What does the budget classification of the Russian Federation include? Budget classification

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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

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1.7.1. Budgetary incompetence Let's start with the most understandable gap in the mentality of our fellow citizens - with budgetary incompetence. In theory, everyone understands with their minds that funds are limited, as a rule, there is not enough for all of them - but this is when it comes to money in your pocket or in

What is budget classification?

To draw up and execute budgets and ensure comparability of budget indicators at all levels of the budget system of the Russian Federation, the budget classification of the Russian Federation is used.

Budget classification is a grouping of income and expenses of budgets at all levels of the budget system and sources of financing the deficits of these budgets with assignment of grouping codes to classification objects. Budget classification makes it possible to economically and statistically analyze income and expenses of the Russian Federation budgets and ensures targeted allocation of financial resources. Budget classification is necessary to determine:

Purposes of spending budget funds;

Objectives and course of the state's financial policy;

Sources of budget resources.

Budget classification is also necessary for the preparation and execution of budgets, to ensure the comparability of budget indicators at all levels.

Budget classification includes:

- classification of budget revenues of the Russian Federation- represents a grouping of budget revenues at all levels of the budget system. Income groups consist of income items. Income items combine specific types of income by source;

- functional classification of expenses budgets RF- this is a grouping of budget expenditures at all levels of the budget system, which reflects the direction of budget funds for the performance of basic functions by the state. The first level of classification is sections. The second are subsections that specify the direction of funds for the implementation of state activities in a certain area. The classification of target expenditure items forms the third level of functional classification. The classification of types of budget expenditures forms the fourth level and details the directions of financing budget expenditures by target items;

- economic classification of budget expenditures of the Russian Federation is a grouping of budget expenditures at all levels according to their economic content. Current expenses are distinguished - purchases of goods, payment for services; capital expenses - capital investments, major repairs, etc.;

- classification of sources of internal financing of budget deficits of the Russian Federation- this is a group of borrowed funds raised by the Government of the Russian Federation, executive authorities of constituent entities of the Russian Federation and local governments in the domestic market to finance deficits of the corresponding budgets;

- classification of sources of external financing of the federal budget deficit- this is a group of borrowed funds raised by the Government of the Russian Federation on the external financial market to finance the federal budget deficit;

- classification of types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities- this is a grouping of their debt obligations (for example, the state internal debt of the Russian Federation, accepted from the former USSR);

classification of types of state external debt of the Russian Federation and state external assets of the Russian Federation- this is a grouping of government external debt obligations carried out by the Government of the Russian Federation, for example, the state external debt of the Russian Federation, including loans, etc. - departmental classification of federal budget expenditures is a grouping of budget expenditures by the main managers of federal budget funds.

Budget expenses and revenues are very diverse in their sources, composition, direction of use and other characteristics. To ensure their accounting and planning, a certain system is used. Next, let's look at what the budget classification of the Russian Federation is.

Characteristic

The features that the budget classification of the Russian Federation has are determined by the socio-economic essence of profits and costs, the management system and the national economic structure. Regulation of sources of growth and determination of cost targets are considered non-variable conditions for the effectiveness of the financing process.

The budget classification of the Russian Federation is based on factors that can ensure the combination of certain types of revenues and costs. This grouping allows for financial control in the national economic sector and monitoring compliance with legislation.

Terminology

Budget classification is a grouping of profits and costs on a homogeneous basis. They are arranged and encrypted in accordance with a certain order. Budget classification is based on a set of parameters that reflects the socio-economic, departmental and territorial context of the formation of growth, the direction of funds, their structure and composition.

Meaning

Budget classification, when used skillfully, contributes to the formation of a real picture of the movement of finances and active influence on the course of social and economic processes. When comparing reporting and planning information, analyzing and comparing certain indicators, specialists have the opportunity to draw reasoned conclusions and make proposals on the formation and use of funds.

Budget classification also contributes to the concentration of basic financial resources on the main directions of socio-economic development. Grouping and detailing costs and profits greatly facilitates data verification, comparison of estimates from similar institutions and departments, and territorial turnover of funds over several years.

The use of budget classification helps determine the dynamics of growth and the share of certain revenues and costs or the level of various needs. Thanks to the common system, conditions are created for connecting various estimates and other information about the movement of finances into the codes, economic analysis and consideration are facilitated, and control over the implementation of regulations and programs is greatly simplified. In addition, the timely and complete accumulation of funds and their use in accordance with their intended purpose are regulated. All this contributes to economical spending and compliance with financial discipline.

