Guidelines for making changes to the estimated calculation in the electronic budget. About the procedure for working on the local budget Electronic budget how to add kbk

05.12.2019

Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. With its help, the systematization of information on the formation of budget revenues and the implementation of expenditures is achieved.

Federal Law "On Budget Classification Russian Federation"adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted federal law dated 05.08.2000 No. 115-FZ.

The budget classification of the Russian Federation includes:

classification of budget revenues;
classification of budget expenditures;
classification of funding sources;
classification of operations of public law entities (hereinafter referred to as the classification of operations of the sector government controlled).

In addition, the classification is provided:

sources of internal financing of budget deficits;
sources of external deficit financing federal budget;
types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
RF types.

Rice. 4 Budget classification

Budget classification of income

The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.

Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.

The classification of income provides for the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:

Such detail allows to take into account receipts to the budgets of all types of income provided for by law. For each of them, an independent code is provided in the budget classification.

Budget classification of expenditures

Cost classification carried out in several ways:

functional the classification reflects the allocation of budget funds to the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
departmental classification of budget expenditures is directly related to the management structure, it reflects the grouping legal entities receiving public funds. (The main managers of budget funds).
Economic the classification shows the division of state expenditures into current and capital, as well as the payment wages, for material costs, for the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)

Functional classification of budget expenditures

It is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.

The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.

In particular, the functional classification provides for the following sections (Code - Name):

0100 - State administration and local self-government
0200 - Judiciary
0300 - International activities
0400 - National Defense
0500 - Law enforcement and state security
0600 — Basic Research and promotion of scientific and technological progress
0700 - Industry, energy and construction
0800 — Agriculture and fishing
0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
1000 - Transport, road facilities, communications and informatics
1100 - Development of market infrastructure
1200 - Housing and communal services
1300 - Prevention and elimination of consequences of emergencies and natural disasters
1400 - Education
1500 - Culture, art and cinematography
1600 - Media
1700 - Health and physical culture

1800 - Social policy
1900 - Servicing the public debt
2000 - Replenishment of state stocks and reserves
2100 -Financial aid budgets of other levels
2200 - Utilization and elimination of weapons, including the implementation of international treaties
2300 - Mobilization preparation of the economy
2400 - Exploration and use of outer space
3000 - Other expenses
3100 -Target budget funds

Further detailing of the functional classification of expenses is carried out by subsections, target items and types of expenses, for example:

Based on the above functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. The full functional classification is used for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budgetary funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of the budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.

An example of a functional classification of expenses by 4 levels:

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out in the performance of state bodies of their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.

The expense groups are:

	Name
	Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad.
	Capital expenditure- this is a part of budget expenditures that provides innovation and investment activities. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state stocks and reserves, the acquisition of land and intangible assets, capital transfers.
	Providing loans (budget loans)

Further detailing within the framework of economic qualification has the following structure:

The economic classification of expenditures of the budgets of the Russian Federation has been transformed into a classification of public sector operations. It determines the direction of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of general government transactions is a grouping of transactions based on their economic content.

Within the framework of this classification, operations of the general government sector are divided into current (income and expenses), investment (operations with financial assets) and financial (transactions with financial assets and liabilities).

The classification of general government transactions consists of the following groups:

100 Income;
200 Expenses;
300 Receipt of non-financial assets;
400 Disposal of non-financial assets;
500 Receipt of financial assets;
600 Disposal of financial assets;
700 Increase in liabilities;
800 Reducing liabilities.

Groups are detailed by articles and sub-articles. The more detailed analytical codes provided in this document are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.

Classification of expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)

