Characteristics and currents of Protestantism. Directions of Protestantism

Local budget management is based on a budget plan and a socio-economic development plan. The main function of planning is the formulation of goals and objectives for their implementation.

Budget planning is inextricably linked with planning the socio-economic development of the municipality.

These two plans must be interconnected. In this regard, they are developed and adopted simultaneously.

The goals of such planning are:

1) ensuring the socio-economic development of the municipality;

2) forecasting the volume of financial resources required to support planned activities;

3) forecasting the financial consequences of implementing plans and programs;

4) identifying opportunities for implementing various measures within the local budget.

Budget planning can be long-term and annual. But its validity period must be linked to the terms for which the plan for the socio-economic development of the municipality is determined, since the budget must ensure the implementation of the plan for socio-economic development. The joint discussion and adoption of these two plans makes it possible to judge the reality of achieving the intended goal and transparency in the expenditure of funds for the development of the territory.

A good example is the city of Rostov-on-Don, where all budget expenses are associated with the implementation of specific work, provision of services, etc.

The literature suggests the introduction of long-term multi-year planning; annual and long-term (integrated); annual

The budget planning system is a set of organization, methods and procedures for the budget formation project.

There are three options for budget planning:

– annual planning;

– annual planning and long-term financial planning (two stages of budgeting with common aggregate indicators for the next financial year);

– long-term (multi-year) planning, in which annual planning is fully integrated (one format, single procedures).

Budget planning can be divided into two relatively independent blocks:

– development of a long-term (medium-term) financial plan for the medium term;

- development of the budget for the next financial year.

The result of annual budget planning is the preparation of a draft municipal budget for the next financial year, the basis of which is a long-term financial plan for the medium-term (three-year) period, the drafting of which, in turn, is the result of medium-term financial planning.

At the same time, in accordance with Art. 174 of the Budget Code of the Russian Federation, medium-term financial planning is based on the results of medium-term and long-term socio-economic planning, as well as the main priorities of the socio-economic development of the municipality.

The process of developing the annual budget is ensured by the implementation of individual elements of the long-term financial plan related to the next budget year. However, the annual budget should be considered only as a more detailed and integral part of the long-term financial plan.

The long-term financial plan is not normatively approved and is developed in order to formulate an understanding of representative bodies of local self-government and the proposed directions of socio-economic development, identify opportunities in the future for the implementation of measures in the field of financial policy, track long-term target programs and timely control of measures in certain situations. The plan is developed for three years and is adjusted annually with a shift of one year ahead, taking into account socio-economic development.

The plan consists of separate sections, in these sections the ways of solving the problems facing the municipality in the field of economy in the planning period are justified, and the main indicators for industries and areas of the economy are determined.

Individual indicators must be justified, and the plan must provide for anti-inflationary measures and pay special attention to sections in the social sphere.

Long-term budget planning allows you to solve the following problems:

– ensuring the medium-term balance of income and expenses;

– determining priorities for the development of the territory and their reflection in the long-term financial plan, and through it in budgets, taking into account income restrictions;

– formation of well-founded programs for the implementation of territory development priorities;

– monitoring and analyzing the degree of achievement of set goals and the quality of forecasts;

– increasing the validity of strategic decisions;

– increasing the efficiency of using budget resources.

The process of annual budget planning for a specific municipal entity consists of detailing the directions, mechanisms and timing of the fulfillment of expenditure obligations, clarifying the schedule and features of accounting for revenue receipts, managing current liquidity, short-term borrowings, assessing and solving problems arising as a result of the formation of temporary cash gaps, establishing clear requirements for financial aspects activities of the main managers of budget funds.

The development of the annual budget is ensured through the implementation and detailing of individual elements of the long-term financial plan. Adopting a budget only for the next financial year does not make it possible to develop and implement the necessary steps towards the desired predicted changes and, if necessary, make adjustments. The following disadvantages of annual planning can be noted:

– lack of coordination between current, medium-term and strategic planning;

– lack of continuity in budget policy;

– the annual budget is not consistent with the long-term goals of the municipality with deficit and debt targets for many years;

– there is no programmatic approach to planning;

– the problem of planning in the implementation of investment programs;

– an obstacle to concluding long-term contracts.

The annual budget should be considered only as a more detailed and integral part of the long-term financial plan. At the same time, in view of the possibility of the emergence of objective factors that cause differences in the annual volumes of financial resources of the municipal budget, and also taking into account the need to obtain an accurate plan for revenue receipts during the year, some differences have a right to exist. However, these exceptions apply only to the revenue side of the budget.

