The budget classification, containing codes for the types of expenditure, is a grouping of budget indicators at all levels by profits and expenditures, as well as all sources of financing that are attracted to cover deficits. Thanks to this classification, it is possible to compare the indicators of all budgets. Codes for the types of expenses and income are systematized in order to have complete information about the formation of income and the implementation of budget spending.
Budget classification
The budget classification of the Russian Federation was adopted by means of the Federal Law in 1996, and in 2000 it was significantly amended and supplemented. The budget classification includes sections for codes of types of budget revenues, codes for types of budget expenditures, sources of financing deficits, operations of the public administration sector. In addition, sources of internal financing in the budget deficit and external financing of the federal budget, types of internal debt of the Russian Federation, its constituent entities and municipalities, as well as types of the country's external debt are indicated. ATThis article will focus on one of the sections that lists the codes for the types of expenses. Expenses are classified according to the following criteria.
The functional section reflects the budgetary funds allocated for the implementation of the main activities of the state. For example, defense, management and the like. A classification of codes for types of expenses is compiled in this way: from the section through subsections to target items, then the types of expenses are opened directly. The type of departmental classification is associated with the management structure, it displays a grouping of legal entities that receive budgetary funds, that is, they are the main managers of budgetary funds. The type of economic classification demonstrates the division of government spending into capital and current, it also reflects the composition of labor costs, all material costs and the purchase of services and goods. This is classified according to the following principle: from the category of expenses to groups, then from subject articles to sub-articles.
Functional classification
Functional classification is a grouping of budget expenditures at all levels of the system of the Russian Federation, which reflects the expenditure of funds (purchase of goods, defense needs, etc.) to perform all the main functions of the state. There are four levels of classification: from sections to subsections, target articles are allocated from them, then types of expenses are determined for each. For example, state administration and local self-government are coded 0100, while judicialpower under the code 0200. International activities - 0300, national defense - 0400, state security and law enforcement - 0500, promotion of fundamental research, scientific and technological progress - 0600, industry, construction and energy - 0700, code 0800 was given to agriculture and fisheries, and protection natural resources, geodesy, cartography and hydrometeorology - 0900.
Next comes transport, communications and informatics, roads - 1000. The market and the development of its infrastructure - 1100, housing and communal services - 1200, Ministry of Emergency Situations - 1300, education - 1400, art, culture and cinematography - 1500, media - 1600, he alth care and physical education - 1700. Social policy is given the code 1800, state debts - 1900, state reserve funds and replenishment of stocks are under the code 2000. Budgets of other levels are financed under the code 2100, elimination and disposal of weapons (including under international treaties) - 2200, 2300 - special expenses for the mobilization of the economy, space - 2400. Under the code 3000 are the so-called other expenses. And the code of KOSGU (Classification of operations of the general government sector) 3100 belongs to the target budget funds. Further detailing occurs, which can be seen in the following example. In section 0100 (state administration and local self-government), subsection 0101 is the activity of the head of state (president of the country), the target article is 001, indicating the maintenance of the head of state, the type of expenses is 001, that is, the monetary content (salary of the president of the Russian Federation). In the same way, budgets are built at each level, taking into account the specifics andspecifics. Functional classification is necessary to determine the federal needs where budget investments are directed.
Departmental classification
This grouping of expenses refers to the recipients of funds from the budget, and every year this list is re-approved by law, that is, the budgets of each subject of the Federation and each local budget must be approved by the relevant authorities. The KOSGU Comparative Table includes all state bodies, all off-budget funds, all self-government bodies and municipal institutions that must apply CWR (expenditure type codes). Since 2016, autonomous and budgetary institutions have been using them without fail. The KOSGU code is the main component of the classification of budget expenditures. The structure of such a code: the corresponding group, subgroup and element from 18 to 20 bits. The rules of application and the list of types of expenditure are the same in all budgets of the country's system. Code 100 denotes the costs of ensuring the functioning of municipal bodies and management bodies of extra-budgetary state funds, state institutions. Code 200 - purchase of goods, services. This also includes works for municipal and state needs. Code 300 - social payments to citizens. Code 400 denotes capital investments in municipal state property.