On the procedure for working on the local budget

Received Office of the Federal Treasury for the Krasnodar Territory

Department N 11 of the Office of the Federal Treasury for the Krasnodar Territory informs that for successful work in the ARM SUFD and PPO ASFC it is necessary:
1. To the main manager of budget funds municipality provide information on the codes of the budget classification of the Russian Federation that are in force on the territory of the municipality in the corresponding financial year (03 l / c. GRBS and all subordinate institutions). Information on the BSC is provided in accordance with the budget schedule of the GRBS in in electronic format according to text file formats developed and approved by the Federal Treasury for the exchange of information with participants in the budget process. In the course of obtaining information, the corresponding interface of the SUFD software is activated - "Documents - Maintaining the CSC - Information about the CSC".
Information on the CSC is provided two days before the upcoming cash expenditures.
Type KBK - without fail "11" limited by l / c. 03;
Type KBK - without fail "10" not limited by l / c. 20, 21.
Budget classification codes that are not valid in the current financial year or are not used must be closed in a timely manner.
2. Determine the procedure for bringing budget data, and then bring it into line with the chosen option for bringing limits on budget obligations (BLO) or budget appropriations (BA) and funding ceilings (POFR).
In accordance with paragraphs. 3.3 of the Order of the Ministry of Finance of the Russian Federation of September 30, 2008 N 104n, the main managers of federal budget funds in the expenditure schedules submitted by them to the Federal Treasury must detail budget allocations for public obligations brought to them by the Federal Treasury according to the KOSGU codes.
In the process of providing cash services for the execution of local budgets, it is allowed to bring LBO indicators without indicating the KOSGU code when transferring LBO from financial authority(administration of the municipality) to the main manager of the local budget funds.
It should be noted that the simultaneous delivery of LBO both without KOSGU and with an indication of KOSGU within the same personal account, as well as on personal accounts of the same budget, is not allowed.
That is, it is necessary to determine the option of bringing LBO from 02 personal account (from account 40204 with full cash service) to 01 personal account either with an indication of KOSGU or without indicating KOSGU and apply this procedure as a whole for all personal accounts of this budget, during the financial of the year.
LBO to the personal accounts of 03 recipients of budgetary funds are brought only detailed.
Expenditure schedules are provided to the relevant federal districts to reflect budget data from the single budget account N 40204 (technical account 52 * in the GHETTO ASFC database) to account 01 of the main manager of local budget funds;
The main manager of the local budget funds from the personal account of the manager 01 to the personal account of the recipient 03. The filling procedure is provided for by order of the Federal Law No. 8n dated 10.10.2008.
Expenditure schedules received from 9.00 h. until 16.00 h. business day are processed on the current business day (Friday until 15.00 and pre-holiday days, depending on holiday weeks until 3:00 p.m. or 2:00 p.m.), after 4:00 p.m. - no later than the next business day.
3. Cash transactions are carried out on the basis of the application submitted by the recipients of local budget funds in electronic form. cash flow, in accordance with the order of the FC dated 10.10.2008 N 8n.
In accordance with paragraphs. 1, p.p. 2, p.p. 4 and p.p. 5 clause 10 of Order No. 87n, when authorizing the payment of monetary obligations for expenses, the Application is checked for compliance with the budget classification codes of federal budget expenses specified in the Application with the codes of the budget classification of the Russian Federation in force in the current year; for compliance of the KOSGU codes specified in the Application with the text purpose of the payment; for compliance with the content of the operation, based on the document confirming the occurrence of a monetary obligation, the KOSGU code and the content of the destination text specified in the Application; not to exceed the amounts in the Application of the balances of the relevant limits of budgetary obligations and the maximum amounts of funding recorded on the personal account of the recipient of budgetary funds (that is, after registration and passing the expenditure schedules for bringing the LBO and FIU).
Applications for cash flow (RC) from the personal accounts of budget recipients received in electronic form from 9.00 am. until 16.00 h. (Friday until 15.00 and pre-holiday days, depending on the holiday of the week, until 15.00 or 14.00) are accepted and carried out on the current business day, subject to the timely submission of documents that are the basis for making a payment, CQR received after 16.00. - carried out no later than the next business day. Documents confirming the occurrence of monetary obligations from budget recipients upon delivery of goods are (consignment note, acceptance certificate, invoice, invoice), when performing work, rendering services (act of completed work, certificate of services rendered, invoice, invoice) , lease (account) and agreements (state contracts), as well as other documents confirming the occurrence of monetary obligations. Documents are provided in electronic form through the software "SUFD" using electronic signatures created by scanning.
If the application for cash flow does not pass control for any reason, during the current business day a "Minutes" is formed indicating the reason for the refusal.
4. The recipient of budget funds may decide to revoke the document "Application for cash expenditure" or "Application for cash receipt" until the settlement document is sent to the bank. In this case, the client provides the document "Request for Cancellation of the Application" in electronic form.
The formation of the Cancellation Request is carried out in accordance with the order of the Federal Committee dated 10.10.2008 N 8n.
5. To clarify the budget classification codes (for expenses incurred in the current year), the recipient of budgetary funds provides a "Notice on the specification of the type and ownership of payment" in accordance with the Order of the Federal Law No. 8n dated 10.10.2008. Notices received from 9:00 a.m. to 4:00 p.m. business day (Friday until 15.00 and pre-holidays, depending on the holiday of the week until 15.00 or 14.00), are processed on the current business day, after 16.00. - no later than the next business day.
6. Operations with targeted subsidies received by a budgetary institution (in accordance with the Budget Code of the Russian Federation) are accounted for on a separate personal account 21 opened for the institution with the Federal Treasury in the manner established by the Federal Treasury.
The founders annually submit to the Federal Treasury in electronic form using electronic digital signature"List of targeted subsidies for ____ year" (form code according to OKUD 0501015, in accordance with the Order of the Ministry of Finance of the Russian Federation of July 16, 2010 N 72n), which reflects targeted subsidies provided in the corresponding financial year to institutions under its jurisdiction.
In accordance with the List, in electronic form with electronic signature, the directory "Purposes of subsidies" is provided, with the classification type "additional classification codes".
After the provision of the List and the directory, budgetary institutions provide to the Federal Treasury at the place of service "Information on transactions with targeted subsidies provided to the state (municipal) institution for the year" (form code according to OKUD 0501016), approved by the body exercising the functions and powers of the founder, in within which validation will subsequently take place. The provided Information is checked for compliance with the "List of targeted subsidies" and the directory "Purposes of subsidies", as well as legal acts(Decision, Decree) specified in these documents and approving the list of targeted subsidies for the current financial year.
The receipt of subsidies will be carried out by submitting an application for cash flow from the founder (with letter account 03) to a budgetary institution, indicating in the details of the counterparty the name of the recipient and the number of the personal account, in the purpose of payment, the name of the subsidy, the target subsidy code and with the obligatory indication in the relevant the field of section 5 "Decryption" of the subsidy code of the recipient.
To make cash payments, the client submits to the Federal Treasury at the place of service in electronic form an application for cash expenses, an application for receiving cash or a request for a refund. In accordance with paragraph 20 of the Order of the Ministry of Finance of the Russian Federation dated July 16, 2010 N 72n, the authorization of expenses (according to account 21) is carried out in full in the following areas: the presence of the KOSGU code and the subsidy code indicated in the settlement document and their compliance with the information provided; compliance of the KOSGU codes specified in the RFP with the text purpose of the payment, based on the content of the text of the purpose of the payment, in accordance with the budget classification of the Russian Federation used in the current financial year; compliance of the content of the transaction for payment of monetary obligations for the supply of goods, performance of work, provision of services, based on the base document, to the KOSGU code and the content of the text of the payment purpose specified in the settlement document; not exceeding the amount of the ZKR over the amount of the balance of the corresponding direction according to the KOSGU code and the corresponding subsidy code recorded on the personal account.
The formation of the Application for cash flow is carried out in accordance with the requirements of the order of the Federal Law No. 8n dated 10.10.2008.
As transactions are made on a separate personal account budget institution for the previous business day, the Federal Treasury generates an extract from a separate personal account of a budgetary institution and an appendix to the extract.
Please take this information into account.
Head of Department
V.V.Kastryukov

