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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Spspent power-Federal Law of 09.07.99 N 159-FZ A, K O N On fundamentals of budgetary rights and rights to form and use of extrabudgetary funds of representative and executive State authorities in the constituent republics of the Russian Federation, the autonomous oblast, the autonomous regions of the autonomous regions of the regions, territories, regions, cities of Moscow and Saint Petersburg, of the local self-government bodies. This Law defines the rights of the republics within the Russian Federation. Federations, autonomous regions, autonomous regions, territories, regions, cities of Moscow and St. Petersburg, districts, cities, districts, towns and villages, towns and villages in the face of their representative and executive authorities The relevant budgets and expenditures of these budgets, the responsibilities of these authorities in relation to each other in the budgetary process, establish the general principles for the formulation, consideration of draft budgets, approval and execution budget, development and use of extrabudgetary funds for Ensuring the socio-economic development of national-State and administrative-territorial entities. Section I General Article 1. The concepts used in this Law This Law uses the following concepts: 1. "Consolidated budget"-a set of budgets of lower territorial levels and the budget of the corresponding national-state or administrative-territorial entity used for calculation and analysis. 2. "The minimum budget" is the estimated amount of the income of the corresponding consolidated budget of the lower territorial level, the budget of the village council, the budget of the settlement, the district budget of the district in the city, the city budget without the district division, The minimum necessary expenses guaranteed by the respective higher authorities, some of which, in the case of insufficient estimated income, are covered by the regulations governing income, subsidies and subventions OF THE PRESIDENT OF THE RUSSIAN FEDERATION of a higher representative body of authority. 3. "Minimum social and financial norms and regulations", in kind or monetary terms, respectively, single or group specific indicators of the minimum essential needs of the most important housing, social, cultural and other Services. 4. "Proceeds of income"-income that is fully or permanently fixed (percentage) on a permanent or long-term basis goes to the appropriate budget. 5. "Regulating Revenue"-revenues that, in order to balance income and expenditure, come to the relevant budget in the form of interest deductions from taxes or other payments on regulations approved in accordance with the established procedure for the next financial year Year. 6. "Grant" is the amount allocated from the budget of the higher level in cases where there is insufficient income to form the minimum budget of the lower territorial level. 7. "Subvention" is the amount allocated for a certain period from the budget of a higher level for specific purposes to balance the social and economic development of the corresponding national-state or administrative-territorial entity. 8. "Contingents of income" is the amount of a specific form of tax or other payment charged in the territory of the corresponding national-state or administrative-territorial formation. 9. "Average financial security" is the sum of budgetary funds, funds and other funds allocated to the maintenance of social and productive infrastructure, as well as to the financing of social and economic development National-State or administrative-territorial education, per inhabitant. 10. "Main characteristics of the budget": budget income; budget expenditure, including current and development budgets; excess of income over expenditure or budget deficit, and its cap on expenditure; Subvention to the budgets of the lower territorial level; the size of the regulations (%) of the deductions from the regulatory income to the budgets of the lower territorial level; the list of income and the fixed income ratio (percentage) established below the budgets of the lower level according to the article 9 of this Law; Working Cash on hand. Article 2. Republic budgets in the Russian Federation, the regional budget of the autonomous region, the district budgets of the autonomous districts, regional budgets of regions, regions State budgets, city budgets of cities of Moscow and St. Petersburg and local budgets in the Russian Federation's budget system, the autonomous region of the Russian Federation; autonomous regions, territories, regions and cities of Moscow and St. Petersburg have their own Budgets. The districts, cities, districts in cities, towns and villages have their budgets. If, in the cases and in the manner prescribed by the laws of the Russian Federation, the powers of the Council of People's Deputies of one of these administrative-territorial entities are exercised by the other Council of People's Deputies, the question of whether or not The independent budget of this entity falls under the authority of this Council of People's Deputies. The budgets of all designated administrative and territorial entities are local. Republican budget of the republics as part of the Russian Federation, the regional budget of the autonomous region, district budgets of the autonomous regions, regional budgets of regions, oblast budgets, city budgets of the cities of Moscow, and St. Petersburg and local budgets (hereinafter-budgets) together with the republican budget of the Russian Federation form the budget system of the Russian Federation. Article 3. Consolidated