Budget planning procedures are inextricably linked with almost all areas of activity of financial authorities. Thus, for the budget planning process, information from the main structural divisions of financial authorities is the necessary initial data (for example, registers of expenditure obligations, assessment of possible borrowing volumes). Conversely, the results of budget planning are the initial data for subsequent work in other areas of activity of financial authorities (for example, to ensure balance in the financial plan or draft budget, specific borrowing needs may be identified).

A significant part of the functions related to budget planning can be directly assigned to sectoral structural units directly involved, for example, in managing income and expenses. In this case, it is necessary to identify structural units within the financial body, which are directly involved in the development of the draft budget and long-term financial plan in the process of budget planning.

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Budget management means controlling expenses, comparing with monthly, quarterly and annual goals, reporting major deviations, making adjustments when significant changes occur. This activity may seem simple, but it is an essential component of building trust in the CIO. Here are some principles to help CIOs avoid working in reactive mode.

If you deviate from your budget goals by less than 5% up or down, calmly continue working.

If you are 5-10% below budget, you may want to work with your business and functional leaders to take advantage of the savings.

If you spend 20% less than planned, you will be called a "cheapskate" until you explain the savings and return 10% to the IT organization's chief accountant or CFO. Typically, such fluctuations are possible due to personnel issues or delayed start of projects. Be prepared for the fact that next year When drawing up a budget, you will be under special control.

Overspending of the budget by 5-15% leads to the need for detailed explanations of the reasons and immediate corrective actions.

Overspending by more than 15% could result in your resignation. Serious consideration is required: this situation could test your relationship with your management team unless they have been prepared for this development in advance.

The above principles apply to both project costs and operating budgets, but the latter deserves closer attention.

Managing project budgets requires various compilations. Conditions affecting the company's revenue and profits may force management to review the list of projects and cut some of them (remember the adage, “Know when to hold and when to sell”).

Freezing or canceling projects, if it happens, is a fairly simple process. Before stopping or curtailing a project, calculate the costs of stopping it and starting it again from where it stopped. Typically, such costs can amount to 10-30% of the total cost. Project in in this case can be compared to a jet engine. You need time for it to stop completely, and when you turn it back on, it also takes a certain amount of time to reach full power.

If a project has spent two-thirds of its budget or is more than two-thirds completed, then its termination is advisable only in the event of a crisis situation. The chances of ever completing it drop to almost zero, since the people involved in its implementation are distributed among other types of work. If a project is put on hold with the intention of returning to it later, take care to preserve the environmental parameters (specifications, programs, hardware configuration, execution stage and financials, etc.).

IN Lately The term budget management (or budgeting) of an enterprise is becoming popular in management and accounting literature, which is positioned as a modern tool for managing the financial activities of companies, works only at the most advanced enterprises and provides them with leadership in the market. What does budget management mean, what elements does the budgeting system include, and why does an enterprise need it? More on this later in the article...

Budgeting as a modern management tool

From the course economic theory It is well known that any resources, including financial ones, are limited. Therefore, the enterprise must manage these limited resources most effectively in order to preserve and increase these resources. For these purposes, the enterprise must have a plan (or budget). But the plan itself does not ensure the effective allocation of resources, therefore, along with the planning system, a system of accounting, control, and analysis of planned and actual data must be established in order to timely monitor deviations from the plan and take corrective actions.

Under budget management (budgeting) refers to modern financial planning technology, which allows planning, control and analysis of the activities of an enterprise through a system of approved budgets.

The main tool here is the budget. Under budget is understood as a financial plan in which all indicators relate to either the income or expenditure side. All financial activities of the enterprise are reflected in the budget.
Budgets vary according to the planning period. There are:

short-term (planning period up to a year);
medium-term (term - from one to three years);
long-term budgets (drawn up for a period of three to five years).

In the West, budgeting technology has long ceased to be considered trendy, having moved into the category of regular management tools. Today in Russia, almost no successful enterprise operates without a budget in one form or another. For many foreign companies, the presence of a financial budget for the enterprise as an integral part of the business plan is a mandatory criterion for investing in the development of this enterprise. The budgeting process itself is seen as helping to reduce the uncertainty and risks that inevitably exist in the market.

