On Introducing Changes And Additions Into The Budget Code Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в Бюджетный кодекс Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102067057

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the budget code of the Russian Federation adopted by the State Duma on July 19, 2000 year approved by the Federation Council July 26, 2000 year (as amended by the Federal law of 20 August 2004 N 120-FZ;
from 26.04.2007 N 63-FZ; from arrival N 252-FZ), Article 1. To amend the budget code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3823) the following amendments and supplements: 1. In article 6: paragraph 18 should read: "credit is a form of financing for budgetary expenditure, which involves the provision of funds to juridical persons or other returnable and reimbursable budget basics";
After paragraph the eighteenth add new paragraphs read as follows: "target foreign credit (borrowing) is a form of funding for projects included in the programme of State external loans of the Russian Federation, which provides for the provision of funds in foreign currency to return and redeem the basics by paying for goods, works and services in accordance with the objectives of these projects. Target foreign credits include associated loans from foreign Governments, banks and companies as well as non-financial loans of international financial organizations;
associated loans from foreign Governments, banks and companies form raising funds on returnable and reimbursable basis for procurement of goods, works and services at the expense of foreign Governments, banks and firms mainly from creditor;
non-loans of international financial organizations-fundraising form on return and reimbursable basis for procurement on a competitive basis, mainly of goods, works and services for the implementation of investment projects or projects of structural reforms with the participation of and at the expense of the funds of international financial organizations ";
in the twenty-first paragraph the word "(bails)" should be deleted.
2. In article 8: second paragraph add the words ", a report on the performance of the consolidated budget of the Russian Federation";
the sixth paragraph shall be supplemented with the words "in accordance with the legislation of the Russian Federation".
3. the second paragraph of article 31 shall be amended as follows: "the right of the legislative (representative) and executive bodies of State power and bodies of local self-government at the appropriate level of the budget system of the Russian Federation to carry out the budget process."
4. Article 35 shall be reworded as follows: "s t a t b I 35. The principle of General (total) cover the cost principle of General (total) cover the cost means that all budget expenditures shall be borne by the total amount of revenue and income from sources of financing its deficit.
Budget revenues and income from sources of financing its deficit cannot be linked to specific expenditure budget, except for the income trust funds, funds earmarked for foreign loans, as well as in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation. "
5. In article 41: second paragraph of paragraph 1 should be deleted;
item 4 shall be amended as follows: "4. To non-tax revenues include: income from the use of property that is in State or municipal ownership;
income from paid services provided to budgetary institutions under the responsibility of the federal executive authorities, respectively, of the executive authorities of the constituent entities of the Russian Federation, bodies of local self-government;
funds received as a result of the application of measures of civil, administrative and criminal penalties, including fines, confiscation, compensation and funds received in compensation for the injury caused by the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced retirement; (Repealed-Federal Act of 20 August 2004 N 120-FZ) other non-tax revenues.
6. the fifth paragraph of article 42, paragraph 1, should be deleted.
7. In article 46: in paragraph 1, the word "law" should be replaced by the words "this code and other legislative acts";
supplemented by paragraph 3 to read as follows: "3. the amounts of monetary penalties (fines) as sanctions under chapters 16 and 18 of part 1 of the tax code of the Russian Federation shall be credited in the respective budgets of the budget system of the Russian Federation concerning regulations and pursuant to the procedure established by the Federal law on the federal budget for the current fiscal year and (or) by the Russian Federation legislation on taxes and fees for the corresponding taxes and fees , federal laws on the budgets of State non-budgetary funds.
Sums of penalties (fines) as sanctions under chapters 16 and 18 of the first part of the tax code of the Russian Federation, which cannot be attributed to the appropriate tax and collection shall be included in the federal budget, the budgets of the relevant constituent entities of the Russian Federation, local budgets in accordance with the procedure determined by the Federal law on the federal budget for the next financial year. "
8. Article 49, paragraph 4 should be deleted.

9. the third paragraph of paragraph 1 and paragraph four of article 51, paragraph 2, should be deleted.
10. Article 60: in paragraph 2, the words "local authorities and" should be deleted;
paragraph 3 should be deleted;
paragraph 4 as subclause 3.
11. the first part of article 65 shall be amended as follows: "formation of budgets of all levels cost the budget system of the Russian Federation is based on the minimum State social standards, standards of financial costs of providing public services and the unified methodological bases the calculation of the minimum fiscal security.".
12. (repealed-Federal Act of 26.04.2007 N 63-FZ) 13. Article 69: after the eleventh supplement a new paragraph to read as follows: "loans inside the country at the expense of State external loans;";
in the thirteenth paragraph of the words "and" should be deleted.
14. In the first subparagraph of paragraph 2 of article 73, the words "1000 times the minimum wage" should be replaced by the words "2000 times the minimum wage."
15. (repealed-Federal Act of 26.04.2007 N 63-FZ) 16. Article 78: the name should read "t s t b I 78. Grants and subventions ";
paragraph 1 shall be amended as follows: "1. Grants and subventions, including grants and providing financial support from the federal budget allowed:-in cases stipulated in federal and regional targeted programmes and federal laws;
from the budgets of the constituent entities of the Russian Federation in cases provided for by federal targeted programmes, federal laws and regional targeted programmes and laws of constituent entities of the Russian Federation;
from local budgets-in the cases provided for by federal targeted programmes, federal laws and regional targeted programmes, laws of subjects of the Russian Federation and the decisions of the representative bodies of local self-government.