budgets of republics in Russian Federation, autonomous region, autonomous prefects, regions, regions, cities of Moscow and St. Petersburg, districts, cities with regional division Regional budgets in the city and city budget form the city's consolidated budget (city budget). The budget of the city may include the budgets of other administrative and territorial entities. The budgets of the village councils, the settlements, the city budgets of the district towns in the district, and the district budget shall constitute the consolidated budget of the district (district budget). The budgets of the districts and cities located in the autonomous district and the district budget of the autonomous district are the consolidated budget of the autonomous district (the budget of the autonomous district). The budgets of the districts and cities located in the autonomous region and the regional budget of the autonomous region are the consolidated budget of the autonomous region (the budget of the autonomous region). Budgets of districts, regional cities located on the territory of the region and the regional budget of the region are the consolidated budget of the region. The budgets of the regions, regional cities located on the territory of the province and the budget of the province are the consolidated budget of the province (budget of the province). Budgets of districts, republican cities of republics in the Russian Federation and republican budget of the republic in the Russian Federation constitute the consolidated budget of the republic within the Russian Federation (budget of the Russian Federation). Article 4. The principle of fiscal autonomy and financial regulation 1. The autonomy of the budget as part of the budgetary system of the Russian Federation is that the approval of the budget is carried out by the Supreme Councils of the Republics in the Russian Federation, the Councils of People's Deputies of the Autonomous Republic of Crimea and the Council of People's Deputies of the Russian Federation Regions, Autonomous Regions, Regional Councils of People's Deputies, Councils of People's Deputies of Moscow and St. Petersburg, local Councils of People's Deputies (hereinafter-the representative bodies), and its execution, respectively OF THE PRESIDENT OF THE RUSSIAN FEDERATION by the administrations of the autonomous region, the autonomous prefects, the regional administrations, the administrations of the cities of Moscow and Saint Petersburg, the local administrations, and the local administrations, on the basis of the budget mechanism. the regulations set out in this Act. Autonomy of budgets is ensured in the manner and under the conditions established by this Law, the existence of own sources of income and the right to determine the direction of their use and spending. 2. Regulation of financial relations, including budgetary matters, in accordance with the Constitution of the Russian Federation is implemented by this Law, other legislative acts of the Russian Federation and the legislation adopted in accordance with them of the Russian Federation, the decisions of the Councils of People's Deputies of the Autonomous Region, the autonomous prefects, the regional and regional Councils of people's deputies, the Councils of People's Deputies of the cities of Moscow and St. Petersburg, and local Councils of people's deputies. deputies. Article 5. The delineation of the competence of the representative and executive authorities in the budgetary process The executive organ is responsible for drawing up a draft of the relevant budget, the execution of this budget, and Monitoring the use of the allocated budget. The authority of a representative body shall include consideration of the corresponding budget, approval of the budget, monitoring of its execution, approval of the report on its execution. The intervention of other bodies and organizations in the process of drafting the budget, approval and execution of the budget is not permitted, except in the cases provided for by legislative acts of the Russian Federation. Article 6. Budget classification budgeting, approval and budget execution shall be carried out in accordance with the unified budget classification established in the Russian Federation. Article 7. The principles for determining the minimum budget The minimum budget shall be calculated on the same or group minimum social and financial rules and regulations set by the Supreme Soviet of the Russian Federation, respectively, by a different higher representative body of authority, on the basis of existing legislation, within the limits of its financial capacity. The development of minimum social and financial norms and standards for approval by the Supreme Council of the Russian Federation is produced by the Council of Ministers of the Russian Federation. The workaround of the minimum budget is determined by: a) the sum of the costs included in the budget of the current expenses to be taken into account by the higher authorities in the calculations of the budget of the year preceding the planned budget (in comparable budgets). (a), (b) and (c), of the Convention on the Rights of the Child). funding; decisions of higher authorities to change social and financial norms and standards; change in the price index and tariffs for the calculation of the higher executive authorities, in accordance with the established procedure; b) the minimum amount of costs included in the The budget for the development of this national-state or administrative-territorial entity. The minimum budget line must cover the full cost of the specified cost amounts. Section II Budget section Article 8. The composition of the budget revenue