The procedure for approving the budget estimate. Requirements for the preparation of budget estimates (Sizonova O.)

According to Federal Law No. 63-FZ of April 26, 2007 “On Amendments to the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budgetary Legislation of the Russian Federation” (hereinafter referred to as Federal Law No. 63-FZ) from 01.01. 2008 in the Budget Code there are no such concepts as "estimate of income and expenses for extra-budgetary activities", "estimate of income and expenses for entrepreneurial activity". Now the term "budget estimate" is in effect - a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a budgetary institution (Article 6 of the RF BC).

Drawing up a budget estimate

Budgetary institutions must carry out operations on the expenditure of budgetary funds in accordance with the budget estimate ( paragraph 1 of Art. 161 Tax Code of the Russian Federation). The preparation of this budget is the responsibility of the institutions. What expenses should be included in the budget? According to Art. 70 Tax Code of the Russian Federation budgetary institutions can spend budgetary funds on:

Remuneration of employees of budgetary institutions, monetary allowance (cash remuneration, monetary allowance, wages) of employees of state authorities (state bodies), local governments, persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation and municipal positions, state and municipal employees , other categories of workers;

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;

Payment for the supply of goods, performance of work, provision of services for state (municipal) needs;

Payment of taxes, fees and other obligatory payments;

Compensation for damage caused by a budgetary institution in the course of its activities.

Therefore, the listed costs should be reflected in the budget estimate.

The procedure for compiling, approving and maintaining a budget estimate is determined by the main manager of budgetary funds, which is in charge of a budgetary institution. The specified procedure must comply with the general requirements established by the Ministry of Finance ( Art. 221 BK RF). In 2008 there are General requirements for the procedure for compiling, approving and maintaining budget estimates of budgetary institutions approved Order of the Ministry of Finance of the Russian Federation dated November 20, 2007 No. 112n(hereinafter - Order No. 112n). As already mentioned, the institution draws up an estimate in the form developed and approved by the main manager of the budget funds. The budget estimate must contain ( clause 5 of Order No. 112n):

Approval stamp containing the signature of the head authorized to approve the estimate of the institution and the date of approval, and its transcript;

Name of the document form;

The financial year for which the information contained in the document is presented;

The name of the institution that compiled the document and its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO);

Federal institutions should indicate the code for SRRPBS (consolidated register of the main administrators, administrators and recipients of federal budget funds for the main administrator of federal budget funds);

The name of the units of measurement of indicators included in the estimate, and their code according to the All-Russian Classifier of Units of Measurement (OKEI).

The content of the estimate form is presented in the form of a table. It should contain line codes, the name of the direction of budget funds and the corresponding codes for classifying budget expenditures of the budget classification of the Russian Federation, detailed to the codes of articles (sub-articles) of KOSGU (classification of operations of the public administration sector), as well as the amounts for each direction. Details of KOSGU are given in Order of the Ministry of Finance of the Russian Federation of August 24, 2007 No. 74n "On approval of instructions on the procedure for applying the budget classification of the Russian Federation".

Let us consider in more detail the sub-items that are most often used by budgetary institutions in spending budgetary funds and, therefore, are subject to inclusion in the budget estimate.

Subsection 211 "Salary". Under this sub-item, such expenses are planned as remuneration on the basis of agreements (contracts) in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation. These expenses include payments for official salaries, ETS tariff rates, hourly wages, military and special ranks. Payments of bonuses, financial assistance, remuneration based on the results of work for the year and other remuneration and incentive payments. Payment for training and annual leave, compensation for unused vacation, payment of benefits for the first two days of temporary disability of the employee himself at the expense of the employer are also planned under this article. To calculate the required amount of funds, you need a staffing table, regulations governing the wage system

Subsection 212 "Other payments". According to it, additional payments and compensations are planned, determined by the terms of the employment contract, including daily allowance for business trips, a monthly allowance for a child, compensation for the cost of uniforms and shoes, the cost of travel documents for all types of public transport, for the purchase of book publishing products and periodicals. Other similar expenses. The following are used in the calculations: staffing, regulations governing the payment of compensation, data on the number of planned business trips per year (to calculate daily allowance for business trips), etc.

Sub-article 213 "Accounts for wages". Here, expenses are planned for paying by the UST institution, as well as contributions for insurance rates for compulsory social insurance against industrial accidents and occupational diseases. These costs should be determined based on ch. 24 Tax Code of the Russian Federation and payroll data.

note: expenses for the payment of UST and contributions for compulsory social insurance against industrial accidents under civil law contracts with individuals are subject to reflection under those articles and sub-articles of KOSGU, which reflect the costs of paying for services under this agreement.

Sub-article 221 "Communication services". Under this sub-item, expenses are planned for forwarding postal items, purchasing postage stamps, stamped envelopes, paying for cellular communications, connecting and using the Internet, subscription and time-based payment for local telephone connection and other similar expenses. When planning, the following data are used: the size of the telephone subscription fee, the cost of a radio point, one postal item, envelopes, the number of telephone and radio outlets, the average annual number of postal items, the amount of a fee for mobile calls.

