Budget organizations as budget funds. Budget and off-budget funds
In the activities of any organization, a situation may arise when, for one reason or another, it has to cancel the purchase. In Law 44-FZ, the cases, conditions and procedure for canceling a purchase are clearly spelled out. At the same time, 223-FZ gives customers much more freedom in how to cancel a purchase, allowing them to form rules for canceling purchases in the Procurement Regulations.
The restriction that can be found in the federal regulatory framework relating to 223-FZ says that if the customer is going to make changes to the procurement plan (including canceling the procurement), which is carried out through a tender or auction, then he is obliged to do this no later than the posting in the EIS of the notice of procurement, procurement documentation or changes made to them.
Suppliers who have claims against buyers due to a canceled purchase should therefore be guided by whether the customer is violating their own rules or not. And customers need to clearly and consistently describe such rules in their Procurement Regulations.
Purchase Cancellation Options:
- refusal of the customer to conduct the procurement procedure before the notice is posted in the EIS;
- refusal of the customer to conduct the procurement procedure after the notice is posted in the EIS;
- refusal of the customer to conclude the contract.
The customer's refusal to carry out the procurement procedure before the notice is posted in the EIS is the easiest option, it is enough to exclude the purchase from the plan. There is also a point of view that even if the failed purchase is not excluded from the plan, the law is not violated.
Refusal of the customer to conduct the procurement procedure after the notice is posted in the EIS. Customers often prescribe the right to refuse to conduct the procurement procedure “at any time”. However, they need to remember that there is civil law that regulates the conduct of tenders (competitions and auctions). The legislation, in particular, establishes that “unless otherwise provided by law or in the notice of the auction, the organizer of the open auction that published the notice has the right to refuse to hold the auction at any time, but no later than 3 days before the date of its holding , and from the competition - no later than 30 days before the competition." Therefore, if the customer wants to secure the possibility of refusing to conduct the auction or tender procedure "later" than the specified time, then he must necessarily indicate the "reduced" time in the notice of their conduct.
In case of refusal to conduct the procurement procedure, the customer usually provides for his obligation to return the bids submitted by him to the procurement participants at one time or another. The best option may be to establish a rule in the procurement regulation, according to which he can refuse to conduct the procurement procedure at any time before summarizing its results, and during the tender or auction - within the period indicated in the procurement notice. In the notice, you can indicate that the customer can refuse to carry out their procedures at any time before summing up their results. Refusal of the customer from the conclusion of the contract. In the procurement regulations, customers may also indicate their right to refuse to conclude a contract even after the winner of the procurement procedures has been determined.
At the same time, civil legislation contains a rule that “unless otherwise provided by law, the person who won the auction and the organizer of the auction sign on the day of the auction or competition the protocol on the results of the auction, which has the force of the contract”, and “if in accordance with the law, the conclusion of an agreement is possible only by holding an auction, if the organizer of the auction evades signing the protocol, the winner of the auction has the right to apply to the court with a demand to compel the conclusion of an agreement, as well as to compensate for losses caused by evasion of its conclusion. The best option for the customer is to establish in its Procurement Regulations a rule according to which he has the right to refuse to conclude a contract after summing up the results of the procurement procedure, except in cases of a tender or auction.
The state budget is the main financial plan for the formation, distribution and use of the centralized state fund. Its main purpose is to create conditions for the effective development of the economy, solve national problems, and strengthen the defense capability. The budget system consists of 3 elements: 1) the federal budget and the budgets of state extra-budgetary funds 2) the budget of the subjects of the federation and the budget of the territorial state extra-budgetary funds of the State. Extra-budgetary funds are state funds that have a designated purpose and are not included in the state budget. These funds are concentrated in special funds, each of which is intended for specific needs. Target budget funds are monetary funds formed as part of the budget from targeted sources and are spent strictly for their intended purpose.
18.Struktura budget: income and expenses. Budget deficit, how to cover it.