component The revenue part of the budget consists of fixed and regulated revenues. In addition, grants and subventions, as well as loans, can be made to budgets. Article 9. The level of fixed income of the budget The level of fixed budget revenues (excluding district budgets in urban areas) should be at least 70 per cent of the minimum budget of the budget concerned National-State or administrative-territorial entities, and, in the absence of such a possibility, due to lack of secured and regulatory income, at least 70 per cent of the revenue part is not accounted for by subsidies and subventions. In order to achieve this level in the budgetary regulation process, the Supreme Council of the Russian Federation, other higher representative bodies consolidate the budgets of the lower territorial level fully or in the firm. A fixed percentage (percentage) on a long-term basis (not less than five years) of any regulatory income, and can also transfer its fixed income to these budgets. In the case of an increase in the minimum budget for the following financial year, the stated percentage is subject to an upward adjustment accordingly. Article 10. The provision and use of grants and subventions Order and conditions for the provision and use of grants and subventions from the republican budget of the Russian Federation are established by legislative acts of the Russian Federation, and the procedure for the provision of grants and subsidies. The conditions for the grant and use of grants and subventions from other budgets shall be established by legislative acts of the republics within the Russian Federation and by the decisions of the relevant representative bodies within their borders. competence. Article 11. Principles for determining and approving regulations deductions from the regulatory income Supreme Council of the Russian Federation, other higher representative bodies within their competence approve for budgets The lower territorial level is differentiated or common (for all or relevant groups of national-state and administrative-territorial entities) the rules for the deductions from the regulatory income. Differentiated and uniform standards can be approved simultaneously for different types of regulatory income. The actual increase in the level of fixed income in the current fiscal year as a result of financial and economic activity in the territory of this national-state or administrative-territorial entity, and as well as the consequent imposition of local taxes and fees by a representative body, as established by a representative body, may not serve as a basis for reducing the rules for the allocation of the regulatory income Next fiscal year. In such cases, such a reduction in the regulations governing earnings can be made only with the consent of the relevant representative body, unless otherwise stipulated by the laws of the Russian Federation. Article 12. Borrowed Budgets In case of insufficient budget to cover expenses in excess of the minimum budget, or in cases of temporary financial difficulties in the execution of the approved budget, the executive branch may obtain interest or interest-free loans from other budgets, as well as by decision of representative authorities to issue loans for investment purposes in the respective territories. The executive authority is entitled to obtain short-term loans from commercial banks with their own resources, in accordance with the decision of a representative body of authority, which determines the acceptable terms of the agreement The executive branch of the Government with the bank on the granting and repayment of the loan. The maximum size of the total sum of loans, credits, other debt liabilities of the respective budget and its expenses is determined by the laws of the Russian Federation. The higher authorities are not responsible for the debt obligations of the lower authority, except in the cases provided for in the legislation of the Russian Federation. Article 13. The income of the republican budgets of the republics of the Russian Federation, the regional budget of the autonomous region, the district budgets of the autonomous regions, the regional budgets of the provinces, and the regional budgets of the federal budget of the Russian Federation, the regional budget of the autonomous regions, the regional budgets of the autonomous regions, and the regional budgets of the autonomous regions. Budget edges, regional budgets, urban budgets The cities of Moscow and Saint Petersburg in cases, in order and under the conditions established by the laws of the Russian Federation, are credited with: income tax (profit tax) from enterprises and organizations (in whole or in part); income tax from individuals (in whole or in part); taxes and other royalties (in full or part of the corresponding taxes and other payments); part of payments for land; 50 percent of business property tax; taxes and other payments, The Supreme Council of the Russian Federation, in whole or in part, with the corresponding budgets in accordance with article 9 of this Law; part of the proceeds from government loans and state money-vishness; income from loans and money-vented lotteries organized according to the decisions of the respective representative authorities; revenues from rental of property in the respective state property (including in the cities of Moscow and Saint Petersburg), in part not directed towards the coating The costs of the lessor to be financed from this budget; part of the proceeds from the privatization of state property (including the cities of Moscow and St. Petersburg); other income. The distribution of fees for water selected by industrial enterprises