What is a budget classifier. Encyclopedia of solutions

The budget classification of the Russian Federation, currently used, is a grouping of budget revenues and expenditures of all levels of the budget system of the Russian Federation, as well as sources of deficits in these budgets, is used in the preparation of projects and the execution of budgets at all levels, ensures comparability of budget indicators of all levels of the budget system of the Russian Federation. It is unified and is used in the preparation, approval and execution of budgets at all levels and the development of consolidated budgets at all levels.

The budget classification provides nationwide comparability of budget indicators and includes:

classification of budget revenues of the Russian Federation;

· functional classification of incomes and expenses of budgets of the Russian Federation;

· economic classification of expenses of budgets of the Russian Federation;

· classification of sources of internal financing of budget deficits of the Russian Federation;

· classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation;

· classification of types of state internal debts of the Russian Federation and subjects of the Russian Federation, types of municipal debt;

· classification of types of state external debts of the Russian Federation and constituent entities of the Russian Federation, as well as state external assets of the Russian Federation;

departmental classification of federal budget expenditures;

· Structure of expenses of budgets of the Russian Federation and municipal unions.

Consider the principles of construction and structure classification of budget revenues of the Russian Federation , which is a grouping of budget revenues of all levels of the budget system of the Russian Federation and is based on the legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels. Income groups consist of subgroups, articles and sub-items of income that combine specific types of income by source and method of receipt. The types of income are also specified according to the levels of budgets to which they are credited. For example, the classification of income by groups, such as: tax income, non-tax income, gratuitous transfers, income from target budget funds, income from entrepreneurial activity.

Functional classification of expenditures of budgets of the Russian Federation represents a grouping of expenditures of the budgets of all levels of the budget system of the Russian Federation and reflects the direction of the budget for the implementation of the main functions of the state. The first level of classification of expenses are sections such as: public administration and local self-government, fundamental research and promotion of scientific and technical progress, education, etc.

Sections consist of subsections, specifying the direction of budgetary funds for the implementation of state activities in a certain area, which form the second level of classification.

The third level of functional classification of budget expenditures of the Russian Federation is target articles, reflecting the financing of budget expenditures for specific areas of activity of the main managers of budget funds within the subsections of the functional classification of expenditures of budgets of the Russian Federation. Types of expenses form the fourth level of this classification, they detail the direction of financing the expenditures of these budgets within the target items.

Economic classification of budget expenditures of the Russian Federation - grouping the expenditures of budgets of all levels according to their economic content, reflecting the types of financial transactions through which the state performs its functions, both within the country and in relations with other states. This classification consists of the following categories: current expenditures, capital expenditures and granting of budget credits net of repayments. These criteria are divided into five levels: group, subgroup, item, subitem, expense item.

Current budget spending represent a part of budget expenditures that provides current financing of public authorities and local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for current financing.

Capital expenditure budgets- This is a part of budget expenditures that provides innovative and investment activities. This may include expenses intended for investments in existing or newly repaid legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities, expenses for major repairs.

Departmental classification of federal budget expenditures - grouping of federal budget expenditures, reflecting the distribution of budgetary funds by the main administrators of federal budget funds with further detailing of the budgets of a particular federal executive body or other recipients of funds from the federal budget by targeted items and types of expenditures.

Departmental classification of budget expenditures of subjects of the Russian Federation is a grouping of expenditures of the budgets of the constituent entities of the Russian Federation, reflects the distribution of budgetary appropriations among the main managers of their budget funds in accordance with the organization of the system of executive authorities of the constituent entities of the Russian Federation and is approved by the legislative bodies.

Classification of sources of internal financing of budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local self-government to finance the deficits of the respective budgets.

Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation - this is a grouping of borrowed funds attracted by the Government of the Russian Federation and executive authorities of the constituent entities of the Russian Federation to finance the deficits of the corresponding budgets.

Classification of types of state internal debts of the Russian Federation, subjects of the Russian Federation, types of municipal debt is a grouping of debt obligations of the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local self-government.

Classification of types of state external debts of the Russian Federation and subjects of the Russian Federation, as well as state external assets of the Russian Federation represents a grouping of government external debt obligations in accordance with the legislation of the Russian Federation.

It has been established that the federal laws regulating relations are not directly related to the definition of the composition and structure of the budget classification of the Russian Federation, and should not contain provisions that change it.