The budget determines the main strategic directions of activity for the enterprise, and development scenarios are modeled in it. A common practice for enterprises is to develop several development scenarios (the standard is to use at least 3: optimistic, pessimistic and the most realistic), allowing management to be ready to make flexible decisions depending on the scenario.

The budgets being developed must be consistent with each other; if the budget plans to make a profit, then ways of disposing of the resulting profit are also planned; if losses are planned, it is necessary to ensure the replenishment of working capital to cover current costs, using borrowed funds, for example, by obtaining a loan from a bank.

Budgeting for small, medium and large enterprises

It may seem that budgeting is only necessary for large and medium-sized enterprises. In fact, why would a small enterprise need a budget?

The fact is that the problems of small enterprises are associated mainly with a lack of resources, the margin of financial strength of such enterprises is very small, therefore, without proper control over the cost of production, the availability of funds (by monitoring receivables and payables), these enterprises can easily turn out to be unprofitable and lead to bankruptcy of their owners. Initially, these issues are decided by the head of the enterprise, but human capabilities are limited, so the manager is not able to calculate dozens of options for the development of events, keep records and analyze the resulting deviations; he simply does not have enough time for this. But you still need to organize the actual production process...

This leads enterprises to the need to use tools for management control and analysis of financial activities, one of which is the establishment of a management accounting and budgeting system at the enterprise.

Large enterprises undoubtedly have more resources for budget management, both human and financial, but they also have many problems: the presence of heterogeneous businesses, a large range of products, an extensive cost structure, and a complex organizational structure. Management is faced with various management issues, the solution of which determines whether the enterprise will ultimately make a profit or not, for example, what is more profitable - to produce it ourselves, or to use the services of third-party manufacturers, what types of products are more profitable to produce, etc.

All these problems lead to the fact that without effective management, resources will be spent irrationally, and without proper information, optimal management decisions will not be made.

As practice shows, a budgeting system is necessary for any enterprise, regardless of its scale (both for large and medium-sized, and for small enterprises). The main difference lies in the form and composition of budgets (the number of required budgets for small businesses is usually small, which cannot be said about large ones), as well as the complexity of filling them out and agreeing on them.

Main elements of the budget management system

Many methods for establishing budget management at an enterprise have been developed. At the same time, each technique contains some basic elements on which the structure of the system is based. The main elements of the budget management system are:

Financial structure;
Budget structure;
Budget management regulations.

Under financial structure refers to the organization of financial responsibility centers, defining their hierarchy and intended to manage the cost of the enterprise’s activities. Wherein, Center for Financial Responsibility (FRC) are structural divisions of an enterprise, distinguished not by their functional characteristics, but by their ability to generate income for the enterprise or accumulate costs and be able to bear responsibility for the amount of costs incurred or income acquired. So, for example, in each commercial organization there can be divisions responsible for the amount of costs incurred (usually production divisions), called cost centers, as well as divisions responsible for generating income, or CFD income centers (for example, a sales department).

Under budget structure refers to the set of budgets used to plan and account for the activities of an enterprise.

The budget structure usually includes three main budgets:

Income and Expenditure Budget (IBB)- ensures management of the profitability/profitability of the enterprise;
Cash Flow Budget (CFB)- contributes to enterprise liquidity management;
Balance Sheet Budget (BBL)- designed to manage enterprise assets,

as well as various operating budgets (sales budget, direct expenses budget, overhead budget, etc.), which are the basis for the formation of basic budgets.

Regulations or provisions on budgetary management in an enterprise are intended for organizing budgetary activities. They contain the basic principles of budget management in an enterprise. The following regulations are usually used:

Regulations on financial structure- determines the financial structure of the enterprise;
Regulations on the budget structure- determines the budget structure of the enterprise;
Regulations on planning and financial and economic analysis- regulates the planning sequence, procedure and methods for assessing achieved results.

Thus, the totality of the above basic elements determines the methodology for setting up a budget management system at an enterprise.

Setting up a budget management system at the enterprise

Due to the fact that establishing budget management at an enterprise is not an easy task, which requires a lot of time and money, it is generally accepted practice to involve third-party consultants to jointly develop a budgeting implementation project. At the same time, optimization of time costs is achieved because third-party consultants, firstly, are experts in the subject area and usually have a clear sequence of implementation actions ready; secondly, consultants are focused on the project, they are not distracted by other duties (like employees of an enterprise that is implementing its planning system on its own); thirdly, from the outside it is often better to see the weak points of the enterprise organization and it is easier to overcome organizational barriers that have existed in the enterprise for years.