Purpose of the system

Given the independence of all elements of the financial structure, the grouping provides the basis for the formation of a general methodological approach to the formation and subsequent execution of types of budgets, for comparing parameters at territorial and sectoral levels. The system, therefore, is needed by state and local governments for the following:

• Maintaining financial records.
• Budget planning.
• Reporting.
• Managing the process of implementing financial programs and plans.
• Implementation of budgetary control.
• Analysis of the formation and execution of plans.

The procedure for applying budget classification is considered mandatory for all financial components of a unified system and organizations. It is formed in accordance with the requirements reflected in certain regulations.

Types of budget classification

During the development of management methods, the system in question underwent certain changes. Until 1991, two types of classification were used in the USSR:

• On profits and costs of the union and republican financial reporting systems of union entities.
• On expenditures and revenues of autonomous territories and local budgets.

This division was due to the peculiarities in the parts of growth and costs of regional reporting systems. This was also explained by the specifics of the procedure for cash execution of territorial budgets by branches of the State Bank of the country. Only current accounts were processed using these financial reporting systems. Nevertheless, the presence of a common basis for a unified system made it possible to combine these budgets into a single one.

Structure

A new budget classification of expenditures and revenues was introduced in 1991. It combines homogeneous groups of profits and costs of the federal, regional and local financial reporting systems. The new structure reflected changes in planning, execution and accounting of expenses and revenues. It was built on the principles of using mixed types of groupings:

• Budget classification of budget expenditures and accounting were carried out by departments depending on their financial plans and estimates. The distribution of costs in them was carried out according to directions and purposes. In particular, deductions were expected for social cultural events, the national economy, defense, management, etc. Each department acted as a manager of certain loans.
• The budget classification of income was compiled according to the principle of subject grouping. For revenues, departmental differences are considered insignificant due to the fact that they are not the managers of these funds. In accordance with the budget classification, each enterprise, ministry, association, etc. makes payments established for it.

The system was based on a certain scheme. It contained the following elements:

• Chapter. It reflects the direction of expenditure and the type of profit.
• Chapter. Here the department, the ministry was determined.
• Paragraph. It reflected the industrial sector, organization, event, type of profit and costs.
• Article. For expenses, a specific direction of funds was established.

Prerequisites for changes

The reasons for the reorganization that occurred in budget practice are related to reforms in the system of public administration and structure, the independence of all types of financial reporting systems, and the expansion of the powers of local and state regulatory bodies in the preparation and implementation of their programs. Of no small importance were changes in the parts of profit and costs, deciphering the directions of movement of funds.

The new classification had certain requirements. The most important of them are visibility, simplicity, and the clearest reflection of sources of income and areas of costs. One of the main tasks of the new system was to ensure the comparability of the structure and composition of the parameters of the consumable and profitable parts, as well as their true content. The latter concerns primarily indicators of financial costs.

Legal support

In accordance with the above tasks, the corresponding order “On Budget Classification” was formulated. In 1997, a new grouping system was developed and introduced. It is approved by the relevant law. According to its provisions, the budget classification includes the following components:

• Economic grouping of government costs.
• Functional budget classification of country expenditures.
• Grouping sources of internal revenue to fill gaps in financial reporting systems.
• Classification by income.
• Grouping by sources of external financing to fill the public finance gap.
• Distribution by type of external and internal debts of the state.

The general system also includes departmental groupings for expenditures of local, regional and federal budgets. It should be noted that the system undergoes regular updates. In particular, in 2013, Resolution No. 65n was adopted. Budget classification according to it must be used according to the established plan. This plan was developed for the subsequent period. In accordance with it, the budget classification for 2015 was compiled.

Formation of codes

In accordance with Resolution No. 65n, budget classification provides for the recording of all financial indicators. When codifying, the following are used:

• Grouping by government sector operations.
• Lists of revenue administrators for the federal and regional budgets and sources of replenishing deficits in the financial reporting system.

To record indicators, each indicator is assigned a specific place in the code. It is a multi-bit parameter. As in previous periods, the budget classification for 2015 reflects the movement of profits, costs and sources of income to fill the deficit of the financial reporting system.