What is a budget classification?

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

Budget classification is a grouping of incomes and expenditures of budgets of all levels of the budget system and sources of financing the deficits of these budgets with the assignment of grouping codes to classification objects. The budget classification provides an opportunity for economic and statistical analysis of incomes and expenditures of the budgets of the Russian Federation, ensures the targeted allocation of financial resources. Budget classification is necessary to determine:

Purposes of spending budgetary funds;

Tasks and course of the financial policy of the state;

Sources of budgetary resources.

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

The budget classification includes:

- classification of budget revenues of the Russian Federation- is a grouping of budget revenues of all levels of the budget system. Income groups are made up of income items. Income items combine specific types of income by source of receipt;

- 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 implementation of the state's main functions. Sections are the first level of classification. The second - subsections that specify the direction of funds for the implementation of state activities in a particular area. The classification of target items of expenditure forms the third level of the 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 expenditures of budgets of the Russian Federation- this is a grouping of expenditures of budgets of all levels according to their economic content. Allocate current expenses - purchases of goods, payment for services; capital expenditures - capital investments, major repairs, etc.;

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

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

- classification of types of state internal debts of the Russian Federation, subjects 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 state 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 - this is a grouping of budget expenditures according to the main managers of federal budget funds.

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

Budget classification - this is a grouping of incomes and expenditures 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 the same for the budgets of all levels and is approved by federal law. It is important because it is used:

For the preparation, approval and execution of the budget; - control over the allocation and use of budgetary funds; - ensuring comparability of indicators of budgets of all levels; - preparation of consolidated budgets of all levels.

The Ministry of Finance of the Russian Federation approved the "Instructions on the procedure for applying the budget classification of the Russian Federation" by its order of May 25, 1999 No. 38n. According to the new budget classification, the state budget consists of four blocks: "revenues", "expenditures", "budget financing" and "public debt".

Classification of budget revenues

Budget revenues - these are funds received on a gratuitous and irrevocable basis 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. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous receipts and income of target budget funds. Tax revenues consist of the following subgroups:

Taxes on income (income), capital gains; - taxes on goods and services, license and registration fees; - taxes on total income; - property taxes; - payments for the use of natural resources; - taxes on foreign trade and foreign economic operations; - 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, compensation for damages; - income from foreign economic activity; - other non-tax income.

Free transfers consist of subgroups:

From non-residents; - from budgets of other levels; - from state off-budget funds; - from state organizations; - from supranational organizations; - Funds transferred to target budget funds.

Incomes of target budget funds include the following target budget funds: road funds; environmental funds; Federal Fund of the Ministry of Taxation and the Federal Tax Police Service of the Russian Federation; Fund for Development of the Customs System of the Russian Federation; State Fund for Combating Crime; Fund for the reproduction of the mineral resource base; Fund of the Ministry of the Russian Federation for Atomic Energy; Target Budgetary Fund for Assistance to Military Reform; Fund for the management, study, conservation and reproduction of aquatic biological resources; Federal Fund for the Restoration and Protection of Water Bodies.

In turn, subgroups are divided into articles and subarticles. So, 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 on individuals" is divided into three sub-articles: income tax withheld by enterprises, institutions and organizations, income tax withheld by the tax authorities, and gambling tax.

Classification of budget expenditures

Budget expenditures - these are funds allocated for the financial support of 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 expenditures can be presented in the form of a diagram (Fig. 4.1)

Rice. 4.1. Classification of expenditures of the state budget of the Russian Federation

Functional classification - grouping of expenditures of budgets of all levels, reflecting the direction of budgetary funds for the implementation of 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; - fundamental research and promotion of scientific and technological progress; - industry, energy and construction; - agriculture, fishing, etc.

Sections are divided into subsections. So, the section "International activity" consists of the following subsections: international cooperation; participation in peacekeeping activities; implementation of interstate agreements within the CIS; international cultural, scientific and information relations; economic and humanitarian assistance to other states.

Departmental classification - this is a grouping of expenses that reflects the distribution of budgetary funds among the main administrators of the federal budget funds. The main manager of funds is the head of the state authority of the Russian Federation, who has the right to distribute federal budget funds among subordinate managers and recipients of budget funds.

