By order of the RF IC dated 05.02.2015 N 9-f, the Procedure for determining the standard costs for the provision of public services and the standard costs for the maintenance of property by federal state public institutions under the jurisdiction of the RF IC was approved.
For example, indicators in the planned assignments of the budget estimate in some cases can be formed in the volumes of actual consumption for the past years. So, paragraph 17 of the Order of the RF IC N 9-f established that the standard costs for the acquisition of communication services and the acquisition transport services are determined on the basis of consumption standards or actual consumption volumes for previous years in physical or value terms.
The estimate of the state institution of law enforcement ministries and departments is compiled taking into account the volume of financial support for the procurement of goods (works, services) to meet state needs, provided for in the formation of procurement plans. The procedure for determining the standard costs for ensuring the functions of federal state bodies, government bodies off-budget funds The Russian Federation and state institutions subordinate to them in terms of procurement of goods, works, services are established by Decree of the Government of the Russian Federation N 1084 * (2) (hereinafter - Rules N 1084). For example, when approving standard costs in relation to current repairs, federal government agencies take into account its frequency, provided for in clause 61 of Rules N 1084.
In accordance with the provisions of this paragraph, the costs of the current repair of the premises are determined based on the norm for repairs established by the federal state body, but at least once every three years. When calculating them, the requirements of the Regulations on the organization and conduct of reconstruction, repair and Maintenance residential buildings, communal and socio-cultural facilities VSN 58-88 (p), approved by the Order of the State Committee for Architecture of the Russian Federation of November 23, 1988 N 312.
Standard costs for current repairs are calculated by the formula:
According to the results technical inspections produced within five years, and taking into account physical wear and tear in 2016, it is necessary to carry out current repairs of the garage of the state institution SMIV, including:
Soft roof roof area of 700 sq. m, the cost of 1 sq. m is equal to 500 rubles;
Interior decoration of the premises: walls with an area of 2,000 sq. m, the cost of 1 sq. m - 150 rubles, and ceilings of 500 sq. m, the cost of 1 sq. m - 80 rubles;
Floor tiles 400 sq. m, the cost of 1 sq. m - 360 rubles. The limits of budgetary obligations have been increased in the amount of 850,000 rubles.
The standard costs for current repairs will be under agreements (contracts):
1) for the repair of a soft roof - 350,000 rubles. (700 sq. m x 500 rubles);
2) for interior decoration of the premises - 348,000 rubles. (2,000 sq. m x 150 rubles + 600 sq. m x 80 rubles);
3) for the repair of a tile floor - 144,000 rubles. (400 sq. M x 360 rubles). The calculation for the budget estimate is made under article 225 “Works, services for the maintenance of property”:
In the budget estimate of the state institution SMIV, the costs of current repairs will be reflected as follows:
Budget estimate for 2016
|
Name of indicator |
RF budget classification code |
Amount in thousand rubles |
||||
|
subsection |
target article |
type of expenses |
||||
| Other procurement of goods, works and services to meet state (municipal) needs | ||||||
| Works, property maintenance services | ||||||
| Maintenance and current repair of buildings | ||||||
The total amount of costs associated with the purchase of goods (works, services), calculated on the basis of standard costs, cannot exceed the volume of the adjusted limits of budgetary obligations for purchases within the framework of the execution of the federal budget.
Thus, the approved indicators of the budget estimate of a public institution must correspond to the limits of budgetary obligations brought to it to ensure the fulfillment of established functions.
Approval of the budget estimate
Clause 8 of the General Requirements stipulates that the budget estimate is approved:
The head of the institution that is the main manager of budget funds;
The head of the chief manager of budgetary funds for an institution that is not the chief manager of budgetary funds, unless the chief manager provides for a different procedure, in accordance with which the right to approve estimates may be granted to the head of the manager of budgetary funds of institutions under his jurisdiction, or directly to the head of the institution.
Maintaining a budget
The maintenance of estimates is understood as the introduction of changes in them within the limits of budgetary appropriations brought in the prescribed manner and (or) limits of budgetary obligations.
Changes to the estimate are carried out by approving changes in indicators, in which the amount of increase is reflected with a plus sign and (or) the amount of reduction in the volume of estimated appointments is reflected with a minus sign.
