Appropriation (from Latin assignare "assign, allocate") are funds allocated by state or other structures to support the work of certain organizations or individuals, as well as to finance certain goals and objectives.

Description in simple words

More than once you can hear how the state allocates funds for certain needs - the construction and repair of roads, assistance to socially unprotected segments of the population, etc. - this is the assignment.

Basically, the term "appropriation" is used in state and political standards. The most common type of appropriation is budgetary.

budget appropriation

The concept of "budget appropriations" is specified in the Budget Code Russian Federation No. 145-FZ of July 31, 1998 and is interpreted as a limited amount of funds established for the fulfillment of state budget obligations in the current financial period. That is, the state budget sets the amounts and their further use next year.

The main parameter of budget appropriations is support and financing budget organizations- these are educational institutions, medicine, resource companies, judicial structures and others. In addition, appropriations from the budget go to payments established by law to the population, as well as to the implementation of various government programs.

The recipient of budgetary allocations are budgetary institutions, in addition, with participation in social programs and entrepreneurship support programs, beneficiaries may be commercial organizations and individual entrepreneurs, as well as individuals.

Types of budget allocations

The types of budget allocations are understood as their intended purpose in accordance with the budget on the basis of the Budget Code of the Russian Federation. These include:

1. State (municipal) appropriations- sent to pay for goods, works or services required for state or municipal needs. The recipients of appropriations are state-owned institutions, budgetary and autonomous institutions, non-profit organizations. The main purposes of appropriations are the purchase of necessary goods, payment for work or services to individuals and legal entities, execution of the state order, reimbursement of expenses for defense and security, etc.
2. Social appropriations– these include all categories of payments from the state individuals– pensions, subsidies, compensations and other measures to support the population.
3. Investment allocations to legal entities— stand out in the development of innovative and modern productions and developments.
4. Subsidies for legal entities, individual entrepreneurs, individuals- are allocated to producers of goods or services to reimburse the costs associated with production, with the exception of excisable goods produced outside the territory of the Russian Federation.
5. Intergovernmental transfers- these are grants and subsidies to the budgets of the constituent entities of the Russian Federation.
6. Debt notes needed to service the public debt.
7. Judicial banknotes– are necessary for the execution of court decisions and orders in relation to the Russian Federation, subjects, municipalities on compensation for harm as a result of unlawful actions of public authorities at all levels.

Methods for planning budget allocations

Planning of budget appropriations is carried out by each specialized government agency separately for separate species appropriations.

First of all, planning is carried out for the fulfillment of current state obligations and future or assumed obligations. The first category of current obligations includes the obligations of the Russian Federation, statutory and other regulations, as well as contracts, the change of which is not planned in the specified year. Future obligations include such obligations that will arise in the next period on the basis of laws, agreements and other documents planned for adoption.

The scheme for planning budgetary appropriations is as follows:

1. The Ministry of Finance compiles a consolidated information material on budget allocations for the next year and sends it for consideration to the Administration of the President of the Russian Federation, as well as to State Duma, Federation Council, Supreme Court of the Russian Federation, Constitutional Court of the Russian Federation, Accounts Chamber of the Russian Federation.
2. In the event of disagreement, a subcommittee is formed to plan budget allocations, the decision of which is advisory in nature.
3. If there are uncoordinated issues, then the results of the work are submitted to the Government Commission on Budget Projections, where the final decision is made.

Limits on budget commitments and budget allocations

Along with the concept of budget appropriations, which implies limiting amounts of money, the Budget Code provides for the term - limits on budget commitments. At first glance, the concepts are similar, but upon closer examination, the difference is significant.

Budget appropriations are provided for by the budget list.

budget painting- This is a document compiled by the main manager of budget funds, which is maintained for the purpose.

The main manager or administrator of budgetary funds is a public authority, a local government body or the main body of the education, health, culture, etc. system, which has the right to distribute budgetary allocations between subordinate administrators.

The chief manager brings funds to the manager of funds at each level (local government, state institution, etc.), and he, in turn, distributes appropriations among recipients of budget funds, including the limits of budget obligations, that is, established spending amount budget.

In accordance with the Budget Code of the Russian Federation, the limits of budgetary obligations are recognized as the amount of funds that state institutions are entitled to use in the established financial year.

