Fiscal painting and the process of its formation

According to the Budget Code of the Russian Federation, the budget painting - a document that the establishment and maintenance of which is engaged in budget funds (chief administrator of sources to cover the budget deficit).The main purpose of this document is the financial performance of expenditure (income sources to cover the budget deficit).Fiscal painting, in fact, is the operational plan for the distribution of costs and revenues.

basis for drawing up the budget of painting is the State Duma approved the budget.It is formed in strict accordance with the budget classification: object of departmental and functional classification, chapters and sub-sections themselves.

In fact, to create a budgetary list, the chief administrator of budget resources allocated for ten days, after which he must submit it to the Ministry of Finance of the Russian Federation.

After all the main managers of budgetary resources to the Finance Ministry will pass its budget mural on their basis the consolidated document, which is then approved by the Minister of Finance.This process takes a maximum of seventeen days since the adoption of law on the federal budget.Then a summary budgetary list is sent to the Federal Treasury for future performance.Also, copies of the consolidated budget target to get acquainted Audit Chamber and the Federal Assembly.

Once held ten days from the date of approval of the document summary budgetary list, is responsible for implementation of the budget authority to bring values ​​of all recipients of budgetary resources and subordinate managers.To this end, he directs them to the notice of the size of the budgetary resources for the whole next budget period.

After the budget organization will receive a notification, it should be no more than 10 days to form and submit for approval estimates of costs and revenues, according to the prescribed form.Then, a higher budgetary allocation manager must approve or reject it.In this he is given five days.

Affordable institution that performs the functions of the main manager of budgetary resources, and generates estimates of expenditure and revenue, which is approved by the head of such an institution.

After so this document is approved, it is the same day transferred to the body which is responsible for the implementation of the budget.

itself pursuant budgetary performance depends largely on the main managers (HR) managers and recipients of budget sums.

the chief administrator of the federal budget resources - a public body of the Russian Federation, with the power to carry out the distribution of the federal budget for the recipients of such resources and subordinate administrators, as well as the budgetary institutions of health, culture, education and science, which are the most important.It monitors reporting, implementation of plans for the provision of municipal and public services, targeted use and timely repayment of the budget.

as stewards of the budget can act as the local government, and the public authority that has the right to allocate resources among subordinate recipients of budget resources.

is the responsibility of the manager is compiling budget target, the definition of the limits of budgetary commitments for each subordinate recipient and granting them authority shall implement the budget.

to recipients of budgetary resources include budgetary institutions or other organizations with the right to receive and use public spending, according to the budget target for the relevant year.

certain part of the recipient is a public institution, the financing of which takes place according to the corresponding estimates of costs and revenues.

Thus, fiscal painting - is a document, without which the implementation of the budget is simply impossible.