Summary painting. Summary list of the federal budget. Consolidated budget list

Summary painting federal budget - this is a document that determines the directions of use budget funds. The summary list is brought to the attention of the representative and control authorities. Its execution is entrusted to the treasury authorities, which inform the main administrators and recipients monetary resources from the budget on the amount of allocations allocated for them. The relevant information is communicated by sending notifications in the prescribed form.

Procedure for approval and communication

Drawing up a summary list is entrusted to. The completed document is approved by the Minister of Finance. Fifteen days are allotted for this after the budget law has been adopted. The finished document is sent to the treasury authorities for execution, and to the Accounts Chamber and the Federal Assembly for information. Moreover, local treasuries receive only the part of the list that directly concerns them.

In practice, two methods are used to ensure that a government institution can obtain the amount of funds allocated to it from the budget. The first option involves sending a notification to the governing body to which the institution is subordinate. You can also provide relevant information directly to the management of the institution itself.

The first method is applied to institutions working in areas such as health care, education, and culture. At the same time, the treasury provides data on budget financing to the body that is responsible for managing a particular industry, that is, the main manager of funds. If we are talking about the (federal) budget, then ministries, agencies and departments play this role. When distributing funds from local or regional budget this information is communicated to the department, department or division that oversees the specific industry at the local level. Such organs, as a rule, are formed in organs local authorities or self-government.

Features of the execution of summary painting

The Treasury informs recipients of funds about the amount of allocations provided. By recipients we mean budgetary institutions or other organizations to which, according to the summary list, funds are allocated from the budget. arrive quarterly. Moreover, the list is drawn up in such a way that revenues in the corresponding period cover the planned expenses.

They are equivalent to budgetary obligations, that is, an obligation to pay funds within a certain period, which is recognized by the treasury authorities. The basis for the obligation is the budget law or the consolidated list.

It should be noted that deviations from the summary list are allowed, but only within certain limits. Thus, managers of budget funds can deviate from the size of the established allocations by ten percent, and recipients - by fifteen. In the event of deviations, appropriate changes are made to this document.

The procedure for performing the summary list is approved by the Ministry of Finance. It also sets the rules according to which changes can be made to it. This takes into account the specifics of budget expenditure and revenue items that are subject to adjustment. As a rule, the initiator of changes to the summary list is the main managers of funds, who prepare the corresponding presentation. Its consideration falls within the competence of the Government or the Ministry of Finance directly.

Summary list: grounds for change

The management of the relevant financial authorities changes the summary list in the following cases:

• if the funds allocated from the budget are not enough to fulfill public obligations. In this case, an increase in allocations is allowed within five percent of the total amount of allocated funds;

• the composition (and in some cases the powers) of managers of monetary resources was changed or a law was issued providing for financing from another source or in execution court decision, according to which the penalty is imposed on budget funds;

• if appropriations were increased due to savings in money allocated for the provision of specific services. In this case, funding for certain sections and articles may be increased, but the amount of expenses for individual items should not exceed ten percent;

• if subsidies, subventions or proceeds were received from citizens or organizations that were not provided for in the summary list.

Stay up to date with all the important events of United Traders - subscribe to our

GRBS receives data on the BA and LBO allocated to it. They contain a set of BC codes and the amount approved for this BC code for the year. Now the GRBS must distribute these amounts among the subordinate PBS. GRBS reflects this distribution in its own planning document - the budget schedule.

Indicators of the budget list distribute budget allocations approved to the main manager (manager) of budget funds, the chief administrator of sources of financing the budget deficit with a consolidated budget list (budget list of the main manager of budget funds) in the current financial year or in the current financial year and planning period, according to transaction classification codes sectors government controlled, subordinate managers (recipients) of budget funds, administrators of sources of financing the budget deficit, respectively.

The procedure for drawing up and maintaining budget lists of the GRBS (RBS), including making changes to them, is established by the relevant financial authority.

General provisions established for BR management Budget Code, Article 219.1.