17. Article 79: Supplement with a new paragraph 2 to read as follows: "2. the objects of State property of subjects of the Russian Federation and municipal property may be included in the federal targeted investment program, federal targeted programmes at the stage of drafting, review and approval of the federal budget for the next financial year.
The order of execution of the expenses of the federal budget for funding of State property of subjects of the Russian Federation and municipal property included in the federal targeted investment program, federal targeted programmes is determined by paragraph 4 of article 85 of this code. ";
paragraph 2 as subclause 3.
18. In article 81: Supplement with a new paragraph 2 to read as follows: "2. the expenditure budgets of all levels of budget system of the Russian Federation prohibits the establishment of reserve funds the legislative (representative) bodies of members of the legislative (representative) bodies.";
items 2-5 take it 3-6 points, respectively.
19. Article 83 shall be amended as follows: "s t a t b I 83. Financing costs, not budgeted 1. If the Federal law or other legal act providing for increased funding for existing types of costs or introduction of new kinds of expenditures, which prior to the promulgation of legislative act is not funded by any budget specified instrument should contain rules on sources and funding new types of expenditures, including where necessary the transfer of financial resources to new types of expenditure in the budgets of other levels.
2. in determining the sources of financing for new types of expenditure budgets increased budgets deficits excluded.
3. Financing of new types of expenditures or increase funding to the existing types of expenditures can be carried out only with the beginning of the next financial year, subject to their inclusion in the Act (decision) on the budget or the current year after appropriate revisions to the Act (decision) on the budget if there are appropriate sources of additional revenue and (or) while reducing the costs of individual items in the budget.
4. the Act (decision) on the budget for the next financial year (as an annex) specifies a list of legislative acts (articles, separate paragraphs, sub-paragraphs articles, paragraphs), which shall be cancelled or suspended for the current fiscal year due to the fact that the budget does not include funds for their implementation.
If the costs of implementation of legislative or other regulatory legal Act partially (not fully) secured funding sources in the relevant law (decision) on the budget Act (decision) on the budget indicates which part of the financing not legislative (normative) Act.
5. If legislative or other legal acts establish budgetary obligations not provided for by the law (decision) on the budget law applies (decision) on the budget.

6. If during the execution of the budget, increase revenue income over the amounts established by law (decision) of the budget for the respective year, additional income, as a priority, directed towards the costs provided for under laws and regulations, is not secured or secured partly (not fully) sources of funding in the budget for the relevant year if budget legislation provides otherwise ".
20. In article 85: the name should read "t s t b I 85. The costs jointly financed from the federal budget, the budgets of the constituent entities of the Russian Federation and municipal budgets ";
paragraph 1: the second paragraph, after the words "construction industry" and add the words "gasification and water";
the thirteenth paragraph should be deleted;
point 2 complement the paragraph as follows: "the procedure of approval of the allocation of costs and the consolidation of the jointly financed from the budgets of the constituent entities of the Russian Federation and municipal entities budgets shall be determined by the executive organ of State power of constituent entities of the Russian Federation.";
supplement paragraphs 3 and 4 as follows: "3. the legislative and other legal acts establishing budgetary commitments whose implementation is provided from budgets of different levels, establishes a distinction between expenditure authority for each type of financing commitments arising from the legislation of the Russian Federation, on the levels of the budgetary system of the Russian Federation.
Do not install the source of financing of the expenses of the consolidated budget.
4. Objects of State property of subjects of the Russian Federation and municipal property may be included in the federal targeted investment program, federal targeted programmes at the stage of drafting, review and approval of the federal budget for the next financial year.
In the execution of the federal budget appropriations envisaged for financing of specified objects are passed to the budgets of the constituent entities of the Russian Federation, local budgets in order of inter-budgetary relations.
In order to implement the federal targeted programmes allowed financing from the federal budget for the procurement of goods for the institutions under the jurisdiction of the constituent entities of the Russian Federation and municipal entities, with subsequent transfer of logistical resources, recipients of federal funds to the relevant agencies in the manner established by the Government of the Russian Federation. "
21. Article 86: in the first paragraph, the word "only" should be replaced by the words "1. Exclusively ";
to supplement paragraph 2 to read as follows: "2. The procedure for the execution of the federal budget expenditures envisaged for financing of State property of subjects of the Russian Federation, included in the federal targeted investment program, federal targeted programmes is determined by paragraph 4 of article 85 of this code.".
22. Article 87 shall be amended as follows: "s t a t b I 87. Expenditures to be financed exclusively from local budgets 1. Exclusively financed from local budgets the following types of costs: the contents of the local self-administration bodies;
formation and management of municipal property;
Organization, maintenance and development of the enterprises, institutions and organizations in education, health, culture, physical culture and sports, the media, other institutions and organizations, are the property of municipalities or local governments;
the contents of the municipal authorities of protecting public order;
Organization, maintenance and development of municipal housing and communal services;
municipal road construction and maintenance of roads of local significance;
landscaping and greening of the territories of municipalities;
organisation of recovery and recycling of waste (except radioactive);
the content of the sites administered by municipal bodies;
Organization of transport services to the population and institutions, are the property of municipalities or local governments;
fire safety;
environmental protection Wednesday on the territories of municipalities;
implementation of targeted programs adopted by local governments;
service and repayment of municipal debt;
targeted subsidising of the population;
the contents of the municipal archives;
the holding of municipal elections and local referendums;
financing of the implementation of decisions of bodies of local self-government and other costs related to issues of local importance, as defined by the representative bodies of local self-government in accordance with the budget classification of the Russian Federation.
