Drawing up a budget estimate for a budgetary institution. Budget Estimate - What is it? The procedure for compiling and approving the budget estimate

Government institutions use standardized forms to distribute their own expenses and adjusted limits - this is a budget estimate in the form 0501012. The unified form is valid only for federal state employees. The form is fixed by order of the Ministry of Finance of the Russian Federation of February 14, 2018 No. 26n. The regulation contains key guidelines for completing the form. One of which is to place the budget estimate in the Electronic Budget system.

In relation to regional and municipal organizations, the form and rules for filling out are established by the GRBS (the main distributors of budgetary funds).

The rules for maintaining the BS were adjusted back in 2019. Budget employees are required to generate documentation in a new form and according to new regulations.

Do not confuse the concepts of budget estimates or. PFHD are autonomous and budgetary state institutions, but the estimate is provided for state-owned organizations and for local governments. Both federal documents are placed in the Electronic Budget.

Structure and rules of filling

Based on the notifications of the adjusted amounts of funding received from the main managers of funds, we draw up a sample of filling out the budget estimate for 2020. We take into account in accordance with the intended purpose. We distribute funding by BC codes, taking into account the following sections:

in section No. 1 indicate only the final indicators of the estimate, that is, summary data for all sections;
section No. 2 - we decipher the LBO for the costs of performing the functions of state institutions, disclose information on the main types of costs of a state institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.;
section No. 3 - LBO on the costs of providing certain types of public financing, including information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing public debt, execution of judicial acts, state guarantees, and reserve expenses;
section No. 4 - disclose information about the PBO on the expenses of the recipient of funds for the purchase of goods (works, services) in favor of third parties;
section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, indicate background information;
section No. 6 - foreign exchange rate against the ruble, only reference information is indicated. Recall that all transactions made in foreign currency must be converted into rubles at the appropriate rate.

If the founder has established additional detail for the institution, then fill in the column for the code of the analytical indicator in the budget estimate for 2020 according to the established requirements.

When allocating expenses, consider the instructions of the Ministry of Finance of Russia No. 132n regarding the definition, codes of types of expenses and. At the request of higher managers, it is permissible to add additional detail to the document according to KOSGU (Order No. 209n). Be sure to prepare justifications for each expense item. Reflect the indicators in the Electronic Budget system.

Compilation features

The document is approved by the head of the state institution, unless a different approval procedure is regulated by a higher GRBS. For example, the sample and procedure for drawing up the approval and maintenance of budget estimates for 2020 for federal state employees is enshrined in Order No. 26n of the Ministry of Finance. In relation to regional and municipal state institutions, the rules are regulated by the executive authorities of the corresponding region or municipality.

If it is necessary to coordinate the form with the founder or GRBS, the position, full name and full name should be indicated. and date of approval in the header of the document.

Confirm all spending goals with justifications - special calculations that provide financial evidence for the need for expenses. Before approving the document, submit cost justifications to the founder for approval. Otherwise, the form will be declared invalid, and the expenses incurred under such a document will be considered unintended expenses.

Regardless of which document is compiled by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for planning documentation.

An example of calculations-justifications for the wage fund of employees of an institution

Form approval rules

After coordinating the calculations-justifications with a higher manager or founder, the form is approved by the head of the state institution. If the head is absent, then the responsible executor approves the document.

In addition to the head, the form is endorsed by the head of the planning or economic department, if such a service is available in the institution. The budget estimate in the form 0501012 for 2020 is certified by the chief accountant.

Approve the form within 10 working days from the date of bringing the LBO by the founder, unless otherwise provided by a higher manager. GRBS has the right to approve the forms of calculation forms-justifications for expenses. A similar approval procedure is provided for in the Electronic Budget system.

How to make changes

If the founder has changed the adjusted limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a certain procedure for correcting the form:

If the LBO was reduced. In this case, reflect the amount of the reduction on the appropriate line with a minus sign.
If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCF.
When redistributing funds within the adjusted LBO, follow the above rules. That is, when the value for a specific BCC decreases, write down the amount with a minus sign, distribute this amount among the lines that you plan to increase.

