Among specialists working in treasuries or in budget accounting institutions , professional term slang often sounds a mysterious term for the uninitiated ear - GRBS. He came into our everyday life twenty-odd years ago, and brought him the Budget Code. In accordance with it, it is believed that the mysterious abbreviation GRBS is the abbreviation of the name "main manager of budget funds."
The concept of GRBS: decoding
The main managers of budget funds are one of the most clearly visible participants in the budget process at absolutely any - federal, regional or local - level of government. The powers of the GRBS are quite clearly defined by the provisions of Article 158 of the Budget Code. Usually, the founders of these treasury, budget or autonomous institutions act as GRBS in relation to subordinate institutions. In practice, within the framework of program budgets, all GRBS are responsible executors of implemented state or municipal programs.
Departmental budget structure
What is GRBS? In the budget of any level of government you can find a clear picture. In accordance with the current legislation, when adopting a law or a budget decision, one of its mandatory requirements is to draw up a departmental cost structure, that is, consolidate the distribution of funds between specific ministries and departments that will be responsible for their use. All names of GRBS can be found in the corresponding appendix. For example, the Ministry of Education will manage the money in the Education sector. It is clearly seen from it that the code of the HBS is the code of the department for which funds are provided. All these ministries and departments will be included in the list of participants in the budget process, the formation of which is the task of the body executing the budget.
The main tasks of the main managers of budgetary funds
They proceed from the goals of the budget process itself.
The main tasks include the following:
- Achieving maximum efficiency and targeted use of the allocated budget allocations.
- Unconditional observance of the target nature of spending funds in accordance with the conditions for their allocation.
- Preparation and submission to their subordinate institutions of state (municipal) tasks.
- Consolidation of reports on the use of funds.
- Financial control GRBS as preliminary and current, and subsequent.
Relations with managers and recipients of budget funds
Within the framework of participation in the budget process, the GRBS compulsory compiles a list of subordinate managers and recipients of budget funds. This is, in essence, a transcript of GRBS before the treasury of those areas where it plans to direct financial flows within its competence. Naturally, these funds will go first of all to those budget organizations for which this GRBS is the founder. The money will be sent not just like that, but as payment for specific services rendered to recipients of state or municipal services. For example, for a treated patient or for a student studying. That is, almost the same commercial relations arise, but within their framework, free of charge services guaranteed by the Constitution are paid not by the citizens themselves or the enterprises to which they are provided, but by the state in the person of the main manager of budget funds by transferring money to the institution that provided the service.
In order to plan the provision of services, an appropriate task is drawn up, through which the institution is obligated to provide a specific amount of certain services at a rate established by the state.
Planning GRBS for your expenses
In order to ensure the efficient and rational use of budget funds, the State Resource Agency carries out certain planning for spending its part of the “budget pie”. It is carried out as follows:
- After receiving information about the total amount of funds assigned to it and the goals and objectives that must be achieved at the expense of this money, the State Regional Service of Railways writes these sources by recipients and directions.
- Each recipient is then provided with information about the amount within which he will carry out his activities in the next financial year and through which he can plan purchases.
- For procurement planning, the recipient of budget funds distributes his expenses according to the relevant articles and draws up a budget estimate, from which it becomes clear how much money will be spent on salaries, how much - on utility bills, and how much - on supplies. The estimate is approved by GRBS, and it must also indicate the code of GRBS - the code of the agency that will control the spending of these funds.
Financial control
Since one of the main tasks in relation to any budget ruble is to prevent its misuse, one of the main goals for any SDS is financial control throughout all stages of the budget process. Usually, the results of the subsequent control are most clearly noticeable - that is, checks of already completed business transactions for their legality and necessity. Preliminary control, whose task is to prevent possible violations before they are committed, as a rule, no one notices. Although it is he who makes it possible to avoid various kinds of errors in expenses that are completely unrelated to any malicious intentions.
Subsequent control is carried out in the form of inspections and audits of existing accounting documents. According to its results, various types are made and, if necessary, measures are taken to return illegally spent funds and punish the guilty persons. To carry out subsequent control in the state of the State Borough Service, relevant specialists work.
Financial control over the activities of the SSB is carried out by the relevant financial control authorities.
Participation in the implementation of programs
Given the fact that in order to achieve the maximum result and adhere to the principle of targeting at present, most of the budget is spent through the implementation of various kinds of targeted programs adopted at all levels of government, it is not surprising that it’s the main task of implementing and developing these programs. It is through programs that goals are achieved for the sake of which a particular ministry and department was created. And accordingly, when evaluating the results of the implementation of a particular program, an assessment is also made of the effectiveness of the authority.
Within the framework of the programs, actions may be envisaged for the fulfillment of which the State Regional Statistical Office does not transfer funds to subordinate institutions, but carries them out directly through their budget estimates. In such situations, it is they who act as customers when making public procurements and bear full responsibility for their implementation.
Financing the activities of the GRBS
Since the main managers of budgetary funds are, as a rule, government bodies that have the status of treasury institutions under the law, in accordance with the norms of budgetary legislation, financial support for their direct activities is carried out through their budget estimates, which are drawn up in accordance with generally accepted procedures. Amendments to it are carried out by GRBS independently, however, their number is limited by the relevant authority responsible for the implementation of this budget.
When compiling the consolidated budget statements, the GRBS includes in its data both a report on the implementation of its own cost estimates and a set of reports on budget recipients subordinate to it. A consolidated report is submitted to the financial authority to consolidate data across the entire budget.
Conclusion
The role of GRBS in the budget process of the federal, regional, and local levels is certainly great. In essence, they act as regulators of most financial flows, which are responsible for their completeness of timeliness and outcome. And the quality of the powers performed by him is directly proportional to the level of qualification of specialists who are responsible for their immediate areas of work. And the quality of the provided services by the state depends on the quality of the services provided by the state to all of us, ordinary citizens of Russia.