The budget classification of the Russian Federation includes the following classifiers. Budget classification of the Russian Federation. Economic grouping of profits
Budget classification is a grouping of income, expenses and sources of financing budget deficits of the budget system of the Russian Federation, used for the preparation and execution of budgets, the preparation of budget reporting, ensuring the comparability of budget indicators of the budget system of the Russian Federation.
Legal regulation of budget classification is carried out by Ch. 4 of the Budget Code of the Russian Federation, which has been in force since January 1, 2008 in a new edition. One of the main innovations of this chapter is the establishment of the basic principles and structure of the budget classification of the Russian Federation. In the new legal regulation, the budget classification of the Russian Federation is as close as possible to the requirements of international standards.
The federal structure of the state in budgetary relations manifests itself as the exclusive competence of the Russian Federation to establish a unified budget classification with the possibility, within the boundaries of the law, of its further specification at territorial levels. State authorities and local governments have significant powers in the field of detailing budget classification, as well as further integration of budget classification and budget accounting.
Chapter 4 of the Budget Code of the Russian Federation created the legislative basis for the development of the management principle of constructing a budget classification and its use in the budget process. The management principle allows authorities, within the framework of unified budget classification codes, to adapt it to the greatest extent to the specifics of drawing up and executing their budgets. As a result of these changes, the necessary conditions have been created for expanding the independence and increasing the responsibility of both government bodies at various levels and the main managers of budget funds in the field of budget planning and management.
In accordance with the Budget Code of the Russian Federation, the principles of purpose, the structure of codes of the budget classification of the Russian Federation, as well as the codes of the components of the budget classification of the Russian Federation are the same for budgets of the budget system of the Russian Federation. The determination of the named principles of the structure of codes and codes of the components of the budget classification of the Russian Federation falls within the exclusive competence of the Ministry of Finance of the Russian Federation.
The budget classification of the Russian Federation includes:
classification of budget revenues;
classification of budget expenditures;
classification of sources of financing budget deficits;
classification of operations of public legal entities (classification of operations of the public administration sector).
The classification of budget revenues consists of:
code of the chief administrator of budget revenues;
income type code;
income subtype code;
code for the classification of operations of the general government sector related to budget revenues.
The list and codes of the main revenue administrators, the types (subtypes) of budget revenues assigned to them are approved by the law (decision) on the corresponding budget.
The classification of budget income has uniform income groups and subgroups for budgets of all levels. These are tax and non-tax revenues, gratuitous receipts.
The specification of the norms of the Budget Code of the Russian Federation in terms of detailing the budget classification of income is carried out by approving:
Ministry of Finance of the Russian Federation - a list of subtype codes by type of income, the main administrators of which are government bodies of the Russian Federation, the Central Bank of the Russian Federation, management bodies of state extra-budgetary funds of the Russian Federation and (or) budgetary institutions under their jurisdiction;
financial authority of a constituent entity of the Russian Federation - a list of subtype codes by type of income, the main administrators of which are government bodies of constituent entities of the Russian Federation, management bodies of territorial state extra-budgetary funds and (or) budgetary institutions under their jurisdiction;
financial authority of the municipality - a list of subtype codes by type of income, the main administrators of which are local government bodies and (or) budgetary institutions under their jurisdiction.
The classification of budget expenditures is a grouping of budget expenditures at all levels and reflects the direction of budget funds for the performance of basic functions by public administration and local self-government units and the solution of socio-economic problems.
The classification of budget expenditures consists of three components:
code of the main manager of budget funds;
code of section, subsection, target item and type of expenses;
code for the classification of operations of the general government sector related to budget expenditures.
The budget of each level necessarily includes the following unified sections and subsections of the classification of budget expenditures: national issues; national defense; national security and law enforcement; National economy; Department of Housing and Utilities; environmental protection; education; culture, cinematography, media; healthcare, physical education and sports; social politics; interbudgetary transfers.
The Budget Code of the Russian Federation establishes clear requirements for the formation of target items and types of budget expenditures, which must reflect the corresponding expenditure obligations (public obligations, long-term target programs, facilities, separate functions of government bodies, etc.), thereby ensuring transparency and validity of budget allocations.
