Question 74. Budget classification of the Russian Federation The Russian budget classification includes: 1) classification of budget revenues of the Russian Federation; 2) functional classification of budget expenditures of the Russian Federation and economic classification of budget expenditures of the Russian Federation; 3) classification of sources

The budget classification of the Russian Federation is a grouping of income, expenses, sources of financing budget deficits and operations of public legal entities in the budget system. It is used for the preparation and execution of budgets, the formation of budget reporting, ensuring the comparability of budget indicators in the country's budget system. Until 2008, eight classifications were used, including a classification of income, three classifications of expenses (economic, functional and departmental), two classifications of sources of financing the state deficit.

The determination of the principles, structure of codes, as well as the assignment of codes to the components of the budget classification are carried out by the Ministry of Finance. The new budget classification identifies four types:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of sources of financing budget deficits;
4. classification of operations of public legal entities (operations of the public administration sector).

The basic positions of the first two levels of each type of budget classification are established directly by the Budget Code. They are uniform for all budgets of the budget system. The Ministry of Finance of the Russian Federation has the right to approve uniform positions for the classification of income and classification of operations of the general government sector at lower levels, which guarantees the unity of budget accounting and reporting.

The classification of budget income of the Federation is a grouping of revenue sources of budgets at all levels of the budget system. The structure of the twenty-digit code for the classification of budget income is presented in the form of four components:

1. chief administrator;
2. type of income (group, subgroup, article, subarticle, element);
3. subtype of income;
4. general government operations.

Chief Revenue Administrator- these are government bodies, state extra-budgetary funds, local government, the Central Bank and other organizations that determine the list of accountable administrators of budget revenues.

He has the following budgetary powers:

• forms a list of accountable budget revenue administrators;
• provides information necessary for drawing up a medium-term financial plan and draft budget, as well as a cash plan;
• generates budget reporting.

Administrators of budget revenues are state authorities, local governments, management bodies of state extra-budgetary funds, the Bank of Russia, as well as budgetary institutions. They monitor the correctness of calculation, completeness and timeliness of payment, make decisions on the return of overpaid payments to the budget, penalties and fines on them. Administrators monitor, control, analyze and forecast the receipt of funds from the relevant income source.

The income code occupies 20 digits, including the administrator code consisting of three characters. The income type code (4-13th code digits) consists of 10 characters and includes: group (4th code digit); subgroup (5-6th code digits); article (7-8th digits of code); subarticle (9-11th code digits) and element (12-13th code digits).

The classification of budget revenues consists of only two groups:

• 000 1 00 00000 00 0000 000 - “Tax and non-tax revenues”;
• 000 2 00 00000 00 0000 000 - “Gratuitous receipts.”

Income from the use of property in state or municipal ownership, income from paid services provided by budgetary institutions, after paying taxes and fees, must be reflected within the group “Tax and non-tax income”. The income type code provides the following groups

• 1 00 00000 00 - income;
• 2 00 00000 00 - gratuitous receipts;
• 3 00 00000 00 - income from business and other income-generating activities.

The “Income” group includes the subgroups given in table. 2.1.

The group “Free receipts” includes the following subgroups:

• 2 01 00000 00 - gratuitous receipts from non-residents; 2 02 00000 00 - gratuitous receipts from other budgets;
• 2 03 00000 00 - gratuitous receipts from government organizations;
• 2 04 00000 00 - gratuitous receipts from non-governmental organizations;
• 2 05 00000 00 - gratuitous receipts from supranational organizations;
• 2 07 00000 00 - other gratuitous receipts.

Subgroups of the income type code are detailed in terms of articles and subarticles. Next, the following codes of income elements are established:

• 01 - federal budget;
• 02 - budget of a constituent entity of the Russian Federation;
• 03 - budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;
• 04 - budget of the city district;
• 05 - budget of the municipal district;
• 06 - budget of the Pension Fund of the Russian Federation;
• 07 - budget of the Social Insurance Fund of the Russian Federation;
• 08 - budget of the Federal Compulsory Medical Insurance Fund;
• 09 - budget of the territorial compulsory health insurance fund;
• 10 - settlement budget.

The revenue subtype code (this code in the 2007 budgets designated a program or subprogram) occupies 4 categories - from 14 to 17, and 3 categories are allocated for the classification of operations of the general government sector - from 18 to 20.

Codes of subtypes of income, the main administrators of which are state authorities, local self-government bodies, management bodies of state extra-budgetary funds and (or) budgetary institutions under their jurisdiction, are approved respectively by the Ministry of Finance of the Russian Federation, the financial body of the subject of the Russian Federation, the financial body of the municipality.

For example, code 1000 means the amount of payment (recalculations, arrears and debt), and 2000 means penalties and interest, 3000 means the amount of monetary penalties (fines). When mobilizing export customs duties on crude oil, customs authorities are required to inform payers of the full budget classification code, for example 1001 - the amount of export customs duty on crude oil from taxable exports (recalculations, arrears and debt on the corresponding payment).

Economic classification of income involves grouping transactions according to their economic content, for example:

• 110 - tax revenues;
• 120 - income from property;
• 130 - income from the provision of paid services;
• 140 - the amount of forced seizure;
• 150 - gratuitous and irrevocable revenues from budgets;
• 151 - revenues from other budgets of the budget system of the Russian Federation;
• 152 - transfers of supranational organizations and foreign governments;
• 153 - transfers from international financial organizations;
• 160 - contributions, deductions for social needs; 180 - other income.

