Drawing up a budget for a public institution. The concept of the budget estimate of a public institution. Placement of the BS in the "Electronic budget"

04.03.2020

The budget estimate is called a planning document that determines the limits of the obligations of a state institution in accordance with the approved expense classifiers (Article 6 of the RF BC). Such a document has a unified form OKUD 0501012, it was approved by order of the Ministry of Finance No. 112n dated 11/20/2007.

It is important not to confuse the two concepts. estimate budget institution is not a unified form of OKUD 0501012. This is often called another document, which is a sample estimate of income and expenses of a budgetary institution for fiscal year and planning period. To date, the document that indicates the values of income and expenses in organizations of a non-state type is the plan for the financial and economic activities of a state (municipal) institution (hereinafter - PFCD). PFCD does not have a unified form according to OKUD, but the requirements for PFCD are fixed by order of the Ministry of Finance of July 28, 2010. No. 81n.

General requirements for maintenance are determined by Order No. 112n. The procedure for compiling, approving and maintaining budget estimates is established by the chief manager (hereinafter referred to as the GRBS), in charge of which the organization is. This condition is valid only until the end of 2018 and only for the regional and municipal levels.

The document is drawn up for one financial year and planning period on the basis of the calculated indicators approved by the GRBS that characterize the activities of the organization and the adjusted limits of budget obligations (hereinafter referred to as BBO).

Form OKUD 0501012 is drawn up, taking into account the amount of funding for the procurement of goods, works or services.

Form 0501012 is submitted for approval with justification calculations for the planned estimates that were used in the preparation. These justification calculations are an integral part of the document. For violation by a state organization of the procedure for compiling and terms of approval, fines from 10,000 to 30,000 rubles are provided for officials(Article 15.15.7 of the Code of Administrative Offenses of the Russian Federation).

Sample budget estimate for 2018

A completed sample - form 0501012, budget estimate for 2018 - is available for download below.

pay attention to important point. In 2017, the GRBS was deprived of the right to independently establish for federal state organizations and bodies:

rules for filling out forms 0501012 and 0501013;
terms of submission (approval);
the possibility of supplementing, clarifying, detailing.

For state-owned institutions and non-federal bodies, the changes came into force in 2018.

Form 0501012 consists of 4 sections:

Expenses that ensure the activities of the institution: wages (including benefits), deductions, tax liabilities, travel expenses, supply of goods (works, services) for state needs, compensation for harm.
Expenses for the provision of state investments, transfers, subsidies and subventions. The section is filled in by state (municipal) bodies and management bodies of extra-budgetary state funds.
Other expenses not included in the first two sections. These are expenses that are not related to either core activities or subsidies and investments.
Final indicators. The final section summarizes the data for the three sections.

How to make changes

Sometimes there is a need to change the LBO, and therefore the estimated values. In this case, the organization sends a proposal to the manager of state budget funds (RBS) to redistribute the adjusted limits according to budget classification codes (BCC). Changes are drawn up in a unified form (form OKUD 0501013), but also justification, taking into account calculations. Without supporting justifications, the GRBS (RBS) will not approve the changes.

Let's look at an example of changes.

In the state children's and youth sports school the sewerage system in the pool building is faulty. It is necessary to carry out repairs in the amount of 100,000 rubles. For the period of downtime of the pool, savings in utility bills(water supply and sanitation) in the amount of 100,000 rubles.

A decrease in the amount of estimated data is reflected with a "-" sign, an increase with a "+" sign. We reflect the redistribution of spending limits as follows.

An adjustment should be made within 10 working days, unless another deadline for the GRBS (RBS) is established. The indicators are specified within the adjusted volume limits.

If the adjustment of the estimated indicators requires changes in the budget schedule of the GRBS and the volume of LBO, then the documents are first clarified, and only then the changes are approved.

They report on the execution of estimates on a quarterly basis in the form OKUD 0503137 “Report on the execution of estimates of income and expenses”.

