Legal encyclopedia. Letter B

BUDGETARY CLASSIFICATION

-Grouping of incomes and expenditures of budgets of all levels of the budgetary system, as well as sources of financing of deficits of these budgets, used to compile and execute budgets and ensuring comparability of budget indicators at all levels of the budget system.

The BK RF includes:

1) the classification of revenues of the budgets of the Russian Federation - the grouping of budget revenues at all levels of the budgetary system of the Russian Federation, based on the legislative acts of the Russian Federation, which determine the sources for the generation of budget revenues at all levels of the RF budget system.

The income groups consist of income items combining specific types of income by sources and ways of obtaining them;

2) a functional classification of expenditure budgets of the Russian Federation - a grouping of expenditures of budgets of all levels of the RF budget system, reflecting the direction of budgetary funds for

Fulfillment of the basic functions of the state, including the financing of the implementation of regulatory legal acts adopted by government bodies of the Russian Federation and state authorities of the constituent entities of the Russian Federation, to finance the implementation of certain state powers transferred to other levels of government.

Levels of functional classification of expenditures of RF budgets:

1) sections that determine the expenditure of budget funds for the performance of state functions;

2) subsections specifying the direction of budgetary funds for the performance of state functions within the sections;

3) classification of targeted items of federal budget expenditures, reflecting the financing of federal budget expenditures for specific areas of activity of the chief administrators of federal budget funds within the subdivisions of the functional classification of expenditures of the budgets of the Russian Federation;

4) classification of types of budget expenditures, detailing the directions of financing budget expenditures for targeted items:

A) economic classification of expenditures of the budgets of the Russian Federation - a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation on their economic content;

B) the classification of sources of domestic financing of the RF budget deficits - the grouping of borrowed funds attracted by the RF, RF subjects and local governments to cover the deficits of the respective budgets;

C) classification of sources of external financing of the federal budget deficit;

D) classification of types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;

E) classification of types of state external debt of the Russian Federation and state external assets of the Russian Federation;

F) departmental classification of federal budget expenditures - a grouping of expenditures reflecting the distribution of budgetary funds by the chief administrators of the federal budget.

Departmental classification of expenditures of the budgets of the constituent entities of the Russian Federation - grouping of expenditures of the budgets of the subjects of the Russian Federation,

Distribution of budgetary allocations by main administrators of budget funds of the constituent entities of the Russian Federation by sections, subsections, target items and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, expenditure groups, subject articles, subarticles and elements of expenditure

Classification of expenditure budgets of.

The departmental classification of expenditures of local budgets - the grouping of expenditures of local budgets, reflecting the distribution of budget allocations for the main administrators of local budgets by sections, subsections, target items and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, expenditure groups, substantive articles, subarticles and elements of expenditure Budgets of the Russian Federation.

BK RF in the classification of budget revenues of the Russian Federation, the functional classification of expenditures of the budgets of the Russian Federation, the economic classification of expenditures of the budgets of the Russian Federation, the classification of sources of financing of budget deficits of the Russian Federation is unified for budgets of all levels of the budget system of the Russian Federation and is approved by federal law.

Federal laws governing relations that are not directly related to the definition of the composition and structure of the BK RF should not contain provisions that modify it.

Legislative (representative) bodies of the subjects of the Russian Federation and local self-government bodies can further detail the objects of the BK RF in terms of targeted articles and types of expenditures, without violating the general principles of building and unity of the Russian Federation.