Thus, if budget appropriations are funding for certain needs, then budget appropriation limits are established limits in monetary terms (cost estimates). Limits are approved and distributed quarterly.

Use of budget allocations from the reserve fund

The country's budget provides for another item - "Reserve Fund", which is planned in the amount of no more than 1% of all budget expenditures. Cash of this article are used to finance extraordinary and unforeseen expenses.

It is possible to use the reserve fund for the payment of budgetary appropriations only on the basis of decrees and orders of the President of the Russian Federation.

It is forbidden to use the budget allocations of the reserve fund to finance the holding of elections or referendums.

In addition, budget allocations from the reserve fund can be used to prevent and eliminate emergencies, natural disasters and their consequences in the decision of the Government of the Russian Federation.

In conclusion, I would like to note that budget allocations are essential tool maintaining social sphere society on high level. Unprotected segments of the population have the right to receive decent support from the state, as well as conscientious entrepreneurs who pay tax liabilities to the budget.

Thus, only competent planning of the country's budget will help form the necessary amount of appropriations and provide assistance in all spheres of society.

MUNICIPAL STATE INSTITUTION

"FINANCIAL MANAGEMENT

ADMINISTRATION OF KANSKY DISTRICT»

ORDER

No. 000 Kansk 12.12.2012

On the Procedure for Determining the Limits of Budget Appropriations brought to the attention of the main administrators of budgetary funds

In accordance with Article 174.2 of the Budget Code of the Russian Federation, I order:

1. Approve the procedure for determining the maximum volume of budgetary appropriations brought to the attention of the main managers of budgetary funds in the process of drafting the district budget, in accordance with the appendix to this order.

2. To impose control over the execution of this order on the head budget department Kuvshinova Larisa Alexandrovna.

Head of the Municipal Treasury

institutions" Financial management

administration of the Kansk region"

Familiarized with the order:

Appendix

to the order of the Financial Department of the Kansk region

determining the limits of budgetary appropriations,

brought to the main managers of budgetary funds

in the process of drafting the district budget

1. This Procedure establishes the procedure for determining the financial department of the Kansky district of the maximum volume of budgetary appropriations brought to the attention of the main managers of budgetary funds (hereinafter - GRBS) in the process of drafting the district budget (hereinafter - the maximum volume of budgetary appropriations).

2. The maximum amount of budgetary appropriations brought to all GRBS in the process of drafting the district budget cannot exceed the total amount of district budget revenues and budget deficit receipts, reduced by the amount of payments from the district budget related to the sources of financing the deficit and changes in account balances for accounting for budget funds.

3. The maximum amount of budget appropriations is determined by:

a) for the next financial year according to the formula:

V prev \u003d V resh + V meas + V int,

V pre - limiting amount of budget appropriations for the next financial year;

V resh - budget allocations for the execution of existing expenditure

obligations for the current financial year, approved by the decision on the budget for the current financial year;

V rev - change in budget allocations for the fulfillment of existing expenditure obligations for the next financial year compared with the volumes approved by the decision on the budget for the current financial year;

V prin - budgetary appropriations for the fulfillment of accepted expenditure obligations for the next financial year;

b) for the first year of the planning period according to the formula:

V prev 1 \u003d V resh och + V meas 1 + V in 1,

V pred 1 - the maximum amount of budget appropriations for the first year of the planning period;

V resh och - budget appropriations for the fulfillment of existing expenditure obligations for the next financial year, approved by the decision on the budget for the current financial year and planning period;

V rev 1 - change in budgetary appropriations for the fulfillment of existing expenditure obligations for the first year of the planning period compared with V before;

V prin - budgetary appropriations for the fulfillment of accepted expenditure obligations for the first year of the planning period;

c) for the second year of the planning period according to the formula:

V prev 2 \u003d V resh 1 + V meas 2 + V en 2,

V pred 2 - the maximum amount of budget appropriations for the second year of the planning period;

V dec 1 - the volume of budget allocations for the fulfillment of existing expenditure obligations for the first year of the planning period, approved by the decision on the budget for the current financial year and planning period;

V rev 2 - change in budgetary appropriations for the fulfillment of existing expenditure obligations for the second year of the planning period compared with V before 1;

V prin 2 - budget appropriations for the fulfillment of accepted expenditure obligations for the second year of the planning period.

