ADMINISTRATION OF THE CITY OF MURMANSK

RESOLUTION

On the approval of the budget forecast municipality the city of Murmansk for a long-term period until 2025

(As amended by the resolutions of February 19, 2018 N 440, of February 13, 2019 N 510)

In accordance with the resolution of the administration of the city of Murmansk dated July 15, 2015 N 1926 "On approval of the procedure for the development and approval of the budget forecast of the municipality of the city of Murmansk for the long term" I decide:

1. Approve the budget forecast of the municipality of the city of Murmansk for a long-term period until 2025 in accordance with the annex to this resolution.

2. The Department of Information Technology Support and Information Protection of the Administration of the City of Murmansk (Kuzmin A.N.) to place this resolution with the application on the official website of the Administration of the City of Murmansk on the Internet.

3. The editors of the newspaper "Vecherniy Murmansk" (Khabarov V.A.) publish this resolution with an appendix.

4. This resolution comes into force from the date of signing and applies to legal relations that arose from 01/01/2017.

5. I reserve control over the implementation of this resolution.

Interim head of office
administration of the city of Murmansk
A.G. LYZHENKOV

Application. Budget forecast of the municipality of the city of Murmansk for the long term until 2025

Application
to the decision
administration of the city of Murmansk
dated February 21, 2017 N 434

dated February 19, 2018 N 440, dated February 13, 2019 N 510)

1. General Provisions

The budget forecast of the municipality of the city of Murmansk for a long-term period until 2025 (hereinafter referred to as the budget forecast) was developed on the basis of a long-term forecast of the socio-economic development of the municipality of the city of Murmansk until 2025 in the conditions of tax and budget legislation in force at the time of its preparation.

The purpose of long-term budget planning in the municipality of the city of Murmansk is to ensure the predictability of the development of the budget of the municipality of the city of Murmansk (hereinafter referred to as the budget of the city of Murmansk), which makes it possible to assess long-term trends in changes in the volume and structure of income and expenses, the structure and conditions for attracting and servicing loans, and also to develop on their basis, appropriate measures aimed at improving the sustainability and efficiency of the functioning budget system municipal formation city of Murmansk.

The main tasks contributing to the achievement of the goal of long-term budget planning are:

Implementation of budget forecasting for a long-term period, which allows assessing the main changes, trends and consequences of socio-economic and other phenomena that have the greatest impact on the state of the budget of the city of Murmansk;

Development of reliable forecasts of the main characteristics of the budget of the city of Murmansk and other indicators characterizing the state, main risks and threats to the balance of the budget of the city of Murmansk;

Making decisions on taking additional measures to improve tax, budget, debt policy, including increasing efficiency budget spending contributing to the achievement of a balanced budget of the city of Murmansk and the solution of key tasks of the socio-economic development of the municipality of the city of Murmansk in the long term;

Prevention of budgetary risks for the budget of the city of Murmansk, provided, among other things, by early detection and taking measures to minimize the negative consequences of the implementation of relevant risks;

Determining the volume of long-term financial obligations, including indicators of financial support of the municipal programs of the city of Murmansk for the period of their validity.

The solution of these tasks is provided within the framework integrated approach, which includes:

Ensuring mutual compliance and coordination of the budget forecast with other strategic planning documents, primarily with the long-term forecast of the socio-economic development of the municipality of the city of Murmansk and municipal programs of the city of Murmansk;

Systematization and regular accounting of the main budgetary risks and threats to the balance of the budget of the city of Murmansk;

Fully include the development and ensure that the budget forecast is taken into account within the budget process.

2. The main results of the budget development of the city of Murmansk, the conditions for the formation of a budget forecast in the current period

The formation of the budget of the city of Murmansk for 2016 was carried out in the conditions of tax and budget legislation in force at the time of its preparation.

In 2014, measures were completed to reform budget planning related to the transition to the program-target method of budget planning, which provides a direct relationship between the distribution of budget resources and the actual or planned results of their use.