Article 219.1. Budget list

1. The procedure for drawing up and maintaining budget lists of the main managers (managers) of budget funds, including making changes to them, is established by the relevant financial authority.

Budget schedules of the main managers of budget funds are compiled in accordance with budget allocations approved by the consolidated budget schedule and the limits of budget obligations approved by the financial authority.

Budget schedules for managers of budget funds are compiled in accordance with budget allocations and the limits of budget obligations communicated to them.

2. Approval of the budget schedule and amendments to it are carried out by the main manager (manager) of budget funds.

Indicators of the budget breakdown of expenses are communicated to subordinate managers and (or) recipients of budget funds before the start of the next financial year, except for the cases provided for in Articles 190 and 191 of this Code.

3. The procedure for drawing up and maintaining budget lists may establish the right or obligation of the main manager (manager) of budget funds to detail the expenditure indicators approved by the budget list according to the classification codes of operations of the general government sector.

4. Changing the indicators approved by the budget schedule for the expenses of the main manager of budget funds in accordance with the indicators of the consolidated budget schedule without making appropriate changes to the consolidated budget schedule is not allowed.

BR GRBS must contain:

· budgetary allocations for the expenses of the main manager for the current fiscal year and for the planning period in the context of managers (recipients) of funds from a specific budget, subordinate to the main manager, codes of sections, subsections, target items, types of expenses, classification of budget expenditures and classification of operations of the general government sector.

· BR GAIF must contain budget allocations by sources of financing the budget deficit of the chief administrator of sources for the current financial year and for the planning period in the context of administrators of sources of financing the federal budget deficit and classification codes of sources of financing budget deficits.

In the budget list KOSGU code must be specified in full.

Financial authority can organize work on detailing KOSGU in one of the following ways:

– the consolidated budget list predetermines budget allocations and limits of budget obligations for all, the most fractional positions of the budget classification, the budget list details the subordinate recipients of budget funds;

– The Federal District may delegate part of the authority to detail budget allocations and limits of budget obligations to the main managers of budget funds, depending on their compliance with budget execution standards and/or efficiency of use of budget funds (the consolidated budget list predetermines budget allocations and limits of budget obligations according to KOSGU codes only for certain types of budget expenditures and (or) some main managers of budget funds, budget breakdown - details budget allocations and limits of budget obligations by KOSGU codes only for certain types of budget expenditures);

– The Federal District can completely delegate to the main managers the right to detail budget allocations and limits on budget obligations, recording in the consolidated budget schedule and controlling only those parameters that are in the law (decision) on the budget (the consolidated budget schedule predetermines budget allocations and limits on budget obligations only for departmental structures of budget expenditures, budget breakdown - detail budget allocations and limits of budget obligations according to KOSGU codes).

The form of the budget list for the federal budget is established by Order of the Ministry of Finance dated December 17, 2008 N 143n “On approval of the procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit).”

After approval of the budget list, the main manager must communicate its data to subordinate recipients of budget funds. To do this, GRBS allocates a part of the financial balance for a specific recipient and sends it to him as a notification about the financial balance, personal financial account (form code 0504822, Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts budget accounting and Instructions for its use"). Similarly, GAIF must bring BA from the budget list to subordinate administrators. GRBS and GAIF must also provide their lists to the financial authority. All this data must be communicated before the beginning of the financial year.

Approximate procedure for approving and submitting BA and LBO:

• the financial authority prepares and approves the BA, LBO in the consolidated budget schedule and delivers notifications about the limits of budget obligations, budget allocations to the GRBS,
• GRBS prepares and approves BA and LBO for the PBS (RBS) with a budget schedule and delivers notifications about the limits of budget obligations , budget allocations to subordinate PBS (RBS),
• RBS prepares and approves the BA and LBO for the PBS with a budgetary schedule and delivers notifications about the limits of budget obligations and budget allocations to the subordinate PBS.