Budget estimate in the electronic budget

With the entry into force of the order of the Ministry of Finance dated September 30, 2016 No. 168n, which amended Order No. 112n, the document is reflected in the Electronic Budget system. The Internet system is designed to achieve transparency, openness and accountability in the activities of institutions, as well as to improve the quality of financial management. In 2018, estimates in the system are filled in without fail by all organizations.

It is also necessary to apply economic justification calculations. We make adjustments to the indicators in the same way no later than 10 working days from the date of bringing the LBO to the recipient. Only the GRBS, and not a higher manager, now have the right to approve the clarifications made.

With a good host, any expenses are always preceded by careful planning. Determining the approximate amounts that will need to be directed to certain expenditure items - this is the cost estimate. This approach applies to both production activities, so to Everyday life, cost planning is carried out at all levels of human activity.

Definition of cost calculation and its application

Let's take a closer look at what a cost estimate is. In a general sense, the cost estimate is all the upcoming expenses within the framework of one project that are necessary to achieve the set goals. This document can be drawn up voluntarily or as part of the requirements of current legislation. As an example, we can cite non-profit organizations that are required to balance income and expenses. This applies to all organizations, from kindergartens and schools to various associations.

An example of making an estimate of income and expenses of a non-profit organization:

If you look from the point of view of the enterprise, then the cost estimate is a complete list of the company's expenses for the production and sale of its products for a specific calendar period (quarter, year), which is compiled according to economic types costs. In the case when the estimate is formed for services or work that the company plans to carry out in relation to the consumer of its products, then this document officially confirms:

types and volumes of work to be implemented under the agreement;
cost price end result(finished product);
time required to achieve the desired result.

Often, in addition to the amounts intended for payment, the estimates also indicate the sources of financing. This is possible in the following cases:

the organizers of the event are several companies, each of which pays a certain amount of expenses;
the event is organized by the city council, and the sponsors - legal entities and individuals pay the bills;
the event is organized by a private company, with budgets being the source of funding different levels(local, municipal or state).

The preparation of financial documents is carried out by the persons responsible for the organization of a particular event, and in large companies or at the enterprises specially trained people - estimators.

What does the production cost estimate include?

The production cost estimate characterizes the entire volume of the company's expenses, arranged according to economically homogeneous elements. Traditionally, this grouping of project costs looks like this:

Material. Includes funds spent on materials, raw materials, semi-finished products, purchased components, various auxiliary materials. This also includes the energy carriers and fuel necessary for economic needs, as well as the production services of other companies.
Remuneration of staff. It takes into account all payments to employees of the organization, including compensation and incentive payments, as well as bonuses.
Contributions to obligatory funds. This is the transfer of money for their employees to off-budget funds (social and medical insurance, pension) in accordance with established standards, depending on the size of the wage fund.
Depreciation. Costs equal to the amount of depreciation allowances sufficient to restore fixed assets of production.
Other expenses.
This includes various fees and taxes, deductions to special funds, property insurance, payment for business trips and product certification, rent, etc.

This is a rather complex and detailed cost estimate, we can see a sample of it below:

Let's take a simpler, non-production example: organizing a book fair. In this option, all costs in the preparation of estimates can be divided into 2 main categories:

1. Basic. This includes all payments related to the event, without which the exhibition will not take place. It:

rent of a hall for holding an exhibition and a banquet hall for guests, their appropriate design;
payment for communications, electricity, Internet;
banquet service (breakfasts, lunches, coffee breaks);
transportation (delivery to the destination and back of equipment, exhibition items, important guests);
loading and unloading works;
salary of full-time employees and specialists invited specifically for this event;
printing products (booklets, flyers, programs, invitations);
consumables (paper, ballpoint pens, notebooks, etc.).

2. Overhead. It takes into account the costs associated with the event, but not mandatory, for example, souvenir products, flowers, cultural service for high-ranking guests.

An example of a cost estimate for organizing and holding a mass event:

The larger the project, the more expenses the organizers have to take into account. In order to avoid unpleasant moments associated with a lack of resources, a certain amount or percentage of unforeseen costs is always included in the estimate, its size is determined individually, taking into account possible risks.

