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Fіnansove right - Vіhrov OP

Subject 5. The budgetary PROCESS UKRAЇNІ

Plan

1. Ponyattya i zmіst budgetary processes.
2. Procedure skladannya draft budget.
3. The order of acceptance that rozglyadu Sovereign Budget of Ukraine.
4. Vikonannya Sovereign budget of Ukraine for Change is the order of making up to Demba.
5. Zvіtnіst about vikonannya byudzhetіv.

1. Ponyattya i zmіst Budget Process

Dohodіv obsession, їh rozpodіl mіzh Lanka (species) byudzhetnoї Sistemi i vikoristannya їh on pokrittya vidatkіv, zv'yazanih іz vikonannyam peredbachenih Konstitutsієyu Ukraine funktsіy authorities powers i mіstsevogo samovryaduvannya not automatic and pass. Power for the Relief of legal norms retelno regulyuє vіdnosini scho vinikayut at formuvannі i vikonannі vsіh vidіv byudzhetіv, kontrolі for vikonannyam byudzhetіv i zvіtuvannі about їh vikonannya. Dіyalnіst organіv powers i mіstsevogo samovryaduvannya in the Branch budget from a wide planі won titles budgetary processes. In yuridichnіy lіteraturі to tsogo hour Absent єdinoї pillows schodo zmіstu ponyattya budgetary processes i yogo stadіy.

Bolgarskі vchenі lawyers fіnansisti, naslіduyuchi vіdomogo of professor A. Angelova, vvazhayut, scho tse budgetary processes processes of acceptance of law about Reigning budget tobto ponyattya budgetary processes totozhne ponyattyu zakonodavchogo processes. Vvazhaєmo, scho tse spіvstavlennya rіznih yavisch. Formuvannya budget not zvoditsya tіlki to skladannya draft law about the Reigning budget.

Mіzh іnshim, Yakscho proanalіzuvati titles normative act "Rules of registration of the draft Law of Ukraine about the Reigning budget of Ukraine", the takozh mozhna podumati scho Kabіnet Mіnіstrіv Ukraine, Mіnіsterstvo fіnansіv, galuzevі mіnіsterstva i vіdomstva, mіstsevі organic samovryaduvannya entire robot kontsentruyut on skladannі draft law about the Reigning budget, and not on the sovereign skladannі project budget. Tse ototozhnennya not zovsіm odnakovih yavisch.

Formuvannya budget system suspіlnih vіdnosin, pov'yazana s planuvannyam authorities vikonavchoї Vladi prіoritetnih vidatkіv, vishukuvannyam dostatnіh for tsogo Jerel, Vidanov tsimi bodies of a number of legal aktіv scho regulyuyut planuvannya processes. Process skladannya draft budget zakіnchuєtsya viroblennyam draft budget draft law i. Tsі projection i tsіly number dokumentіv, peredbachenih Budget Code of Ukraine, podaєtsya Kabіnetu Mіnіstrіv Ukraine. Bezumovno law about Reigning budget posіdaє smut Location Sered, fiscal and legal aktіv, yak i zavzhdi vіn Got provіdne value in їh sistemі, ale not Je єdinim scho regulyuє suspіlnі vіdnosini pid hour formuvannya budget. Skladaєtsya draft budget spochatku and potіm for uzagalnyuyuchimi pokaznikami skladaєtsya draft law about the Reigning budget.

Zvuzhennya ponyattya budgetary processes to stadіy skladannya draft law about the budget i yogo zatverdzhennya body zakonodavchoї Vladi lead to visnovku, scho Tse smut sklasti draft law i zatverditi Yogo.

Of acceptance of the law about the budget Reigning tse tіlki stvorennya Yurydychna mozhlivostey for zdіysnennya Volya zakonodavchogo body. Of acceptance of the law zakіnchuєtsya formuvannya budget, if organic zakonodavchoї i vikonavchoї Vladi vikoristovuyut svoї right schodo skladannya obov'yazki i i i zatverdzhennya budget zastosovuyut pravovі norms SSMSC regulyuyut tsі stadії.