Working with bulk purchase cards 2

Formation of cards of large-scale purchases on the example of a card of large-scale purchases-200 3

Coordination and approval of bulk purchase cards 14

Making changes to bulk purchases 15

Working with Procurement Plan Items 16

Creating purchase plan items using the example of a purchase plan item 200 18

Editing a procurement plan item 28

Sending for approval and approval of the item of the procurement plan 28

Working with purchasing plans 30

Formation of the Procurement Plan 31

Editing a procurement plan 33

Sending for approval, approval and approval of the procurement plan 33

Sending for control under part 5 of article 99 of Law 44-FZ 35

Placement in EIS 36

Provision of procurement plan to GRBS 37

Create schedule item 38

Create one schedule item 40

Mass formation of schedule positions 45

Creation of a position of a procurement schedule based on an earlier created PPG with the allocation of part of the financial support 45

Coordination of the position of the schedule 46

Approval of the position of the schedule plan 47

Editing a procurement schedule item 48

Procurement schedule 48

Formation of a schedule 49

Editing a schedule 52

Sending for approval, approval and approval of the procurement schedule 53

Sending for control under part 5 of article 99 of Law 44-FZ 54

Placement of the schedule in EIS 55

Viewing a receipt on the results of placing a procurement schedule in the EIS 55

Scheme for the formation of a procurement schedule

Picture.Scheme for the formation of a procurement schedule

Working with bulk purchase cards

The Bulk Purchase Cards section consists of the following types:

– Bulk Purchase Cards-200- cards about the object of procurement of goods, works, services to meet federal needs.

– Bulk Purchase Cards-300- cards about the object of procurement in terms of the public obligations of the Russian Federation to purchase goods, works, services in favor of citizens for the purpose of their social security.

– Bulk Purchase Cards-400- cards about the object of procurement in terms of objects capital construction, events (enlarged investment projects), facilities real estate included (suggested for inclusion) in the federal targeted investment program.