Share of "programme spending", i.e. directly linked to objectives and results budget policy, to achieve which budget resources, varies from 96% to 98% of the total budget expenditures of the city of Murmansk.

In order to improve the process of formation of municipal programs of the city of Murmansk, increase the efficiency of their implementation, implement the program-target principles for organizing the activities of local governments of the municipality of the city of Murmansk in 2013, the Program-Targeted Council of the city of Murmansk was created.

In order to integrate the processes of forming the draft budget of the city of Murmansk and municipal programs into the list of documents submitted simultaneously with the draft budget of the city of Murmansk for the next financial year and for the planned period to the Council of Deputies of the city of Murmansk, starting with the draft budget of the city of Murmansk for 2015 and for the planning period 2016 and 2017, passports of municipal programs are included, including passports and lists of program activities of subprograms and departmental target programs (draft amendments to these passports).

During the implementation of the budget process in the current year, the tax and budget policy in the municipality of the city of Murmansk is aimed at ensuring the continuity of the implementation of the budget and tax policy previous years and adjusted to reflect the current economic situation in the country and the projected level of inflation, which allowed:

Ensure a balanced and sustainable budget for the city of Murmansk.

According to the results of 2015, the municipality of the city of Murmansk was awarded:

The degree of quality of the organization and implementation of the budget process - good governance municipal finance according to the Ministry of Finance of the Murmansk region;

1st place in the group of "urban districts" based on the results of assessing the effectiveness of the activities of local governments in the Murmansk region.

In conditions macro economic instability in the country that have developed since the end of 2014, in December 2015, an Action Plan was developed aimed at reducing arrears and increasing tax and non-tax revenues, optimizing expenses and reducing the debt burden of the budget of the city of Murmansk, summarizing the measures taken earlier to increase revenues , optimization of costs and reduction of the debt burden (in 2012-2014, similar separate measures were implemented in order to ensure the balance and sustainability of the budget of the city of Murmansk).

The result of the mobilization of additional resources was the growth of budget revenues of the city of Murmansk for 2012-2016 by 1844.2 million rubles, and the simultaneous implementation of a number of measures made it possible to optimize costs by redirecting them to the priority areas of expenditures of the budget of the city of Murmansk.

In order to increase the taxable base of the municipality of the city of Murmansk, reduce the number of unprofitable organizations, as well as increase the receipt of taxes and other obligatory payments to the budget of the city of Murmansk in November 2010, an interdepartmental commission on taxes and fees was created, legalization of objects of taxation and an increase in the revenue side of the city budget Murmansk (hereinafter referred to as the Interdepartmental Commission).

The Interdepartmental Commission, being an advisory body established under the administration of the city of Murmansk, carries out its activities in cooperation with structural divisions administration of the city of Murmansk, the Inspectorate of the Federal tax service Russia for the city of Murmansk, the State Labor Inspectorate in the Murmansk region, the Department of Internal Affairs for the city of Murmansk, municipal enterprises and institutions of the city of Murmansk.

As part of the work of the Interdepartmental Commission, in order to increase the receipt of taxes and other obligatory payments, work is being carried out with organizations operating in the city of Murmansk and having arrears in payments to the budget of the city of Murmansk.

During the period of operation of the Interdepartmental Commission from 2010 to 2016, 25 meetings were held. The result of the work carried out was the repayment in full or in part of the debt in the total amount of 265.7 million rubles.

The execution of the budget of the city of Murmansk for the period from 2011 to 2016 is characterized by the following data:

largest specific gravity in the structure of tax and non-tax revenues of the budget of the city of Murmansk - more than 80% - is occupied by income tax individuals(hereinafter - personal income tax).

A significant amount of income from personal income tax forms a tax transferred by military units stationed on the territory of the municipality of the city of Murmansk, as well as largest enterprises, including: FSUE Atomflot, OOO SZRK-Murmansk, ZAO Rybprominvest, OAO Russian railways", PJSC "Murmansk Commercial Sea Port".

The largest share of budget expenditures in the city of Murmansk is traditionally spent on education (varies from 52% to 54%), national economy(varies from 10% to 12%), housing and communal services (varies from 10% to 12%).