Economic classification - grouping the expenditures of budgets of all levels according to economic content, reflecting the types of financial transactions with the help of 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 sub-items (four levels in total). There are three categories of expenditures: current, capital expenditures, the provision of loans (budget loans) minus repayment.

Current expenditures are part of budget expenditures that ensure the current functioning of public authorities, budgetary institutions, etc. The category "Current expenditures" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad. In turn, the group "Procurement of goods and services" includes the following subject items: remuneration of civil servants; payroll charges; purchase of supplies and consumables; business trips and business trips, payment for transport services, payment for communication services, payment for utilities, payment for geological exploration, etc. Subject items are divided into sub-items that reflect the most detailed distribution of budget revenues.

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

LECTURE No. 2. Budget classification of the Russian Federation

Budget classification- this is a grouping of income, expenses and sources of financing budget deficits of all levels of the budget system of the Russian Federation, types of state (municipal) debt and state (municipal) assets used to draw up and execute budgets of all levels of the budget system of the Russian Federation and ensure comparability of budget indicators of all levels of the budget system of the Russian Federation .

Budget revenues and expenditures are diverse in their composition, sources, directions of use and other characteristics.

A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of the goals of budget expenditures.

The basis of the budget classification is a grouping of indicators, which makes it possible to present the formation of income and the direction of funds, their composition and structure in a socio-economic, departmental and territorial context.

Clarity, clarity are the main most important requirements that apply to the budget classification.

Skillful use of data, grouped by elements of the budget classification, allows you to see the real picture of the movement of budgetary resources and thereby influence the course of economic and social processes.

Comparison of planned and reporting data, comparison and analysis of relevant indicators help to draw sound conclusions and proposals on the formation and use of budget funds.

The grouping of expenditures and revenues makes it easier to check the data included in the budget, compare the estimates of homogeneous departments, determine the dynamics of revenues and the proportion of various revenues and expenditures, or the degree to which any needs are met.

Classification helps create conditions for combining estimates and budgets into general codes, facilitates their economic analysis, simplifies control over budget execution, over the full and timely accumulation of funds, over their use for their intended purpose.

The classification helps to compare revenues with expenditures according to budget execution reports, which contributes to economical spending of funds, control over compliance with financial plans.

In the context of the independence of all parts of the budget system, the classification becomes the basis for a unified methodological approach to the preparation and execution of all types of budgets, for comparability of budget indicators in the territorial and sectoral context.

The budget classification is mandatory for all institutions and organizations and is built in accordance with the requirements that are determined by the budget legislation of the Russian Federation.

According to the RF BC, the budget classification includes:

1) classification of budget revenues of the Russian Federation - this is a grouping of budget revenues of all levels of the budget system of the Russian Federation, based on legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels of the budget system of the Russian Federation;

2) the classification of budget revenues of the Russian Federation includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic income classification. The economic classification of income is the grouping of general government transactions according to their economic content.

Income groups consist of income items that combine types of income by source and method of obtaining them. All budget revenues are combined into four groups: 1) "tax revenues" include subgroups: taxes levied on the wage fund, direct taxes, capital gains, payments for the use of natural resources, property taxes, taxes on goods and services, license and registration fees, taxes on foreign trade and foreign economic operations and other types of taxes, duties;

2) "non-tax income" includes: income from property owned by municipal or state; administrative fees and charges; penalties, damages; income from the sale of property that was in municipal or state ownership; income from the sale of land and intangible assets; income from foreign economic activity; receipt of capital transfers from non-state sources, etc.;

3) "gratuitous transfers" - transfers from state enterprises, from state non-budgetary funds, from non-residents, from budgets of other levels, from supranational organizations;

4) "transfers from state budget funds" - road and environmental funds.

Administrators of revenues to the budgets of all levels of the budget system of the Russian Federation are state authorities, the Central Bank of the Russian Federation, local governments, management bodies of state non-budgetary funds, as well as budgetary institutions created by state authorities and local governments that exercise control over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return of overpaid payments to the budget, penalties and fines on them.

Functional classification of expenditures of budgets of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the direction of budget funds for the implementation of the main functions of the state and the solution of issues of local importance, including financing the implementation of regulatory legal acts adopted by public authorities, and municipal legal acts adopted by local governments, to finance the implementation of certain state powers transferred to other levels of government.