Taking into account the above, revenues credited to the budgets of the budget system will have the options shown in table. 2.2 and 2.3.

The classification of operations in the general government sector provides for the grouping of budget operations according to their economic content and the possibility of its application in budget accounting. There are two possible approaches to reflecting transactions in accounting - the cash accrual method. The accrual method allows you to compare the cost of services provided by various units of the public administration sector and increase the transparency of the financial activities of authorities and budgetary institutions.

Classification of budget expenses represents a grouping of expenses of budgets of all levels. It reflects the direction of budget funds for the performance of basic functions by units of the public administration and local self-government sectors and the solution of socio-economic problems. The classification of expenses consists of three components:

1. code of the main manager of budget funds;
2. code of section, subsection, target item and type of expenses;
3. code for the classification of operations of the general government sector related to budget expenditures.

Since 2008, lists and codes of target items and types of budget expenditures have been approved as part of the departmental structure of expenditures by the law (decision) on the budget or 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. Thus, at the stage of drawing up and reviewing draft budgets, it became possible to adapt the budget classification to the specifics and needs of each budget level.

The Budget Code 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 possibilities for a more detailed reflection of expenditure obligations fulfilled by the main managers of budget funds and the long-term or departmental target programs they implement are significantly expanded. This sector includes state authorities, local governments, as well as state and municipal institutions.

The expense classification code still has 20 characters and has the following structure: code of the main manager of budget funds - 3 characters; section - 2 characters; subsection - 2 characters; code of the target article, including a program slice, - 7 characters; expense person code - 3 digits; classification code for operations of the general government sector related to budget expenditures - 3 digits.

The main administrator of budget funds can be government bodies, management of state extra-budgetary funds, local government bodies, local administrations, as well as the most significant institutions of science, education, culture and health care. They have the right to distribute budget allocations and limits of budget obligations between subordinate managers and (or) recipients of budget funds.

The list of main managers of funds from the federal budget, the budget of a constituent entity of the Russian Federation, the budgets of state extra-budgetary funds, the local budget is established by the law (decision) on the corresponding budget as part of the departmental expenditure structure.

The classification of budget expenditures contains 11 sections, reflecting the direction of financial resources to perform the main functions of the state. Separated by detailed subsections that specify the direction of budget funds to perform state functions within the sections. The new Budget Code establishes uniform sections and subsections for all budgets of the budget system. Thus, section 0100 “National Issues” reflects the expenses for the functioning of the head of state, senior officials of the constituent entities, heads of municipal administration, legislative (representative) bodies of state power and local self-government, government, supreme executive bodies of the constituent entities, local administrations, the judicial system, financial, tax and customs authorities and supervisory authorities in these areas. This section reflects expenses for holding elections and referendums, international cooperation, international economic and humanitarian assistance, fundamental research, servicing state and municipal debt, as well as budgetary allocations for reserve funds, expenses for applied scientific research in the field of national issues and other general government expenses. .

Section 0200 “National Defense” reflects expenses related to ensuring national defense, maintaining and supporting the activities of the armed forces, as well as expenses to ensure collective security and peacekeeping activities, and applied scientific research.

Section 0300 “National Security and Law Enforcement” reflects the costs of maintaining and supporting the activities of the prosecutor’s office, justice, internal affairs, security, border service, as well as internal troops, the penal system, costs of preventing and eliminating the consequences of emergencies and natural disasters , civil defense, etc.

Section 0400 “National Economy” reflects expenses for supporting the activities of sectors of the economy (for the maintenance and support of the activities of ministries, services and agencies that carry out leadership and management in the sphere of the national economy, including industry and energy). This section reflects the costs of complying with competition laws in commodity markets, the financial services market, in the field of environmental management, technological and nuclear supervision. The section includes subsections in economic areas, including “Fuel and Energy”, “Exploration and Use of Outer Space”, “Reproduction of the Mineral Resources Base”, “Agriculture and Fisheries”, “Water Resources”, “Forestry”, “Transport, communications and computer science”, “Applied scientific research in the field of national economics”.

Section 0500 “Housing and communal services” includes a new subsection 0503 “Improvement”. Section 0600 “Environmental Protection” includes a new subsection 0601 “Environmental Control”. Section 0700 “Education” includes subsections 0705 “Vocational training, retraining and advanced training” and 0706 “Higher and postgraduate professional education”.

There is also section 0800 “Culture, cinematography, media”; section 0900 “Health, physical education and sports”; Section 1000 “Social Policy”; section 1100 “Interbudgetary transfers”.