The growth in the volume of municipal debt for the period from 2011 to 2016 was caused by the implementation of activities carried out as part of the preparation, organization and celebration of the 100th anniversary of the city of Murmansk.

3. Main scenario conditions, directions of development of tax, budget and debt policy and their main indicators

The long-term forecast for the socio-economic development of the municipality of the city of Murmansk until 2025 is made in two versions:

The first option (basic) characterizes the functioning of the economy in the context of conservative trends in external and internal factors against the background of a gradual strengthening of the nominal exchange rate ruble while maintaining a moderate budget policy;

The second option (target) is based on achieving the target indicators of socio-economic development and solving the problems of strategic planning in the context of the active implementation of economic policy measures.

Under all conditions for the implementation of the budget forecast in terms of budget revenues of the city of Murmansk, the following provisions are taken into account:

Implementation of measures to increase revenues and reduce debt on mandatory payments to the budget of the city of Murmansk;

Ensuring high-quality administration of all revenue sources of the budget by participants in the budget process, increasing the level of their responsibility for forecasting revenues and fulfilling in full the approved annual assignments for budget revenues of the city of Murmansk;

Improving the management of municipal property in order to increase income from its use.

The total volume of expenditures of the budget of the city of Murmansk, under all conditions for the implementation of the budget forecast, takes into account compliance with the following provisions:

Establishment and fulfillment of expenditure obligations within the powers assigned by the Constitution of the Russian Federation and federal laws to the powers of local governments;

Increase by 2018 average wages certain categories workers public sector, whose wage increase is provided for by Decree of the President of the Russian Federation of 05/07/2012 N 597 "On measures for the implementation of state social policy", based on the application of the indicator of the average monthly accrued wages of employees in organizations, individual entrepreneurs and individuals (average monthly income from labor activity) and further maintenance of the achieved level;

Distribution of budget appropriations according to the directions of expenses of the budget of the city of Murmansk based on their priority;

Optimization of expenses not related to priority expenses.

The main task in the formation and implementation of the long-term debt policy under all conditions for the implementation of the budget forecast is to determine the potential debt capacity of the budget of the city of Murmansk, as well as an economically safe level of municipal debt and municipal borrowings that can guarantee the solution of important problems of the city's development. At the same time, the debt burden of the Murmansk city budget will remain at the level of no more than 50% of the Murmansk city budget revenues, excluding gratuitous receipts.

Over the period of implementation of the budget forecast, the key result of the application of interrelated measures of municipal regulation should be a progressive reduction in the budget deficit of the city of Murmansk and municipal debt.

4. The main characteristics of the budget of the city of Murmansk, taking into account the chosen scenario in the long run

The main characteristics of the budget of the city of Murmansk are prepared taking into account the scenario of the base case of the long-term forecast of the socio-economic development of the municipality of the city of Murmansk until 2025.

The forecast of the main characteristics of the budget of the city of Murmansk for the long term until 2025 is presented in Appendix No. 1 to the budget forecast.

5. Goals and objectives of the implementation of debt, tax and budget policy in the long term

To determine the financial resources that are necessary and can be directed to achieve the goals formulated in the strategic planning documents of the city of Murmansk, it is necessary to solve a number of tasks.

The tax, budgetary and debt policies of the city of Murmansk for the long term will be aimed at maintaining social and economic stability in the city of Murmansk and ensuring the balance and sustainability of the budget of the city of Murmansk.

When forming and implementing tax policy for a long-term period, it is necessary to proceed from the solution of the following main tasks:

Creation of an effective and stable tax system ensuring fiscal sustainability in the medium and long term;

Improving the effectiveness of measures aimed at expanding the tax potential and increasing the revenue base of the budget of the city of Murmansk;

Improving the efficiency of municipal property management;

Evaluation of the effectiveness of the provided tax incentives on local taxes in order to optimize and reduce them.