IN general view, the establishment of a budget management system at an enterprise can be presented as a sequence of the following stages:

Analysis of the existing financial planning model of the Enterprise
Formation of the financial structure of the Enterprise
Formation of the budget structure of the Enterprise
Formation of management accounting policies of the Enterprise
Setting up accounting and management accounting
Determination of planning methodology and financial and economic analysis
Selecting a budgeting automation program
Setting up an automated budgeting program
Development of budgeting regulations at the enterprise, user training

A special place in the budgeting system is occupied by the organization of accounting and management accounting at the enterprise. Moreover, if accounting is required by law, then the need for management accounting is related to modern market realities. This leads to the fact that some enterprises organize a separate division dedicated to management accounting. However, given that management and accounting have many common points contacts (at least primary accounting documents), so keep 2 services dealing with different types accounting is inappropriate. Therefore, it is worth optimizing the procedures for compiling analytical features and combining the interests of the two accounts.

Be that as it may, the need to maintain management accounting leads to the fact that the workload on the accounting department increases, the requirements for the accountant increase: the time frame for preparing reports is reduced, the detail and volume of data increases. But this helps to improve the status of an accountant - from a simple bookkeeper, he turns into an analyst, providing the manager with the necessary information to make adequate management decisions.

To summarize, I would like to note that this article contains only the most general principles setting up a budgeting system at the enterprise. Practice shows that the introduction of budget management at an enterprise helps to increase financial discipline, improve the economic justification of decisions made, improve the operational cost management system, and improve the professional skills of personnel in the field of financial management.

Management – This is a purposeful process of influence of a subject on an object to achieve a certain result.

Management in general is a rather complex, multidimensional concept; it can be viewed from the point of view different approaches:

- instrumental approach– as a set of certain tools, methods, techniques of influence;

- process approach– as a specific process;

- functional approach– as a set of functions;

- systematic approach– as systems.

From a more complete point of view, systemic, approach – budget management - this is a complex process that represents the unity of the managed and management systems, where the set of financial and budgetary institutions (institutions) acts as the control system (budget management subjects), and the set of budgetary relations acts as the managed system (budget management objects).

Recently, all over the world, including in Russia, in the sphere of state and municipal management, management tools that were borrowed from the business sphere are increasingly being used (strategic planning, focus on the final result, performance efficiency), in connection with this the emergence of new concept - b budget management

Budget management is a process of managing the formation, distribution and use of state (municipal) resources and optimization cash flows in the interests of the socio-economic development of individual territories and the country as a whole, as well as improving the quality of life of the population of these territories.

From the perspective of a systems approach, the content of the budget management system can be structured as follows (Fig. 4.2.)

I. Subjects of budget management: financial and budgetary institutions (budget management apparatus)

The budget management apparatus consists of large quantity bodies and services, which can be classified according to two main characteristics - by the degree of specialization in managing budgetary relations and by the level of management.

a) General budget management is carried out by:

Federal level(in regions and municipalities, budget management is structured similarly to the federal level)

President of the Russian Federation(speaks with a Budget Message, which reflects the main directions of budget policy (for example, in 2010, the President delivered a Budget Message on June 29, where he outlined increasing the efficiency of budget expenditures as the main priority, and on June 30, the Government approved a Program to improve the efficiency of budget expenditures), signs federal laws, including “On the Federal Budget” (has the right of the “last” signature), issues decrees and orders on financial matters.

Main Control Directorate of the President of the Russian Federation(under the Administration of the President of the Russian Federation) - is vested with a number of control powers in the budgetary sphere, but cannot independently apply sanctions; it can only issue orders to eliminate financial violations in the budgetary sphere.

Federal Assembly of the Russian Federation(reviews and approves projects federal laws in the financial and budgetary sphere; draft federal budget, as well as a report on its execution).

Government of the Russian Federation(regulates and controls the financial activities of ministries and departments, inter-budgetary relations, informs the State Duma about the progress of execution of the federal budget, and also provides the Accounts Chamber with the information necessary for the exercise of its control powers).

Thus, the President of the Russian Federation determines the strategy for managing budgetary relations, has the right of final signature on financial laws, and has control powers. Executive authorities organize work on managing budgets, carry out planning, operational management of budgets and current control. Bodies of representative power exercise parliamentary control when considering and approving budgets and based on the results of its execution. This division of functions in the sphere of managing budgetary powers is projected at the regional and municipal levels.

b) Specialized bodies for managing budgetary relations

Ministry of Finance of the Russian Federation – a federal executive body that ensures the implementation of a unified financial policy in the state and manages the organization of finance in the country.

