6.2. The essence of the budgetary process and its stages
The term & quot; process & quot; (Latin processus - advancement) means the course of a phenomenon, the successive change of states, stages of development, etc.
The budget is in constant development, movement. Consecutive change of states, stages of development can be defined as a budgetary process. It should be emphasized that the sequence of stages is not purely mechanical, but is regulated by the rules of budget law, which reflect a consistent change of stages, a cyclical nature, a change in the rights and obligations of participants in the budgetary process.
The stage of the process is its specific part, united by a set of procedural actions aimed at achieving an independent (final) goal. Each stage is characterized by the task facing it. The main thing for determining the independent stage of the process is its completeness.
The budget process contains procedural rules, i.e. order of application of substantive law. If we talk about the general theoretical aspects of procedural norms, they (1) determine the composition of the participants in a particular activity; (2) indicate the types of necessary actions and their mandatory sequence; (3) provide for an organized form of each action; (4) establish the rights and obligations of participants in this activity; (5) determine the order of decision-making. It should be avenged that all these aspects are inherent in the norms of the budget process. Procedural norms are procedural in nature and are distributed according to the stages of the budgetary process.
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According to Art. 6 The US Budget Process - the budgetary process regulated by the legislation of the Russian Federation, the activities of public authorities, local governments and other participants in the budget process for drawing up and reviewing draft budgets, approving and executing budgets, monitoring their implementation, budget accounting, drawing up, external verification, review and approval of budgetary reporting;
In paragraph 1 of Art. 152 The US BC contains an exhaustive list of participants in the budget process, which include:
o President of the Russian Federation;
o the highest official of the subject of the Russian Federation, head of the municipal formation;
o Legislative (representative) bodies of state power and representative bodies of local self-government (hereinafter - legislative (representative) bodies);
o executive bodies of state power (executive and administrative bodies of municipalities);
o The Central Bank of the Russian Federation;
o state (municipal) financial control bodies
o government extra-budgetary funds;
o main administrators (administrators) of budgetary funds;
o main administrators (administrators) of budget revenues;
o the main administrators (administrators) of sources of financing the budget deficit;
o budget recipients.
The budget process consists of the following 4 stages of budgetary activity:
o drafting the budget - more than a year;
o review of the draft budget and approval of the budget;
o budget execution - 1 year;
o drawing up a report on the execution of the budget and approval of the report - more than half-naked.
That is, the duration of the budget process is about 3 years.
Since 2008, the federal budget is approved for a period of 3 years - the next and planned period (two fiscal years). Regional and local - for 1 year or 3 years in accordance with the law of the subject or legal act.
Drafting of projects is the exclusive prerogative of the supreme bodies of executive power, i.e. for the federal - the US government. Direct compilation - the Ministry of Finance (regions and municipalities - their financial bodies).
The drafting of the project is based on:
o Budget Message of the President of the Russian Federation;
o Forecast of the socio-economic development of the corresponding territory;
o main directions of budgetary and fiscal policy.
The federal budget - the beginning of compilation usually 10 months before the beginning of the next financial year.
Consideration of draft budgets and approval is the exclusive prerogative of the supreme legislative bodies of the United States, the subjects of the United States, representative bodies of municipalities.
The State Duma is considering a draft federal budget in three readings. The review process is within 80 days.
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Execution of the budget means ensuring the full and timely receipt of approved income and financing the expenditure obligations of the authorities.
For budgets of all levels, a treasury system for budget execution is established. That is, the execution of budgets, the management of budget accounts is carried out by the Federal Treasury.
The report on the execution of budgets is provided:
o Federal - no later than June 15 this year;
o regional - no later than June 1 this year;
o local - no later than May 1 of this year
The report on the execution of the federal budget is sent to the US Chamber of Accounts (for review and conclusion) no later than June 15 of the current financial year. It conducts checks, using for this purpose its materials of checks and audits. Not later than September 15, the Accounts Chamber submits a report on the report to the State Duma and the US Government.
After receiving the conclusion, the State Duma considers the report on the execution of the federal budget, reports of the Minister of Finance and the Chairman of the Accounting Chamber are heard.
Based on the results of the hearing, a decision is made:
o on approval of the report on the execution of the federal budget;
o about the rejection of the report on the execution of the federal budget.
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