Golovna stadіya budgetary processes vikonannya budget pid hour yakogo slіd finished off vikonannya pripisіv law about Reigning budget.

Budgetary processes tse zasnovana on legal norms dіyalnіst organіv powers i organіv mіstsevogo samovryaduvannya on skladannyu, rozglyadu draft budget zatverdzhennya that vikonannya budget skladannyu, rozglyadu i zatverdzhennyu zvіtu about vikonannya budget.

Povny budget cycle processes, tobto perіod s cob skladannya draft budget to zatverdzhennya zvіtu about Yogo vikonannya trivaє Ponad two prophets. In hodі zdіysnennya okremih etapіv dіyalnostі s budget SSMSC toil titles stadіy budgetary processes, realіzuyutsya byudzhetnі povnovazhennya vsіh sub'єktіv budgetary pravovіdnosin. Budgetary processes Je Form abo zasobom zdіysnennya materіalnih budget rules, SSMSC nadanі participant budgetary processes zakonodavstvom. Materіalnі i protsesualnі byudzhetnі right tіsno pov'yazanі.

Character zv'yazku materіalnih i protsesualnih rules of budgetary law іstotno vіdrіznyaєtsya od nature zv'yazku, napriklad have tsivіlnomu materіalnomu i tsivіlnoprotsesualnomu pravі, SSMSC іsnuyut yak samostіynі the Branch Law. Byudzhetnі materіalnі i protsesualnі normalized skladayut hoch i okremі pravovі іnstituti, ale from incoming pіdgaluz (rozdіl) fіnansovogo right budgetary rules. In tsivіlnih materіalnih i tsivіlnih protsesualnih vіdnosinah іsnuyut samostіynі, rіznі sub'єkti have budgetary tse odnі th Ti x sub'єkti.

Budgetary processes in Ukraїnі vіdbivaє vazhlivіshі RISS, vlastivі Nashomu budget povnota dohodіv i vidatkіv, dostovіrnіst, yak Mauger Buti dosyagnuta on osnovі realnostі pokaznikіv budget glasnіst i publіchnіst that spetsіalіzatsіya pokaznikіv dohodіv i vidatkіv budget zavdyaki zastosuvannyu byudzhetnoї klasifіkatsії on vsіh stadіyah processes, vrahuvannya zagalnoderzhavnih іnteresіv at skladannі i vikonannі byudzhetіv, garantovanіst samostіynostі mіstsevih byudzhetіv nevtruchannyam Reigning organіv in budgetary processes at mіstsevih budgets for vinyatkom vipadkіv, peredbachenih zakonodavstvom.

OAO All stadії budgetary processes zasnovuyutsya on legal ambushes, SSMSC povinnі garantuvati chіtke planuvannya, dotrimuvannya byudzhetnoї distsiplіni i postіyny control vikonannyam usіh vidіv byudzhetіv. Zgіdno s statte 98 Ukraine Konstitutsії control vikoristannyam koshtіv Sovereign budget of Ukraine Verkhovna Rada od іmenі zdіysnyuє Rahunkova Chamber.

Stadіyami budgetary processes viznayutsya:

1) skladannya proektіv byudzhetіv;

2) rozglyad that of acceptance of the law about the Reigning budget of Ukraine, rіshen about mіstsevі budget;

3) vikonannya budget, in addition chislі in razі neobhіdnostі Contributions for Change to the Law of Ukraine about the Reigning budget, rіshennya about mіstsevі budget;

4) pіdgotovka that rozglyad zvіtu about vikonannya budget of acceptance rіshennya i schodo Demba.

On vsіh stadіyah budgetary processes zdіysnyuyutsya fіnansovy control audit that i otsіnka efektivnostі vikoristannya budgetary koshtіv.

Participants budgetary processes that Je organic posadovі individuals SSMSC nadіlenі budgetary povnovazhennyami.

Budgetary povnovazhennyami viznayutsya right i obov'yazki uchasnikіv budgetary pravovіdnosin.