Subsection 222 "Transport services". As a rule, they plan travel expenses in case of business trips, advanced training courses (including for students studying by correspondence, when traveling to the location of the educational institution), expenses for the delivery of non-financial assets. When determining the required amount of funds, they use: data on the number of business trips per year with an estimated cost of travel, a training plan, data on the average annual costs of hiring transport.

Subsection 223 "Utilities". Consumption and payment are planned for this sub-item:

Heating and technological needs, as well as hot water supply;

Gas (including its transportation through gas distribution networks and payment for supply and marketing services);

Electricity for economic, industrial, technical, medical, scientific, educational and other purposes;

Water supply, sewerage, sewage;

Other similar expenses.

When calculating the required amount of money, you need: information about the need for electricity, heat, gas, water, data on utility tariffs.

Subsection 224 "Rent for the use of property". In this sub-item, rent expenses are planned in accordance with the concluded agreements. For the calculation, documents are required confirming the number of leased buildings and structures, their area, rental rates.

Sub-article 225 "Works, services for the maintenance of property".Here, the expenses of the institution are planned for paying for contracts for the performance of work, the provision of services related to the maintenance of non-financial assets (fixed assets, non-produced assets, intangible assets, inventories) that are in operational management, lease or gratuitous use. When calculating, they use: a plan for the overhaul, current repair of buildings and structures, a plan for repairing utility systems, calculating the cost of car maintenance, data on the costs of providing maintenance services for security and fire alarms, local area networks, data on average annual costs for prevention and refueling office equipment .

Sub-article 226 "Other works, services". This sub-item includes the costs of paying for contracts for the performance of work, the provision of services not included in sub-articles 221 - 225, for example:

For non-departmental (including fire) security, security and fire alarms (installation, adjustment and operation);

For life, health and property insurance (including civil liability of vehicle owners);

For the provision of medical care to military personnel and law enforcement officers in healthcare facilities;

Rental of special film, video and audio recordings;

For renting residential premises during business trips;

For the production of forms (state certificates, reporting, etc.);

For services in the field of information technology (acquisition of non-exclusive (user) rights to software, including the acquisition and updating of reference and information databases).

Article 290 "Other expenses". In this article, they plan expenses not related to wages, the purchase of services. This includes the costs associated with:

Payment of taxes and fees to the budgets of all levels, payment of various kinds of payments, fees, state duties, licenses, fines, penalties for late payment of taxes and fees and other economic sanctions;

Deductions of funds to trade union bodies for mass cultural and physical education work;

Payment of state bonuses in various fields;

Reception and servicing of delegations (representation expenses);

Payments to athletes and their coaches;

Other expenses not related to other items.

When planning the required amount of funds, the regulatory documents governing these costs are used.

Article 310 "Increase in the value of fixed assets". Under this article, expenses are planned for paying for purchase contracts, as well as work contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets, regardless of cost and with a useful life of more than 12 months. When determining the amount of expense for this article, the following are used: norms for the provision of fixed assets, information on prices for fixed assets, actual provision with fixed assets.

Article 320 "Increase in the value of intangible assets". The expenses of the institution are planned for paying for contracts for the acquisition or creation by contract of objects related to tangible assets that do not have a material structure and for which documents are issued confirming the exclusive right of the institution to them. When determining the required amount of funds, information about the need for intangible assets and their prices is used.

Article 330 "Increase in the value of non-produced assets". This article includes the cost of increasing the value of non-produced assets used in the course of the activities of the institution that are not products of production (land, subsoil resources, etc.), the ownership of which must be established and legally secured.

Article 340 "Increase in the value of inventories". Under this article, expenses are planned for paying for contracts for the purchase of materials intended for single use in the course of the institution's activities for a period not exceeding 12 months, regardless of their cost, as well as items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. When calculating the amount of funds, the following are used: material stock standards, data on approved mileage and fuel consumption rates, information on the cost of fuel and lubricants, estimated prices for spare parts, data on the need for stationery, paper, cartridges, household goods.

The estimate of the reorganized institution is drawn up in accordance with the procedure established by the chief manager of the budget funds, under whose jurisdiction the reorganized institution has passed, for the period of the current financial year and in the amount of LBO brought to the institution.

The procedure for approving the budget estimate

As already mentioned, the chief manager of budgetary funds is empowered to determine the procedure for approving budget estimates of budgetary institutions subordinate to him. The head of the main manager of funds may grant this right to the head of the manager of budget funds. In turn, the head of the manager of funds has the right to impose the obligation to approve the estimate of the institution on its head ( clause 8 of Order No. 112n).

