MUNICIPAL GOVERNMENT INSTITUTION
"FINANCIAL MANAGEMENT
ADMINISTRATION OF KANSKY DISTRICT"
ORDER
No. 000 Kansk 12/12/2012
On the Procedure for determining the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds
In accordance with Article 174.2 of the Budget Code of the Russian Federation, I order:
1. Approve the Procedure for determining the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds in the process of drawing up the draft regional budget, in accordance with the appendices to this order.
2. Entrust control over the implementation of this order to the head of the budget department, Larisa Aleksandrovna Kuvshinova.
Head of the Municipal Treasury
institution "Financial management
Administration of the Kansky District"
The following have been familiarized with the order:
Application
to the order of the Financial Administration of the Kansky District
determining the maximum volumes of budget allocations,
communicated to the main managers of budgetary funds
in the process of drafting the district budget
1. This Procedure establishes the procedure for determining by the Financial Department of the Kansky District the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds (hereinafter referred to as the GRBS) in the process of drawing up the draft district budget (hereinafter referred to as the maximum volume of budgetary allocations).
2. The maximum volume of budget allocations communicated to all GRBS in the process of drawing up the draft district budget cannot exceed the total volume of district budget revenues and budget deficit revenues, reduced by the amount of payments from the district budget associated with sources of financing the deficit and changes in account balances accounting of budget funds.
3. The maximum amount of budget allocations is determined:
a) for the next financial year according to the formula:
V prev = V decide + V meas + V accept,
V limit - the maximum amount of budget allocations for the next financial year;
V decision - budgetary allocations for the implementation of existing expenditures
obligations for the current financial year, approved by the decision on the budget for the current financial year;
V change - change in budget allocations for the fulfillment of existing expenditure obligations for the next financial year compared to the volumes approved by the decision on the budget for the current financial year;
V principle - budgetary allocations for the fulfillment of accepted expenditure obligations for the next financial year;
b) for the first year of the planning period according to the formula:
V prev 1 = V decide och + V meas 1 + V rec 1,
V prev 1 - the maximum amount of budget allocations for the first year of the planning period;
V resh och - budgetary allocations for the fulfillment of existing expenditure obligations for the next financial year, approved by the decision on the budget for the current financial year and planning period;
V change 1 - change in budget allocations for the fulfillment of existing expenditure obligations for the first year of the planning period compared to V previous;
V principle - budgetary allocations for the fulfillment of accepted expenditure obligations for the first year of the planning period;
c) for the second year of the planning period according to the formula:
V prev 2 = V decide 1 + V meas 2 + V rec 2,
V pre 2 - the maximum amount of budget allocations for the second year of the planning period;
V decision 1 - the volume of budget allocations for the fulfillment of existing expenditure obligations for the first year of the planning period, approved by the decision on the budget for the current financial year and planning period;
V change 2 - change in budget allocations for the fulfillment of existing expenditure obligations for the second year of the planning period compared to V pre 1;
V principle 2 - budgetary allocations for the fulfillment of accepted expenditure obligations for the second year of the planning period.
4. In case of failure to comply with the provisions specified in paragraph 3 of this Procedure, the Financial Administration of the Kansky District adjusts the maximum volume of budget allocations downwards, with the exception of budget allocations provided for:
fulfillment of public regulatory obligations;
implementation of investment projects that have important economic and social significance for the region.
The volumes of budgetary allocations provided for in the district budget at the expense of gratuitous revenues are not subject to adjustment.