4. In case of non-compliance with the provisions specified in paragraph 3 of this Procedure, the Financial Administration of the Kansky District adjusts the maximum volume of budgetary appropriations downwards, with the exception of budgetary appropriations provided for:

fulfillment of public regulatory obligations;

implementation investment projects having important economic and social significance for the area.

The volumes of budget appropriations provided for in the district budget at the expense of gratuitous receipts are not subject to adjustment.

5. Adjustment of the limiting volumes of budget appropriations is carried out for the corresponding financial year in the following order:

a) the amount of adjustment of the maximum volume of budgetary appropriations is determined by the formula:

Scorr \u003d V before - V max,

V pre - the maximum amount of budgetary appropriations, determined in accordance with paragraph 3 of this Procedure;

V max - the maximum amount of budgetary appropriations, the maximum possible, taking into account paragraphs 2, 4 of this Procedure;

b) first of all, budget allocations provided for in the formation of the draft district budget for the next financial year and planning period for capital expenditures are subject to adjustment;

c) secondly, the budget allocations provided for in the formation of the draft district budget for the next financial year and planning period and not related to capital expenditures are adjusted:

V meas. ext \u003d V ext x K,

V meas. other - a decrease in the volume of budgetary appropriations that are not related to capital expenditures;

V other - the amount of budgetary appropriations that are not related to capital expenditures;

K - reduction factor, which is determined by the formula:

K \u003d (S corr - V meas. inv) / V max,

S corr - the amount of reduction of the limiting volume of budget appropriations;

V meas. inv - the amount of reduction in the volume of capital expenditures in accordance with subparagraph "b" of this paragraph of the Procedure.

6. The Financial Department of the Kansky District communicates to the main managers of budgetary funds the maximum volumes of budgetary appropriations, reducing the coefficients if they are applied in accordance with subparagraph "c" of paragraph 5 of this Procedure.

7. The maximum volumes of budgetary appropriations brought by the Financial Department of the Kansk region to the GRBS can be specified in the process of drafting the regional budget no later than two days after the meeting of the Commission on economic policy, finance and budgeting.

DEPARTMENT OF FINANCE OF THE VOLOGDA REGION

ORDER

ON THE APPROVAL OF THE PROCEDURE FOR DETERMINING THE MAXIMUM VOLUME OF BUDGET ALLOCATIONS SUPPLIED TO THE MAIN MANAGERS OF REGIONAL BUDGET FUNDS

In pursuance of paragraph 3.4 of the action plan for the implementation of the program "Improving the efficiency of budget expenditures in the Vologda region for 2012-2013", approved by the Decree of the Government of the region of December 20, 2011 N 1625,

I ORDER:

1. To approve the attached procedure for determining the maximum volumes of budget appropriations brought to the attention of the main managers of the regional budget funds.

2. This order comes into force from the date of its signing.

Acting Chief

Department of Finance of the Region V.N. Artamonov

PROCEDURE FOR DETERMINING THE MAXIMUM VOLUME OF BUDGET ALLOCATIONS SUPPLIED TO THE MAIN MANAGERS OF REGIONAL BUDGET FUNDS

Approved

by order of the department

area finance

dated 02.08.2012 2012 N 516

1. This Procedure for determining the maximum volume of budgetary appropriations brought to the attention of the main administrators of the regional budget funds (hereinafter referred to as the Procedure) has been developed in order to effectively plan budgetary appropriations in accordance with Article 174.2 of the Budget Code of the Russian Federation.

2. The maximum amount of budget appropriations for the corresponding financial year is formed at the expense of tax and non-tax revenues of the regional budget, inter-budget transfers that do not have designated purpose and sources of financing the regional budget deficit, as well as at the expense of gratuitous receipts, which have a designated purpose, and is determined by the following formula:

Vo - the maximum amount of budgetary appropriations for the corresponding financial year,

Vpb - the maximum volume of budgetary appropriations for the corresponding financial year, formed at the expense of gratuitous receipts with a special purpose,

Vps - the maximum amount of budget appropriations for the corresponding financial year, formed at the expense of tax and non-tax revenues of the regional budget, inter-budget transfers that do not have a designated purpose and sources of financing the regional budget deficit.