Section 1100 reflects subsidies, subsidies, and subventions. They have a subsection number, for example:

• 1101 “Grants to the budgets of constituent entities and municipalities.” This subsection reflects expenses in the form of subsidies to equalize the budgetary provision of constituent entities of the Russian Federation, municipal districts (urban districts) and settlements, subsidies to support measures to ensure the balance of budgets of the budget system;
• 1102 “Subsidies to the budgets of constituent entities and municipalities (interbudgetary subsidies).” This subsection reflects the costs of interbudgetary transfers provided to the budgets of the constituent entities of the Federation in order to co-finance expenditure obligations under the powers of government bodies of the constituent entities; on subjects of joint jurisdiction of the Russian Federation and its constituent entities and expenditure obligations for the implementation of the powers of local governments on issues of local importance, as well as interbudgetary transfers from the budgets of constituent entities to local budgets for the implementation of the powers of local governments on issues of local importance and interbudgetary transfers in the form of subsidies from local budgets to other budgets of the budget system. This subsection also reflects the costs of providing subsidies from the federal budget and investments to the budgets of the constituent entities for co-financing of capital construction projects of state property of the constituent entities, as well as the costs of providing subsidies from the budgets of the constituent entities of the Federation to local budgets for co-financing measures to provide certain categories of citizens with residential premises (if provision of social benefits);
• 1103 “Subventions to the budgets of constituent entities of the Russian Federation and municipalities.” This subsection reflects transfers provided to the budgets of constituent entities from the federal budget for the purpose of financial support for their spending obligations. This subsection includes interbudgetary transfers provided to local budgets from the budgets of constituent entities to financially support the expenditure obligations of municipalities arising in the performance of their state powers;
• 1104 “Other interbudgetary transfers.” This subsection identifies transfers provided from budgets for the implementation of local development programs and employment;
• 1105 “Interbudgetary transfers to the budgets of state extra-budgetary funds.”

Types of expenses are detailed by target items, target budget expenditure programs. They are approved by laws on the federal budget, budgets of state extra-budgetary funds (as part of the departmental structure of budget expenditures or in the consolidated budget schedule).

Target items ensure the linking of budget allocations to specific areas of activity of subjects and participants in the budget process within the subsections of the classification of budget expenditures. Each public regulatory obligation, long-term target program (subprogram), separate function of the activities of public authorities (local government) or project for budget investments is assigned unique codes of target items and types of expenditures of the corresponding budget.

The procedure for generating the list and codes of target items and types of budget expenditures is established by the Ministry of Finance. The list and codes of target items and (or) types of budget expenditures, the financial support of which is carried out through subventions or subsidies, are determined by the financial body that organizes the execution of the budget from which subventions and interbudgetary subsidies are provided.

Certain types of expenses, due to their universality, can be used in the budgets of the constituent entities of the Federation and local budgets. They include the following articles:

• 001 - “Performance of functions by budgetary institutions”;
• 003 - “Budget investments”;
• 005 - “Social payments”;
• 006 - “Subsidies to legal entities”;
• 007 - “Other subsidies”;
• 008 - “Financial Support Fund”;
• 009 - “Compensation Fund”;
• 010 - “Co-financing Fund”;
• 011 - “Fulfillment of international obligations”;
• 012 - “Performance of functions by state bodies”;
• 013 - “Other expenses”;
• 014 - “Functioning of bodies in the field of national security, law enforcement and defense”;
• 015 - “Research and development work”;
• 016 - “Other interbudgetary transfers”;
• 017 - “Other subsidies”;
• 018 - “Subsidies to non-profit organizations”;
• 020 - “Co-financing of capital construction projects of state-owned subjects, property of municipalities.”

Classification of sources of financing budget deficits has become unified for both internal and external sources of financing budget deficits. It is a grouping of sources of financing deficits at all levels of the budget system, including the budgets of state extra-budgetary funds. The source classification code consists of 20 digits and includes:

1. code of the chief administrator of sources of financing budget deficits (1-3rd categories);
2. code, subgroups, articles and type of source of financing budget deficits (4-17th categories);
3. code for the classification of operations of the general government sector related to sources of financing budget deficits (18-20th categories).

The chief administrator of the sources of financing the deficit of the corresponding budget is determined by the law on this budget. These are state authorities, local self-government, local administration, management bodies of the state extra-budgetary fund and other organizations that have in their jurisdiction the administrators of the sources of financing the budget deficit.

The administrator of the sources of financing the budget deficit is the state government, local self-government, local administration, management bodies of the state extra-budgetary fund and other organizations that have the right to carry out operations with the sources of financing the budget deficit.

Groups and subgroups of sources of financing budget deficits are the same for all budgets in the budget system. In the classification of sources of financing deficits, two groups are distinguished, including:

• 000 01 00 00 00 00 0000 000 - sources of internal financing of budget deficits;
• 000 02 00 00 00 00 0000 000 - sources of external financing of budget deficits.

The group of sources of internal financing of budget deficits is detailed in the form of the following subgroups

• 000 01 01 00 00 00 0000 000 - government (municipal) securities, the nominal value of which is indicated in national currency. This subgroup reflects the difference between funds received from the placement of government (municipal) securities and funds allocated for their redemption;
• 000 0102 00 00 00 0000 000 - loans from credit institutions in national currency. This subgroup reflects the difference between loans received and amounts repaid by the Federation, constituent entities and municipal authorities;
• 000 01 03 00 00 00 0000 000 - budget loans from other budgets in the budget system in Russian currency. This subgroup also reflects the difference between budget loans received and repaid in Russian currency provided to the corresponding budget by other budgets in the budget system. In this subgroup, the difference is formed between the received and repaid amounts of budget loans in foreign currency provided by the Russian Federation to constituent entities as part of the use of targeted foreign loans (borrowings);
• 000 01 04 00 00 00 0000 000 - loans from international financial organizations in Russian currency. This subgroup reflects the difference between amounts received and repaid by the Russian Federation and its constituent entities in Russian currency;
• 000 01 05 00 00 00 0000 000 - change in account balances for accounting for budget funds during the financial year;
• 000 01 06 00 00 00 0000 000 - other sources of internal financing of budget deficits.