Amendments to the estimate are made in the following cases (clause 11 of the General Requirements):
Changing the volume of estimated appointments when changing the volume of limits of budgetary obligations;
Changing the distribution of estimated appointments according to the codes for classifying budget expenditures of the budget classification of the Russian Federation (except for the codes of KOSGU), requiring changes in the indicators of the budget list of the main manager of budget funds and limits on budget obligations;
Changing the distribution of estimated appointments according to the codes of KOSGU, which do not require changes in the indicators of the budget list of the main manager of budget funds and the approved volume of limits of budget obligations;
Changing the distribution of estimated appointments according to the codes of KOSGU, requiring a change in the approved volume of limits for budget obligations;
Changing the distribution of estimated assignments according to additional codes of analytical indicators established in accordance with paragraph 4 of the General Requirements, which do not require changes in the indicators of the budget list of the main manager of budget funds and the approved volume of limits of budget obligations.
In addition, appropriate changes to the approved indicators of the budget estimate are made in order to redistribute between target items, types of expenditures and KOSGU to prevent the formation of unused balances of budget funds and accounts payable at the end of the year, as well as in the event of blocking (reducing) the limits of budget obligations due to their misuse (clause 40 of the Order of the Ministry of Defense of the Russian Federation of September 20, 2013 N 670, clause 10 of the Order of the Ministry of Internal Affairs of the Russian Federation of April 20, 2009 N 304).
According to clause 12 of the General Requirements, if the introduction of changes to the estimate requires adjustment of the budget list and limits of budget obligations, it is approved after making appropriate changes to the budget list of the main manager of budget funds and changes in the limits of budget obligations in the prescribed manner.
Amendments to the budget estimate of the institution are carried out in the manner determined by the manager of funds. For example, in accordance with paragraph 11 of the Order of the Ministry of Internal Affairs of the Russian Federation N 304, the Ministry of Internal Affairs has the right to indicate and oblige to make appropriate changes to the indicators of estimated appointments approved by the heads of the territorial bodies of the Ministry of Internal Affairs and state institutions included in the system of the Ministry of Internal Affairs.
At the same time, changes made to the budget estimate are approved in the same manner in which the estimate itself was approved.
Draft estimate
In order to form a budget estimate at the stage of drawing up a draft budget for the next financial year, a public institution, within the time limits established by a higher manager of budget funds, draws up and submits to him for consideration draft budget estimates, to which are attached justifications (calculations) of planned estimated indicators used in the formation of projects , and an explanatory note. When preparing a draft budget estimate, state-owned institutions should be guided by the Instructions on the procedure for applying the budget classification of the Russian Federation * (3) as amended by Order No. 90n * (4).
In this regard, the provisions of Art. 221 of the Budget Code of the Russian Federation, according to which the indicators of the budget estimate of a state institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a state institution, can be detailed within the adjusted limits of budget obligations:
By codes of elements (subgroups and elements) of types of expenses;
Additionally, according to the codes of articles (sub-articles) of the corresponding groups (articles) of the classification of operations of the general government sector.
The Ministry of Finance in the Letter dated 05/14/2015 N 02-05-11 / 27759 “On guidelines on the procedure for applying the budget classification in the preparation and execution of the budgets of the budget system of the Russian Federation, starting with the budgets for 2016 (for 2016 and for the planning period of 2017 and 2018) ”explains that the main manager of budgetary funds in order to organize the execution of the budget (budget schedule) on expenditures when distributing budgetary appropriations, limits of budgetary obligations for subordinate managers and recipients of budgetary funds, additional managerial detailing according to KOSGU codes can be set at the level of budget estimates of subordinate state institutions - in addition (in excess) to the twenty-digit code of budgetary classification of expenses (chapter, section, subsection , target item of expenditure, type of expenditure).
Responsibility for violation of the procedure for compiling, approving and maintaining budget estimates
Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation provides that a violation by a state institution of the procedure for compiling, approving and maintaining budget estimates or the procedure for accounting for budget obligations entails the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rubles.
Under the official according to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation is understood as a person who permanently, temporarily or in accordance with special powers exercising the functions of a representative of power, that is, endowed in the manner prescribed by law with administrative powers in relation to persons who are not in official dependence on him, as well as a person performing organizational and administrative or administrative and economic functions in state bodies, local governments, state and municipal organizations, as well as in the Armed Forces of the Russian Federation, other troops and military formations of the Russian Federation.
At the same time, by virtue of Art. 2.1 of the Code of Administrative Offenses of the Russian Federation, an administrative offense is recognized as an unlawful, guilty action (inaction) of an individual or legal entity, for which this code or the laws of the constituent entities of the Russian Federation on administrative offenses administrative responsibility.
Consequently, administrative responsibility is applied to officials who have committed unlawful actions (inaction) in the preparation, maintenance and approval of budget estimates.