When forming and implementing budget policy for a long-term period, it is necessary to proceed from the solution of the following main tasks:

Implementation of an effective budget policy aimed at long-term sustainability and balance of the budget of the city of Murmansk, strengthening the revenue base, formation of an optimal structure of Murmansk budget expenditures, focused on promoting social and economic development municipal formation city of Murmansk;

Increasing the efficiency of budget expenditures, the formation of budget parameters based on the priority of expenditures and the need for unconditional fulfillment of existing expenditure obligations, including taking into account their optimization and efficiency of execution;

Implementation of measures aimed at improving the efficiency of mechanisms for the implementation of municipal programs, their orientation towards achieving long-term goals formulated in the strategic planning documents of the city of Murmansk;

Improving the efficiency of the municipal financial control, internal financial control and audit.

When forming and implementing a long-term debt policy, it is necessary to proceed from the solution of the following main tasks:

Maintaining the volume of debt obligations at an economically safe level;

Improving the efficiency of municipal borrowing, optimizing the structure of municipal debt;

Gradual reduction of the share of total municipal debt obligations.

6. Risks of implementing the budget forecast and measures to prevent them

The budget system is extremely susceptible to changes in the economic situation. When forming a budget forecast, it is necessary to fully take into account the projected risks of economic development and provide for adequate measures to minimize their adverse impact on financial indicators budget of the city of Murmansk.

In conditions of economic instability, the most negative consequences and risks for the budget of the city of Murmansk are:

Exceeding the predicted level of inflation;

Deterioration of conditions for borrowing;

Reduction intergovernmental transfers from the federal and regional budgets.

In order to minimize budgetary risks, the following activities will be carried out:

Increasing the revenue potential of the municipality of the city of Murmansk;

Maintaining an economically safe level of municipal debt;

Maintaining the lowest possible cost of servicing debt obligations, taking into account the situation on financial market, attracting budget loans as the most profitable in terms of the debt burden on the budget of the city of Murmansk;

Active participation in raising funds from the federal and regional budgets, including within the framework of government programs Russian Federation;

Carrying out detailed audits of the execution of the budget of the city of Murmansk.

7. Limiting volumes of budget appropriations for financial support of the implementation of municipal programs of the city of Murmansk for the period of their action, as well as the forecast of expenditures of the budget of the city of Murmansk for the implementation of non-program activities

dated February 19, 2018 N 440)

The limiting volumes of budgetary appropriations for financial support for the implementation of municipal programs of the city of Murmansk for the period of their operation, as well as the forecast of expenditures of the Murmansk city budget for the implementation of non-program activities are presented in Appendix No. 2 to the budget forecast.

The forecast of budgetary appropriations for financial support for the implementation of municipal programs in the city of Murmansk, as well as for the implementation of non-program activities was compiled based on the basic version of the forecast, based on the costs provided for by the decision of the Council of Deputies of the city of Murmansk, the decision of the Council of Deputies of the city of Murmansk and the decision of the Council of Deputies of the city of Murmansk.

(as amended by the resolution of the Murmansk city administration dated February 13, 2019 N 510)

The list of municipal programs of the city of Murmansk is approved in accordance with:

For 2016 - 2017 - by order of the administration of the city of Murmansk dated 02.06.2014 N 35-P;

For 2018 - 2024 - by order of the administration of the city of Murmansk dated November 9, 2017 N 79-R.

Appendix N 1. Forecast of the main characteristics of the budget of the city of Murmansk for the long term until 2025

Appendix No. 1
to the budget forecast

(as amended by the resolution of the Murmansk city administration dated February 13, 2019 N 510)

thousand roubles.

________________

<1>dated December 17, 2015 N 20-302 "On the budget of the municipality of the city of Murmansk for 2016" .

<2>Decision of the Council of Deputies of the city of Murmansk dated December 20, 2016 N 32-572 "On the budget of the municipality of the city of Murmansk for 2017 and for the planning period of 2018 and 2019" .

<3>Decision of the Council of Deputies of the city of Murmansk dated December 15, 2017 N 42-739 "On the budget of the municipality of the city of Murmansk for 2018 and for the planning period of 2019 and 2020" .