Changing the indicators approved by the budget schedule for the expenses of the main manager of budget funds in accordance with the indicators of the consolidated budget schedule without making appropriate changes to the consolidated budget schedule is not allowed. Changing the indicators approved by the budget list for the expenses of the manager of budget funds in accordance with the indicators of the budget list of the main manager of budget funds without making appropriate changes to the budget list of the main manager of budget funds is not allowed .

Approximate marginal changes in budgetary allocations:

During budget execution, the indicators of planning documents may be changed.

The indicators of the consolidated budget list can be changed in accordance with the decisions of the head of the financial body (the head of the government management body extra-budgetary fund). However, not all changes in the SBR lead to changes in the budget law. (Article 217. Consolidated budget list). The list of changes that do not lead to amendments to the budget law is given in the BC, paragraph 3 of Article 217 “Consolidated budget list”.

Changing the indicators approved by the budget schedule for the expenses of the main manager of budget funds in accordance with the indicators of the consolidated budget schedule without making appropriate changes to the consolidated budget schedule is not allowed.

Changing the indicators approved by the budget schedule for the expenses of the manager of budget funds in accordance with the indicators of the budget schedule of the main manager of budget funds without making appropriate changes to the budget schedule of the main manager of budget funds is not allowed. (Article 219.1. Budget list).

Table 1.1. – Limits for changing the consolidated budget schedule without amending the budget law

2 – Constancy of the volume of budgetary allocations for the fulfillment of public regulatory obligations and servicing of state (municipal) debt

For the provision of budget services

– prohibited change in the final amounts of budget allocations.

Article 190. Temporary budget management

1. If the law (decision) on the budget has not come into force since the beginning of the current financial year:

the financial authority is authorized to communicate monthly to the main managers of budgetary funds budgetary allocations and limits of budgetary obligations in an amount not exceeding one-twelfth of the budgetary allocations and limits of budgetary obligations in the reporting financial year;

other indicators determined by the law (decision) on the budget are applied in the amounts (standards) and in the manner that were established by the law (decision) on the budget for the reporting financial year; procedure for distribution and (or) provision of interbudgetary transfers to other budgets budget system Russian Federation

maintained in the form determined for the reporting financial year.

2. If the law (decision) on the budget has not entered into force three months after the start of the financial year, the financial authority organizes the execution of the budget subject to the conditions specified in paragraph 1 of this article.

In this case, the financial authority does not have the right: communicate the limits of budgetary obligations and budgetary allocations for budgetary investments and subsidies to legal and individuals

established by this Code;

provide budget loans;

borrow in the amount of more than one-eighth of the volume of borrowings of the previous financial year per quarter;

form reserve funds.

Article 191. Amendments to the law (decision) on the budget after the end of the period of temporary budget management

1. If the law (decision) on the budget comes into force after the beginning of the current financial year and the execution of the budget before the date of entry into force of the specified law (decision) is carried out in accordance with Article 190 of this Code, within one month from the date of entry into force of the specified law (decisions) body executive power(local administration) submits for consideration and approval by the legislative (representative) body a draft law (decision) on amending the law (decision) on the budget, clarifying budget indicators taking into account budget execution for the period of temporary budget management.

2. The specified draft law (decision) is considered and approved by the legislative (representative) body within a period not exceeding 15 days from the date of its submission.

"Accounting in budgetary and non-profit organizations", 2009, N 7

On December 17, 2008, the Minister of Finance of the Russian Federation signed Order N 143n (hereinafter referred to as Order 143n), which approved the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit) (hereinafter - Order).

In connection with the adoption of Order N 143n from January 1, 2009, Order of the Ministry of Finance of the Russian Federation of November 22, 2007 N 114n “On approval of the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators)” became invalid sources of financing the federal budget deficit)" (hereinafter referred to as Order No. 114n) and other orders that introduced changes and additions to this Order.

Composition of the consolidated budget list of the federal budget, the procedure for its preparation and approval

The consolidated budget list of the federal budget (hereinafter referred to as the consolidated budget list) is compiled by the Ministry of Finance of the Russian Federation. The form of the summary list is given in Appendix No. 1 to the Procedure.