2. In the Russian Federation-the cities of federal importance Moscow and St. Petersburg expenditures to be financed exclusively from local budgets, these will be governed by the laws of the constituent entities of the Russian Federation.

3. The procedure for the execution of the federal budget expenditures envisaged for financing of municipal property, included in the federal targeted investment program, federal targeted programmes is determined by paragraph 4 of article 85 of this code. ".
23. Chapter 12 should be deleted.
24. (repealed-Federal Act of 26.04.2007 N 63-FZ) 25. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 26. Article 91 deleted.
27. Article 92 shall be amended as follows: "s t a t b I 92. The budget deficit was 1. In the case of the adoption of the budget for the next fiscal year with a deficit of applicable law (decision) on the budget approved by the sources of financing of the budget deficit.
In the case of the adoption of the budget for the next fiscal year without deficit, applicable law (decision) on the budget can be provided by raising funds from sources of financing of the budget deficit to finance budget expenditures within the costs of debt repayment.
2. Current expenditure budget of the Russian Federation, local budget, approved respectively by the law on the budget of the Russian Federation or regulation representative body of local self-government, may not exceed the revenues of the Russian Federation, budget revenues of the local budget, approved respectively by the law on the budget of the Russian Federation or regulation representative body of local self-government.
3. The size of the Federal deficit, approved by the Federal law on the federal budget, may not exceed the total amount of budgetary investments and maintenance costs of the public debt of the Russian Federation in the corresponding fiscal year.
4. The size of the budget deficit in constituent entities of the Russian Federation, approved by Act of the Russian Federation on the budget for the relevant year shall not exceed 15 per cent of the budget of the Russian Federation without regard to financial assistance from the federal budget.
If approved, the law of the Russian Federation on the budget for the relevant year revenues from the sale of property size limit of a constituent entity of the Russian Federation budget deficit may exceed the limit set by the first part of this paragraph, but not more than the amount of the proceeds from the sale of property.
5. The size of the local budget deficit approved by Act representative body of local self-government on the budget for the relevant year shall not exceed 10 per cent of the income of the local budget without taking into account the financial assistance from the federal budget and the constituent entities of the Russian Federation.
If approved, the Act representative body of local self-government on the budget for the relevant year revenues from the sale of property size limit of local budget deficit may exceed the limit set by the first part of this paragraph, but not more than the amount of the proceeds from the sale of property.
6. compliance with the limits imposed by paragraphs 2-5 of this article shall also be according to the respective budget performance report for the fiscal year.
28. Article 94 shall be amended as follows: "s t a t b I 94. Sources of financing sources of financing the Federal deficit federal budget deficit are: 1) domestic sources in the following forms: loans received from credit institutions of the Russian Federation in the currency of the Russian Federation;
public borrowing undertaken by issuing securities on behalf of the Russian Federation;
low cost loans and budgetary credits received from the budgets of other levels of the budgetary system of the Russian Federation;
the proceeds from the sale of property, a State-owned;
the excess of income over expenditure for public stocks and reserves;
changing the balances in the accounts under the account of the federal budget;
2) external sources in the following forms: public borrowing undertaken in foreign currency by issuing securities on behalf of the Russian Federation;
loans from foreign Governments, banks and firms, international financial organizations, granted in foreign currency attracted by the Russian Federation. "
29. Article 95 shall be amended as follows: "s t a t b I 95. Sources of financing of the budget deficit in constituent entities of the Russian Federation sources of financing the budget deficit of the subject of the Russian Federation may be domestic sources in the following forms: public borrowing undertaken by issuing securities on behalf of a constituent entity of the Russian Federation;
low cost loans and budgetary credits received from the budgets of other levels of the budgetary system of the Russian Federation;
loans received from credit institutions;
the proceeds from the sale of property, a State-owned entity of the Russian Federation;
changing the balances on accounts for budget accounting in constituent entities of the Russian Federation. "
30. Article 96 supplement paragraphs read as follows: "low cost loans and budgetary credits received from the budgets of other levels of the budgetary system of the Russian Federation;

the proceeds from the sale of property, located in the municipal property;
changing the balances in the accounts on the accounting of local budget. ".
31. In article 97, paragraph 1 shall be supplemented with the words ", including State guarantees extended by the Russian Federation.";
in paragraph 3 the words "governmental bodies of the Russian Federation" shall be replaced with the words "federal authorities".
32. Article 98 shall be amended as follows: "s t a t I n g 98. Forms of public debt of the Russian Federation 1. Debt obligations of the Russian Federation may exist in the form of loan agreements and treaties concluded on behalf of the Russian Federation, as a borrower with credit organizations, foreign States and international financial institutions;
Government loans, implemented through the issuance of securities on behalf of the Russian Federation;
treaties and agreements about getting the Russian Federation budget loans and budgetary credits from the budgets of other levels of the budgetary system of the Russian Federation;
contracts for the provision of State guarantees of the Russian Federation;
agreements and treaties, including international, concluded on behalf of the Russian Federation, on the extension and restructuring of the debt obligations of the Russian Federation of the past years.
2. Debt obligations of the Russian Federation may be short-term (up to one year), medium-term (more than one year up to five years) and long-term (more than five years to 30 years).
