Explanatory note to the budget execution report
for the 1st quarter of 2017.
The budget revenues of the Ladushkinsky urban district for the 1st quarter of 2017 amounted to 17851.59 thousand rubles, which is 21.38% of the planned figures (83477.35).
The total amount of budget expenditures amounted to 17265.91 thousand rubles or 19.90% of the planned figures (86764.05).
The result of budget execution is a surplus of 585.68 thousand rubles.
INCOME
The revenue part of the budget for the 1st quarter of 2017 was executed by 21.38%.
The total amount of budget revenues for the 1st quarter of 2017 amounted to 17851.59 thousand rubles.
Including:
Tax and non-tax revenues - 3489.66 thousand rubles -12.8% (27271.20)
Gratuitous receipts - 14821.91 thousand rubles - 26.18% (56616.14)
Return of balances of subsidies, subventions and other transfers… -459.98 (-459.98),
Other gratuitous receipts - 00.0 thousand rubles. (50.0)
1. Tax and non-tax revenues.
Tax and non-tax revenues of the local budget amounted to 3489.66 thousand rubles, while the plan was 27271.20. Execution is 12.80%.
Tax revenues: 3302.65 thousand rubles with the plan - 20075.20 thousand rubles.
Execution according to tax revenue amounted to 16.45%, including:
· Income tax individuals- 1085.83 thousand rubles - 16.53% (6570)
Excises on excisable goods - 371.13 thousand rubles - 18.24% (2034.20)
· Taxes on total income- 848.81 thousand rubles - 16.08% (5280)
tax levied in connection with application of the simplified tax system– 535.95 thousand rubles (19.14%)
UTII - 312.86 thousand rubles (13.60%)
Single s / hoz. tax - 0.00 thousand rubles (0.0%)
Tax levied in connection with the application of the patent system - 0.00 thousand rubles. (-)
Property taxes - 991.64 thousand rubles 16.06% (6176),
Tax on property of individuals - 20.80 thousand rubles, (10.40%).
Corporate property tax - 209.23 thousand rubles (26.15%).
Other purchases of goods, works and services to meet municipal needs - 1928.5
Social security and other payments to the population - 304.2 (payments to guardians, other payments)
Municipal debt servicing - 246.5
Execution of judicial acts -275.7
The budget surplus in terms of cash execution amounted to 585.68 thousand rubles. The amount of municipal debt as of April 01, 2017 (for budget loans) is 7970.685 thousand rubles. Attracted loans -0.0 Repaid for the 1st quarter of 2017:
budget credit - 667.2 thousand rubles.
According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter - Instruction No. 5n), an Explanatory Note (f. 0503160) is included in the budget reporting. The methodologists of the company "1C" tell about how to compose it.
Sheet1
| Name | OKUD code (No. for tables) | Columns to be consolidated |
|---|---|---|
| Table 1 | - | |
| table 2 | - | |
| Table 3 | - | |
| Table 4 | - | |
| Table 5 | - | |
| Table 6 | - | |
| Table 7 | - | |
| 0503161 | 1-2 | |
| 0503162 | 1-14 | |
| 0503163 | 1-6 | |
| 0503164 | 1-5 | |
| 0503165 | 1-2 | |
| 0503166 | 1-4 | |
| 0503167 | 1-4 | |
| 0503168 | 2-5 | |
| 0503169 | 1-2 | |
| 0503171 | 1-2 | |
| 0503172 | 1-2 | |
| 0503173 | 1-3 | |
| 0503176 | 2-5 | |
| 0503177 | 2-3 |
The main normative documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:
In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f. 0503160) is drawn up only upon delivery annual report. However, the body organizing the execution of the budget and the main manager budget funds(GRBS) can independently determine the number of annexes to the Explanatory Note from the composition of annual tables and forms of documents that should be submitted as part of quarterly reporting, as well as set the deadlines for their submission.
Budget institutions have already drawn up an explanatory note when compiling reports for 9 months of 2005, and some even when compiling a semi-annual report.
The explanatory note is an appendix to the financial statements, which should contain information on the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and previous periods, as well as the main indicators of the institution.
AT explanatory note in without fail it is necessary to reflect the facts of non-application and violation of the rules of budget accounting with appropriate justification, otherwise the non-application of the rules of budget accounting is considered as an evasion from their implementation and is recognized as a violation of the normative acts of the legislation of the Russian Federation.
With the introduction of the Instruction on the procedure for compiling and submitting budget reporting No. 5n, the form of the explanatory note has changed. If earlier it was drawn up in an arbitrary form, and there were instructions only about the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and filling rules.
The composition of the information that should be reflected in the Explanatory Note, and the order in which they are presented, are given in Section VII "The Procedure for Compiling Separate Sections of the Explanatory Note to Annual, Quarterly Budgetary Reporting" by Order of the Ministry of Finance of Russia No. 5n dated January 21, 2005 (subject to changes dated November 11, 2005 No. 137n).
The explanatory note, among other things, contains 7 tables and 14 applications (document forms):
Sheet1
| Name | OKUD code (No. for tables) | Columns to be consolidated |
|---|---|---|
| Information about the methods of valuation of assets and liabilities | Table 1 | - |
| Information about the main activities (functions) of the institution | table 2 | - |
| Information on measures to improve the efficiency of spending budget funds | Table 3 | - |
| Information about the reasons for underfunding (formation of unused balances) during the budget execution | Table 4 | - |
| Information about the results of activities internal control | Table 5 | - |
| Information about the inventory | Table 6 | - |
| Information about the results of control measures | Table 7 | - |
| Information on the number of subordinate institutions and the direction of their activities | 0503161 | 1-2 |
| Information about the results of activities | 0503162 | 1-14 |
| Information about changes in the budget schedule | 0503163 | 1-6 |
| Information about the cash execution of the budget | 0503164 | 1-5 |
| Performance Details budget spending | 0503165 | 1-2 |
| Information on the implementation of target programs | 0503166 | 1-4 |
| Information about targeted foreign loans | 0503167 | 1-4 |
| Information on the movement of non-financial assets | 0503168 | 2-5 |
| Information on receivables and payables | 0503169 | 1-2 |
| Information about financial investments institutions | 0503171 | 1-2 |
| Information about the state (municipal) debt | 0503172 | 1-2 |
| Information on changes in balance currency balances | 0503173 | 1-3 |
| Information about shortages and theft Money and material assets in budgetary institutions | 0503176 | 2-5 |
| Information about the use of information technology in activities budget institution | 0503177 | 2-3 |
In the forms of documents attached to the Explanatory Note, bold frames highlight the columns subject to automated processing of information in order to summarize the data. The table above indicates which columns should be consolidated when the main manager of budgetary funds draws up a consolidated Explanatory Note based on the data of their subordinate institutions.
