According to the norms of the budget code of the Russian Federation, a budget list is a document that is prepared and maintained by the budget funds manager (chief administrator of sources for covering the budget deficit). The main purpose of this document is to implement the budget for expenditures (sources of funds to cover the budget deficit). Budget painting, in fact, is an operational plan for the distribution of expenses and income.
The basis for drawing up the budget list is the budget approved by the State Duma. It is formed in strict accordance with the budget classification: according to the articles of the departmental and functional classification, chapters, subsections, and sections themselves.
In order to draw up a budget list, the chief manager of budget resources has ten days, after which he is obliged to submit it to the Ministry of Finance of the Russian Federation.
After all the main managers of budgetary resources submit their budgetary receipts to the Ministry of Finance, a summary document is formed on their basis, which is then approved by the Minister of Finance. This process takes a maximum of seventeen days from the date of adoption of the law relating to the federal budget. Then the consolidated budget list is sent to the Federal Treasury for further execution. Also, copies of the consolidated budget list are received by the Accounts Chamber of the Russian Federation and the Federal Assembly for review.
After the ten-day period has passed since the approval of the consolidated budget list document, the body responsible for budget execution shall communicate the values of the indicators to all recipients of budget resources and subordinate administrators. To this end, he sends them notifications of the size of budgetary resources for the entire subsequent budget period.
After the budgetary institution receives such a notification, it must form and submit for approval an estimate of expenses and income in no more than 10 days, in accordance with the established form. Then, the superior manager of the budget appropriation must approve or reject it. He has five days to do this.
A budgetary institution, which performs the functions of the main manager of budgetary resources, also forms an estimate of expenses and income, which is approved by the head of such an institution.
Once this document has been approved in such a way, it will be transferred to the body that is responsible for budget execution on the same day.
The execution of budget indicators in many respects depends on the main managers (GR), managers and recipients of budget amounts.
The main manager of federal budget resources is the state body of the Russian Federation, vested with the right to distribute federal budget funds to recipients of such resources and subordinate managers, as well as to those budgetary institutions of health, culture, education and science that are of the greatest importance. He controls reporting, the implementation of plans for the provision of municipal and state services, targeted use and timely return of budget funds.
The manager of budget funds can be both the local government and the government, which has the right to distribute funds among subordinate recipients of budgetary resources.
The responsibilities of the manager include drawing up a budget list, setting limits on budget obligations for each subordinate recipient and providing them to the budget executing agency.
Recipients of budgetary resources include budgetary institutions or other organizations that have the right to receive and use state appropriations, according to the budget list for the corresponding year.
A certain part of such recipients are state institutions, the financing of which takes place according to the corresponding cost and income estimates.
Thus, the budget list is such a document without which budget execution is simply impossible.
