Most of the national development programs, including the content of the state apparatus, carried out by the support of budget revenues.In the most general form of budgetary allocations represent the funds that are certified by the signature of their manager and are intended for the implementation of logistical and financial support to government organizations and projects.These resources may be made for the production of various kinds of payments to the population when it comes to the state budget and state budget organizations and programs.Among the most important areas, which are sent to the budgetary allocations include:
- transfer of financial resources from one level of government to another, to ensure the functioning of government institutions;
- compensation expenses in the implementation of social programs;
- expenditures aimed at ensuring the operation and development of the armed forces, arms procurement and technology;
- support of the state institutions, financed directly from the budget (police and law enforcement systems, institutions, education and health care, targeted social programs, etc.);
- replenishment and renewal of resources credited to the state reserve.On the basis of its functions carried out in the community, budgetary allocation can significantly affect the state of the economy, its industrial structure, to form an adequate proportion of the distribution and redistribution of resources between the regions with a view to a more effective and equivalent for their development.As a rule, the main consumers of these appropriations are enterprises, institutions and organizations, which are owned by the state and are not stable and needed in terms of funding.These resources address and the entities (entities that are not owned by the state), but who are involved in decisions of government programs.
distribution of budget allocations of institutions conducted in accordance administrative subordination of the object of financing one or another authority, which is responsible for the proper allocation of budgetary resources and their intended use.Thus, Art.289 BC RF considers the misuse of budgetary funds such as the offense which is the direction of the decision of the economic or other problems that are not included in the legislative authority budget plan for any period of time.This includes those resources that:
- not confirmed budgetary list manager, established by law;
- no notice of their reckoning of the budget appropriations;
- are not included, and are not supported by proper income and expenditure budget for the specific program or project;
- have no other legal grounds to obtain.
Without exception, all budgetary appropriations allocated budgets of all levels, have exclusively targeted.Therefore, even with all the complexity of the qualification procedure, the use of budgetary funds, all actions which involve budgetary obligations must be based only on the basis of the law.
According to the RF Budget Code, under the budgetary commitment to understand the responsibilities of relevant executive or administrative body to expend budget resources in strict compliance with the rules of budgetary legislation.In this sense, the obligation is considered as part of the broader concept of content - expenditure commitments, but that does not contain precise indications on the timing and amount of payment.