On the one hand, the Explanatory Note explains the results of the operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.
All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out on the basis of synthetic and analytical registers budget accounting. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is required to reflect both the quantitative and qualitative indicators of the institution's activities (both planned and actual), and the main functions and tasks of the institution.
All indicators in the Explanatory Note should be reflected in thousands of rubles.
According to clarifications Federal Treasury, tables for which the institution does not have indicators to fill out, should be submitted only in paper form with dashes.
The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).
Consider filling out the annexes to the Explanatory Note.
According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports, Table No. 1 should describe the methods of budget accounting used to assess the assets and liabilities of a budgetary institution, as well as operations to change them during budget execution.
The table must provide information on all types of objects that were accounted for by the institution during the reporting period, as well as on the methods of their assessment and the points of reflection in accounting.
When filling out the table, one should be guided by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.
The table is informational and is not subject to consolidation (consolidation).
Table No. 1
Sheet1
| Name of the accounting object | Characteristics of the evaluation method | The moment of reflection of the operation in accounting |
|---|---|---|
| 1 | 2 | 3 |
| fixed assets | Acceptance for accounting - at the initial cost. The initial cost is the amount of the institution's actual investments in the acquisition, construction and manufacture of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), their current cost is recognized as the initial cost. market price on the date of acceptance for accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use. |
Date of signing of the acceptance certificate. |
| Date of the revaluation | ||
| Write-off - at residual value. Objects worth up to 1,000 rubles are written off at their original cost when put into operation. |
The date of signing the write-off act (statement of issuance of material assets for the needs of the institution). | |
| Free transfer is made at residual value | ||
| Intradepartmental transfer - at book value - initial (replacement) taking into account changes due to reconstruction, modernization, etc. | Date of signing the acceptance certificate | |
| Reflected in accounting in rubles (since 01/01/2006 in rubles and kopecks). | ||
| Intangible assets | Acceptance for accounting at historical cost. | Date of signing the acceptance certificate |
| Items previously subject to revaluation are accounted for at replacement cost. | Date of the revaluation | |
| Depreciation | Depreciation is not charged on fixed assets worth up to 1000 rubles inclusive. | |
| For fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value. | When the object is put into operation. | |
| For objects of fixed assets and intangible assets worth more than 10,000 rubles, depreciation is accrued starting from the 1st day of the month following the month of acceptance of the object for accounting, in a linear way, at the rates calculated based on the period beneficial use object. The useful life of fixed assets is determined when the items are accepted for accounting in accordance with the Classification of fixed assets included in cushioning groups(approved by Decree of the Government of the Russian Federation of 0101.2002 No. 1) in accordance with the maximum useful life |
Monthly, on the last day of the month in the amount of 1/12 of the annual amount | |
| inventories | Acceptance for accounting at actual cost | Date of admission to the institution (date primary document) |
| Write-off at the average actual cost (since 01/01/2006 at the actual cost of each unit or at the average actual cost) | Date of issue into service | |
| Finished products | Acceptance for accounting at actual cost | Invoice claim date |
| Write-off at actual cost | Date of issue to the customer | |
| Investments in non-financial assets | accrual method | Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a state suitable for use) |
| Cash on bank accounts | cash method | Based on an extract from a personal account generated by the treasury body (bank statement) |
| Cash | cash method | Date of issue of the incoming (expenditure) cash order |
| Money documents | cash method | Date of issue of the stock receipt (expenditure) cash order |
| Accounts receivable | accrual method | |
| Advances paid | cash method | On the basis of a payment order, an extract from a personal account generated by the treasury body (bank statement) |
| Accountable amounts | cash method | Date of incoming (outgoing) cash order, advance report |
| Accounts payable | accrual method | Moment of transfer of ownership (date of invoicing, invoice) |
| Settlements with the budget | cash method | Date of extract from the personal account, generated by the treasury body (bank statement) |
| Payments to the budget | accrual method | The moment of occurrence of the obligation in accordance with the tax legislation |
| Income | Cash method (used in 2005 for budget revenues) | Time of transfer of ownership |
| accrual method | ||
| Expenses | accrual method | Date of occurrence (date of the consolidated payroll statement, statement of accrued depreciation, received invoice for payment, and other documents) |
| Limits on budget commitments | cash method | Date of the expense schedule (expenditure notification) |
| Budget commitments | cash method | The moment the obligation arises (date of conclusion of the contract, invoicing, consolidated payroll, etc.) |
The table must list all the main functions and activities of a budgetary institution. Each area of activity of the institution must be given brief description and legal justification (link to regulatory documents).
These tables are not subject to compilation, the information presented in it is necessary for institutions - the main managers of budgetary funds to monitor the activities of their subordinate institutions - recipients of budget funds.
If a budget institution is an administrator of income, then this fact must be reflected in Table No. 2, if not, then when checking the statements, it becomes clear why expenses exceed income and the result of the institution's activities for the reporting period is negative.
Consider filling out the table using the example of a medical institution - a clinic.
Table number 2
Sheet1
| Function name | a brief description of | Legal justification for the emergence of a function |
|---|---|---|
| 1 | 2 | 3 |
| Rendering medical care population | First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, exercise therapy, dietology) Outpatient and polyclinic care, including in a day hospital and a hospital at home Works and services for the examination of temporary disability Works and services for the examination (control) of the quality of medical care Works and services in the examination of professional suitability Works and services for preliminary and periodic medical examinations Works and services in preventive medicine Works and services in the field of epidemiology |
charter, Health Law |
| Provision of paid medical services | Provision to the population of services additional to the guaranteed volume of free medical care in the form of preventive, medical-diagnostic, rehabilitation, prosthetic-orthopedic and denture care Expansion of the structure of services provided to the population Usage financial resources received for the provision of paid medical services to the population, for production and social development team, as well as the creation additional features to pay employees of the MUSIC. |
Regulation on the procedure for providing paid services population by municipal medical institutions, license |
| Ensuring economic activity | Providing employees of the institution with overalls, stationery and household goods | Charter |
The primary agency reporting to should be agreed on how much detail each line of business should be described.
The table should reflect information about the measures that have been taken in reporting period and led to budget savings or allowed them to be spent more efficiently.
