The Basics About Budgetary Rights And On Formation And Use Of Extra-Budgetary Funds Representative And Executive Bodies Of State Power Of The Russian Federation Republics, Autonomous Oblast, Autonomous Okrugs, Krays, Oblasts, City Of

Original Language Title: Об основах бюджетных прав и прав по формированию и использованию внебюджетных фондов представительных и исполнительных органов государственной власти республик в составе Российской Федерации, автономной области, автономных округов, краев, областей, городо

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Expired-the Federal law dated 09.07.99 N 159-FZ z and c o n RUSSIAN FEDERATION about the fundamentals of fiscal rights and on formation and use of extra-budgetary funds representative and executive bodies of State power of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and Saint Petersburg, local self-government bodies of the present law defines the right of Republics within the Russian Federation , the autonomous region and autonomous areas, territories, oblasts and the cities of Moscow and St. Petersburg, the regions, cities and districts in the cities, towns and village councils in the face of their representative and executive authorities on the income in the relevant budgets and spending authority of the budgets, the responsibilities of these authorities in relation to each other in the budgetary process, establishes general principles of drafting, consideration of the budget submission, approval and execution of the budgets formation and use of extrabudgetary funds in order to finance socio-economic development of the national State and administrative-territorial formations.
Section I General provisions Article 1. The concepts used in this law are used in this law the following terms: 1. "budget"-Redd budgets lower territorial levels and budget the relevant nation-or administrative-territorial unit, used for calculations and analysis.
2. "minimal budget"-estimated income corresponding to the consolidated budget of the lower territorial levels, village budget, budget settlement, district budget district in the city budget, city without dividing district covering guaranteed by the relevant higher authorities the minimum necessary expenses, some of which in the event of failure of the calculated amount covered by income from deductions laid down governing revenue, grants and subvencijami by a decision of the Supreme Council of the Russian Federation, respectively, a parent representative authority.
3. "minimum social and financial rules and regulations", respectively, in kind or in cash single or group specific indicators of the minimum necessary availability of critical housing and household, socio-cultural and other services.
4. "Contained income" is income that is wholly or firmly fixed proportion (in percentage), on a permanent or long-term basis in the prescribed manner come in the corresponding budget.
5. "regulatory income" is income to balance income and expenditure in its budget comes in the form of a deduction from taxes or other payments under regulations approved in the prescribed manner for the next fiscal year.
6. "Grant"-the amount allocated from the budget of the upstream level in cases where regulatory and income is not enough to generate a minimum budget of the lower territorial level.
7. "Grant-in-aid"-the amount allocated for a certain period of time from the budget of the upstream level on specific objectives to align socio-economic development of the nation-or administrative-territorial unit.
8. "Income Contingent"-the amount levied in the territory of the nation-or administrative-territorial unit a specific kind of tax or other payment.
9. "the average financial security"-the amount of budgetary funds, extra-budgetary funds and other resources for the maintenance of social and productive infrastructure, as well as to the financing of socio-economic development of the nation-or administrative-territorial entity, per capita.
10. "the main characteristics of the budget: revenue budget; expenditure of the budget, including the budget of current expenditures and budget development; excess of income over expenditures or budget deficits and his ultimate percentage in relation to the costs; grants and subventions budgets lower territorial level; size standards (per cent) royalty income lower budgets governing territorial level; list of incomes and standards fixed revenue share (percentage) of the budgets that are lower territorial level in accordance with article 9 of this law; reverse cash.
Article 2. The Republican budgets republics within the Russian Federation, the regional budget of the autonomous region, district budgets of the autonomous okrugs, regional budgets, regional budgets of the edges of fields, city budgets cities Moscow and St. Petersburg and local budgets in the composition of the budget system of the Russian Federation Republic in the Russian Federation, the autonomous oblast, autonomous okrugs, krays, and cities of Moscow and St. Petersburg have their budgets.

Districts, cities, city districts, towns, neighbourhoods have their own budgets. However, if, in the cases and in the manner established by the laws of the Russian Federation, the powers of the Council of people's deputies of one of the administrative-territorial entities are carried out by other Council of people's deputies, the question of the availability of a separate budget specified education within the purview of the Council of people's deputies. All of the budgets of administrative-territorial formations are local.