The summary list includes:

• budgetary allocations for federal budget expenditures for the current financial year and for the planning period in the context of the departmental structure of federal budget expenditures (hereinafter referred to as the departmental structure);
• budget allocations by sources of financing the federal budget deficit for the current financial year and for the planning period in the context of classification codes of sources of financing budget deficits.

Order No. 114n stipulated that the summary list includes a list of expenses and a list of sources of financing. Order No. 143n clarifies that these are budgetary allocations. The summary list is approved by the Minister of Finance of the Russian Federation.

The approved indicators of the summary list must comply with the federal law on the federal budget (hereinafter referred to as the law).

A new clause has appeared in Order No. 143n, which states that the Ministry of Finance of the Russian Federation, no later than the 15th day of the month following the reporting quarter, places on the website of the Ministry of Finance of Russia in the heading "Federal Budget" subheading "Budget Listing", a summary list on as of January 1, April 1, July 1, October 1 of the current financial year, January 1 of the next financial year.

Order No. 114n established that the summary list was drawn up at least ten working days before the start of the current financial year.

Limits on budget obligations

The procedure establishes that the limits of budget obligations to the main managers of federal budget funds (hereinafter referred to as the main managers) are approved in the context of the departmental structure and the following classification codes for the operations of the general government sector:

210 Remuneration and accruals for wage payments;

211 Salary;

212 Other payments;

213 Accruals for wage payments;

220 Payment for work, services;

230 Service of state (municipal) debt;

240 Free transfers to organizations;

250 Free transfers to budgets;

260 Social Security;

290 Other expenses;

300 Admission non-financial assets;

500 Receipt of financial assets.

Limits on budgetary obligations are approved within the limits of budgetary allocations, established by law, with the exception of:

• limits on budgetary obligations for expenditures, financial support which is carried out subject to the fulfillment of the conditions established by law;
• limits on budgetary obligations in the absence of a duly formalized decision on the preparation and implementation budget investments to object capital construction state property Russian Federation.

Order N 143n introduced a new rule stating that limits on budgetary obligations for expenditures on the fulfillment of public regulatory obligations are not approved.

Bringing the summary indicators and limits of budget obligations to the Federal Treasury and the main managers (chief administrators of the sources of financing the budget deficit)

The Ministry of Finance of the Russian Federation, within two working days from the date of approval (change) of the summary list and limits of budget obligations, informs the main managers (chief administrators of sources of financing the budget deficit (hereinafter - chief administrators of sources)):

• change in the summary schedule indicators for the next financial year and the first year of the planning period and the summary schedule indicators for the second year of the planning period for the corresponding main manager (chief source administrator);
• a list of public regulatory obligations to be fulfilled at the expense of the federal budget for the financial year and for the planning period;
• information about public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, contained in section. I "Budgetary allocations for the implementation of public regulatory obligations" budgetary allocations and limits on budgetary obligations.

At the same time, the Ministry of Finance of the Russian Federation sends to Federal Treasury:

• a list of public regulatory obligations to be fulfilled at the expense of the federal budget;
• information about public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, contained in section. I “Budget allocations for the implementation of public regulatory obligations” budget allocations and limits on budgetary obligations;
• limits of budget obligations established for the main managers of federal budget funds at the expense of targeted foreign loans (borrowings) for the financial year and for the planning period in the context of departmental structure and classification of operations of the general government sector;
• budget allocations established for the chief administrators of sources of financing the federal budget deficit from funds from targeted foreign loans (borrowings) for the financial year and for the planning period (f. 0501058) in the context of classification codes for sources of financing budget deficits;
• list of chief managers and chief administrators of sources of financing budget deficits who have the right to receive federal budget funds from the Federal Treasury in the current financial year and planning period foreign currency, in terms of departmental structure and classification of operations of the general government sector (codes for classification of sources of financing budget deficits).