Debt obligations of the Russian Federation are repaid within the time limits, which are determined by the specific terms of the loan and may not exceed 30 years.
Change of conditions issued in circulation by the State loan, including the timing of payments and the size of the interest payments, the period of treatment is not allowed.
3. the amount of public domestic debt of the Russian Federation includes the main nominal amount of the debt of State securities of the Russian Federation;
amount of principal on loans received by the Russian Federation;
amount of principal on budget loans and budgetary loans taken by the Russian Federation from the budgets of other levels;
the obligations on Government guarantees extended by the Russian Federation.
4. the amount of public external debt of the Russian Federation includes the obligations of State guarantees extended by the Russian Federation;
amount of principal of the Russian Federation received loans from foreign Governments, credit institutions, companies and international financial organizations. ".
33. Article 99 shall be amended as follows: "s t a t b I 99. Public debt of the Russian Federation 1. Public debt of the Russian Federation-the totality of the debt of the Russian Federation.
2. Public debt is the subject of the Russian Federation fully and without conditions is provided for all owned by the subject of the Russian Federation property forming the coffers of a constituent entity of the Russian Federation.
3. Debt obligations of the Russian Federation may exist in the form of loan agreements and treaties;
Government loans in constituent entities of the Russian Federation carried out through the issuance of securities of the Russian Federation;
treaties and agreements on receipt of a subject of the Russian Federation budget loans and budgetary credits from the budgets of other levels of the budgetary system of the Russian Federation;
contracts for the provision of State guarantees of the Russian Federation;
agreements and treaties, including international, concluded on behalf of a constituent entity of the Russian Federation, on the extension and restructuring of the debt obligations of the subjects of the Russian Federation of the past years.
Debt obligations of the Russian Federation may not exist in other forms, except as otherwise provided in this paragraph.
4. the amount of public debt of the Russian Federation subjects included: the main nominal amount of the debt to state securities of the Russian Federation;
amount of principal on loans received by the subject of the Russian Federation;
amount of principal on budget loans and budgetary loans received by the subject of the Russian Federation from the budgets of other levels;
the obligations of State guarantees provided by the subject of the Russian Federation.
5. Debentures of a constituent entity of the Russian Federation are repaid within the period determined by the terms of borrowing and may not exceed 30 years.
6. Forms and types of Government securities issued on behalf of a constituent entity of the Russian Federation, their terms of issue and circulation are determined by the relevant State authorities of the constituent entities of the Russian Federation in accordance with this code and the Federal law about the specifics of the issuance and circulation of State and municipal securities.

7. Legislative (s) bodies of constituent entities of the Russian Federation and executive authorities of the constituent entities of the Russian Federation all powers on the formation of a constituent entity of the Russian Federation budget income to repay their debt and debt-servicing problems.
34. Article 100 shall be reworded as follows: "s t a t b I 100. Municipal debt 1. Municipal debt-the sum of debt obligations of the municipality.
2. Municipal debt in full and without conditions is ensured to all municipal property forming the municipal Treasury.
3. municipal debt may exist in the form of loan agreements and treaties;
loans, implemented through the issuance of municipal securities;
treaties and agreements on receipt of the municipality budget loans and budgetary credits from the budgets of other levels of the budgetary system of the Russian Federation;
contracts for the provision of municipal guarantees.
Debt obligations of the municipality may not exist in other forms, except as otherwise provided in this paragraph.
4. the volume of municipal debt includes the principal debt rated on municipal securities;
amount of principal on loans received by the municipality;
amount of principal on budget loans and budgetary loans received by the municipality from the budgets of other levels;
scope of the obligation of municipal guarantees extended by municipal education.
5. Local self-government bodies use all powers on forming local budget revenues to repay their debt and debt-servicing problems.
6. municipal debt repaid within the time determined by the conditions of borrowing and may not exceed 10 years.
35. Article 103 shall be amended as follows: "s t a t b I 103. The right of public external borrowing the Russian Federation 1. Public external borrowing of the Russian Federation are used to cover the federal budget deficit, as well as to repay the public debt of the Russian Federation.
2. the right of Government foreign borrowings of the Russian Federation and the conclusion of contracts for the provision of State guarantees in order to attract foreign loans (loans) belongs to the Russian Federation. On behalf of the Russian Federation's external borrowing can the Government of the Russian Federation or authorised by the Government of the Russian Federation Federal Executive body responsible in accordance with this code. ".
36. paragraph 1 of article 104 shall be supplemented with the words "as well as to finance the cost of the relevant budgets within expenditure on repayment of State and municipal debt.
37. Article 105, paragraph 1 shall be amended as follows: "1. a debt restructuring for the purposes of this Code refers to the termination of the agreement-based debt constituting State or municipal debt, with the replacement of specified debt obligation other debt commitments to other service conditions and repayment obligations.";
paragraph 3 shall be amended as follows: "3. The cost of servicing debt restrukturiruemogo is not included in the cost of servicing debt obligations this year, if the amount included in the total amount of the restructuring obligations.".
38. Article 107 shall be amended as follows: "s t a t b I 107. The ceiling of the public debt of the Russian Federation, municipal debt 1. The law of the Russian Federation on the budget, the legal act of the local self-administration bodies of the local budget for the next fiscal year must be set the upper limit of a constituent entity of the Russian Federation's debt, municipal debt, together with an indication of the including page limits the obligations under State or municipal guarantees.
