According to the budgetary code of the Russian Federation, the budgetThe painting is a document, which is compiled and managed by the administrator of budgetary funds (the chief administrator of sources of covering the budget deficit). The main purpose of this document is to implement the budget for expenditures (sources of funds to cover the budget deficit). Budgetary list, in fact, is an operational plan for the allocation of costs and revenues.
The basis for drawing up a budgetary list isapproved by the State Duma budget. It is formed in strict accordance with the budget classification: by departmental and functional classification, chapters, subsections and sections.
In order to draw up a budget list, the main budget resource manager is given ten days, after which he is obliged to provide it to the RF Ministry of Finance.
After all the main managersbudget resources will be handed over to the Ministry of Finance their budgetary lists, on their basis a consolidated document is formed, which is then approved by the Minister of Finance. This process takes a maximum of seventeen days from the adoption of the law on the federal budget. Then the consolidated budgetary list is sent to the Federal Treasury for further execution. Also, the Accounts Chamber of the Russian Federation and the Federal Assembly receive copies of the consolidated budget list for review.
After ten days have passed sincethe moment of approval of the document of the consolidated budgetary list, the body responsible for the execution of the budget shall bring the values of the indicators to all recipients of budget resources and subordinate stewards. To this end, he sends them notifications of the size of budgetary resources for the entire subsequent budget period.
After a budgetary institution receivessuch notification, it must not more than 10 days to form and forward for approval the estimate of expenses and revenues, in accordance with the established form. Then the superior manager of the budget appropriations must approve or reject it. To this he has five days.
A budgetary institution that performs the functions of the chief administrator of budgetary resources also forms an estimate of expenses and incomes, which is approved by the head of such an institution.
After this document is approved, it is submitted to the body responsible for budget execution on the same day.
The implementation of budgetary indicators in many respects depends on the main administrators (GR), managers and recipients of budgetary amounts.
The main administrator of the federal budgetresources is a state body of the Russian Federation with the right to allocate federal budget funds to recipients of such resources and subordinate administrators, as well as those budgetary institutions of public health, culture, education and science that are of the greatest importance. He controls the reporting, the implementation of plans for the provision of municipal and public services, targeted use and timely return of budget funds.
As an administrator of budgetary funds,act as a local government body, as well as a public authority that has the right to distribute funds to subordinate recipients of budgetary resources.
The duties of the manager are to draw up a budgetary list, determine the limits of budgetary obligations for each subordinate recipient and provide them to the body that executes the budget.
The recipients of budgetary resources includebudgetary institutions or other organizations that have the right to receive and use state appropriations, according to the budgetary list for the corresponding year.
A certain part of such recipients is a government institution, the financing of which occurs, according to the relevant estimates of expenditures and revenues.
Thus, budget painting is such a document, without which it is simply impossible to implement the budget.
