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Budget classification. Encyclopedia of solutions. Budget classification of the Russian Federation Why is it necessary to use budget classification

The budget classification of the Russian Federation is a grouping of income, expenses, sources of financing budget deficits and operations of public legal entities in the budget system. It is used for the preparation and execution of budgets, the formation of budget reporting, ensuring the comparability of budget indicators in the country's budget system. Until 2008, eight classifications were used, including a classification of income, three classifications of expenses (economic, functional and departmental), two classifications of sources of financing the state deficit.

The determination of the principles, structure of codes, as well as the assignment of codes to the components of the budget classification are carried out by the Ministry of Finance. The new budget classification identifies four types:

  1. classification of budget revenues;
  2. classification of budget expenditures;
  3. classification of sources of financing budget deficits;
  4. classification of operations of public legal entities (operations of the public administration sector).

The basic positions of the first two levels of each type of budget classification are established directly by the Budget Code. They are uniform for all budgets of the budget system. The Ministry of Finance of the Russian Federation has the right to approve uniform positions for the classification of income and classification of operations of the general government sector at lower levels, which guarantees the unity of budget accounting and reporting.

The classification of budget income of the Federation is a grouping of revenue sources of budgets at all levels of the budget system. The structure of the twenty-digit code for the classification of budget income is presented in the form of four components:

  1. chief administrator;
  2. type of income (group, subgroup, article, subarticle, element);
  3. subtype of income;
  4. general government operations.

Chief Revenue Administrator- these are government bodies, state extra-budgetary funds, local government, the Central Bank and other organizations that determine the list of accountable administrators of budget revenues.

He has the following budgetary powers:

  • forms a list of accountable budget revenue administrators;
  • provides information necessary for drawing up a medium-term financial plan and draft budget, as well as a cash plan;
  • generates budget reporting.

Administrators of budget revenues are state authorities, local governments, management bodies of state extra-budgetary funds, the Bank of Russia, as well as budgetary institutions. They monitor the correctness of calculation, completeness and timeliness of payment, make decisions on the return of overpaid payments to the budget, penalties and fines on them. Administrators monitor, control, analyze and forecast the receipt of funds from the relevant income source.

The income code occupies 20 digits, including the administrator code consisting of three characters. The income type code (4-13th code digits) consists of 10 characters and includes: group (4th code digit); subgroup (5-6th code digits); article (7-8th digits of code); subarticle (9-11th code digits) and element (12-13th code digits).

The classification of budget revenues consists of only two groups:

  • 000 1 00 00000 00 0000 000 - “Tax and non-tax revenues”;
  • 000 2 00 00000 00 0000 000 - “Gratuitous receipts.”

Income from the use of property in state or municipal ownership, income from paid services provided by budgetary institutions, after paying taxes and fees, must be reflected within the group “Tax and non-tax income”. The income type code provides the following groups

  • 1 00 00000 00 - income;
  • 2 00 00000 00 - gratuitous receipts;
  • 3 00 00000 00 - income from business and other income-generating activities.

The “Income” group includes the subgroups given in table. 2.1.

The group “Free receipts” includes the following subgroups:

  • 2 01 00000 00 - gratuitous receipts from non-residents; 2 02 00000 00 - gratuitous receipts from other budgets;
  • 2 03 00000 00 - gratuitous receipts from government organizations;
  • 2 04 00000 00 - gratuitous receipts from non-governmental organizations;
  • 2 05 00000 00 - gratuitous receipts from supranational organizations;
  • 2 07 00000 00 - other gratuitous receipts.

Subgroups of the income type code are detailed in terms of articles and subarticles. Next, the following codes of income elements are established:

  • 01 - federal budget;
  • 02 - budget of a constituent entity of the Russian Federation;
  • 03 - budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;
  • 04 - budget of the city district;
  • 05 - budget of the municipal district;
  • 06 - budget of the Pension Fund of the Russian Federation;
  • 07 - budget of the Social Insurance Fund of the Russian Federation;
  • 08 - budget of the Federal Compulsory Medical Insurance Fund;
  • 09 - budget of the territorial compulsory health insurance fund;
  • 10 - settlement budget.

The revenue subtype code (this code in the 2007 budgets designated a program or subprogram) occupies 4 categories - from the 14th to the 17th, and for the classification of operations of the general government sector, 3 categories are allocated - from the 18th to the 20th.

Codes of subtypes of income, the main administrators of which are state authorities, local self-government bodies, management bodies of state extra-budgetary funds and (or) budgetary institutions under their jurisdiction, are approved respectively by the Ministry of Finance of the Russian Federation, the financial body of the subject of the Russian Federation, the financial body of the municipality.

For example, code 1000 means the amount of payment (recalculations, arrears and debt), and 2000 means penalties and interest, 3000 means the amount of monetary penalties (fines). When mobilizing export customs duties on crude oil, customs authorities are required to inform payers of the full budget classification code, for example 1001 - the amount of export customs duty on crude oil from taxable exports (recalculations, arrears and debt on the corresponding payment).

Economic classification of income involves grouping transactions according to their economic content, for example:

  • 110 - tax revenues;
  • 120 - income from property;
  • 130 - income from the provision of paid services;
  • 140 - the amount of forced seizure;
  • 150 - gratuitous and irrevocable revenues from budgets;
  • 151 - revenues from other budgets of the budget system of the Russian Federation;
  • 152 - transfers of supranational organizations and foreign governments;
  • 153 - transfers from international financial organizations;
  • 160 - contributions, deductions for social needs; 180 - other income.

Taking into account the above, revenues credited to the budgets of the budget system will have the options shown in table. 2.2 and 2.3.

The classification of operations in the general government sector provides for the grouping of budget operations according to their economic content and the possibility of its application in budget accounting. There are two possible approaches to reflecting transactions in accounting - the cash accrual method. The accrual method allows you to compare the cost of services provided by various units of the public administration sector and increase the transparency of the financial activities of authorities and budgetary institutions.

Classification of budget expenses represents a grouping of expenses of budgets of all levels. It reflects the direction of budget funds for the performance of basic functions by units of the public administration and local self-government sectors and the solution of socio-economic problems. The classification of expenses consists of three components:

  1. code of the main manager of budget funds;
  2. code of section, subsection, target item and type of expenses;
  3. code for the classification of operations of the general government sector related to budget expenditures.