5. Adjustment of the maximum volumes of budget allocations is carried out for the corresponding financial year in the following order:
a) the amount of adjustment to the maximum volume of budget allocations is determined using the formula:
S corr = V pre - V max,
V limit - the maximum amount of budget allocations determined in accordance with paragraph 3 of this Procedure;
V max - the maximum volume of budget allocations, the maximum possible taking into account paragraphs 2, 4 of this Procedure;
b) first of all, the budgetary allocations provided for in the formation of the draft district budget for the next financial year and the planning period for capital expenditures are subject to adjustment;
c) secondly, the budgetary allocations provided for in the formation of the draft district budget for the next financial year and planning period and not related to capital expenditures are adjusted:
V meas. proc = V proc x K,
V meas. other - reduction in the volume of budgetary allocations not related to capital expenditures;
V other - the volume of budgetary allocations not related to capital expenditures;
K is the reduction factor, which is determined by the formula:
K = (S corr – V meas. inv) / V max,
S corr - the amount of reduction in the maximum volume of budget allocations;
V meas. inv - the amount of reduction in the volume of capital expenditures in accordance with subparagraph “b” of this paragraph of the Procedure.
6. The financial department of the Kansky district informs the main managers of budgetary funds of the maximum volumes of budgetary allocations, reducing coefficients if they are applied in accordance with subparagraph “c” of paragraph 5 of this Procedure.
7. The maximum volumes of budgetary allocations brought by the Financial Directorate of the Kansky District to the GRBS can be clarified in the process of drawing up the draft district budget no later than two days after the meeting of the Commission on Economic Policy, Finance and Budget.
Document as of February 2014.
In accordance with Article 154 of the Budget Code of the Russian Federation, Resolution of the regional administration of February 11, 2011 N 95 “On approval of the program for increasing the efficiency of budget expenditures of the Bryansk region (2011 - 2012)” I decide:
1. Approve the attached Procedure for determining the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds in the process of drawing up the draft regional budget for the next financial year and planning period.
3. Entrust control over the implementation of the Resolution to the Deputy Governor of the Bryansk Region - Head of the Financial Department of the Bryansk Region E.I. Loktikova.
Governor
N.V.DENIN
Approved
Resolution
administration
Bryansk region
dated June 16, 2011 N 535
1. This Procedure establishes a procedure for determining by the financial management of the Bryansk region the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds in the process of drawing up the draft regional budget for the next financial year and planning period (hereinafter referred to as the maximum volume of budgetary allocations).
2. The maximum volume of budget allocations communicated to all main managers of budget funds in the process of drawing up the draft regional budget for the next financial year and planning period cannot exceed the total volume of regional budget revenues and receipts from sources of financing its deficit, reduced by the amount of payments from the regional budget related to sources of financing the deficit and changes in account balances for the accounting of regional budget funds.
3. The maximum amount of budget allocations includes:
budgetary allocations for social security of the population;
budgetary allocations for servicing public debt;
budgetary allocations for the execution of judicial acts on claims against the Bryansk region for compensation for damage caused to citizens or legal entities as a result of illegal actions (inaction) of a government body or officials of this body;
budgetary allocations for the provision of interbudgetary transfers;
budgetary allocations for the provision of public services (performance of work) by government bodies of the Bryansk region, government agencies of the Bryansk region;
budgetary allocations for the provision of budgetary investments to legal entities that are not state institutions of the Bryansk region;
budgetary allocations for the provision of subsidies to legal entities (with the exception of state institutions of the Bryansk region), individual entrepreneurs, and individuals - producers of goods, works, and services.
4. The volume of budget allocations for social security of the population is determined as follows:
--- ¦ n ¦ SUM (K x V), k = 1 ¦ i=1 i i(t) i B =< , где: s ¦ n ¦ SUM (K x V x k), k =/ 1 ¦ i=1 i i(t) i i L- B - объем бюджетных ассигнований главного распорядителя бюджетных s средств на соответствующий финансовый год на социальное обеспечение населения; K - планируемая на соответствующий финансовый год численность i граждан, имеющих в соответствии с принятыми законами и (или) иными нормативными правовыми актами право на получение социальных выплат или приобретение в их пользу товаров, работ, услуг за счет средств областного бюджета; V - объем социальных выплат или объем товаров, работ, услуг, i(t) приобретаемых в пользу гражданина, в денежном выражении на соответствующий финансовый год, определяемый в соответствии с принятыми законами и (или) иными нормативными правовыми актами; k - коэффициент индексации объема социальных выплат или объема i товаров, работ, услуг, приобретаемых в пользу гражданина, в денежном выражении по отношению к предыдущему финансовому году; i = {1...n} - отдельное направление мер социальной поддержки населения, для которого в соответствии с принятыми законами и (или) иными нормативными правовыми актами установлена отдельная категория лиц, имеющих право на получение соответствующих мер социальной поддержки, объем указанной поддержки и (или) порядок его определения.
