The concept of the budget process and its principles. The budget process in the Russian Federation. Basis of budgeting

It is based on general legal principles, as well as on the principles of building a budget system, the first of which were enshrined in the Constitution of the Russian Federation, and the second - in Ch. 5 BC RF. Among the first are the principles of democracy, humanism, justice, etc. The list of principles on which the budget system of the Russian Federation is based is enshrined in Art. 28 BC RF. These include the following 11 principles:

the unity of the budget system of the Russian Federation;
differentiation of incomes and expenses between budgets of different levels;
independence of budgets;
completeness of reflection of incomes and expenses of budgets;
budget balance;
efficiency and economy of the use of budgetary funds;
general (aggregate) coverage of budget expenditures;
publicity;
the credibility of the budget;
targeting and targeted nature of budgetary funds;
equality of budgetary rights of subjects of the Russian Federation, municipal formations. In addition to these, one should mention special principles of the budget process:
reality;
annuality;
specialization of budget indicators;
interrelation of formation and execution of the budget with forecasts, plans and programs of social and economic development.

In accordance with these principles, the legislation requires that draft budgets submitted by the executive bodies be supported by calculations of expected income, and when establishing (introducing) new expenses, information about the sources of expected income must be attached. The principle of balance is the balance between income and expenses.

In accordance with the principle of publicity, the budget and the results of its implementation are openly and comprehensively discussed by representative bodies, including in the media. This principle is most fully implemented at the stages of consideration and approval of the budget, as well as approval of the report on budget execution. Taking into account that both the budget for the current financial year and the report on the execution of the budget of the previous year are adopted in the form of legal acts of representative bodies of state power (local governments), i.e. laws or decisions, they are subject to mandatory publication. In addition, if a decision is made to reject the draft budget or not to approve the report on its execution, the reasons for making such decisions are also subject to publication in the media.

The RF BC provides for the annual preparation and approval of the budget. The fiscal (budget) year in the Russian Federation is 12 months (from January 1 to December 31). In addition, after a year, one grace month is provided to complete operations on obligations assumed within the framework of this budget. The specified grace month in conjunction with the financial year is usually called the accounting period. The principle of annual budgeting makes it possible to identify the immediate prospects for the development of the country in the conditions of market relations and therefore is of great economic importance.

Specialization of budget indicators means the need to specify the amounts of budget revenues by source, and budget expenditures - by intended purpose. This principle is implemented at all stages of the budget process and is important, since in accordance with it the framework for the activities of the relevant authorities is determined. To implement the principle under consideration, there is a budget classification - a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing the deficits of these budgets, with the assignment of grouping codes to classification objects.

Introduction

1. The concept of the budget process and its principles.

3. Stages of the budget process.

3.1 Drawing up a draft budget.

3.2 Consideration of the draft budget.

3.3 Approval of the budget, adoption of the law on the budget.

3.4 Budget execution.

3.5 Drawing up and approval of the performance report.

4. Budgetary process in Togliatti.

Conclusion

Applications

Bibliography

Introduction

The leading, determining role in the formation and development of the economic structure of any modern society is played by state regulation, carried out within the framework of the economic policy chosen by the authorities. One of the most important mechanisms that allow the state to carry out economic and social regulation is the financial mechanism - the financial system of society, the main link of which is the state budget. It is through the financial system that the state forms centralized and influences the formation of decentralized funds of funds, ensuring the ability to perform the functions assigned to state bodies.

As a rule, once a year, during the approval of the draft budget, a real war for budget subsidies and funding unfolds. This war affects everyone: from ministries and research institutes to state-owned enterprises and the private sector.

It is obvious that the success of economic reform in our country depends to a large extent on the direction in which the financial system of society has been transformed, and how the budgetary policy of the state meets the requirements of the time.

In this regard, the study of the budget process, the theoretical and legislative foundations and the actual practice of the functioning of the budget mechanism has now acquired particular relevance.

The purpose of this work is to analyze the budget process, its basic principles, review the powers of the participants in the budget process and consistently characterize all stages of budgeting in their periodic cycle.

1. The concept of the budget process and its principles.

The norms of the budgetary process prescribe the rules, the procedure for applying the norms of substantive budgetary law. They regulate the entire cycle of budget formation from the moment it is drawn up to the moment the report on its execution is approved, the procedure and sequence for the entry into budget legal relations of various entities participating in these legal relations at different stages of the budget process.

The procedural norms of budgetary law, their strict observance are a guarantee of the legality of the application of substantive norms of budgetary law, i.e. a guarantee of the correctness and timeliness of revenues to the budget and the legality and timeliness of their spending.

The budget process is the activity of the state regulated by the procedural norms of budgetary law in the preparation, consideration and approval of the budget, its execution and conclusion, as well as the preparation, consideration and approval of the report on budget execution. Article 6 of the RF BC gives a slightly different definition of the budget process; it does not single out the stage of compiling and approving a report on budget execution. This is not entirely true, since it is the budget execution report that is the feedback in the budgetary activities of the state.

There are several key concepts within the budget process. concept fiscal year is a 12-month calendar year that starts on January 1st and ends on December 31st. Limits of budgetary obligations cease to operate on December 31, the acceptance of monetary obligations after December 25 is not allowed, confirmation of monetary obligations must be certified by the body executing the budget on December 28. Accounts used for the execution of the budget of the year to be completed are subject to closing at 24:00 on December 31.

budget period- this is the time during which all stages of the budget process go through. According to the BC, the budget period is 3.5 years. The ratio of the budget period and the budget year: the budget period is a broader concept than the budget year, the budget year is equal to only one stage of the budget period.

Funds received by budgetary institutions from entrepreneurial activities and not used as of December 31 are credited in the same amounts to personal accounts newly opened by the corresponding budgetary institution. The stages of the budget process follow strictly sequentially, and this order cannot be changed. At the same time, each time the work with the new budget begins again, since the volume of the national income of the state changes annually, funds are redistributed in different ways depending on the tasks solved by the state in a given period.

Every year, the needs for funds of each republic, region and other subjects of the Russian Federation, local governments change depending on how the economy and social sphere of this territory will develop in the next year. However, the order, which implies the sequence of stages of drawing up, reviewing, approving the budget, budget execution, drawing up, reviewing and approving a report on budget execution, remains unchanged.

The main tasks of the budget process are as follows: identifying the material and financial reserves of the state; calculation of budget revenues as close as possible to reality; the most accurate calculation of budget expenditures; ensuring maximum balance of budgets; coordination of budgets with the implemented economic program; implementation of budgetary regulation in order to redistribute sources of income between budgets of different levels, sectors of the economy, economic regions, etc.

The budget process is based on certain principles, the observance of which makes it possible to initially draw up, approve and execute the budget correctly so that state funds are used economically and with maximum benefit for the development of society. Currently, the following general principles are provided for in the budgetary legislation of the Russian Federation for the entire budgetary system:

Unity of the budget system;

The principle of delimitation of budget revenues and expenditures;

The principle of independence;

balance;

publicity;

credibility;

Targeting and targeted nature of budgetary funds.

All these principles are to some extent inherent in the budget process. However, some of them have their own interpretation in the budget process and, in addition, the budget process also has its own principles.

1. The principle of the sequence of entry into the budget process of the executive and representative authorities. The stages of the budget process are divided approximately equally between the executive authorities (they draw up a draft budget and execute the budget) and representative authorities (and they consider and approve the draft budget and after the budget is executed, they consider and approve the report on budget execution - this is the sequence).

2. The principle of the annual budget - the budget must be approved before the start of the planned budget year. In addition, the annuality makes it possible to more accurately identify market development trends, to take into account the ongoing changes in the growth rates of production, gross domestic product, national income, the ruble exchange rate, etc. more fully.

3. The principle of publicity and publicity - is of particular importance, because. the budget process, the procedure is absolutely public and transparent, the budget is discussed openly in representative bodies, covered in the media, there is a need to publish the law "On the budget" of one level or another, as well as the law "On budget execution" of one level or another. The deviation of the budget should also be public. If a decision is made to reject the draft budget or not approve reports on budget execution, the necessary information about the reasons for making such a decision must be published in the media.