Since 2008, lists and codes of target items and types of budget expenditures have been approved as part of the departmental structure of expenditures by the law (decision) on the budget or the consolidated budget list of the corresponding budget. At the same time, target items and types of budget expenditures are formed in accordance with expenditure obligations to be fulfilled at the expense of funds from the corresponding budgets. Thus, at the stage of drawing up and reviewing draft budgets, it became possible to adapt the budget classification to the specifics and needs of each budget level.

The Budget Code establishes clear requirements for the formation of target items and types of budget expenditures, which must reflect the corresponding expenditure obligations, public obligations, long-term target programs, facilities, separate functions of government bodies, etc., thereby ensuring transparency and validity of budget allocations.

The possibilities for a more detailed reflection of expenditure obligations fulfilled by the main managers of budget funds and the long-term or departmental target programs they implement are significantly expanded. This sector includes state authorities, local governments, as well as state and municipal institutions.

The expense classification code still has 20 characters and has the following structure: code of the main manager of budget funds - 3 characters; section - 2 characters; subsection - 2 characters; code of the target article, including a program slice, - 7 characters; expense person code - 3 digits; classification code for operations of the general government sector related to budget expenditures - 3 digits.

The main administrator of budget funds can be government bodies, management of state extra-budgetary funds, local government bodies, local administrations, as well as the most significant institutions of science, education, culture and health care. They have the right to distribute budget allocations and limits of budget obligations between subordinate managers and (or) recipients of budget funds.

The list of main managers of funds from the federal budget, the budget of a constituent entity of the Russian Federation, the budgets of state extra-budgetary funds, the local budget is established by the law (decision) on the corresponding budget as part of the departmental expenditure structure.

The classification of budget expenditures contains 11 sections, reflecting the direction of financial resources to perform the main functions of the state. Separated by detailed subsections that specify the direction of budget funds to perform state functions within the sections. The new Budget Code establishes uniform sections and subsections for all budgets of the budget system. Thus, section 0100 “National Issues” reflects the expenses for the functioning of the head of state, senior officials of the constituent entities, heads of municipal administration, legislative (representative) bodies of state power and local self-government, government, supreme executive bodies of the constituent entities, local administrations, the judicial system, financial, tax and customs authorities and supervisory authorities in these areas. This section reflects expenses for holding elections and referendums, international cooperation, international economic and humanitarian assistance, fundamental research, servicing state and municipal debt, as well as budgetary allocations for reserve funds, expenses for applied scientific research in the field of national issues and other general government expenses. .

Section 0200 “National Defense” reflects expenses related to ensuring national defense, maintaining and supporting the activities of the armed forces, as well as expenses to ensure collective security and peacekeeping activities, and applied scientific research.

Section 0300 “National Security and Law Enforcement” reflects the costs of maintaining and supporting the activities of the prosecutor’s office, justice, internal affairs, security, border service, as well as internal troops, the penal system, costs of preventing and eliminating the consequences of emergencies and natural disasters , civil defense, etc.

Section 0400 “National Economy” reflects expenses for supporting the activities of sectors of the economy (for the maintenance and support of the activities of ministries, services and agencies that carry out leadership and management in the sphere of the national economy, including industry and energy). This section reflects the costs of complying with competition laws in commodity markets, the financial services market, in the field of environmental management, technological and nuclear supervision. The section includes subsections in economic areas, including “Fuel and Energy”, “Exploration and Use of Outer Space”, “Reproduction of the Mineral Resources Base”, “Agriculture and Fisheries”, “Water Resources”, “Forestry”, “Transport, communications and computer science”, “Applied scientific research in the field of national economics”.

Section 0500 “Housing and communal services” includes a new subsection 0503 “Improvement”. Section 0600 “Environmental Protection” includes a new subsection 0601 “Environmental Control”. Section 0700 “Education” includes subsections 0705 “Vocational training, retraining and advanced training” and 0706 “Higher and postgraduate professional education”.

There is also section 0800 “Culture, cinematography, media”; section 0900 “Health, physical education and sports”; Section 1000 “Social Policy”; section 1100 “Interbudgetary transfers”.

Section 1100 reflects subsidies, subsidies, and subventions. They have a subsection number, for example:

  • 1101 “Grants to the budgets of constituent entities and municipalities.” This subsection reflects expenses in the form of subsidies to equalize the budgetary provision of constituent entities of the Russian Federation, municipal districts (urban districts) and settlements, subsidies to support measures to ensure the balance of budgets of the budget system;
  • 1102 “Subsidies to the budgets of constituent entities and municipalities (interbudgetary subsidies).” This subsection reflects the costs of interbudgetary transfers provided to the budgets of the constituent entities of the Federation in order to co-finance expenditure obligations under the powers of government bodies of the constituent entities; on subjects of joint jurisdiction of the Russian Federation and its constituent entities and expenditure obligations for the implementation of the powers of local governments on issues of local importance, as well as interbudgetary transfers from the budgets of constituent entities to local budgets for the implementation of the powers of local governments on issues of local importance and interbudgetary transfers in the form of subsidies from local budgets to other budgets of the budget system. This subsection also reflects the costs of providing subsidies from the federal budget and investments to the budgets of the constituent entities for co-financing of capital construction projects of state property of the constituent entities, as well as the costs of providing subsidies from the budgets of the constituent entities of the Federation to local budgets for co-financing measures to provide certain categories of citizens with residential premises (if provision of social benefits);
  • 1103 “Subventions to the budgets of constituent entities of the Russian Federation and municipalities.” This subsection reflects transfers provided to the budgets of constituent entities from the federal budget for the purpose of financial support for their spending obligations. This subsection includes interbudgetary transfers provided to local budgets from the budgets of constituent entities to financially support the expenditure obligations of municipalities arising in the performance of their state powers;
  • 1104 “Other interbudgetary transfers.” This subsection identifies transfers provided from budgets for the implementation of local development programs and employment;
  • 1105 “Interbudgetary transfers to the budgets of state extra-budgetary funds.”

Types of expenses are detailed by target items, target budget expenditure programs. They are approved by laws on the federal budget, budgets of state extra-budgetary funds (as part of the departmental structure of budget expenditures or in the consolidated budget schedule).

Target items ensure the linking of budget allocations to specific areas of activity of subjects and participants in the budget process within the subsections of the classification of budget expenditures. Each public regulatory obligation, long-term target program (subprogram), separate function of the activities of public authorities (local government) or project for budget investments is assigned unique codes of target items and types of expenditures of the corresponding budget.