The head of the main manager (manager) of budget funds has the right to limit the granted right to approve the estimate of the institution to the head of the manager of budget funds (institution) in the event of violations of the budget legislation of the Russian Federation committed by the relevant institution in the execution of the estimate ( clause 9 of Order No. 112n).

Consider an example of drawing up a budget estimate, calculations for it and making changes to the budget estimate.

Calculation of planned estimated indicators

The estimate is compiled by the institution on the basis of the calculated indicators developed and established by the main manager (manager) of the budget funds and the adjusted volumes of limits of budget obligations. The estimates submitted for approval are accompanied by calculations of the planned estimated indicators used in the formation of the estimate.

Calculations for the budget estimate for 2008

Calculation of expenses under sub-article 212 "Other payments":

<*>Decree of the Government of the Russian Federation of 02.10.2002 No. 729 “Norms for reimbursement of travel expenses associated with business trips on the territory of the Russian Federation”.

Estimates of income and expenses for income-generating activities

At present, the obligation to spend funds received by federal budgetary institutions from income-generating activities in accordance with the estimate of income and expenses for income-generating activities is spelled out in paragraph 1 of Art. 6 of the Federal Law of July 24, 2007 No. 198-FZ "On the federal budget for 2008 and for the planning period of 2009 and 2010" . In addition, according to paragraph 11 of Art. 5 Federal Law No. 63-FZ the budgetary institution carries out operations with the indicated funds in the manner established by the financial authority in accordance with the estimate of income and expenses on income-generating activities, subject to submission to the OFC.

Based on this article, the Ministry of Finance made appropriate changes to Order No. 46n. Item 2 This order approved the Instruction on the procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury to record transactions with funds received by recipients of federal budget funds from income-generating activities (hereinafter referred to as the Instruction). Therefore, budgetary institutions still need to budget income-generating activities.

According to Clause 2 of the Instructions estimate of income and expenses for income-generating activities- a document compiled by the institution for the current financial year. The procedure for its approval is established by the main manager of funds, he also determines the amount of receipts of extrabudgetary funds, indicating the sources of education and directions for the use of these funds according to the code of the main manager of federal budget funds and the code of KOSGU.

In accordance with p. 9 Instructions the institution submits to the OFC an estimate of income and expenses on income-generating activities for the current financial year on paper for conducting operations on a personal account for accounting for extrabudgetary funds, in electronic form - information on an estimate of income and expenses on funds received by the recipient of federal budget funds from the income-generating activity income ( f. 0510017Application No. 10 to Order No. 46n). The approved estimate during the financial year may be specified in the manner established by the chief manager of funds and submitted by the institution to the OFC on paper with simultaneous submission in electronic form of information on changes to the estimate of income and expenses on funds received by the recipient of federal budget funds from income-generating activities ( f. 0510018Application No. 11 to Order No. 46n).

note: if the right to approve the estimate and make changes to it is given to the head of a budgetary institution, then the estimate may not be presented in the OFK on paper, only information about this estimate (f. 0510017) and information about its change (f. 0510018) are provided.

Let us give an example of drawing up an estimate of income and expenses for income-generating activities.

Drawing up and subsequent maintenance of estimates in accordance with the current Russian legislation is a prerequisite for the implementation of the activities of any public institution. At the same time, it should be borne in mind that such an organization is a special case of a more general concept of a non-profit organization. The main and main goal of its work is not making a profit, but the implementation of the tasks set during the creation. These may include the provision of educational, medical, legal, cultural, scientific and other types of services. State institutions are created by various authorities or local governments.

Legislative acts regulating the rules for maintaining budget estimates

The most significant regulatory act that regulates the rules and requirements for maintaining budget estimates by state institutions is the Order of the Russian Ministry of Finance No. 112n, dated November 20, 2007. It was repeatedly amended and amended, the last of which was adopted by Order No. G.

They came into effect on 01/01/2017 and contain a new, slightly modified procedure for compiling budget estimates, as well as a filling form located below.

In addition, each department issues its own regulatory documents that regulate the procedure for compiling, as well as approving and further maintaining and executing budget estimates for institutions operating in the area under consideration. In particular, for medical, cultural and social organizations, the basic rules and requirements are set out in the Orders, respectively, of the Ministry of Health No. 141 of March 18, 2013, the Ministry of Culture No. 711 of November 18, 2010 and the Ministry of Labor No. 630 of December 26, 2012. Similar regulatory acts were issued by other sectoral departments. However, despite some differences, the basic rules for compiling, approving and maintaining estimates are the same for all state institutions.

Requirements for the preparation and maintenance of budget estimates

After making the last changes, the correct preparation of the budget estimate implies the presence of the following four sections:

In the first of which must be given expenses required to ensure normal functioning institutions, in particular:

• remuneration and other remuneration to employees of the organization, as well as travel expenses and similar payments that are provided for by applicable law;
• the cost of purchasing goods and performing work necessary for the operation of the institution;
• payment of fees, taxes or other payments to the budget of the Russian Federation, which are mandatory;
• compensation for damage caused by a public institution in the course of its activities;

Second section the document in question contains expenses, Related exercising the powers of the manager of budgetary funds. In practice, it is by no means always filled in, since such functions are rarely performed by state institutions;

In third section are reflected expenses not included in the first two;

The fourth section is the final, it contains the results of the estimate.