Other sources of internal financing of budget deficits include:

• proceeds from the sale of shares and other forms of participation in capital owned by the Russian Federation, constituent entities of the Russian Federation, municipalities;
• proceeds from the sale of state reserves of precious metals and precious stones, reduced by the cost of their acquisition;
• the amount of funds allocated for the execution of state guarantees of the Russian Federation, its constituent entities, guarantees of municipalities, in national currency, if the execution of guarantees leads to the emergence of the right of recourse of the guarantor to the principal;
• the difference between the funds received from the return of budget loans provided from the budget to legal entities or other budgets, and the amount of budget loans provided in national currency;
• other sources of internal financing of the budget deficit include: compensation payments on deposits in the Savings Bank of the Russian Federation as of June 20, 1991, deposits (contributions) in state insurance organizations as of January 1, 1992, repurchase of government securities (GKO USSR) and certificates of the USSR Savings Bank placed on the territory of the RSFSR before January 1, 1992;
• payments for repayment of government commodity obligations, bills of the Ministry of Finance of the Russian Federation.

Group 000 0107 00 00 00 0000 000 includes budget loans provided by the federal budget within the country at the expense of funds from targeted foreign loans (borrowings). This subgroup reflects the difference between the funds received from the return of budget loans at the expense of funds from targeted foreign loans (borrowings) provided within the country, and the amount of budget loans provided within the country at the expense of funds from targeted foreign loans (borrowings), etc.

The group of sources of external financing of budget deficits is detailed by the following subgroups:

• 000 02 01 00 00 00 0000 000 - government securities. This subgroup reflects the difference between funds received from the placement of government loans carried out by issuing government securities on behalf of the Russian Federation or its constituent entity, the nominal value of which is indicated in foreign currency, and funds aimed at repaying them;
• 000 02 02 00 00 01 0000 000 - loans from foreign states, including targeted foreign loans from international financial organizations, other subjects of international law, and foreign legal entities. This subgroup reflects the difference between loans received and repaid in foreign currency. This group takes into account funds transferred from the federal budget to Russian suppliers of goods and (or) services for export to repay the state external debt of the Russian Federation;
• 000 02 03 00 00 01 0000 000 - loans from credit institutions in foreign currency. This subgroup reflects the difference between loans received and repaid by the Russian Federation and a constituent entity of the Russian Federation in foreign currency from credit institutions;
• 000 02 04 00 00 00 0000 000 - other sources of external financing of budget deficits.

This subgroup reflects:

• the difference between the amount of funds allocated for the execution of state guarantees of the Federation and its subjects in foreign currency, if the execution of guarantees leads to the emergence of the right of recourse of the guarantor to the principal;
• the difference between funds received by the federal budget to repay the principal debt of foreign states (or foreign legal entities) to the Russian Federation, and funds aimed at providing government financial and export loans;
• other sources of external financing of the federal budget deficit, as well as the amount of funds allocated to repay other income obligations of the constituent entity of the Russian Federation in foreign currency.

Further detailing of the subgroups of the code under consideration is carried out by highlighting the items of sources of financing budget deficits. The list of articles and types is approved by the law on the relevant budget.

The element of the source of financing budget deficits reflects its belonging to the corresponding budget of the budget system (12-13th digits of the code). The following stand out: codes of elements of the article of the source of financing budget deficits:

• 1 - federal budget;
• 2 - budget of a constituent entity of the Russian Federation;
• 3 - budgets of intracity municipalities of federal cities of Moscow and St. Petersburg;
• 4 - budget of the city district;
• 5 - budget of the municipal district;
• 6 - budget of the Pension Fund of the Russian Federation;
• 7 - budget of the Social Insurance Fund of the Russian Federation;
• 8 - budget of the Federal Compulsory Medical Insurance Fund;
• 9 - budget of the territorial compulsory health insurance fund;
• 10 - settlement budget.

Within the type of sources (14-17th digits of the 20-digit classification code for sources of financing budget deficits), legislative acts of constituent entities or decisions of municipalities further detail the sources of financing deficits, taking into account the specifics of budget execution.

Until recently, the budget classification lacked a universal classification of operations for income, expenses and sources of financing budget deficits according to their economic content, which did not make it possible to combine the budget classification with the chart of accounts of budget accounting.

In order to eliminate these municipal shortcomings of the existing budget accounting system, a classification of operations of the general government sector was approved. This sector includes government bodies (including local governments) and state (municipal) institutions.

Classification of general government operations is a grouping of operations carried out in the public administration sector, depending on their economic content. This classification consists of the following groups:

• 100 - “Income”;
• 200 - “Expenses”;
• 300 - “Receipt of non-financial assets”;
• 400 - “Disposal of non-financial assets”;
• 500 - “Receipt of financial assets”;
• 600 - “Disposal of financial assets”;
• 700 - “Increase in obligations”;
• 800 - “Reduction of obligations.”