Ways to draw up a financial document

Cost estimates for non-production activities can be compiled in three main ways:

The index method involves the use normative indicators, which can be adjusted for the current price index. The method is applicable subject to the presence of normative exact values of costs.
The analog method relies on the estimated prices used in similar activities. However, rapidly changing economic factors (inflation, rising prices for services and goods) make it not accurate enough, so it is better to use it for reference purposes, making calculations in other, more accurate ways.
The resource method is based on cost planning, based on the cost of each type of cost separately and their subsequent summation. This method makes it possible to obtain the most up-to-date and exact information, so it is the most common.
When developing a cost estimate for the production of a particular type of product, in practice they use three main methods: estimated, consolidated and costing.

Estimated method. Costs are calculated on the scale of the enterprise as a whole, based on these sections of its production plan. This technique is used in Russia most often, since it makes it possible to create single system planned calculations.

An example of which types of costs are taken into account in this calculation method:

Summary method. With it, each workshop calculates its costs, which are then brought together, while internal turnover between workshops is not taken into account. Shop floor estimates include:

direct costs of a particular workshop for wages and accruals on it, components and material resources, depreciation;
complex costs for services rendered by other shops, as well as shop costs.

The development of estimates for the shops is carried out sequentially: first, the procurement and auxiliary departments, then the machining and assembly shops. Consolidated document is the sum of shop estimates minus internal turnover and inventory adjustments.

Calculation method. It is based on planned calculations, based on the entire range of services, works and products. At the same time, complex items are subdivided into simple cost elements.

Based on the estimated cost of specific products, taking into account the volume of production for the year, a chess sheet is formed, which contains all cost items and economic elements.

After the preparation of the chess sheet, a general estimate of the planned costs for the future period of time is prepared. Full cost production is obtained after excluding the costs of services and work not directly related to the production process, and including in the calculation of non-production costs and deferred expenses.

You should also pay attention to the fact that there must be a report on the execution of the cost estimate, which makes it possible to identify deviations from the level of costs approved by the plan, understand their causes and, if possible, avoid them in the future. The report is submitted to the accounting department along with primary documents confirming the expenses.

Production Cost Estimate – these are the costs of the enterprise associated with the main activity for a certain period, regardless of whether they are included in the cost of production in this period or not. For this reason, the estimate for production and the cost of the entire volume of production do not match.

The cost estimate for production characterizes the entire amount of the enterprise's expenses in the context of economically homogeneous elements. In industry, the following grouping of costs by economic elements is accepted:

a) material costs include expenses for:

— raw materials and materials (minus the cost of returnable waste at the price of their possible use or sale);

- purchased components and semi-finished products;

- auxiliary materials;

— fuel and energy spent on technological or economic needs;

- production services of third-party enterprises, as well as their own farms that are not related to the main activity, and some other expenses.

b) labor costs – include labor costs for industrial and production personnel of the enterprise, including bonuses, incentives and compensation payments;

in) contributions for social needs – contributions to off-budget funds (pension, social insurance, compulsory medical insurance, etc.) according to established norms from labor costs;

G) depreciation of fixed assets – costs equal to the amount of depreciation deductions for the full restoration of basic production assets, including accelerated depreciation;

e) other costs not included in the previously listed cost elements.

These are taxes, fees, deductions to special funds, payment for communication services, computer centers, travel expenses, property insurance, remuneration for invention and innovation, payment for product certification, rent and others.

The cost estimate for production groups costs by cost elements, regardless of their place of occurrence, shows their resource structure, which is very important for analyzing factors that affect the reduction in production costs.

The activities of a state institution are financed from the appropriate budget and on the basis of budget estimate. About how to draw up, approve a budget estimate and work on it - in the article.

Article content

Recent changes to the budget estimate

If the GRBS brings the state task to the subordinate institution, then it transfers the right to approve the estimate to the head of the institution. At the same time, the GRBS has the right to restrict the right of the head of the institution to approve the estimate if it reveals that the institution violates budget legislation.

After the estimate has been approved, send one copy of the GRBS no later than one business day after approval. Attach everything to the document. necessary calculations and rationale.