<3>Decision of the Council of Deputies of the city of Murmansk dated December 13, 2018 N 52-907 "On the budget of the municipality of the city of Murmansk for 2019 and for the planning period of 2020 and 2021" .

Appendix N 2. Limiting volumes of budgetary appropriations for financial support for the implementation of municipal programs of the city of Murmansk, for the period of their action, as well as a forecast of expenditures from the budget of the city of Murmansk for the implementation of non-program areas ...

Appendix No. 2
to the budget forecast

LIMITED VOLUME OF BUDGET ALLOCATIONS FOR FINANCIAL SUPPORT OF THE IMPLEMENTATION OF MUNICIPAL PROGRAMS OF THE CITY OF MURMANSK, FOR THE PERIOD OF THEIR ACTIVITIES, AS WELL AS THE FORECAST OF EXPENDITURES OF THE BUDGET OF THE CITY OF MURMANSK FOR THE IMPLEMENTATION OF NON-PROGRAM ACTIVITIES

(as amended by the resolution of the Murmansk city administration dated February 13, 2019 N 510)

thousand roubles.

KEMEROVSK REGION

MARIINSKY MUNICIPAL DISTRICT

ADMINISTRATION OF THE MARIINSKY MUNICIPAL DISTRICT

RESOLUTION

dated 01.01.2001

Mariinsk

On approval of the long-term budget forecast of the Mariinsky until 2024

In accordance with Article 170.1 of the Budget Code of the Russian Federation, guided by the Charter of the Mariinsky municipal district, the resolution of the administration of the Mariinsky municipal district -P "On approval of the Procedure for the development and approval of the budget forecast of the Mariinsky municipal district for the long-term period", the Mariinsky municipal district -r "On the approval of the forecast of the Mariinsky municipal district for the long-term period":

1. Approve the long-term budget forecast of the Mariinsky municipal district until 2024 in accordance with the appendix.

2. Department information support administration of the Mariinsky municipal district () ensure that this resolution is posted on the official website of the administration of the Mariinsky municipal district on the Internet.

3. To the General Department of the Administration of the Mariinsky Municipal District () to publish this resolution on the information stand in the premises of the Administration of the Mariinsky Municipal District.

4. To impose control over the execution of this resolution on the deputy head of the Mariinsky municipal district for economics.

Head of the Mariinsky

municipal district

Approved

administration decision

Mariinsky municipal district

Long-term budget forecast for the Mariinsky Municipal District until 2024

Long term budget forecasting is a continuation of the work to improve the quality of municipal finance management in the Mariinsky municipal district. Return to the formation of the budget of the Mariinsky municipal district (hereinafter referred to as the budget of the district) from 2017 for a three-year period, the development of municipal programs, suggest further expansion.

Long-term estimates of the main parameters of the district budget, and more importantly, the main approaches, methods and principles for the implementation of long-term policy in the tax, budgetary and debt areas are necessary for the development and implementation of the entire set of strategic planning documents.

The budget forecast of the Mariinsky municipal district was developed taking into account the parameters of the forecast of the social and economic development of the Mariinsky municipal district for the period up to 2035.

Increasing the degree of predictability of the implemented budget policy contributes to the growth of the attractiveness of the economy for potential investors and increases the efficiency of the actions of government bodies in general.

As a result of the implementation of anti-crisis measures in 2016-2017, in general, it was possible to stabilize the revenues of the district budget and ensure the fulfillment of the assumed expenditure obligations.

1. The main results of the execution of the district budget for 2017

In 2017, work was carried out to implement a set of measures aimed at increasing their own income, improving the quality of budget planning and execution of the district budget.

This work was carried out as part of the implementation to ensure sustainable economic development and social stability in the Mariinsky municipal district, aimed at increasing the revenue side of the district budget and optimizing district budget expenditures for 2015-2017, approved by the resolution of the administration of the Mariinsky municipal district -P "On approval of the action plan to ensure the sustainable development of the economy and social stability in the Mariinsky municipal district in 2015 and for 2016-2017, and as part of the measures for the financial rehabilitation of the Mariinsky municipal district for 2016-2019, approved by the resolution of the administration of the Mariinsky municipal district of 01.01.2001 "On Approval of the Financial Recovery Program of the Mariinsky Municipal District for 2016-2019".