4. The principle of specialization of budget indicators - it is based on budget classification, on a document that groups all budget revenues and expenditures on certain grounds. The composition of the budget classification of the Russian Federation includes:

Classification of budget revenues of the Russian Federation;

Functional classification of RF budget expenditures;

Economic classification of budget expenditures of the Russian Federation;

Classification of sources of internal financing of budget deficits of the Russian Federation;

Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation;

Classification of types of state internal debts of the Russian Federation and constituent entities of the Russian Federation , species, municipal debt;

Classification of types of state external debts of the Russian Federation and subjects of the Russian Federation, as well as state external assets of the Russian Federation;

Departmental classification of expenses of the Russian Federation.

The principle of specialization of budget indicators is carried out at all stages of the budget process. Budget classification is a special legal act that underlies all budgetary activities of financial authorities. It should be borne in mind that the budget classification is important not only for the procedural norms of budgetary law, but also underlies the substantive norms of budgetary law.

2. Powers of participants in the budget process.

Budgetary powers are the rights and obligations of public authorities and local governments in relation to the adoption of legal acts in the field of budgetary relations, as well as the implementation of the budgetary process at all its stages. The tasks and functions of bodies with budgetary powers are determined by the relevant regulatory legal acts of state authorities of the Russian Federation, constituent entities of the Russian Federation and local governments. These include financial authorities, monetary authorities, bodies of state and municipal financial control. Along with them, the legislative (representative) and executive authorities also have budgetary powers, the rights of which are enshrined in Art. 153 and 154 of the Budget Code of the Russian Federation, as well as the President of the Russian Federation, who annually initiates the budget process by sending the Budget Message to the Federal Assembly of the Russian Federation and completes it by signing the Federal Law on the federal budget for the next financial year.

At different levels of management, financial authorities are represented by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation (ministries of finance of the republics that are part of the Russian Federation, regions and other constituent entities, or financial departments or departments of executive authorities of the constituent entities of the Russian Federation), as well as financial authorities of municipalities (financial departments or departments of executive bodies of local self-government of cities, regions). Rural and settlement administrations do not have financial bodies in their structure. The financial bodies of the constituent entities of the Russian Federation and local self-government bodies are independent and are not included in the system of the Ministry of Finance of the Russian Federation. The structure of federal financial bodies also includes the Federal Treasury and its territorial bodies in the constituent entities of the Russian Federation and municipalities that organize the execution of the federal budget. At the regional and local levels, the Budget Code of the Russian Federation in Article 151 provides for the creation of territorial treasuries that ensure the execution of territorial budgets.

The Bank of Russia acts as the monetary regulatory body, which determines the norms of required reserves, discount rates on loans, sets economic standards for banks (for example, bank capital adequacy standards, liquidity, the ratio of attracted and placed funds, etc.), conducts operations with securities .

Bodies of state and municipal financial control are created by both representative and executive bodies of power and local self-government.

Authorities of one level may, in accordance with the Code, delegate their individual powers to authorities of another level, but with the mandatory transfer of appropriations for their implementation.

Participants in the budget process are:

· President of Russian Federation;

Legislative (representative) authorities;

executive authorities (highest officials of the constituent entities of the Russian Federation, heads of local self-government, financial authorities, bodies collecting budget revenues, other authorized bodies);

· bodies of monetary and credit regulation;

bodies of state and municipal financial control;

State off-budget funds;

· the main managers and managers of budgetary funds;

other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation, subjects of the Russian Federation;

· budgetary institutions, state and municipal unitary enterprises, other recipients of budget funds, as well as credit organizations that carry out operations with budget funds.

The composition of the participants in the budget process is wider than the composition of bodies with budgetary powers. In addition to bodies with budgetary powers, these include: the President of the Russian Federation, legislative (representative) and executive authorities, management bodies of state extra-budgetary funds, main managers and managers of budgetary funds, budgetary institutions, state and municipal unitary enterprises as budget recipients, as well as credit organizations that carry out separate operations with budget funds. However, it should be emphasized once again that, in accordance with Art. 153 and 154 of the RF BC, legislative and executive authorities have budgetary powers, although they are not included in the bodies with budgetary powers in accordance with Art. 151.

The composition of the participants in the budget process, based on the broad interpretation of the budget system of the Russian Federation, includes the management bodies of the relevant state non-budgetary funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal and territorial funds of compulsory medical insurance of the Russian Federation). They draft the budgets of the respective funds, submit them for approval to the Federal Assembly of the Russian Federation and the legislative authorities of the constituent entities of the Russian Federation (for territorial off-budget funds), draw up reports on the execution of the budgets of the funds, followed by approval by the Federal Assembly of the Russian Federation in the form of a federal law.

3. Stages of the budget process.

3.1 Drawing up a draft budget.

The stages of the budget period have a strict sequence, are carried out sequentially and this order is not subject to change. The needs of the state, subjects, municipalities in terms of funding may change, but this does not apply to the stages. The budget is developed from the bottom up and approved from the top down. At each stage of the budget process, those issues are resolved that cannot be resolved either at another time or at another stage.

The budget process consists of 5 stages. In the science of financial law, another point of view is expressed, according to which the process includes four stages of the passage of budgets in their cyclical development.

The first stage of the budget process is drafting budgets. The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balance sheets, on the basis of which the executive authorities develop draft budgets. Draft budgets are drawn up taking into account the need to achieve minimum state social standards based on the norms of financial costs for the provision of state or municipal services and other established standards.

The President of the Russian Federation, no later than March of the year preceding the next financial year, sends the Federal Assembly a Budget Message, in which he determines the budget policy for the next financial year.

The budget message of the President of the Russian Federation for 2004 consisted of the following sections:

1. Main results of the budget policy in 2002 and early 2003.

2. Main problems to be solved.

3. The main objectives of the budget policy for 2004 and the medium term.

4. Main directions of tax policy.

5. Main directions of increasing the efficiency of budget expenditures.

6. Improving interbudgetary relations.

The main task for 2004 was "improving the well-being of the population and ensuring sustainable growth of the country's economy based on the stable functioning and development of the budget system. In this regard, budget policy should help improve the quality and availability of public services, create a favorable business climate, increase the competitiveness of the domestic economy , poverty reduction, ensuring social stability based on the simultaneous growth of incomes of workers in both the public and private sectors of the economy.At the same time, budget policy should be oriented to the future, based on a clear understanding of the possibilities of the federal budget and priorities in spending, and ensure the predictability of the conditions for the formation of budgets all levels.The federal budget for 2004 should not become a hostage to election ambitions, industry lobbying and obviously unfulfillable promises." (Appendices 1,2,3,4)

Then the Government of the Russian Federation and the relevant executive authorities of the constituent entities of the Russian Federation and local governments are involved in the preparation of the budget.

Budgeting is based on: The budget message of the President of the Russian Federation; forecast of socio-economic development of the relevant territory for the next financial year; main directions of budgetary and tax policy for the next financial year; forecast of the consolidated financial balance for the relevant territory; plan for the development of the state or municipal sector of the economy of the relevant territory for the next financial year (clause 3, article 172 of the RF BC). The procedure and terms for drawing up the draft federal budget, as well as the procedure for working on documents and materials that are mandatory for submission simultaneously with the draft federal budget, are determined by the Government of the Russian Federation (part 3, clause 1, article 184 of the RF BC).

All practical work on the drafting of the federal budget is carried out by the Ministry of Finance of the Russian Federation.

10 months before the start of the financial year, the Government of the Russian Federation organizes work on budgeting: bringing to the representative and executive bodies of the constituent entities of the Federation an instruction letter on the specifics of drawing up calculations for draft budgets for the next financial year, including on centrally established social and financial norms and standards and their changes.

The executive authorities of all levels, based on the need to approve budgets before the beginning of the financial year, bring to the representative and executive bodies of the lower level the relevant instructions on the development of draft budgets.

In the event of an imbalance in income and the minimum necessary expenditures of the budgets of the constituent entities of the Federation and the budgets of local governments, their executive authorities submit to higher executive authorities the necessary calculations to justify the need to allocate deductions from regulatory revenues, funds from the territory support fund, subsidies, subventions to be transferred from higher budgets to lower budgets, as well as data on changes in the composition of entities subject to budget financing.

Uncoordinated issues on budget projections for the coming year and for the medium term are subject to consideration by an interdepartmental government commission headed by the Minister of Finance.

The development and approval of the federal budget for the next financial year is completed no later than July 15 of the year preceding the next financial year (BC RF Art. 184, Part 2, Clause 8).

For a more complete account of all financial resources, the executive authorities of each territory have the right to draw up a territorial consolidated financial balance of income and expenses of the subjects of the Federation and local self-government.