To go to the section "Cards of bulk purchases" click on the item "Formation of OBAS" in the "Planning" block.

Picture.Bulk purchase cards.
When you select the required type of bulk purchase card, a page with a list of bulk purchases of this type is displayed.

Picture.List of enlarged purchases.

Formation of cards of large-scale purchases on the example of a card of large-scale purchases-200

To generate a bulk purchase card, you must click the "Create a new document" button and fill in all the required fields.

Picture.Bulk purchase card-200

Mandatory fields are marked with "*".

On the "Basic information" tab, you must sequentially enter the data. "Information about the federal state customer" is filled in automatically based on the data of the Consolidated Register.

"Status"– is determined automatically (permissible values are “Draft”, “Under approval”, “Agreed”, “Not approved”, “Approved”) based on the state of the document in the process of internal approval by the customer's organization. When creating a bulk purchase, the Draft status is set.

"Number"– a unique number of a bulk purchase item, assigned automatically when creating a bulk purchase item.

"Version"– contains the version number of the bulk purchase. Filled in automatically.

"The date"- the date of creation of the document, is determined automatically;

"planned period" filled in from the directory by pressing the button "Select from the directory planning period».

Information on procurements of the federal state customer: The fields “Name of the object of procurement”, “Name of the code of goods (work, services) according to OKPD” are filled in automatically when selecting the value of the “OKPD” field from the directory.

Picture.Selection from the reference book "OKPD"

"Procurement Description"- filled in both manually and by selection from the directory by pressing the "Select based on templates of acceptable values" button, which is filled in based on previously entered values.

In the "Documents" block, you need to attach documents.

Picture.Attached Documents
Next, you need to sequentially enter the data on the tab "Characteristics of financial security". The tab "Characteristics of financial support" is intended to indicate information on the financing of the procurement object with the choice of the year of placement of the notice, broken down by CSC and years of the planning period.

Picture.Formation of KUZ-200. Tab "Characteristics of financial security".
To fill in the block "Amount of financial support for the implementation of the purchase", the button "Add a new line" is available.

The following columns are required for each row:

Planned year of publication of the notice– is selected from the drop-down list;

KBK- is selected from the KBK directory;

KD- Department code is selected from the directory;

KOSGU- is selected from the KOSGU directory or entered manually;

Additional analytical feature- selected from the directory of additional analytical features or entered manually;

The amounts of financial security for the years of the planning period are entered manually.

If the planned purchase is carried out for the needs of a foreign apparatus, it is necessary to select “Purchases of a foreign apparatus of federal executive bodies and other government agencies».

When checking the box, the form displays the following additional fields for selecting the bulk purchase currency: « Currency code», «», « Amounts of financial collateral in US dollars».

« Amounts of financial security by years of the planning period in currency» - indicated in thousands (thousand rubles for purchases in rubles, as well as in thousands of units for purchases in other currencies). To indicate the amount with an accuracy of up to hundreds of rubles, it is allowed to indicate 1 digit after the decimal point.

Block "The amount of financial support for the implementation of the purchase, grouping by the planned years of placement"– summary table with automatically calculated amounts for each specified year of the notice placement

Block "The amount of financial support for the implementation of the purchase, grouping by BCC"- a final table with automatically calculated values of the amounts for each entered BCF in the context of the years of the planning period.

Every purchase may be agreed and must be approved. To do this, on the "Approval sheet" tab, you must fill in the "Approvers" and "Approvers" sections.

Tab « Approval sheet» is intended to indicate information about the coordinating and approving persons of the organization.

Picture.Formation of KUZ-200. Approval sheet tab

For approval, it is necessary to check the box “Agreement is required”, the block “Agreers” will appear. If there is no need for approval, the block is not filled.

To add a new line, you must click on the "Add new line" button, select the approver from the directory of authorized users for approval, and also specify the "Stage", "Group Code" and "Ordinal number" of the approver.

If more than one matching is indicated, then, if parallel matching is necessary, the same values (Stage, Group Code and Sequence number) are indicated, and in case of serial matching - different values in accordance with the required sequence.

To save the changes, you need to click on the "Save changes" or "Save changes and close the window" button. This starts the process of automatic checks of the correctness of the document formation.

As a result, the "Check Results" window will be displayed, which indicates the number and a detailed list of errors. To return to the tabs and correct errors, click on the "Return to the editing window" button. If all errors are corrected correctly, a window with successful completion of all checks is displayed.

Picture.Check Results window

Bulk purchase card - 200 will remain in the "Draft" status and will be displayed on the page with the list of bulk purchases 200.

Formation of an enlarged purchase 300

Basic information» «» « Approval sheet».