The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of the notification of the change in the LBO. The corrective form of the budget estimate of a public institution for 2020 should be placed in accordance with the established rules.

If changes in the estimates of a state institution affect the budget list, then adjust the estimate only after making changes to it. And only then make adjustments to the Electronic Budget.

Placement of estimates in the system Electronic budget

In 2020, not all recipients of budget funds are required to draw up a draft budget estimate in the Electronic Budget. In order No. 26n, the obligation is fixed only in relation to federal state employees. That is, municipal and regional state institutions have the right to prepare a document in paper form.

At the same time, the majority of GRBS at the regional and municipal levels have fixed for subordinate organizations to place BS in the Electronic Budget without fail. Check the regulatory documentation brought by the GRBS to subordinate institutions. If there is a requirement to place the BS in the Electronic Budget, then they will be held accountable for evading execution.

The automated system provides a special algorithm for placing information. Instruction:

Step No. 1. We set up the operation of the system for the formation of BS indicators in the Electronic Budget.

Step No. 2. Enter additional analytics codes, if the values are provided for in the BS maintenance procedure. Recall that the founder is authorized to enter additional analytics codes for budget estimates.

Step number 3. Download the spending schedule.

Step number 5. We form indicators of the budget estimate. We enter the values in accordance with the BC codes. Form the KBK according to the new order of the Ministry of Finance No. 132n.

Step number 6. We form the document itself. We check the sections of the document and redirect the BS for approval by the GRBS.

To facilitate the work of users, accounting automation is provided. Specialized programs allow you to generate documents in electronic form, in order to then upload the finished documentation to the Electronic Budget system.

The budget estimate is called a planning document that determines the limits of the obligations of a state institution in accordance with the approved expense classifiers (Article 6 of the RF BC). In fact, this is a special form on the basis of which a state institution is financed.

The sample and procedure for drawing up the approval and maintenance of budget estimates OKUD 0501012 was approved by Appendix No. 1 to the Order of the Ministry of Finance of Russia dated February 14, 2018 No. 26n. Please note that form 0501012 for 2020-2020 has been changed, and it is unacceptable to draw up a document according to the standards of 2018.

It is important not to confuse the two concepts. The estimate of a budgetary institution is not a unified form of OKUD 0501012. This is often called another document, which is a sample estimate of income and expenses of a budgetary institution for the financial year and planning period. To date, the document that indicates the values of income and expenses in organizations of a non-public type is a plan for the financial and economic activities of a state (municipal) institution (PFCD). PFCD does not have a unified form according to OKUD, but the requirements for PFCD are fixed by Order of the Ministry of Finance dated August 31, 2018 No. 186n.

The general requirements for maintaining are determined by the legislator (new Order No. 26n). It will be necessary to draw up a BS taking into account the individual requirements of the founder. The procedure for compiling, approving and maintaining budgets. estimates are established by the chief manager (GRBS) in charge of the organization. Please note that the Order of the Ministry of Finance 112n on the preparation of estimates for 2020 is not valid, it became invalid on 12/31/2018.

New document structure

Legislators have adjusted the form. The structure of the document has grown, new sections have been introduced. Their content:

in section No. 1 indicate only the final indicators of the estimate, that is, summary data for all sections;
section No. 2 - we decipher the LBO for the costs of performing the functions of state institutions, disclose information on the main types of costs of a state institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.;
section No. 3 - LBO on the costs of providing certain types of state financing, including information on the following areas: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing public debt, execution of judicial acts, state guarantees and reserve expenses
section No. 4 - disclose information about the PBO on the expenses of the recipient of funds for the purchase of goods (works, services) in favor of third parties;
section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, indicate background information;
section No. 6 - foreign exchange rate against the ruble, only reference information is indicated.

Basic rules for compiling

The form is drawn up for one financial year and planning period on the basis of the calculated indicators approved by the GRBS, which characterize the organization's activities and the adjusted limits of budget obligations (BBO). For example, in 2020, it will be necessary to draw up a BS not only for the current financial year, but also for the planning period - these are 2021 and 2022. A form of budget estimates for a state institution for 2020 is being drawn up, taking into account the amount of funding for the procurement of goods, works or services.