For violation of the procedure for compiling, approving and maintaining budget estimates, administrative liability is provided.

Making changes to the budget estimates of income and expenses

Adjust the estimate if the founder has changed the volume of LBO or redistributed the estimated assignments:

according to the classification codes of budget expenditures, which requires changing the LBO;
additional indicators that do not change the budget breakdown and LBO.

Another case - the founder changed the volume of estimated appointments, for this reason they must be redistributed between the sections of the estimate. In any case, change the estimates within your LBO. Approve clarifications that require changing the GRBS budget breakdown and LBO volumes after they are corrected.

Make changes to the estimate based on changes in the justifications (calculations) of planned indicators. But, if the corrections in the justifications do not affect the estimates, the estimate does not need to be changed.

Adjust the budget estimates in the manner and in the form that the GRBS has established for you. The Ministry of Finance approved the recommended form by Order No. 26n dated February 14, 2018. Fill in the indicators as follows: the volume of estimated appointments was increased - enter the data with a plus sign, decreased - with a minus sign.

Approve changes to the estimate in the manner and within the time limits established by the GRBS. And if the amendments are caused by changes in the LBO - within the time limits set for approving the estimate. Send changes to the estimate and justifications to the GRBS no later than one business day after they were approved.

According to Art. 6 BC RF, budget estimate- this is a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a state institution, that is, the scope of the rights of a state institution in monetary terms to accept budgetary obligations and (or) their execution in the current financial year (current financial year and planning period).

In turn, budget obligations are expenditure obligations, that is, obligations of a public legal entity stipulated by law, other regulatory legal act, contract or agreement ( Russian Federation, subject of the Russian Federation, municipality) or a state institution acting on its behalf to provide an individual or legal entity, other public legal entity, entity international law funds from the respective entity. These obligations are due in the relevant financial year.

Thus, the budget estimate is the most important financial document of a state institution, which represents a certain structure of expenses carried out by a state institution. The budget estimate can be changed, supplemented and specified.

The budget estimate of a state-owned institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of this institution (Article 221 of the RF BC). However, it is necessary that the procedure established by the chief administrator must necessarily comply with the General requirements established by the Ministry of Finance of Russia, that is, from January 1, 2011, the requirements established by Order No. 112n as amended by Order No. 84n.

According to the addition made to Art. 221 of the Budget Code of the Russian Federation by Law No. 83-FZ, if the state institution is a body state power(state body), management body of the state non-budgetary fund, body local government exercising the budgetary powers of the chief manager of budgetary funds, then the budget estimate is approved directly by the head of this body.

The procedure for compiling, approving and maintaining budget estimates

Guided by the General Requirements, the main managers must develop and approve for subordinate state institutions their own procedure for compiling, approving and maintaining estimates (hereinafter referred to as the Procedure), which will take into account the specifics of the activities of this department.

At present, each main manager of budgetary funds has developed and approved such a Procedure. For example, for institutions subordinate to the Federal Agency for Health and social development, the Procedure approved by the Order of the agency dated December 25, 2007 No. 2847 is in force.

Guided by Law No. 83-FZ and Order No. 84n, chief administrators can choose any option: how to amend the existing normative act regarding the procedure for compiling, approving and maintaining budget estimates, and issue a new normative act. The main thing is that the Procedure complies with the current legislative and other regulatory legal acts.

So, it should be borne in mind that, according to the addition made by Order No. 84n, the General Requirements establish requirements for the preparation, approval and maintenance of budget estimates not only for a state (municipal) public institution, but also for its separate (structural) subdivision without the rights of a legal entity, exercising the authority to maintain budget accounting.

Thus, if a public institution has separate (structural) subdivisions exercising the authority to maintain budget accounting (they must be listed in the charter of the institution), then they must also draw up a budget estimate. In the future, the head of the institution will combine the estimates of such units and draw up a single estimate for the institution.

In order to implement this norm, the head of a public institution may approve the procedure for compiling, approving and maintaining budget estimates for its separate subdivisions, of course, being guided by the Procedure approved by the chief manager of budgetary funds.