The maximum volume of budget appropriations for the corresponding financial year (Vо) is formed as a whole and in the context of the main managers of the regional budget funds.

3. The maximum volume of budget appropriations for the corresponding financial year, formed from gratuitous receipts with a special purpose, is determined based on the planned volume of relevant receipts to the regional budget, according to the following formula:

- the volume of gratuitous receipts that have a special purpose for the corresponding financial year in accordance with the project federal law about federal budget for the next financial year and planning period and documents confirming the intention of legal entities to send funds to the regional budget in the corresponding financial year.

4. The maximum amount of budget appropriations, formed at the expense of tax and non-tax revenues of the regional budget, interbudgetary transfers that do not have a designated purpose and sources of financing the regional budget deficit, (hereinafter - the maximum amount of budget appropriations from own sources) includes:

budget appropriations of the regional budget for the fulfillment of the current expenditure obligations of the region for the next financial year and the first year of the planning period, approved by the law of the region on the regional budget for the current financial year and planning period;

change in the budgetary appropriations of the regional budget for the fulfillment of existing expenditure obligations for the next financial year and the first year of the planning period in comparison with the volumes approved by the law of the region on the regional budget for the current financial year and planning period;

budget appropriations of the regional budget for the fulfillment of the current expenditure obligations of the region for the second year of the planning period;

budget appropriations of the regional budget for the fulfillment of the accepted expenditure obligations of the region for the next financial year and planning period.

5. The maximum volume of budgetary appropriations from own sources (V ps) is determined by:

5.1. for the next financial year (the first year of the planning period) according to the formula:

V ps1 - the maximum amount of budget appropriations from own sources for the next financial year (the first year of the planning period);

Law V - the volume of budget allocations of the regional budget for the fulfillment of the current expenditure obligations of the region for the next financial year (the first year of the planning period), approved by the law of the region on the regional budget for the current financial year and planning period;

V rev - change in the volume of budgetary appropriations of the regional budget for the fulfillment of the current expenditure obligations of the region for the next financial year (the first year of the planning period) in comparison with the volumes approved by the law of the region on the regional budget for the current financial year and planning period;

V prin - the volume of budgetary appropriations of the regional budget for the fulfillment of the accepted expenditure obligations of the region for the next financial year (the first year of the planning period);

5.2 for the second year of the planning period according to the formula:

V ps2 - the maximum volume of budgetary appropriations from own sources for the second year of the planning period;

V p2 - the volume of budgetary appropriations of the regional budget for the fulfillment of the current expenditure obligations of the region for the second year of the planning period

V prin2 - the volume of budgetary appropriations of the regional budget for the implementation of the accepted expenditure obligations of the region for the second year of the planning period.

Change in the volume of budgetary appropriations of the regional budget for the fulfillment of the current expenditure obligations of the region for the next financial year and the first year of the planning period in comparison with the volumes approved by the law of the region on the regional budget for the current financial year and the planning period, the volume of budgetary appropriations of the regional budget for the fulfillment of existing expenditure obligations region for the second year of the planning period, the amount of budgetary appropriations of the regional budget for the fulfillment of the accepted expenditure obligations of the region for the next financial year and planning period are determined based on the proposals of the main managers of the regional budget funds for the distribution of budgetary appropriations for the next financial year and planning period, submitted in accordance with with the procedure and methodology for planning budgetary appropriations of the regional budget, annually approved by order of the department of finance of the region.

6. The maximum volume of budget appropriations from own sources in the corresponding financial year cannot exceed the total volume of tax and non-tax revenues, inter-budget transfers that do not have a designated purpose and sources of financing the regional budget deficit.

The deficit of the regional budget and the volume of the state debt of the region in the corresponding financial year must comply with the restrictions established by the Budget Code of the Russian Federation.

7. In case of non-compliance with the provisions specified in paragraph 6 of this Procedure, the head of the Department of Finance of the region decides to adjust the maximum volumes of budgetary appropriations from its own sources in the direction of reduction, with the exception of the volumes of budgetary appropriations provided for:

social payments, including the fulfillment of public regulatory obligations;

wages and accruals on wage payments;

formation of the Road Fund of the Vologda Oblast.