Form 0501012 is submitted for approval with justification calculations for the planned estimates that were used in the preparation. These justification calculations are an integral part of the document. Please note that since 2020 there are 95 such business cases.

New forms will have to be taken into account when developing and compiling the BS. A sample of calculations for the budget estimate of a government institution for 2020 is enshrined in a separate Order of the Ministry of Finance of Russia dated June 20, 2018 No. 139n.

For violation by a state organization of the procedure for compiling and terms of approval, fines from 10,000 to 30,000 rubles are provided for officials (Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).

If the activities of the institution constitute a state secret, then the BS in this case will have to be compiled separately. In other cases, federal state employees prepare a document in a specialized online system "Electronic Budget".

Filling instructions

Consider the following rules when compiling a BS:

The volumes of expenses and their directions must strictly comply with those reported by the LBO, in particular, under sections 1-4.
Form the current indicators and the code of the analytical indicator in the budget estimate for 2020 taking into account the new legal requirements: Orders No. 132n and No. 209n.
The indicators of the BS and the indicators of the procurement plan for the reporting period must correspond in terms of volumes and directions of financial support.
If the founder has provided for the mandatory approval of the estimate, then include a separate column “Agreed” in the example of filling out the budget estimate for 2020. Provide fields not only for the signature, but also for the full name. official with a transcript and date of sighting.
Confirm the BS indicators with appropriate justifications, on the basis of which the document was drawn up (paragraph 8 of the new Order No. 26n).
If in relation to a government institution the chief administrator has established a state task, then when filling out the BS, the adjusted indicators will have to be taken into account (clauses 2, 3 of article 69.2 of the RF BC).

Federal state employees are required to take into account the additional compilation requirements that the Russian Ministry of Finance approved for them.

Features and terms of approval

The order of approval of the BS is approved by the superior or chief manager of budgetary funds. The document is approved within 10 working days from the moment when the limits of budgetary obligations were brought to the state institution.

If the activities of a state institution involve state secrets, then other requirements apply. BS with state secrets are approved no later than 20 working days from the moment the LBO is brought.

The BS is approved either by the head himself or by another person who is authorized to perform such actions. GRBS has the right to provide these powers for another person.

The document, which is approved according to the established rules, must be sent to the GRBS no later than the day following the day on which the estimate was approved.

How to make changes

Sometimes there is a need to change the LBO, and therefore the estimated values. In this case, the organization sends a proposal to the manager of state budget funds (RBS) to redistribute the adjusted limits according to budget classification codes (BCC). Changes are drawn up in a unified form (form OKUD 0501013), but with justification and taking into account calculations. Without supporting justifications, the GRBS (RBS) will not approve the changes.

If the adjustment of estimated indicators requires changes to the current budget schedule for 2020 and the volume of LBO, then first they make clarifications to the documents, and only then approve the changes.

Estimate in the electronic budget

Federal state institutions are required to reflect the BS in the Electronic Budget system if their activities are not associated with state secrets. Regional and municipal organizations are not required to maintain documentation in the EB, but sometimes the GRBS require the maintenance of an electronic version of the BS.

The Internet system is designed to achieve transparency, openness and accountability in the activities of institutions and to improve the quality of financial management. In 2020, estimates in the system must be filled in by all organizations.

It is necessary to apply economic calculations-justifications. We make adjustments to the indicators in the same way no later than 10 working days from the date of bringing the LBO to the recipient. Now only the GRBS, and not a higher manager, has the right to approve the clarifications made.