Filling in the bulk purchase card-300 likewise

In addition, on the tab Basic information» field added « Name of the public obligation» The name is selected by clicking on the button «Select from the directory of public obligations of the Russian Federation».

Also on the tab Characteristics of financial security» block added « The amount of financial support for the procurement, grouping by categories of recipients”, is filled in automatically based on the block “ The amount of financial support for the procurement».

Picture. Formation of KUZ-300

Formation of an enlarged purchase 400

When creating, you must fill in the data on the tabs " Basic information» « Characteristics of financial security» « Approval sheet».

Filling in the bulk purchase card-400 likewise formation of a bulk purchase card - 200.

Picture.Formation of KUZ-400. Basic Information Tab

In the block "Information on procurement of the federal state customer", fill in the field "Name of the object of procurement", manually or by selecting from the directory. Required field.

The fields "OKPD" and "Name of the capital construction object, event, real estate object" are required, the values are selected from the directory.

The "Object type" field is filled in from the drop-down list.

Picture.Selecting an Object Type Value

The object type is selected from the list of possible values:

"01- Included in FAIP",

"02 - Proposed for inclusion in the FAIP",

"03 - Not included in FAIP":

If the value "01- Included in FAIP" is selected in the field "Type of FAIP object", then:

The name of the capital construction object, event, real estate object - is selected from the "FTIP Objects" directory, while the following fields are filled in automatically based on the data of the FTIP directory (if there is a corresponding value in the FTIP directory) and are not available for editing:

Unique code
FIIP section
Sign of inclusion in FTIP
Federal Target Program (FTP)
subroutine
Industry
Event group
FIIP object group
Customer

Direction of investment - if there is more than one direction of investment in the directory of FTIP objects, for the selected FTIP object, it is additionally proposed to clarify the required direction of investment. When choosing the required investment direction from the list of possible values, the following fields are automatically filled in based on this investment direction. If the directory of FTIP objects contains information on only one direction of investment, then the fields below are filled in on the basis of this entry;

If the value "02 - Proposed for inclusion in FAIP" is selected in the "Type of object" field, but the object is already included in the directory of FAIP objects with the sign "Proposed for inclusion in FAIP", then the procedure for filling in information about the FAIP object is similar to the procedure for filling in information for the FTIP object with the "01- Included in FTIP" type, the description is given above;

If the value "02 - Proposed for inclusion in the FAIP" is selected in the "Type of FAIP object" field, but the object is not yet included in the FAIP object directory, then the information about the object is filled in as follows:

Unique code - not filled;
FAIP section - entered manually;
Sign of inclusion in FTIP - set by the user;
Federal Target Program (FTP) - filled out on the basis of the reference book "Federal Target Programs / Subprograms";
FTP subprogram - filled out on the basis of the reference book "Federal Target Programs / Subprograms";
Industry - filled in on the basis of the directory "Industries";
Event group – entered manually;
Group of FIIP objects – entered manually;
Developer - entered manually;
Power - entered manually;

If the value "03- Not included in FTIP" is selected in the "Type of FTIP object" field, then information about the capital construction object is indicated as part of the following information:

The name of the capital construction object, event, real estate object - is entered manually;
Direction of investment - entered manually;
Accounting unit code - entered manually;
Unit of measurement - filled in on the basis of the reference book "OKEI";
Power - entered manually;
OKVED - the code and name of the code are filled in on the basis of the OKVED reference book;

The fields "Description of the purchase" and "Justification of the purchase" in the block "Information" are filled in manually by the user or selected based on the templates of acceptable values (by clicking on the icon). are optional;

If the checkbox "Information about the technical complexity, innovativeness and special nature of the purchase" is checked, then the option is available to fill in the field manually or select based on templates of valid values.

The “Mandatory discussion required” checkbox is set if a mandatory public discussion is required.

The field "Terms for the implementation of the purchase" is filled in manually or by selection from the "Calendar", optional.

The field "Frequency of planned purchases" - is selected from the directory or entered manually, optional.

Fill in the required fields and click the "Save Changes" button.

Tab "Amount of financial security" is intended to indicate information on the financing of the procurement object with a choice by the year of placement of the notice, in the context of the CSC and the years of the planning period.

Picture. Formation of KUZ-400. Tab "Amount of financial security"

Fill in the table in the block "Amount of financial security".

To add a new row, click on the "Add new row" button. The following information is required for each line:

To delete a line, click on the "Delete line" button.

The block "Amount of financial security for the implementation of the purchase, grouping by planned years of placement" is a summary table with automatically calculated amounts for each specified year of placement of the notice. Filled in automatically.