Under the code 500 are interbudgetary transfers. Subsidies to autonomous, budgetary and non-profit organizations - code 600. Municipal public debt - code 700, and 800 - other budgetaryinvestments. Here the classification is detailed down to sub-groups (eg 340, 110 and so on) and elements (eg 244, 119, 111). For autonomous and budgetary institutions, the list is greatly reduced. Only the following codes apply: 111, 112, 113 - wages and other payments to workers, 119 - insurance premiums, payment of benefits, 220 and 240 - purchase of goods, services, works (for social security, such purchases are under code 323), and social payments citizens - 321. Scholarships - 340, grants, bonuses to individuals - code 350, other payments to the population - code 360. Capital investments - 416 and 410, and investments in construction - 417. Code 831 is used to execute judicial acts. Payment of taxes, fees and other payments - code 850. A contribution to an international organization goes under code 862, and payments under agreements with international organizations and governments of other states - 863.
Classification linkage
The distribution of costs requires the obligatory management of the table of correspondence between the codes of the KOGSU and the above codes, and this is done by all state bodies and local governments, all institutions and non-budgetary funds. Especially for autonomous and budgetary institutions, the Ministry of Finance has provided an additional clarifying table of correspondence between KOSGU and CWR. If the payment of expenses is made according to codes that do not correspond to departmental detailing, this is considered an inappropriate expenditure of budgetary funds, and liability, including criminal liability, is imposed for this. Examples of linking by classification, which are given below,will help to correctly compose such documentation.
Today, no institution or organization can live without fixed spending on information and communication technology. They are paid differently at the municipal, regional and federal levels, even for autonomous and budgetary institutions there are some peculiarities in payment. The recipients of budget investments are different bodies. ICT at the federal level is paid for under code 242 (refers to the procurement of goods, services and works - the ICT sector). At the municipal and regional levels, this code is applied only with the appropriate decision of the financial authority of the constituent entity of the Russian Federation or municipality. If such a decision has not been made, ICT is paid for under code 244 (other purchases of goods, services and works). In the same way, budget expenditures are carried out in territorial off-budget funds. For autonomous and budgetary institutions, ICT spending is provided for under code 244, but code 242 is not provided.
Procurement of equipment
For example, the situation is as follows: how to register the cost of acquiring GLONASS equipment to equip vehicles, what type of expenses should be applied here? If this is a defense order, then the code for the type of expenses will be 219, if not, then one of the elements of type 244 (other purchases of goods, services and works). It is necessary to accurately determine the article, sub-article of KOSGU and then correctly reflect these costs in the financial statements. Defining an article is not an easy task. For example, you buy a car antenna, pay for installation, andsetting (not defense order). These expenses are also reflected under code 244, because the car antenna cannot be related to other elements of the expense type. This is not code 241, because it is not scientific or research work and not experimental design work. This is not code 243, because this product cannot be attributed to the target for the overhaul of municipal property. And this is not code 242, because the antenna is not a means of communication in itself, and its installation is not an information technology service.
Only code 244 remains, and using it in this case is the only correct way out. Or another situation. A new elevator car is being installed (not a defense order), and the type of costs of such costs must be determined. The installation of an elevator is associated with the replacement of an old cabin with a new one (overhaul contract) or the elevator cabin is installed initially (change in technical characteristics, contract for reconstruction or construction). In the first case, expenses must be reflected in element 243 (purchase of goods, services, work for the overhaul of municipal property). In the second case, the element with the code 410 (budget investments). Or, for example, a video recorder is bought. If this is a defense order, the costs must be reflected in the code element 219, and if not, then again the required code is 244 (for the same reasons as the costs for the antenna).
Business trip
In 2016, municipal state institutions, when planning budgets and executing them, must ensure comparabilityindicators, that is, to conduct analytics of accrued expenses by their types, and not only by KOSGU codes, the details of which are saved. Now this must be done simultaneously using both the KOSGU codes and the VR codes. The procedure for assigning travel expenses to the corresponding codes has also changed. What code is used to pay for a business trip and services related to it (booking tickets, their delivery, hotel reservations, etc.)? These services are provided by a third-party organization on the basis of an agreement, and therefore they are reflected in the BP element with the code 244.