A budgetary institution carries out its financial activities on the basis of an estimate of income and expenses.
The Federal Treasury of the Russian Federation or another body executing the budget, together with the main managers of budgetary funds, determines the rights of a budgetary institution to redistribute expenses by subject items and types of expenses when executing the estimate.
The estimate of income and expenses should reflect all income of a budgetary institution received both from the budget and state non-budgetary funds, and from entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property, fixed for budgetary institutions on the right of operational management and other activities1.
In this regard, it must be emphasized that at present the very concept of "estimate" has expanded, since it includes both income and expenses of a budgetary institution. Previously, there was a procedure in which a budgetary institution compiled an estimate of expenses (establishing the volume, target direction, distribution of funds allocated from the budget), as well as separately estimates of income and expenses for each type of special (extrabudgetary) funds.
The estimate is a financial and planning act that determines the main sources of financing (income) of a budgetary account - § 2. The estimate of a budgetary institution and its significance
Article 161BK RF.
decisions, as well as the volume, purpose and quarterly distribution of expenditures of budgetary institutions. The estimate of a budgetary institution, being a financial and planning act, has a legal meaning, which consists in determining and specifying the rights and obligations of recipients of budgetary funds for the formation and use of monetary funds, as well as financial authorities and higher managers of budgetary funds in the field of control over their intended use.
According to the range of institutions and activities covered by them, estimates can be classified into individual, consolidated and estimates of centralized activities. An individual estimate is compiled by each budgetary institution, taking into account the characteristics and determining the volume of its financial activities. Individual estimates of institutions belonging to the same field of activity are combined by the relevant ministries, departments, departments, executive authorities of the constituent entities of the Russian Federation and local self-government into consolidated estimates.
Cost estimates for centralized activities are compiled by ministries, departments, executive authorities of the constituent entities of the Russian Federation and local governments for the implementation of certain (centralized) activities, for example, conferences, seminars, etc.
A budgetary institution, within 10 days from the date of receipt of a notification of budgetary appropriations, is obliged to draw up and submit for approval to a higher manager of budgetary funds an estimate of income and expenses in the prescribed form1. Summary estimate for the ministry, department, etc. taken into account when drawing up the expenditure part of the corresponding draft budget. The estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.
The estimate of income and expenses is valid during the financial year from January 1 to December 31 inclusive, i.e. within the period stipulated by the law on the federal budget of the Russian Federation. Monthly, as well as at the end of the year, budgetary institutions draw up
Article 221 of the RF BC.
I