The classification of sources of financing budget deficits of the Russian Federation is a grouping of sources of financing budget deficits at all levels of the budget system of the Russian Federation, including the budgets of state extra-budgetary funds.
The classification code for sources of financing budget deficits includes:
code of the chief administrator of sources of financing budget deficits;
code of group, subgroup, article and type of source of financing budget deficits;
code for the classification of general government sector operations related to sources of financing budget deficits. The Budget Code of the Russian Federation establishes uniform groups and subgroups of sources for financing budget deficits for budgets of all levels. Single groups are sources of internal financing of budget deficits, sources of external financing of budget deficits.
The classification of general government sector operations includes income, expenses, receipts of non-financial assets, disposal of non-financial assets, receipt of financial assets, disposal of financial assets, increase in liabilities, decrease in liabilities. The named groups and items of operations of the general government sector are the same for budgets of all levels. Further detailing of this type of budget classification is carried out by the Ministry of Finance of the Russian Federation. The procedure for applying the classification of operations of the general government sector is also established by the Ministry of Finance of the Russian Federation.
Lists and codes of target items and types of budget expenditures are approved as part of the departmental structure of expenditures by the law (decision) on the budget or, in cases established by the Budget Code of the Russian Federation, by the consolidated budget list of the corresponding budget. At the same time, target items and types of budget expenditures are formed in accordance with expenditure obligations to be fulfilled at the expense of funds from the corresponding budgets. The list of articles and types of sources of financing budget deficits is also approved by the law (decision) on the corresponding budget when approving the sources of financing the budget deficit. Thus, already at the first stages of the budget process (drafting and reviewing draft budgets), state authorities and local governments have the opportunity to adapt the budget classification to the specifics and needs of each budget.
The main provisions relating to determining the sources of budget formation (income) and covering possible deficits, directions for the distribution of budgets (expenses), and determining the operations of the public administration sector are enshrined in the Budget Code of the Russian Federation. The Budget Code of the Russian Federation itself establishes uniform positions for the budgets of the budget system of the Russian Federation of the first two levels of each type of budget classification, namely:
group - subgroup (classification of budget revenues and sources of financing budget deficits);
section - subsection (classification of budget expenditures); group - article (classification of operations of public legal entities (or classification of operations of the public administration sector)). The Ministry of Finance of the Russian Federation has the right to approve uniform positions for the classification of income and the classification of operations of the general government sector at lower levels.
The main methodological document on the basis of which budgets are drawn up and executed is the budget classification
Budget classification is a grouping of income and expenses of budgets of all levels, as well as sources of covering the deficit of these budgets, with the assignment of grouping codes to classification objects. This classification is uniform for budgets of all levels and is approved by federal law. It is important because it is used: - for drawing up, approving and executing the budget; - control over the allocation and use of budget funds; - ensuring comparability of budget indicators at all levels; - drawing up consolidated budgets at all levels
Budget classification is used to ensure comparison and systematization of income and expenses of budgets of different levels based on homogeneous characteristics.
Budget classification includes: 1. classification of budget revenues - grouping of budget revenues at all levels of the budget system of the Russian Federation, which determines the sources of generation of budget revenues at all levels of the budget system of the Russian Federation
2. functional classification of budget expenditures - grouping of budget expenditures at all levels of the budget system of the Russian Federation, reflecting the allocation of budget funds to perform the main functions of the state, including financing the implementation of regulatory legal acts adopted by state authorities of the Russian Federation and state authorities of constituent entities of the Russian Federation, for financing implementation of certain state powers transferred to other levels of government
3. economic classification of budget expenditures - grouping of budget expenditures of all levels of the budget system according to their economic content, which consists of 5 levels: group, subgroup, subject item, subitem, expenditure element
4. classification of sources of internal and external financing of budget deficits - grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and local governments to cover deficits of the corresponding budgets
5. classification of types of public internal debts of the Russian Federation and constituent entities of the Russian Federation - grouping of debt obligations of the government of the Russian Federation, executive authorities of constituent entities of the Russian Federation, local governments
6. classification of public external debt and classification of external assets of the Russian Federation - grouping of public external debt obligations of the Russian Federation, external debt of the constituent entities of the Russian Federation, as well as external debt of international finance. Organizations, foreign governments, foreign commercial banks and firms before the Russian Federation