The Republican budgets republics within the Russian Federation, the regional budget of the autonomous region, district budgets of the autonomous okrugs, regional budgets, regional budgets of the edges of fields, city budgets cities Moscow and St. Petersburg and local budgets (hereinafter-budgets) coupled with the Republican budget of the Russian Federation form the budgetary system of the Russian Federation.
Article 3. Consolidated budgets of Republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg areas, cities with district dividing the district budgets for areas in the city and the city budget of the city consists of the consolidated budget of the city (city budget). In the composition of the city's budget may be the budgets of other administrative-territorial formations.
Village councils budgets, towns, city budgets of district towns located on the territory of the district, and the district budget area represent the consolidated budget (budget).
The budgets of the districts and towns, situated on the territory of the autonomous region, and the district budget autonomous region make up the consolidated budget of the Autonomous Okrug (autonomous district budget).
The budgets of the districts and towns, situated on the territory of the autonomous region, and regional budget of the autonomous region make up the autonomous region consolidated budget (budget autonomous region).
The budgets of the regions, provincial cities located in the territory of the region, and the regional budget is consolidated budget (budget).
Budgets of districts, provincial towns throughout the province, and regional budget edges represent the consolidated budget (budget).
Budgets of districts, Republican cities of Republics within the Russian Federation and the Republican budget of the Republic within the Russian Federation represent the consolidated budget of the Republic within the Russian Federation (budget Republic within the Russian Federation).
Article 4. The principle of autonomy of the budgets and the regulation of financial relations 1. Autonomy of the budget as part of the budgetary system of the Russian Federation is that approval of the budget is carried out according to the Supreme Soviets of the republics within the Russian Federation, the Councils of people's deputies of the autonomous region, autonomous okrugs, regional, regional councils of people's deputies, the Councils of people's deputies of the cities of Moscow and Saint Petersburg, local councils of people's deputies (hereinafter referred to as representative bodies) and its implementation by Governments of the republics within the Russian Federation, administrations of the autonomous region , autonomous okrugs, regional, regional administrations, the administrations of the cities of Moscow and Saint Petersburg, local administrations (hereinafter referred to as the executive authorities) based on budget management mechanism established by this law.
Independence is ensured by the budgets in the manner and under the conditions established by the present law, presence of own sources of income and the right to determine the directions for their use and disposal.
2. Regulation of financial relations, including the budget, in accordance with the Constitution of the Russian Federation implemented this law, other legislative acts of the Russian Federation and adopted in accordance with the legislation of the republics within the Russian Federation, decisions of the Councils of people's deputies of the autonomous oblast, autonomous okrugs, regional, regional councils of people's deputies, the Councils of people's deputies of the cities of Moscow and Saint Petersburg, local councils of people's deputies.
Article 5. Delineation of competence of representative and executive authorities in the budget process for the conduct of executive authority are the drafting of the corresponding budget, execution of the budget and monitoring budget allocations.
Administered by a representative of the Authority include the consideration of the draft of the corresponding budget, approval of the budget, the monitoring of its implementation, adoption of the report on its implementation.
The intervention of other bodies and organizations in the process of drafting the budget, the adoption and implementation of the budget shall not be permitted, except in cases stipulated by legislative acts of the Russian Federation.
Article 6. Budget classification drafting budgets, approval and execution of the budgets is carried out in accordance with the single budget classification established in the Russian Federation.
Article 7. The principles for determining minimum budget

Expenditure part of the budget to the minimum calculated for single or group minimum social and financial norms and standards established by the Supreme Council of the Russian Federation, respectively, otherwise the parent representative authority under existing legislation within its financial capabilities. Development of minimum social and financial rules and regulations, submitted for approval to the Supreme Soviet of the Russian Federation shall be the Council of Ministers of the Russian Federation.