The maximum amount of budgetary appropriations provided for at the expense of gratuitous receipts with a designated purpose is not subject to adjustment.

8. Adjustment of the maximum volumes of budget appropriations from own sources is carried out for the corresponding financial year in the following order:

8.1. The amount of adjustment of the maximum volume of budgetary appropriations from own sources for the corresponding financial year is determined by the formula:

S corr - the amount of reduction of the maximum volume of budget appropriations from own sources for the corresponding financial year;

V ps - the maximum amount of budget appropriations from own sources for the corresponding financial year, determined in accordance with paragraph 5 of this Procedure;

V max - the maximum amount of budgetary appropriations from own sources, the maximum possible, taking into account the provisions of paragraph 6 of this Procedure.

8.2. First of all, the budget allocations provided for in the formation of the draft regional budget for the next financial year and the planning period for budget investments in facilities are subject to adjustment. capital construction state property of the region, as well as subsidies to local budgets for co-financing of capital construction projects in the framework of investment projects (hereinafter referred to as budget investments).

8.3. Secondly, the budget allocations provided for in the formation of the draft regional budget for the next financial year and planning period, not related to budget investments, are adjusted according to the formula:

V izp - decrease in the volume of budgetary appropriations not related to budgetary investments;

V other - the volume of budget appropriations not related to budget investments;

K - reduction factor, which is determined by the formula

S corr - the amount of reduction of the limiting volume of budget appropriations;

V izi - the amount of reduction in the volume of budget investments in accordance with subparagraph 8.2 of this Procedure;

V max - the maximum amount of budgetary appropriations from own sources, the maximum possible, taking into account the provisions of paragraphs 5 and 6 of this Procedure.

9. The Department of Finance of the region forms the maximum volumes of budgetary appropriations from its own sources, taking into account the application of a reduction factor in accordance with subparagraph 8.3 of this Procedure when determining the maximum volumes of budgetary appropriations in the process of drafting the regional budget for the next financial year and planning period and brings the maximum volumes of budgetary appropriations to the main managers of the regional budget funds.

10. The maximum volumes of budgetary appropriations, brought to the main managers of the regional budget funds, can be specified in the process of forming the draft regional budget for the next financial year and planning period, taking into account the approvals, as a result of making decisions to change the state programs of the region, long-term and departmental target programs , in the event of changes in individual indicators for tax and non-tax revenues of the regional budget and sources of financing the regional budget deficit, as well as in case of changes in the indicators of the draft federal law on the federal budget for the next financial year and planning period.

Text of the document as of July 2016

In accordance with Article 154 of the Budget Code of the Russian Federation, in order to carry out work on the formation of a draft regional budget, the administration of the Solnechny municipal district decides:

1. Approve the attached Procedure for determining the maximum volume of budgetary appropriations brought to the attention of the main managers of budgetary funds in the process of drafting the budget of the Solnechny municipal district (hereinafter referred to as the district budget).

2. To impose control over the implementation of this resolution on the deputy head of the administration of the Solnechny municipal district for economic issues Timchenko S.I.

3. Publish this resolution in the socio-political newspaper "Solnechny Meridian" and post it on the official website of the administration of the municipal district in the information and telecommunication network "Internet".

4. This resolution comes into force after its official publication.

Head of the municipal district V.N. Starkov

Appendix to the resolution of the administration of the Solnechny municipal district of December 5, 2014 N 182

ORDER

DETERMINATIONS OF THE LIMITS OF BUDGET ALLOCATIONS SUPPLIED TO THE MAIN MANAGERS OF BUDGET FUNDS IN THE PROCESS OF DRAFTING THE DRAFT BUDGET OF THE SOLNYCHNOY MUNICIPAL DISTRICT

1. This Procedure establishes the procedure for determining the financial department of the administration of the Solnechny municipal district (hereinafter referred to as the financial department) of the maximum volume of budgetary appropriations brought to the attention of the main managers of budgetary funds in the process of drafting the district budget for the next financial year and planning period (hereinafter referred to as the maximum volume of budgetary appropriations ).