When compiling and subsequently maintaining a budget estimate, it must be taken into account that the main indicators used in this case must be given with the indication of the corresponding budget classification codes.

The procedure for the formation of budget estimates

For each public institution, the manager of budgetary funds (which, most often, is the relevant ministry, department and their territorial divisions) develops the basic rules and procedures for compiling and maintaining budget estimates. It is they, first of all, that the organization should be guided by when forming the document in question.

When determining specific indicators, the staff of the institution responsible for the development of the document can use two options:

• calculation using the standard costs for the maintenance of property or the provision of services (determined by departmental documents in force at the time of drawing up the budget estimate);
• calculation using indicators of previous years.

There are quite large differences in the rules and basic requirements imposed by departments on the maintenance and execution of budget estimates by various institutions. This is not at all surprising, given the completely different goals of their activities: from the provision of medical services (institutions of the Ministry of Health) to the protection of law and order (institutions of the Federal Security Service, the Ministry of Internal Affairs).

Budget Approval Rules

The current legislation clearly spells out the procedure and rules by which the approval and approval of the budget estimate should be carried out. One of three possible options is allowed:

• the head of the institution - if the organization is the manager of budgetary funds;
• the head of the organization - if the institution is not the manager of budgetary funds. However, in this case, the manager of funds has the right to provide for a different procedure for approval;
• the head of the organization - if a budget estimate is being developed for any of its structural divisions.

Regulatory acts provide for a strict period during which the document in question must be approved. It starts from the moment when the limits on budgetary obligations are brought to the organization and is no more than 10 days. This only counts business days. Compliance with these requirements is one of the important factors in maintaining overall budgetary discipline.

Requirements for maintaining a budget estimate

The maintenance and execution of the budget estimate means making adjustments to it related to changes in the limits of budget obligations. Such a procedure occurs quite often and is associated, first of all, with changes to the budget caused by an increase or decrease in its revenue side, a shift in state development priorities, and many other possible reasons.

Changes to the budget estimate are made in a form that is practically similar to that used in its preparation. At the same time, an increase in the amount of estimated costs is reflected quite traditionally with a plus sign, and a reduction - with a minus.

There are several options for making adjustments to the budget estimate, performed in the case of:

• changes in the initial LBO brought to the organization (limits of budget obligations);
• changes in the amount of costs between items of expenditure, which also leads to an adjustment to the PBO;
• redistribution of funds within the budget estimates without changing the LBO.

Changes that are made to the document must be approved in accordance with the rules described in the previous section. At the same time, it should be accompanied by a justification for the need for the adjustments made.

Sample Budget Estimate

Above has already been given a form of budget estimates. In order to more clearly understand the rules and requirements for its preparation, it is advisable to consider the sample of the completed budget estimate below.

Like most similar documents, it consists of three main parts:

• hat;
• tabular part;
• final budget results.

Making the heading of the document does not contain any difficulties - you just need to fill in the fields of the form developed and approved by the department. At the same time, the budget estimate is approved by the contractor and the developer, and is agreed upon by the representative of the main budget manager.

Then the document must indicate its name, as well as the name of the following organizations: the recipient, the manager (if any) and the main manager of the allocated budget funds. Also in the header of the estimate is the name of the budget, the codes of the document being drawn up and the unit of measurement of the data given in it.

The following is a tabular part of the budget estimate. It has already been noted above that after the amendments to the regulatory framework, it consists of four sections, the content of which was also described in the previous parts of the article. In the above example, the data is contained only in the first section of the document in question.

The second and third sections do not contain indicators and are left blank. It is necessary to pay attention to continuous numbering of pages of the document.

Section 4 contains summary data. In the given sample budget estimate, the indicators of this section are identical to those indicated in the first part of the document, although the form of their presentation has been slightly changed.

The budget estimate is signed by those responsible persons who participated in the preparation and verification of the correctness of its completion. In the case under consideration, these are the head of the state institution, the head of the planning and financial service and the direct executor

An estimate is a settlement document that is formed when planning a budget by state institutions. According to Art. 6 of the RF BC, the approved limits of budgetary obligations are reflected in the BS. The unified form according to OKUD is 0501012 (Order of the Ministry of Finance dated February 14, 2018 No. 26n).

In 2020, the superior body regulating the maintenance of the BS for public institutions is the main manager of funds from the budget of the regional or municipal level in which a certain CU operates. GRBS has the right to change the procedure for preparing and submitting planning documentation and approve its own settlement forms.