Expenditure part of the budget to the minimum is determined by: a) the amount of costs to be included in the budget of current expenditures, forecast higher authorities in the calculation of the budget year, previous to the planned (under comparable conditions), with the increase (decrease) these costs caused by: consistent with the higher authority in the manner prescribed by this Act, the sum of the costs due to changes in the composition of objects for budget financing;
decisions of higher authorities about changing social and financial rules and regulations;
change of the index of prices and tariffs on the calculation of the parent of the executive authorities, carried out in the prescribed manner;
b) minimum required amount of costs to be included in the budget for the development of this nation-or administrative-territorial unit.
Minimum income part of the budget should fully cover these costs.
Section II revenue Budgets Article 8. The composition of the revenue side of budgets revenues budgets consists of regulatory and income. In addition, budgets can do grants and subventions, and also loans.
Article 9. The level of revenue enshrined Level pinned budget revenue (excluding district budgets townships) should not be less than 70 per cent of the revenue side of the budget to the minimum appropriate nation-or administrative-territorial entity, and if this is not possible due to lack of regulatory and income is not less than 70 per cent of the revenue side without considering it grants and subventions.
To achieve this level of budget management process, the Supreme Council of the Russian Federation, other higher representative bodies fix for budgets lower territorial level or firmly fixed proportion (in percentage) on a long-term basis (not less than five years) any governing income and can pass these budgets laid down their earnings. If raising the minimum budget for the following financial year specified fixed proportion (in percentage) is subject to appropriate adjustment upwards.
Article 10. The provision and use of subsidies and subventions procedure and conditions of rendering and use of subsidies and subventions from the national budget of the Russian Federation establishes the legislative acts of the Russian Federation, and the procedure and conditions of rendering and use of subsidies and subventions from other budgets are established by legislation of the Republics comprising the Russian Federation and the decisions of the relevant representative bodies, adopted within the limits of their competence.
Article 11. Principles definition and approval of regulations governing income deductions from the Supreme Council of the Russian Federation, other higher representative bodies within its competence argue for budgets lower territorial level differential or uniform (for all or the relevant groups of the national State and administrative-territorial formations) regulations governing deductions from income. Differential and common regulations could be approved simultaneously on different types of governing income.
The actual increase in the level of revenue enshrined in the current fiscal year, as a result of financial and economic activities in the territory of this nation-or administrative-territorial unit, as well as a consequence of which was the introduction in the prescribed manner the local representative authority of the administrative-territorial formation of local taxes and fees, cannot serve as a basis for reducing regulations governing deductions from revenues for the next fiscal year. In these cases, the decline in standards governing deductions from income can be made only with the consent of the relevant representative authority, unless otherwise stipulated by the laws of the Russian Federation.
Article 12. Borrowed funds budgets, insufficient budget funds to cover expenses in excess of the minimum budget, or in cases of temporary financial difficulties during the execution of the approved budget of the executive authorities can receive interest or interest-free loans from other budgets, as well as by the decision of representative bodies in accordance with the established procedure to issue loans for investment purposes in the relevant territories.

The Executive authority is entitled to receive short-term loans to commercial banks at the expense of their own resources to address representative authority, which sets out the acceptable conditions of agreement Executive authority with the Bank on the granting and repayment of the credit.
The maximum size of the ratio of the total amount of loans, credits, and other debt obligations of the corresponding budget and level of expenditure is set the laws of the Russian Federation. Higher authorities are not liable for the debts of the lower authority, except in cases stipulated by legislative acts of the Russian Federation.
Article 13. Revenues of the Republican budgets republics within the Russian Federation, the regional budget of the autonomous region, district budgets autonomous okrugs, regional budgets edges, regional municipal budgets budgets of regions, cities of Moscow and St. Petersburg in incomes in Republican budgets republics within the Russian Federation, the regional budget of the autonomous region, district budgets autonomous okrugs, regional budgets edges, regional municipal budgets budgets of regions, cities of Moscow and St. Petersburg to cases, on such terms and conditions established by the laws of the Russian Federation shall be credited: income tax (profit tax) from businesses and organizations (totally or partially);
income tax from natural persons (fully or partly);
taxes and other payments for subsoil use (according to the relevant types of taxes and other payments, in whole or in part);
part of the payments for the land;
50 percent tax on the property of enterprises;
taxes and other fees set forth completely or partially by the Supreme Council of the Russian Federation for the relevant budgets, in accordance with article 9 of this law;
a portion of the proceeds from State loans and State monetary-tombola;
income from loans and monetary and commodity lotteries organized on the decisions of the relevant representative bodies;
income from the lease of property that is in the appropriate State ownership (including the cities of Moscow and St. Petersburg), in part, is not directed at the lessor's costs to be financed from the budget;
a portion of the proceeds from privatization of State assets (including the cities of Moscow and St. Petersburg);
other income.