2. Limit the public debt of the Russian Federation, municipal debt must not exceed the amount of the proceeds of the relevant budget without regard to financial aid from the budgets of other levels of the budget system of the Russian Federation. "
39. Article 108: the name should read "t s t b I 108. Program of State external loans of the Russian Federation ";
paragraph 1 shall be amended as follows: "1. Program of State external loans of the Russian Federation is a list of foreign borrowings by the Russian Federation for the coming financial year divided into disjoint (financial) and target foreign borrowings indicating for each of them: 1) for unbound (financial) borrowings: source of attraction;
the amount of borrowing;
maturity;
2) to target foreign borrowing: the final recipient;
purpose of borrowing and directions of use;
source of borrowing;
the amount of borrowing;
maturity;

third party guarantees to return funds in the federal budget the ultimate borrower if it provides such reversion, indicating the Organization (body), which has granted a warranty, the duration and scope of the obligations under the guarantee;
estimate the amount of funds used before the next fiscal year;
the forecast amount of usage of funds in the next financial year. "
40. Article 110: paragraph 1: in the first paragraph, the words "forms and" should be deleted, add the words "and repayment of the Government, municipal debt obligations";
in paragraph two, the word "sample" should be deleted;
in paragraph 2 the words "the composition of the documents and materials submitted at the same time as the draft budget for the next financial year" were replaced by the words "as an annex to the draft law (decisions) of the budget for the next fiscal year."
41. Article 111 shall be amended as follows: "s t a t b I 111. Limits maintenance costs and repayment of State or municipal debt public or municipal borrowings, as well as the provision of State or municipal guarantee other borrowers are allowed only if approved by the Federal law, the law of the Russian Federation or by a local authority on the budget at the appropriate level for the current financial year following options: raising funds from sources of financing the budget deficit, the relevant limits set out in article 92 of this code;
the size limit of the State or municipal debt corresponding to the limits set out in articles 106 and 107 of the present code;
maintenance costs of the corresponding State or municipal debt in the current fiscal year. When this maximum limit of service costs of the public debt of the Russian Federation or municipal debt, approved by Act (decision) on the budget at the appropriate level shall not exceed 15 per cent of the budget of the corresponding level.
42. Article 112 shall be amended as follows: "s t a t I n g 112. Exceeding the size limit of the public debt of the Russian Federation or municipal debt and spending limits to service the public debt of the Russian Federation or municipal debt 1. If the budget of the Russian Federation violated at least one of the parameters referred to in article 111 of this code, and in this constituent entity of the Russian Federation are able to service and repay its debt obligations, the adoption of the subject of the Russian Federation new debt is carried out only after the specified budget into conformity with the requirements of article 111 of this code, except for borrowings (other debt obligations) to restructuring and debt of the Russian Federation.
2. If the performance of the budget of the Russian Federation violated at least one of the parameters referred to in article 111 of this code, and in this constituent entity of the Russian Federation is unable to provide service and repayment of their debt obligations, authorized organ of the State power of the Russian Federation may apply the following measures: assign checking implementation of the budget of the Russian Federation;
to pass the budget of the Russian Federation under the control of the Ministry of Finance of the Russian Federation;
take other measures stipulated by the budgetary legislation of the Russian Federation.
3. If the local budget is broken at least one of the parameters referred to in article 111 of this code, while the municipality is able to provide servicing and repayment of its debt obligations, the adoption of the municipal formation of new debt is carried out only after the specified budget into conformity with the requirements of article 111 of this code, except for borrowings (other debt obligations) to restructuring and repayment of municipal debt.
4. If the local budget is broken at least one of the parameters referred to in article 111 of this code, while the municipality is unable to provide service and repayment of their debt obligations, authorized organ of State power of constituent entities of the Russian Federation may apply the following measures: assign a validation of the local budget;
pass the response to the local budget under the control of the authority, the budget of the Russian Federation;
take other measures stipulated by the budgetary legislation of the Russian Federation. "
43. Article 113 shall be reworded as follows: "t s t b I 113. Reflected in the budgets of revenues and expenditures for services to the borrowing and repayment of State or municipal debt 1. Revenue funds from borrowing and other debt obligations are reflected in the budget as the sources of financing of the budget deficit.

2. all expenditure on debt servicing, including discount (or the difference between the price of accommodation and price maturity (redemption) of State or municipal securities will be reflected in the budget as the cost of maintenance of State or municipal debt.
Proceeds from the placement of State or municipal securities in an amount exceeding the face value and the proceeds received as accumulated coupon interest income as well as income earned in the case of a buy-back of securities at a price below the offering price, are to reduce actual expenditures on State or municipal debt service this year.
3. Repayment of debt of the Russian Federation, constituent entities of the Russian Federation's debt, municipal debt, resulting from State or municipal borrowings accounted for in sources of financing a budget deficit by reducing the volume of the corresponding budget deficit financing sources.
4. If the State or municipal securities, guarantee fulfillment of obligations for which is separate property under State or municipal property, in accordance with the terms of the emission performance of obligations on such securities may be effected through the transfer of the property of the owners of these public or municipal securities property, securing the release of public or municipal securities.