The estimate is formed for the period of the financial year and the planning period. The basis for filling it out is the budget indicators approved by the chief administrator and brought to the establishment of the LBO. The generated document is the basis for the preparation of planning documentation for the institution's procurement activities (purchase plan, schedule).

Business plan or budget estimate

State employees and autonomous institutions have a special kind of planning and settlement documentation - a plan for financial and economic activities. The concepts of BS and PFCD are not identical. These planning documents have a number of clear differences:

1. AM and BU have the right to distribute and use income from income-generating activities at their discretion. Organizations of this level independently make changes to the PFCD section “Income-generating activities”. All income from entrepreneurial activities of the CU is distributed as a budget return (with the exception of donations), therefore, public institutions have the right to dispose of such income only after the amendments to the current legislation come into force.
2. The BS is formed for the next financial period - a year and is approved by the main manager. Amendments to the estimate are regulated by the GRBS. PFCD is compiled simultaneously for the financial year and the planning period and is approved by the founder of the AC, BU. The procedure for making changes is regulated by the Ministry of Finance of the Russian Federation.
3. BS is formed according to indicators of income and expenses, which are always equal. The PPCF consists of revenues (subsidies for PP and MOH, targeted funds, investments from the budget, revenues from the provision of basic and paid services and other income-generating activities) and payments, and payments are not always equal to revenues.
4. The BS is developed in accordance with the standards of Order No. 26n in the context of the classification of budget expenditures, PFCD is regulated by Order of the Ministry of Finance No. 186n dated August 31, 2018.

How to fill

The estimate is formed on the basis of notifications received by the CU about the amount of funding. All LBOs are accounted for in strict accordance with their intended purpose. Funding volumes are distributed item by item on the basis of the CBC (Order of the Ministry of Finance No. 132n of 06/08/2018). To correctly draw up a sample of filling out an estimate for 2020, follow the recommendations:

1. In section No. 1, only the final indicators of the estimate are indicated, that is, summary data for all sections.
2. 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 staff, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.
3. Section No. 3 - LBO on the costs of providing certain types of budget financing, including 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 and reserve expenses.
4. Section No. 4 - we 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.
5. 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.
6. Section No. 6 - foreign exchange rate against the ruble, only reference information is indicated. Recall that all transactions made in foreign currency are converted into rubles at the appropriate rate.

They are made up within 10 working days after the limits of budgetary obligations are brought to the KU.

Formed, verified and signed by the chief accountant of the BC, the head of the CU approves. The head of the GRBS coordinates the planning document and all supporting appendices to it (if necessary). If the calculations are not agreed upon by a higher authority, they will be considered non-targeted, and the BS will be recognized as an invalid document.

Changes to the BS are made in the event of a change in the current LBO in terms of their increase or decrease within 10 business days after the amended limits are brought to the CU.

Drawing up a draft budget estimate in the "Electronic budget"

All PBS without fail place planning documentation in the GIS "Electronic budget". To prepare a sample draft budget estimate for 2020 in the Electronic Budget, follow the instructions for the budget estimate from the official website of the Ministry of Finance.

Step 1. Unpack the SpoSmeti2018.rar file and install the program on your computer. It is advisable not to use Russian for the names of folders and files.

Step 2. Run the program. The file can be found at \SpoSmeti2018\Client\EditorPro.exe.

Step 3. Open the database by selecting the menu item "File" - "Open". You need the Budget Estimates.xml file. Find it at \SpoSmeti2018\Base\

Step 4. Fill in all the windows of the "Permissions and details" directory and click Save.

Step 5. To download the expense schedules and enter the previously updated LBO, create a new version of the estimate. To do this, on the "Estimate Management" tab, select "Estimate Versions", and then in the context menu, select "Create a new version". Enter a name and click Save.

Step 6. Now on the tab "Estimate Management" select "Versions of estimates", call the context menu and select the item "Download expense schedule". Specify the path to the desired schedule file and click Open.

Step 7. Create the "KBK" lines. To do this, on the "Estimate Management" tab, select "KBK", call the context menu, select "Add a new element", and then - "KBK".

Step 9. Enter the previously finished LBO. For this:

1. Hover the cursor over the BCC line, right-click to open the context menu and select "Previously adjusted LBO".
2. In the new window, enter the amounts and click on "Save".
3. Repeat for each line of BSC.

General rules for the procedure for compiling, approving and maintaining budget estimates are constantly changing in accordance with the changes made to the legislation. We will tell you by what rules it will be necessary to form the Budget estimate for 2019 and the planning period.

Procedure for subordinate institutions

The process of forming a budget estimate includes a number of calculations of estimated planned indicators and the preparation of a draft budget estimate. Work on the formation of the document begins at the moment when the institution receives data on the size of budget allocations allocated from the budget. Calculations are applied to the estimate, where each item of expenses is justified. All public institutions form their own budget estimates, on the basis of which the manager of budgetary funds forms a Consolidated Statement for all his subdivisions.