Grouping by government sector operations

It has a fairly clearly defined system. When constructing it, the following principles are used:

• Impact on net asset value.
• Separate control over transactions between subsectors.
• Impact on economic sectors.

This classification consists of 8 sections:

• 100 – receipts.
• 200 – costs.
• 300 – receipts of non-financial assets.
• 400 – disposal of non-financial assets.
• 500 – receipt of financial type assets.
• 600 – deductions of financial assets.
• 700 – increase in obligations.
• 800 – reduction of obligations.

Further, when detailing, the classification of budget items and their structural units is used. Grouping by operations is carried out in accordance with the impact they have on the liabilities or assets of the public administration sector. The introduction of codification is considered a fundamental difference between the new system and the previous one. Due to it the following is carried out:

• Classification of not only the movement of funds, but also the liabilities and assets of the public administration sector.
• Accrual method in financial accounting.

Cost grouping

The unified code for classifying expenses provides certain categories for separating fund administrators - the main managers of the corresponding part of the overall financial system. These include departmental, functional and economic groupings. The second category is of particular interest.

Functional grouping of funds

It consists of budget expenditures at all levels of the system. It reflects the direction of costs for performing main government functions and solving local problems. These, in particular, include financing the implementation of regulations adopted by government bodies, municipal legal provisions approved at the local level, as well as ensuring certain state powers that are transferred to other government levels.

The first level of classification is sections. They reflect the direction of contributions for the performance of basic government functions. The second level is subsections. They specify the direction of funds for the performance of government functions within the sections.

This classification includes 84 subsections. Their structure is built in accordance with the principle of subfunctions. The section "National Issues" contains 15 subsections. Subsequent detailing is performed at the level of cost elements and target areas.

Third level of functional cost grouping

It consists of targeted articles. They reflect costs in certain areas of activity carried out by subjects of financial planning and participants in the circulating flow of funds within the subsections of the functional grouping. Within the target cost items, reporting on the implementation of relevant programs is organized. By specifying the directions of movement of funds, the functional content of the financial activities of planning subjects and participants in the turnover process is carried out. Implementation is performed using a non-programme method or by generating specific programs.

Receipt accounting system

Income classification is a grouping of income at all levels of the financial reporting structure. It is based on the relevant regulations, which determine the sources of this profit. The classification of receipts contains the code of the administrator of budget accruals, subgroups, groups, subitems, articles, programs, elements. Also included is the distribution by location of economic division of revenues. The profit codification structure contains four parts:

• Charges administrator.
• Type of income.
• Software grouping.
• Economic classification of charges.

Revenue administrators

They are:

• Tax authorities.
• Legal entities authorized by the government and institutions formed by them (municipal, state).
• Local government departments.
• Regulatory bodies of off-budget state funds.

They control the correctness of calculation, timeliness and completeness of payment, accrual, collection, accounting and decision-making on the offset (return) of funds transferred by mistake or excessively collected (paid), fines and penalties on them. They also perform clarification of the ownership of unknown income.

Revenue administrators monitor, analyze, control and forecast profits from the appropriate source, and provide projections for the next financial year to the authorized bodies. The budget classification of taxes is compiled in accordance with the powers to establish deductions by state, subject and local (territorial) government bodies. Thus, the levy on the property of organizations, which is deducted by subjects, is assigned code 02, by individuals - 03. From the latter, funds are sent to the local budget.

Program grouping of receipts

Codification in this case is carried out to bring the classification of profits to a single form along with the division of costs. Subsequent detailing of the grouping of revenues can be carried out by state authorities of constituent entities and municipalities. At the same time, in relation to non-tax revenues, the corresponding codes of programs or subprograms are applied on the basis of a regulatory act or decision of municipalities in cases where administration is not entrusted to institutions of a different level.

Economic grouping of profits

This classification is used when accounting for operations of the public administration sector in accordance with their economic content. Groups consist of categories that unite all types of income according to the methods and sources of their receipt. Budget revenues may be as follows:

• Free transfers. They are presented in the form of revenues from state enterprises, extra-budgetary funds, and non-residents. They also include funding from other levels and supranational organizations.
• Tax revenues. They are divided into several subgroups. In particular, these include taxes deducted from the wage fund, direct transfers, and capital gains. This category also includes payments for the use of natural resources, registration and license fees. Such revenues include taxes on services, property, goods, foreign trade and foreign economic transactions, and other types of deductions and duties.
• Transfers of government funds. These include, in particular, road and environmental associations.
• Non-tax revenues. This category includes income from property in state and municipal ownership (including from its sale), administrative transfers and fees, compensation for damage, and penalties. These deductions include proceeds from the sale of land plots and intangible assets, foreign economic activity, capital transfers from non-state sources, and so on.