In the performance of obligations under State or municipal securities guarantee fulfillment of obligations for which is separate property by transferring the property to creditors the size of State or municipal debt decreases by the amount of the principal subject thus obligations. Performance of obligations on these securities is accounted for in accordance with paragraphs 2 and 3 of this article. (Repealed-Federal Act of 26.04.2007 N 63-FZ) (Repealed-Federal Act of 26.04.2007 N 63-FZ) 44. Article 114: second paragraph of paragraph 1 shall be amended as follows: "the decision on the issue of public or municipal securities reflected information stipulated by the Federal law about the specifics of the issuance and circulation of State and municipal securities.";
paragraph 2 shall be amended as follows: "2. the conditions of issue of securities of the Russian Federation and municipal securities subject to registration with the Ministry of Finance of the Russian Federation."
45. Article 115 shall be reworded as follows: "s t a t b I 115. State and municipal safeguards 1. State or municipal guarantee for the purposes of this Code recognizes the way of civil-law obligations by virtue of which, respectively, the Russian Federation, constituent entity of the Russian Federation or municipal formation-guarantor gives a written undertaking responsible for the execution of a person who provides a public or municipal guarantee liabilities to third parties in whole or in part.
2. Writing the State or municipal guarantee is required.
Failure to comply with the written form for State or municipal guarantee entails its invalidity (nullity).
3. The State or municipal guarantee shall include: withholding of information, including the name (Russian Federation, constituent entity of the Russian Federation, municipal formation) and the name of the body that issued the guarantee from the guarantor specified name;
definition of the scope of the obligations under the guarantee.
The warranty period is determined by the period of execution of obligations, which are guaranteed.
4. Guarantees are provided, as a rule, on a competitive basis.
5. the guardian of the State or municipal guarantee shall bear subsidiary liability in addition to the liability of the debtor of the secured obligation to them.
Provided for State or municipal guarantee the guarantor's liability towards a third party is limited to the payment of a sum corresponding to the amount of the obligations under the guarantee.
The guarantor who guarantees, obligation of a consignee has the right to demand from the latter reimbursement of amounts paid to a third party at a State or municipal guarantee, in full in the manner prescribed by the civil legislation of the Russian Federation.
6. Guarantee obligations that make up the public external debt of the Russian Federation, may provide for joint and several liability of the guarantor.
7. performance of State and municipal safeguards be included in the composition of expenditures as the provision of credit.
If the payments as a guarantor does not lead to the equivalent requirements of guarantor of the debtor who has performed an obligation not pursuant to State and municipal safeguards are taken into account in the relevant budget deficit financing sources. ".
46. In article 116, paragraph 1 should be deleted;
paragraphs 2-6 take 1-5 points, respectively.
47. paragraph 2 of article 117 shall be amended as follows:

"2. the Act (decision) on the budget for the next fiscal year must be set to a list provided by the individual entities of the Russian Federation, municipalities and legal entities guarantees in excess of 0.01 per cent of the corresponding budget.
48. Article 121 shall be amended as follows: "s t a t b I 121. State debt book of the Russian Federation, State debt book of the Russian Federation, municipal debt book 1. Information about debts are to be paid by the relevant competent authorities referred to in articles 103 and 104 of this code, the State debt book of the Russian Federation, State debt book of the Russian Federation or municipal debt book in a period not exceeding three days since the establishment of the related obligation.
2. information on the municipal debt book, subject to obligatory transfer of authority, leading state debt book corresponding constituent entity of the Russian Federation, then this information is passed to the body leading the State debt book of the Russian Federation, in the manner and period prescribed by that authority.
3. the Public debt book of the Russian Federation made information about the amount of debt (including guarantees) of the Russian Federation on the date of occurrence of the obligations, forms provide performance commitments these commitments fully or partially, as well as other information. The composition, procedure and terms for submission of information are established by the Government of the Russian Federation.
4. The State debt book of the Russian Federation made information about the amount of debt of the Russian Federation (including guarantees) for all public borrowing in constituent entities of the Russian Federation, on the date of implementation of the borrowing, forms provide performance commitments these commitments fully or partially, as well as other information, which establishes the Executive authority of the Russian Federation.
5. In municipal debt book made information about the amount of debt obligations of municipalities (including guarantees), the date of implementation of the borrowing, forms provide performance commitments these commitments fully or partially, as well as other information, which establishes a representative body of local self-government.
49. (repealed-Federal Act of 26.04.2007 N 63-FZ) 50. In article 125, paragraph 1 complement paragraphs read as follows: "the programme of the Russian Federation Government loans for the next fiscal year is approved by the State Duma, when reviewing the draft federal law on the federal budget for the next financial year at third reading as a separate annex to this law.
In case of approval, the programme of the Russian Federation Government loans for the next fiscal year within the specified period the action previously approved programmes of the Russian Federation Government loans extended for the next financial year prior to the adoption of a new programme. ";
second paragraph of paragraph 2 should be deleted.
51. In article 130, paragraph 2, the words "article 86" were replaced by the words "paragraph 1 of article 86.
52. in paragraph 1 of article 132: the words "when adopting the law on budget" should be replaced by the words "prior to the adoption of the Federal law on the federal budget";
supplemented by a paragraph reading: "procedure of agreeing with the subjects of the Russian Federation regulations the financial costs of providing public services and regulations minimum fiscal capacity is established by the Government of the Russian Federation."