The indexation coefficient for the volume of social payments or the volume of goods, works, services purchased for the benefit of a citizen, in monetary terms in relation to the previous financial year, is determined in accordance with the requirements established by the procedure (methodology) for planning budget allocations, approved by the financial department of the Bryansk region.
5. The volume of budgetary allocations for servicing public debt is determined based on the actual required volume of expenses for servicing public debt for the corresponding financial year in accordance with actually accepted debt obligations in previous years, as well as the planned volume of debt obligations, the acceptance of which is planned in the corresponding financial year.
6. The volume of budgetary allocations for the execution of judicial acts on claims against the Bryansk region for compensation for damage caused to citizens or legal entities as a result of illegal actions (inaction) of a government body or officials of this body is determined based on the actual required amount of expenses for these purposes in in accordance with court decisions made in previous years.
7. The volume of budgetary allocations for the provision of interbudgetary transfers is determined as follows:
B = V + V + V + V, where: m m(d) m(s) m (sb) m(o) B - the volume of budgetary allocations for the provision of interbudgetary m transfers; V - the volume of budgetary allocations for the provision of interbudgetary m(d) transfers in the form of subsidies, determined in the prescribed manner; V - the volume of budgetary allocations for the provision of interbudgetary m(s) transfers in the form of subsidies, determined in accordance with approved methods (draft methods); V - the volume of subventions to local budgets for the implementation of the powers of m(sb) government bodies of the Bryansk region, determined in accordance with approved methods (draft methods); V is the volume of other interbudgetary transfers to local budgets, m(o) determined in accordance with approved methods (draft methods).
8. Budgetary allocations for the provision of public services (performance of work) by state authorities of the Bryansk region, state institutions of the Bryansk region include:
ensuring the fulfillment of the functions of government institutions, including:
a) remuneration of employees of government institutions, monetary support (monetary remuneration, monetary allowance, wages) of employees of public authorities (state bodies), local governments, persons holding public positions, civil servants, other categories of employees, travel and other payments in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation, the legislation of the Bryansk region;
b) payment for the supply of goods, performance of work, provision of services for government needs;
c) payment of taxes, fees and other obligatory payments;
d) compensation for damage caused by a government institution during the implementation of its activities;
providing subsidies to budgetary and autonomous institutions;
providing subsidies to non-profit organizations that are not state (municipal) institutions;
implementation of budget investments in state-owned objects (with the exception of state unitary enterprises);
purchase of goods (works, services) for state and municipal needs.
9. The volume of budgetary allocations for the provision of public services (performance of work) by state institutions of the Bryansk region is determined as follows:
n B = SUM ((B - B) x k), where: u(t)i i=1 u(t-1)i u(c)i ij B - volume of budget allocations for the provision of public services u(t)i (implementation works) by government agencies of the Bryansk region in the corresponding financial year; B is the volume of budgetary allocations for the provision of public u(t-1)i services (performance of work) by government agencies of the Bryansk region in the previous financial year; B - the volume of budgetary allocations for the provision of public services u(c)i (performance of work) by government agencies of the Bryansk region in the previous financial year, which were of a one-time nature; i = (1...n) - a separate budget allocation for the provision of public services (performance of work) by government agencies of the Bryansk region; k - adjustment coefficients taking into account changes in the volume ij of budget allocations for the provision of public services (performance of work) by government agencies of the Bryansk region in relation to the previous financial year, including:
changes in labor costs with accruals for employees of government agencies and government bodies;
changes in utility costs;
changes in the composition and functions of government institutions and government bodies;
changing the composition of state property necessary for the provision of public services (performance of work), ensuring the activities of government bodies and state government institutions;
changes in the planned volumes of provision of public services (performance of work);
other changes.