The administrators are government bodies, the Central Bank of the Russian Federation, departments of local government and regulation of extra-budgetary state funds. They also exercise control over the timeliness, completeness and correctness of receipts.

Budget classification

The main methodological document on the basis of which budgets are drawn up and executed is the budget classification.

Budget classification is a grouping of income and expenses of budgets of all levels, as well as sources of covering the deficit of these budgets, with the assignment of grouping codes to classification objects. This classification is uniform for budgets of all levels and is approved by federal law. It is important because it is used:

To draw up, approve and execute the budget;

Control over the allocation and use of budget funds;

Ensuring comparability of budget indicators at all levels;

Drawing up consolidated budgets at all levels.

The budget classification of the Russian Federation includes:

1. Classification of budget revenues is a grouping of budget revenues at all levels of the budget system in accordance with the sources of their formation established by the relevant legislative acts. Income groups consist of income items that combine specific types of income by sources and methods of receiving them.

2. The functional classification of budget expenditures is a grouping of budget expenditures at all levels and reflects the direction of budget funds to perform the main functions of the state.

The first level of the functional classification of budget expenditures of the Russian Federation is sections, the second level is subsections that specify the direction of budget funds for the performance of state functions within sections, the third level is target items of federal budget expenditures, reflecting the financing of expenses in specific areas of activity of the main managers of funds within subsections of the functional classification of budget expenditures, the fourth level - types of federal budget expenditures, detailing the direction of financing expenditures for target items.

Federal budget expenses by main managers of funds, by sections, subsections, target items and types of expenses of the functional classification of budget expenses, groups of expenses, subject articles, sub-items and elements of expenses of the economic classification of budget expenses are approved by the federal law on the federal budget for the next financial year.

3. Economic classification of budget expenditures is a grouping of budget expenditures at all levels according to their economic content. It includes current and capital expenditure items. On its basis, estimates of budgetary institutions are drawn up.

4. The classification of sources of financing budget deficits is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and local governments to cover the deficits of the corresponding budgets.

5. The departmental classification of federal budget expenditures is a grouping of expenditures that reflects the distribution of budget funds among the main managers of federal budget funds.

The departmental classification of budget expenditures of the constituent entities of the Russian Federation is a grouping of budget expenditures of the constituent entities of the Russian Federation and reflects the distribution of budget allocations among the main managers of budget funds of the constituent entities of the Russian Federation by sections, subsections, target items and types of expenses of the functional classification of budget expenditures, groups of expenditures, subject items, subitems and elements of economic expenditures classification of budget expenditures.

Budgets of all levels consist of two parts: revenue and expenditure.

Budget revenues are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous revenues and income of targeted budget funds. Tax revenues consist of the following subgroups:

Taxes on profits (income), capital gains;

Goods and services taxes, license and registration fees;

Taxes on gross income;

Property taxes;

Payments for the use of natural resources;

Taxes on foreign trade and foreign economic transactions;

Other taxes, duties, fees.

Non-tax revenues include the following subgroups:

Income from property in state and municipal ownership, or from activities;

Income from the sale of land and intangible assets;

Receipts of capital transfers from non-state sources;

Administrative fees and charges;

Penalties, damages;

Income from foreign economic activities;

Other non-tax income.

Free transfers consist of subgroups:

From non-residents;

From budgets of other levels;

From state extra-budgetary funds;

From government organizations;

Funds transferred to target budget funds.

In turn, subgroups are divided into articles and subarticles. Thus, the subgroup “taxes on profit (income), capital gains” is divided into two articles: tax on profit (income) of enterprises and organizations and income tax on individuals. The article “income tax from individuals” is divided into three sub-articles: income tax withheld by enterprises, institutions and organizations, income tax withheld by tax authorities; gambling tax.

Lists of the main managers of budget funds of the constituent entities of the Russian Federation and managers of local budget funds are approved respectively by the executive body of the constituent entity of the Russian Federation and the local government body.