Table 3
Sheet1
| Taken measures | Results of the measures taken |
|---|---|
| Introduction of penalties for late delivery advance reports accountable persons | Possibility to more effectively plan and implement expenses for relevant items economic classification expenses. |
| Introduction of standards for providing employees with stationery | Reduction of expenses under article 340 “Increase in the cost of inventories” |
| Conclusion of an annual contract for transport services (there is no own transport fleet). Previously, contracts were signed on a monthly basis. | Saving budgetary funds under article 222 "Transport services" due to a discount under an annual contract. |
| The introduction of norms for the number of damaged forms of strict reporting and penalties for damage to forms in excess of the norm | Saving budgetary funds by reducing costs |
| Increasing the share of procurement of medicines (food, etc.) on a competitive basis * | Reduction of budget expenditures |
Note:
* - the need to purchase goods, works (services) for state and municipal needs is enshrined in the provisions of the law. Specialists of the Ministry of Finance of the Russian Federation at the All-Russian Workshop "Formation of Budget Reporting", held in the Ministry of Finance of Russia on December 14-16, 2005, clarified that in Table No. 3 information on procurement on a competitive basis should not be reflected. Thus, the table should reflect only those activities that are undertaken within the institution, and not on the basis of regulatory legal acts.
Institutions - the main managers can distribute (reduce or increase) the limits of budgetary obligations for their subordinate institutions based on how efficiently they used budgetary funds in the previous period and how they performed their main functions. The GRBS may provide information on such activities in Table No. 3.
Table No. 4 is filled in by the main managers of budgetary funds, institutions organizing the execution of budgets, and bodies implementing cash service execution of budgets.
The table should reflect the results of the analysis on the implementation of the text articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused funding balances at the end of the reporting period.
In column 1, you must indicate the article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of ZATO or local budget), which spells out the functions and responsibilities of the institution. Thus, if there is no reference to an institution in the relevant legal documents, the table is not filled in. If the institution does not have information to fill out this table, then dashes must be put in columns 1-3.
Table No. 4 is informational, its data are not subject to compilation.
Table No. 4
Sheet1
The procedure for filling out table No. 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where, as an example, explanatory notes to the statements for 9 months of 2005 of the UFC in the Republic of Altai and the UFC in the Voronezh region are given.
Table No. 5 reflects information on the activities carried out by the main managers (managers) and budgetary institutions subordinate to them, the purpose of which is to control compliance with the requirements of budget legislation, the preparation of estimates of income and expenses, as well as the correctness of maintaining accounting and reporting.
It is advisable to single out measures of preliminary, current and subsequent internal financial control separately.
Internal control should be exercised at all stages of the budget process. The head of an institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.
The internal control of the recipient of budgetary funds is a set of procedures aimed at preventing errors and violations of authorization, tracking and verifying the implementation of operations with budgetary funds.
Internal controls should provide ongoing assessment financial activities institutions; verification of the results from the implementation of activities, whether they meet the tasks and plans that are provided for by the charter of a budgetary institution; informing the head of a budgetary institution about the results of the audit (assessment, investigation, study or audit).
Table 5
Sheet1
| Type of control measures (preliminary, current, subsequent) | Name of the event | Violations prevented in the reporting period | Violations of past years identified in reporting year |
|---|---|---|---|
| Preliminary | Checking the compilation of income and expenditure estimates for 2005 (compliance of the amounts of expenses with the established norms of budget legislation) | no violations found | no violations found |
| Current | Checking the compliance of the sums of concluded contracts with the level of prices in the region for goods, works and services. | no violations found | no violations found |
| Control over the non-exceedance of the amounts of concluded contracts with the balances of the limits of budget obligations for the relevant items of expenditure. | |||
| Subsequent | Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions. | no violations found | no violations found |
Table No. 6 should reflect information on all inventories conducted in the institution during the reporting period. Paragraph 109 of the Instruction on the Procedure for Compiling and Submitting Budget Reporting No. 5n (as amended by Order No. 137n dated November 11, 2005) states that inventory information is provided only at the end of the year. Nevertheless, at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, carried out on a mandatory basis in accordance with paragraph 2 of Article 12 federal law No. 129-FZ "On Accounting":
Table 6
Sheet1
| Date of inventory | Inventory object | Inventory result | Measures to eliminate identified discrepancies |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 01.12.2005 | fixed assets | A shortage of overalls (medical gowns) was detected | The shortfall amount was deducted from wages supply manager Ivanova I.M. |
| 01.12.2005 | Intangible assets | - | |
| 01.12.2005 | inventories | Food shortage detected | The detected amount of shortage is within the limits of natural attrition, therefore, by decision of the head, it was written off to the expenses of the institution. |
| 01.12.2005 | Cash | No discrepancies with accounting data were found | - |
| 01.12.2005 | Accounts payable | No discrepancies with accounting data were found | - |
| 01.12.2005 | Accounts receivable | No discrepancies with accounting data were found | - |
Table No. 7 should reflect information on external control activities that were carried out during the reporting period. These activities include checking Accounts Chamber, organs Federal Service financial and budgetary supervision, treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.
Table 7
Sheet1
| Check date | Name of the control body | Check subject | Test Results | Measures based on the results of the audit |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 01.06.2005 – 05.07.2005 | Control and Audit Department | 1. Targeted use of budgetary funds | At the expense of budgetary funds, a car damaged as a result of an accident due to the fault of the driver was repaired | An act of violations was drawn up. Head and Chief Accountant brought to administrative responsibility. |
| 2. The correctness of budget accounting (reflecting transactions, maintaining budget accounting registers) in accordance with the current regulatory legal acts | No violations found | |||
| 3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions. | No violations found |
The form is filled in by institutions - the main managers (managers) of budgetary funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they are financed.
This table belongs to the second category of tables and will require the participation of industry specialists, for example, specialists from the planning department, the department economic analysis and etc.
The table must reflect the quantitative and qualitative (statistical) indicators of the institution.
For example, for medical institutions such quantitative and qualitative indicators can be:
Form 0503162 indicators are subject to consolidation, therefore, the list of indicators must be determined by the main manager of budgetary funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document, which contains codes, names of indicators and units of their measurement, according to which a report should be drawn up by all subordinate institutions.
If the institution does not have instructions on how to fill out this form, then it should not be filled out, otherwise problems will arise on the reporting set.
Sheet1
| Name of indicator | Unit measurements | In fact, for the previous reporting period | During the reporting period | As planned for the upcoming reporting period | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 quarter | 2 quarter | 3 quarter | 4 quarter | total | |||||||||
| according to plan | actually | according to plan | actually | according to plan | actually | according to plan | actually | according to plan | actually | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
To be filled in by institutions - the main managers of budgetary funds. In the form, it is necessary to reflect, in the context of budget classification codes, information about changes in the budget list made in the reporting period, and also indicate the reasons for these changes.
According to the explanations of the specialists of the Federal Treasury, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, the data are reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a link to normative act, on the basis of which changes were made to the budget list.