Enterprises, institutions and organizations of all forms of ownership located in the respective territories, including tax services and statistical bodies, are obliged to provide the executive authorities with all the information necessary to compile these balances free of charge.

After the submission by the lower subjects of the Federation of proposals to the higher executive bodies, calculations on the distribution of income and expenditures of budgets of different levels, the Government of the Russian Federation, no later than four and a half months before the start of the financial year, brings to all representative and executive bodies of the subjects of the Russian Federation the following data: ) deductions from regulatory revenues, taking into account the contingents of these revenues received in the given territory; data on grants, subventions and transfers accrued to be provided from higher budgets to lower budgets, and their purpose; a list of fully fixed and fixed shares (as a percentage) of revenues for the budgets of all national-state and administrative-territorial entities.

In case of disagreement on the draft budget, in the process of its preparation and compilation, the executive authorities may submit their proposals to the higher authorities on changing and clarifying the indicators projected by the higher authority.

Consideration of these proposals is initially carried out in the relevant higher executive authority. In case of rejection of the proposal in whole or in part, this higher executive body is obliged, together with the lower interested body, to draw up a protocol on existing disagreements within the time limits established by the relevant higher representative body of power.

To consider the disagreements that arise, the representative bodies of power on an equal footing form a conciliation commission. The results of the work of the conciliation commission must be brought to the attention of the relevant lower and higher representative bodies of power in a timely manner. The final decision is made by the relevant higher body of representative power.

3.2 Consideration of the draft budget.

The second stage begins from the moment the draft law on the budget is submitted for consideration by the representative body of power. The draft law on the budget at the federal level is introduced by the President, at the subject level - by the head of the executive branch, at the local level - by the head of the municipality.

The Government of the Russian Federation, the governments of the constituent entities of the Russian Federation and local governments (municipalities) submit an updated draft budget for consideration to the appropriate representative body. For all financial matters, and in particular for working with the budget, representative authorities of various levels form special committees and commissions. Thus, the State Duma Committee on Budget, Taxes, Banking and Finance was established in the State Duma of the Federal Assembly, and the Committee of the Federation Council on Budget, Financial, Currency and Credit Regulation was created in the Federation Council. These committees correspond with budget proposals of other committees and commissions of the chambers of the Federation Council and the State Duma and contact each other on budget issues. The committees and commissions of the Federal Assembly must review the submitted draft budget item by item and issue a consolidated opinion on it.

The draft federal law on the federal budget for the next financial year, together with those specified in Art. 192 of the RF BC documents are submitted to the State Duma of the Russian Federation no later than August 26 of the current year. Article 192 of the Budget Code contains a list of documents and materials submitted to the State Duma. These include: preliminary results of the socio-economic development of the Russian Federation, forecast of the socio-economic development of the Russian Federation for the next year; the main directions of the budget and. tax policy for the next financial year; development plan for the state and municipal sector of the economy; forecast of the consolidated financial balance on the territory of the Russian Federation (for the next financial year); basic principles and characteristics of the relationship between the federal budget and the budgets of the subjects of the Russian Federation; forecast of the consolidated budget of the Russian Federation for the next year; federal targeted programs for the development of regions, provided for financing from the federal budget; draft targeted investment program for the next financial year; draft program for the privatization of state and municipal enterprises; calculations according to the items of classification of incomes and expenditures of the federal budget, etc.

At the same time, the Government of the Russian Federation submits draft federal laws to the State Duma. Before August 1 of the current year, a draft federal law on the rates of insurance contributions to state non-budgetary funds for the next financial year is submitted for consideration.

Simultaneously with the draft federal law on the federal budget, a protocol of disagreements between the State Duma, the Federation Council, bodies of the federal judicial system, the Constitutional Court of the Russian Federation, the Accounts Chamber and the Government of the Russian Federation regarding the expenses of these bodies that are not agreed with the Government of the Russian Federation is submitted.

Not later than October 1 of the current year, the Government of the Russian Federation submits to the State Duma: an assessment of the expected execution of the federal budget for the current financial year and the consolidated budget of the Russian Federation for the reporting financial year; draft programs for providing guarantees of the Government of the Russian Federation for the next financial year and a report on the provision of guarantees of the Government of the Russian Federation for the past period of the current financial year; a draft program for the provision of federal budget funds for the next financial year on a reimbursable basis for each type of expenditure and a report on the provision of federal budget funds on a reimbursable basis for the reporting financial year and the past period of the current financial year; proposals for expenses for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies, indicating their staff strength at the beginning and end of the next financial year.

Until October 1, the Bank of Russia presents a draft of the main directions of the unified state monetary policy for the next financial year.

The preliminary specified draft is sent to the President of the Russian Federation and to the Government of the Russian Federation.

The State Duma considers the draft budget in four readings.

First reading: The State Duma discusses the concept and forecast of the socio-economic development of the Russian Federation, the main directions of the budget and tax policy, the main principles and calculations on the relationship of the federal budget with the budgets of the constituent entities of the Russian Federation, the draft program of external borrowing of the Russian Federation in terms of sources of external financing to cover the federal budget deficit, as well as main characteristics of the budget. The State Duma hears the report of the Government of the Russian Federation, the Budget Committee and the relevant committee responsible for considering the draft budget, the report of the Chairman of the Accounts Chamber and decides to accept or reject the project. If the draft is rejected, the State Duma may submit the draft to a conciliation commission (consisting of representatives of the State Duma, the Federation Council and the Government of the Russian Federation), return the draft to the Government for revision, or raise the issue of confidence in the Government of the Russian Federation (in the event of the resignation of the Government of the Russian Federation due to the rejection of the draft law on the federal budget, the newly formed Government of the Russian Federation submits a new version of the draft law on the federal budget for the next financial year no later than 30 days after its formation). When the draft is submitted to the conciliation commission, it develops an agreed version of the main characteristics of the budget, after which the draft is again submitted for consideration in the first reading to the State Duma. Based on the results of consideration of the draft law in the first reading, a resolution of the State Duma on the adoption of the draft law on the federal budget in the first reading is adopted.

On the second reading: The State Duma approves federal budget expenditures by sections of the functional classification within the limits of the total amount of federal budget expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation. The State Duma considers the budget law in the second reading within 15 days from the date of its adoption in the first reading. If the draft federal law on the federal budget for the next financial year is rejected in the second reading, it submits the said bill to the conciliation commission.

Third reading: The State Duma considers federal budget expenditures by subsections of the functional classification, distribution of funds from the Fund for Federal Support of the Subjects of the Russian Federation among the constituent entities of the Russian Federation, expenditures under federal target programs, the Federal Targeted Investment Program within the limits of expenditures approved in the second reading; the list of protected items of the federal budget, the Program of State External Borrowings of the Russian Federation, programs for providing guarantees of the Government of the Russian Federation, programs for providing federal budget funds on a repayable basis for each type of expenditure, the program of state external borrowings of the Russian Federation.

The subjects of the right of legislative initiative send their amendments on the third reading to the Budget Committee. The State Duma considers the draft budget in the third reading within 25 days from the date of adoption of the said bill in the second reading.

When considering the draft federal law on the federal budget in the fourth reading the project is voted on as a whole; amendments to the draft, possible in the second and third readings, in the fourth reading are not allowed. The draft law on the federal budget is considered within 15 days from the date of its adoption in the third reading. The law on the federal budget for the next year adopted by the State Duma is submitted to the Federation Council for consideration within 5 days after its adoption. The federal law on the federal budget for the next financial year is subject to mandatory consideration by the Federation Council in the manner prescribed by the Constitution of the Russian Federation. It should be noted that after voting in the fourth reading, the draft budget law becomes law. The Federation Council considers the federal law on the federal budget for the next financial year within 14 days from the date of its submission by the State Duma, while the law is voted for its approval as a whole (Article 208 of the RF BC).

The law approved by the Federation Council is sent to the President of the Russian Federation within five days for its signing and promulgation. If a federal law is rejected by the Federation Council, it is sent to a conciliation commission. The conciliation commission submits the law on the federal budget for reconsideration by the State Duma within 10 days. The State Duma is reconsidering the budget law in one reading.

If the State Duma does not agree with the decision of the Federation Council, the law on the federal budget is considered adopted if at least two-thirds of the total number of deputies of the State Duma voted for it during the repeated voting (Article 207 of the RF BC).