If an employee of a municipal government agency goes on a business trip, then everything related to his expenses on the trip goes under code 112 (other payments to staff except wages). If the seconded person works in any state body (hereinafter referred to as the division into civil and military bodies), then his expenses are under code 122 (other payments to personnel of municipal state bodies, except for wages). If a serviceman or a person equated to him is sent, there will be code 134 (other payments to personnel with special ranks). And, finally, if the seconded employee is an employee of the off-budget state fund, then the code of his expenses is 142 (other payments to personnel except wages).
Travel expenses
Let's say a civil legal contract is concluded with a certain citizen for the provision of any services or work. Question: how to spend these expenses if the compensation for his travel expenses is part of the payment under the contract and if it is paid separately? In the firstIn this case, the payment is reflected in the same BP code as the contract. These expenses are paid depending on the level of the budget and the type of institution - under expense element 244 or 242. In the second case (when separate compensation), travel expenses are reflected in element BP 244 (other purchases of goods, services and works for municipal needs).
Next, you need to act according to the elements of VR group 100 (expenses for paying personnel for the functioning of state bodies, management bodies of extra-budgetary state funds, state institutions), codes 142, 134, 122, 112, which reflect the payment of travel by employees under the report. But in the second case (when a civil legal contract was concluded), it is by no means possible to apply the elements of the VR of group 100, because labor legislation does not apply to citizens who are not employees of state bodies and institutions. And such expenses do not apply to subgroups 230, 220, 210, to elements 243, 242, 241. Only one code is suitable here - 244.
Enterprise expenses
Expenses associated with the reception of official delegations should be reflected in the PB 244 element (other procurement of goods, services and works for municipal needs), because this type of expenses cannot be attributed to any other element. This cannot go under code 241 as scientific, research or experimental design work, does not fit under code 243 as the purchase of goods, services and works for the overhaul of municipal property, it is impossible to designate these expenses with code 242 as the purchase of goods, services and works in the sphere ICT.
In the sectionIII of the instructions, which were approved by order of the Ministry of Finance of the Russian Federation No. 65N dated July 2013, states that all hospitality expenses of each institution must be reflected in element VR 244. All other decisions will be wrong and may lead to charges of misappropriation of public funds.
Outsourcing
Outsourcing (providing the necessary personnel under the contract) also involves the cost of paying for services. For example, the institution needed a watchman, a disinfector or a plumber. According to the contract, it is necessary to reflect the costs of paying for such services under element BP 244 (other purchase of goods, services, works for municipal needs).
In the legislation of our state there is no such thing as outsourcing. However, there are private clarifications, where specialists from the Ministry of Finance indicate that the conclusion of an outsourcing contract is equal to a contract for the provision of services or the performance of work by a contract method. The costs under the contract are considered as expenses for the purchase of security services (watchman), disinfection, repair of water supply or sewerage systems. Such expenses cannot be attributed to any of the elements of VR, except for the element at code 244. In the same way as in the previous examples, this type of expense does not fit either under code 241, or under 242, or under 243.
Giving subsidies
It often happens that a subsidy is provided from the regional budget to an operator in the region (an autonomous non-profit organization) in order to carry out a capitalrenovation of apartment buildings. The transfer of the subsidy is reflected under the BP element of code 630, in parallel in the financial statements indicating these expenses under the sub-item of KOSGU with code 242. The authorities have the right to provide subsidies to ANOs that are not municipal and state, since such organizations are created to perform precisely such functions.
Element of type of expenses 630 and sub-item 242 reflect subsidies to organizations (except for municipal and state). This is completely suitable for such a situation when a regional operator performs repairs of apartment buildings. Providing a subsidy to a non-governmental organization and monitoring the implementation of repairs does not contradict the law, moreover, even BP codes are provided for such payments.