The procedure for creating a list and codes of target items and types of budget expenditures is established by the Ministry of Finance. The list and codes of target items and (or) types of budget expenditures, the financial support of which is carried out through subventions or subsidies, are determined by the financial body that organizes the execution of the budget from which subventions and interbudgetary subsidies are provided.

Certain types of expenses, due to their universality, can be used in the budgets of the constituent entities of the Federation and local budgets. They include the following articles:

  • 001 - “Performance of functions by budgetary institutions”;
  • 003 - “Budget investments”;
  • 005 - “Social payments”;
  • 006 - “Subsidies to legal entities”;
  • 007 - “Other subsidies”;
  • 008 - “Financial Support Fund”;
  • 009 - “Compensation Fund”;
  • 010 - “Co-financing Fund”;
  • 011 - “Fulfillment of international obligations”;
  • 012 - “Performance of functions by state bodies”;
  • 013 - “Other expenses”;
  • 014 - “Functioning of bodies in the field of national security, law enforcement and defense”;
  • 015 - “Research and development work”;
  • 016 - “Other interbudgetary transfers”;
  • 017 - “Other subsidies”;
  • 018 - “Subsidies to non-profit organizations”;
  • 020 - “Co-financing of capital construction projects of state-owned subjects, property of municipalities.”

Classification of sources of financing budget deficits has become unified for both internal and external sources of financing budget deficits. It is a grouping of sources of financing deficits at all levels of the budget system, including the budgets of state extra-budgetary funds. The source classification code consists of 20 digits and includes:

  1. code of the chief administrator of sources of financing budget deficits (1-3rd categories);
  2. code, subgroups, articles and type of source of financing budget deficits (4-17th categories);
  3. code for the classification of operations of the general government sector related to sources of financing budget deficits (18-20th categories).

The chief administrator of the sources of financing the deficit of the corresponding budget is determined by the law on this budget. These are state authorities, local self-government, local administration, management bodies of the state extra-budgetary fund and other organizations that have in their jurisdiction the administrators of the sources of financing the budget deficit.

The administrator of the sources of financing the budget deficit is the state government, local self-government, local administration, management bodies of the state extra-budgetary fund and other organizations that have the right to carry out operations with the sources of financing the budget deficit.

Groups and subgroups of sources of financing budget deficits are the same for all budgets in the budget system. In the classification of sources of financing deficits, two groups are distinguished, including:

  • 000 01 00 00 00 00 0000 000 - sources of internal financing of budget deficits;
  • 000 02 00 00 00 00 0000 000 - sources of external financing of budget deficits.

The group of sources of internal financing of budget deficits is detailed in the form of the following subgroups

  • 000 01 01 00 00 00 0000 000 - government (municipal) securities, the nominal value of which is indicated in national currency. This subgroup reflects the difference between funds received from the placement of government (municipal) securities and funds allocated for their redemption;
  • 000 0102 00 00 00 0000 000 - loans from credit institutions in national currency. This subgroup reflects the difference between loans received and amounts repaid by the Federation, constituent entities and municipal authorities;
  • 000 01 03 00 00 00 0000 000 - budget loans from other budgets in the budget system in Russian currency. This subgroup also reflects the difference between budget loans received and repaid in Russian currency provided to the corresponding budget by other budgets in the budget system. In this subgroup, the difference is formed between the received and repaid amounts of budget loans in foreign currency provided by the Russian Federation to constituent entities as part of the use of targeted foreign loans (borrowings);
  • 000 01 04 00 00 00 0000 000 - loans from international financial organizations in Russian currency. This subgroup reflects the difference between amounts received and repaid by the Russian Federation and its constituent entities in Russian currency;
  • 000 01 05 00 00 00 0000 000 - change in account balances for accounting for budget funds during the financial year;
  • 000 01 06 00 00 00 0000 000 - other sources of internal financing of budget deficits.

Other sources of internal financing of budget deficits include:

  • proceeds from the sale of shares and other forms of participation in capital owned by the Russian Federation, constituent entities of the Russian Federation, municipalities;
  • proceeds from the sale of state reserves of precious metals and precious stones, reduced by the cost of their acquisition;
  • the amount of funds allocated for the execution of state guarantees of the Russian Federation, its constituent entities, guarantees of municipalities, in national currency, if the execution of guarantees leads to the emergence of the right of recourse of the guarantor to the principal;
  • the difference between the funds received from the return of budget loans provided from the budget to legal entities or other budgets, and the amount of budget loans provided in national currency;
  • other sources of internal financing of the budget deficit include: compensation payments on deposits in the Savings Bank of the Russian Federation as of June 20, 1991, deposits (contributions) in state insurance organizations as of January 1, 1992, repurchase of government securities (GKO USSR) and certificates of the USSR Savings Bank placed on the territory of the RSFSR before January 1, 1992;
  • payments for repayment of government commodity obligations, bills of the Ministry of Finance of the Russian Federation.

Group 000 0107 00 00 00 0000 000 includes budget loans provided by the federal budget within the country at the expense of funds from targeted foreign loans (borrowings). This subgroup reflects the difference between the funds received from the return of budget loans at the expense of funds from targeted foreign loans (borrowings) provided within the country, and the amount of budget loans provided within the country at the expense of funds from targeted foreign loans (borrowings), etc.

The group of sources of external financing of budget deficits is detailed by the following subgroups:

  • 000 02 01 00 00 00 0000 000 - government securities. This subgroup reflects the difference between funds received from the placement of government loans carried out by issuing government securities on behalf of the Russian Federation or its constituent entity, the nominal value of which is indicated in foreign currency, and funds aimed at repaying them;
  • 000 02 02 00 00 01 0000 000 - loans from foreign states, including targeted foreign loans from international financial organizations, other subjects of international law, and foreign legal entities. This subgroup reflects the difference between loans received and repaid in foreign currency. This group takes into account funds transferred from the federal budget to Russian suppliers of goods and (or) services for export to repay the state external debt of the Russian Federation;
  • 000 02 03 00 00 01 0000 000 - loans from credit institutions in foreign currency. This subgroup reflects the difference between loans received and repaid by the Russian Federation and a constituent entity of the Russian Federation in foreign currency from credit institutions;
  • 000 02 04 00 00 00 0000 000 - other sources of external financing of budget deficits.