Secret articles of the federal budget are considered at a closed session of the chambers of the Federal Assembly. The procedure for spending the funds of special secret programs is established by the President of the Russian Federation.

In the event that the President of the Russian Federation rejects the law on the federal budget for the next financial year, this law is submitted to the conciliation commission. The conciliation commission must include a representative of the President of the Russian Federation.

If the State Duma fails to adopt the law on the federal budget before December 1 of the current year or if it does not enter into force before January 1 for other reasons, the State Duma may adopt a federal law on financing expenditures from the federal budget in the first quarter of the next financial year.

In the event of a change in funding in comparison with the approved federal budget by more than 10%, the executive authority submits a draft federal law on amendments and additions to the federal law on the federal budget, which is again considered in the State Duma in three readings, within 15 days.

If the draft law on amendments and additions is not adopted within the specified period, the Government of the Russian Federation has the right to a proportional reduction in budget expenditures, unless otherwise provided in the budget law (Article 213 of the RF BC).

On the territory of each subject of the Russian Federation, the procedure and conditions for the formation, consideration and approval of the budget are established by the relevant representative authorities that adopt laws on the budget process in this territory. Each law must comply with the general principles of the budget process and the rules for drawing up, reviewing and approving the federal budget.

3.4 Budget execution.

The execution of budgets begins after their approval in the prescribed manner (for the federal budget - signing by the President of the Russian Federation).

In practice, the budget is executed by special subjects-participants of budget legal relations:

The main manager of budgetary funds;

Managers of budgetary funds;

recipients of public funds.

The main manager of the federal budget funds - body of state power of the Russian Federation, which has the right to distribute federal budget funds to subordinate administrators and recipients of budgetary funds, determined by the departmental classification of federal budget expenditures.

Chief manager of the budget funds of the constituent entity of the Russian Federation, funds of the local budget - the state authority of the constituent entity of the Russian Federation. local government, budgetary institution. having the right to distribute budget funds to subordinate managers and recipients of budget funds of a subject of the Russian Federation, local budget funds (Article 158 of the RF BC).

Manager of budgetary funds - public authority or local self-government body having the right to distribute budgetary funds among subordinate recipients of budgetary funds.

Recipient of budgetary funds - a budgetary institution or other organization entitled to receive budgetary funds in accordance with the budget schedule for the corresponding year (Article 162 of the RF BC).

To execute the budget means to ensure the full and timely receipt of all budgeted revenues and to provide funding for all budgeted expenditures.

The Russian Federation establishes treasury execution of budgets, which is enshrined in the Budget Code, Article 215, where it is written: “The treasury execution of budgets is established in the Russian Federation. The executive authorities are entrusted with organizing the execution and execution of budgets, managing budget accounts and budget funds. These bodies are cashiers of all managers and recipients of budget funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions.” The state fund of funds is almost completely controlled by the state.

A special role is assigned to the Federal Treasury of the Ministry of Finance of the Russian Federation - it is this body that ensures compliance with the principle of unity of cash- enrollment of all incoming revenues and receipts from sources of financing the budget deficit to a single budget account and the implementation of all envisaged expenses from a single budget account. Implementation of budgetary operations through the accounts of the Treasury will ensure full accounting and control of each stage of budget execution. For the execution of the federal budget, it is envisaged to open personal accounts in the Treasury for each chief administrator, administrator and recipient of budget funds. The Federal Treasury must register all budget transactions in the General Ledger of the Treasury and maintain a consolidated register of budget recipients.

Execution of budgets of all levels is carried out on the basis of budget list- a document on the quarterly distribution of budget revenues and expenditures and receipts from sources of financing the budget deficit, establishing the distribution of budgetary appropriations among recipients of budgetary funds and compiled in accordance with the budget classification of the Russian Federation.

Execution of the income budget provides for:

transfer and crediting of income to a single account of the budget;

distribution of regulatory revenues in accordance with the budget;

return of overpaid amounts of income to the budget;

Accounting for budget revenues and reporting on budget revenues.

Expenditure budgets are executed within the limits of the actual availability of budgetary funds in the unified budget account in compliance with the authorization and financing procedures. The main stages of authorization: drawing up and approving a budget schedule (within 15 days from the date of budget approval), approving and communicating notifications of budget appropriations to administrators and budget recipients, approving income and expenditure estimates for budget managers and budgetary institutions, approving and communicating notifications of limits budgetary obligations to managers and budget recipients, acceptance of monetary obligations by budget recipients, confirmation and reconciliation of the fulfillment of monetary obligations. The financing procedure consists in spending budgetary funds.

The budget list is a mandatory document for the practical implementation of the Federation budget for the subjects of the Federation and for local governments (municipal bodies).

All changes in the budget associated with its execution must be reflected through the budget list.

The work on the execution of the budget is being completed, and this applies to budgets of all levels, on December 31. Limits on budget commitments expire on 31 December. Acceptance of budgetary obligations after December 25 is not allowed. The confirmation of budget commitments is due to be completed by the Federal Treasury on 28 December. Until December 31, inclusive, the Federal Treasury is obliged to pay the accepted and confirmed budget obligations. Accounts used for the execution of the federal budget are subject to closure at 24:00 on December 31.

After the completion of the operation on the accepted budgetary obligations of the year ended, the balance of funds on the unified account of the federal budget is subject to accounting in the income of the federal budget of the coming financial year as a balance of funds (Article 264 of the RF BC).

The most important task of budget execution is to ensure the full and timely receipt of taxes and other revenues in general and for each source, as well as financing activities in the amounts and terms approved by the budget.

3.6 Preparation and approval of the performance report.

Consideration and approval of the report on the execution of budgets is one of the forms of financial control exercised by the legislative (representative) authorities (subsequent control). This issue is covered in Art. 271, 272 and 273, as well as chapter 27 of the RF BC.

To control the execution of the budget, the Federal Assembly of the Russian Federation forms a special body - Accounts Chamber(this body also participates in preliminary control - when considering and approving the draft federal budget).

The budget execution report is prepared by the body executing the budget on the basis of the reports of the main administrators, administrators and recipients of budgetary funds. The Ministry of Finance of the Russian Federation is responsible for compiling the report on the execution of the federal budget.

The report on the execution of the federal budget is submitted to the State Duma and the Accounts Chamber by the Government of the Russian Federation in the form of a federal law no later than June 1, together with reports on the execution of off-budget funds and the following documents and materials:

· a report on spending the reserve funds of the Government and the President of the Russian Federation;

· reports of the Ministry of Finance of the Russian Federation and other authorized bodies on the provision and repayment of budget loans and credits and on the state guarantees provided;

· a report on internal and external borrowings of the Russian Federation by their types;

· a report on income received from the use of state property;

· consolidated reports on the fulfillment of planned targets for the provision of state (municipal) services;

· annual reporting estimates of income and expenditure of budgetary institutions for the main managers of budgetary funds;

· a register of federal state property and a report on the state of external and internal debt of the Russian Federation on the first and last day of the reporting financial year;

· the report of the Federal Treasury on cases reviewed and penalties imposed for violations of budget legislation.

During the audit of the budget, a discrepancy between the execution of the budget and the adopted law (decision) may be revealed, then the relevant representative body has the right to decide to reject the report on the execution of the budget and apply to the Prosecutor's Office of the Russian Federation to verify the circumstances of the violation of budget legislation and bring the guilty officials to justice (Art. .273 BK RF).

The Accounts Chamber gives an opinion on the report of the Government on the execution of the federal budget, which includes conclusions on each section and subsection of the functional classification of expenditures of the budgets of the Russian Federation, on each main manager of budget expenditures, indicating the heads of state authorities or officials who committed violations of the implementation of the functional classification (Article 278 BK RF).

The State Duma considers the report on the execution of the federal budget within 1.5 months after receiving the conclusion of the Accounts Chamber of the Russian Federation (Article 279 of the RF BC), while reports are heard from the head of the Federal Treasury, the Minister of Finance, the Prosecutor General of the Russian Federation, and the chairmen of the Constitutional , the Supreme Arbitration Court, the Supreme Court, which can come up with an analysis of cases related to budget disputes and violations of budget legislation during the year.

As a result, a decision can be made either to approve the report on the execution of the federal budget, or to reject it.

In case of rejection of the report on the execution of the budget, officials who provided false or incomplete information on the execution of the budget are held liable.

The decision on the budget execution report must be published in the mass media.