By group " Income» highlight individual articles, for example Art. 130 “Income from the provision of paid services”, Art. 150 “Gratuitary receipts from budgets”, sub-article 152 “Receipts from supranational organizations and foreign governments”, sub-article 153 “Receipts from international financial organizations”.

By group " Expenses» articles and sub-articles are also distinguished, for example Art. 210 “Wages and accruals for wage payments”, Art. 213 “Accruals for wage payments”, Art. 220 “Payment for work, services”, and in it, accordingly, subarticles 225 “Work, services for property maintenance”, 226 “Other work, services”, Art. 230 “Service of the state (municipal) doge” and, accordingly, subarticles 231 “Service of internal debt” and 232 “Service of external doge”.

By group " Increase in liabilities" can be called Art. 710 “Increase in debt on internal state (municipal) debt”, Art. 720 “Increase in debt on external public debt”, and for group 800 “Decrease in liabilities” - Art. 810 “Increase in debt on internal state (municipal) debt”, Art. 820 “Increase in debt on external public debt.”

• Budget classification of the Russian Federation(hereinafter referred to as the 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. To classify income, expenses and sources of financing budget deficits of the Russian Federation, a unified 20-digit code is used.
• Budget classification 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).

Structure of the budget income classification code

• Code of the chief budget revenue administrator.
• The code consists of 3 digits and is established by law (decision) on the appropriate budget. The assignment of budget revenue classification codes to the chief administrators of budget revenues is carried out on the basis of the powers they exercise to present demands for the transfer of property, including funds, to a public legal entity.
• Budget income type code
• The code is uniform for the budgets of the budget system of the Russian Federation, consists of 10 digits and includes: – income group (4th digit of the budget income classification code); – income subgroup (5-6 digits of the budget income classification code); – item of income (7-8 digits of the budget income classification code); – income sub-item (9-11 digits of the budget income classification code); – income element (12-13 digits of the budget income classification code).
• Income group code
• The code is the 4th digit of a twenty-digit income classification code. Details the relevant income group by source of income.
• Income subgroup code
• The code consists of 2 digits and is 5, 6 digits of the twenty-digit income classification code. Details the relevant income group by source of income.
• Income item code
• The code consists of 2 digits and is 7, 8 digits of the twenty-digit income classification code. Details the relevant income subgroup by source of income.
• Income subitem code
• The code consists of 3 digits and is 9 - 11 digits of the twenty-digit income classification code. Details the relevant income item by source of income.
• Revenue element code
• The code consists of 2 digits and is 12, 13 digits of the twenty-digit income classification code. Corresponds to the budget of the budgetary system of the Russian Federation, depending on the powers to set tax rates by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities in accordance with the legislation of the Russian Federation on taxes and fees.
• Budget income subtype code
• The code consists of 4 digits and is 14 - 17 digits of the twenty-digit income classification code. Details are provided by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, and financial authorities of local self-government.
• Analytical group of budget income subtype
• The analytical group of the budget income subtype consists of 3 digits (18-20 digits of the twenty-digit income classification code), is a grouping of income by type of financial transactions related to income, and can be detailed by articles and subarticles. The Ministry of Finance of the Russian Federation approves the codes of the analytical group of subtypes of budget revenues by type of budget revenues, which are mandatory for use by all levels of budgets of the budget system of the Russian Federation.

Structure of the budget expenditure classification code

• Code of the main manager of budget funds.
• The code is identical to the code of the chief administrator of budget revenues and is established in accordance with the list of main managers of funds of the corresponding budget approved as part of the departmental structure of budget expenditures. The main manager of funds of the corresponding budget, who has the powers of the chief administrator of revenues of a given budget, is assigned the code of the main manager of budget funds, corresponding to the code of the chief administrator of budget revenues.
• Section code
• The code consists of 2 characters and is 4.5 digits of the twenty-digit expense classification code. Determines the expenditure of budget funds to perform state functions.
• Subsection code
• The code consists of 2 characters and is 6.7 digits of the twenty-digit expense classification code. Specifies the direction of budget funds to perform state functions within sections. The structure of subsections of the functional classification of budget expenditures is built on the principle of identifying subfunctions.
• Target article code
• The code of the target item of budget expenditures consists of 10 digits and is 8-17 digits of the twenty-digit code for the classification of budget expenditures. The structure of the code of the target expenditure item of the corresponding budget includes: – code of the program (non-program) item (8-12 digits of the budget expenditure classification code); – expense direction code (13-17 digits of the budget expense classification code).
  Codes for target expenditure items of the corresponding budget are established by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, and financial authorities of local self-government.
• Program (non-program) article code
• The program (non-program) item code consists of 5 digits (8-12 digits of the budget expenditure classification code). The code structure of the program (non-program) expenditure item of the corresponding budget includes: – code of the program (non-program) direction of expenditure (8-9 digits of the budget expenditure classification code); – subprogram code (10th digit of the budget expenditure classification code); – code of the main event (11-12 digits of the budget expenditure classification code).
• Code of program (non-program) direction of expenses.
• The program (non-program) expenditure direction code consists of 2 digits (8-9 digits of the budget expenditure classification code) and is intended for coding budget allocations for state programs, non-programme areas of activity of government bodies, management bodies of state extra-budgetary funds, the most significant scientific institutions, education, culture and health care specified in the departmental structure of expenditures of the corresponding budget.
• Subroutine code
• The subprogram code consists of one digit (the 10th digit of the budget expenditure classification code) and is intended for coding budget allocations for subprograms of state programs, target programs, departmental target programs within the framework of non-program activities of government bodies, management bodies of state extra-budgetary funds, the most significant institutions science, education, culture and health care specified in the departmental structure of expenditures of the corresponding budget.
• Main event code
• The main activity code consists of 2 digits (11-12 digits of the budget expenditure classification code) and is intended for coding budget allocations for main activities (departmental target programs) within the framework of subprograms of state programs and target programs.
• Expense type code
• The expense type code consists of 3 digits (18-20 digits of the budget expense classification code) and is divided into group, subgroup and expense type element. Types of expenses detail the directions of financial support for the expenses of state bodies, management bodies of state extra-budgetary funds, local governments, local administration bodies, government institutions, other organizations exercising the powers of recipients of budget funds, according to target items of classification of expenses, as well as expenses of state (municipal) budget and autonomous institutions.