Sheet1
| Code of the section, subsection according to the functional classification of expenses | Approved for a year by the law (decision) on the budget, rub. | Approved for the reporting period | The difference between the updated budget list and approved budget assignments, rub. | Reasons for deviations | |
|---|---|---|---|---|---|
| budget painting, rub. | updated budget list, rub. | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, information on the cash execution of the budget for the reporting period should be displayed in the form 0503164, while in column 1 "Budget reporting code classification"
Column 2 "Appointed in accordance with the updated budget list, rub." filled in on the basis of the relevant regulatory document (the law on the budget, the approved consolidated budget list). For expenses, these are annual assignments; for revenues and sources of financing the budget deficit, these are assignments approved by the updated consolidated budget schedule.
Column 3 is filled in on the basis of budget accounting data, and the data reflected in it must be the same as in the Report on budget execution (f.0503127).
In columns 4 and 5, you should indicate the amount and reasons for deviations in cash execution from the updated budget schedule. The reasons for deviations can be:
| Budget classification code | Appointed in accordance with the updated budget list, rub. | Fulfilled (cash execution of the budget), rub. | Deviation of cash execution from the revised budget schedule | |
|---|---|---|---|---|
| amount, rub. | reasons for deviations | |||
| 1 | 2 | 3 | 4 | 5 |
| 901 | 5 000 000 | 4 867 900 | 132 100 | 1. Failure to submit for accounting contracts for utility services 2. Changing the payment schedule |
According to the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, data on all columns, including column 5 "Reasons for deviations", are subject to consolidation in this form. We recommend that the GRBS compile a classifier of reasons for use by subordinate institutions, which will allow consolidating data on the reasons for deviations.
Under the treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget assignments. The excess of the latter over cash execution means that there are balances of budget funds unused before December 31, which, in accordance with the provisions of the Budget Code of the Russian Federation, are subject to return to the appropriate budget.
Form 0503165 should reflect the results of the analysis (if possible in a quantitative assessment) of the relationship between the volume (structure) of budget expenditures and the results obtained in the main areas of activity (main functions).
Columns 1 and 2 are filled in on the basis of budget accounting data and are subject to consolidation when the chief manager draws up a summary explanatory note.
In column 3, you need to indicate for what purposes the budget funds were spent for each section and the result.
Sheet1
To be completed by institutions that receive funds under targeted programs. In column 1, you should indicate the name of the program (subprogram) in which the institution participates, in column 3 - approved budget allocations within the framework of this program (subprogram), in column 4 - execution. Column 5 should describe what activities were planned for the reporting year within the framework of the target program, column 6 - what was actually achieved, column 7 - the reasons for the non-fulfillment of the planned activities.
When the chief manager draws up a summary Explanatory Note, the data of columns 1-4 are consolidated, the data of the remaining columns are used by the GRBS to monitor the implementation of targeted programs by institutions subordinate to it.
Sheet1
| Program, subroutine | Approved by revised budget list, rub. | Fulfilled | Events | Reasons for deviations | ||
|---|---|---|---|---|---|---|
| Name | the code | planned | implemented | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| - | - | - | - | - | - | - |
To be filled in if during the reporting period the institution was provided with target foreign loans. The form should reflect the types of targeted foreign loans used in accordance with the Program of State External Borrowings, the purposes of use and information on their achievement, disclosing the reasons for not achieving the set goal.
Sheet1
| Name of creditor | loan agreement | Amount of credit used, rub. | Purpose of using borrowed funds | The degree of achievement of the goal | |
|---|---|---|---|---|---|
| the date | room | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| - | - | - | - | - | - |
When compiling the Explanatory Note, it is necessary to provide information on the movement of non-financial assets of the institution for the reporting period. At the same time, information must be provided separately for all types of fixed assets, intangible assets, non-produced assets and inventories.
In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", information should be provided for each analytical account of accounting for non-financial assets separately.
cars and equipment
(name of non-financial asset)
Sheet1
| Name of indicator | Line code | Sum | ||
|---|---|---|---|---|
| Total | including | |||
| on budgetary funds | on extrabudgetary funds | |||
| 1 | 2 | 3 | 4 | 5 |
| Balance at the beginning of the year | 10 | 680 000 | 560 000 | 120 000 |
| Received, total | 20 | 150 000 | 100 000 | 50 000 |
| including purchased | 21 | 120 000 | 70 000 | 50 000 |
| received free of charge | 22 | 30 000 | 30 000 | - |
| surplus credited | 23 | - | - | - |
| as a result of revaluation | 24 | - | - | - |
| Retired, total | 30 | 55 300 | 37 000 | 18 300 |
| including implemented |
31 | 53 000 | 35 000 | 18 000 |
| donated | 32 | - | - | - |
| scrapped due to damage | 33 | 2 000 | 2 000 | - |
| written off due to emergencies |
34 | - | - | - |
| write-off shortfall | 35 | |||
| of them by the perpetrators |
36 | 300 | - | 300 |
| at the expense of the institution | 37 | - | - | - |
| spent on needs institutions |
38 | - | - | - |
| Retired as a result of revaluation | 39 | - | - | - |
| Balance at the end of the reporting period | 774 700 | 623 000 | 151 700 | |
When compiling the form for fixed assets, line 38 "spent for the needs of the institution" should reflect the data on write-offs of fixed assets worth up to 1000 rubles inclusive, written off at the time of putting into operation.
In addition, the Explanatory Note should provide information on the technical condition, efficiency of use and security of the institution and its structural divisions fixed assets (correspondence of the size, composition and technical level of funds to the real need for them). Also, it should be indicated what activities were carried out by the institution during the reporting period to improve the condition and safety of fixed assets, the characteristics of completeness and information on the timeliness of receipt of inventories.
The form as of January 1 of the year following the reporting one should reflect information on the status of settlements on receivables and payables with an explanation of the reasons for the formation of amounts of debt.
The forms are drawn up separately for budgetary and extrabudgetary activities, as well as for accounts payable and receivables, so in total 4 forms 0503169 must be drawn up.
Form 0503169 is filled out based on the data of the General Ledger of Accounts:
In column 1, you should indicate the 26-digit number of the budget accounting account, in column 2 - the amount of debt. These two columns are subject to a set.
Columns 3 - 5 contain information about organizations of creditors (debtors), documents - the grounds for the occurrence of debt and the reasons for the occurrence of debt and are needed by the main managers to control the settlements of subordinate institutions.
| Budget accounting account number | Amount, rub. | Name of the debtor (creditor) | Date, document number - grounds for the occurrence of debt | The reason for the formation of debt |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 05510037500000327130204730 | 6 000 | MUP "Customer Service" | Contract no. 14-89/14 dated 01/03/2005 | No limits on budgetary obligations under Article 223 |
| 05510037500000327130402730 | 4 580 | Sergeev Andrey Ivanovich | Payroll No. 12 of December 21, 2005 | Unpaid wages due to illness of an employee |
The table should provide information on financial investments made by a budgetary institution in the reporting year, as well as provide a legal justification for the presence of financial investments.