This subgroup reflects:

  • the difference between the amount of funds allocated for the execution of state guarantees of the Federation and its subjects in foreign currency, if the execution of guarantees leads to the emergence of the right of recourse of the guarantor to the principal;
  • the difference between funds received by the federal budget to repay the principal debt of foreign states (or foreign legal entities) to the Russian Federation, and funds aimed at providing government financial and export loans;
  • other sources of external financing of the federal budget deficit, as well as the amount of funds allocated to repay other income obligations of the constituent entity of the Russian Federation in foreign currency.

Further detailing of the subgroups of the code under consideration is carried out by highlighting the items of sources of financing budget deficits. The list of articles and types is approved by the law on the relevant budget.

The element of the source of financing budget deficits reflects its belonging to the corresponding budget of the budget system (12-13th digits of the code). The following stand out: codes of elements of the article of the source of financing budget deficits:

  • 1 - federal budget;
  • 2 - budget of a constituent entity of the Russian Federation;
  • 3 - budgets of intracity municipalities of federal cities of Moscow and St. Petersburg;
  • 4 - budget of the city district;
  • 5 - budget of the municipal district;
  • 6 - budget of the Pension Fund of the Russian Federation;
  • 7 - budget of the Social Insurance Fund of the Russian Federation;
  • 8 - budget of the Federal Compulsory Medical Insurance Fund;
  • 9 - budget of the territorial compulsory health insurance fund;
  • 10 - settlement budget.

Within the type of sources (14-17th digits of the 20-digit classification code for sources of financing budget deficits), legislative acts of constituent entities or decisions of municipalities further detail the sources of financing deficits, taking into account the specifics of budget execution.

Until recently, the budget classification lacked a universal classification of operations for income, expenses and sources of financing budget deficits according to their economic content, which did not make it possible to combine the budget classification with the chart of accounts of budget accounting.

In order to eliminate these municipal shortcomings of the existing budget accounting system, a classification of operations of the general government sector was approved. This sector includes government bodies (including local governments) and state (municipal) institutions.

Classification of general government operations is a grouping of operations carried out in the public administration sector, depending on their economic content. This classification consists of the following groups:

  • 100 - “Income”;
  • 200 - “Expenses”;
  • 300 - “Receipt of non-financial assets”;
  • 400 - “Disposal of non-financial assets”;
  • 500 - “Receipt of financial assets”;
  • 600 - “Disposal of financial assets”;
  • 700 - “Increase in obligations”;
  • 800 - “Reduction of obligations.”

By group " Income» highlight individual articles, for example Art. 130 “Income from the provision of paid services”, Art. 150 “Gratuitary receipts from budgets”, sub-article 152 “Receipts from supranational organizations and foreign governments”, sub-article 153 “Receipts from international financial organizations”.

By group " Expenses» articles and sub-articles are also distinguished, for example art. 210 “Wages and accruals for wage payments”, Art. 213 “Accruals for wage payments”, Art. 220 “Payment for work, services”, and in it, accordingly, subarticles 225 “Work, services for property maintenance”, 226 “Other work, services”, Art. 230 “Service of the state (municipal) doge” and, accordingly, subarticles 231 “Service of internal debt” and 232 “Service of external doge”.

By group " Increase in liabilities" can be called Art. 710 “Increase in debt on internal state (municipal) debt”, Art. 720 “Increase in debt on external public debt”, and for group 800 “Decrease in liabilities” - Art. 810 “Increase in debt on internal state (municipal) debt”, Art. 820 “Increase in debt on external public debt.”

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1. A unified list of items and subitems of budget revenues for the budgets of the budget system of the Russian Federation is approved...
Budget Code of the Russian Federation

law (decision) on the relevant budget
Ministry of Finance of the Russian Federation

2. The groups and subgroups of budget income that are common to the budgets of the budget system of the Russian Federation are...
tax revenues
income of budget managers
export earnings
non-tax revenues
gratuitous receipts

3. Codes that make up the budget expenditure classification code:
chief manager of budget funds
chief administrator of budget expenditures
chief administrator of sources of financing the budget deficit
section, subsection, target item and type of expenses;
classification of general government sector operations related to budget expenditures

4. Choose the correct definition of the budget classification of the Russian Federation
this is a grouping of income and expenses of the budgets of the budget system of the Russian Federation
this is a grouping of income and expenses, as well as sources of financing budget deficits of the budget system of the Russian Federation, used for drawing up and executing budgets, drawing up budget reporting, ensuring comparability of indicators of budgets of the budget system of the Russian Federation
systematization of budget income and expenses for budget accounting and reporting
this is a grouping of income and expenses, as well as sources of financing budget deficits of the budget system of the Russian Federation, used for drawing up and executing budgets, drawing up budget reporting, used in developing budget policy

5. Social policy includes the following issues:
pension provision
social services for the population
social security of the population
compulsory health insurance
Department of Housing and Utilities
environmental activities
protection of family and childhood
applied scientific research in the field of social policy
youth policy

6. The list and classification codes of budget revenues are approved ...
Budget Code of the Russian Federation
Federal Law of the Russian Federation “On the budget classification of the Russian Federation”
law (decision) on the relevant budget
Ministry of Finance of the Russian Federation

7. Budget classification according to the Budget Code of the Russian Federation includes the classification:
departmental
economic
budget revenues
budget expenditures
sources of financing budget deficits
operations of public legal entities

8. Disposals of financial assets include:
disposal from budget accounts
increase in external public debt
decrease in the value of securities, except for shares and other forms of participation in capital
increase in domestic state (municipal) debt
reduction in the value of shares and other forms of participation in capital
reduction of debt on budget loans and credits
decrease in the value of other financial assets
reduction of other receivables

9. Codes that make up the classification of budget revenues of the Russian Federation:
chief budget revenue administrator
chief manager of budget funds
type of income
subtype of income
type of income
classification of general government sector operations related to budget revenues

10. Sections and subsections of the classification of budget expenditures that are uniform for the budgets of the budget system of the Russian Federation:
national issues
national defense
national security and law enforcement
regional economy
housing and communal infrastructure
environmental protection
education
culture, cinematography, media
healthcare, physical education and sports
social Security
International activity
intergovernmental transfers

Budget expenses and revenues are very diverse in their sources, composition, direction of use and other characteristics. To ensure their accounting and planning, a certain system is used. Next, let's look at what the budget classification of the Russian Federation is.