For a number of years, the main managers were guided by the general requirements approved by the Order of the Ministry of Finance of the Russian Federation of November 20, 2007 No. 112n, which was repeatedly subjected to adjustments. Another clarification in the preparation of the budget estimate was made by Order of the Ministry of Finance of the Russian Federation No. 26n dated February 14, 2018 (hereinafter Order of the Ministry of Finance 26n). When compiling and approving estimates for 2019 and the planning period of 2020 and 2021. it is necessary to take advantage of the new requirements that are defined by this Order. Main changes:

• the number of sections of the budget estimate has increased and the structure of the document has changed;
• it is now also necessary to reflect forecast indicators in the estimate;
• estimates containing state secrets are approved no later than 20 working days from the date of bringing to the LBO institution;
• the approved budget estimate with justifications is sent to the GRBS (RBS) no later than one working day after approval.

Also, now the chief manager approves the procedure in the form of a single document. It can be installed (clauses 3, 5 of the Order of the Ministry of Finance No. 26n):

1. the main manager of the federal budget funds:
   • the timing of the preparation and signing of draft estimates;
   • the procedure and terms for approving estimates (amending estimates);
   • powers of the main manager (manager) of federal budget funds;
2. the main manager of the budget funds of the constituent entity of the Russian Federation (local budget):
   • the procedure and terms for drawing up and signing draft estimates;
   • the procedure and timing for the preparation, maintenance and approval of estimates (amendments to estimates);
   • the powers of the main manager (manager) of the budget funds of the constituent entity of the Russian Federation (local budget).

As before, the budget estimate implies a document that reflects the established volumes brought up and their distribution by areas of expenditure. At the same time, it was taken into account that the corresponding amounts of expenses are set for the term of the law (decision) on the budget for the next financial year (for the next financial and planning period) (paragraph 26n of the Order of the Ministry of Finance).

The budget estimate is compiled by the institution by forming indicators for the second year of the planning period and making changes to the approved budget indicators for the next financial year and planning period (clause 8 of the Order of the Ministry of Finance No. 26n).

Now the budget estimate consists of six sections, namely:

Section 1: final indicators of the budget estimate.

Section 2: limits of budgetary obligations for the expenses of the recipient of budgetary funds.

Section 3: limits on budgetary obligations on expenditures for the provision of budgetary investments to legal entities, subsidies to budgetary and autonomous institutions, other non-profit organizations, interbudgetary transfers, subsidies to legal entities, individual entrepreneurs, individuals - producers of goods, works, services, subsidies to state corporations, companies, public companies; making payments, contributions, gratuitous transfers to subjects of international law; servicing the public debt, execution of judicial acts, state guarantees of the Russian Federation, as well as for reserve expenses.

Section 4: limits of budgetary obligations for the costs of procurement of goods, works, services carried out by the recipient of budgetary funds in favor of third parties.

Section 5: for reference, budget allocations for the fulfillment of public regulatory obligations.

Section 6: for reference, the exchange rate of foreign currency to the ruble of the Russian Federation.

Appendix 1 and 2 of the Order of the Ministry of Finance 26n contains the Form of the estimate and the form intended for changing its indicators.

The following main features of the preparation of the budget estimate for 2019 can be distinguished:

1. The number of sections has increased: it was 4, now it is 6.
2. Columns have been introduced to reflect the indicators of the first and second years of the planning period in case of approval of the law (decision) on the budget for the next financial and planning period.
3. The new form of the estimate provides for a separate reflection of the indicators of the current year and the planning period. They are formed in the context of codes for the classification of budget expenditures with detailing by codes of subgroups and (or) elements of types of expenses. It is also possible to use additional detailing of indicators by codes of articles (sub-items) of groups (articles) of KOSGU (codes of analytical indicators), if this is established by the appropriate procedure for maintaining estimates.
4. Unlike the current form for 2018, recommended by Order of the Ministry of Finance of the Russian Federation No. 112n, the “Agreed” mark will be placed at the end of the estimate.

According to the rules set out in paragraph 11 of the Order of the Ministry of Finance 26n, maintaining a budget estimate involves making changes to it within the limits of the budget assignments to the institution. In this case, the amount of increase is reflected with a plus sign, and the amount of decrease with a minus sign. The estimate is adjusted by approving amendments in indicators that change:

1. Volumes of estimated appointments.
2. Distribution of estimated appointments by codes of classification of expenditures of budgets of the budget classification of the Russian Federation.
3. Distribution of estimated appointments that do not require changes in the indicators of the budget list of the main manager.
4. Distribution by additional codes of analytical indicators.

Starting from 2018, state (subjects of the Russian Federation) and municipal public institutions should maintain and draw up the Budget estimate using the GIIS "Electronic budget" in accordance with the Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 168n.