53. Article 133 shall be amended as follows: "s t a t b I 133. Forms of financial assistance from the federal budget to the budgets of the constituent entities of the Russian Federation with financial assistance from the federal budget to the budgets of the constituent entities of the Russian Federation could be implemented in the following forms: grants in alignment level minimum fiscal capacity of constituent entities of the Russian Federation;
granting of subventions and subsidies for the financing of individual trust spending;
provision of budget credits;
provision of the budget loan to cover temporary cash gaps emerging in the implementation of the budget of the Russian Federation. "
54. Article 136, after the word "Subventions" add the words "and grants"; After the words "subventions" add the words "and grants".
55. Article 138 of the word "audit", "audit" and "Audit" would be replaced, respectively, with the words "test", "test" and "test".
56. Article 140 of the word "audit" and "Audit" would be replaced, respectively, with the words "test" and "test".
57. Article 153 shall be reworded as follows: "s t a t I n g 153. The budgetary authority of the legislative (representative) bodies

1. Legislative (representative) bodies, representative bodies of local self-government shall consider and approve budgets and performance reports, implementing follow-up monitoring budgets, shape and define the legal status of the authorities responsible for controlling the execution of the respective budgets of the budget system of the Russian Federation levels, exercise other powers in accordance with this law, other legal acts, the budgetary legislation of the Russian Federation, constituent entities of the Russian Federation, acts of local self-government bodies. Similar powers of legislative (representative) bodies to State extrabudgetary funds. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 58. Article 156 shall be amended with paragraph 3 to read as follows: "3. The constituent entities of the Russian Federation, municipalities have the right to open accounts in credit institutions serving the settlements for transactions carried out with state securities of the Russian Federation and municipal securities, carrying out calculations (in the absence of institutions of the Bank of Russia in the territory of, or the inability to perform their functions).
59. (repealed-Federal Act of 26.04.2007 N 63-FZ) 60. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 61. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 62. Paragraph of article 2 paragraph six 182., should be deleted.
63. Article 184: third paragraph of paragraph 5 shall be amended as follows: "at the same time the Government of the Russian Federation considered proposals on the ratio between the amount of the subsistence minimum and the minimum wage, the minimum old-age pension, the minimum size of scholarships, grants and other social payments, as well as suggestions on the procedure of indexation of wages of workers of budgetary sphere and State pensions, salaries of federal public servants , allowance of soldiers in the next financial year and in the medium term. "
paragraph 8 shall read as follows: "8. Inconsistent issues on budgetary projects for the coming year and in the medium term will be subject to review by the interdepartmental governmental Commission, headed by the Minister of finance.
Development and coordination of federal bodies of executive power of indicators of the draft federal budget for the next financial year, submitted at the same time documents and materials, bills on the minimum wage, the minimum amount of State pensions, on the procedure of indexation of wages of workers of budgetary sphere and public pensions in the next financial year, as well as prepared as an annex to the draft federal law on the federal budget for the next financial year the list of legislative acts (articles individual items, articles, paragraphs, sub-paragraphs), which shall be cancelled or suspended for the current fiscal year due to the fact that the budget does not include funds for their implementation are completed not later than 15 July of the year preceding the forthcoming financial year. ".
64. Article 192 shall be reworded as follows: "s t a t b I 192. The documents and materials submitted to the State Duma at the same time as the draft federal law on the federal budget for the next financial year 1. The Government of the Russian Federation introduced the State Duma a draft federal law on the federal budget for the next fiscal year, not later than 26 August of the current year, together with the following documents and materials: preliminary results of socio-economic development of the Russian Federation during the period of the current year;
prediction of socio-economic development of the Russian Federation for the next financial year;
the main directions of the fiscal and taxation policy for the next financial year;
development plan for State and municipal sectors of the economy;
forecast of Consolidated financial balance on the territory of the Russian Federation for the next financial year;
forecast of consolidated budget of the Russian Federation for the next financial year;
basic principles and calculations on the relationship of the federal budget and the consolidated budgets of the constituent entities of the Russian Federation in the next financial year;
projects of federal targeted programmes and federal regional development programmes envisaged for financing from the federal budget for the next fiscal year;
draft federal targeted investment program for the next fiscal year;
the draft State program of armament in the next fiscal year (within the framework of the State program of armament, approved by the President of the Russian Federation for a period of ten years);
the project of the program of privatization of State and municipal enterprises in the next financial year;

calculations under articles classification of revenues of the federal budget, sections and subsections of the functional classification of expenditures of the Russian Federation and federal budget deficit for the next fiscal year;
international treaties of the Russian Federation, which came into force for the Russian Federation and containing its financial obligations for the next fiscal year, including outstanding international treaties of the Russian Federation on State external loans and government loans;
draft programme public external borrowing of the Russian Federation for the next financial year;
draft programme of the Russian Federation Government loans to foreign countries for the next financial year;
draft structure of public external debt of the Russian Federation on kinds of debt and by individual States in the next financial year;
draft structure of the State domestic debt of the Russian Federation and the domestic borrowing programme envisaged for the coming financial year;
proposals for indexation of the minimum size of scholarships, grants and other social payments, salaries of federal public servants, salaries of military personnel, as well as proposals on a point indexing (increase) of labour remuneration for employees of budgetary sphere entities;
list of legislative acts (articles, separate paragraphs, sub-paragraphs articles, paragraphs), which shall be cancelled or suspended for the current fiscal year due to the fact that the federal budget does not include funds for their implementation.
2. At the same time as the draft federal law on the federal budget for the next financial year, the Government of the Russian Federation introduced the draft to the State Duma of the federal laws on amendments and additions to legislation of the Russian Federation on taxes and fees;
on the budgets of State non-budgetary funds of the Russian Federation;
on amendments and additions to the Federal Act "on budget classification of the Russian Federation".