The main powers of the Ministry of Finance in the budgetary sphere(Article 165 of the Budget Code of the Russian Federation) :

Develops the main directions of the budget and tax policy of the Russian Federation;

Develops a forecast of the main parameters of the budget system of the Russian Federation, incl. consolidated budget forecast;

Draws up a draft federal budget and provides methodological guidance in the field of drawing up and executing budgets of the budget system of the Russian Federation;

Responsible for the execution of the federal budget;

Maintains a register of expenditure obligations of the Russian Federation;

Distributes interbudgetary transfers between regions;

Develops budget reporting forms for all budgets, etc.

Federal Treasury - ensures the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, carries out preliminary and current control over the conduct of transactions with federal budget funds (Article 166.1 of the Budget Code of the Russian Federation).

From January 1, 2008 (in connection with the adoption of the new edition of the Budget Code of the Russian Federation), Article 215, which was called “Treasury execution of budgets” (as an alternative to “bank execution of budgets” before the adoption of the Budget Code of the Russian Federation in 2000), was excluded from the Budget Code of the Russian Federation in 2000. appeared new article– “Fundamentals of Budget Execution”, where the Federal Treasury is assigned "cash services for budget execution", i.e. conducting and accounting for operations on cash receipts to the budget and cash payments from the budget (Article 6 of the Budget Code of the Russian Federation), thus, execution of budgets is now provided executive authorities(Government of the Russian Federation, Administration of the Smolensk region or the city of Smolensk) and organized by the relevant financial authorities(Ministry of Finance of the Russian Federation, Departments of Finance of the Smolensk Region and the city of Smolensk), and the Treasury acts not as a manager, but as a cashier, treasurer (however, the Federal Treasury can transfer the functions of a cashier to executive authorities, provided that cash execution is ensured at the expense of the region’s own income).

Federal Service for Financial and Budgetary Supervision(since 2005) – carries out functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control authority (Article 166.2 of the Budget Code of the Russian Federation). Her main specialization in the field of budget control is control over the use of federal budget funds, WBF funds, compliance with the requirements of the budget legislation of the Russian Federation by recipients of financial assistance from the federal budget, guarantees of the Government of the Russian Federation, and budget loans.

The Federal Tax Service– a federal executive body that exercises control over the correctness of calculation, completeness and timeliness of tax payments to the relevant budget (since taxes play a predominant role in budget revenues, its role is very large).

Federal Customs Service– control over the receipt of customs legislation and the receipt of customs payments to the budget.

Accounts Chamber of the Russian Federation(Article 167.1 of the Budget Code of the Russian Federation) is a permanent independent financial control body reporting to the Federal Assembly of the Russian Federation.

The main specialization in the field of budget control is control over the execution of the federal budget and the use of federal property, as well as financial examination of draft federal laws that provide for budget expenditures or affect the formation and execution of the federal budget and extra-budgetary funds.

II. Budget management object: budgetary relations.

III. Control levels: federal, regional, municipal, which from January 1, 2006 was divided into 2 sublevels (in accordance with Federal Law No. 131 of 2003):

– level of municipal districts and urban districts;

Level of urban and rural settlements.

IV. Functional elements of budget management: budget planning and forecasting, operational budget management, budget control

Function– is an external reflection of the internal essence of a phenomenon, i.e. this is the work that a particular category performs.

Forecasting In general, this is exploration of the future

1. Budget forecasting– an informed judgment about the prospects for the possible state of the budget in the future, alternatives for its development and deadlines for implementation.

The purpose of forecasting is justification of the prerequisites for making certain management decisions on the formation and execution of the budget for the medium or long term.

Budget forecasting methods:

2 groups of methods

1. Formalized methods(mathematical)

Modeling;

Correlation and regression analysis.

2. Expert assessment methods(more subjective, less formalized)

Problems in the field of budget forecasting. The criteria for the quality of forecasts are their accuracy and the presence of systematic deviation. In foreign practice, 2 types of forecasting are common - conservative and optimistic. With conservative forecasting, incomes are deliberately underestimated; with optimistic forecasting, government revenues are unjustifiably increased. expenses, which leads to regular excess of the legally established budget deficit. Overestimating expected revenues is fraught with a budget deficit and an increase in debt, or a reduction in spending. Underestimation of budget revenues (more often observed in our practice at all levels) leads to incomplete use of resources, which reduces the efficiency of expenditures.