Characteristic

The features that the budget classification of the Russian Federation has are determined by the socio-economic essence of profits and costs, the management system and the national economic structure. Regulation of sources of growth and determination of cost targets are considered non-variable conditions for the effectiveness of the financing process.

The budget classification of the Russian Federation is based on factors that can ensure the combination of certain types of revenues and costs. This grouping allows for financial control in the national economic sector and monitoring compliance with legislation.

Terminology

Budget classification is a grouping of profits and costs on a homogeneous basis. They are arranged and encrypted in accordance with a certain order. Budget classification is based on a set of parameters that reflects the socio-economic, departmental and territorial context of the formation of growth, the direction of funds, their structure and composition.

Meaning

Budget classification, when used skillfully, contributes to the formation of a real picture of the movement of finances and active influence on the course of social and economic processes. When comparing reporting and planning information, analyzing and comparing certain indicators, specialists have the opportunity to draw reasoned conclusions and make proposals on the formation and use of funds.

Budget classification also contributes to the concentration of basic financial resources on the main directions of socio-economic development. Grouping and detailing costs and profits greatly facilitates data verification, comparison of estimates from similar institutions and departments, and territorial turnover of funds over several years.

The use of budget classification helps determine the dynamics of growth and the share of certain revenues and costs or the level of various needs. Thanks to the common system, conditions are created for connecting various estimates and other information about the movement of finances into the codes, economic analysis and consideration are facilitated, and control over the implementation of regulations and programs is significantly simplified. In addition, the timely and complete accumulation of funds and their use in accordance with their intended purpose are regulated. All this contributes to economical spending and compliance with financial discipline.

Purpose of the system

Given the independence of all elements of the financial structure, the grouping provides the basis for the formation of a general methodological approach to the formation and subsequent execution of types of budgets, for comparing parameters at territorial and sectoral levels. The system, therefore, is needed by state and local governments for the following:

  • Maintaining financial records.
  • Budget planning.
  • Reporting.
  • Managing the process of implementing financial programs and plans.
  • Implementation of budgetary control.
  • Analysis of the formation and execution of plans.

The procedure for applying budget classification is considered mandatory for all financial components of a unified system and organizations. It is formed in accordance with the requirements reflected in certain regulations.

Types of budget classification

During the development of management methods, the system in question underwent certain changes. Until 1991, two types of classification were used in the USSR:

  • Based on the profits and costs of the union and republican financial reporting systems of union entities.
  • On expenditures and revenues of autonomous territories and local budgets.

This division was due to the peculiarities in the parts of growth and costs of regional reporting systems. This was also explained by the specifics of the procedure for cash execution of territorial budgets by branches of the State Bank of the country. Only current accounts were processed using these financial reporting systems. Nevertheless, the presence of a common basis for a unified system made it possible to combine these budgets into a single one.

Structure

A new budget classification of expenditures and revenues was introduced in 1991. It combines homogeneous groups of profits and costs of the federal, regional and local financial reporting systems. The new structure reflected changes in planning, execution and accounting of expenses and revenues. It was built on the principles of using mixed types of groupings:

  • Budget classification of budget expenditures and accounting were carried out by departments depending on their financial plans and estimates. The distribution of costs in them was carried out according to directions and purposes. In particular, deductions were expected for social cultural events, the national economy, defense, management, etc. Each department acted as a manager of certain loans.
  • The budget classification of income was compiled according to the principle of subject grouping. For revenues, departmental differences are considered insignificant due to the fact that they are not the managers of these funds. In accordance with the budget classification, each enterprise, ministry, association, etc. makes payments established for it.

The system was based on a certain scheme. It contained the following elements:

  • Chapter. It reflects the direction of expenditure and the type of profit.
  • Chapter. Here the department, the ministry was determined.
  • Paragraph. It reflected the industrial sector, organization, event, type of profit and costs.
  • Article. For expenses, a specific direction of funds was established.

Preconditions for changes

The reasons for the reorganization that occurred in budget practice are related to reforms in the system of public administration and structure, the independence of all types of financial reporting systems, and the expansion of the powers of local and state regulatory bodies in the preparation and implementation of their programs. Of no small importance were changes in the parts of profit and costs, deciphering the directions of movement of funds.

The new classification had certain requirements. The most important of them are visibility, simplicity, and the clearest reflection of sources of income and areas of costs. One of the main tasks of the new system was to ensure the comparability of the structure and composition of the parameters of the consumable and profitable parts, as well as their true content. The latter concerns primarily indicators of financial costs.

Legal support

In accordance with the above tasks, the corresponding order “On Budget Classification” was formulated. In 1997, a new grouping system was developed and introduced. It is approved by the relevant law. According to its provisions, the budget classification includes the following components:

  • Economic grouping of government costs.
  • Functional budget classification of country expenditures.
  • Grouping sources of internal revenue to fill gaps in financial reporting systems.
  • Classification by income.
  • Grouping by sources of external financing to fill the public finance gap.
  • Distribution by type of external and internal debts of the state.

The general system also includes departmental groupings for expenditures of local, regional and federal budgets. It should be noted that the system undergoes regular updates. In particular, in 2013, Resolution No. 65n was adopted. Budget classification according to it must be used according to the established plan. This plan was developed for the subsequent period. In accordance with it, the budget classification for 2015 was compiled.

Formation of codes

In accordance with Resolution No. 65n, budget classification provides for the recording of all financial indicators. When codifying, the following are used:

  • Grouping by government sector operations.
  • Lists of revenue administrators for the federal and subject budgets and sources of replenishing deficits in the financial reporting system.

To record indicators, each indicator is assigned a specific place in the code. It is a multi-bit parameter. As in previous periods, the budget classification for 2015 reflects the movement of profits, costs and sources of income to fill the deficit of the financial reporting system.

Grouping by government sector operations

It has a fairly clearly defined system. When constructing it, the following principles are used:

  • Impact on net asset value.
  • Separate control over transactions between subsectors.
  • Impact on economic sectors.

This classification consists of 8 sections:

  • 100 – receipts.
  • 200 – costs.
  • 300 – receipts of non-financial assets.
  • 400 – disposal of non-financial assets.
  • 500 – receipt of financial type assets.
  • 600 – deductions of financial assets.
  • 700 – increase in obligations.
  • 800 – reduction of obligations.