from water systems and forest income between the respective budgets shall be determined by the representative bodies of the republics in the composition OF THE PRESIDENT OF THE RUSSIAN FEDERATION and confiscated property, local taxes and charges in the cities of Moscow and St. Petersburg-representative bodies of power in these cities. Article 14. Revenues of district budgets of districts, urban city budgets (except for cities of Moscow and St. Petersburg) In the revenues of district budgets, urban budgets of cities (except Moscow and St. Petersburg) Cases, in the order and under the conditions established by the laws of the Russian Federation, shall be credited to: income tax (profit tax) from enterprises and organizations (in whole or in part); income tax from natural persons (in full) or partially); taxes and other user charges Subsoil (by appropriate types of taxes and other payments-in whole or in part); payments for land (in whole or in part); 50 per cent of the property tax; local taxes and fees, including in accordance with the decisions of the representative authorities to impose them within their competence; taxes, in whole or in part, by a higher representative body of authority over the relevant budgets in Article 9 of this Law; part of the proceeds of Government loans and public money-based Lotteries; revenues from local loans and local money-based lottery (s), organized according to the decisions of the respective representative authorities; income from rental income Property in the relevant municipal property, in part not allocated to the costs of the lessor to be financed from the budget; part of the proceeds from the privatization of the state and municipal Property; other income. However, the procedure for the allocation of state duties, stamp duty, tax on inheritance and donation, proceeds from the sale of vacant and confiscated property corresponding to local taxes, and The corresponding budgets are determined by the district and city council of people's deputies (except for the city council of people's deputies of district towns). The procedure for the distribution of 50 per cent of the tax on the property of the enterprises between the district budget and the city budget of the district city is determined by the district council of people's deputies. Article 15. District budgets for districts in cities The district budgets of districts in cities can be credited: income tax (profit tax) from enterprises and organizations (in whole or in part); income tax Tax from individuals (in whole or in part); local taxes and fees; revenues from rental of property owned by municipal areas in the city, in part not covered by expenses The lessor to be financed from the budget; other income. Types of taxes and other payments that are to be credited to the district budget of the district in whole or in part are determined by the city council of people's deputies in accordance with the laws of the Russian Federation, the law of the Russian Federation and the decisions of the higher representative bodies within their competence. Article 16. The income of the budgets of the settlements, the village councils in the income of the village councils, in the case, in the order and under the conditions established by the laws of the Russian Federation, shall be credited to: income tax (profit tax) from enterprises and Organizations (in whole or in part); income tax from individuals (in whole or in part); land payments; taxes and other payments, in whole or in part, by a higher representative body the relevant budgets, in accordance with article 9 of this Law; local taxes and levies, including those imposed in accordance with the decisions of assemblies (assemblies) of the inhabitants; income from rental of property in the respective municipal property, in part, not the costs of the lessor to be financed from the budget; other income. Section III Budget Part Article 17. Rights of representative and executive bodies of the government to form the expenditure part of the budgets Executive authorities in the preparation of budget projects, budget adjustments in the course of their execution, representative bodies authorities, when reviewing draft budgets, approving budgets and clarifying them in the course of execution within their competence, respectively: to determine the amount of funding from their budgets for socio-economic activities Development of appropriate national or national of administrative-territorial entities within the limits of the planned budget revenues, grants awarded, subventions and also taking into account the borrowed funds; to determine the direction of the use of the funds of the budgets for investments; Special purpose programmes, as well as joint programmes with representative bodies of different national-state and administrative-territorial entities; for foreign economic activities, environmental protection activities (in excess of appropriations from environmental In off-budget funds, rehabilitation of natural and cultural monuments run by the relevant authorities, improvement of cities, towns and villages, maintenance and overhaul of the housing stock, utilities, networks of relevant importance (over and above the allocation of funds from road funds), educational institutions, health and social welfare institutions, science and culture, physical culture and sports, mass media, The content of State and local government bodies and bodies Self-government and other purposes; to increase, within the limits of the available resources, the cost of housing, education, health and social welfare, science and culture, Physical culture and sport, public security police, environmental protection