Its first level is the sections that determine the expenditure of budgetary funds to perform the functions of the state. This level includes the following sections:

1) national defense;

2) judiciary, state administration and local self-government;

3) international activities;

4) industry, construction industry and energy;

5) replenishment of state stocks and reserves;

6) repayment of the state debt;

7) regional development;

8) social policy;

9) law enforcement and security;

10) development of market infrastructure;

11) health care and physical culture;

12) culture and art, cinematography;

13) mass media;

14) education;

15) transport, communications, informatics, road facilities;

16) prevention and liquidation of emergency situations and natural disasters;

17) agriculture and fisheries;

18) urban planning and housing and communal services;

19) research and promotion of scientific progress;

20) standardization and metrology, hydrometeorology, cartography and geodesy, protection of the natural environment and natural resources;

21) other expenses.

The second level of classification are subsections specifying the direction of budgetary funds to perform the functions of the state within the sections.

The classification of target items of expenditures of the federal budget is the third level of the functional classification of expenditures of the budgets of the Russian Federation, reflecting the financing of federal budget expenditures in specific areas of activity of the main managers of federal budget funds within the subsections of the functional classification of expenditures of the budgets of the Russian Federation.

The classification of types of budget expenditures is the fourth level of the functional classification of expenditures of the budgets of the Russian Federation, detailing the directions of financing budget expenditures by target items.

Economic classification of budget expenditures of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content.

This classification includes sections: current expenditures, capital expenditures, provision of loans minus repayments.

In turn, sections are divided into subsections and include types of expenses, which are divided into cost items.

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

Classification of sources of internal financing of budget deficits of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, code of the administrator of sources of internal financing of budget deficits.

Administrators of sources of internal financing of budget deficits are state authorities, local governments, management bodies of state off-budget funds, budgetary institutions created by state authorities and local governments that have the right to carry out state and municipal internal borrowing, conclude loan agreements and contracts to attract loans, provide state and municipal guarantees, carry out operations with assets that are state and municipal property.

Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of external financing of budget deficits, code of the administrator of sources of external financing of budget deficits.

Administrators of sources of external financing of budget deficits are public authorities that have the right to carry out state external borrowings, conclude loan agreements and contracts indicated in foreign currency to attract loans, and provide state guarantees in foreign currency.

The economic classification of budget deficit financing sources is a grouping of operations of the general government sector according to their economic content.

Departmental classification of federal budget expenditures is a grouping of expenses that reflects the distribution of budgetary funds among the main administrators of federal budget funds.

The first level of this classification is the list of direct recipients of funds from the federal budget (ministries, departments, organizations, each of which is assigned a code).

The second level is the classification of target items of expenditures of the federal budget. It reflects funding for specific areas of activity of direct recipients of funds from the federal budget for certain sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation.

The third level is the classification of the types of federal budget expenditures, which determines the directions of financing by target items in detail.

The departmental structure of federal budget expenditures, which establishes federal budget expenditures according to the main administrators of federal budget funds, sections, subsections, target items and types of expenditures of the functional classification of expenditures of budgets of the Russian Federation, is approved by the federal law on the federal budget for the next financial year.

Departmental classification of budget expenditures of subjects of the Russian Federation is a grouping of expenditures of the budgets of the constituent entities of the Russian Federation and reflects the distribution of budgetary appropriations by the main managers of budget funds of the constituent entities of the Russian Federation, sections, subsections, target articles and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation.

Departmental classification of local budget expenditures is a grouping of expenditures of local budgets and reflects the distribution of budgetary appropriations by the main managers of local budget funds, sections, subsections, target items and types of expenditures of the functional classification of expenditures of budgets of the Russian Federation.

The departmental structure of expenditures of the budgets of the constituent entities of the Russian Federation and local budgets, which establishes the expenditures of certain budgets by the main managers of funds, sections, subsections, target articles and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, is approved by the laws on the corresponding budget for the next financial year.

The budget classification of the Russian Federation is the same for the budgets of all levels of the budgetary system of the Russian Federation and is approved by federal law.

The legislative bodies of the constituent entities of the Russian Federation and local governments can further detail the objects of the budget classification of the Russian Federation in terms of target items and types of expenditure without violating the general principles of construction and unity of the budget classification of the Russian Federation.