In accordance with the Federal Law No. 63, which introduced a number of amendments to the BC, a new concept has been introduced into the legislation - the budget estimate. This is a document establishing limits on obligations. Let us further consider the features of its design.
General information
Budgetary institutions are obliged to carry out operations on the expenditure of funds in accordance with the estimate. This rule is secured by Article 161 of the Tax Code (Clause 1). Budget estimates are the responsibility of these organizations. The list of costs that are reflected in the document is fixed in article 70 of the Tax Code. These costs include:
- Remuneration of employees, monetary support (allowance, remuneration, salary) of employees of state power bodies, structures of territorial self-government, persons located on state posts of the Russian Federation, municipal and state employees, other categories.
- Travel and other payments accrued in accordance with the employment contract, the legislation of the Russian Federation, regulatory acts of the regions and the Moscow Region.
- Payment of works, supplies of goods, 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 the preparation and approval of the budget estimates is determined by the main manager of the funds in whose submission is the organization. The established rules must comply with the requirements of the Ministry of Finance. The main manager of the funds determines the details that the budget estimate contains . This is :
- A signature stamp, which includes the signature of the head with the authority to coordinate the document. The mark should include a transcript of the painting.
- Document's name.
- The financial period for which information is provided.
- Name of organization that executed the document, OKPO code.
- The name of the unit of measure for the indicators included in the estimate. Their OKEI code is also indicated.
Content
As a rule, it is made out in the form of a table. It should contain line codes, the names of the direction of funds and amounts, the corresponding classification codes of costs with details KOSGU. Specification is given in the Order of the Ministry of Finance No. 74n. There are a number of sub-items that organizations most commonly use. Accordingly, information about them must necessarily contain a budget estimate. These are the subpages:
- Salary.
- Other payments.
- Charges on salary.
- Communication services.
- Fare.
- Communal payments.
- Rent.
- Property maintenance.
- Other services / work.
- The increase in the value of fixed assets, intangible assets, non-productive assets, inventories.
Wage
Information about it is reflected in subclause 211. Here, the costs of labor remuneration under the contracts are planned in accordance with the legislation on civil service and the Labor Code. Expenses include payments for:
- Official salaries.
- Hourly pay.
- Tariff rates.
- Special and military ranks.
In the same sub-item, deductions of material assistance, bonuses, remunerations for 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 employee incapacity. For the calculation of the required amount of funds used staffing, as well as regulatory documents governing the salary system.
Other payments
This sub-item is considered by some specialists to be the first most voluminous of all, which includes a budget estimate. This is due to the fact that it plans to pay deductions for additional compensation and payments stipulated by the contract. These include, but are not limited to:
- Per diem for business trips.
- Monthly allowance for young children.
- Compensation of the cost of uniform shoes, clothes.
- Compensation of expenses for the purchase of periodicals and printed matter.
- The cost of tickets for public transport.
- Other similar costs.
In the calculations, the staffing table, local acts governing the relevant payments, information on the number of planned business trips during the year, etc. are used.
Charges on salary
Planning of these costs is carried out in accordance with subclause 213. Here, the costs of deducing UST, contributions at insurance rates for compulsory social insurance against occupational diseases and industrial accidents are taken into account. When reflecting these costs, it is necessary to take into account the provisions of the 24th chapter of the Tax Code and use information about the payroll tax. It must be remembered that the costs of the payment of UST and contributions to the Federal Social Protection Fund under civil law contracts with individuals are reflected in the articles and sub-articles that summarize information on payment for work under these agreements.
Communication services
They are planned under subclause 221. Here, the costs of sending postal items, purchasing stamps, envelopes, paying for mobile communications, connecting and using the Internet, time-based and monthly fees for using a local telephone, and other similar costs are reflected. When planning, various information is taken into account. Among them: the amount of the subscription fee, the price of a radio point, one shipment, an envelope, the number of telephone points, and so on.
The increase in the cost of intangible assets
Relevant costs are planned under subclause 320. Here they reflect the costs of acquiring or creating in a contractual manner tangible assets that do not have a material structure. Documents attesting to the exclusive right of the institution to them must be executed 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 subclause 222. Usually, expenses for paying for travel to the place of work on official business trips, for retraining and advanced training courses (for part-time students, including) are usually reflected here. For the same sub-item, the costs of delivering non-financial assets are planned. To determine the required amount of funds, data are used on the number of business trips during the year with an approximate fare, training plans, information on average annual costs for hiring a transport.