and other purposes; to determine, within the limits of available means, additional benefits and allowances, and within the limits of available resources, the means to spend other costs on the provision of assistance to individual categories people in need of social protection; form, within the scope of their budget revenues, reserve and trust funds; determine the amount of subsidies, subventions to lower territorial budgets and their target Appointment; to combine, on a contractual basis, the funds of its budgets with other budgets, as well as enterprises, institutions, organizations, public associations and citizens, to finance the construction, repair and maintenance of facilities Production and non-production. Article 18. The current budget and development budget Budgets budgeted under the budget classification are divided into expenditure included in the current and development budgets. The current expenditure budget includes the costs of maintenance and major repairs (reconstruction) of housing and utilities, environmental protection facilities, educational institutions, health facilities, and Social security, science and culture, physical education and sports, mass media, public administration and administration, local government bodies and other expenses not included in development costs. The development budget includes provisions for innovative and investment activities related to capital investment in the socio-economic development of the territories, its own environmental programmes and protection activities Environment (over and above allocations from environmental extrabudgetary funds), other costs of expanded reproduction. Section IV General principles for drafting, reviewing drafts of budgets and approving budgets Article 19. The interaction of the executive authorities at different levels in providing raw data for the preparation of budget projects the Council of Ministers of the Russian Federation organizes the work to bring it no later than for Seven months before the beginning of the financial year, up to the representative and executive bodies of the republics in the Russian Federation, the autonomous region, autonomous prefects, regions, regions, cities of Moscow and Saint Petersburg in the context of the preparation of the Financial year, including centrally established social and financial rules and regulations (minimal) or their changes. The executive bodies of the republics of the Russian Federation, the autonomous region, the autonomous prefects, the provinces, regions, cities of Moscow and Saint Petersburg, within the deadlines set by their representative authorities, The need to approve budgets before the start of the financial year shall be communicated to the subordinate and executive authorities of the lower level, as appropriate, to develop draft budgets, including social and financial norms and regulations or their modification, including the rules and regulations adopted by the parent body representative authority. In case of an unbalanced income and the minimum necessary expenditures of the budgets of village councils, settlements, district budgets in cities, urban budgets of cities without district division, budgets of cities (except for Moscow cities and towns) In St. Petersburg, the executive body is represented by the executive body, and in case of an unbalanced income and minimum necessary budget expenditures in the cities of Moscow and St. Petersburg, provinces, territories, and autonomous regions. autonomous regions of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION deductions from the regulatory income, subsidies, subventions, the list of income and expenditures to be transferred from the higher budget, as well as the change in the composition of the objects subject to budgetary financing. In order to fully take into account all financial resources, as well as the definition of the average financial security of national-state or administrative-territorial education, the executive authority has the right to make territorial consolidated financial balance. Enterprises, institutions and organizations of all forms of property located in the respective territory, including tax services and statistics authorities, are obliged, upon request of the executive authorities, to provide them with the necessary information. for the compilation of these balances. The Council of Ministers of the Russian Federation will organize work to bring to the representative and executive bodies of the republics within the Russian Federation no later than four and a half months before the beginning of the financial year. the autonomous regions, autonomous prefects, provinces, regions, regions, cities of Moscow and St. Petersburg, of the following data: -projected standards (percentage) of deductions from the regulatory income and their calculation of the amounts of these revenues; -grants and subventions to be granted from OF THE PRESIDENT OF THE RUSSIAN FEDERATION According to Article 9 of this Law, the list of expenses transferred from the republican budget of the Russian Federation. The figures for similar indicators are reported by the higher executive authorities directly to the lower representative and executive authorities of the authorities, as determined by the relevant higher representative bodies The authorities have time limits for the approval of budgets before the start of the financial year. The district budget of the district budget is drawn up in accordance with the authority delegated by the city council of people's deputies to the district council of people's deputies in the city. The preparation of budget projects is preceded by the development of plans and