2. The maximum amount of budgetary appropriations brought to the main managers of budgetary funds in the process of drafting the district budget cannot exceed the total amount of revenues of the district budget and income from sources of financing its deficit, reduced by the amount of payments from the district budget associated with sources of financing the deficit and changes balances on the accounts of the district budget.

3. The maximum amount of budget appropriations includes:

Budget allocations for servicing the municipal debt;

Budget allocations for the execution of judicial acts on claims for compensation for harm caused to citizens or legal entities as a result of illegal actions (inaction) of local governments of the Solnechny municipal district, or officials these bodies;

Budgetary allocations for the provision of interbudgetary transfers;

Budget appropriations to ensure the performance of the functions of state institutions and local self-government bodies of the region;

Budget allocations for the provision municipal services(performance of work) by municipal budgetary institutions of the district;

Budget allocations for the provision of subsidies to legal entities (with the exception of municipal institutions district), individual entrepreneurs, individuals - producers of goods, works, services.

4. The volume of budgetary appropriations for servicing the municipal debt is determined on the basis of the actually required volume of expenditures for servicing the municipal debt for the corresponding financial year in accordance with the actually accepted debt obligations in previous years, as well as the planned volume of debt obligations, the acceptance of which is planned in the corresponding financial year.

5. The volume of budget allocations for the execution of judicial acts on claims for compensation for harm caused to citizens or legal entities as a result of illegal actions (inaction) of local government bodies of the Solnechny municipal district or officials of these bodies is determined based on the actually required amount of expenses for these purposes in in accordance with previous court decisions.

6. The amount of budget allocations for the provision of interbudgetary transfers is determined as follows:

Bm = Vm(d) + Vm(o), where

Bm is the volume of budgetary appropriations for the provision of interbudgetary transfers;

Vm(d) - the amount of budgetary appropriations for the provision of interbudgetary transfers in the form of subsidies to equalize the budgetary security of the district's settlements, determined in the prescribed manner;

Vm(o) - the volume of other interbudgetary transfers to the budgets of settlements in the district, determined in accordance with the approved methods (draft methods).

7. The volume of budget allocations for ensuring the performance of the functions of state institutions and local governments, for the provision of municipal services by municipal state institutions is carried out in accordance with the indicators budget estimate institutions.

The main administrators of the funds of the district budget, which are in charge of state institutions, in determining the indicators of the budget estimate, have the right to use the standard costs for the provision of relevant municipal services and the standard costs for the maintenance of property.

8. The volume of budget allocations for the provision of municipal services (performance of work) by municipal budgetary institutions of the district is carried out taking into account the municipal task and is determined as follows:

Fy = SUMi Ni x ki + Nim, where

Fy - the amount of subsidy for the implementation of the municipal task budget institution in the respective financial year;

Ni - standard costs for the provision of municipal services in the corresponding financial year;

ki - the volume (number of units) of the provision of municipal services in the corresponding financial year;

Nm - standard costs for the maintenance of property in the corresponding financial year.

The procedure for determining these costs (and their amounts for the next financial year, if they are established) is approved by the main managers of the district budget funds, which are in charge of state institutions, independently in accordance with guidelines on the calculation of standard costs for the provision of municipal services by municipal institutions of the Solnechny municipal district and standard costs for the maintenance of property of municipal institutions of the Solnechny municipal district.

9. The volume of budget allocations for the provision of subsidies to legal entities (with the exception of municipal institutions), individual entrepreneurs, individuals - producers of goods, works, services in order to reimburse costs or lost income in connection with the production (sale) of goods, performance of work, provision of services calculated by the planned method in accordance with the regulatory legal acts Solnechny municipal district, accounting method for the level of inflation or another coefficient corresponding to the cost of goods, works, services.

10. The financial department, having received from the chief administrators of the district budget revenues a forecast of budget revenues and a forecast of revenues from sources of financing the budget deficit for the next financial year, evaluates their reliability and determines, in accordance with the requirements of the Budget Code of the Russian Federation, the total amount of funds of the district budget that can be spent in the next financial year.

11. The financial department distributes the total amount of funds of the district budget to be spent between the subjects budget planning(the main managers of budgetary funds) based on the actual proportions of budgetary appropriations for the solution of issues of local importance that have actually developed over the three years preceding the planned one.