Communal payments
Subclause 223 plans consumption and payment:
- Technological needs and heating, hot water.
- Strip. The cost structure includes, among other things, the cost of delivering raw materials through distribution networks, the fee for the provision of supply and marketing services.
- Electricity for industrial, economic, medical, technical, scientific and other purposes.
- Sewage disposal, etc.
To calculate the required amount of funds, information is needed on the demand for heat, electricity, gas and water, as well as information on the tariffs of suppliers.
Property Maintenance Costs
They are planned under subclause 225. Here, expenses for payment of contracts for the provision of services, production of works related to the maintenance of fixed assets, non-production assets, intangible assets, inventories that are in free use, operational management or lease are reflected. When making calculations, the information on plans for the current and overhaul of structures, buildings, communal systems, the cost of maintaining vehicles, information on the costs of providing maintenance services for fire and security alarms, computer networks, and the average annual costs for refueling and preventive maintenance of office equipment are taken into account.
other expenses
They are planned under subclause 229. Here, expenses that are not related to payment of labor activity, acquisition of services are reflected. Subclause 229 plans expenses related to:
- Payment of taxes, fees and other mandatory amounts, state fees, fines, penalties and other sanctions.
- Contributions to trade unions for physical education, as well as cultural work.
- Payments of state bonuses in various fields.
- Reception and service delegations.
- Payouts to athletes and coaches.
Other work
Costs are planned for them under subclause 226. Here they reflect the costs of contracts for the provision of services, the performance of work not included in subst. 221-225. In particular, reflect the payment:
- For private security, installation of alarms.
- On life insurance, property, health, civil liability of vehicle owners.
- For providing medical assistance to law enforcement officers and military personnel.
- For the rental of special video, audio, film recordings.
- Self-employed for business trips.
- For services in the field of information technology. In particular, the costs of the purchase of user rights for software, the acquisition, updating of databases are taken into account.
- On the production of forms for state certificates, etc.
Approval of budget estimates
As mentioned above, the main manager of funds is vested with the relevant powers. Its head has the right to assign the approval of budget estimates to another person. He, 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 chief executive officer may limit this authority in case of violation of the provisions of the BC.
Budget estimates in the "Electronic budget": how to fill out?
Currently, there is a special base created to ensure the accountability, transparency and openness of organizations. The budget estimates in the "Electronic Budget" can improve the quality of financial management in the field of municipal and state funds management. The document is executed by making adjustments to it within the framework of the volume of obligations limits brought to the organization. The budget estimate in the "Electronic Budget " includes 4 sections. Form indicators are almost the same as those provided for the standard form of the document.
Decor
Maintaining budget estimates , as mentioned above, is carried out by adjusting limits. It should be noted that the amounts of increase in the volumes of appointments reflect with a “+” sign, and the decrease, respectively, is minus. Adjustment of estimates is carried out by approving amendments to quantities that change:
- The volume of appointments when changing the volume of the forehead. The limit must be communicated to the organization according to the established rules.
- Distribution of assignments according to classification codes of expenses, requiring and not requiring changes in the indicators of the list of the main manager of funds and LBO, as well as additional codes of analytical quantities for which adjustment of the list and the volume of limits is not required.
The procedure for drawing up budget estimates was supplemented by Order of the Ministry of Finance No. 168n. In accordance with the provisions, the adjustment of the document can be carried out by agreeing on amendments of quantities that change the volume of appointments, entailing their redistribution between sections.
Key Tasks
The budget estimate is a document that allows you to solve a number of problems. Among its main tasks:
- Increasing the availability of information on financial activities and the status of public law education, organization, assets and liabilities.
- Implementation of tools that ensure the interconnection of budget and strategic planning, monitoring the achievement of the results of state programs at the federal and regional levels, as well as those developed by municipal authorities. The budget estimates of the government institution , in addition, allows you to analyze the results of extra-program activities, the quality of the performance of municipal and state functions.
- Ensuring the posting of information on actual and planned financial performance indicators in the field of public funds management of process participants in the public domain. The electronic system allows you to publish information about other legal entities receiving transfers from the budget.
- Ensuring the integration of operations on the formation and implementation of income-generating items, accounting, preparation of financial reports, other analytical information.
- Strengthening the relationship between the budget process and planning procedures for the procurement of products, services, works to meet the needs of public law entities, the formation, placement of orders for the supply, execution of municipal and state contracts.
Another objective is to ensure the relationship between liability registers and the fixed powers of organizations, in accordance with the law.