forecasts for the development of national-state and administrative-territorial entities and targeted programmes, on the basis of which the executive body shall make of the budget proposal, as well as information on the projected consolidated budget and minimum budgets of the lower territorial level in the corresponding representative body of power in order and within the time frame that established by this representative body of authority. Article 20. The rights of representative and executive bodies of the different levels of authority in the consideration of differences on certain budget indicators The Executive Body may make its proposals for change; and The specification of the indicators referred to in article 19 of this Law which are being designed by the higher authority. The consideration of these proposals shall initially be made in the appropriate higher executive authority. If they are rejected (in whole or in part), this higher executive authority is required to draw up a protocol on the existing differences with interested parties in further consideration of their proposals by the executive branch of government. deadlines set by the relevant higher representative body of authority. The protocol should provide justification for the proposals and justify the refusal. The conciliation commission shall constitute the conciliation commission in order to deal with the disputes arising from the refusal of disputes. The results of the work of the conciliation commission should be brought to the attention of the relevant lower superior representative authorities in accordance with the latest deadlines. The final decision shall be taken by the appropriate higher representative body of authority. This procedure applies to all levels of the Russian Federation's budget system. Article 21. The rights of representative authorities to determine the procedure for considering the draft budget, approval of the budget, clarification of it in the course of the execution and powers of the executive bodies Consideration of the draft budget The procedure and modalities for presenting the draft budget to the appropriate representative body of authority, consideration of the draft budget, approval of the budget and clarification of it in the course of implementation a representative body of authority in the budgetary process in the Territory This national-State or administrative-territorial entity is autonomous in accordance with this Law. During the consideration of the draft budget, the executive branch is obliged to provide all the necessary information for this and the right to submit changes to the draft budget. Section V Extra-budgetary and currency funds Article 22. Formation of extra-budgetary and currency funds The representative authority has the right to decide on the formation of special-purpose extrabudgetary funds whose funds are formed by: (a) voluntary contributions and donations by citizens, enterprises, institutions and organizations for appropriate purposes; (b) fines for environmental pollution and waste of natural resources and other environmental violations regulations, rules and regulations, as well as the payment of compensation of the damage. The amounts of these fines and payments are used for environmental and recreational activities; (in) fines for damage and loss of objects of historical and cultural heritage, monuments of nature under the jurisdiction of the respective countries. authorities, other violations of the law on the protection of these facilities, as well as payments to compensate for the damage caused. The amounts of these fines and payments are used for the restoration and maintenance of objects of historical and cultural heritage; g) of other revenues of extra-budgetary funds in accordance with the law. Taxes and other payments to be credited to the budget are not subject to extrabudgetary funds. Budgetary resources should not be transferred to extrabudgetary funds. The representative body is entitled to decide on the formation of a monetary fund in the manner and under the conditions established by the legislation of the Russian Federation. The Statute of each extra-budgetary and foreign fund is approved by the appropriate representative body of authority. The funds of extrabudgetary and foreign exchange funds are in special accounts opened by the executive authority, the management of the extrabudgetary fund in banking institutions, the exemption is not subject to and is spent in accordance with the target Appointment of an approved representative body by a provision on a fund, an executive authority or an extrabudgetary fund. The administration of the extrabudgetary fund may, in the case of, and under conditions determined by a fund clause, include representatives of representative and executive authorities, interested enterprises, institutions and agencies. organizations, other interested individuals. Section VI Budget implementation and control over the use of extrabudgetary and foreign currency funds Article 23. Cash execution of the budgets Budget execution is carried out by the relevant agencies of the Central Bank of the Russian Federation, and in the case of their absence in agreement with the relevant representative body of power- any other bank, no commission fee. Article 24. The conditions of the budget section In cases where the budget deficit exceeds the established or significant decrease in revenues from income sources, the representative body of authority on the proposal The executive branch shall decide on the introduction of the statutory expenditure sequestration mechanism. The sequestration mechanism may also be imposed if the budget deficit does not