10. The volume of budget allocations for the provision of budget investments to legal entities that are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (with the exception of state institutions of the Bryansk region), individual entrepreneurs, and individuals - producers of goods, works, services is determined as follows :
n I = SUM ((B - B) x k), where: v(t)i i=1 v(t-1)i v(c)i ij I - the volume of budget allocations for the provision of budget v(t)i investments to legal entities , which are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (with the exception of state institutions of the Bryansk region), individual entrepreneurs, individuals - producers of goods, works, services in the corresponding financial year; B - the volume of budgetary allocations for the provision of budget v(t-1)i investments to legal entities that are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (except for state institutions of the Bryansk region), individual entrepreneurs, and individuals - manufacturers of goods , works, services in the previous financial year; B - the volume of budgetary allocations for the provision of budget v(c)i investments to legal entities that are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (with the exception of state institutions of the Bryansk region), individual entrepreneurs, individuals - producers of goods, works , services in the previous financial year that were one-time in nature; i = (1...n) - a separate budget allocation for the provision of budget investments to legal entities that are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (except for state institutions of the Bryansk region), individual entrepreneurs, and individual manufacturers goods, works, services; k - adjustment coefficients taking into account changes in the volume ij of budgetary allocations for the provision of budgetary investments to legal entities that are not state institutions of the Bryansk region, as well as for the provision of subsidies to legal entities (except for state institutions of the Bryansk region), individual entrepreneurs, individuals - producers of goods, works, services in relation to the previous financial year, including:
changes in the planned volumes of provision of relevant budgetary allocations;
changes in the composition and (or) categories of legal entities, individual entrepreneurs, individuals - producers of goods, works, services;
Appropriation (from Latin assignare “assign, allocate”) are funds allocated by government or other structures to support the work of certain organizations or individuals, as well as to finance certain goals and objectives.
Description in simple words
More than once you can hear how the state allocates funds for certain needs - construction and repair of roads, assistance to socially vulnerable segments of the population, etc. - this is an appropriation.
Basically, the term "appropriation" is used in government and policy standards. The most common type of appropriation is budgetary.
Budget allocation
The concept of “budgetary allocations” is specified in the Budget Code of the Russian Federation No. 145-FZ of July 31, 1998 and is interpreted as a limited amount of funds established for the fulfillment of state budget obligations in the current financial period. That is, the state budget sets the amounts and their further use next year.
The main parameter of budgetary allocations is the support and financing of budgetary organizations - these are educational institutions, medicine, resource companies, judicial structures and others. In addition, budget allocations are used for payments established by law to the population, as well as for the implementation of various government programs.
The recipients of budgetary allocations are budgetary institutions; in addition, when participating in social programs and entrepreneurship support programs, recipients can be commercial organizations and individual entrepreneurs, as well as individuals.
Types of budget allocations
The types of budget allocations are understood as their intended purpose in accordance with the budget on the basis of the Budget Code of the Russian Federation. These include:
- State (municipal) appropriations– are sent to pay for goods, works or services required for state or municipal needs. Recipients of allocations are government institutions, budgetary and autonomous institutions, and non-profit organizations. The main purposes of the allocations are the purchase of necessary goods, payment for work or services to individuals and legal entities, execution of government orders, reimbursement of defense and security costs, etc.
- Social allocations– these include all categories of payments from the state to individuals – pensions, subsidies, compensation and other measures to support the population.
- Investment allocations for legal entities— stand out in the development of innovative and modern production and development.
