Budget estimates - what is this? The procedure for drawing up and approving budget estimates

In accordance with Federal Law No. 63, which introduced a number of changes in the BC, a new concept was introduced in the legislation -budget estimates. itdocument setting limits on liabilities. Let's consider further features of its registration.budget estimates are

General information

Budget institutions are required to perform operations for spending funds in accordance with the estimate. This rule fixes 161 articles of the Tax Code (paragraph 1).Budgeting- Obligation of the specified organizations. The list of costs that are reflected in the document is fixed in Article 70 of the Tax Code. To such expenses carry:

  1. Payment of work of employees, cash content(remuneration, remuneration, p / p) of officials of state power bodies, territorial self-government structures, persons who are on state affairs of the Russian Federation, municipal and state employees, and other categories.
  2. Travel and other payments accrued in accordance with the employment contract, the legislation of the Russian Federation, regulatory acts of the regions and the Ministry of Defense.
  3. Payment for the production of works, supplies of products, provision of services for municipal or state needs.
  4. Taxes and other obligatory amounts.
  5. Compensation for harm caused by the institution in the conduct of its activities.


The procedure for drawing up and approving budget estimatesdetermines the chief administrator of funds, in which the organization is subordinate. The established rules must comply with the requirements of the Ministry of Finance. The chief administrator of the funds determines the requisites that containbudget estimates. it:

  1. Gryph, which includes the signature of the head, who has the authority to agree the document. In the mark should be present decoding of the painting.
  2. Document's name.
  3. The financial period for which information is provided.
  4. Name of the organization that issued the document, OKPO code.
  5. The name of the units of measure for the indicators included in the estimate. Their code is also indicated by OKEI.

 budgeting procedure


As a rule, it is made in the form of a table. It should contain line codes, the name of the direction of funds and amounts, the corresponding cost classification codes with details of the KOSGU. Specification is given in the Ministry of Finance Order No. 74n. There are a number of sub-items that organizations use most often. Accordingly, information about them must necessarily contain budget estimates. This subentry:

  1. Salary.
  2. Other payments.
  3. Charges for cash.
  4. Communication services.
  5. Fare.
  6. Communal payments.
  7. Rent.
  8. The maintenance of property.
  9. Other services / work.
  10. Increase in the value of the OS, NMA, non-productive assets, inventories.


The information about it is reflected in sub-articles 211. It is planned to pay labor costs under contracts in accordance with the legislation on civil service and TC. To expenses carry payments on:

  1. Official salary.
  2. Hourly payment.
  3. Tariff rates.
  4. Special and military ranks.budgeting

In the same subparagraph, deductions are plannedmaterial aid, bonuses, year-end awards and other incentives. It also reflects the payment of annual and academic leave, compensation for unused rest, benefits for the first 2 days of incapacity for the employee. For the calculation of the required amount of funds, the staffing table is used, as well as regulatory documents regulating the wage system.

Other payments

This subword is considered by some experts the first most voluminous of all, which includesbudget estimates. itis due to the fact that it is planned to deduct contributions for additional compensation and payments provided for by the contract. Among them, among others, are:

  1. Daily allowance for business trips.
  2. Monthly allowance for young children.
  3. Reimbursement of the cost of uniform footwear, clothes.
  4. Compensation of costs for the acquisition of periodicals and book-printing products.
  5. The cost of tickets for public transport.
  6. Other similar costs.

The calculations use the staffing table, local acts regulating the corresponding payments, information on the number of planned trips during the year, etc. approval of budget estimates

Charges for money

Planning of these costs is carried out bysub-item 213. Here we take into account the expenses for the deduction of the unified social tax, premiums on the insurance rates for compulsory social insurance against occupational diseases and accidents at work. When reflecting these costs, it is necessary to take into account the provisions of chapter 24 of the Tax Code and to use the information on the FOT. It should be remembered that the costs of the payment of UST and contributions to FFOS under civil law contracts with natural persons are reflected in articles and subarticles on which information on the payment of work under these agreements is summarized.

Communication services

They are planning on the subject 221. It reflects the costs for sending mail, buying stamps, envelopes, paying for cellular communications, connecting and using the Internet, time and subscriber fee for using a local phone and other similar costs. When planning, various information is taken into account. Among them: the value of the subscription fee, the price of a radio-point, one departure, an envelope, the number of telephone points and so on.

Increase in the value of NMA

The corresponding costs are planned for the sub-point320. It reflects the costs of acquiring or creating a contractual way of tangible assets that do not have a real structure. These documents must be issued documents certifying the exclusive right of establishment on them. Information on the need for NMA and their cost is taken into account to determine the required amount of funds.