The head of the institution may not approve a separate Procedure, and then the separate (structural) divisions of the institution will be guided directly by the Procedure approved for the institution by the chief manager.

The procedure for compiling, approving and maintaining estimates should be established in the form of a single document.

General rules for the procedure for compiling, approving and maintaining budget estimates are constantly changing in accordance with the changes made to the legislation. We will tell you by what rules it will be necessary to form the Budget estimate for 2019 and the planning period.

Procedure for subordinate institutions

The process of forming a budget estimate includes a number of calculations of estimated planned indicators and the preparation of a draft budget estimate. Work on the formation of the document begins at the moment when the institution receives data on the size of budget allocations allocated from the budget. Calculations are applied to the estimate, where each item of expenses is justified. All public institutions form their own budget estimates, on the basis of which the manager of budgetary funds forms a Consolidated Statement for all his subdivisions.

For a number of years, the chief administrators have been guided by general requirements, approved by the Order of the Ministry of Finance of the Russian Federation of November 20, 2007 No. 112n, which has been subject to adjustments more than once. Another clarification in the preparation of the budget estimate was made by Order of the Ministry of Finance of the Russian Federation No. 26n dated February 14, 2018 (hereinafter Order of the Ministry of Finance 26n). When compiling and approving estimates for 2019 and the planning period of 2020 and 2021. it is necessary to take advantage of the new requirements that are defined by this Order. Main changes:

the number of sections of the budget estimate has increased and the structure of the document has changed;
it is now also necessary to reflect forecast indicators in the estimate;
estimates containing state secrets are approved no later than 20 working days from the date of bringing to the LBO institution;
the approved budget estimate with justifications is sent to the GRBS (RBS) no later than one working day after approval.

Also, now the chief manager approves the procedure in the form of a single document. It can be installed (clauses 3, 5 of the Order of the Ministry of Finance No. 26n):

the main manager of the federal budget funds:
- the timing of the preparation and signing of draft estimates;
- the procedure and terms for approving estimates (amending estimates);
- powers of the main manager (manager) of federal budget funds;
the main manager of the budget funds of the constituent entity of the Russian Federation (local budget):
- the procedure and terms for drawing up and signing draft estimates;
- the procedure and timing for the preparation, maintenance and approval of estimates (amendments to estimates);
- the powers of the main manager (manager) of the budget funds of the constituent entity of the Russian Federation (local budget).

As before, the budget estimate implies a document that reflects the established volumes brought up and their distribution by areas of expenditure. At the same time, it was taken into account that the corresponding amounts of expenses are set for the term of the law (decision) on the budget for the next financial year (for the next financial and planning period) (paragraph 26n of the Order of the Ministry of Finance).

The budget estimate is compiled by the institution by forming indicators for the second year of the planning period and making changes to the approved budget indicators for the next financial year and planning period (clause 8 of the Order of the Ministry of Finance No. 26n).

Now the budget estimate consists of six sections, namely:

Section 1: final indicators of the budget estimate.

Section 2: limits of budgetary obligations for the expenses of the recipient of budgetary funds.

Section 3: Limits of budgetary obligations on expenditures for the provision of budgetary investments legal entities, subsidies to the budget and autonomous institutions, otherwise non-profit organizations, intergovernmental transfers, subsidies to legal entities, individual entrepreneurs individuals– producers of goods, works, services, subsidies to state corporations, companies, public companies; making payments, contributions, gratuitous transfers to subjects of international law; servicing the public debt, execution of judicial acts, state guarantees of the Russian Federation, as well as for reserve expenses.

Section 4: limits of budgetary obligations for the costs of procurement of goods, works, services carried out by the recipient of budgetary funds in favor of third parties.

Section 5: for reference, budget allocations for the fulfillment of public regulatory obligations.

Section 6: for reference, the exchange rate of foreign currency to the ruble of the Russian Federation.

Appendix 1 and 2 of the Order of the Ministry of Finance 26n contains the Form of the estimate and the form intended for changing its indicators.