Sheet1
When compiling a summary Explanatory Note, the data of columns 1 and 2 are consolidated.
Information on the state (municipal) debt, if any, should be reflected in the context of debt obligations. Basically, it is filled in by the main managers of budgetary funds and bodies organizing the execution of budgets.
Sheet1
The form is filled out on the basis of the General Ledger data on accounts 030101000 "Settlements with creditors on domestic debt obligations" and 030102000 "Settlements with creditors on external debt obligations". Column 1 should reflect the 26-digit account number, column 2 - the amount of debt. The data in columns 1 and 2 are subject to consolidation when the chief manager draws up a consolidated Explanatory Note.
This table is filled in if there have been changes in the balance sheet currency as of January 1 of the reporting year and reporting date. Such a situation, for example, may arise due to errors in the transfer of balances during the transition to a new budget accounting instruction, if the institution's assets were revalued, or if accounting errors made in the previous reporting period were discovered and corrected, as well as in the event of a reorganization and transfer of the institution to another subordination.
When compiling a consolidated Explanatory Note, the main managers, instead of form 0503173, submit in electronic and paper form a Certificate of change in the balance of the balance sheet currency in the form presented in Appendix 3 to the letter of the Ministry of Finance of Russia dated 05.09.2005 No. 42-7.1-01 / 2.4-250 and Appendix 5 to the letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a / 2695.
Sheet1
| Budget accounting account number | Balance at the end of the previous financial year | Balance at the beginning of the reporting financial year | Reason for discrepancy |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| - | - | - | - |
Column 1 is called "Budget Accounting Account Number", and the data of the Balance of Budget Execution at the end are compared previous year and at the beginning of the current year. The balance, as you know, is formed according to the account code (9 characters), therefore, it would be more correct in this form to reflect not the account number (26 characters), but the budget accounting account code (9 characters).
To avoid problems with the organization that accepts budget reporting, you should agree on the rules for filling out form 0503173 with the main manager.
It is necessary to provide information on the shortages of financial and non-financial assets of the institution identified during the reporting period, recorded on account 0209000 "Calculations for shortages". This form is similar to the previously used form No. 15 (approved by order of the Ministry of Finance of the Russian Federation of June 15, 2000 No. 54n) and is filled out in a similar manner.
Also, after the tabular part, the text must indicate what measures were taken by the institution to identify and replenish the amounts of shortages.
| Name of indicator | Line code | Sum | ||
|---|---|---|---|---|
| Total | including | |||
| on budgetary funds | on extrabudgetary funds | |||
| 1 | 2 | 3 | 4 | 5 |
| Balance due at the beginning of the year | 010 | - | - | - |
| including awarded by the court |
011 | - | - | - |
| 012 | - | - | - | |
| Shortages and thefts of funds and material assets have been established since the beginning of the year, total | 020 | 1 400 | 1 400 | - |
| of which attributed to the perpetrators by a court decision | 030 | - | - | - |
| Collected from the perpetrators | 040 | 1 400 | 1 400 | - |
| Written off by the institution | 050 | - | - | - |
| Balance of debt at the end of the year (lines 010 + 020 - 040 - 050) | 060 | - | - | - |
| awarded by the court | 061 | - | - | - |
| is under investigation | 062 | - | - | - |
During the inventory conducted on December 1, 2005, a shortage of property was revealed - medical gowns in the amount of 10 pieces total cost 1200 rubles. The supply manager Ivanova I.M. was recognized as the guilty person. By the decision of the head, from the salary of Ivanova I.M. the market value of the missing property was retained - 1400 rubles.
The table reflects the costs of purchasing and upgrading computer equipment, the costs of acquiring non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.). etc.), expenses for the creation of software and databases (including payment for government contract for the execution of works on the creation of computer programs or databases), as well as for the acquisition of exclusive rights to them from right holders, as well as expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local area network, current repairs, maintenance, technical support and administration of computer equipment, systems for transmitting, displaying and protecting information, etc.).
In addition, it is necessary to provide a justification for the expediency of the expenses incurred (support for current activities, technical re-equipment, other purposes).
| Name of indicator | Line code | Amount, rub. | The main purposes of the expenses incurred |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| Acquisition costs: computer science |
10 | 150 000 | Ensuring current activities (equipment of accounting and information department) |
| non-exclusive (licensed) rights to software and databases | 20 | 45 000 | Acquisition of software to automate budget accounting and reporting |
| Expenses for the creation of software and databases, as well as the acquisition of exclusive rights to them | 30 | - | - |
| Expenses for other activities in the field of information technology | 40 | 15 000 | Signed a contract for maintenance during the year of the software |
| Total | 50 | 210 000 |
In order to fill this form, it is necessary to keep analytical records for each acquired object in the context of the types of costs specified in the form 0503177.
Submission of the annual report on the execution of the budget of the appropriate level by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of budgets must be accompanied by the submission of an Explanatory Note, which should contain the results of the analysis of the execution of the relevant budget.
If the data of the tables that are filled in by all budget recipients are needed by higher organizations for control and effective operational management, then this data is not needed when drawing up the Explanatory Note to the consolidated Report on budget execution. The Explanatory Note reflects only those data that characterize the execution of the budget in terms of revenues, expenditures and sources of financing the budget deficit.
After compiling a report on budget execution, it is necessary to analyze the reporting indicators, and the Explanatory Note should:
When analyzing reporting indicators, one should use the methods of structural, dynamic and factor analysis.
When comparing the structure of revenues, expenditures and sources of financing budget deficits in 2005 with similar indicators in 2004, problems may arise, since from January 1, 2005, by order of the Ministry of Finance of Russia dated December 10, 2004 No. 114n, a new budget classification. Therefore, before comparing the indicators of these two reporting periods, they should be brought to a form convenient for comparison.
The Explanatory Note also states:
The quality of the submitted budget reporting is not least judged by the explanatory note. According to Art. 264.1 of the Budget Code of the Russian Federation, it is independent reporting form. The explanatory note should contain an analysis of both budget execution and direct budget reporting. In particular, performance indicators for spending subsidies allocated to financial support state assignments, and the quality of services rendered (work performed). The note includes many applications, the filling of which raises many questions among accountants, especially in the text part. In most cases, this is due to insufficient study of regulatory documentation, including Instructions No. 33n.
All the latest innovations made to the Budget Code of the Russian Federation are, in fact, aimed at one thing - to increase the transparency and efficiency of spending budget funds, and the responsibility for this of their recipients. Hence - the strengthening of state financial control, including in terms of reporting on the fact of the use of funds. Moreover, this reporting is no longer just called accounting, but financial (Article 1 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).