Structure of the code for classification of sources of financing budget deficits

• Code of the chief administrator of sources of financing the budget deficit
• The code consists of 3 digits and is 1-3 digits of the twenty-digit code for classifying sources of financing the budget deficit. Established by the law (decision) on the budget. Assigning to the chief administrators of the sources of financing the budget deficit the classification codes of the sources of financing the budget deficit, containing the chapter code, is carried out on the basis of the powers they exercise to carry out transactions with the sources of financing the budget deficits.
• Group code
• The code consists of 2 digits and is 4, 5 twenty-digit code for classifying sources of financing the budget deficit. Divides the sources of financing budget deficits into sources of internal and external financing of budget deficits.
• Subgroup code
• The code consists of 2 digits and is 6, 7 twenty-digit code for classifying sources of financing the budget deficit. Details the corresponding group of sources of financing budget deficits.
• Code of the article for sources of financing the budget deficit.
• The code consists of 6 characters and is 8 - 13 twenty-digit code for classifying sources of financing the budget deficit. Detailed the corresponding subgroup of sources of financing budget deficits. Includes a sub-article and an element of sources of financing budget deficits.
• Subarticle code
• The code consists of 2 characters and is 10, 11 twenty-digit code for classification of sources of financing the budget deficit. Details the corresponding article on the sources of financing budget deficits.
• Item code
• The code consists of 2 characters and is 12, 13 twenty-digit code for classification of sources of financing the budget deficit. Reflects the affiliation of the source of financing the budget deficit with the corresponding budget of the budget system of the Russian Federation and coincides with the code of the element of budget revenues.
• Code of the type of sources of financing the budget deficit
• The code for the type of sources of financing budget deficits consists of 7 digits (14-20 digits of the classification code for sources of financing budget deficits) and includes: – subtype of sources of financing budget deficits (14-17 digits of the classification code for sources of financing budget deficits); – analytical group of the type of sources of financing budget deficits (18-20 digits of the classification code for sources of financing budget deficits).
• Subspecies
• The subtype code for the source of financing the budget deficit consists of 4 digits (14-17 digits of the classification code for the sources of financing the budget deficit). The list of codes for subtypes of sources of financing the deficit of the corresponding budget is established by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, and financial authorities of local self-government.
• Analytical group
• The analytical group of the type of sources of financing budget deficits consists of 3 categories (18-20 digits of the classification code for sources of financing budget deficits) and is a grouping of sources of financing budget deficits by type of financial transactions related to sources of financing budget deficits. The Ministry of Finance of the Russian Federation approves the codes of the analytical group for the type of sources of financing budget deficits, which are mandatory for use by all levels of budgets of the budget system of the Russian Federation.

Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.

The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.

The budget classification of the Russian Federation includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of funding sources;
4. classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).

• sources of internal financing of budget deficits;
• sources of external financing of the federal budget deficit;
• types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
• types of the Russian Federation.

Budget classification of income

The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.

Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.

Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.

Budget classification of expenses

Classification of expenses carried out according to several criteria:

• Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
• Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
• Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)

Functional classification of budget expenses

It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.

The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.

• 0100 – State administration and local government
• 0200 - Judicial branch
• 0300 – International activities
• 0400 - National Defense
• 0500 — Law enforcement and state security
• 0600 — Fundamental research and promotion of scientific and technological progress
• 0700 — Industry, energy and construction
• 0800 – Agriculture and fishing
• 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
• 1000 – Transport, road management, communications and computer science
• 1100 — Development of market infrastructure
• 1200 — Housing and communal services
• 1300 — Prevention and response to emergencies and natural disasters
• 1400 - Education
• 1500 – Culture, art and cinematography
• 1600 - Media
• 1700 – Health and physical education

• 1800 - Social policy
• 1900 - Service of public debt
• 2000 — Replenishment of state stocks and reserves
• 2100 -Financial assistance to budgets of other levels
• 2200 -Disposal and liquidation of weapons, including implementation of international treaties
• 2300 - Mobilization preparation of the economy
• 2400 -Exploration and use of outer space
• 3000 -Other expenses
• 3100 -Targeted budget funds

Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.

The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of operations of the general government sector is a grouping of operations depending on their economic content.

Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).