Further, when detailing, the classification of budget items and their structural units is used. Grouping by operations is carried out in accordance with the impact they have on the liabilities or assets of the public administration sector. The introduction of codification is considered a fundamental difference between the new system and the previous one. Due to it the following is carried out:

  • Classification of not only the movement of funds, but also the liabilities and assets of the public administration sector.
  • Accrual method in financial accounting.

Cost grouping

The unified code for classifying expenses provides certain categories for separating fund administrators - the main managers of the corresponding part of the overall financial system. These include departmental, functional and economic groupings. The second category is of particular interest.

Functional grouping of funds

It consists of budget expenditures at all levels of the system. It reflects the direction of costs for performing main government functions and solving local problems. These, in particular, include financing the implementation of regulations adopted by government bodies, municipal legal provisions approved at the local level, as well as ensuring certain state powers that are transferred to other government levels.

The first level of classification is sections. They reflect the direction of contributions for the performance of basic government functions. The second level is subsections. They specify the direction of funds for the performance of government functions within the sections.

This classification includes 84 subsections. Their structure is built in accordance with the principle of subfunctions. The section "National Issues" contains 15 subsections. Subsequent detailing is performed at the level of cost elements and target areas.

Third level of functional cost grouping

It consists of targeted articles. They reflect costs in certain areas of activity carried out by subjects of financial planning and participants in the circulating flow of funds within the subsections of the functional grouping. Within the target cost items, reporting on the implementation of relevant programs is organized. By specifying the directions of movement of funds, the functional content of the financial activities of planning subjects and participants in the turnover process is carried out. Implementation is performed using a non-programme method or by generating specific programs.

Receipt accounting system

Income classification is a grouping of income at all levels of the financial reporting structure. It is based on the relevant regulations, which determine the sources of this profit. The classification of receipts contains the code of the administrator of budget accruals, subgroups, groups, subitems, articles, programs, elements. Also included is the distribution by location of economic division of revenues. The profit codification structure contains four parts:

  • Charges administrator.
  • Type of income.
  • Software grouping.
  • Economic classification of charges.

Revenue administrators

They are:

  • Tax authorities.
  • Legal entities authorized by the government and institutions formed by them (municipal, state).
  • Local government departments.
  • Regulatory bodies of off-budget state funds.

They control the correctness of calculation, timeliness and completeness of payment, accrual, collection, accounting and decision-making on the offset (return) of funds transferred by mistake or excessively collected (paid), fines and penalties on them. They also perform clarification of the ownership of unknown income.

Revenue administrators monitor, analyze, control and forecast profits from the appropriate source, and provide projections for the next financial year to the authorized bodies. The budget classification of taxes is compiled in accordance with the powers to establish deductions by state, subject and local (territorial) government bodies. Thus, the levy on the property of organizations, which is deducted by subjects, is assigned code 02, by individuals - 03. From the latter, funds are sent to the local budget.

Program grouping of receipts

Codification in this case is carried out to bring the classification of profits to a single form along with the division of costs. Subsequent detailing of the grouping of revenues can be carried out by state authorities of constituent entities and municipalities. At the same time, in relation to non-tax revenues, the corresponding codes of programs or subprograms are applied on the basis of a regulatory act or decision of municipalities in cases where administration is not entrusted to institutions of a different level.

Economic grouping of profits

This classification is used when accounting for operations of the public administration sector in accordance with their economic content. Groups consist of categories that unite all types of income according to the methods and sources of their receipt. Budget revenues may be as follows:

  • Free transfers. They are presented in the form of revenues from state enterprises, extra-budgetary funds, and non-residents. They also include funding from other levels and supranational organizations.
  • Tax revenues. They are divided into several subgroups. In particular, these include taxes deducted from the wage fund, direct transfers, and capital gains. This category also includes payments for the use of natural resources, registration and license fees. Such revenues include taxes on services, property, goods, foreign trade and foreign economic transactions, and other types of deductions and duties.
  • Transfers of government funds. These include, in particular, road and environmental associations.
  • Non-tax revenues. This category includes income from property in state and municipal ownership (including from its sale), administrative transfers and fees, compensation for damage, and penalties. These deductions include proceeds from the sale of land plots and intangible assets, foreign economic activity, capital transfers from non-state sources, and so on.

The administrators are government bodies, the Central Bank of the Russian Federation, departments of local government and regulation of extra-budgetary state funds. They also exercise control over the timeliness, completeness and correctness of receipts.

LECTURE No. 2. Budget classification of the Russian Federation

Budget classification- this is a grouping of income, expenses and sources of financing budget deficits at all levels of the budget system of the Russian Federation, types of state (municipal) debt and state (municipal) assets used for the preparation and execution of budgets at all levels of the budget system of the Russian Federation and ensuring comparability of budget indicators at all levels of the budget system of the Russian Federation .

Budget revenues and expenses are varied in their composition, sources, areas of use and other characteristics.

A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of goals for budget expenditures.

The budget classification is based on a grouping of indicators, which makes it possible to present in a socio-economic, departmental and territorial context the formation of income and the direction of funds, their composition and structure.

Clarity and precision are the main essential requirements for budget classification.

Skillful use of data grouped by elements of budget classification allows you to see the real picture of the movement of budget resources and thereby influence the course of economic and social processes.

Comparison of planned and reporting data, comparison and analysis of relevant indicators help to make informed conclusions and proposals on the formation and use of budget funds.

Grouping expenses and income makes it easier to check the data included in the budget, compare estimates of similar departments, determine the dynamics of revenues and the share of various incomes and expenses or the degree of satisfaction of any needs.

Classification helps create conditions for combining estimates and budgets into common codes, facilitates their economic analysis, simplifies control over budget execution, the complete and timely accumulation of funds, and their use for their intended purpose.

Classification helps to compare income with expenses according to budget execution reports, which contributes to economical spending of funds and monitoring compliance with financial plans.

In conditions of independence of all links of the budget system, the classification becomes the basis for a unified methodological approach to the preparation and execution of all types of budgets, for the comparability of budget indicators in a territorial and sectoral context.

Budget classification is mandatory for all institutions and organizations and is built in accordance with the requirements determined by the budget legislation of the Russian Federation.

According to the Budget Code of the Russian Federation, budget classification includes:

1) classification of budget revenues of the Russian Federation is a grouping of budget revenues at all levels of the budget system of the Russian Federation, based on legislative acts of the Russian Federation that determine the sources of generation of budget revenues at all levels of the budget system of the Russian Federation;

2) classification of budget revenues of the Russian Federation includes the code of the administrator of budget revenues, groups, subgroups, articles, subarticles, elements, programs (subprograms) and codes of economic classification of income. Economic classification of income is a grouping of general government sector operations according to their economic content.