And institutions of the public sector should be responsible not only for the cash execution of the FCD plan, but for the results achieved. To this end financial statements should be placed in the public domain, and its indicators are understandable to any user.
In order to explain to the general public (and, of course, regulatory authorities) the indicators of reporting forms, as well as to prove the targeted nature and efficiency of the costs and activities of the institution as a whole, an explanatory note has been created.
Remember
If necessary, the founder may request to provide other information not established by the instruction as part of the explanatory note (clause 57 of Instruction No. 33n).
The frequency of providing an explanatory note is established by clauses 57, 58 of Instruction No. 33n. It is formed within the quarterly and annual reporting. At the same time, depending on the deadline for submission, the composition of the note is established according to forms and applications. In quarterly reporting, it contains only Information on the balance of funds of the institution (f. 0503779) and the text part, in annual reporting it is formed in full (taking into account the applications provided for in clause 56 of Instruction No. 33n).
The composition of the explanatory note of budgetary (autonomous) institutions is determined by clause 56 of Instruction No. 33n.
In general, it is a collection of tables and applications, combined according to the relevant criteria into information blocks:
The procedure for reflecting information in all forms of information constituting an explanatory note is defined in paragraphs. 60-74 Instructions No. 33n.
In addition, the explanatory note contains a text part. Instruction No. 33n establishes what kind of information should be recorded here. This is information that was not reflected in the annexes to the explanatory note and had a significant impact on the performance of the institution. However, filling out this part of the explanatory note causes difficulties for many accountants, since in connection with the reform of the budget process, the requirements for the quality of information and the degree to which it reflects the actual results of the institution's activities have increased. Consider what data should be disclosed in the explanatory note.
Remember
Some of the tables and applications of the explanatory note are filled out only on the basis of analytical and synthetic accounting data. Other forms should reflect, among other things, qualitative and quantitative indicators (planned, actual) of the results of the institution's activities, which are based not only on budget accounting data, but also on the effectiveness of its main functions and tasks.
Before proceeding with the disclosure of data on the results of financial and economic activities, the explanatory note should reflect general information about the institution, functions and tasks. To do this, in the section "Organizational structure of the institution" the following information is disclosed:
Section 2 “Institutional Performance Results” should reflect information on the institution's resources used to achieve performance indicators, including:
1 number of employees and information on measures to improve their qualifications;
2 provision with fixed assets (including acquisition, write-off, receipt and transfer to other institutions, degree of depreciation and need). Here you can also reflect information on the results of the annual inventory, during which fixed assets were identified:
3 the volume of energy resources consumption (quantitative, cost indicators).
Remember
In the event of a change in the type of institution, section 1 "Organizational structure of the institution" of the explanatory note should indicate the document - the basis and date for making an entry in the Unified State Register of Legal Entities about state registration such changes.
As of December 31, 2013, the average number of employees of the municipal budgetary institution "Sports School" is 64 people, of which:
During 2013, on the basis of the Institute for Advanced Studies and Professional Retraining of Personnel, 17 employees completed advanced training courses under the following programs:
Labor costs in the reporting period amounted to 1,141,056.00 rubles. In connection with the increase in those wishing to go in for sports, additional groups were formed to teach children in the direction of "Sport swimming", young men in the direction of "Weightlifting". The average salary of coaches in these sports was 17,000 rubles in 2013, which is 15% more than in 2012.
In general, the average salary for the institution amounted to 17,829 rubles, which is 7% more than in 2012.
Provided to the operational management of the institution for unlimited (permanent) use land plot (cadastral number 31:15:0111107:3; Certificate of entering the number in state cadastre real estate dated November 20, 2007 No. 1325), located at the address of its location. The plot area is 46,127 m2, cadastral value RUB 83,131,177
By the decision of the head of the administration of the city of Belgorod dated January 15, 2007 No. 521, the institution was transferred to the management of the building on the basis of which it currently operates (Certificate of state registration of rights dated March 30, 2007 series 38-AA No. 559922).
The institution is provided with fixed assets based on real needs, including:
1) machinery and equipment:
2) vehicles: passenger car in the amount of 2 pcs.; technical condition is good, depreciation is 60%. There is an additional need for a bus for the implementation of field events for competitions in the amount of 1 unit;
3) production and household inventory:
Energy consumption expenses in 2013 amounted to:
In 2013, according to the contract No. 13-GK dated July 29, 2013, concluded with Archimedes LLC, sports equipment for swimming (earplugs, nose clips, antifogs, boards, calabashkas, paddles, fins, etc.) was supplied. Delivery was made on time material values credited in full.
Section 3 "Analysis of the report on the implementation of the institution's plan of its activity" reflects information on the obligations (monetary obligations) accepted and fulfilled by the institution in the reporting year and the balances on personal accounts.
The institution carries out separate accounting of expenses by type of activity, depending on the sources of income. In accordance with the state order for the provision public services the volume of planned appointments for 2013 is 18,942,000 rubles, of which targeted subsidies for the acquisition of fixed assets in the amount of 182,000 rubles.
To achieve the performance indicators of the MBU "Sports School" 18,620,000 rubles were disbursed, which is 99.25% of the amount of the subsidy received for the implementation of the state task. Target subsidies have been used in full - 100%. In addition, extra-budgetary funds were attracted in the total amount of 693,000 rubles. The deviation of actual results by 0.75% occurred due to the payment of benefits to employees at the expense of the FSS of the Russian Federation. The balance of funds on the personal account of the institution amounted to 140,000 rubles. (see Information (f. 0503779)).
With such indicators of the development of subsidies, the result of the implementation of the state task in kind is 97%, i.e., in fact, services were provided to 631 people. (according to the plan 650 people). At the end of the first semester of the educational process (December 31, 2013), the contingent of students remained in the amount of 86% of the original grouping.
In 2013, the following indicators were achieved that determine the quality of educational programs being implemented:
During the year, the institution provided paid Additional services in the areas of "Mother and child", "Water aerobics", the amount of accrued income for which amounted to 664,000 rubles, which is 4,000 rubles. more than planned income for 2013 and more than 2 times compared to 2012.
What to consider when reviewing a plan
Section 3 "Analysis of the report on the implementation of the institution's plan of its activities" can reflect information on public (municipal) purchases made, including in the context of methods for determining suppliers (contractors, performers). If there are receivables and (or) (accounts payable) for any of the counterparties, it is necessary to disclose information about the reasons for its formation, determine the repayment periods (indicate the details of the agreement (contract) and its validity period). It is necessary to make a reference to the reporting forms where these data are traced (Balance sheet (f. 0503730), Report on the implementation by the institution of its financial and economic activity plan (f. 0503737), Information on receivables and payables (f. 0503769)).