The classification of operations of the general government sector consists of the following groups:

• 100 Income;
• 200 Expenses;
• 300 Receipt of non-financial assets;
• 400 Disposal of non-financial assets;
• 500 Receipt of financial assets;
• 600 Disposal of financial assets;
• 700 Increase in liabilities;
• 800 Reduction of liabilities.

Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.

The main requirements for budget classification are:

Simplicity;

Visibility;

Definition;

Identification and distribution of sources of income by levels of the system;

Determination of directions for spending budget funds;

Detailed decoding of the subsections of the classification, ensuring comparability of the composition and structure of indicators of the revenue and expenditure parts of budgets, their content and analysis.

This classification is uniform for budgets of all levels and is approved by the Federal Law. It is used for:

Approval, preparation and use of budgets;

Control over the expenditure of budget funds;

Ensuring comparability of indicators at all levels;

Drawing up consolidated budgets in various territories.

Budget classification is the provision of targeted allocation of financial resources; with its help, the problem of to whom, how much and for what purposes financial resources are allocated from the federal budget is solved. It should enable economic analysis of government spending.

Budget classification includes:

1. classification of budget revenues of the Russian Federation;

2. functional classification of budget expenditures of the Russian Federation;

3. economic classification of budget expenditures of the Russian Federation;

4. classification of sources of internal financing of budget deficits of the Russian Federation;

5. classification of sources of external financing of the federal budget deficit;

6. classification of types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;

7. classification of types of state external debt of the Russian Federation and state external assets of the Russian Federation;

8. departmental classification of federal budget expenditures.

The budget classification is structured in such a way that it makes it possible to clearly bring into a single system the composition of income, expenses and sources of financing the budget deficit of the budget system of the Russian Federation.

Budget funds

Target budget funds (Article 17 of the Budget Code of the Russian Federation) - this is a fund of funds formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of income for a specific purpose or in the order of targeted deductions from specific types of income or other receipts from specific types of income or other receipts and used according to a separate estimate

Targeted budget funds are an intermediate step between the budget form of redistribution of funds and the extra-budgetary one. The concept of “targeted budget funds” appeared in 1995, when a similar status was assigned to some previously extra-budgetary funds created as a targeted source of financing for individual government expenditures, and individual budget items with targeted funds receipts

They are similar to extra-budgetary funds by targeted sources and targeted spending of funds; belonging to the budget determines all other characteristics of these funds. The inclusion of target funds in the budget gives them formal characteristics of budgetary funds, without changing their essence as a limited form of redistribution of a certain part of the newly created value. In other words, the allocation of a target fund in the budget is more significant from the perspective of changing the redistributive role than its movement outside the budget or consolidation into the budget.

The composition of target budget funds in the federal budget is not constant.

Creation of a Stabilization Fund in Russia– one of the most significant achievements of V.V. Putin as President of the Russian Federation. The foundation of the Stabilization Fund of the Russian Federation dates back to January 1, 2004.

The main purpose of the Stabilization Fund, as conceived by its creators, is to serve as a strategic financial reserve of the Russian Federation. The reserve funds accumulated by the Stabilization Fund are necessary in order to meet the government's budget obligations in unfavorable economic situations for Russia (for example, a sharp drop in oil prices). Also in the Budget Code of the Russian Federation (in the chapter dedicated to the Stabilization Fund) there was a clause: if the total amount of the Stabilization Fund exceeds 500 billion rubles, part of its funds can be spent on other needs of the state.

The principle of formation of the Stabilization Fund of the Russian Federation. To form the fund, it was decided to use additional federal budget revenues that appeared as a result of the oil price exceeding a certain level. Another source of funds for the Stabilization Fund is the balance of budget funds as of each subsequent financial year.

The functions performed by the Stabilization Fund of the Russian Federation are as follows:

Providing additional stability to public finances;

Assistance in stable economic development of Russia;

Reducing the dependence of the country's economy on negative fluctuations in revenues from the export of raw materials

Legislatively, the procedure for the formation and use of the Stabilization Fund was regulated by:

Federal Law No. 184-FZ “On introducing amendments to the Budget Code of the Russian Federation regarding the creation of the Stabilization Fund of the Russian Federation,” dated December 23, 2003. (this law ceased to apply on January 1, 2008).

Chapter 13.1. Budget Code of Russia “Stabilization Fund of the Russian Federation”. From January 1, 2008, this chapter became invalid (the date of the division of the Stabilization Fund into 2 parts). Instead, the Budget Code of Russia was supplemented by Chapter. 13.2 “Use of oil and gas revenues from the federal budget.”

Control. Management of the country's Stabilization Fund funds is entrusted to the Ministry of Finance of the Russian Federation, which must successfully solve two tasks: 1) ensure high liquidity of the Stabilization Fund funds; 2) protect the Stabilization Fund’s funds from depreciation.

The methods of managing the funds of the Stabilization Fund of the Russian Federation were strictly regulated by the Government of the country. There were only 2 of them, and they could be used to manage the fund’s funds separately or in combination:

1. Purchase of debt obligations of other states at the expense of the Stabilization Fund.

2. Purchase of foreign currency (euro, US dollars, British pounds sterling) at the expense of the Stabilization Fund, its subsequent placement in the Bank of the Russian Federation in special accounts for accounting the fund’s funds in foreign currencies.

1) A reserve fund designed to accumulate funds that will finance the budget deficit if oil prices fall sharply (the “rainy day” fund). It was decided to allocate up to 7% of the country’s GDP to the Reserve Fund, taking into account its annual growth.