Page: The budget consists of income and expenses. Income reflects the sources of funds. What are the purposes for which they are spent? Sources of budget revenues: 1) taxes, fees and duties are the main source, 80-90% of the budget 2) non-tax revenues - 10-20% of income from the use of state property, central bank profits, income from state loans, as well as the immission of paper money. The main areas of public spending: 1) maintenance of authorities and administration 2) ensuring the country's defense 3) financing the judiciary 4) support for the national economy 5) social sphere and social protection 6) basic research and promotion of scientific and technological progress 7) public debt servicing . If government spending exceeds revenue, the country has a budget deficit. Types of deficit: 1) the actual deficit is the current budget deficit 2) the primary deficit is the difference between the total current deficit and the amount of payments to service the public debt 3) the structural deficit is the difference between government spending and budget revenues that would have gone into it under conditions of full employment. 4) cyclical is the difference between the actual deficit and the structural deficit. If revenues exceed spending, then the country has a budget surplus.
19. State Debt. Causes and consequences of a large public debt.
Ways to cover the budget deficit: 1) reduction of government spending 2) increase in income a) sale of gold and foreign exchange reserves (stash of state money) b) sale of state property c) immission of paper money d) loans (domestic-within the country from people, from banks, securities ,legal entities) The consequence of excessive immission of money was inflation and the reproduction of the budget deficit in the next year influence (loans from the IMF, from the state, the London club (association of creditor banks)
20. The essence of the tax and the tax system. The tax base. tax rate. Types of tax systems.
The tax is a mandatory gratuitous payment levied from organizations and individuals in order to financially support the activities of the state and municipal institutions. The fee is a mandatory fee collected from organizations and individuals for the commission of legally significant actions in their interests by state bodies. Duty is a tax levied by the state on the exported and imported goods. The totality of taxes, fees, duties and other payments form the tax system. The object of taxation is what the tax is levied on (property, income). accruals per unit of measurement of the tax base. (This is the amount in which the tax is levied) Classification of taxes: 1) by subjects of payment a) individuals (income tax) b) legal entities (property tax) 2) by purpose a) general (I form the budget state-va) b) targeted (spent on a specific purpose, an example of a transport tax) 3) by the method of withdrawal ) b) indirect charges are levied on goods and services, including in the price of the goods, therefore, they are paid by those who buy the goods (excise, VAT, duty) 4) status classification - according to belonging to the levels of government a) federal b) regional c) local (on land) 5) according to the taxation method, depending interest rate, tax rate fixed fixed in absolute amount per unit of taxation, regardless of the size of income. Progressive cash rate reduced social inequality in the country. A regressive vice versa increase.
Utkin E. A. Denisov A. F.
A separate part of the financial resources of the region are budgetary and extrabudgetary funds, which can be permanent or created for a certain period of time. The creation and organization of their activities is regulated by federal and regional legislation. In the subjects of the Federation, both general legislative acts and special laws on the creation of specific funds are adopted.
Budget funds are created as part of the regional budget as separate budgetary funds for:
Target financing of the most priority sectors of the regional economy;
Elimination of adverse consequences from the occurrence of emergency situations;
Socio-economic, environmental, scientific, technical and other programs and events significant for the region.
An off-budget fund is a separate part of the region's financial resources that is not part of the regional budget and has independent sources of formation and intended use.
In the regions are formed and operate:
Territorial divisions of federal off-budget funds;
Regional off-budget funds, the funds of which are regional property;
Extra-budgetary funds of municipalities.
For example, the law of the Tver region “On budgetary and non-budgetary funds of the Tver region” dated May 18, 1995 provides for the following budgetary funds:
Monetary Fund;
Territory Financial Support Fund;
Fund for financial support of the most important sectors of the national economy;
Regional Development Fund;
Fund for post-privatization support of enterprises;
Small and Medium Business Support Fund;
Fund for Agricultural Products, Raw Materials and Food;
Other funds in accordance with the adopted programs for the coming financial year.
The specified target budget funds, except for the fund for financial support of the most important sectors of the national economy, may be combined into a single budget collateral fund. The reserve budget funds of the region include the fund for liquidation of emergency situations, the fund for unforeseen expenses of the executive authority.
Regional non-budgetary funds are funds:
Development of the territory of the region;
Social support of the population;
regional administration;
Ecological;
Development of housing construction, etc.;
Local off-budget funds formed by local governments.
The funds of regional off-budget funds are intended to finance a set of targeted programs and activities, to solve economic, social, environmental and other tasks that are significant for the population of the regions.
The use of funds from budgetary and non-budgetary funds is regulated by the relevant regulatory act of the subject of the federation. The structure of income and expenses of each budgetary fund is established in the Regulations on the fund, and their amount is determined in the regional budget. Formation of income and expenditure of funds of an off-budget fund is carried out in accordance with the regional law on the budget of such a fund, which fixes the structure of income and expenses. Such budgets are compiled by the fund's management bodies and submitted for approval by the regional administration simultaneously with the draft law on the budget of the region.