Section 4 "Analysis of the institution's reporting indicators" is information:
To reflect information about the measures taken in relation to debtors, you can use the outgoing documentation that was sent to them, as well as to judicial, tax authorities, bailiff service:
For identified shortages and theft, information on the results of recovery from the perpetrators should be reflected, indicating the details of the relevant orders of the institution, receipt order or receipts (in case of depositing funds to the personal account of the institution):
By order of the Department of Physical Culture, Sports and Tourism of the Belgorod Region No. 129 dated December 28, 2011, a list of immovable and especially valuable movable property assigned to the institution on the right of operational management for total amount RUB 16,632,860, of which:
As of 01/01/2013, the institution's balance sheet includes fixed assets totaling 33,704,423.66 rubles. (see Balance sheet (f. 0503130)), including:
Their depreciation on the specified date is:
During the year, the institution acquired fixed assets for a total of 182,000 rubles. Under the donation agreement No. 1 dated March 11, 2013, Olympia LLC transferred material assets worth 144,000 rubles. (gymnastic bars in the amount of 2 pcs. with a total value of 96,000 rubles; a gymnastic horse (including fly horse) - 3 pcs. with a total cost of 48,000 rubles).
During 2013 fixed assets (other movable property) were written off for the total amount of RUB 280,000. As a result, as of December 31, 2013 book value fixed assets is 33,750,423.66 rubles. (14,913,060.00 rubles - real estate and 2,355,600 rubles - especially valuable movable property, 16,481,763.66 - other movable property), which is 46,000 rubles. more than in 2012
By order of the Department of Physical Culture, Sports and Tourism of the Belgorod Region No. 429 dated December 30, 2013, changes were made to the list of immovable and especially valuable movable property, enshrined in the right of operational management. As of 01/01/2014, its cost is 2,355,600 rubles.
Section 5 "Other Issues of the Institution's Activities" may contain more detailed analytical information about the features of maintaining and organizing budget accounting, about other income received during the year (for example, as a result of offsetting penalties for late delivery of goods). Instruction No. 33n provides for the right of an institution not to submit reporting forms that do not contain numerical indicators, and therefore a list of such forms must be reflected in this section.
Execution of expenses for 2012 is expected in the amount of 89% of the revised plan or in the amount of 1,496,395.1 thousand rubles.
The following expenses will not be paid in full:
Compilation (change and addition) of lists of candidates for jurors of federal courts of general jurisdiction in the amount of 8.4 thousand rubles, due to their lack of demand;
Ensuring compulsory state life insurance of citizens involved in ensuring public order in the amount of 4.8 thousand rubles, due to their lack of demand;
Implementation of the KTsP "Prevention of the harmful effects of water and ensuring the safety of hydraulic structures in the territory of the Perm Territory for 2008-2012" in the amount of 2704.1 thousand rubles, due to cost savings;
Overhaul and repair of yard areas of apartment buildings in the amount of 6221.7 thousand rubles, due to cost savings;
Long-term target program "Improvement and development of the network of roads in the Perm Territory for 2009-2013" in the amount of 165,265 thousand rubles, due to the non-completion of work this year;
Construction of external gas supply networks in the amount of 1100 thousand rubles, due to the non-completion of work this year:
Construction of water supply networks and sewerage networks in the amount of 1322.4 thousand rubles, due to their lack of demand.
The draft budget of the city of Kungur for 2013–2015 has been formed in accordance with federal and regional tax and budget legislation.
Budget planning in Kungur was carried out on the basis of the basic version of the forecast of social economic development Kungura.
The budget of the city of Kungur for 2013-2015 was formed within the framework of the full three-year budget of the city of Kungur.
The main characteristics of the draft budget of the city of Kungur for 2013-2015 are as follows:
Table 1
Income
The revenue part of the budget of the city of Kungur for 2013 and for the planned period of 2014-2015 is formed on the basis of the forecast of the socio-economic development of the city of Kungur for 2013-2015, taking into account the preliminary results of the socio-economic development of the city of Kungur for 2012, the main directions of the tax and budget policy of the city of Kungur for 2013-2015, proposals of administrators of revenues and estimates of revenues in the budget of the city of Kungur in 2012.
The indicators of the basic variant of the scenario conditions for the socio-economic development of the city of Kungur for the period up to 2015 were taken as the basis for the formation of the budget of the city of Kungur.
The formation of the draft budget of the city of Kungur was based on the current tax and budget legislation, taking into account changes in budget legislation that come into force on January 1, 2013 in terms of the standards for transferring taxes to the budget of the city of Kungur.
When calculating the volume of revenues of the budget of the city of Kungur, an increase from January 1, 2013 in the standard for transferring personal income tax to the budget of the city of Kungur from 40 to 45% was taken into account; change in the standard for crediting personal income tax paid by foreign citizens in the form of a fixed advance payment from 10% to 20%; crediting the tax levied in connection with the application of the patent system of taxation, according to the standard of 100%; the change in the cadastral value is also taken into account land plots(Resolution of the Government of the Perm Territory dated October 3, 2011 No. 727-P) and changes in land tax rates from January 1, 2013.
The total amount of budget revenues of the city of Kungur is projected in 2013 in the amount of 1268877.3 thousand rubles, in 2014 - 1216283.4 thousand rubles. and in 2015 - 1277199.3 thousand rubles.
Budget revenues of the city of Kungur in 2013 will increase by 25.4% compared to the originally approved budget of 2012, in 2014 the decrease in revenues by 2013 will be 4.1% due to a decrease in income from the sale of property, and revenues in 2015 relative to 2014 will grow by 5%, including tax and non-tax revenues will increase by 19% in 2013, in 2014 will decrease by 13.8% and in 2015 will increase by 5.9%.
The main parameters of the budget of the city of Kungur for 2013-2015 are shown in Table 2:
table 2
thousand rubles
|
Name of income |
First. budget for 2012 |
year 2013 |
year 2014 (project) |
2015 (project) |
||
|
project |
% to original budget for 2012 |
% in total medi- cal income |
||||
|
Tax and non-tax revenues |
473995,9 |
563850,4 |
486314,1 |
515087,6 |
||
|
including: | ||||||
|
- personal income tax | ||||||
|
A single tax on imputed income | ||||||
|
Tax levied on the value of a patent | ||||||
|
Personal property tax | ||||||
|
Land tax | ||||||
|
Government duty | ||||||
|
Income from the use of property | ||||||
|
Payments for the use of natural resources | ||||||
|
Income from the sale of tangible and intangible assets | ||||||
|
Donations |
705026,9 |
729969,3 |
762111,7 |
|||
|
Total income |
1011732,9 |
1268877,3 |
1216283,4 |
1277199,3 |
||
Tax and non-tax revenues of the budget of the city of Kungur for 2013 are projected at 563,850.4 thousand rubles, which is 19% higher than the originally approved budget of 2012. Income growth was affected by an increase in the rate of transfer of personal income tax to the budget of the city of Kungur, the transfer of tax levied in connection with the application of the patent system of taxation, according to the standard of 100%; growth in income from the sale of property owned by the municipality; the change in the cadastral value of land plots and the change in land tax rates from January 1, 2013 are also taken into account.