The Federal Treasury, within four working days (Order No. 114n gave three working days for this) from the date of receipt of the summary list, the limits of budget obligations and the information specified above, ensures that in the prescribed manner:

• main managers - budget allocations and limits of budget obligations for the next financial year and for the planning period;
• chief administrators of sources - budgetary allocations for the next financial year and for the planning period.

Maintaining a summary list and changing the limits of budget obligations

Changes in the summary list and limits of budget obligations may occur in the following cases:

• in connection with the adoption of the federal law on the federal budget for the next financial year and for the planning period;
• in connection with the adoption of federal laws on amendments to the federal law on the federal budget for the current financial year and for the planning period;
• on the basis of decisions of the Government of the Russian Federation adopted in accordance with clause 1, part 1, art. 11 of the Federal Law of November 24, 2008 N 205-FZ "On amendments to certain legislative acts of the Russian Federation in connection with Federal law"On the federal budget for 2009 and for the planning period of 2010 and 2011."

Changes in the summary list and limits of budget obligations are carried out by the Ministry of Finance of the Russian Federation in the manner specified in paragraph 10 of Order No. 143n.

Making changes to the summary list and limits of budget obligations during the execution of the federal budget on other grounds established by Art. 217 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation) and the law, is carried out on the basis of proposals from the main managers (chief administrators of sources).

Changes to the summary list and limits of budget obligations are carried out until December 25 of the current financial year.

Drawing up and maintaining a summary list and limits of budget obligations during the period of temporary management of the federal budget

A new section has appeared in Order No. 143n concerning the preparation and maintenance of a summary list and limits of budget obligations during the period of temporary management of the federal budget.

If the law has not entered into force on January 1 of the current year, the Ministry of Finance of the Russian Federation approves monthly budget allocations and limits on budget obligations in an amount not exceeding one-twelfth of the budget allocations and limits on budget obligations in the reporting financial year during the first three working days of the month. .

Approval of such budget allocations and limits of budget obligations (no more than one twelfth) is carried out in the form (f. 0501062) in accordance with Appendix No. 11 to the Procedure.

This limitation does not apply to costs associated with the fulfillment of public regulatory obligations, maintenance and repayment government debt, implementation of international treaties.

The Ministry of Finance of the Russian Federation, within one working day from the date of approval of such budget allocations and limits of budget obligations, sends them to the Federal Treasury for notification to the main managers (chief administrators of sources).

There are no changes to such budget allocations and budget commitment limits. Such budgetary allocations and limits on budgetary obligations cease to be valid from the date of approval (change) of the consolidated schedule and limits on budgetary obligations in connection with the adoption of the law.

Bringing the budget schedule and limits of budget obligations to the managers (recipients) of federal budget funds (source administrators)

The main managers (chief source administrators) bring the budget indicators and limits of budget obligations to the relevant subordinate managers (recipients) of federal budget funds (source administrators) before the start of the next financial year, with the exception of cases provided for in Art. Art. 190 and 191 BC of the Russian Federation.

Bringing the corresponding limits of budget obligations (budget allocations) is carried out through the Federal Treasury in the prescribed manner.

Budgetary allocations for the fulfillment of public regulatory obligations, the financial support of which is carried out subject to the fulfillment of the conditions established by law, are not subject to distribution until the conditions established by law are met.

Maintaining a budget list and changing the limits of budget obligations

Maintaining the summary list and changing the limits of budget obligations is carried out by the Ministry of Finance of the Russian Federation by introducing changes to the indicators of the summary list and limits of budget obligations (hereinafter referred to as changing the summary list and limits of budget obligations).

Changes in the summary list and limits of budget obligations are approved by the Minister of Finance of the Russian Federation.

Changes in the budget schedule and limits of budget obligations, which do not lead to a change in the indicators of the consolidated list and limits of budget obligations, are carried out by the chief manager (chief administrator of sources) on the basis of a written request from the manager (recipient) of federal budget funds (administrator of sources) under his jurisdiction.