The following main features of the preparation of the budget estimate for 2019 can be distinguished:

The number of sections has increased: it was 4, now it is 6.
Columns have been introduced to reflect the indicators of the first and second years of the planning period in case of approval of the law (decision) on the budget for the next financial and planning period.
The new form of the estimate provides for a separate reflection of the indicators of the current year and the planning period. They are formed in the context of codes for the classification of budget expenditures with detailing by codes of subgroups and (or) elements of types of expenses. It is also possible to use additional detailing of indicators by codes of articles (sub-items) of groups (articles) of KOSGU (codes of analytical indicators), if this is established by the appropriate procedure for maintaining estimates.
Unlike the current form for 2018, recommended by Order of the Ministry of Finance of the Russian Federation No. 112n, the “Agreed” mark will be placed at the end of the estimate.

According to the rules set out in paragraph 11 of the Order of the Ministry of Finance 26n, maintaining a budget estimate involves making changes to it within the limits of the budget assignments to the institution. In this case, the amount of increase is reflected with a plus sign, and the amount of decrease with a minus sign. The estimate is adjusted by approving amendments in indicators that change:

Volumes of estimated appointments.
Distribution of estimated appointments by codes of classification of expenditures of budgets of the budget classification of the Russian Federation.
Distribution of estimated appointments that do not require changes in the indicators of the budget list of the main manager.
Distribution by additional codes of analytical indicators.

Starting from 2018, state (subjects of the Russian Federation) and municipal public institutions should maintain and draw up the Budget estimate using the GIIS "Electronic budget" in accordance with the Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 168n.

The "Electronic budget" system is designed to maintain a more transparent, open activity institutions. The system provides the ability to:

Formation and maintenance of budget estimates on the basis of LBO brought to the institution in the prescribed manner.
Formation of justifications for planned estimated indicators.
Formation and maintenance of a set of budget estimates.

The procedure for connecting institutions that are financed from the federal budget is set out in the Letter of the Ministry of Finance of the Russian Federation “21-03-04 / 74624.

Violation by a state institution of the procedure for compiling, approving and maintaining budget estimates shall entail the imposition of an administrative fine on officials in the amount of 10,000 to 30,000 rubles. (Article 14.14.7 of the Code of Administrative Offenses of the Russian Federation).

Government institutions use standardized forms to distribute their own expenses and adjusted limits - this is a budget estimate in the form 0501012. The unified form is valid only for federal state employees. The form is fixed by order of the Ministry of Finance of the Russian Federation of February 14, 2018 No. 26n. The regulation contains key guidelines for completing the form. One of which is to place the budget estimate in the Electronic Budget system.

With regard to regional and municipal organizations the form and filling rules are established by the GRBS (main distributors of budgetary funds).

The rules for maintaining the BS were adjusted back in 2019. Budget employees are required to generate documentation in a new form and according to new regulations.

Do not confuse the concepts of budget estimates or. PFHD are autonomous and budgetary state institutions, but the estimate is provided for state-owned organizations and local governments. Both federal documents are placed in the Electronic Budget.

Structure and rules of filling

Based on the notifications on the adjusted volumes of funding received from the main managers of funds, we draw up a sample of filling out the budget estimate for 2020. We take into account in accordance with the intended purpose. We distribute funding by BC codes, taking into account the following sections:

in section No. 1 indicate only the final indicators of the estimate, that is, summary data for all sections;
section No. 2 - we decipher the LBO for the costs of performing the functions of state institutions, disclose information on the main types of costs of a state institution, including wages, other payments to personnel, purchases of goods (works, services), payment of taxes and other obligatory payments, compensation for damages and etc.;
Section No. 3 - LBO on the cost of providing certain types public funding, including disclosure of information on following directions: investments, subsidies, interbudgetary transfers, payments, contributions and transfers to subjects of international law, servicing the public debt, execution of judicial acts, state guarantees, and on reserve expenses;
section No. 4 - disclose information about the PBO on the expenses of the recipient of funds for the purchase of goods (works, services) in favor of third parties;
section No. 5 - here we indicate information on the volume and directions of expenses for the fulfillment of accepted public regulatory obligations, indicate background information;
section No. 6 - foreign exchange rate against the ruble, only reference information is indicated. Recall that all transactions made in foreign currency must be converted into rubles at the appropriate rate.