The budget of the district for 2017 was executed in terms of income in the amount of 1,637,686.2 thousand rubles, which is 99.7% of the revised annual assignments. Compared to last year, the budget revenues of the district increased by 4.2% or 65,387.2 thousand rubles.

Own (tax and non-tax) revenues of the district budget amounted to 223,286.0 thousand rubles. or 101.7% compared to last year own income increased by 11,700.3 thousand rubles, or by 5.5%.

Gratuitous receipts amounted to 1,414,400.2 thousand rubles. or 99.3% of the revised annual appointments, which is more than last year by 3.9% or 53,686.9 thousand rubles.

The largest share in the revenues of the district budget is gratuitous receipts - 86.3%, personal income tax - 9.4%.

The budget of the district in terms of expenses was fulfilled by 99.1% of the revised plan and the expenses amounted to 1,637,313.1 thousand rubles, or 113.9% of the original plan. Compared to 2016, the district budget expenditures increased by 74,522.8 thousand rubles. Expenses formed within the framework of 14 municipal programs were executed by 99.1% or 1,629,097.6 thousand rubles. with a plan of 1,644,029.1 thousand rubles.

The main share in the structure of expenditures was education expenditures -41.7% of the total budget expenditures (679,981.8 thousand rubles), which is 12,546.4 thousand rubles. less than in 2016

326,254.5 thousand rubles were allocated for the implementation of social policy. (20%), which is 5,459.2 thousand rubles. more than in 2016

156,479.4 thous. rub. (9.6%), which is 28,777.3 thousand rubles. more than in 2016

In order to ensure a balanced budget of the district, when implementing the budget forecast, it is necessary to ensure:

preservation and development of the tax potential, including by improving the quality of tax administration, reducing the "shadow" sector of the economy;

formation of budget parameters based on the need for unconditional fulfillment of existing spending obligations, including taking into account the possibility of optimizing them and increasing the efficiency of execution;

1. Long-term budget planning is carried out by forming a long-term budget forecast of the Russian Federation, a long-term budget forecast of a subject of the Russian Federation, as well as a long-term budget forecast of a municipal formation if the representative body of the municipal formation has decided to form it in accordance with the requirements of this Code.

2. A long-term budget forecast is a document containing a forecast of the main characteristics of the relevant budgets (consolidated budgets) of the budget system of the Russian Federation, indicators of financial support for state (municipal) programs for the period of their validity, other indicators characterizing the budgets (consolidated budgets) of the budget system Russian Federation, as well as containing the main approaches to the formation of budget policy for the long term.

3. The long-term budget forecast of the Russian Federation, a constituent entity of the Russian Federation, is developed every six years for twelve or more years based on the forecast of the socio-economic development of the Russian Federation, a constituent entity of the Russian Federation, respectively, for the corresponding period.

The budget forecast of the municipality for the long term is developed every three years for six or more years based on the forecast of the socio-economic development of the municipality for the corresponding period.

The budget forecast of the Russian Federation, a subject of the Russian Federation, a municipality for a long-term period can be changed taking into account changes in the forecast of socio-economic development of the Russian Federation, a subject of the Russian Federation, a municipality for the corresponding period, respectively, and adopted law(decision) on the relevant budget without extending its period of validity.

4. The procedure for the development and approval, the period of validity, as well as the requirements for the composition and content of the budget forecast of the Russian Federation, a constituent entity of the Russian Federation, a municipality for a long-term period are established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration in compliance with requirements of this Code.

5. A draft budget forecast (draft amendments to the budget forecast) of the Russian Federation, a constituent entity of the Russian Federation, a municipality for a long-term period (with the exception of indicators of financial support for state (municipal) programs) is submitted to the legislative (representative) body simultaneously with the draft law (decision) on corresponding budget.