- Subsidies for legal entities, individual entrepreneurs, individuals– allocated to producers of goods or services to reimburse costs associated with production, with the exception of excisable goods produced outside the territory of the Russian Federation.
- Intergovernmental transfers– these are grants and subsidies to the budgets of the constituent entities of the Russian Federation.
- Debt notes– necessary to service the public debt.
- Court notes– are necessary for the execution of court decisions and orders in relation to the Russian Federation, constituent entities, municipalities on compensation for harm as a result of unlawful actions of public authorities at all levels.
Budget planning methods
Planning of budgetary allocations is carried out by each specialized government body separately for a separate type of allocation.
First of all, planning is carried out to fulfill current government obligations and future or assumed obligations. The first category of current obligations includes the obligations of the Russian Federation established by laws and other regulations, as well as agreements, the change of which is not planned in a given year. Future obligations include those obligations that will arise in the next period on the basis of laws, contracts and other documents planned for adoption.
The budget planning scheme is as follows:
- The Ministry of Finance generates consolidated information material on budget allocations for the next year and sends it for consideration to the Administration of the President of the Russian Federation, as well as to the State Duma, the Federation Council, the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation, and the Accounts Chamber of the Russian Federation.
- If disagreements arise, a subcommittee for planning budget allocations is formed, the decision of which is advisory in nature.
- If there are still uncoordinated issues, the results of the work are submitted to the Government Commission on Budget Projects, where the final decision is made.
Budget commitment limits and budget allocations
Along with the concept of budgetary allocations, which implies maximum monetary amounts, the Budget Code provides for the term - budget commitment limits. At first glance, the concepts are similar, but upon closer examination the difference is significant.
Budget allocations are provided for in the budget schedule.
Budget list- This is a document drawn up by the main manager of budget funds, which is maintained for the purpose of...
The main manager or administrator of budget funds is a government body, local government body or the main body of the education, health, cultural, etc. system, which has the right to distribute budget allocations between subordinate managers.
The main manager brings funds to the manager of funds at each level (local government body, government agency, etc.), and he, in turn, distributes allocations between recipients of budget funds, including the limits of budget obligations, that is, established budget amount of expenses.
In accordance with the Budget Code of the Russian Federation, the limits of budget obligations are the amount of funds that government institutions have the right to use in a given financial year.
Thus, if budget allocations are financing for certain needs, then budget allocation limits are established limits in monetary terms (cost estimates). Limits are approved and distributed quarterly.
Use of budget allocations from the reserve fund
The country’s budget provides for one more item – the “Reserve Fund”, which is planned to amount to no more than 1% of all budget expenditures. The funds from this item are used to finance emergency and unforeseen expenses.
It is possible to use the reserve fund to pay budget allocations only on the basis of decrees and orders of the President of the Russian Federation.
It is prohibited to use budgetary allocations from the reserve fund to finance elections or referendums.
In addition, budgetary allocations from the reserve fund can be used to prevent and eliminate emergency situations, natural disasters and their consequences as decided by the Government of the Russian Federation.
In conclusion, I would like to note that budgetary allocations are a necessary tool for maintaining the social sphere of society at a high level. Vulnerable segments of the population have the right to receive decent support from the state, as well as conscientious entrepreneurs who pay tax obligations to the budget.
Thus, only competent planning of the country’s budget will help generate the necessary amount of allocations and provide assistance in all spheres of society.
Budgetary allocations are an important detail in the work of most state-owned enterprises in the country. The definition states that this is the maximum allowable amount of funding for a government entity declared in the actual financial period (often a year) to meet budget obligations. Such financial flows are distributed by the federal treasury.
Estimate and financial documents
The estimate is the basic financial document of any state enterprise, according to which its activities are carried out.
An estimate is a basic planning financial document indicating possible actions regarding the expenditure and receipt of funds necessary for the normal performance of the functions assigned to it, drawn up for the year, regulated by higher regulations. 
Structure of financing funds
The estimate is formed from special and general funds.