If this allocation of water charges, collectible industry of water systems, and forestry income between the relevant budgets determined by representative bodies of Republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg and State duties, stamp duty, tax on property, inheritance and donations, income from realization of goods and property confiscated, local taxes and fees in the cities of Moscow and St. Petersburg-representative bodies in those cities.
Article 14. Revenue district budgets of districts, municipal budgets of cities (except the cities of Moscow and Saint Petersburg) in the revenue district budgets of districts, municipal budgets of cities (except the cities of Moscow and Saint Petersburg) in the manner and under the conditions laid down by the laws of the Russian Federation shall be credited: income tax (profit tax) from businesses and organizations (totally or partially);
income tax from natural persons (fully or partly);
taxes and other payments for subsoil use (according to the relevant types of taxes and other payments, in whole or in part);
payments for land (fully or partly);
50 percent tax on the property of enterprises;
local taxes and levies, including in accordance with the decisions of the representative authorities about their introduction, adopted within the limits of their competence;
taxes, fully or partially contained by the parent representative authority for the relevant budgets, in accordance with article 9 of this law;
a portion of the proceeds from State loans and State monetary-tombola;
revenues from local loans and local monetary and commodity lotteries organized on the decisions of the relevant representative bodies;
income from rental property located in the corresponding municipal property, in part, is not directed at the lessor's costs to be financed from the budget;
a portion of the proceeds from the privatization of State and municipal property;
other income.
When the order of distribution of State fees, stamp duty, tax on property, inheritance and donations, income from realization of goods and confiscated property, applicable local taxes and duties between the relevant budgets shall be determined by the district and municipal councils of people's deputies (except the urban district councils of people's deputies of cities). Order of distribution of the 50 per cent tax on property businesses between the district budget district and municipal budget of the District of the city is determined by the District Council of people's deputies.

Article 15. Revenue district budgets townships in revenue district budgets townships may be credited: income tax (profit tax) from businesses and organizations (totally or partially);
income tax from natural persons (fully or partly);
local taxes and fees;
income from rental property located in municipal property areas in the city, in part, is not directed at the lessor's costs to be financed from the budget;
other income.
Types of taxes and other payments to be applied against the budget of the district area in whole or in part, shall be determined by the City Council of people's deputies in accordance with the laws of the Russian Federation, the laws of the Republic within the Russian Federation and the decisions of the parent representative authorities taken within the limits of their competence.
Article 16. Revenue budgets, towns, village councils in revenue budgets, towns, village councils in the cases, in the manner and under the conditions laid down by the laws of the Russian Federation shall be credited: income tax (profit tax) from businesses and organizations (totally or partially);
income tax from natural persons (fully or partly);
payments for land;
taxes and other fees, in whole or in part contained parent representative authority for the relevant budgets, in accordance with article 9 of this law;
local taxes and levies, including restrictions imposed in accordance with the decisions of the meetings (gatherings);
income from rental property located in the corresponding municipal property, in part, is not directed at the lessor's costs to be financed from the budget;
other income.