4. Budget process in Togliatti.

The budget structure of the Russian Federation is determined by the Budget Code of the Russian Federation. The budget system is based on economic relations and legal norms, the totality of the federal budget, republican, territorial, regional, other budgets of the constituent entities of the Russian Federation and local budgets. It consists of budgets of three levels: the federal budget and the budgets of state off-budget funds; budgets of subjects of the Russian Federation and budgets of territorial state off-budget funds; local budgets. The budget of the municipality (local budget) is a form of formation and spending of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government, as well as to exercise certain state powers transferred to local governments in accordance with applicable law.

The principle of the unity of the budget system of the Russian Federation means the unity of the principles of the budget process in the Russian Federation. The local budget process goes through the same stages. Consider the budget process in the city of Togliatti.

The budget process in the city is carried out in accordance with the Constitution of the Russian Federation, the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, the Federal Laws "On the General Principles of Organization of Local Self-Government in the Russian Federation", "On the Financial Basis of Local Self-Government in the Russian Federation", the Budget Classification of the Russian Federation, the laws of the Samara region, the Charter of the city of Togliatti, the "Regulations on the budget structure and the budgetary process in the city of Togliatti" (dated October 31, 02) and other legislative acts of the Russian Federation and legal acts of the City Duma, as well as resolutions, orders and decrees mayor.

The budget process is the activity of local governments and participants in the budget process, regulated by law, in drawing up and considering a draft city budget, approving and executing the budget, as well as monitoring its implementation.

Stages of the budget process in Togliatti: drafting the city budget; consideration and approval of the city budget; budget execution; approval of the report on the execution of the city budget; organization and implementation of municipal financial control .

The system of bodies with budgetary powers to draw up, review and approve the city budget, execute the budget, monitor its execution and approve the report on budget execution includes:

City Duma and its supervisory body;

City Hall and its financial body;

Other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation, Samara Region.

The participants in the budget process are also budget managers, budget institutions, municipal unitary enterprises, other recipients of budget funds, as well as credit organizations that carry out individual operations with city budget funds.

The powers of the participants in the budget process are as follows:

City Duma - considers and approves the city budget; reviews and amends the budget resolution; carries out subsequent control over the execution of the budget, forms and determines the legal status of the bodies exercising external control over the execution of the budget; considers and approves reports on budget execution; exercises other powers in accordance with the Budget Code, other legal acts of the budgetary legislation of the Russian Federation, the Samara Region.

City Hall - considers the draft budget of the city for the next financial year; submits it for consideration and approval by the City Duma along with the necessary documents and materials; approves the consolidated budget list; supervises and supervises the work of budget funds administrators, which the mayor's office has instructed to perform certain functions of administrators; has the right, on the basis of a reasoned proposal of a budgetary institution, to amend the approved estimate of income and expenses of a budgetary institution in terms of the distribution of funds between its articles in accordance with the Budget Code; submits to the City Duma for approval a report on the execution of the budget; exercises other powers determined by the Budget Code, other legal acts of the budgetary legislation of the Russian Federation, the Samara Region.

Financial authority (Department of Finance of the City Hall) - draws up a draft budget; submits the draft budget for consideration by the mayor's office along with the necessary documents and materials; draws up a consolidated budget list; executes the budget, including the collection of budget revenues; manages municipal debt; exercise control over the execution of the budget; has the right, on the basis of a reasoned proposal of a budgetary institution, to make changes to the approved estimate of income and expenses of a budgetary institution in terms of the distribution of funds between its articles in accordance with the Budget Code; submits a report on the execution of the budget to the mayor's office; exercises other powers determined by the Budget Code, etc.

The supervisory body of the City Duma - exercises financial control over the execution of the city budget and conducts an external audit of the budget. The forms and procedure for exercising financial control are established by the Regulations approved by the City Duma.

Structural subdivisions of the mayor's office, which are entrusted with performing certain functions of administrators, determine tasks for the provision of municipal services for subordinate budgetary institutions and recipients of budgetary funds, taking into account the approved standards of financial costs; approve estimates of income and expenses of subordinate budgetary institutions; approve the budget list, distribute the limits of budget obligations among subordinate budgetary institutions and recipients of budgetary funds; exercise control over the recipients of budgetary funds in terms of ensuring the targeted use of budgetary funds, their timely return, reporting, fulfilling tasks for the provision of municipal services; exercise control over the use of budgetary funds by budgetary institutions and other recipients of budgetary funds, municipal unitary enterprises to which municipal property has been transferred on the right of economic management or operational management; prepare and submit to the financial authority a summary report on the use of allocated funds, a summary estimate of income and expenses, as well as a report on the implementation of the assignment for the provision of municipal services.

The manager of budgetary funds is responsible for the correct use of budgetary funds in accordance with the Budget Code of the Russian Federation and federal laws.

The preparation of a draft budget is preceded by: - development of a forecast for the socio-economic development of the city, including a breakdown of the consolidated financial balance of income and expenses of the city and business entities in the city; - development of the main directions of the budgetary and tax policy of the city for the next financial year.

The preparation of the draft budget is based on the Budget Code of the Russian Federation, on the resolutions of the City Duma, decisions of the commissions of the City Duma, orders of voters and other regulations. Drawing up a draft budget is the exclusive prerogative of the city administration.

The decision to start work on drafting the budget is made by the mayor of the city by signing the relevant administrative document regulating the timing and procedure for developing the draft budget for the next financial year, in accordance with the regulations that determine the features of the budget system of the Russian Federation in the planned budget year. The decision to start work on drafting the budget should be made no later than August 1 of the current year. City Hall - considers the draft budget of the city for the next financial year and submits it for approval.

The City Hall until November 3 of the current year submits to the City Duma the necessary documents, the list of which is contained in Article 14 of the Regulations on the budget structure and budget process in Togliatti.

The budget for the next financial year is adopted in two readings. Adoption of the budget in the second reading means: - approval of budget expenditures by sections and subsections, target items and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation; - approval of the distribution of budgetary appropriations by budgetary fund managers in accordance with the departmental classification of expenditures; - approval of the distribution of budget appropriations by economic classification items; - approval of expenditures for targeted programs financed from the city budget; - Adoption of the budget as a whole. The City Duma approves the budget for the coming year no later than December 30 of the current year.

The city establishes the treasury execution of the budget. The execution of the budget is carried out on the basis of the budget list, on the basis of the principle of unity of the cash desk.

Managers of budgetary funds submit consolidated operational, monthly, quarterly and annual reports on the execution of estimates of income and expenses to the financial authority in accordance with the Instruction on Accounting in Institutions and Organizations on the Budget.

In accordance with the established procedure, the financial body submits quarterly and annual reports on the execution of the budget to the mayor's office, the city Duma.

The annual report on budget execution is subject to approval by the City Duma.

The financial authority submits, in accordance with the established procedure, information on the execution of the city budget to the State Committee on Statistics.

The financial year ends on December 31st. Limits on budget commitments expire on 31 December. Acceptance of monetary obligations after December 25 is not allowed. Confirmation of monetary obligations must be completed by the financial authority on 28 December. Until December 31, inclusive, the financial body is obliged to pay the accepted and confirmed monetary obligations. Accounts used for the execution of the budget of the year to be completed are subject to closing at 24:00 on December 31.

Municipal financial control is one of the forms of budgetary resource management, considered as a set of measures carried out by the City Duma and the city mayor's office to verify the legality, expediency and effectiveness of actions in the formation, distribution and use of monetary funds under their jurisdiction, identifying reserves for increasing revenue receipts in budget and improving fiscal discipline. Control over the execution of the city budget is entrusted to the City Duma and the mayor's office. The report on the execution of the budget is prepared by the financial body on the basis of the reports of managers and recipients of budgetary funds and sent to the mayor's office. The mayor's office of the city, in the manner prescribed by the budgetary legislation, may appoint an internal audit of the specified report. The report on budget execution is submitted by the mayor of the city to the City Duma and the supervisory body of the City Duma no later than 40 days after the end of the reporting period. Reporting periods are 6 months and 9 months of budget execution. Documents and materials according to the forms of the approved budget are provided along with the report. Reports on budget execution for 6 and 9 months are considered by the City Duma and taken into consideration.
If during the audit of the budget a discrepancy between the execution of the budget and the approved budget resolution was revealed, if the regime of reduction and blocking of expenses was not introduced, the City Duma has the right to adopt a resolution to reject the report on budget execution. In this case, the City Duma has the right to apply to the Prosecutor's Office of the Russian Federation to verify the circumstances of the violation of budget legislation and bring the guilty officials to justice, or initiate a procedure for expressing no confidence in the city mayor's office and its officials, recalling elected officials, bringing other forms of responsibility to the executive bodies of the local self-government or their officials in accordance with the legislation of the Samara region and the Charter of the city of Togliatti.