Funds from the general fund are spent to cover the expenses of a government agency to operate and perform the main tasks of the full economic classification. The general fund receives monetary resources from the general fund of the state treasury of the Russian Federation.
Money from a special fund is often allocated for the implementation of specific goals, objectives and programs of a government agency. Expenses and receipts of the special fund are regulated by special regulations and legislation.
Such funds can be either planned in the state budget or included in regulations and laws. 
Stewards
Along with the estimate, a plan is drawn up and accepted, which regulates the allocation of budgetary allocations from the general fund. It represents the monthly distribution of funds approved in the estimate. The volume of budget allocations is a mandatory part of the estimate and is approved in the general fund according to an abbreviated form of classification. State enterprises, organizations and institutions, the work of which is carried out at the expense of budgetary resources, must draw up estimates and appropriation plans.
The distribution of budgetary allocations and the preparation of estimates for the expenditure of public funds are entrusted to the manager. Often these are heads of budget structures who are the main managers. There are also stewards of the second and third degree. Managers receive the authority to form and manage funds by establishing budget assignments, which are regulated by the law on the state budget or specified in the decision on the municipal budget. 
Budget funds. Basic principles of formation and distribution
Appropriations to government organizations are made in compliance with the following principles:
Goals financed from budgetary allocations
Funds from the budget may be allocated in the form of appropriations to achieve the following objectives:
Scheme for receiving government funding
Organizations and institutions that exist at the expense of budgetary allocations receive funding through accounts opened with the federal treasury of the Russian Federation in accordance with regulations and decrees regulating the work of this state structure. To record transactions aimed at fulfilling the organization's general fund budget, the manager opens registration accounts, each of which corresponds to the codification of the budget classification of expenses.
The manager is also authorized to open consolidated personal accounts. These accounts are intended to receive funds without specifying the coding. These funds are subject to further crediting to other accounts of the Federal Treasury of the Russian Federation.
Regulations and laws governing government appropriations
The main normative act defining and regulating the allocation and expenditure of state appropriations is the Budget Code of the Russian Federation, which was adopted on July 31, 1998, namely Article 6, Article 69 “Budget Allocations”, Articles 70, 72, 74, 78-80, 83, 174.2. "Planning budget allocations."
On the basis of the Budget Code, orders of local municipal financial departments of the constituent entities of the Russian Federation are formed.
When calculating financing, decisions of city councils, regulations of the administrations of territorial units, as well as signed agreements defining the debt obligations of government institutions and organizations are taken into account.
Russian Federation Krasnoyarsk Territory
ADMINISTRATION OF THE CITY OF NAZAROVO
RESOLUTION
08.08.2012 Nazarovo No. 1169-p
On approval of the Procedure for determining the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds in the process of drawing up the draft budget of the city of Nazarovo
In accordance with Article 154 of the Budget Code of the Russian Federation, the decision of the Nazarovo City Council of Deputies dated March 19, 2008 No. 17-159 “On approval of the Regulations on the budget process in the city of Nazarovo”, and the City Charter:
I DECIDE:
1. Approve the Procedure for determining the maximum volumes of budgetary allocations communicated to the main managers of budgetary funds in the process of drawing up the draft budget of the city of Nazarovo.
3. Entrust control over the implementation of the resolution to the first deputy head of the city administration S.I. Kurilovich.
Head of the city administration E.A. Merezhnikov
Application
to the administration resolution
city of Nazarovo
dated 08.08.2012 No. 1169-p
ORDER
determining the maximum volumes of budget allocations,
communicated to the main managers of budgetary funds
in the process of drawing up a draft budget for the city of Nazarovo
1. This Procedure establishes the procedure for determining by the financial department of the Nazarovo city administration (hereinafter referred to as the financial department) the maximum volumes of budget allocations communicated to the main managers of budget funds in the process of drawing up the draft budget of the city of Nazarovo (hereinafter referred to as the maximum volume of budget allocations).