Section III expenditure budgets Article 17. The right of representative and executive authorities on the formation of expenditure budgets, the executive authorities when drafting budgets, clarifying the budgets during their performances, representative bodies in the consideration of the draft budgets, approval of budgets and their clarification during the execution, within the limits of their competence respectively to: determine their budgets funding of activities on socio-economic development of the respective national or administrative-territorial entities within the planned budget revenues granted subsidies, subventions, and taking into account the attracted funds borrowed;
determine the direction of investment budgets, their own programmes, as well as joint programs with representative bodies of other national-State and administrative-territorial units; on foreign trade activities, environmental protection activities Wednesday (in excess of appropriations allocated from environmental extra-budgetary funds), restoration of monuments of nature and culture, under the responsibility of the relevant authorities, cities, towns and villages, maintenance and overhaul of housing facilities for municipal application, road network and the corresponding value (in excess of the allotted appropriations of road funds), educational institutions, health and social security, science and culture, physical culture and sports , the media, government bodies and bodies of local self-government, and for other purposes;
increase, within existing resources, to the norms of maintenance costs of housing and communal services, educational institutions, health and social security, science and culture, physical culture and sports, public safety, police protection Wednesday and for other purposes;
determine in the prescribed manner within available means more benefits, as well as from within existing resources, to produce other expenses to assist certain categories of the population in need of social protection;
form within the level of income of its budget reserve and trust funds;
to determine the amount of subsidies, subventions budgets lower territorial level and their purpose;
combine on a contractual basis means their budget with funds other budgets, as well as companies, institutions, organizations, voluntary associations and citizens to finance the construction, repair and maintenance of objects of industrial and non-industrial purpose.
Article 18. Current expenditure budget and development budget Expenditure Budgets, provided the budget classification, divided into expenses to be included in the budget of current expenditures and budget development.

To the budget of current expenditures include the cost of maintenance and overhaul (refurbishment) of housing and communal services, environmental facilities Wednesday, educators, healthcare and social security, science and culture, physical culture and sports, the media, government bodies, local self-government bodies and other expenses not included in the cost of development.
To the budget development include provision for innovation and investment activities related to capital investments in socio-economic development of the territories on their own environmental programmes and activities for environmental protection Wednesday (in excess of appropriations allocated from environmental extrabudgetary funds), and other costs of expanded reproduction.
Section IV General principles of compilation, review and approval of the budgets of the budget Article 19. The interaction of the executive authorities of different levels in providing input for the drafting of budgets of the Council of Ministers of the Russian Federation organizes the work of bringing not later than seven months prior to the beginning of the financial year prior to the representative and executive authorities of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and Saint Petersburg a letter about the peculiarities of the compilation of draft budgets calculated for the next fiscal year , including the centrally established social and financial norms and standards (minimum) or change them.
The executive authorities of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg to representative bodies established by their terms on the basis of the need for budget approval prior to the commencement of the financial year brought to the representative and executive bodies of the lower level guidance on drafting budgets, including social and financial rules and regulations or their changes including norms and standards approved by the parent body of representative power.
In the case of imbalance of incomes and expenditures required for the village, Township, district budgets in cities, urban areas budgets without the district Division, the budgets of cities (except the cities of Moscow and St. Petersburg) areas of executive authority is the superior executive authority and, in the case of an imbalance of income and minimum required expenditures cities Moscow and St. Petersburg, regions, provinces, autonomous regions, autonomous oblast, republics within the Russian Federation, in accordance with the established procedure in the Council of Ministers of the Russian Federation in time established respectively by the specified parent Executive Branch, the Council of Ministers of the Russian Federation, the required calculations to substantiate the size standards governing deductions from income, grants, subventions, the list of income and expenditure to be transferred from the higher budgets, as well as data on changes in the composition of objects for budget financing.
For a full accounting of all financial resources, as well as determining the average financial security nation-or administrative-territorial executive authority is entitled to make a territorial consolidated financial balance. Enterprises, institutions and organizations of all forms of property located in the territory, including taxation and statistics bodies, upon request of the executive authorities are obliged to provide them free of charge information, necessary for the compiling of these balances.
The Council of Ministers of the Russian Federation organizes the work of bringing at least four and a half months before the start of the financial year prior to the representative and executive authorities of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg the following data:-designed standards (per cent) from regulating income and taken into their calculation of the sums of contingents of those proceeds;
-about grants and grant funding, planned to provide from the Republican budget of the Russian Federation, and their destination;
-list and fixed shares (percentage) of income allocated to the budgets of these national-State and administrative-territorial entities, in accordance with article 9 of this law;
-the list of expenses that are passed from the Republican budget of the Russian Federation.