If the founder has established additional detail for the institution, then fill in the column for the code of the analytical indicator in the budget estimate for 2020 according to the established requirements.

When allocating expenses, consider the instructions of the Ministry of Finance of Russia No. 132n regarding the definition, codes of types of expenses and. At the request of higher managers, it is permissible to add additional detail to the document according to KOSGU (Order No. 209n). Be sure to prepare justifications for each expense item. Reflect the indicators in the Electronic Budget system.

Compilation features

The document is approved by the head of the state institution, unless a different approval procedure is regulated by the higher GRBS. For example, the sample and procedure for drawing up the approval and maintenance of budget estimates for 2020 for federal state employees is enshrined in Order No. 26n of the Ministry of Finance. In relation to regional and municipal state institutions, the rules are regulated by the executive authorities of the corresponding region or municipality.

If it is necessary to coordinate the form with the founder or GRBS, the position, full name and full name should be indicated. and date of approval in the header of the document.

Confirm all spending goals with justifications - special calculations that provide financial evidence for the need for expenses. Before approving the document, submit cost justifications to the founder for approval. Otherwise, the form will be invalidated, and the expenses incurred under such a document will be considered as inappropriate spending.

Regardless of which document is compiled by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for planning documentation.

An example of calculations-justifications for the wage fund of employees of an institution

Form approval rules

After coordinating the calculations-justifications with a higher manager or founder, the form is approved by the head of the state institution. If the head is absent, then the responsible executor approves the document.

In addition to the head, the form is endorsed by the head of the planned or economic department if such a service is available in the institution. The budget estimate in the form 0501012 for 2020 is certified by the chief accountant.

Approve the form within 10 working days from the date of bringing the LBO by the founder, unless otherwise provided by a higher manager. GRBS has the right to approve the forms of calculation forms-justifications for expenses. A similar approval procedure is provided for in the Electronic Budget system.

How to make changes

If the founder has changed the adjusted limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a certain procedure for correcting the form:

If the LBO was reduced. In this case, reflect the amount of the reduction on the appropriate line with a minus sign.
If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCF.
When redistributing funds within the adjusted LBO, follow the above rules. That is, when the value for a specific BCC decreases, write down the amount with a minus sign, distribute this amount among the lines that you plan to increase.

The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of the notification of the change in the LBO. The corrective form of the budget estimate of a public institution for 2020 should be placed in accordance with the established rules.

If changes in the estimates of a state institution affect the budget list, then adjust the estimate only after making changes to it. And only then make adjustments to the Electronic Budget.

Placement of estimates in the system Electronic budget

In 2020, not all recipients of budget funds are required to draw up a draft budget estimate in the Electronic Budget. In order No. 26n, the obligation is fixed only in relation to federal state employees. That is, municipal and regional state institutions have the right to prepare a document in paper form.

At the same time, the majority of GRBS at the regional and municipal levels have fixed for subordinate organizations to place BS in the Electronic Budget without fail. Check normative documentation brought by GRBS to subordinate institutions. If there is a requirement to place the BS in the Electronic Budget, then they will be held accountable for evading execution.

The automated system provides a special algorithm for placing information. Instruction:

Step No. 1. We set up the operation of the system for the formation of BS indicators in the Electronic Budget.

Step No. 2. Enter additional analytics codes, if the values are provided for in the BS maintenance procedure. Recall that the founder is authorized to introduce additional codes analytics for budget estimates.

Step number 3. Download the spending schedule.

Step number 5. We form indicators of the budget estimate. We enter the values in accordance with the BC codes. Form the KBK according to the new order of the Ministry of Finance No. 132n.

Step number 6. We form the document itself. We check the sections of the document and redirect the BS for approval by the GRBS.

Automation is provided to facilitate the work of users accounting. Specialized programs allow you to generate documents in in electronic format in order to upload the finished documentation to the Electronic Budget system.