6. The budget forecast (changes in the budget forecast) of the Russian Federation, a constituent entity of the Russian Federation, a municipality for a long-term period is approved (approved) respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration within a period not exceeding two months from the date official publication of the law (decision) on the relevant budget.

Long-term budget planning is carried out by forming a long-term budget forecast of the Russian Federation, a long-term budget forecast of a constituent entity of the Russian Federation, as well as a long-term budget forecast of a municipality in the event that the representative body of the municipality has decided to form it in accordance with the requirements of the budgetary code. A long-term budget forecast is a document containing a forecast of the main characteristics of the relevant budgets (consolidated budgets) of the budget system of the Russian Federation, indicators of financial support for state and municipal programs for the period of their validity, other indicators characterizing budgets (consolidated budgets of the budget system), as well as containing the main approaches to the formation of budgetary policy for the long term.

The budget forecast of the Russian Federation, a subject of the Russian Federation for the long term, is developed every 6 years for 12 years or more based on the forecast of socio-economic development.

The budget forecast of the municipality for the long term is developed every 3 years for 6 years based on the forecast of the socio-economic development of the municipality.

The budget forecast may be changed taking into account changes in the forecast of social and economic development. The procedure for development and approval, the period of validity, as well as the requirements for the composition and content, are established by the government of the Russian Federation at the federal level, the highest executive body of the state. power subject of the Russian Federation, local administration at the local level.

State and municipal programs are also plans, state. municipal programs are approved by the government of the Russian Federation, the highest executive body of the state. authorities, subject of the Russian Federation, local administrations of the municipality.

The timing of the implementation of these programs will be determined by them. The procedure for making decisions on the development of state. and municipal programs, the formation and implementation of these programs, are established in accordance with the regulatory legal acts, the government of the Russian Federation, the highest executive body of the state. authorities, the subject of the Russian Federation and the local administration of the municipality.

State. municipal programs must be brought into line with the law (decision) on the budget no later than 3 months from the date of its entry into force. For each state municipal program, an annual assessment of the effectiveness of its implementation is carried out. Based on the results of the assessment, a decision can be made on the need to terminate or change, starting with the next fiscal year, previously approved by the state. municipal program, including the need to change the volume of budget allocations for financial support for the implementation of state. municipal program.

Financial resources of the corporation: Own and borrowed.

Own funds - Depreciation, own funds, profit.

Attracted financial resources- loans, subsidies. loans.

Financial instruments Organizations fall into 3 groups:

1. Funding tools - where to get the money from

2. Investment tools - where to invest temporarily free money (stocks, bonds, precious metals, deposits, etc.)

3. and others. - insurance and leasing.

Corporations may enter into financial relationships with:

1. State (taxes, subsidies)

2. Other corporations, organizations

3. With physical. persons (for example, payment of dividends)

1. This Procedure determines the terms and conditions for the development and approval, as well as the requirements for the composition and content of the budget forecast (subject of the Russian Federation / municipality) for the long term (hereinafter referred to as the Budget forecast).

2. Changes in the Budget Forecast are understood as adjustments made without changing the period for which the Budget Forecast is being developed.

3. The development of the Budget Forecast (changes in the Budget Forecast), including methodological and organizational support, is carried out by the executive authority of the constituent entity of the Russian Federation (municipal formation, in the event that the representative body of the municipal formation has decided to form it), authorized to perform functions in the field budgetary activity, organization of budget execution, as well as legal regulation in the field of the budget process of a constituent entity of the Russian Federation (municipal formation).

4. The budget forecast (changes in the Budget forecast) is approved (by the highest executive body of state power of the constituent entity of the Russian Federation / local administration).

5. Development of the Budget forecast (changes in the Budget forecast) is carried out in three stages.

6. At the first stage, a draft Budget Forecast (changes in the Budget Forecast) is developed based on the scenario conditions for the functioning of the economy and the main parameters of the forecast for the socio-economic development of a constituent entity of the Russian Federation (municipal formation) for the long term, as well as other indicators of the socio-economic development of a constituent entity of the Russian Federation (municipal formation).