Data for similar indicators reported higher executive bodies directly subordinate representative and executive authorities stipulated by the relevant parent representative bodies dates to ensure budgets approved before the start of the financial year.

Drafting district budget of the district in the city is based on authority delegated by the City Council of people's deputies of the district in the City Council of people's deputies.
Drafting budgets precedes development of plans and forecasts of development of national State and administrative-territorial formations and targeted programmes on the basis of which the Executive authority makes proposals on incomes and expenses budget, and also provides information on projected consolidated budget and minimum budgets lower territorial level in the relevant representative authority in the manner and within the period prescribed by this representative body of power.
Article 20. The right of representative and executive authorities of different levels when considering differences on individual indicators budget Executive authority is entitled to make proposals to amend and clarify the projected higher authority indicators referred to in article 19 of this law.
Consideration of the proposals originally produced in the corresponding higher executive authority. In case of deviations (fully or partially) the superior executive authority is obliged, in conjunction with interested in further consideration of their proposals by the Executive authority to draw up a Protocol on existing differences within the deadlines established by the respective parent representative authority. The Protocol should contain a rationale for the proposals and the justification of the rejection.
For consideration arising from the refusal of differences representative bodies on an equal footing form a Conciliation Commission. The results of the work of the Conciliation Commission shall be brought to the attention of the relevant subordinate the superior representative authorities within the prescribed timeframe. the latest The final decision is made by the respective parent representative authority.
The procedure applies to all levels of the budgetary system of the Russian Federation.
Article 21. The right of representative bodies by definition the order of consideration of the draft budget, budget approval, updating it during the performance and authority of the Executive branch during the consideration of the draft budget procedure and terms for submission of the draft budget the relevant representative authority, consideration of the draft budget, the approval of the budget and to clarify it in the performance of the local representative authority is established in the budgetary process in the territory of this nation-or administrative-territorial entity on its own in accordance with this law.
During its consideration of the draft budget, the Executive authority is required to provide all necessary information and have the right to make changes in the draft budget.
Section (V) Extrabudgetary and monetary funds Article 22. The procedure for the formation of extrabudgetary funds and foreign representative authority shall be entitled to take decisions on education target of extra-budgetary funds, whose funds come from: a) voluntary contributions and donations of citizens, enterprises, institutions and organizations to the relevant purpose;
b) fines for environmental pollution Wednesday and unsustainable use of natural resources and other violations of environmental legislation, the sanitary norms and rules, as well as payment, offsetting the damage caused. The amount of these fines and payments are used to conduct environmental and health measures;
in) fines for damage to and loss of objects of historical and cultural heritage, monuments of nature, under the responsibility of the relevant authorities, other violations of legislation on the protection of these objects, as well as payments, offsetting the damage caused. The amount of these fines and payments are used to carry out rehabilitation and maintenance of safety of objects of historical and cultural heritage;
g) other income of extrabudgetary funds, in accordance with the law.
Taxes and other payments intended to enroll in the budget, are not subject to the direction of the extrabudgetary funds. The budget must not be transferred to non-budgetary funds.
Representative authority shall be entitled to take decisions on the formation of Monetary Fund in the manner and under the conditions established by the legislation of the Russian Federation.
The situation of each non-budgetary and Monetary Fund is approved by the relevant representative authority.
Extrabudgetary funds and monetary funds in special accounts opened by the Executive authority, the management body of the extra-budgetary Fund, banking institutions are not subject to seizure and spent in accordance with the purpose defined by the local representative authority approved the regulations on the Fund, the Executive authority or managing body of the extrabudgetary fund.

Non-budgetary fund management body in cases in the manner and under the conditions prescribed by regulation of the Fund may include representatives of representative and executive bodies, enterprises, institutions and organizations, and other interested individuals.