The "Electronic budget" system is designed to conduct more transparent, open activities of the institution. The system provides the ability to:

1. Formation and maintenance of budget estimates on the basis of LBO brought to the institution in the prescribed manner.
2. Formation of justifications for planned estimated indicators.
3. Formation and maintenance of a set of budget estimates.

The procedure for connecting institutions that are financed from the federal budget is set out in the Letter of the Ministry of Finance of the Russian Federation “21-03-04 / 74624.

Violation by a state institution of the procedure for compiling, approving and maintaining budget estimates shall entail the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rubles. (Article 14.14.7 of the Code of Administrative Offenses of the Russian Federation).

General requirements for the procedure for compiling, approving and maintaining budget estimates are approved by Order of the Ministry of Finance of Russia dated November 20, 2007 N 112n (hereinafter referred to as the General Requirements). On the basis of this document, the main managers of budgetary funds establish their own procedures for their subordinate institutions. For example, in relation to institutions under the jurisdiction of the Ministry of Health, the Procedure approved by the Order of the Ministry of Health of Russia dated March 18, 2013 N 141 applies.

When establishing such a procedure, the chief manager has the right to determine the features for individual subordinate institutions and (or) groups of institutions, taking into account (clause 2 of the General Requirements):

Data on the results 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 compliance by the institution with the budgetary legislation of the Russian Federation based on the results of control measures, including internal financial control of the organization of budgetary accounting and reporting of the institution.

The process of drawing up a budget estimate includes making appropriate calculations of estimated targets, as well as drafting a budget estimate. The formation of the draft budget estimate for the next financial year is also carried out in accordance with the procedure established by the main manager during the formation of the corresponding budget for the next financial year. If the law (decision) on the budget is approved for the next financial year and planning period, the main manager of budget funds, when determining the specified procedure, has the right to provide for the formation of draft estimates for the next financial year and years of the planning period. After the approval of planned indicators, a budget estimate is drawn up and approved. The approved indicators of the budget estimate must correspond to the limits of budgetary obligations brought to the institution for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the functions of a public institution.

Note! Violation by a state institution of the procedure for compiling, approving and maintaining budget estimates shall entail the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rubles. (Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).

Control over the preparation and maintenance of budget estimates is carried out by the main managers, managers of budgetary funds, state (municipal) control bodies, internal financial control bodies of a public institution.

Checking the correctness of the preparation and maintenance of the budget estimates of the institution, as a rule, includes:

Validity of calculations of planned estimated indicators;

Timeliness of receipt from the main manager of notifications on budgetary appropriations, limits of budgetary obligations and amounts of financing, timeliness and correctness of their reflection in accounting;

Timely approval of the estimate and making changes to it.

Structure and content of the budget estimate

Budget estimate (set of estimates of institutions) (f. 0501012);

Draft budget estimate (f. 0501014).

At the same time, the main manager of budget funds, when establishing the procedure for compiling, approving and maintaining estimates, has the right to supplement the estimate form with details, sections, and also determine the rules for filling it out. When the chief manager of the set of estimates of institutions is formed, the summary estimate may contain generalized indicators of the estimates of institutions under his jurisdiction.

The approval stamp, which includes the word "AGREED", the name of the position of the official who agreed on the estimate of the institution (including the name of the institution), personal signature, transcript of the signature and the date of approval (if the main manager of budget funds provides for the procedure for approving the estimate of the institution);

The stamp of approval, which includes the word "APPROVE", the title of the position of the person who approved the estimate, personal signature, transcript of the signature and the date of approval;

The name of the form of the document, an indication of the financial year for which the information contained in the document is presented, and the date of compilation;

The name of the institution that compiled the document, the manager of budget funds, the main manager (manager) of budget funds;

Name of the budget;

Unit of measurement (ruble, name of foreign currency);

Various codes, including codes of the All-Russian Classifier of Enterprises and Organizations (OKPO), the List (Register) of the main managers, managers and recipients of budget funds, BC, OKATO;

A table that reflects the indicators of the estimate, which are formed in the context of the codes for classifying the expenses of the budgets of the budget classification of the Russian Federation with details by sections, subsections, target item, type of expenditure, code of articles (subitems) of the Classification of Operations of the Public Administration Sector (KOSGU). At the same time, the main manager (manager of budget funds), the institution has the right to additionally detail the indicators of the estimate by codes of analytical indicators;

Signature stamp of the head of the institution (authorized person), head of the planning and financial service and the executor, containing the title of the position, personal signature, decoding of the signature and date of signing.

The form of the draft budget estimate additionally includes indicators that reflect information on current and accepted (planned for adoption) obligations (based on calculations).

The volumes and distribution of directions for spending budget funds are reflected in the budget estimate based on the limits of budgetary obligations for budget expenditures brought to the institution in the prescribed manner for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the functions of the institution for the period of one financial year (clause 3 of the General Requirements ).