Budget classification in terms of classification of budget revenues, functional classification of budget expenditures, economic classification of budget expenditures, classification of sources of financing budget deficits is uniform for budgets of all levels of the budget system and is approved by federal law.

Legislative or representative bodies of constituent entities of the Russian Federation and local government bodies can further detail the objects of budget classification in terms of target items and types of expenses, without violating the general principles of construction and unity of the budget classification of the Russian Federation.

The budget classification also provides a list of direct recipients of funds from the federal budget. It includes target items of federal budget expenditures, types of federal budget expenditures.

The budget classification is approved in the form of a law, which is amended and supplemented simultaneously with the adoption of the law on the federal budget for the corresponding financial year. Improving budget classification will improve the efficiency of mobilization and use of budget funds, ensure transparency of budgets at all levels and optimize accounting policies.

Budget expenditures are funds allocated to financially support the tasks and functions of state and local self-government. There are three structures of budget expenditures: functional, economic and departmental. The budget classification of expenses can be presented in the form of a diagram (Fig. 3)

Rice. 3.

1) Functional classification - a grouping of budget expenditures at all levels, reflecting the direction of budget funds to perform the main functions of the state. The grouping has a four-level structure: sections and subsections, target items and types of expenses.

State administration and local self-government;

Judicial branch;

International activity;

National Defense;

Law enforcement and state security;

Basic research and promotion of scientific and technological progress;

Industry, energy and construction;

Agriculture, fishing, etc.

2) Departmental classification is a grouping of expenses that reflects the distribution of budget funds among the main managers of federal budget funds. The main manager of funds is the head of the government body of the Russian Federation, who has the right to distribute federal budget funds to subordinate managers and recipients of budget funds.

3) Economic classification - a grouping of budget expenditures at all levels according to economic content, reflecting the types of financial transactions through which the state performs its functions both within the country and in relations with other countries. Expenses are divided into categories, groups, subject items and subitems (four levels in total). There are three categories of expenses: current, capital expenses, provision of loans (budget loans) minus repayments.

Current expenses are part of budget expenses that ensure the current functioning of government bodies, budgetary institutions, etc. The category “Current expenses” includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad.

Capital expenditures are part of budget expenditures that support innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers.

Based on the material studied, we can conclude that budget classification is a grouping of income and expenses of budgets of all levels, as well as sources of covering the deficit of these budgets. Budget revenues include funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, constituent entities of the Russian Federation and local self-government, and expenses include funds allocated to financially support the tasks and functions of state and local self-government.

Budget classification of the Russian Federation

Classification of budget revenues

Classification of budget expenses

Classification of sources of financing budget deficits

Classification of operations of the general government sector (KOSGU)

Lists of components of the budget classification of the Russian Federation are established (approved) in the following order.

In accordance with the provisions of paragraph 2 of Art. 18, paragraph 9 of Art. 20, paragraph 8 of Art. 21, paragraph 5 of Art. 23, paragraph 5 of Art. 23.1 of the Budget Code of the Russian Federation, the powers of the Ministry of Finance of the Russian Federation include:

1) determination of the principles of purpose, the structure of codes of the budget classification of the Russian Federation;

2) determining the procedure for the formation and application of budget classification codes of the Russian Federation (in the preparation and execution of budgets, starting with budgets for 2014 (for 2014 and for the planning period of 2015 and 2016));

3) assignment of codes components of the budget classification of the Russian Federation, which are the same for all budgets;

4) approval general requirements to the procedure for generating a list of codes:

Subtypes of budget income;

Elements of types of expenses with additional detailing of expenses of the budgets of the constituent entities of the Russian Federation (local budgets);

Articles and types of sources of financing budget deficits;

Sub-articles of KOSGU with additional detail of operations of the general government sector.

Thus, The Russian Ministry of Finance approves the codes according to the following unified components of the budget classification of the Russian Federation (these codes are used in the preparation and execution of all budgets).

Financial authorities public legal entities, within the framework of their powers, approve budget classification codes that are used in the preparation and execution of the relevant budgets (the Russian Ministry of Finance approves the codes that are used in the preparation and execution of the federal budget).

And finally, law (decision) The following codes are set for the corresponding budget.