2) The National Welfare Fund, intended to accumulate funds that will help solve the most important strategic tasks of Russia (for example, financing the pension system, solving the demographic problem). It accumulates the remaining income that is not included in the Reserve Fund.

The volume of funds of the Stabilization Fund (as of January 1, 2008), before its division, amounted to 3 trillion. 849.11 billion rubles.

Thanks to the founding of the Stabilization Fund in 2004, Russia was able to accumulate a huge, without exaggeration, gold and foreign exchange reserves; cover the deficit of the country's Pension Fund; pay off a significant part of external debts (from the times of the USSR and those arising in the 90s of the last century); relatively calmly, it was easier for other countries to survive the 2008 financial crisis.

Since 2008, the Stabilization Fund of the Russian Federation has been transformed, as part of the management of oil and gas revenues of the federal budget, into the Reserve Fund and the National Welfare Fund.

The following budgetary funds are allocated as part of the budget.

Reserve fund.

The reserve fund is a part of the federal budget funds that are subject to separate accounting and management for the purpose of carrying out an oil and gas transfer in the event of insufficient oil and gas revenues to financially support the specified transfer.

The reserve fund is formed from:

Oil and gas revenues;

Income from the management of the Reserve Fund.

Oil and gas transfer represents part of the federal budget funds used to finance the non-oil and gas deficit of the federal budget at the expense of oil and gas revenues of the federal budget and funds from the Reserve Fund.

Non-oil and gas deficit The federal budget is the difference between the volume of federal budget revenues excluding oil and gas revenues of the federal budget and income from the management of the Reserve Fund and the National Welfare Fund and the total volume of federal budget expenditures in the corresponding financial year.

Oil and gas revenues of the federal budget include federal budget revenues from the payment of:

Tax on the extraction of mineral resources in the form of hydrocarbon raw materials (oil, combustible natural gas from all types of hydrocarbon raw material deposits, gas condensate from all types of hydrocarbon raw material deposits);

Export customs duties on crude oil;

Export customs duties on natural gas;

Export customs duties on goods produced from oil

The size of the Reserve Fund is set at 10% of GDP forecast for the corresponding financial year.

Until January 1, 2011 The volume of oil and gas transfer is approved by the federal law on the federal budget in an amount not exceeding:

In 2008 – 6.1% of the GDP forecast for 2008;

For 2009 – 5.5% of the GDP forecast for 2009;

In 2010 – 4.5% of the GDP forecast for 2010.

The reserve fund can be used for early repayment of the government debt of the Russian Federation; for financial support of oil and gas transfers in the event of insufficient funds actually received in the reporting year to the federal budget.

The funds of the Reserve Fund are managed by the Ministry of Finance of Russia.

2. Reserve Fund of the President of the Russian Federation. Its size is no more than 1% of approved federal budget expenditures. The fund's funds are used to finance unforeseen expenses. The expenditure of funds is carried out on the basis of decrees and orders of the President of the Russian Federation. The funds of the fund cannot be used to conduct elections, referendums or cover the activities of the President of the Russian Federation.

3. Reserve funds of executive authorities (local administrations). The expenditure side of the federal budget, the budget of the Russian Federation and the municipal budget provides for the creation of:

– reserve fund of the Government of the Russian Federation;

– reserve funds of the highest executive bodies of state power of the constituent entities of the Russian Federation;

Reserve funds of local administrations.

The size of reserve funds of executive authorities cannot exceed 3% of total budget expenditures.

The funds from the reserve funds are used to finance unforeseen expenses: emergency restoration work, liquidation of the consequences of natural disasters and other emergency operations.

The procedure for using the reserve fund funds is established by the relevant executive authorities.

4.Federal Fund for Financial Support of the Subjects of the Russian Federation. The fund is formed in the form of subsidies as part of the federal budget in order to equalize the budgetary security of the constituent entities of the Russian Federation and is distributed among them in accordance with a unified methodology approved by the Government of the Russian Federation.

5. National Welfare Fund. The fund represents part of the federal budget funds used to ensure:

Co-financing of voluntary pension savings of citizens;

Balance (cover the deficit) of the budget of the Pension Fund of the Russian Federation.

The fund is managed by the Ministry of Finance of R.

The goals of managing the resources of the Reserve Fund and the National Welfare Fund are to ensure the safety of the funds of these funds and a stable level of income from their placement in the long term.

The funds of the Reserve Fund and the National Welfare Fund can be placed in foreign currency and certain types of financial assets denominated in foreign currency, established by the Budget Code of the Russian Federation.

The Ministry of Finance of the Russian Federation publishes monthly information on the receipt and use of oil and gas revenues of the federal budget, the amount of assets of the Reserve Fund and the National Welfare Fund at the beginning of the reporting month, the transfer of funds to these funds, their placement and use in the reporting month.

6. Federal fund for co-financing expenses is a set of subsidies allocated to the budgets of constituent entities of the Russian Federation, which are understood as interbudgetary transfers for the purpose of co-financing expenditure obligations.

The goals and conditions for the provision and expenditure of funds from the fund, the criteria for selecting subjects of the Russian Federation are established by federal law or regulations of the Government of the Russian Federation for a period of at least three years.