For programs that zdіysnennya zahodіv, SSMSC conductive koshtіv for rakhunok budget byudzhetnі asignuvannya nadayutsya rozporyadnikam budgetary koshtіv. For obsyagom nadanih rights rozporyadniki budgetary koshtіv podіlyayutsya at the head of the Budget rozporyadnikіv koshtіv that rozporyadnikіv budgetary koshtіv nizhchogo rіvnya.

Costa budget SSMSC otrimuyut fіzichnі individuals that yuridichnі individuals scho not toil status byudzhetnoї Set (oderzhuvachі budgetary koshtіv) nadayutsya їm deprivation through rozporyadnika budgetary koshtіv.

Budgetary establish not Got right in zdіysnyuvati zapozichennya whether yakіy formі abo nadavati for rakhunok budgetary koshtіv pozichki Yurydychna that fіzichnim ladies, krіm vipadkіv, peredbachenih law about Ukraine Reigning budget.

HEAD rozporyadnikami budgetary koshtіv shaping can Buti viklyuchno:

1) Due to budget priznachennyami, peredbachenimi law about Reigning budget of Ukraine, bodies upovnovazhenі vіdpovіdno Supreme Radoyu of Ukraine, President of Ukraine, Kabіnetom Mіnіstrіv Ukraine zabezpechuvati їh dіyalnіst in osobі їh kerіvnikіv and takozh mіnіsterstva, INSHI tsentralnі organic vikonavchoї Vladi, Konstitutsіyny Court of Ukraine, The Supreme Court of Ukraine is the INSHI spetsіalіzovanі judge; Install that organіzatsії, SSMSC viznachenі Konstitutsієyu Ukraine abo incoming to warehouse Kabіnetu Mіnіstrіv Ukraine in osobі їh kerіvnikіv;

2) Due to budget priznachennyami, peredbachenimi budget Avtonomnoї Respublіki Krim, upovnovazhenі yuridichnі individuals (byudzhetnі Set), scho zabezpechuyut dіyalnіst Verkhovna Rada Avtonomnoї Respublіki Cream is the sake mіnіstrіv Avtonomnoї Respublіki Cream and takozh mіnіsterstva that INSHI organic Vladi Avtonomnoї Respublіki Cream in osobі їh kerіvnikіv;

3) for the budgetary priznachennyami, peredbachenimi іnshimi mіstsevimi budgets kerіvniki mіstsevih Reigning admіnіstratsіy, vikonavchih organіv glad that їh sekretarіatіv, kerіvniki bunt upravlіn, upravlіn, vіddіlіv that іnshih samostіynih structural pіdrozdіlіv mіstsevih Reigning admіnіstratsіy, vikonavchih organіv pleased.

Golovnі rozporyadniki koshtіv Sovereign budget of Ukraine zatverdzhuyutsya law about Ukraine Reigning budget Shlyakhov vstanovlennya їm budgetary priznachen.

Golovnі rozporyadniki koshtіv mіstsevih byudzhetіv viznachayutsya rіshennyam about mіstsevy budget іz dotrimannyam minds viznachenih Budget Code of Ukraine.

HEAD rozporyadnik budgetary koshtіv:

1) rozroblyaє plan svoєї dіyalnostі vіdpovіdno to zavdan that funktsіy, viznachenih legal acts, vihodyachi s neobhіdnostі dosyagnennya specific rezultatіv for rakhunok budgetary koshtіv;

2) rozroblyaє on pіdstavі plan dіyalnostі project koshtorisu that byudzhetnі Request i podaє їh Mіnіsterstvu fіnansіv Ukraine chi mіstsevomu fіnansovomu authority;

3) otrimuє byudzhetnі priznachennya Shlyakhov їh zatverdzhennya in zakonі about Ukraine Reigning budget chi rіshennі about mіstsevy budget to bring in order to vstanovlenomu rozporyadnikіv budgetary koshtіv nizhchogo rіvnya (oderzhuvachіv budgetary koshtіv) vіdomostі about obsyagi asignuvan, zabezpechuє upravlіnnya budgetary asignuvannyami;

4) zatverdzhuє koshtorisi rozporyadnikіv budgetary koshtіv nizhchogo rіvnya, Lots Other Yakscho not peredbachene zakonodavstvom;

5) zdіysnyuє vnutrіshnіy control povnotoyu nadhodzhen, otrimanih rozporyadnikami budgetary koshtіv nizhchogo rіvnya that oderzhuvachami budgetary koshtіv, i vitrachannyam their budgetary koshtіv;

6) oderzhuє zvіti about vikoristannya koshtіv od rozporyadnikіv budgetary koshtіv nizhchogo rіvnya that oderzhuvachіv budgetary koshtіv i analіzuє efektivnіst vikoristannya budgetary koshtіv them.