In the structure of budget revenues of the city of Kungur, the largest specific gravity 48.1% is occupied by personal income tax receipts. In connection with the increase in the standard for crediting personal income tax, the growth in revenues from this tax to the budget of the city of Kungur will be 6.5% in 2013 compared to the level of 2012.
Tax and non-tax revenues of the budget of the city of Kungur for 2014 are planned in the amount of 486314.1 thousand rubles. rub. and for 2015 - 515087.6 thousand rubles.
Forecasting the income of the city of Kungur for 2013 and for the planning period of 2014 and 2015 was carried out in accordance with the Methodological recommendations for forecasting budget revenues and individual sources of financing the budget deficit of the city of Kungur, approved by order of the Finance Department of the administration of the city of Kungur of the Perm Territory dated July 30, 2012 No. 85 .
The calculation of the personal income tax forecast was made based on the expected estimate of the personal income tax receipts in the budget of the city of Kungur in 2012. The calculation was made for each type of personal income tax separately, taking into account the projected growth of the wage fund in the city of Kungur for 2013-2015. When forecasting personal income tax, an increase in the standard for transferring personal income tax to the budget of the city of Kungur from 40% in 2012 to 45% in 2013 and subsequent years was taken into account. The tax forecast in 2013 amounted to 270,985 thousand rubles, in 2014. - 284805 thousand rubles, in 2015 - 297336 thousand rubles.
The unified tax on imputed income for certain types of activities is calculated based on the expected estimate of tax receipts in 2012 using the index consumer prices for 2013-2015 and a coefficient that takes into account the transition of payers to the patent taxation system. The volume of tax receipts is projected in 2013 in the amount of 42629 thousand rubles, in 2014 - 45698 thousand rubles. and in 2015 - 48486 thousand rubles.
The tax levied in connection with the application of the patent system of taxation is calculated according to the data tax reporting for 2011 and the 1st half of 2012, taking into account the consumer price index for 2013-2015, and the transfer of tax to the budget of the city of Kungur at the rate of 100%. The tax forecast in 2013 was 519 thousand rubles, in 2014 - 556 thousand rubles. and in 2015 - 590 thousand rubles.
Personal property tax is calculated on the basis of tax accrual in 2011 according to tax reporting data using the consumer price index for 2013-2015 and the collection rate. The volume of income tax on property of individuals in 2013 is projected in the amount of 8447 thousand rubles, in 2014 - 9055 thousand rubles. and in 2015 - 9607 thousand rubles.
The transport tax is calculated based on the expected estimate of tax receipts for 2012, taking into account the growth (decrease) in the number of Vehicle and collection rate. The tax forecast in 2013 amounted to 38319 thousand rubles, in 2014. - 40488 thousand rubles, in 2015 - 42989 thousand rubles.
The land tax is calculated based on the expected estimate of tax receipts for 2012, taking into account the growth rate of land tax due to the increase in the cadastral value of land plots in 2013 and the collection rate, as well as taking into account the timing of payment of land tax. The volume of land tax revenues in 2013 is projected in the amount of 38139 thousand rubles, in 2014 - 47664 thousand rubles. and in 2015 - 57527 thousand rubles.
The planning of the state duty was made on the basis of the expected estimate of the receipt of the state duty in 2012, taking into account the consumer price index. The total amount of the state duty for 2013 is 3978 thousand rubles, for 2014 - 4264 thousand rubles. and for 2015 - 4524 thousand rubles.
Income from the use of property located in the municipal
property, are projected for 2013 in the amount of 47377.9 thousand rubles, for 2014 - 46377.6 thousand rubles. and for 2015 - 46377.6 thousand rubles.
The main receipts of these incomes are formed at the expense of:
income received in the form rent for land plots, state ownership of which is not delimited and which are located within the boundaries of urban districts, as well as funds from the sale of the right to conclude lease agreements for these land plots according to the rate of transfer to the budget of the city of Kungur in the amount of 80%;
100% income from rent for land owned by the municipality (with the exception of land plots of municipal budgetary and autonomous institutions);
income from the lease of municipal property (with the exception of property of municipal budgetary and autonomous institutions);
20% of the profits of municipal unitary enterprises;
other receipts from the use of property owned by the municipality.
Calculations of income from the use of municipal property and income from the sale of tangible and intangible assets are made by the main administrators of these incomes.
The payment for negative environmental impact was calculated based on the expected receipt of this type of payment in 2012, taking into account the consumer price deflator index for 2013-2015. The volume of payments for negative environmental impact in 2013 is projected in the amount of 558 thousand rubles, in 2014 - in the amount of 598 thousand rubles. and in 2015 - 634 thousand rubles.
Revenues from paid services and reimbursement of state expenses are calculated based on the expected estimate of the receipt of these revenues in 2012, taking into account the consumer price index. The volume of income from paid services and reimbursement of state expenses for 2013 is 425 thousand rubles, for 2014 - 456 thousand rubles. and for 2015 - 484 thousand rubles.
Incomes from the sale of tangible and intangible assets are calculated by the chief administrator, taking into account the transfer to the budget of the city of Kungur of 80% of the income from the sale of land plots, state ownership of which is not delimited. In 2013, income from the sale of tangible and intangible assets is planned in the amount of 108,488.5 thousand rubles, including income from the sale of municipal property - 106,963 thousand rubles, income from the sale of land plots, state ownership of which is not delimited - 1500 thousand rubles, and income from the sale of land plots owned by urban districts - 23.5 thousand rubles. In 2014, income from the sale of tangible and intangible assets is planned in the amount of 2,079.5 thousand rubles, including income from the sale of property - 579.5 thousand rubles. and income from the sale of land -1500 thousand rubles. In 2015, income from the sale of property is not planned and the forecast income from the sale of land plots is 2,000 thousand rubles.
In the budget revenues of the city of Kungur, gratuitous receipts from other budgets of the budget system for 2013 in the amount of 705,026.9 thousand rubles are provided, for 2014 - 729,969.3 thousand rubles. and for 2015 - 762111.7 thousand rubles. As part of gratuitous receipts, subsidies for equalizing budgetary security, subsidies, subventions and other interbudgetary transfers are provided.
