The methodology for forecasting revenues to the local budget is focused on improving the efficiency of managing municipal property and finances. It allows you to objectively plan the distribution of funds in the coming period. Consider further an example of a methodology for forecasting budget revenues.
General information
Approval of the methodology for forecasting revenues to the budget of the Ministry of Defense is carried out by administrative and administrative acts of the municipality, regional laws. When developing, the provisions of the BC and TC operating on the territory of the country are taken into account. The list of municipal budget revenues managed by the MO (chief administrator) is determined by a regulation that establishes the relevant powers.
Calculations
Considering an example of a methodology for forecasting revenues to the budget of the Ministry of Defense, one should pay attention to the presence of a number of indicators, in accordance withwhich planning is carried out. The calculation is based on:
- The main directions of the financial policy of the Moscow Region for the upcoming and planned periods.
- Reporting departments of the Federal Tax Service, Treasury.
- Statistical documents.
- Reporting on local budget execution.
- Estimates of the volume of payments in the current year.
Specifics
The methodology for forecasting revenues to the budget provides for the implementation of calculations in the context of sources, according to the classification adopted in the Russian Federation. In the absence of the required initial information, planning is carried out in accordance with an assessment of the volume of payments in the current period. Grant receipts include interbudgetary transfers from the district, regional fund. They can be presented in the form of subventions, grants, subsidies and so on. The planning of amounts from internal sources of financing the deficit for the coming and each subsequent year is carried out in accordance with the calculations of the administrators of this type of payment.
Compulsory deductions
The methodology for forecasting revenues to the local budget provides for the procedure for calculating the amount of duty. This takes into account deductions for:
- Production of notarial acts by employees of territorial authorities, endowed with the relevant competence, in accordance with the regulations of the Russian Federation.
- Issuance by the municipal authority of a special document allowing movement on the highways of the Moscow Regionvehicles transporting oversized/heavyweight, as well as dangerous goods.
Formula
The methodology for forecasting revenues to the budget establishes the following equation for calculating the expected amount of duty:
Pgos=Edema x K+/-D, in which:
- Ngos - planned fee amount.
- Edema is the expected amount of mandatory contributions.
- D - falling (-) or additional (+) amounts of state duty in the coming year. They are caused by changes in BC and NC.
- K is a coefficient that characterizes the dynamics of transferring amounts in the current period compared to the reporting year.
Forecasting non-tax revenues to the budget
When planning, the amounts expected to be received from the use of objects that are in municipal ownership according to the classification code 95211109045100000120 are taken into account. An exception is the property of autonomous institutions, unitary enterprises, including state-owned ones. The methodology for forecasting revenues to the budget provides for the following equation for calculation:
Par. them.=(Edema +/-D) x K, in which:
- Par. them. – the amount of payment for the lease of municipal property, planned to be received.
- Edema - the amount of annual accruals of amounts from the operation of facilities, in accordance with the agreements concluded.
- D - falling out / additional deductions from the provision of material assets for use. Correspondingthe indicator is determined by the decrease/increase in the areas of objects provided for rent.
- К – deflator coefficient. It is applied to the rental rate or to the estimated value of objects in the planning period.
Information
The methodology for forecasting budget revenues prescribes taking into account other amounts expected to be received from the provision of paid services under the code 95211301995100000130. The amounts are administered in accordance with Federal Law No. 8, which regulates access to information about the work of state bodies, territorial authorities, and also by government Decree No. 860. According to the latter, the rules for charging fees for providing data on the activities of these institutions are approved. The amount, the procedure for transferring amounts is also established by the specified government Decree.
Sale of property
Forecast of receipt of income from the sale of material assets owned by the municipality, in terms of the sale of fixed assets under the code 95211402053100000410, is carried out in accordance with the property privatization plan, approved by the decision adopted at the meeting of deputies of the Moscow Region. The exception is objects transferred to autonomous institutions, unitary, state-owned enterprises. These incomes are non-systemic.
Reimbursement for fixed assets
Proceeds from compensation for damages under the mandatoryinsurance, when the beneficiaries are recipients of funds from the budget funds of rural settlements, are accounted for under the code 95211623051100000140. Compulsory insurance is carried out by concluding contracts with insurers. The agreements indicate the amount of payment in the event of an insured event. Income is calculated upon the occurrence of an event, in accordance with the supporting documents provided.
Administrative sanctions
Other receipts from pen alties (fines), damages are credited to the budget under the code 95211690050100000140. These amounts are administered on the basis of the Code of Administrative Offenses. Accrual is made in accordance with protocols on administrative offenses. These receipts are non-systemic.
Extra
Receipts that do not have a permanent nature and established rates, income for which it is impossible to determine the base, are calculated in accordance with applicable standards. This takes into account the expected assessment of their accrual for the current year. Planning of other own sources of revenues of the municipal budget is carried out according to the data on the amounts actually credited in the last reporting period and the expected transfer in the current year. This takes into account the dynamics of indicators. A methodology for forecasting revenues to the federal budget is being developedauthorized agencies, in accordance with the nature of payments expected to be received from a particular economic segment.
