Legal Encyclopedia. Letter B

budget control

- Annual, planned distribution of income in order to balance the budget, included in the budget system.

Budgetary regulation wasps uschestvlyaetsya during the inter-budgetary relations, which are subject to a number of principles:

1) the distribution is made, and consolidation of expenses and income levels of the budget system;

2) the principle of equality of rights under the budget of the Russian Federation subjects and municipalities;

3) leveling minimum budget security in the Russian regions and municipalities;

4) equality of all budgets in the relationship with the federal budget and the equality of all local budgets in the relations between the budgets of the RF subjects. Each subject of the Russian Federation and municipal entities have equal rights to financial assistance from the federal budget,

if you do not have the funds.

For the implementation of the budget

Various methods are used control.

Group 1 - the allocation of controlled income. Group 2 - financial assistance from the higher budget.

Financial assistance may be provided in the form of:

1) grant financial assistance:

a) grant - allocation of a sum of money to cover living expenses, as well as the alignment of the minimum level of budgetary security. Provided without defining the specific purpose of their use (general goal is).

Minimum budget provision (SBC) - the minimum allowable value of government and municipal services in terms of money provided by the authorities in per capita at the expense of the corresponding budget. IBO for every budget is determined on the basis of norms of financial expenses for the provision of public services. It is alleged by the Government of the Russian Federation: every budget should provide for a minimum level of costs for specific services, etc. They

(IBO and norms) are prepared to provide funding for minimum social standards - services to citizens, which provide free and irrevocably guaranteed by the state (the right to housing, to heat it). Article 135 of the Budget Code of the Russian Federation: as long as the budget funds are not provided funding for minimum social standards, in the draft budget may not include expenses not related to the provision of these standards;

b) The subsidy - a certain amount of money, which is issued for a specific

term and on specific targets using it. Duration and objectives determined by the authority that allocates subsidies from the budget. If on time and on target subsidy is not used, it is not a report on it, it shall be returned;

c) the establishment of financial support funds (federal budget) - stipulate a specific amount of how much each of the regions will receive. Formed Support Fund of the municipality;

d) subsidies - for equity financing targeted spending;

2) reimbursable financial assistance:

a) the provision of budget loans (but it can be provided and free of charge) - in order to cover temporary cash gaps in budget execution;

b) budgetary credits - the allocation of funds to the budgets of other persons or legal entities on the return and paid basis.

In the case of lack of funds in the budget of the closed territorial formation allocated grants. However, if revenues exceed expenses, the remaining funds are not reallocated, and not subject to withdrawal in the budgets of other regions.