According to Art. 70 of the Budget Code of the Russian Federation, the costs of ensuring the performance of the functions of state institutions include:

Remuneration of employees of state-owned institutions, monetary support (monetary remuneration, monetary allowance, wages) of employees of state authorities (state bodies), local governments, persons holding public positions of the Russian Federation, public positions of constituent entities 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;

Payment for the supply of goods, performance of work, provision of services for state (municipal) 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 estimate is compiled by the institution on the basis of the estimated indicators of the institution that characterize the activities of the institution, and the adjusted volumes of limits for budget obligations, developed and established (agreed) by the main manager (manager) of the budget funds for the corresponding financial year.

Justifications (calculations) of the indicators used in the formation of the estimate must be attached to the budget estimate submitted for approval.

Justifications (calculations) of planned estimated indicators

When calculating the planned estimated indicators, information is used on the amount of budgetary appropriations allocated to a state institution for the performance of its functions and (or) the provision of state (municipal) services, taking into account the recommendation of the chief manager of budget funds.

The main managers of budgetary funds may provide, in accordance with the procedure established by them for compiling, approving and maintaining budget estimates, forms (tables) for the calculation of estimated planned indicators by subordinate institutions.

However, the main managers do not always give recommendations to subordinate state institutions on the calculation of the standard costs necessary for the performance of their functions and (or) the provision of state (municipal) services by them. To calculate the standard costs, the Guidelines for calculating the standard costs for the provision of public services by federal state institutions and the standard costs for maintaining the property of federal state institutions, approved by Order of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia dated October 29, 2010 N 137n / 527 (or similar regulations) can be used relevant ministry (department), subject of the Russian Federation (municipal formation)). This is also indicated in the Letter of the Ministry of Finance of Russia dated July 11, 2013 N 16-01-08 / 26933.

Thus, if the forms for calculating the planned estimated indicators are not established by a higher authority, they can be compiled by a state institution independently in any form.

Estimated planned indicators are distributed by types of expenses and KOSGU codes.

Note! When compiling the budget estimate for 2014, the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, are used.

These Instructions contain information on the attribution of certain expenses to the corresponding codes of KOSGU (section V) and the Correspondence Table for the types of expenses for classifying budget expenses and articles (sub-items) of KOSGU (Appendix 5).

We give in the table an example of the distribution of expenses by types and codes of KOSGU in state institutions that are not state (municipal) bodies and institutions of law enforcement agencies:

Approval of the budget estimate

Clause 8 of the General Requirements prescribes the following procedure for approving budget estimates, depending on the level of the institution:

The estimate of the institution that is the main manager of budget funds is approved by the head of the main manager of budget funds;

The estimate of an institution that is not the main manager of budget funds is approved by the head of the main manager of budget funds, unless otherwise provided by the main manager of budget funds;

The estimate of a separate (structural) subdivision of an institution without the rights of a legal entity exercising the authority to maintain budget accounting is approved by the head of the institution in which this subdivision was created.

The head of the main manager of budget funds shall have the right, in accordance with the procedure established by him, to grant the head of the manager of budget funds the right to approve the estimates of institutions under his jurisdiction. The head of the main manager of budget funds has the right to approve the set of estimates of institutions submitted to him by the manager of budget funds.

The head of the main manager (manager) of budget funds shall have the right, in accordance with the procedure established by him, to grant the head of the institution the right to approve the estimate of the institution. The head of the main manager (manager) of budget funds has the right to approve the set of estimates of institutions submitted (formed) by the manager of budget funds.

According to paragraphs 9, 10 of the General Requirements, in the event that the state (municipal) assignment is brought to a subordinate state institution, the head of the main manager (manager) of budget funds grants, in the manner established by him, the right to approve the estimate of the institution to its head. And in case of detection of violations of the budgetary legislation of the Russian Federation, committed by the relevant institution in the execution of the estimate, the head of the main manager (manager) of budget funds has the right, in the manner determined by him, to limit the right granted to approve the estimate of the institution to the head of the manager of budget funds (institution).

Making changes to the budget

The institution is invited to make changes to the indicators of the budget estimate in the recommended form (f. 0501013) as follows: the amount of the increase is reflected with a plus sign, the decrease in the volume of estimated appointments - with a minus sign.

Amendments to the budget estimate are carried out by approving indicators (clause 11 of the General Requirements):

Changing the volume of estimated appointments in the event of a change in the volume of LBO brought to the institution in the prescribed manner;

Changing the distribution of estimated appointments according to budget expenditure classification codes (except for KOSGU codes), requiring changes in the indicators of the budget list of the main manager of budget funds and LBO;

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 LBO;

Changing the distribution of estimated appointments according to the codes of KOSGU, requiring a change in the approved volume of LBO;

Changing the distribution of estimated assignments according to additional codes of analytical indicators established by clause 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 LBO.

Note! Amendments to the budget estimate, requiring changes in the indicators of the budget list of the main manager of budget funds and LBO, are approved after making changes to these indicators in the prescribed manner (clause 12 of the General Requirements).