In order to implement those listed in paragraph 2 of Art. 18 of the Budget Code of the Russian Federation of powers, the Ministry of Finance of Russia issues Instructions on the procedure for applying the budget classification of the Russian Federation. Thus, when executing the budget of the current financial year, the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order, are used

Currently, there is a practice according to which changes are made to the current Instructions on the procedure for applying budget classification, which are used for drawing up budgets for the next financial year and planning period, as well as for the execution of these budgets. For example, when preparing draft federal budgets and budgets of state extra-budgetary funds of the Russian Federation for 2017 and for the planning period of 2018 and 2019, one must be guided by Instructions N 65n as amended by Order of the Ministry of Finance of Russia dated 06.20.2016 N 90n (letter of the Ministry of Finance of Russia dated 06.20.2016 N 02 -05-10/36115). And when preparing draft budgets of the budget system of the Russian Federation for 2016 and the planning period of 2017 and 2018, it was necessary to be guided by the order of the Ministry of Finance of Russia dated 07/01/2013 N 65n as amended by the orders of the Ministry of Finance of Russia dated 06/08/2015 N 90n, dated 12/01/2015 N 190n. That is, in 2015, two versions of Directive No. 65n were in effect simultaneously: one for the purposes of budget execution in 2015, and the other for the purposes of drawing up the budget for 2016. At the same time, on the official website of the Ministry of Finance of Russia (www.minfin.ru) in the “Budget” heading, the “Budget Classification of the Russian Federation” sub-heading, and the “Methodological Office” section, various comparative tables are posted that must be used for the purpose of preparing draft budgets and organizing accounting ( budget) accounting.

Note

According to the amendments made to the Budget Code of the Russian Federation by Federal Law dated May 7, 2013 N 104-FZ, the codes of the main components of the budget classification are no longer approved by laws (decisions) on the budget. That is why specialists from the Russian Ministry of Finance have the opportunity to approve the Instructions on the procedure for applying the budget classification of the Russian Federation even before the adoption of the budget for the next financial year and planning period. Thus, the Instructions on the procedure for applying the budget classification of the Russian Federation for 2014-2015 were approved already in July 2013 (see Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n), and not at the end of the calendar year, as happened before.

______________________________

*(1) In part subgroups of types of expenses provisions of paragraph 6 of Art. 21 of the Budget Code of the Russian Federation applies to legal relations arising during the preparation and execution of budgets, starting with budgets for 2015 (for 2015 and for the planning period of 2016 and 2017). When drawing up and executing budgets for 2014 (for 2014 and for the planning period of 2015 and 2016), unified subgroups of expense types, approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.

*(2) In certain cases of the Budget Code of the Russian Federation, they can be established by a consolidated budget list (clause 4 of Article 21 of the Budget Code of the Russian Federation).

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Information block "Encyclopedia of solutions. Public sector: accounting, reporting, financial control" is a set of unique updated analytical materials aimed at accountants and specialists in financial and economic services of public sector organizations

The material is as of May 2019.

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The materials in the information block will help you quickly and at a high level solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in the context of improving the legal status of state (municipal) institutions.

S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the Public Sector of the Russian Ministry of Finance

Yu. Krokhina, Head of the Department of Legal Disciplines of the Higher School of State Audit (Faculty of M.V. Lomonosov Moscow State University), Doctor of Law, Professor

V. Pimenov, head (editor-in-chief) of the "Budget Sphere" direction of the Garant company, expert at the Laboratory for Analysis of Information Resources of the Research Computing Center of Moscow State University. M.V. Lomonosov

A. Kulakov, head of the accounting and reporting department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Russian Ministry of Defense, professional accountant

Editor-expert, specialist in automation of budget accounting at 1C

A. Kireeva, expert, specialist in automation of budget accounting of the company "1C"

O. Levina, expert, adviser to the state civil service, 1st class

N. Andreeva, expert, professional accountant, member of the IPB of Russia

O. Emelyanova, expert

T. Durnova, expert

T. Tolmacheva, expert

O. Monaco, tax expert editor, auditor

A. Kuzmina, editor-expert on legal issues, candidate of legal sciences

and etc.

List of abbreviations:

Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ “On Accounting”

Instruction N 157n - Instructions for the application of the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order

Order N 209n - The procedure for applying the classification of operations of the general government sector, approved by Order of the Ministry of Finance of Russia dated November 29, 2017 N 209n