Transport services

They are planned in sub-clause 222. Usually, it reflects the cost of travel to the workplace for business trips, courses for retraining, advanced training (students, part-time students, including). By the same subparagraph, the costs of delivering non-financial assets are planned. To determine the required number of funds use data on the number of business trips during the year with an approximate cost of travel, plans for further training, information on the average annual costs of hiring transport.budgeting

Communal payments

Under subheading 223, they plan consumption and payment:

  1. Technological needs and heating, hot water supply.
  2. Strip. The expenses include, inter alia, the costs of delivering raw materials through distribution networks, the payment for supply-and-marketing services.
  3. Electricity for industrial, economic, medical, technical, scientific and other purposes.
  4. Sewage disposal, water disposal, etc.

To calculate the required amount of funds, you need information about the need for heat, electricity, gas and water, as well as information on the tariffs of suppliers.

Expenses for maintenance of property

They are planned in sub-article 225. It reflects the cost of payment of contracts for the provision of services, the production of works related to the content of the OS, non-productive assets, NMA, material stocks that are in gratuitous use, operational management or leasing. When carrying out calculations, information is taken on the plans for current and major repairs of structures, buildings, utilities, the cost of maintenance of vehicles, information on the costs of providing maintenance services for fire and burglar alarms, computer networks, average annual costs for refueling and prevention of office equipment.budget estimate of a state institution

other expenses

They are planned under subheading 229. Here, costs are reflected that are not related to the payment of labor activity, the purchase of services. Under subheading 229, the following expenses are planned:

  1. Payment of taxes, fees and other mandatory amounts, state duties, fines, penalties and other sanctions.
  2. Deductions of funds to trade unions for physical culture, as well as cultural work.
  3. Payment of state prizes in different spheres.
  4. Reception and servicing of delegations.
  5. Payments to athletes and coaches.

Other work

The costs for them are planned in accordance with sub-clause 226. Here, expenses are reflected under contracts for the provision of services, the production of works not included in the site. 221-225. In particular, they reflect payment:

  1. For non-departmental security, installation of alarms.
  2. For life insurance, property, health, civil liability of owners of the vehicle.
  3. For providing medical assistance to law enforcement officers and servicemen.
  4. For renting special video, audio, cinema.
  5. For hiring housing during business trips.
  6. On services in the field of information technology. In particular, the costs of purchasing user rights for software, purchasing, updating databases are taken into account.
  7. On the production of forms for state certificates, etc.

The procedure for approving budget estimates

As was said above, the chief administrator of the funds is vested with the appropriate authority. Its head is entitled to entrustapproval of budget estimateson another person. They, in particular, may be the head of the steward. He, in turn, has the right to entrust the head of the institution. The chief of the chief administrator may limit this power in the event of violations of the provisions of the BC.

Budget estimates in the "Electronic Budget": how to fill?

Currently, there is a special base created to ensure accountability, transparency and openness of the activities of organizations. Bbudget estimates in the "Electronic Budget"allows to improve the quality of financialmanagement from the field of management of municipal and state funds. Document processing is carried out by making corrections to it within the limits of the limits of commitments made to the organization.Budget estimates in the Electronic Budget"includes 4 sections.The indicators of the form are almost the same as those provided for the standard document form.budget estimates in the electronic budget


Keeping budget estimates, as mentioned above, is carried outadjustment of limits. It is necessary to take into account that the amounts of increase in the volume of appointments reflect with the sign "+", and the decrease, respectively, - minus. The adjustment of the estimate is carried out through the approval of corrections of quantities that change:

  1. Volumes of prescribing when the volume of the LBO changes. The limit must be brought to the organization according to established rules.
  2. Distribution of appointments by classificationcost codes that require and do not require changes in the indicators of the signature of the main administrator of funds and LBOs, as well as additional codes of analytical values ​​for which adjustment of the list and volume limits is not required.

The order of budgetingwas supplemented by the Ministry of Finance Order No. 168n. In accordance with the provisions, the adjustment of the document can be carried out by agreeing on the correction of quantities that change the volume of assignments that entail their redistribution between sections.

Key Objectives

Budget estimates area document that allows solving a number of problems. Among its main tasks:

  1. Increase the availability of information on financial activities and the state of public education, organization, assets and liabilities.
  2. Implementation of tools to ensureinterrelation of budgetary and strategic planning, monitoring of achievement of results of implementation of state programs of federal and regional levels, and also developed by municipal bodies.Budget estimates of state institution, in addition, allows you to analyze the results of extracurricular activities, the quality of performance of municipal and state functions.
  3. Providing information about actual andplanned financial performance indicators in the field of public funds management of the process participants in the open access. The electronic system allows you to publish information about other legal entities receiving transfers from the budget.
  4. Ensuring the integration of operations for the formation and implementation of expense-income items, accounting, preparation of financial statements, and other analytical information.
  5. Strengthening the relationship between the budgetary process andprocedures for planning the procurement of products, services, works to meet the needs of public entities, the formation, placement of purchase orders, the execution of municipal and state contracts.

Another challenge is to ensure the relationship between the registries of obligations and the assigned powers of organizations, in accordance with the law.

Related news

Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates Budget estimates - what is this The procedure for drawing up and approving budget estimates