7. departmental classification of federal budget expenditures - a grouping of expenditures that reflects the distribution of budget funds among the main managers of federal budget funds (a government body of the Russian Federation that has the right to distribute federal budget funds to subordinate managers of budget funds, as well as the most significant budgetary institution of science, education, culture, health and media)
The budget process is the activity of government and management bodies in drawing up, reviewing and approving the budget. This activity is regulated by: the Constitution of the Russian Federation, the budget code of the Russian Federation, the law “On the fundamentals of the budget structure and the budget process”; at lower levels - by the laws of the constituent entities of the Russian Federation and legal acts of local governments. The budget process covers 4 stages: 1. Drawing up a draft budget. the exclusive prerogative of the Government of the Russian Federation, the relevant executive authorities of the constituent entities of the federation and local governments. 2. Consideration and approval of the budget assumes that the Government of the Russian Federation submits to the State Duma of the Federal Assembly of the Russian Federation a draft federal law on the federal budget for the coming year. The State Duma is considering the draft federal law on the federal budget for the coming year in 4 readings
3. Budget execution begins after approval in the prescribed manner. In the Russian Federation, treasury execution of budgets has been established. Carrying out budget operations through Treasury accounts allows for full accounting and control of each stage of budget execution
4. Drawing up a report on budget execution and its approval is one of the forms of financial control carried out by legislative authorities. Control is exercised by the Accounts Chamber of the Russian Federation. The budget execution report is prepared by the budget executing body based on the reports of the main managers. The Ministry of Finance is responsible for drawing up a report on budget execution. RF
The activities of government bodies from the beginning of drawing up the draft budget to the approval of the report on its implementation lasts about 3.5 years. This period is called the budget cycle
The main principles of the budget process are: 1. the principle of correct execution of the federal budget 2. the principle of completeness and timeliness 3. the principle of financing expenses associated with the provision of budget loans 4. the principle of financing expenses for approved obligations
The budget classification of the Russian Federation, currently used, is a grouping of income and expenses of budgets at all levels of the budget system of the Russian Federation, as well as sources of deficits in these budgets, is used in the preparation of projects and execution of budgets at all levels, and ensures comparability of budget indicators at all levels of the budget system of the Russian Federation. It is unified and is used in the preparation, approval and execution of budgets at all levels and the development of consolidated budgets at all levels.
The budget classification ensures all-Russian comparability of budget indicators and includes:
· classification of budget revenues of the Russian Federation;
· functional classification of income and expenses of the budgets of the Russian Federation;
· 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 constituent entities of the Russian Federation;
· classification of types of public internal debts of the Russian Federation and constituent entities of the Russian Federation, types of municipal debt;
· classification of types of state external debts of the Russian Federation and constituent entities of the Russian Federation, as well as state external assets of the Russian Federation;
· departmental classification of federal budget expenditures;
· structure of expenditures of the budgets of the Russian Federation and municipalities.
Let's consider the principles of construction and structure classification of budget revenues of the Russian Federation , which is a grouping of budget revenues at all levels of the budget system of the Russian Federation and is based on legislative acts of the Russian Federation that determine the sources of revenue generation for budgets at all levels. Income groups consist of subgroups, articles and sub-items of income that combine specific types of income by sources and methods of receipt. Types of income are also specified according to the budget levels to which they are included. For example, classification of income by groups, such as: tax income, non-tax income, gratuitous transfers, income of targeted budget funds, income from business activities.
Functional classification of budget expenditures of the Russian Federation represents a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the direction of budgetary funds to perform the main functions of the state. The first level of classification of expenses is sections, such as: public administration and local self-government, fundamental research and promotion of scientific and technical progress, education, etc.
Sections consist of subsections, specifying the direction of budget funds for the implementation of state activities in a certain area, which form the second level of classification.
The third level of functional classification of budget expenditures of the Russian Federation – target articles, reflecting the financing of budget expenditures in specific areas of activity of the main managers of budget funds within the subsections of the functional classification of budget expenditures of the Russian Federation. Types of expenses form the fourth level of this classification; they detail the direction of financing the expenses of these budgets within the target items.