─────────────────────────────────────────────────────────────────────────
*(1) Regulations on the formation of the state task in relation to federal state institutions and financial support for the implementation of the state task, approved. Decree of the Government of the Russian Federation of September 2, 2010 N 671.
*(2) Decree of the Government of the Russian Federation of October 20, 2014 N 1084 “On the procedure for determining the standard costs for ensuring the functions of federal state bodies, management bodies of state non-budgetary funds of the Russian Federation, including state institutions subordinate to them” (together with “Requirements for determining the standard costs for ensuring the functions federal state bodies, governing bodies of state extra-budgetary funds of the Russian Federation, including state institutions subordinate to them”).
*(3) Approved Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n.
*(4) Order of the Ministry of Finance of the Russian Federation of 08.06.2015 N 90n “On Amendments to the Instructions on the Procedure for Applying the Budget Classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of 01.07.2013 N 65n”.
O. Bulygina,
expert of the magazine “Power ministries and departments:
accounting and taxation”
Journal “Power ministries and departments: accounting and taxation”, N 10, October 2015
To draw up a budget estimate for a public institution, we use unified form forms according to OKUD 0501012, approved by order of the Ministry of Finance of the Russian Federation of July 30, 2010 No. 84n. This regulation contains key guidelines for completing the form. Consider the main aspects.
Do not confuse the concepts of budget estimates and.
PFHD are autonomous or budgetary state institutions, but the estimate is provided for state-owned organizations, as well as for local governments.
We fill out the document on the basis of notifications of the increased amounts of funding received from the main administrators of the BS. We take into account in accordance with the intended purpose. We distribute funding by BC codes, taking into account the following sections:
- In the first section of the document, reflect the costs for the implementation of the functions of local governments, government organizations, as well as their divisions.
- In the second section, indicate the amount of funds allocated in the form of subsidies for budget investment, subsidizing institutions and organizations, as well as for the provision of subventions and other intergovernmental transfers.
- In the third section, disclose expenses that do not apply to the first and second sections.
- Reflect the results for all sections in the fourth block of the document.
When allocating expenses, consider the instructions of the Ministry of Finance of Russia No. 65n regarding the definition, codes of types of expenses and. At the request of higher managers, it is permissible to add additional detail to the document for KOSGU. Be sure to prepare justifications for each expense item.
Sample filling out the budget estimate for 2019
Compilation features:
- The document is approved by the head of the state institution, unless a different approval procedure is regulated by a higher GRBS.
- If it is necessary to coordinate the form with the founder or GRBS, the position, full name and full name should be indicated. and date of approval in the header of the document.
- If the founder has established additional details for the institution, then fill in the column "Analytical indicator code" in accordance with the established requirements.
- Confirm all spending goals with justifications - special calculations that provide financial evidence for the need for expenses.
- Before approving the document, submit cost justifications to the founder for approval. Otherwise, the form may be invalidated, and the expenses incurred under such a document may be considered unintended expenses.
An example of calculations-justifications for the wage fund of employees of an institution
Regardless of which document is compiled by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for planning documentation.
Form approval rules
After coordinating the calculations-justifications with a higher manager or founder, the form must be approved by the head of the state institution. If the head is absent, then the responsible executor must approve the document.
In addition to the head, the form is approved by the head of the planned or economic department if such a service is available in the institution. And also the form 0501012 is endorsed by the chief accountant.
The form should be approved within 10 working days from the date of bringing the LBO to the founder, unless otherwise provided by a higher manager.
Note that the GRBS has the right to approve its forms of calculation forms-justifications for expenses.
How to make changes
If the founder has changed the adjusted limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a procedure for correcting the form:
- If the LBO was reduced. In this case, reflect the amount of the reduction on the appropriate line with a minus sign.
- If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCF.
- When redistributing funds within the adjusted LBO, follow the above rules. That is, when the value for a specific BCC decreases, write down the amount with a minus sign, distribute this amount among the lines that you plan to increase.
The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of the notification of the change in the LBO. The corrective draft budget estimate in "" should be placed according to the established rules.
If changes in the estimates of a state-owned state institution affect the budget list, then it is necessary to adjust the estimate only after making changes to it.
Placement of estimates in the system "Electronic budget"
In 2019, all recipients of budget funds are required to draw up a draft budget estimate in the Electronic Budget. Automated system provides a special algorithm for placing information.
Instructions for the budget estimate in the electronic budget:
To facilitate the work of users, accounting automation is provided. Specialized programs allow you to generate documents in electronic form, in order to then upload the finished documentation to the Electronic Budget system. For each, instructions have been developed that will help you figure out, for example, how to work in the Estimate program for budgetary institutions.
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