diminish, resulting in the inability to finance budgeted activities. Article 25. Reimbursement of budget losses arising from decisions taken by other level levels If, in the course of budget execution, a higher authority accepts A decision that results in lower income or higher expenses of a lower-territorial budget, the shortfall in this respect for the balancing of the minimum budget shall be compensated by the higher authority that has accepted the budget. Decision, funded by its budget. The calculation of the missing funds shall not, however, take into account the free balance of the budget of the lower level at the beginning of the current financial year and has not been spent at the time of the adoption of the decision. If, in the course of execution of the budget, the higher authority (subordinate) takes a decision in violation of its competence, which is detrimental to the budget of the lower (higher) level, the compensation for this damage shall be done by that to a higher (lower) authority by means of its budget. Article 26. Decisions on budget clarification and on the use of free budget funds In the course of budget execution, the executive authority is entitled to make decisions on changes to the objects of expenditure in the budget. Classifications within the approved appropriations for each expenditure direction. The representative body is entitled to instruct the relevant executive authority in the cases referred to by this representative body as necessary for urgent changes to the budget, to make the necessary changes with respect to the changes in the budget. by subsequent approval by a representative body of authority within the time limits established by this representative body. The unencumbered balance of the budget at the beginning of the current fiscal year, the budget income derived from the execution of the budget, the excess of income over expenditure resulting from the increase Budget income or savings in expenditures (hereinafter referred to as the free budget) shall not be exempted by the higher representative and executive authorities. The decision to use them, including the investment of these funds in economic activities, in equities and other securities, as well as the provision of interest and interest-free budget loans, is made by a representative body of power, including with In view of the proposals of the executive branch, it is only subject to the financing of the planned expenditures and the transfer of funds received from these operations to its budget. The representative authority may delegate the right to decide on the use of the free budget to the small Council. The representative authority may request the relevant executive authority to decide on the use of free budgetary resources, with subsequent approval of these decisions by this representative body of authority. Article 27. Control of budget execution and the use of the extrabudgetary and forex funds 1. Control over the execution of the budget and expenditure by the executive or the administration of the extrabudgetary funds of these funds, the executive organ of the monetary authorities shall exercise the appropriate representative body. The authorities, which independently determine the organizational modalities of the exercise of such control in the relevant provision on the budgetary process in the territory of the national-State or administrative-territorial entity. The Executive Body is obliged to monitor the regularity of the use of extrabudgetary funds by enterprises, institutions and organizations allocated to them from the relevant budget. The higher executive authority has the right to supervise the execution of the budget by the subordinate executive authority based on the requirements of compliance with the current legislation, decisions of the higher authorities, adopted within the limits of their competence. In the case of a sub-convention allocated to the budget of a subordinate territorial level, not spent on a fixed term or on a target, the grant shall be withdrawn and the funds allocated shall be surrendered to the budget from which they were received. 2. In order to exercise control over a representative body, the authorities have the right to determine the period of submission in the budgetary process on the territory of the national-state or administrative-territorial entity Information on the progress and forecasts of budget performance is provided by the relevant executive authority. The representative authority and its standing committees and committees have the right, in the course of implementing the budget, to demand from the relevant executive authority, its financial and other bodies, the administration of the extrabudgetary funds Any information relating to budget performance, the use of extrabudgetary and foreign exchange funds. The procedure and deadlines for the submission of this information shall be determined by the appropriate representative body in the budgetary process in the territory of the national-State or administrative-territorial entity. The representative body may decide to involve the auditor for the review of the execution of the budget by the executive authority, as well as the use of the funds of extrabudgetary and foreign exchange funds by the executive body or bodies Management of extrabudgetary funds. Article 28. Budget performance report and { \b } { \b } { \b } { \b } { \b } { \b } The Executive Body is obliged to submit performance reports on the use of extrabudgetary and foreign exchange funds to the appropriate representative body within the prescribed time limit. 