Income groups consist of income items that combine types of income by sources and methods of receiving them. All budget revenues are combined into four groups: 1) “tax revenues” include subgroups: taxes levied from the wage fund, direct taxes, capital gains, payments for the use of natural resources, property taxes, taxes on goods and services, licensing and registration fees, taxes on foreign trade and foreign economic transactions and other types of taxes and duties;

2) “non-tax income” includes: income from property that is owned by the municipal or state; administrative fees and charges; penalties, compensation for damages; income from the sale of property that was in municipal or state ownership; income from the sale of land and intangible assets; income from foreign economic activities; receipt of capital transfers from non-state sources, etc.;

3) “gratuitous transfers” – transfers from state enterprises, from state extra-budgetary funds, from non-residents, from budgets of other levels, from supranational organizations;

4) “transfers from state budget funds” – road and environmental funds.

Administrators of revenues to budgets at all levels of the budget system of the Russian Federation are government bodies, the Central Bank of the Russian Federation, local government bodies, management bodies of state extra-budgetary funds, as well as budgetary institutions created by government bodies and local government bodies that exercise, in the prescribed manner, control over the correctness calculations, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return of overpaid payments to the budget, penalties and fines on them.

Functional classification of budget expenditures of the Russian Federation is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the direction of budget funds to perform the main functions of the state and resolve issues of local importance, including financing the implementation of regulatory legal acts adopted by public authorities, and municipal legal acts adopted by local governments, to finance the implementation of certain state powers transferred to other levels of government.

Its first level is the sections that determine the expenditure of budget funds to perform state functions. This level includes the following sections:

1) national defense;

2) judicial power, public administration and local government;

3) international activities;

4) industry, construction industry and energy;

5) replenishment of state stocks and reserves;

6) repayment of public debt;

7) regional development;

8) social policy;

9) law enforcement and security;

10) development of market infrastructure;

11) healthcare and physical education;

12) culture and art, cinematography;

13) mass media;

14) education;

15) transport, communications, computer science, road management;

16) prevention and liquidation of emergency situations and natural disasters;

17) agriculture and fishing;

18) urban planning and housing and communal services;

19) research and promotion of scientific progress;

20) standardization and metrology, hydrometeorology, cartography and geodesy, protection of the environment and natural resources;

21) other expenses.

The second level of classification are subsections that specify the direction of budget funds to perform state functions within the sections.

The classification of target items of federal budget expenditures is the third level of the functional classification of budget expenditures of the Russian Federation, reflecting the financing of federal budget expenditures in specific areas of activity of the main managers of federal budget funds within the subsections of the functional classification of budget expenditures of the Russian Federation.

Classification of types of budget expenditures is the fourth level of the functional classification of budget expenditures of the Russian Federation, detailing the directions of financing budget expenditures by target items.

Economic classification of budget expenditures of the Russian Federation is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content.

This classification includes sections: current expenses, capital expenses, provision of loans minus repayments.

In turn, the sections are divided into subsections and include types of expenses, which are divided into cost items.

The classification of sources of financing budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and municipalities to cover the deficits of the corresponding budgets.

Classification of sources of internal financing of budget deficits of the Russian Federation includes groups, subgroups, articles, subarticles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, code of the administrator of sources of internal financing of budget deficits.

Administrators of sources of internal financing of budget deficits are state authorities, local governments, management bodies of state extra-budgetary funds, budgetary institutions created by state authorities and local governments that have the right to carry out state and municipal internal borrowings, enter into loan agreements and contracts to attract loans, provide state and municipal guarantees, carry out transactions with assets owned by state and municipal property.

Classification of sources of external financing of deficits of the federal budget and budgets of constituent entities of the Russian Federation includes groups, subgroups, articles, subarticles, elements, programs (subprograms) and codes of economic classification of sources of external financing of budget deficits, code of the administrator of sources of external financing of budget deficits.

Administrators of sources of external financing of budget deficits are government bodies that have the right to carry out government external borrowings, enter into loan agreements and contracts specified in foreign currency to attract loans, and provide government guarantees in foreign currency.

The economic classification of sources of financing budget deficits is a grouping of operations of the general government sector according to their economic content.

Departmental classification of federal budget expenditures is a grouping of expenses that reflects the distribution of budget funds among the main managers of federal budget funds.

The first level of this classification is the list of direct recipients of funds from the federal budget (ministries, departments, organizations, each of which is assigned a code).

The second level is the classification of target items of federal budget expenditures. It reflects funding for specific areas of activity of direct recipients of funds from the federal budget in certain sections and subsections of the functional classification of budget expenditures of the Russian Federation.

The third level is a classification of types of federal budget expenditures, which determines the directions of financing for target items in detail.

The departmental structure of federal budget expenditures, which establishes federal budget expenditures by main managers of federal budget funds, sections, subsections, target items and types of expenditures of the functional classification of budget expenditures of the Russian Federation, is approved by the federal law on the federal budget for the next financial year.

Departmental classification of budget expenditures of constituent entities of the Russian Federation is a grouping of budget expenditures of the constituent entities of the Russian Federation and reflects the distribution of budget allocations according to the main managers of budget funds of the constituent entities of the Russian Federation, sections, subsections, target items and types of expenses of the functional classification of budget expenditures of the Russian Federation.

Departmental classification of local budget expenditures is a grouping of local budget expenditures and reflects the distribution of budget allocations by the main managers of local budget funds, sections, subsections, target items and types of expenditures of the functional classification of budget expenditures of the Russian Federation.

The departmental structure of expenditures of the budgets of the constituent entities of the Russian Federation and local budgets, which establishes the expenditures of certain budgets by main managers of funds, sections, subsections, target items and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, is approved by the laws on the corresponding budget for the next financial year.

The budget classification of the Russian Federation is uniform for budgets of all levels of the budget system of the Russian Federation and is approved by federal law.

Legislative bodies of constituent entities of the Russian Federation and local governments can further detail the objects of the budget classification of the Russian Federation in terms of target items and types of expenses, without violating the general principles of construction and unity of the budget classification of the Russian Federation.

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TOPIC 4. Budget system of the Russian Federation

4.2. Budget classification

The main methodological document on the basis of which budgets are drawn up and executed is the budget classification.