2. The maximum volume of budgetary allocations communicated to all main managers of budgetary funds in the process of drawing up a draft city budget cannot exceed the total volume of city budget revenues and receipts from sources of financing its deficit, reduced by the amount of payments from the budget associated with sources of financing the deficit and changes balances on accounts for accounting of budget funds.
3. The maximum amount of budget allocations includes:
budgetary allocations for the provision of municipal services (performance of work) by municipal institutions of the city of Nazarovo;
budgetary allocations to ensure the performance of the functions of government institutions and local governments;
budgetary allocations for the provision of subsidies to legal entities (with the exception of municipal institutions), individual entrepreneurs, individuals - producers of goods, works, services;
budgetary allocations for servicing municipal debt.
4. The volume of budgetary allocations for the provision of municipal services (performance of work) by municipal institutions of the city of Nazarovo is carried out taking into account the municipal task and is determined as follows:
F y = SUMi N i * k i + N im, where
F y - the volume of subsidies for the implementation of municipal tasks to a budgetary or autonomous institution in the corresponding financial year;
N i - standard costs for the provision of the i-th municipal service in the corresponding financial year;
k is the volume (number of units) of provision of the i-th municipal service in the corresponding financial year;
N them - standard costs for maintaining property in the corresponding financial year.
The procedure for determining standard costs is approved by the main managers of city budget funds, which are in charge of municipal institutions, independently in accordance with methodological recommendations for calculating standard costs for the provision of municipal services by municipal institutions of the city of Nazarovo and standard costs for maintaining the property of municipal institutions of the city of Nazarovo.
5. The volume of budgetary allocations to ensure the performance of the functions of government institutions and local government bodies is carried out in accordance with the indicators of the budget estimates of the institutions.
6. The volume of budgetary allocations for the provision of subsidies to legal entities (with the exception of municipal institutions), individual entrepreneurs, individuals - producers of goods, work, services in order to reimburse costs or lost income in connection with the production (sale) of goods, performance of work, provision of services calculated using the planned method in accordance with the regulatory legal acts of the city of Nazarovo, the accounting method for the inflation rate or another coefficient corresponding to the cost of goods, works, services.
7. The volume of budgetary allocations for servicing municipal debt is determined based on the actual required volume of expenses for servicing municipal debt for the corresponding financial year in accordance with actually accepted debt obligations in previous years, as well as the planned volume of debt obligations, the acceptance of which is planned in the corresponding financial year.
8. The financial management, having received from the main administrators of the budget revenues of the city district a forecast of budget revenues and a forecast of revenues from sources of financing the budget deficit for the next financial year, evaluates their reliability and determines, in accordance with the requirements of the Budget Code of the Russian Federation, the total amount of funds of the district budget possible to expenditure in the next financial year.
9. The financial department distributes the total amount of funds from the city district budget to be spent among the subjects of budget planning (the main managers of budget funds), based on the actual proportions of budget allocations provided for solving local issues over the three years (hereinafter referred to as the base period) preceding the planned one. meanings.
10. The financial department plans budget allocations for the reserve fund of the city administration in the amount of no more than 3% of the total expenditures of the city budget on solving issues of local importance and takes into account 100 percent provision of budgetary allocations for expenditures on public regulatory obligations, payment of wages to employees of municipal institutions, payments by municipal institutions utilities, purchasing food, medicine, servicing municipal debt.
11. The financial department brings the maximum volumes of budget allocations to the subjects of budget planning (the main managers of budget funds) within the time limits established by the resolution of the city administration on the procedure for drawing up the draft city budget.
12. Subjects of budget planning (main managers of budget funds), taking into account the requirements of this procedure:
Distribute the maximum volumes of budget allocations received from the financial management among subordinate managers and recipients of budget funds, by type of budget allocations (in accordance with Article 69 of the Budget Code),
They formulate, in the manner established by the city administration, draft municipal assignments for subordinate municipal budgetary institutions and municipal autonomous institutions.