Scenario conditions for the functioning of the economy and the main parameters of the forecast for the socio-economic development of a constituent entity of the Russian Federation (municipal formation) for the long term, as well as other indicators of the socio-economic development of a constituent entity of the Russian Federation (municipal formation) necessary for the development of a draft Budget Forecast (changes in the Budget Forecast) , are submitted by the executive authority of the constituent entity of the Russian Federation, which performs functions in the field of analysis and forecasting of the socio-economic development of the constituent entity of the Russian Federation (municipal formation), to the executive authority of the constituent entity of the Russian Federation (municipal formation), authorized to develop the Budget Forecast, no later than June 1 current year.

The indicators of the draft Budget forecast may be developed for a period exceeding the period of validity of the corresponding forecast of the socio-economic development of a constituent entity of the Russian Federation (municipal formation) for a long-term period.

The draft Budget Forecast (changes in the Budget Forecast) is taken into account when developing a forecast of the main characteristics of the consolidated budget of a constituent entity of the Russian Federation (local budget).

The draft Budget Forecast (amendments to the Budget Forecast) is submitted to the highest executive body of state power of the subject of the Russian Federation (local administration) by June 10 of the current year.

7. At the second stage, a Budget Forecast (changes in the Budget Forecast) is developed based on a draft forecast of the socio-economic development of a constituent entity of the Russian Federation (municipal formation), as well as other indicators of the socio-economic development of a constituent entity of the Russian Federation (municipal formation) submitted by the executive authority of the subject of the Russian Federation, performing functions in the field of analysis and forecasting of the socio-economic development of the constituent entity of the Russian Federation (municipal formation), to the executive authority of the constituent entity of the Russian Federation (municipal formation) authorized to develop the Budget Forecast, no later than September 25 of the current year.

The budget forecast (changes in the Budget forecast) is submitted by the executive authority of the constituent entity of the Russian Federation (municipal formation) authorized to develop the Budget forecast to the highest executive body of state power of the constituent entity of the Russian Federation (municipal formation) as part of documents and materials to the draft law on the budget of the constituent entity of the Russian Federation. Federation (decisions on the budget of the municipality).

8. At the third stage, a draft order of the highest executive body of state power of the constituent entity of the Russian Federation (municipal formation) is developed on the approval of the Budget forecast (changes in the Budget forecast), taking into account the results of consideration of the draft law on the budget of the constituent entity of the Russian Federation (draft decision on the budget of the municipal formation).

The draft order of the highest executive body of state power of the subject of the Russian Federation (municipal formation) on the approval of the Budget forecast (changes in the Budget forecast) is submitted by the authorized executive body of the subject of the Russian Federation (municipal formation) to the highest executive body of state power of the subject of the Russian Federation (municipal formation) no later than January 15 of the current year.

9. The budget forecast (changes in the Budget forecast) is developed taking into account N options for forecasting the socio-economic development of a constituent entity of the Russian Federation (municipal formation) for a long-term period (base, conservative and target) and other indicators of the socio-economic development of a constituent entity of the Russian Federation (municipal formation) .

The content of the options for indicators of the Budget forecast is determined by the body authorized to carry out functions in the field of budgetary activities, organization of budget execution, as well as legal regulation in the field of the budget process of a constituent entity of the Russian Federation (municipal formation) in agreement with the body that performs functions in the field of analysis and forecasting of social - economic development of the subject of the Russian Federation (municipal formation).

In order to determine the indicators of financial support for state programs of the constituent entity of the Russian Federation (municipal programs) for the period of their validity, which goes beyond the period for which the law (decision) on the budget is adopted, indicators of the Budget Forecast (changes in the Budget Forecast) are applied, based on a conservative version of the forecast socio-economic development of the constituent entity of the Russian Federation (municipal formation) for a long-term period, and other indicators of the socio-economic development of the constituent entity of the Russian Federation (municipal formation).

10. The composition and content of the Budget Forecast (changes in the Budget Forecast) are developed in accordance with the Appendix to this Procedure.