2. The performance report and the reports on the use of extrabudgetary and foreign exchange funds shall be prepared by the executive authority or by the administration of the extrabudgetary funds, if established in accordance with the provisions of those funds, approved by a representative body of authority. 3. The performance report should be prepared on all major indicators of income and expenditure, in accordance with the established procedure, with the necessary analysis of income performance (including the level of income established under this Act) and spending. 4. The reports on budget performance and on the use of extra-budgetary and foreign funds are considered in the following terms: district in cities, towns and villages of people's deputies-no later than 1 March of the year following Reporting; district and city council of people's deputies-not later than 1 April of the year following the reporting; representative bodies of the republics of the Russian Federation, the autonomous region, autonomous regions districts, regions, regions, cities of Moscow and Saint Petersburg-not later than 1 May of the year, following the reporting. Specific dates shall be determined by the appropriate representative body in the budgetary process in the territory. The representative authorities shall, as a result of the consideration of these reports, decide whether to approve them or not. 5. After the adoption of the decision on the adoption of the budget for the next fiscal year and the report on the budget performance for the previous year at the regular session of the representative body of the authorities (republics in the Russian Federation, autonomous oblast, autonomous) district, district, district, district, city with district division, whose budget includes budgets of other administrative-territorial units) is considered information on the consolidated budget for the next fiscal year and on execution the consolidated budget for the previous year, taking into account the following The decisions on the approval of budgets and reports on their implementation by the representative authorities. These decisions of subordinate representative bodies shall be transmitted by them to the appropriate higher representative and executive authorities within the time limits specified by the above representative authorities. 6. The executive bodies of the republics of the Russian Federation, the autonomous region, the autonomous prefects, the provinces, cities of Moscow and Saint Petersburg, submit reports on the execution of the relevant consolidated budgets to the Ministry. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7. The exact timing and format of reporting is determined by the Ministry of Finance of the Russian Federation and the State Committee of the Russian Federation on Statistics. Title VII Guarantees of budgetary rights of representative and executive bodies of state power in the Russian Federation, autonomous region, autonomous regions, The regions, cities of Moscow and St. Petersburg and local governments Article 29. The responsibility of representative and executive of the State authorities of the republics of the Russian Federation, the autonomous region, of the autonomous prefects, regions, regions, cities of Moscow and of St. Petersburg, local self-government bodies for their decisions on budgetary matters Official and executive bodies of the republics in the Russian Federation, the Autonomous Oblast, autonomous regions, territories, regions, cities of Moscow and In St. Petersburg, local authorities are obliged to compensate fully the damage caused to legal and natural persons by the said bodies, exceeding their competence in decisions on budgetary matters. The damage should be compensated by the corresponding budget at the judgement of the court or arbitral tribunal. Article 30. Security guarantees for decisions on budget, extrabudgetary and currency funds Decisions of representative authorities on budget approval, on the use of extrabudgetary funds and Funds, the approval of the performance report and the use of extrabudgetary and forex funds, as well as decisions on other matters relating to the formation of the budget or those funds, shall be published in the media. Information within the time limit established by the relevant representative body authorities, or otherwise communicate the power of the people in question, based on the possibilities of the appropriate representative body. If a decision is taken to reject the draft budget or to approve reports on budget performance and use of extrabudgetary and foreign exchange funds, the necessary information should be published in the media. of the reasons for the decision. The reports referred to in part one of this article shall be published in special statistical collections within one year from the date of the decision to approve them. Article 31. In case of non-submission of the initial data required for the preparation of the draft budget within the time limits prescribed by article 19 of this Law, The corresponding representative body is entitled to approve the budget based on the norms of the deductions from the regulatory income approved for the current fiscal year and within the types of income provided for in the laws of the Russian Federation for the period covered by the Law of the Russian Federation. income to the relevant budget. Article 32. Guarantee of judicial protection of budgetary rights In case of violation by the relevant higher authority of the provisions of this Law, the relevant representative or executive authority may apply for the protection of his or her rights in the case of Arbitration Court. President of the Russian Federation Yeltsin Moscow, House of the Russian Federation 15 April 1993 N 4807-I