Economic classification of budget expenditures of the Russian Federation – grouping of budget expenditures at all levels according to their economic content, reflecting the types of financial transactions through which the state performs its functions, both within the country and in relations with other states. This classification consists of the following categories: current expenditures, capital expenditures and provision of budgetary loans less repayments. These criteria are divided into five levels: group, subgroup, item, subitem, expense element.
Current budget expenses represent a part of budget expenditures that provides current financing for state authorities and local self-government, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for current financing.
Capital expenditure budgets- This is part of budget expenditures that ensures innovation and investment activities. This may include expenses intended for investment in existing or newly established legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities, and expenses for major repairs.
Departmental classification of federal budget expenditures – grouping of federal budget expenses, reflecting the distribution of budget funds among the main managers of federal budget funds with further detailing of the budgets of a specific federal executive body or other recipients of funds from the federal budget by target items and types of expenses.
Departmental classification of budget expenditures of constituent entities of the Russian Federation is a grouping of budget expenditures of the constituent entities of the Russian Federation, reflects the distribution of budgetary allocations among the main managers of their budget funds in accordance with the organization of the system of executive authorities of the constituent entities of the Russian Federation and is approved by the legislative bodies.
Classification of sources of internal financing of budget deficits of the Russian Federation is a grouping of borrowed funds raised by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments to finance deficits of the corresponding budgets.
Classification of sources of external financing of deficits of the federal budget and budgets of constituent entities of the Russian Federation is a group of borrowed funds raised by the Government of the Russian Federation and executive authorities of the constituent entities of the Russian Federation to finance deficits of the respective budgets.
Classification of types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, types of municipal debt is a grouping of debt obligations of the Government of the Russian Federation, executive authorities of constituent entities of the Russian Federation and local self-government.
Classification of types of state external debts of the Russian Federation and constituent entities of the Russian Federation, as well as state external assets of the Russian Federation is a grouping of government external debt obligations in accordance with the legislation of the Russian Federation.
It has been established that federal laws regulating relations are not directly related to determining the composition and structure of the budget classification of the Russian Federation and should not contain provisions changing it.
Budget classification of the Russian Federation
Classification of budget revenues
Classification of budget expenses
Classification of sources of financing budget deficits
Classification of operations of the general government sector (KOSGU)
Lists of components of the budget classification of the Russian Federation are established (approved) in the following order.
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Legal act defining the list |
Component of the budget classification of the Russian Federation |
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Unified income groups and subgroups |
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Uniform Income Elements |
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Unified sections and subsections of the classification of expenses |
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Unified groups and subgroups of types of expenses*(1) |
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Unified groups and subgroups of sources of financing budget deficits |
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Unified groups of KOSGU |
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Law (decision) on the budget |
Chief budget revenue administrators |
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Main managers of budget funds |
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*(2) |
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Chief administrators of sources of financing budget deficits |
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Items of sources of financing budget deficits |
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Budget breakdown of the corresponding budget |
Sections, subsections, target items (state (municipal) programs and non-program activities), groups (groups and subgroups) of types of budget expenditures |
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|
Legal act issued by the Ministry of Finance of Russia |
Unified income items and subitems |
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Relevant subtypes of income |
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Common elements of expense types |
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A legal act issued by the financial authority of a constituent entity of the Russian Federation (municipal entity) |
Corresponding subtypes of budget revenues |
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Corresponding target items of expenditure |
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Corresponding types of sources of financing budget deficits |
In accordance with the provisions of paragraph 2 of Art. 18, paragraph 9 of Art. 20, paragraph 8 of Art. 21, paragraph 5 of Art. 23, paragraph 5 of Art. 23.1 of the Budget Code of the Russian Federation, the powers of the Ministry of Finance of the Russian Federation include:
1) determination of the principles of purpose, the structure of codes of the budget classification of the Russian Federation;
2) determining the procedure for the formation and application of budget classification codes of the Russian Federation (in the preparation and execution of budgets, starting with budgets for 2014 (for 2014 and for the planning period of 2015 and 2016));
3) assignment of codes components of the budget classification of the Russian Federation, which are the same for all budgets;
4) approval general requirements to the procedure for generating a list of codes:
Subtypes of budget income;
Elements of types of expenses with additional detailing of expenses of the budgets of the constituent entities of the Russian Federation (local budgets);
Articles and types of sources of financing budget deficits;
Sub-articles of KOSGU with additional detail of operations of the general government sector.