Section VI: execution of the budgets and the monitoring of extrabudgetary funds and Article 23. Cash budgets and cash budgets implemented by the relevant agencies of the Central Bank of the Russian Federation, and in their absence, in agreement with the relevant representative authority-any other banks without charging a fee.
Article 24. The conditions of sequestration of the budget when the budget deficit exceeded budget or a significant reduction in revenues from the revenue sources representative authority on the proposal of the Executive authority decides to impose the statutory mechanism for sequestration costs. The mechanism of seizure may be also if during the execution of the budget deficit is not reduced, resulting in an inability to finance budgeted activities.
Article 25. Budget reimbursement arising from decisions taken by the authorities of another level if during the execution of the budget of a higher authority within the limits of its competence the decision, leading to a decrease in income or an increase in the expenditure budget of the lower territorial level, missing therefore to balance the minimum budget offset specified by a higher authority, to adopt a decision at the expense of its budget. When calculating the shortfall is not taken into account unencumbered balance the budget the lower territorial levels, formed at the beginning of the current fiscal year and not spent by the time of the adoption of that decision.
If during the execution of the budget of the upstream (downstream) authority takes in violation of its competence the decision is prejudicial to a lower budget (superior) level, compensation shall be made to these upstream (subordinate) authority at the expense of its budget.
Article 26. Decisions on the clarification of the budget and on the use of available budgetary resources during budget implementation, the Executive authority is entitled to make decisions on amendments to the budget classification of expenditure within the approved appropriations under each area of expenditure. Representative authority may instruct the relevant executive authority in those these cases representative authority caused by the urgency of amending budget, make the appropriate changes and their subsequent approval of representative authority in this representative authority of the time.
Free budget balance, resulting in the beginning of the current fiscal year revenues received during the further execution of the budget, the excess of income over expenditure occurring as a result of the increase in revenue or savings in expenditure (hereinafter referred to as the free budget funds) are not subject to seizure by the parent representative and executive authorities. A decision on their use, including attaching these tools in economic activities, in shares and other securities, as well as on the granting of interest and interest-free loans budget takes representative authority, including taking into account the proposals of the Executive authority, only if the financing of planned expenditures and funds received from these operations in its budget.
Representative authority may delegate the power to make decisions on the use of budgetary funds available for small Board.
Representative authority may instruct the relevant executive authority to take decisions on the use of available budgetary funds and approval of those decisions specified the local representative authority.
Article 27. Control over the execution of the budget and extrabudgetary funds and monetary funds 1. Budgetary control and expenditure of executive power or bodies of management of extrabudgetary funds of these funds, the Executive authority means Monetary Fund carries out the relevant representative authority, which alone determines the organizational modalities for such monitoring in the corresponding provision of the budgetary process in the territory of this nation-or administrative-territorial unit.
The Executive authority is required to supervise the correctness of use by enterprises, institutions and organizations allocated to them from the appropriate budget allocations, extra-budgetary funds.

Superior executive authority is entitled to oversee the implementation of the budget the lower the Executive authority on the basis of the requirements of compliance with current legislation, decisions of higher authorities taken within the limits of their competence. If the budget allocated subventions to lower territorial level are not spent within the prescribed time limit or not spent for the intended purpose, the subsidization is stopped and the funds must be returned to the budget, from which they were obtained.
2. In order to monitor representative authority is entitled to in the budgetary process in the territory of this nation-or administrative-territorial entity to determine the deadline for the submission of the respective executive authority information on progress and budget projections.
Representative authority and its permanent commissions and committees are entitled to during budget implementation require the appropriate executive authority, its financial and other management bodies of extrabudgetary funds any information related to the execution of the budget, extrabudgetary funds and monetary funds. Procedure and deadlines for the submission of this information is determined by the relevant representative authority in the budgetary process in the territory of this nation-or administrative-territorial unit. Representative authority may take a decision on the involvement of the auditor for the audit of budget implementation by the Executive authority, as well as the utilization of extrabudgetary funds and monetary funds executive power or bodies of management of extrabudgetary funds.
Article 28. Performance report on the budget and reports on the use of extrabudgetary funds and monetary funds 1. The Executive authority is required to submit within the prescribed period to the appropriate representative body of power performance reports, on the use of extrabudgetary funds and monetary funds.