The Government of the Russian Federation until August 1 of the current fiscal year introduced the State Duma a draft federal law on pricing of premiums in the State budget funds for the next fiscal year.
3. If the draft federal law on the federal budget for the next fiscal year and the draft federal law on the budget of the Pension Fund of the Russian Federation for the coming financial year provides for indexing the minimum wage and the minimum size of public pensions at the same time, the Government of the Russian Federation introduced the draft federal laws on raising the minimum pension, on the order of indexing and recalculation of State pensions, raising the minimum wage.
4. in the event of a disagreement between the State Duma, the Federation Council, the Federal judicial system, the Constitutional Court of the Russian Federation Accounting Chamber of the Russian Federation and the Government of the Russian Federation in connection with the preparation of the cost estimates of the relevant bodies at the same time as the draft federal law on the federal budget, the Government of the Russian Federation State Duma represents the Protocol of disagreements over the cost of these bodies, not agreed with the Government of the Russian Federation. "
65. the sixth paragraph of article 193, paragraph 1 should be deleted.
66. In the first subparagraph of article 194, paragraph 1, the words "15 August" were replaced by the words "August 26".
67. Article 196 shall be reworded as follows: "s t a t b I 196. The order of consideration of the draft federal law on the federal budget, the State Duma was considering a draft federal law on the federal budget for the next fiscal year in four readings. When the Federal law on amendments and additions to legislation of the Russian Federation on the rates of premiums in the State budget funds for the next fiscal year should be adopted by the State Duma before the approval of the main characteristics of the federal budget in the first reading. Federal laws on the budgets of State non-budgetary funds, the minimum pension, about the size of the wage rate (salary) first category unified wage scale for public sector workers, on the order of indexing and recalculation of State pensions, minimum wages should be adopted by the State Duma before the consideration of the second reading of the draft federal law on the federal budget.
In case of deviations (failure) State Duma of the Federal law on amendments and additions to the tax legislation of the Russian Federation, as well as in the legislative acts of the Russian Federation on the rates of premiums in the State budget funds to the first reading of the draft federal law on the federal budget calculations for all federal budget indicators shall be carried out on the basis of the legislation of the Russian Federation. "
68. Article 205:

the second sentence of paragraph 2 should be deleted;
paragraph 3 should be deleted;
paragraph 4 as subclause 3.
69. (repealed-Federal Act of 26.04.2007 N 63-FZ) 70. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 71. In the third subparagraph of article 212, paragraph 2 the words "audits and" should be deleted.
72. In the first subparagraph of paragraph 1 of article 213 of the words "executive authority makes a project" should be replaced by the words "the Government of the Russian Federation introduced the draft State Duma".
73. (repealed-Federal Act of 26.04.2007 N 63-FZ) 74. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 75. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 76. Paragraph 1 of article 232 supplement paragraph reading: "revenues actually received budgetary institutions from paid services and other business activities in the budget over and above the approved law (decision) on the budget and over estimates of income and expenditure are directed to financing the cost data of budgetary institutions.".
77. (repealed-Federal Act of 26.04.2007 N 63-FZ) 78. (Repealed-Federal Act of 26.04.2007 N 63-F3) 79. Article 242, paragraph 5 shall be amended as follows: "5. After the completion of the operations on the monetary obligations ended the year on the single account of the balance of the budget shall be accounted for as a cash balance at the beginning of the next fiscal year."
80. (repealed-Federal Act of 26.04.2007 N 63-FZ) 81. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 82. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 83. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 84. (Repealed-Federal Act of arrival N 252-FZ) 85. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 86. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 87. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 88. (Repealed-Federal Act of 26.04.2007 N 63-FZ) 89. The ninth paragraph of article 284, paragraph 2 should be deleted.
90. (repealed-Federal Act of arrival N 252-FZ), Article 2. (Repealed-Federal Act of 26.04.2007 N 63-FZ), Article 3. (Repealed-Federal Act of 26.04.2007 N 63-FZ), Article 4. To relations arising from contracts concluded by the Russian Federation with international financial organizations before January 1, 2001 year applicable budget code of the Russian Federation in the part not contradicting the terms of those treaties.
Article 5. The State debt book of the Russian Federation is rewritten State external debt of the Russian Federation on January 1, 2000 years in the manner provided for in paragraph 3 of article 121 budget code of the Russian Federation.
Article 6. In the first reading the draft federal law on the federal budget for the year 2001, the State Duma hears progress report of the Chairman of the Government of the Russian Federation on the preliminary results of the socio-economic development of the Russian Federation during the period of the year 2000 and the main directions of the socio economic development of the Russian Federation for the next year.
Article 7. Verify the report on execution of the federal budget for the year 1999 are carried out of the accounts Chamber of the Russian Federation within six months after the submission of that report to the State Duma.
Article 8. The Government of the Russian Federation for 2001 year make to the State Duma a draft federal law on the State social standards.
The Government of the Russian Federation, concurrently with the amendment of the draft federal law on the federal budget for the year 2001 "make to the State Duma a draft law on the order of formation of budgets of the closed administrative-territorial formations.
Article 9. Item 11 and paragraph four of article 1, paragraph 52 of this Federal Act entered into effect from the date of the enactment of the Federal law on State minimum social standards.
Article 10. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow August 5, 2000 N 116-FZ