Thus, The Russian Ministry of Finance approves the codes according to the following unified components of the budget classification of the Russian Federation (these codes are used in the preparation and execution of all budgets).
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Types of classifications |
Unified codes approved by the Russian Ministry of Finance for all budgets |
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Codes of budget income types |
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Section (subsection) codes Codes of groups, subgroups and elements of expense types (starting with budgets for 2014 (for 2014 and for the planning period 2015 and 2016) |
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Codes of groups, subgroups and articles |
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|
Classification of operations of the general government sector (KOSGU) |
All KOSGU codes (groups, articles, subarticles) |
Financial authorities public legal entities, within the framework of their powers, approve budget classification codes that are used in the preparation and execution of the relevant budgets (the Russian Ministry of Finance approves the codes that are used in the preparation and execution of the federal budget).
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Types of classifications |
Codes approved by financial authorities for the preparation and execution of relevant budgets |
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Classification of budget revenues |
Codes of budget income subtypes |
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Classification of budget expenses |
Codes of the main managers of budget funds Target article codes |
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Classification of sources of financing budget deficits |
Codes of chief administrators of sources of financing budget deficits Codes of types of sources of financing budget deficits |
And finally, law (decision) The following codes are set for the corresponding budget.
In order to implement those listed in paragraph 2 of Art. 18 of the Budget Code of the Russian Federation of powers, the Ministry of Finance of Russia issues Instructions on the procedure for applying the budget classification of the Russian Federation. Thus, when executing the budget of the current financial year, the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order
Currently, there is a practice according to which changes are made to the current Instructions on the procedure for applying budget classification, which are used for drawing up budgets for the next financial year and planning period, as well as for the execution of these budgets. For example, when preparing draft federal budgets and budgets of state extra-budgetary funds of the Russian Federation for 2017 and for the planning period of 2018 and 2019, one must be guided by Instructions N 65n as amended by Order of the Ministry of Finance of Russia dated 06.20.2016 N 90n (letter of the Ministry of Finance of Russia dated 06.20.2016 N 02 -05-10/36115). And when preparing draft budgets of the budget system of the Russian Federation for 2016 and the planning period of 2017 and 2018, it was necessary to be guided by the order of the Ministry of Finance of Russia dated 07/01/2013 N 65n as amended by the orders of the Ministry of Finance of Russia dated 06/08/2015 N 90n, dated 12/01/2015 N 190n. That is, in 2015, two versions of Directive No. 65n were in effect simultaneously: one for the purposes of budget execution in 2015, and the other for the purposes of drawing up the budget for 2016. At the same time, on the official website of the Ministry of Finance of Russia (www.minfin.ru) in the “Budget” heading, the “Budget Classification of the Russian Federation” sub-heading, and the “Methodological Office” section, various comparative tables are posted that must be used for the purpose of preparing draft budgets and organizing accounting ( budget) accounting.
Note
According to the amendments made to the Budget Code of the Russian Federation by Federal Law dated May 7, 2013 N 104-FZ, the codes of the main components of the budget classification are no longer approved by laws (decisions) on the budget. That is why specialists from the Russian Ministry of Finance have the opportunity to approve the Instructions on the procedure for applying the budget classification of the Russian Federation even before the adoption of the budget for the next financial year and planning period. Thus, the Instructions on the procedure for applying the budget classification of the Russian Federation for 2014-2015 were approved already in July 2013 (see Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n), and not at the end of the calendar year, as happened before.
______________________________
*(1) In part subgroups of types of expenses provisions of paragraph 6 of Art. 21 of the Budget Code of the Russian Federation applies to legal relations arising during the preparation and execution of budgets, starting with budgets for 2015 (for 2015 and for the planning period of 2016 and 2017). When drawing up and executing budgets for 2014 (for 2014 and for the planning period of 2015 and 2016), unified subgroups of expense types, approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.
*(2) In certain cases of the Budget Code of the Russian Federation, they can be established by a consolidated budget list (clause 4 of Article 21 of the Budget Code of the Russian Federation).