Conclusion

The state budget, being the main financial plan of the state, the main means of accumulating financial resources, gives political power a real opportunity to exercise power, gives the state real economic and political power. On the one hand, the budget, being just a set of documents developed by one branch of government and approved by the other, performs a rather utilitarian function - it fixes the style of governing the country chosen by the state. The budget in relation to the economic policy pursued by the authorities is a derivative product, it completely depends on the chosen option for the development of society and does not play an independent role.

However, it is the budget, showing the size of the financial resources needed by the state and actually available reserves, that determines the tax climate of the country, it is the budget, fixing specific areas of spending funds, the percentage of spending by sectors and territories, that is a concrete expression of the economic policy of the state. Through the budget, the national income and the gross domestic product are redistributed. The budget acts as a tool for regulating and stimulating the economy, investment activity, increasing production efficiency, it is through the budget that social policy is carried out.

The budget legislation of the Russian Federation establishes the foundations of the budget process and regulates it. The concept of the budget process clearly reveals the tasks that are set for public authorities. An integral part of the budget process is budget regulation, which is a partial redistribution of financial resources between budgets of different levels. Of great importance in the regulation of the budget process is the budget classification.

The budget process is based on certain principles inherent only in the budget process, the observance of which makes it possible to correctly draw up, approve and execute the budget so that state funds are used economically and with maximum benefit for the development of society.

In the process of this activity, public relations are regulated by the norms of budgetary law and are budgetary legal relations. The subjects of these legal relations are state authorities, local governments and other entities. The budgetary powers of the legislative bodies include the consideration and approval of budgets and reports on their execution, the exercise of subsequent control over the execution of budgets, the formation and determination of the legal status of bodies exercising control over the execution of the budget of the corresponding level of the budget system, and other powers.

The budgetary powers of executive authorities, local self-government bodies are associated with: drafting the budget; submitting it with the necessary documents and materials for approval by the legislative body; with budget execution; management of state, municipal debt; departmental control over budget execution; submission of a report on budget execution and other powers.

The entire budget period is divided into stages of the budget process: the stage of drawing up, reviewing, approving the budget, the stage of budget execution and the stage of compiling and approving the report on budget execution, which periodically replace each other.

The drafting of the budget is preceded by the development of plans and forecasts for the development of territories and targeted programs. The decision to start work on drafting the federal budget is made by the President of the Russian Federation. The Government of the Russian Federation organizes phased work on drafting the budget.

Consideration of the draft budget by the representative authority of the relevant subject of budgetary law precedes the adoption of a decision on the authorization of budgetary expenditures, which is the legal basis for the allocation of budgetary appropriations. As the practice of recent years shows, the consideration of the draft federal budget by the representative body of Russia caused a large number of complications. Therefore, the legislator took the path of detailed regulation of the procedure (technology) and terms for consideration of the bill on the federal budget for each specific year.

The budget legislation provides for the possibility of approving the draft federal budget for the corresponding year after four readings. After the fourth reading, the draft federal budget is considered at the plenary session of the State Duma for voting as a whole. The adopted Federal Law "On the Federal Budget for the Corresponding Year" in accordance with Articles 105 and 107 of the Constitution of the Russian Federation is subject to mandatory consideration by the Federation Council and the President.

The execution of the budget coincides with the budget year and lasts 1 year. The execution is entrusted to the relevant executive authorities. The execution of the budget is to ensure the full and timely receipt of budgeted revenues and the financing of the corresponding expenditures. The operational execution of budgets is carried out according to the budget schedule, which is compiled by the relevant financial authority. The execution of the budget ends on December 31.

Consideration and approval of the report on the execution of the budget is carried out by a representative body of power. The report on the execution of the federal budget must be drawn up in accordance with the structure and budget classification that were used when approving the federal law on the federal budget for the reporting year. The Accounts Chamber of the Russian Federation checks the report on budget execution for the reporting financial year. The State Duma considers the report on the execution of the budget after receiving the conclusion of the Accounts Chamber and makes an appropriate decision.

In accordance with the budgetary legislation, local budgets are developed and approved in the form of regulatory legal acts of representative bodies of local self-government, or in the manner prescribed by the charters of municipalities. In the city of Togliatti, the budgetary process is regulated by the Charter of the city of Togliatti and the "Regulations on the budget structure and budgetary process" approved by the Togliatti City Duma. These legal acts clearly delineate the activities and powers of the participants in the budget process, as well as the stages of the budget process.

Assessing the budget for 2004, we can say that it is a budget for continued economic growth, increasing the competitiveness of the national economy, the standard of living of the population by reducing the tax burden and solving other social problems. Reality of fulfillment of the assigned tasks is the main advantage of the federal budget for 2004. Its successful implementation is the key to further sustainable development of the country's economy.

Appendix 1

Appendix 2

Annex 3

Appendix 4

Bibliography:

1. Budget Code of the Russian Federation. Adopted by the State Duma and approved by the Federation Council on July 17, 1998 (with amendments and additions).

2. Budget message of the President of the Russian Federation "On budget policy in 2004." to the Federal Assembly of the Russian Federation.

3. "Codes of the Russian Federation. Budget Code." Article by article scientific and practical commentary. Ed. A.T. Gavrilova./ M.-2001

5. "Regulations on the budget structure and budget process in the city of Tolyatti", approved by the Resolution of the Togliatti City Duma dated 10/31/02

6. Charter of the city of Togliatti.

7. Financial Law: Textbook / E.Yu. Gracheva, E.D. Sokolova / M. - 2000

8. Financial Law: Textbook / Ed. N.I. Khimicheva / M. - 2002

9. Financial Law: Textbook / O.N. Gorbunova, E.Yu. Gracheva and others / M.-2003

10. Federal Law No. 115-FZ of August 15, 1996 "On the Budget Classification of the Russian Federation".

The wording refers to the budgets of all levels included in the budget system of the Russian Federation.

The issue of preparing a report on budget execution is regulated by Articles 271, 272, 273 of the RF BC, which are classified under the section "State and municipal financial control".

Financial Law: Textbook / E.Yu. Gracheva, E.D. Sokolova / M. - 2000, p.101

BC RF Art.28

Federal Law of August 15, 1996 No. 115-FZ "On the budget classification of the Russian Federation"

"Codes of the Russian Federation. Budget Code." Article by article scientific and practical commentary. Ed. A.T. Gavrilova./ M.-2001, p.136.

Article 10 "Regulations on the budget structure and the budgetary process in the city of Tolyatti".

Article 12 "Regulations on the budget structure and the budget process in the city of Tolyatti"

Article 13 "Regulations on the budget structure and the budget process in the city of Tolyatti"

Article 17 "Regulations on the budgetary device and the budgetary process in Tolyatti"

The budget process is based on general legal principles, as well as on the principles of building a budget system, the first of which were enshrined in the Constitution of the Russian Federation, and the second - in Ch. 5 BC RF. Among the first are the principles of democracy, humanism, justice, etc. The list of principles on which the budget system of the Russian Federation is based is enshrined in Art. 28 BC RF. These include the following 11 principles:

- the unity of the budget system of the Russian Federation;

– differentiation of incomes and expenses between budgets of different levels;

- independence of budgets;

- completeness of the reflection of budget revenues and expenditures;

- balancing the budget;

- efficiency and economy of the use of budgetary funds;

- general (aggregate) coverage of budget expenditures;

- publicity;

– reliability of the budget;

- targeting and targeted nature of budget funds;

- equality of budgetary rights of the constituent entities of the Russian Federation, municipalities. In addition to these, one should mention special principles of the budget process:

- reality;

- yearly;

– specialization of budget indicators;

- the relationship between the formation and execution of the budget with forecasts, plans and programs of socio-economic development.

The RF BC provides for the annual preparation and approval of the budget. The fiscal (budget) year in the Russian Federation is 12 months (from January 1 to December 31). In addition, after a year, one month of grace is provided to complete operations on obligations assumed within the framework of the implementation of this budget. The specified grace month in conjunction with the financial year is usually called the accounting period. The principle of annual budgeting makes it possible to identify the immediate prospects for the development of the country in the conditions of market relations and therefore is of great economic importance.