Bringing budget data

At the end of the article, we recall that Order of the Ministry of Finance of Russia dated September 30, 2008 N 104n approved the Procedure for bringing budget allocations, limits of budget obligations when organizing the execution of the federal budget for expenses and sources of financing the federal budget deficit and the transfer of budget allocations, limits of budget obligations during the reorganization of participants budget process federal level.

Budget data for the main managers of federal budget funds and the main administrators of sources of financing the federal budget deficit are communicated by the Federal Treasury through treasury notices.

The main managers and administrators of federal budget funds distribute budget data between the managers and recipients (other recipients) of federal budget funds under their jurisdiction. The chief administrators of the sources of financing the federal budget deficit and administrators with the powers of the chief administrator of the sources of financing the federal budget deficit distribute budget allocations between the administrators under their authority with the powers of the chief administrator of the sources of financing the federal budget deficit and administrators of the sources of financing the federal budget deficit. For this purpose, Expense Schedules are formed in accordance with Appendix No. 2 to the Procedure.

Recipients of federal budget funds are required to submit to the Federal Treasury body at the place of service expense schedules detailing the limits of budget obligations communicated to them by codes of articles (subarticles) of the corresponding groups (articles) of the KOSGU, if the communicated budget data does not contain the specified detail.

Budget data is communicated to other recipients of federal budget funds in a manner similar to the communication of budget data to recipients of federal budget funds, but taking into account some features. Thus, simultaneously with the Expenditure Schedule, the main manager (manager) of federal budget funds submits to the Federal Treasury or to the Federal Treasury body that maintains the personal account of another recipient of federal budget funds, an Application for cash expenses for transferring federal budget funds to an account opened for another recipient federal budget funds in a division of the settlement network of the Bank of Russia or a credit institution.

Presentation of budget data on additional budget financing from income from the rental of federally owned property to recipients of federal budget funds who have the right, in accordance with the budget legislation of the Russian Federation, to additional budget financing, is carried out taking into account the following features.

In the Expenditure Schedule, in the line “Special instructions”, the main managers (managers) must indicate “Additional budget financing” and in the code zone of the header part of the document form reflect the special instructions code “05”.

G.O.Ivanova

State Advisor

civil service 2nd class

Indicators of the consolidated budget breakdown detail the volumes of budget allocations approved by the main managers of budget funds and the main administrators of sources of financing the budget deficit by the law (decision) on the budget in the current financial year or in the current financial year and planning period, by code economic classification expenses and sources of financing budget deficits in terms of payments from the budget.

The main provisions for maintaining a consolidated budget schedule were approved in Budget Code, in article 217 “Consolidated budget list”.

The procedure for drawing up and maintaining a consolidated budget list is established by the relevant financial authority. The approved indicators of the consolidated budget schedule must comply with the law (decision) on the budget. If changes are made to the budget law, then similar changes must be made to the SBR.

The expenditure part of the SBR is compiled as follows: the departmental structure of expenditures is taken from the budget law. It can be left unchanged, or it can be supplemented with the KOSGU code (one digit or full code). A full or partial KOSGU code can be specified only for individual GRBS or types of expenses.

The approved indicators of the consolidated budget breakdown of expenditures are communicated to the main managers of budget funds before the start of the next financial year.

Other features of maintaining a consolidated budget list are established by the relevant financial authority.

For example, consider the form of the consolidated budget list approved for the federal budget (Order No. 143n dated December 17, 2008 “On approval of the procedure for drawing up and maintaining the consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit ).

We must not forget that the Federal District may approve the need to indicate the KOSGU code in whole or in part in the SBR. Also for the federal level in the SBR only BA are indicated. The limits are indicated in a separate planning document called “Limits on Budget Obligations” and drawn up by the main managers of budget funds. However, at other levels, a common option for maintaining the SBR is that LBOs are included in the consolidated budget schedule.

That is, the SBR can approve BA and LBO for expenses and BA for payments by source.