The forecast of budgetary indicators should be considered in the general context of macroeconomic indicators (GDP, inflation rate, etc.). The most obvious connection is between macroeconomic indicators and the forecast of tax revenues. Inflation forecast error distorts real cost funding provided by law. In our country, this error is observed from year to year - for example, for 2010, inflation was predicted at 6.5%, but in reality it was 8.8%. Inaccurate exchange rate predictions can change the cost of servicing external debt. However, first of all, competent forecasts of world prices for raw materials are important.

To assess the accuracy and quality of budget forecasting in the Russian Federation, we can cite next numbers- during the crisis of 2008-2009. for GDP growth, the Ministry of Economic Development erred in estimates by 14.6%, although a deviation of 0.5 percent is considered acceptable; for investments - by 30.8 percent, with the norm being 1.5 percent. In 2009, against the backdrop of an unbridled rise in oil prices, plans for income and expenses were raised. At first, the cost of a barrel was set at $52, and revenues at 7.4 trillion rubles. But oil prices jumped to $129 per barrel, and the Ministry of Finance was “persuaded” to budget for a barrel cost above $90. Revenues were raised to 10.9 trillion rubles and increased obligations were accepted for them, including pension and social obligations. Then both oil and income fell, but it was impossible to get out of the circle of obligations assumed; the Reserve Fund saved us. Thus, due to the poor quality of forecasts, serious risks arise for fiscal policy and, ultimately, for overall macroeconomic stability.

2.Budget planning – activities for the development and preparation of a draft budget, which ensures balance and proportionality of budget revenues and expenses, coordination and coordination of the activities of participants in the budget process during budget execution.

Budget planning is one of the stages of the budget process.

The preparation of draft budgets is preceded by:

1. development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy;

2. preparation of consolidated financial balance sheets.

Budget planning methods:

Economic analysis;

Extrapolations;

Normative;

Balance;

Index;

Software-targeted

Problems in the field of budget planning . Currently in Russia, the preparation of draft budgets is based on the “from what has been achieved” method, when budget items for the upcoming financial year are determined by indexing the budget indicators of the previous financial year. One of the indexes is the CPI, which determines the level of inflation. The situation in the field of budget planning should be changed by a programmatic approach to budgeting, based not on the indexation of expenses of the previous period, but on the achievement of specific goals and objectives, for which a certain amount of funding is planned, laid down in the form of a program with a specific indication of activities, deadlines, and performers.

3. Operational financial management in the public sector – a set of measures developed on the basis of operational analysis of the current financial situation, pursuing the goal of obtaining maximum effect at minimum costs.

Operational management of budgets is carried out by executive authorities at all levels - the Ministry of Finance of the Russian Federation, the Department of Finance of the Smolensk Region, the financial department of the Administration of Smolensk and other bodies and services that manage budgetary relations on a daily basis.

4.Budget control- allows you to compare the actual results of using budget resources with planned indicators, identify reserves for their growth, and outline ways to use them more efficiently.

Classification of financial control according to various criteria, the main ones of which include:

1.Types of control– administrative, parliamentary, departmental, intra-economic, independent, public, etc.

2.Forms of control– audit, inspection, supervision, etc.

3. By time– preliminary, current, subsequent

4. Organs, exercising control, incl. and in the public sector

As part of the budget process, many of its participants are vested with control functions. Thus, certain control powers are exercised by the President of the Russian Federation, executive and legislative authorities, specialized control bodies (Federal Treasury, Accounts Chamber of the Russian Federation, FSFBN, etc.), as well as managers of budget funds (ministries, departments).

It is important to take into account that there are close connections between all functional elements of the budget management system, including feedback connections. A special role here belongs to control, which should be carried out at all stages of budget management.

V. Methods of influence: taxation, budget financing, budget lending, etc.

VI. Impact tools: fines and penalties for violations of budget and tax legislation, tax breaks, subsidies, subventions, subsidies, budget loans, etc.

VII. Legal support: Constitution of the Russian Federation, Budget and Tax Codes, laws regulating budget legal relations.

VIII. Regulatory support: instructions, norms, standards, tariffs.

IX. Information Support: budget and financial reporting, statistical data, Internet resources, etc.

X. Purpose and result of impact: improving the quality of life of the population.