Budget Process- this is the activity of the state and municipalities regulated by the norms of procedural budgetary law in the preparation, consideration and approval of the budget, its execution and conclusion, as well as in the preparation and approval of a report on its execution.

The budget process is divided into certain stages and lasts about three and a half years relative to the budget for the coming year. The period during which the budget stages are carried out is called the budget cycle.

a) financial authorities. The structure of federal financial bodies is determined by a decree of the President of the Russian Federation. The constituent entities of the Russian Federation, in order to implement the budget policy, create financial bodies and financial control bodies in accordance with the legislation of the constituent entity of the Russian Federation. In order to service the local budget and manage its funds, municipalities create municipal treasuries and (or) other financial bodies (positions) in accordance with the charter of the municipality and the legislation of the Russian Federation.

Federations;

b) monetary authorities. Such a body is the Central Bank of the Russian Federation, which, together with the Government of the Russian Federation, develops and submits for consideration by the State Duma the main directions of monetary policy, independently maintains budget accounts and performs the functions of a general agent for government securities of the Russian Federation;

in) bodies of state (municipal) financial control. These include the Accounts Chamber of the Russian Federation, control and financial federal executive bodies, control bodies of legislative (representative) state authorities of the constituent entities of the Russian Federation and representative bodies of local self-government.

The budget process in the Russian Federation is regulated by the Constitution of the Russian Federation, the RF Budget Code, the laws of the constituent entities of the Russian Federation, decisions of representative bodies, rules on the procedure for compiling and executing the budget, published by the Ministry of Finance of the Russian Federation on the basis of budget legislation.

The budget process is based on the principles inherent both in the budget system of the Russian Federation as a whole and only in the budget process.

The first group of principles is established by the RF BC: the unity of the RF budget system; differentiation of incomes and expenses between the levels of the budget system of the Russian Federation; independence of budgets; completeness of reflection of incomes and expenses of budgets; budget balance; efficiency and economy of the use of budgetary funds; general (aggregate) coverage of budget expenditures; publicity; the credibility of the budget; targeting and targeted nature of budgetary funds (Chapter 5).

Another group consists of principles that are specific to the budget process:

the principle of delimitation of budgetary competence between representative and executive authorities. The constitutional and budgetary legislation establishes the following distribution of competence by stages of the budget process between the branches of government: the preparation and execution of the budget is assigned to the powers of the executive authorities, and consideration, approval and control over the execution of the budget, to the powers of the representative authorities. Each public authority or local self-government body exercises budgetary powers in relation to its budget level;

the principle of specialization of budget indicators, which is implemented through the budget classification;

the principle of annual budget means the obligatory adoption of the budget for each calendar year before the beginning of the planned year;

the principle of publicity in the budget process involves a broad discussion of the draft budget by a representative body of the appropriate level, bringing it to the attention of the population, and publication of the approved budget.

The budget process in the Russian Federation consists of four stages: drawing up a draft budget; consideration and approval of the budget; budget execution; preparation and approval of the budget execution report.

Stage of the budget process - this is a set of actions of public authorities or local governments to implement the budget process, characterized by internal unity and the implementation of certain actions in accordance with the budgetary competence of each body.

1. Drafting a budget carried out by the executive authorities. Before drawing up, there is a development of plans-forecasts for the development of territories and targeted programs, on the basis of which a consolidated financial balance of the state is created for the territory of Russia. Direct work on the drafting of the relevant budgets is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation or municipalities.

The Budget Code of the Russian Federation establishes a list of information necessary for drafting budgets and gives financial authorities the right to receive the necessary information from financial authorities of another level of the budget system of the Russian Federation, as well as from state bodies, local governments and legal entities (Article 172).

Based on the principle of approving the budget before the beginning of the financial year, the executive authorities of all levels communicate to the representative and executive bodies of another level the necessary instructions on the development of draft budgets.

After the said bodies submit to the executive authorities their proposals for calculations regarding the redistribution of incomes and expenditures of budgets of different levels, the Government of the Russian Federation, no later than four and a half months before the start of the financial year, brings the following data to all representative and executive bodies of the constituent entities of the Russian Federation:

projected standards (percentages) of deductions from regulatory revenues, taking into account the contingents of these revenues received in a given territory;

data on grants, subventions and transfers accrued to be provided from the budgets of one level to the budgets of another level, and their purpose;

a list of fixed in full and fixed shares (as a percentage) of revenues for the budgets of all subjects of the Russian Federation.

In the process of preparing and drawing up a draft budget, disagreements may arise between executive authorities of different levels. In order to overcome such conflicts, the executive authorities of one level may submit their proposals to the executive authorities of another level on changing and clarifying the indicators designed by the latter.

2. Consideration and approval of budgets takes place in the representative bodies - the Federal Assembly of the Russian Federation, the legislative (representative) bodies of the constituent entities of the Russian Federation and the elected bodies of municipalities. The draft budget is submitted to the named bodies by the relevant executive authority within the period specified by laws (decisions). Simultaneously with the draft budget, the documents and materials specified in Art. 181 BC RF.

Prior to the adoption of a law (decision) on the budget for the next financial year, the legislative (representative) body must consider and take an appropriate decision on draft laws on amendments to tax legislation.

If the law (decision) on the budget does not enter into force, a mechanism for temporary budget management is introduced from the beginning of the financial year. In the absence of the entry into force of the law (decision) on the budget before the beginning of the financial year, the expenditure of budgetary funds in order to continue financing investment objects, government contracts, and provide financial assistance to the budgets of other levels of the budget system of the Russian Federation is carried out in the amount of no more than one twelfth of the appropriations of the previous year, based on month.

Under the conditions of the interim administration of the law (decision) on the budget for the new financial year, the body executing the budget is prohibited from: exercising certain elements of budgetary competence; provide budget funds for investment purposes; provide budgetary funds on a returnable basis; provide subventions to non-state legal entities; carry out borrowings in the amount of more than one-fourth of the volume of borrowings of the previous financial year per quarter; to form reserve funds of executive authorities and to carry out expenses from these funds.

In addition to the above prohibitions, the legislation gives the body executing the relevant budget the right not to finance expenses that are not provided for by the draft law (decision) on the budget for the next financial year.

Detailed regulation of the stage of consideration and approval of the budget is carried out by federal legislation only for the federal budget. The procedure and conditions for submitting the draft regional and local budgets to the relevant representative body for consideration and approval of the draft budget are established by the representative body of power or the representative body of local self-government in the relevant financial and legal act on the budget process.

3. Budget execution means the full and timely receipt of all budgeted revenues and the provision of funding for All planned budget expenditures. The main task of the budget execution stage is to ensure the full and timely receipt of taxes and other obligatory payments, as well as the financing of activities within the limits of the amounts approved by the budget. In the process of budget execution, legislative (representative) and executive authorities of all levels, as well as local governments, adjust budget allocations due to exchange rate fluctuations and uneven budget revenues. At the stage of budget execution, control over the targeted use of budgetary funds allocated to the relevant enterprises, organizations, institutions is carried out.

This stage of the budget process includes the implementation of the revenue and expenditure parts of the budget. In the process of budget execution, executive authorities may make changes within the approved appropriations according to the items of the functional budget classification.

Direct work on the execution of the relevant budget is carried out by the Ministry of Finance of the Russian Federation, its divisions and bodies, the Ministry of the Russian Federation for Taxes and Duties, the State Customs Committee of the Russian Federation and its local bodies, financial departments of the executive authorities of the constituent entities of the Russian Federation or local governments. The organization of the execution of state budgets of all levels and extra-budgetary funds is entrusted to the system of treasury bodies. The Treasury carries out cash execution of the budget.

The execution of the budget is carried out separately income and expenses. By income the budget is executed by the Ministry of the Russian Federation for Taxes and Duties, the State Customs Committee of the Russian Federation, etc. By expenses the budget is executed by the participants of budgetary legal relations represented by the main manager of budgetary funds, managers of budgetary funds, and recipients of budgetary funds. The manager of budget funds is a public authority or a local government body that has the right to distribute budget funds among subordinate recipients of budget funds. The manager of budgetary funds draws up a budget list, distributes the limits of budgetary obligations among subordinate recipients, approves estimates of income and expenses of subordinate budgetary institutions and exercises control over the intended use of budgetary funds.