a report on the execution of the estimate, which is sent to a higher organization and a territorial body of the Federal Treasury. The procedure for compiling such reports is annually determined by the order of the Ministry of Finance of the Russian Federation on the approval of the rules for compiling accounting reports by organizations that are on the budget for the corresponding year.
The budgeting process is an important point in the functioning of budgetary institutions, since the correct preparation of estimates, its contents entail sufficient funding, and consideration of the estimate is one of the forms of financial control by the state body over the implementation of public expenditures. Considering the estimates of budgetary institutions, the manager of budgetary funds finds out questions about the necessity and expediency of the envisaged expenses; compliance with applicable laws and government regulations, as well as guidelines for compiling documentation.
The estimate of a budgetary institution is developed on the basis of the Budget Classification1, which is important both in the planning and use of financial resources, and in the preparation of reports on the execution of the estimate. A special role belongs to the indication in the estimate of the codes of the Budget classification, in accordance with which institutions must make cash expenditures of the funds received. Such an indication is a necessary condition for ensuring the targeted use of allocated funds that contribute to the implementation of the budget law. When drawing up estimates, a budgetary institution takes into account production performance indicators (tasks, target figures) established by the founder. For example, for schools, the target figures are the number of students and classes, for vocational education institutions, the number of students, for polyclinics, the number of visits, and so on. In financial planning, the form of which is an estimate, not only indicators at the beginning and end of the financial year, but also annual averages are taken into account. "According to Article 18 of the RF Budget Code, the Budget Classification of the Russian Federation is a grouping of incomes and expenditures of all levels of the budget system of the Russian Federation, as well as sources of financing the deficits of these budgets, used to draw up and execute budgets and ensure comparability of budget indicators at all levels of the budget system of the Russian Federation.
§ 2. Estimate of a budgetary institution and its significance
In this regard, the budgetary institution, in the course of drawing up estimates within the control figures, is also guided by expenditure standards.
Expenditure standards are the amounts of expenses per unit of account established by the competent authorities (the rate of food expenditure per person in a hospital, the rate of clothing consumption per child in an orphanage for one year, etc.). The norms of expenses are usually divided into mandatory and optional (calculated); material and monetary. Mandatory expenditure norms are not subject to change (travel expenses, food expenditure norms, etc.), while optional (estimated) norms are determined individually for each budgetary institution, based on its specifics (expenses for utility bills ), by the same institution in agreement with the financial authorities.
Material norms of expenses determine the amount of material resources per unit of expenses.
Monetary norms are a cost form of expression of material norms, they are formed by multiplying the costs in kind by the average price of these expenses.
The estimate of a budgetary institution contains two main groups of expenses: current expenses and capital expenses.
In turn, current expenses, which have a common code number of 100,000, combine a wide group of budget items, such as: purchases of goods and payment for services (110,000); remuneration of civil servants (110,100), which includes - remuneration of civil servants (110,110), monetary allowance of military personnel (110,120), severance pay upon dismissal (110,130); accrual for wages, insurance premiums for state social insurance of citizens (110,200); purchase of supplies and consumables (110,300); (business trips and business trips (110,400); transport services (110,500); payment for communication services (110,600); utility bills (110,700); other current expenses for the purchase of goods and payment for services (111,000); subsidies, subventions and current transfers (130,000), including transfers to the population (130,300), payment of pensions and allowances (130,310), scholarships (130,320), other transfers to the population (130,330) Capital expenditures have a common code number (200 000) and contain articles: capital investments in fixed assets
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(240,000); purchase of equipment and durables (240,100);
overhaul (240,300), including overhaul of housing stock (240,310) and overhaul of non-industrial facilities, except for overhaul of housing stock (240,330).
Each of the articles of the budget has a specific content of the expenses indicated in it. For example, under the economic item “remuneration of civil servants”, basic and additional types of wages, payment for overtime work, for work at night, on weekends, all types of bonuses, additional payments for additional types of work and allowances for high quality work are planned. .
Under the article "payroll accruals" reflect all types of mandatory accruals to the wage fund.
A separate article in the estimate is planned expenses for business trips, which includes: travel expenses, daily allowances, lifting expenses for business trips, etc.
A significant place in the costs of maintaining institutions is occupied by utility bills: heating, lighting, water supply, etc., the estimated amount of funds for which depends on the volume and area of the premises, on the conditions for providing energy resources, etc. Under the economic item “acquisition of supplies and consumables”, expenditures are planned for the acquisition of material assets, of low value and wearing out, this includes: office supplies, medicines, soft inventory and uniforms.
The cost of transport services includes expenses for the maintenance of transport, including current car repairs, compensation for the use of personal cars, etc.
The item of expenses "payment for communication services" provides for all types of communication services, a subscription fee for a telephone, payment for long-distance calls, postal items, telefaxes and
others
Other current expenses include amounts for payment for current repairs of equipment and inventory, current repairs of buildings and structures.
The article “Capital investments in fixed assets” includes all types of expenses that contribute to the growth of fixed production and non-production assets, including the purchase of equipment and durable items, § 3. institutions. The principle of line-by-item allocation of funds for a specific budgetary institution helps to strengthen financial control over their intended use. Budget institutions attach basic passport data to the estimate, which serve as a justification for certain types of expenses. For example, educational institutions prepare information on the movement of the contingent of students, data on the number of faculties, branches, research units; certificates of the educational and material base of the institution, which is reflected in documents containing data on educational areas and other buildings in operation at the beginning of the current year; on the provision of educational, scientific, methodological literature necessary for the main type of activity, etc.

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, connected with 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 borne in mind that the main indicators used in this must be given with 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:

a cap;
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 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

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):

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;
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 for spending on 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:

The number of sections has increased: it was 4, now it is 6.
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.
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.
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:

Volumes of estimated appointments.
Distribution of estimated appointments by codes of classification of expenditures of budgets of the budget classification of the Russian Federation.
Distribution of estimated appointments that do not require changes in the indicators of the budget list of the main manager.
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:

Formation and maintenance of budget estimates on the basis of LBO brought to the institution in the prescribed manner.
Formation of justifications for planned estimated indicators.
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).