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S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the Public Sector of the Russian Ministry of Finance
Yu. Krokhina, Head of the Department of Legal Disciplines of the Higher School of State Audit (Faculty of M.V. Lomonosov Moscow State University), Doctor of Law, Professor
V. Pimenov, head (editor-in-chief) of the "Budget Sphere" direction of the Garant company, expert at the Laboratory for Analysis of Information Resources of the Research Computing Center of Moscow State University. M.V. Lomonosov
A. Kulakov, head of the accounting and reporting department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Russian Ministry of Defense, professional accountant
Editor-expert, specialist in automation of budget accounting at 1C
A. Kireeva, expert, specialist in automation of budget accounting of the company "1C"
O. Levina, expert, adviser to the state civil service, 1st class
N. Andreeva, expert, professional accountant, member of the IPB of Russia
O. Emelyanova, expert
T. Durnova, expert
T. Tolmacheva, expert
O. Monaco, tax expert editor, auditor
A. Kuzmina, editor-expert on legal issues, candidate of legal sciences
and etc.
List of abbreviations:
Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ “On Accounting”
Instruction N 157n - Instructions for the application of the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order
Procedure N 132n - The procedure for the formation and application of budget classification codes of the Russian Federation, their structure and principles of purpose, approved by Order of the Ministry of Finance of Russia dated 06/08/2018 N 132n
Order N 52n - Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their use"
Instruction N 33n - Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 N 33n
Instruction N 191n - Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 N 191n
KBK - budget classification codes
KOSGU - Classification of operations of the general government sector
FCD Plan - Financial and economic activity plan
GRBS is the main manager of budget funds
PBS - recipient of budget funds
Founding body- a body exercising the functions and powers of the founder of a budgetary or autonomous institution
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1. A unified list of items and subitems of budget revenues for the budgets of the budget system of the Russian Federation is approved...
Budget Code of the Russian Federation
law (decision) on the relevant budget
Ministry of Finance of the Russian Federation
2. The groups and subgroups of budget income that are common to the budgets of the budget system of the Russian Federation are...
tax revenues
income of budget managers
export earnings
non-tax revenues
gratuitous receipts
3. Codes that make up the budget expenditure classification code:
chief manager of budget funds
chief administrator of budget expenditures
chief administrator of sources of financing the budget deficit
section, subsection, target item and type of expenses;
classification of general government sector operations related to budget expenditures
4. Choose the correct definition of the budget classification of the Russian Federation
this is a grouping of income and expenses of the budgets of the budget system of the Russian Federation
this is a grouping of income and expenses, as well as sources of financing budget deficits of the budget system of the Russian Federation, used for drawing up and executing budgets, drawing up budget reporting, ensuring comparability of indicators of budgets of the budget system of the Russian Federation
systematization of budget income and expenses for budget accounting and reporting
this is a grouping of income and expenses, as well as sources of financing budget deficits of the budget system of the Russian Federation, used for the preparation and execution of budgets, the preparation of budget reporting, used in the development of budget policy
5. Social policy includes the following issues:
pension provision
social services for the population
social security of the population
compulsory health insurance
Department of Housing and Utilities
environmental activities
protection of family and childhood
applied scientific research in the field of social policy
youth policy
6. The list and classification codes of budget revenues are approved...
Budget Code of the Russian Federation
Federal Law of the Russian Federation “On the budget classification of the Russian Federation”
law (decision) on the relevant budget
Ministry of Finance of the Russian Federation
7. Budget classification according to the Budget Code of the Russian Federation includes the classification:
departmental
economic
budget revenues
budget expenditures
sources of financing budget deficits
operations of public legal entities
8. Disposals of financial assets include:
disposal from budget accounts
increase in external public debt
decrease in the value of securities, except for shares and other forms of participation in capital
increase in domestic state (municipal) debt
reduction in the value of shares and other forms of participation in capital
reduction of debt on budget loans and credits
decrease in the value of other financial assets
reduction of other receivables
9. Codes that make up the classification of budget revenues of the Russian Federation:
chief budget revenue administrator
chief manager of budget funds
type of income
subtype of income
type of income
classification of general government sector operations related to budget revenues
10. Sections and subsections of the classification of budget expenditures that are uniform for the budgets of the budget system of the Russian Federation:
national issues
national defense
national security and law enforcement
regional economy
housing and communal infrastructure
environmental protection
education
culture, cinematography, media
healthcare, physical education and sports
social Security
International activity
intergovernmental transfers