Loans may be issued from budgetary and non-budgetary funds in the manner and under the conditions determined by the law on the regional budget. The legislative act on the budget of an off-budget fund provides for the maximum amount of funds allocated on a return basis, as well as the conditions for their provision.
Temporarily free funds of budgetary and non-budgetary funds, in the manner and under the conditions provided for by regional legislation, may be placed in income-generating assets. The norm of an insurance stock can be defined in the legislative order. Balances on the accounts of off-budget funds in banks should not be lower than the established safety stock.
To manage budgetary and non-budgetary funds, special collegiate bodies are created, which may include representatives of the executive and legislative bodies of the constituent entity of the Federation, executive directors of the relevant funds, representatives of enterprises, organizations, institutions, and other interested persons.
Targeted budgetary environmental funds are being formed in many regions. In Moscow, the funds of such a fund are formed from the following sources:
deductions from fees for emissions, discharges of pollutants into the environment, waste disposal, other types of pollution and irrational use of natural resources;
funds received from claims for compensation for damage caused to the natural environment, and from the collection of fines for environmental offenses, violations of sanitary norms and rules;
funds received in the form of compensation for damage during the construction and operation of facilities, the performance of work that has a negative impact on the environment;
funds earmarked for compensatory gardening;
funds received from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
voluntary contributions from enterprises, organizations, institutions, associations of citizens of the Russian Federation, as well as foreign legal entities and individuals;
other sources of funds that do not contradict the current legislation and the tasks of the fund.
Funds of the Ecological Fund are spent in the following areas:
Development and implementation of urban and regional programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population;
Financing of measures for the conservation and restoration of natural complexes, land resources and wildlife, maintenance, development of the territories of the natural complex, expansion of protected and recreational zones;
Financing the construction and reconstruction of environmental facilities;
Financing the creation and improvement of automated environmental monitoring systems, as well as the purchase of control, measuring and analytical equipment;
Financing of research and development work, development of a regulatory and legislative framework in the field of environmental protection, as well as the introduction of resource-saving and environmentally friendly technologies;
Financing the creation and expansion of the market for environmental services, the production of environmental equipment;
Financing programs for environmental education of the population, holding educational and methodological seminars, conferences, exhibitions and competitions;
Preparation and publication of an annual report on the state of the environment;
Financing the state environmental expertise of an unscheduled and retrospective nature, as well as the expertise of projects financed from the fund;
Issuance of budget loans in the prescribed manner for the implementation of environmental protection measures;
Organization of the implementation of environmental measures financed from the fund;
Other purposes related to the protection of the natural environment.
In many regions, targeted budget funds for combating crime are also being formed. The funds of such funds are spent on financing city programs to combat crime, strengthening the material and technical base, financing unforeseen expenses of the material and technical nature of law enforcement and military structures that carry out law enforcement activities, etc.
For example, in Moscow, the funds of the anti-crime fund are formed from the following sources:
Voluntary contributions from enterprises, organizations, cooperatives, public organizations and formations, citizens, foreign organizations and individuals;
Part of the funds received from the implementation of certain economic actions with foreign organizations and firms;
85 percent of funds collected as fines imposed by internal affairs bodies, with the exception of fines, the recipients of which are established by federal laws;
Various fees charged by law enforcement orders;
Fee for carrying out studies of the number designations of parts and assemblies of vehicles;
25 percent of the funds received from the auction sale of licenses for registration of invited foreign specialists;
3 percent of the amount of costs for conducting public auctions of real estate in the order of execution of court decisions;
Registration fee for citizens permanently residing outside of Russia;
Fee for registration of passports and inserts to them.
Within the framework of the general budget or within the framework of budgetary and extrabudgetary funds, program budgets can be adopted, i.e. budgets created for certain programs and projects, which are called program budgets. Program costs are generalized total costs that are obtained by aggregating the costs of various departments of the organization. A detailed breakdown of the costs of organizational units for the program budget is not necessary because it is not always based on the activities of only these units, and also because an organization can be involved in several programs at the same time, within which specific units are responsible for activities.
The program budget is usually aimed at the long term and is long-term. The program budget is based on an assessment of what results should be expected in the future.