The main manager of the federal budget is a public authority of the Russian Federation that has the right to distribute federal budget funds among subordinate administrators and recipients of budgetary funds, determined by the departmental classification of federal budget expenditures.

The main manager of the budget funds of the constituent entity of the Russian Federation or the local budget is a public authority of a constituent entity of the Russian Federation, a local self-government body, a budgetary institution that has the right to distribute budget funds among subordinate managers and recipients of budget funds of a constituent entity of the Russian Federation, local budget funds, determined by the departmental classification of expenditures of the corresponding budget.

The chief administrator executes the relevant part of the budget, approves the estimates of income and expenses of subordinate budgetary institutions, draws up a budget list, distributes limits of budget obligations among subordinate administrators and recipients of budgetary funds, etc.

The chief manager and manager of budgetary funds, as executive authorities and officials of the chief manager and manager of budgetary funds, are responsible for the efficient and targeted use of budgetary funds allocated to them.

The execution of the budget of any level is carried out on the basis of the budget list, which necessarily reflects all changes related to the execution of the budget. On the basis of the law on the budget and the consolidated budget list, the body executing the budget has an obligation to spend the funds of the relevant budget within a certain period.

The budget obligation has a certain limit - the volume of budget obligations, determined and approved for the manager and recipient of budgetary funds by the body executing the budget, for a period not exceeding three months. The limit of budgetary obligations is approved by the body executing the budget, on the basis of distribution projects approved by the main manager of budgetary funds. The limits of budgetary obligations are brought to all managers and recipients of budgetary funds by the body executing the budget no later than five days before the start of the period of their validity. The limits of budgetary obligations are summarized in a consolidated register, which is submitted by the authorized executive body to the control body formed by the legislative (representative) body.

In certain cases, the Budget Code of the Russian Federation may change the limits of budgetary obligations. Changes are communicated by the authorized executive body, managers of budgetary funds to all managers and recipients of budgetary funds no later than five days before the start of the period of validity of the changed limits. The Budget Code of the Russian Federation is prohibited from changing the limits of budget obligations after the expiration of half of their validity period.

Work on the execution of budgets of all levels ends on December 31. Until the named date, inclusive, the treasury bodies are obliged to pay the accepted and confirmed budgetary obligations. From December 31, all limits on budget obligations cease to operate. All accounts used for the execution of budgets are subject to closure at 24:00 on December 31st. After December 25, the adoption of budget obligations is not allowed. The confirmation of budget commitments is due to be completed by the Treasury on 28 December.

After the completion of operations on the accepted budgetary obligations of the year ended, the balance of funds in the single budget account is subject to accounting in the income of this budget of the coming financial year as the balance of funds.

4. Drawing up and approval of the response on the execution of the budget represents the final stage of the budgeting process. The RF BC establishes operational, quarterly, semi-annual and annual reporting on budget execution. Direct work on collecting, collating, compiling and submitting reports on budget execution to the representative body, the relevant control body and the federal treasury is carried out by the authorized executive body on the basis of a unified methodology. The annual budget execution report is approved (or rejected) by the representative body. The adopted budget reports are published in the mass media during the next year in special statistical collections.

The state budget is one of the most important parts of the country's financial system. Through the budget, the financial resources of the state are mobilized and spent for purposes determined by the state represented by the relevant state authorities.

According to Article 6 of the Budget Code of the Russian Federation, the budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government.

The budget process is the activity of the state regulated by the norms of procedural budgetary law in the preparation, consideration and approval of the budget, its execution and conclusion, as well as the preparation, consideration and approval of a report on its execution.

The norms of the budgetary process prescribe the rules and procedure for the application of the norms of substantive budgetary law. They regulate the entire cycle of budget formation from the moment it is drawn up to the moment the report on its execution is approved, the procedure and sequence for entry into budget legal relations of various entities - participants in these legal relations at different stages of the budget process.

The activity of state bodies from the beginning of the preparation of the state budget to the approval of the report on its execution lasts about three and a half years, and this period is called the budget cycle. The entire budget cycle is divided into stages of the budget process, which successively replace one another. In particular, these are the stages:

1. Drafting.
2. Considerations.
3. Statements.
4. Performance and conclusions.
5. Compilation and approval of the performance report.

The budget itself is valid for one year from January 1 to December 31, that is, the financial (budget) year on the territory of the Russian Federation lasts 12 months. Accounts used for the execution of the budget of the year to be completed are subject to closing at 24:00 on December 31.

The stages of the budget process follow strictly sequentially, and this order cannot be changed. At the same time, each time work with a new budget begins again, since the volume of the national income of the state changes every year, state funds are redistributed in different ways, depending on the tasks solved by the state in a given period of time. In addition, the needs of each subject of the Russian Federation and the local government for funds change every year, which depends on how the economy and the social sphere of this territory will develop in the next year.

However, the order, which implies the sequence of stages of drawing up, reviewing, approving the budget, its execution, drawing up, reviewing and approving the report on budget execution remains unchanged.

At each stage of the budget process, issues are resolved that cannot be resolved at another time. Thus, issues of budgetary regulation at the expense of percentage deductions from federal taxes and taxes of the republics within the Russian Federation, as well as issues of financial support for territories, are resolved at the time of budgeting. Finally, percentage deductions from regulatory sources for lower territories and issues of financial support are approved by higher representative bodies at the time of approval of the higher budget. This achieves, at the stage of adoption of the law on the budget, a balance of budget indicators.

The issues of opening budget allocations are decided by the financial authorities and the bank only after the approval of the relevant budget, etc.

The budget process is based on certain principles, the observance of which makes it possible to correctly draw up, approve and execute the budget so that state funds are used economically and with maximum benefit for the development of society. At present, in connection with the adoption of the Budget Code of the Russian Federation, general principles are provided for the entire budget system. This is:

- unity of the budget system;
- differentiation of incomes and expenses between levels of the budgetary system;
- independence of budgets;
- completeness of reflection of incomes and expenses of budgets, budgets of state off-budget funds;
- balance of budgets;
- efficiency and cost-effectiveness of the use of budgetary funds;
- general (aggregate) coverage of budget expenditures;
- publicity;
- reliability of the budget;
- targeting and targeted nature of budgetary funds.

There is no doubt that all these principles are to some extent inherent in the budget process. However, some of them have their own interpretation in the budget process and, in addition, the budget process also has its own special principles. So, firstly, the budget process is based on the principle of successive entry into the budgetary activities of the executive and representative authorities, where the draft budget is necessarily drawn up by the executive authorities, the law or the decision on the budget is adopted by the representative authority, and the budgets of all levels are executed by the executive authorities.

The principle of the annual budget is very important, which includes such an important fundamental rule as the obligatory adoption of the budget before the beginning of the planned year. The implementation of this particular rule makes budgetary activity more transparent and provides a more effective opportunity to exercise budgetary control over all budgetary funds flows. In addition, the annuality makes it possible to more accurately identify market development trends, to more fully take into account the ongoing changes in the growth rates of production, gross domestic product, national income, the ruble exchange rate, etc.

Particular attention in the budget process deserves the principle of publicity and publicity, which for the budget process implies that the draft budget is widely discussed by both representative bodies and the public before it is adopted. The adopted budget must be published in the press. A wide discussion of draft budgets, their mandatory publication after adoption, as well as the reporting of executive authorities to representative authorities on the execution of the budget also serve to ensure the transparency of budgetary activities in the state and thus help to execute the budget realistically and with the least losses. The deviation of the budget should also be public.

If a decision is made to reject the draft budget or not to approve reports on the execution of budgets, the necessary information about the reasons for making such a decision must be published in the media. In addition, the decisions of the representative bodies on the budget must be published in the press.

Bodies of representative and executive power are also constantly reporting to the general public on the progress of budget execution.

The principle of specialization of budget indicators remains important for the budget process, which consists in the fact that both the preparation and execution of the budget are based on a budget classification, which involves grouping all budget revenues of all levels by source of occurrence, and expenses by intended purpose, by areas of activity.

The principle of specialization of budget indicators is carried out at all stages of the budget process. Budget classification is a special legal act that underlies all budgetary activities of financial authorities. It should be borne in mind that budget classification is important not only for procedural budget law, but also underlies substantive budget law.

See: Budget Code of the Russian Federation // Collection of Legislation of the Russian Federation
See: Articles 211 and 264 of the Budget Code of the Russian Federation.
See: art. 28 Budget Code of the Russian Federation
See: Federal law "On the budget classification of the Russian Federation" //