Sometimes, instead of the concept of budgetary allocations (BA), the concept is used budget assignments, the latter concept is absent in the Budget Code of the Russian Federation. Another synonym for budgetary allocations is the indicators of the consolidated budget breakdown ( Article 219 1 of the Budget Code of the Russian Federation “Budget list”).

The main differences between the budget law and the SBR:

Law: this is a plan for receipts (according to the classification of income and sources of financing the budget deficit in terms of budget revenues) and spending (according to expenditure classification and classification of sources of financing the budget deficit in terms of disposal from the budget) Money, as a rule, without detailing economic articles expenses, sources of financing the budget deficit, are drawn up and approved in one amount, for a period of one year (for the next financial year) or for a period of three years (for the next financial year and planning period).

SBR: this is a spending plan (according to the expenditure classification and classification of sources of financing the budget deficit in terms of disposal from the budget) of funds, drawn up and approved in one amount for a period of one year (for the next financial year) or for a period of three years (the next financial year and the planned period).

After the SBR is approved, its data must be communicated to the lower ones - GRBS and GAIF. The most common finishing option is the following. The financial authority allocates from the SBR the part that relates to a specific GRBS, includes this data in the Notification of BA, LBO and sends a Notification to this main manager (chief administrator of the sources of deficit financing) (form code 0504822, Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application”). BAs are reported according to sources in a similar manner.

According to the norms of the budget code of the Russian Federation, the budget list is a document, the preparation and maintenance of which is carried out by the manager of budget funds (chief administrator of funding sources budget deficit). The main purpose of this document is to implement the budget for expenses (the sources of funds to cover the budget; in fact, it is an operational plan for the distribution of expenses and income.

The basis for drawing up the budget schedule is the budget approved by the State Duma. It is formed in strict accordance with budget classification: by articles of departmental and functional classification, chapters, subsections and sections themselves.

The main manager of budget resources is given ten days to draw up a budget schedule, after which he is obliged to submit it to the Ministry of Finance of the Russian Federation.

After all the main managers of budget resources submit their budget statements to the Ministry of Finance, a consolidated document is formed on their basis, which is then approved by the Minister of Finance. This process takes a maximum of seventeen days from the date of adoption of the law concerning the federal budget. Then the consolidated budget statement is sent to the Federal Treasury for further execution. The Federal Assembly also receives copies of the consolidated budget list for review.

After a ten-day period has passed since the approval of the consolidated budget document, the body responsible for budget execution communicates the values ​​of the indicators to all recipients of budget resources and lower-level managers. For this purpose, he sends them notifications about the amount of budget resources for the entire subsequent budget period.

After the budgetary institution receives such notification, it must, no more than 10 days in advance, generate and submit for approval an estimate of expenses and income, in accordance with in the prescribed form. Then the higher budget manager must approve or reject it. He is given five days for this.

The budgetary institution, which performs the functions of the main manager of budgetary resources, also generates income, which is approved by the head of such an institution.

After this document is approved, on the same day it is transferred to the body that is responsible for budget execution.

The very execution of budget indicators largely depends on the main managers (GR), managers and recipients of budget amounts.

Resources are government agency of the Russian Federation, endowed with the right to distribute federal budget funds among recipients of such resources and subordinate managers, as well as among those budgetary institutions of health care, culture, education and science that are of the greatest importance. He controls reporting, implementation of plans for the provision of municipal and public services, intended use and timely return of budget funds.

A government authority that has the right to distribute funds among subordinate recipients of budget resources can act as a manager of budget funds.

The responsibilities of the manager include drawing up a budget schedule, determining the limits of budget obligations for each subordinate recipient and submitting them to the body executing the budget.

Recipients of budgetary resources include budgetary institutions or other organizations that have the right to receive and use government allocations, according to the budget schedule for the corresponding year.

A certain part of such recipients is government agencies, financing of which occurs in accordance with the corresponding estimates of expenses and income.

Thus, the budget list is a document without which budget execution is simply impossible.