Whether SSMSC byudzhetnі zobov'yazannya that platezhі s budget can be zdіysnyuvati deprivation of nayavnostі vіdpovіdnogo priznachennya budget.

Byudzhetnі priznachennya vstanovlyuyutsya law about Ukraine Reigning budget chi rіshennyam about mіstsevy budget.

Yakscho in protsesі vikonannya budget zmіna obstavin vimagaє Mensch asignuvan bunt rozporyadnikam budgetary koshtіv, Mіnіstr fіnansіv Ukraine (kerіvnik mіstsevogo fіnansovogo body) priymaє rіshennya bring about in the budget vіdpovіdnіst priznachennya Sovereign budget of Ukraine (mіstsevogo budget). Kabіnet Mіnіstrіv Ukraine (Parliament mіnіstrіv Avtonomnoї Respublіki Krim, mіstseva Derzhavna admіnіstratsіya, vikonavchy body vіdpovіdnoї sake) in dvotizhnevy termіn podaє to the Verkhovna Rada of Ukraine (Verkhovna Rada Avtonomnoї Respublіki Krim, vіdpovіdnoї sake) in vstanovlenomu order Offers about bring in vіdpovіdnіst budgetary priznachen Sovereign budget of Ukraine (mіstsevogo budget).

Offers about bringing up the Budget for Change priznachen podayutsya rozglyadayutsya that in order to vstanovlenomu filed propozitsіy to the project budget. Vidatki vіdpovіdno before entering in byudzhetnі priznachennya Change log zdіysnyuyutsya deprivation pіslya dialed chinnostі vіdpovіdnim law (rіshennyam vіdpovіdnoї sake), Yakimov made takі zmіni. INSHI zmіni rozmіrіv i methylation that obmezhennya in chasі budgetary priznachen provadyatsya deprivation of nayavnostі in zakonі about Ukraine Reigning budget (about rіshennі mіstsevy budget) vіdpovіdnogo position.

Yakscho pіslya of acceptance of law about Reigning budget of Ukraine (rіshennya about mіstsevy budget) vіdpovіdalnіst for vikonannya funktsіy abo nadannya poslug on SSMSC zatverdzheno budgetary priznachennya, peredaєtsya vіdpovіdno to zakonodavstva od a head rozporyadnika budgetary koshtіv іnshomu the head rozporyadniku budgetary koshtіv, exposure The budget priznachennya not pripinyaєtsya i zastosovuєtsya in order vstanovlenomu law about Ukraine Reigning budget (about rіshennyam mіstsevy budget), to quiet themselves vikonannya funktsіy chi poslug іnshim bunt rozporyadnikom budgetary koshtіv, Money Does tse dorucheno. In tsomu vipadku Mіnіsterstvo fіnansіv Ukraine (mіstsevy fіnansovy body) povіdomlyaє Kabіnet Mіnіstrіv Ukraine (Radu mіnіstrіv Avtonomnoї Respublіki Krim, mіstsevu Reigning admіnіstratsіyu, vikonavchy body vіdpovіdnoї sake) that the Verkhovna Rada of Ukraine (Verkhovna Rada Avtonomnoї Respublіki Krim, vіdpovіdnu Rada) about takі zmіni in dvotizhnevy termіn.

Usі byudzhetnі priznachennya vtrachayut chinnіst pіslya zakіnchennya budget perіodu for vinyatkom quiet vipadkіv, if okremim law peredbachenі bagatorіchnі byudzhetnі priznachennya.