2. The performance report on the budget and reports on the use of extrabudgetary funds and monetary funds shall be drawn up by the Executive authority or authorities, if any extrabudgetary funds established in accordance with the provisions on these funds approved by the representative authority.
3. performance report must be drawn up in all the main indicators of income and expenses, in the prescribed manner with the necessary analysis of performance income (including to ensure a level of income set forth under this Law) and spending money.
4. the reports on financial performance and on the use of extrabudgetary funds and monetary funds are discussed in the following terms: district, located in cities, rural councils of people's deputies-not later than 1 March of the year following the accounting year;
District and municipal councils of people's deputies-not later than 1 April of the year following the accounting year;
representative bodies of Republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St.-Petersburg-no later than 1 may of the year following the accounting year.
Specific dates are determined by the relevant representative authority in the budgetary process in the territory.
Representative government based on the results of the review of these reports to decide on their approval or abolished.
5. after the adoption of the decision on approval of the budget for the next financial year and the budget performance report for the previous year at the regular session of the representative authority (Republic within the Russian Federation, the autonomous oblast, autonomous district, territory, region, district, city with the district Division, city, a part of the budget which includes the budgets of the other administrative-territorial units) is considered the information on the consolidated budget for the next fiscal year and on the performance of the consolidated budget for the previous year, taking into account the lower-level representative bodies decisions approving budgets and performance reports. These solutions lower representative bodies are sent to their respective parent representative and executive authorities to set the specified parent representative authorities of the time.
6. the executive authorities of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg are the financial performance reports of the relevant consolidated budgets to the Ministry of Finance of the Russian Federation, State Committee of the Russian Federation on statistics.
7. specific terms and reporting form shall be determined by the Ministry of Finance of the Russian Federation and the State Committee of the Russian Federation on statistics.
Section VII Guarantee budgetary rights of representative and executive bodies of State power of the Russian Federation republics, autonomous oblast, autonomous okrugs, krays,

regions, cities of Moscow and St. Petersburg and bodies of local self-government, article 29. Responsibility of the representative and executive bodies of State power of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and Saint Petersburg, local authorities for their decisions on budgetary matters of the representative and executive bodies of State power of the republics within the Russian Federation, the autonomous region and autonomous areas, territories, oblasts, cities of Moscow and Saint Petersburg, local authorities are obliged to reimburse in full the damage caused by legal and natural persons as a result of the adoption of those bodies with exceeding its competence to the decisions on budgetary matters. The damage shall be compensated at the expense of the corresponding budget on the basis of a decision of a court or arbitral tribunal.
Article 30. Guarantee transparency in decision-making on issues related to the budget, extrabudgetary and monetary funds Solutions representative authorities approving the budget, on the use of extrabudgetary funds and monetary funds, approval of the report on budget performance and the use of extrabudgetary funds and monetary funds, as well as decisions on other issues relating to the formation of the budget or the funds, to be published in the media in terms established by the relevant representative authority, or brought to the attention of the population otherwise based on the capabilities of the relevant representative authority.
In the event of a decision to reject the draft budget or on the Commonwealth budget performance reports and use of extrabudgetary funds and monetary funds in the media should be available all the relevant information about the reasons for that decision.
Referred to in paragraph 1 of this article shall be published in special reports, statistical collections within one year from the date of adoption of the decision on their approval.
Article 31. Guarantee the timeliness of budget approval in case of failure by the higher executive authority needed baseline data for drafting the budget, within the terms established by article 19 of this law, the relevant representative authority shall have the right to approve the budget on the basis of regulations governing deductions from income, approved for the current fiscal year, and within the types of income under the laws of the Russian Federation for admission to the appropriate budget.
Article 32. The guarantee of judicial protection budget rights in case of infringement of the relevant higher authority of the provisions of this Act the appropriate representative or executive body of authority has the right to seek protection of their rights in the Arbitration Court.
The President of the Russian Federation, b. Yeltsin Moscow, Russia House Tips April 15, 1993 N 4807-I