Budget classification - this is a grouping of income and expenses of budgets of all levels, as well as sources of covering the deficit of these budgets with the assignment of classification grouping codes to objects. This classification is uniform for budgets of all levels and is approved by federal law. It is important because it is used:

To draw up, approve and execute the budget;
- control over the allocation and use of budget funds;
- ensuring comparability of budget indicators at all levels;
- drawing up consolidated budgets at all levels.

The Ministry of Finance of the Russian Federation approved the “Instructions on the procedure for applying the budget classification of the Russian Federation” by its order No. 38n dated May 25, 1999. According to the new budget classification, the state budget consists of four blocks: “revenues”, “expenses”, “budget financing” and “public debt”.

Classification of budget revenues

Budget revenues - these are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous revenues and income of targeted budget funds. Tax revenues consist of the following subgroups:

Taxes on profits (income), capital gains;
- taxes on goods and services, licensing and registration fees;
- taxes on total income;
- property taxes;
- payments for the use of natural resources;
- taxes on foreign trade and foreign economic transactions;
- other taxes, duties, fees.

Non-tax revenues include the following subgroups:

Income from property in state and municipal ownership, or from activities;
- income from the sale of land and intangible assets;
- receipts of capital transfers from non-state sources;
- administrative fees and charges;
- penalties, compensation for damage;
- income from foreign economic activity;
- other non-tax income.

Free transfers consist of subgroups:

From non-residents;
- from budgets of other levels;
- from state extra-budgetary funds;
- from government organizations;
- from supranational organizations;
- funds transferred to target budget funds.

The income of target budget funds includes the following target budget funds: road funds; environmental funds; Federal Fund of the Ministry of Taxes and the Federal Tax Police Service of the Russian Federation; Fund for the Development of the Customs System of the Russian Federation; State Crime Fund; Fund for Reproduction of Mineral Resources; Foundation of the Ministry of Atomic Energy of the Russian Federation; Trust Budget Fund for Assistance to Military Reform; Fund for the management, study, conservation and reproduction of aquatic biological resources; Federal Fund for Restoration and Protection of Water Bodies.

In turn, subgroups are divided into articles and subarticles. Thus, the subgroup “taxes on profit (income), capital gains” is divided into two articles: tax on profit (income) of enterprises and organizations and income tax on individuals. The article “income tax from individuals” is divided into three sub-articles: income tax withheld by enterprises, institutions and organizations, income tax withheld by tax authorities, and tax on gambling business.

Classification of budget expenses

Budget expenses - these are funds allocated to financially support the tasks and functions of state and local self-government. There are three structures of budget expenditures: functional, economic and departmental. The budget classification of expenses can be presented in the form of a diagram (Fig. 4.1)

Rice. 4.1. Classification of expenditures of the state budget of the Russian Federation

Functional classification - grouping of budget expenditures at all levels, reflecting the direction of budget funds to perform the main functions of the state. The grouping has a four-level structure: sections and subsections, target items and types of expenses.

State administration and local self-government;
- judicial branch;
- International activity;
- national defense;
- law enforcement activities and ensuring state security;
- fundamental research and promotion of scientific and technological progress;
- industry, energy and construction;
- agriculture, fishing, etc.

Sections are divided into subsections. Thus, the section “International Activities” consists of the following subsections: international cooperation; participation in peacekeeping activities; implementation of interstate agreements within the CIS; international cultural, scientific and information relations; economic and humanitarian assistance to other states.

Departmental classification - this is a grouping of expenses that reflects the distribution of budget funds among the main managers of federal budget funds. The main manager of funds is the head of the government body of the Russian Federation, who has the right to distribute federal budget funds to subordinate managers and recipients of budget funds.

Economic classification - grouping of budget expenditures at all levels according to economic content, reflecting the types of financial transactions through which the state performs its functions both within the country and in relations with other countries. Expenses are divided into categories, groups, subject items and subitems (four levels in total). There are three categories of expenses: current, capital expenses, provision of loans (budget loans) minus repayments.

Current expenses are part of budget expenses that ensure the current functioning of government bodies, budgetary institutions, etc. The category “Current expenses” includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. In turn, the group “Purchase of goods and services” includes the following subject items: remuneration of civil servants; wage accruals; purchasing supplies and consumables; business trips and official travel, payment for transport services, payment for communication services, payment for utilities, payment for geological exploration, etc. Subject items are divided into sub-items that reflect the most detailed distribution of budget revenues.

Capital expenditures are part of budget expenditures that support innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers.

Classification of sources of financing budget deficits of the Russian Federation

Sources of financing are divided into internal and external.

The classification of sources of internal financing of budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation, and local governments to finance deficits of the corresponding budgets. Sources of financing are divided into the following groups:

Financing the budget deficit through a loan from the Central Bank of the Russian Federation and changes in budget balances;
- government securities;
- budget loans received from state extra-budgetary funds;
- budget loans received from budgets of other levels;
- other sources of internal financing;
- proceeds from the sale of state and municipal property;
- state reserves of precious metals and precious stones.

The classification of sources of external financing of the federal budget deficit is a grouping of borrowed funds raised by the Government of the Russian Federation to finance the federal budget deficit.

Sources of external financing are divided into the following groups:

Loans from international financial organizations;
- loans from foreign governments provided by the Russian Federation;
- loans from foreign commercial banks and firms provided by the Russian Federation;
- changes in budget balances in bank accounts in foreign currency;
- other external financing.

Classification of public debts of the Russian Federation and constituent entities of the Russian Federation

Government debts are divided into internal and external.

The classification of public internal debts of the Russian Federation and constituent entities of the Russian Federation is a grouping of debt obligations of the Government of the Russian Federation and executive authorities of the constituent entities of the Russian Federation. The classification of government internal debts includes 27 types of internal borrowings:

  • targeted loans and deposits;
  • government domestic loans 1991 and 1992;
  • state internal debt of the Russian Federation, accepted from the former USSR;
  • treasury bonds;
  • government securities backed by gold;
  • OFZ-PK, etc.

The classification of types of public external debt of the Russian Federation is a grouping of public external debt obligations carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation. The classification consists of the group “State external debt of the Russian Federation”, which includes the following subgroups:

  • loans received from foreign governments;
  • loans received from foreign commercial banks and firms;
  • loans received from international financial organizations.

This may be of interest (selected paragraphs):