One of financial instruments, which the Russian Government uses to implement its powers, are budgetary reserve funds. The Government of the Russian Federation has two such funds: the Reserve Fund of the Government of the Russian Federation and the Reserve Fund of the Government of the Russian Federation for the Prevention of Liquidation emergency situations and the consequences of natural disasters. Their creation is provided for in Art. 81 of the Budget Code of the Russian Federation of July 31, 1998 N 145-FZ (hereinafter referred to as the Budget Code of the Russian Federation). This article is devoted to the reserve fund of the Government of the Russian Federation.
This fund is created in the expenditure side federal budget, its size cannot exceed 3 percent of the approved federal law on the federal budget for the corresponding year of total expenditures (Part 3 of Article 81 of the Budget Code of the Russian Federation). Thus, even if the federal budget has a deficit, i.e. budget expenditures exceed its revenues, or, for example, are sequestered, i.e. If there is a proportional reduction in its expenditure part, then this will not affect the size of the reserve fund of the Government of the Russian Federation in any way, and it will remain unchanged. One should fully agree with this approach. The government must have a guaranteed volume budget funds to cover unexpected expenses. What will be the volume of funds accumulated in the fund is decided at the stage of developing the draft federal law on the federal budget for the next fiscal year. Appeal to those accepted in last years Budget laws allow us to say that these amounts usually do not exceed one billion rubles. Thus, in the Federal Law of December 14, 2015 N 359-FZ “On the Federal Budget for 2016”, the reserve fund of the Government of the Russian Federation is defined in the amount of 836,000.0 thousand rubles. For comparison: in 2011 the corresponding figure was 1,000,000.0 thousand rubles, in 2012 - 1,000,000.0 thousand rubles, in 2013 - 1,000,000.0 thousand rubles, in 2014 - 950,000.0 thousand rubles, in 2015 - 855,000.0 thousand rubles. As you can see, depending on the year, the amount of the reserve fund of the Government of the Russian Federation practically does not change and fluctuates within one billion rubles. If we talk about the location of data on the reserve fund of the Government of the Russian Federation in the structure of the federal budget, then in the budget for 2016 they are in Appendix 10 "Distribution of budget allocations by sections, subsections, target items (state programs of the Russian Federation and non-program areas of activity), groups types of expenses classification of federal budget expenditures for 2016", in the section "National Issues" subsection " Reserve funds"target item "Reserve Fund of the Government of the Russian Federation" (other budgetary allocations). In the federal laws on the federal budget for 2012 and 2013, the target item was called somewhat differently: "Reserve Fund of the Government of the Russian Federation" (reserve funds).
Approved by Decree of the Government of the Russian Federation of April 15, 2014 N 320 Government program"Control public finance and regulation financial markets", within the framework of which subprogram 2 "Regulatory and methodological support and organization is implemented budget process"Among its tasks, in particular, there is such a task as creating reserves for the fulfillment of the expenditure obligations of the Russian Federation, ensuring the stable functioning of the reserve funds of the President of the Russian Federation and the Government of the Russian Federation. The statement of such a task is surprising, because that is why the reserve fund is called reserve, that the funds accumulated in it themselves act as a guarantee of repayment of unforeseen expenses and any need to ensure the “stable functioning of reserve funds” simply does not exist.
Funds from the reserve fund of the Government of the Russian Federation are allocated to financial support unforeseen expenses, including federal events not provided for in the federal budget for the corresponding financial year. Indeed, when preparing the federal budget, it is impossible to predict all possible expenses that may arise. As you know, all funds included in the federal budget are strictly tied to specific items of its expenditure. As a rule, the Government of the Russian Federation cannot redistribute them within the budget on its own. This is the prerogative of the legislator, who can introduce, albeit at the initiative of the same Government, changes to the law on the federal budget. Therefore, the Government of the Russian Federation, which exercises executive power, must have a certain freedom of action in cases where socio-economic, and sometimes political situation in the country and in the world as a whole. Without sufficient financial security, such freedom is obviously impossible to ensure. That is why a reserve fund is created. These are funds that the Russian Government can spend freely. The procedure for using budgetary allocations from the reserve fund is determined by the Government of the Russian Federation (Part 6, Article 81 of the Budget Code of the Russian Federation), which, by Resolution No. 838 of July 8, 1997, approved the corresponding Regulations. As you can see, this Regulation was adopted before the entry into force of the RF BC and has never been changed since then. According to clause 3 of the Regulations, the funds of the reserve fund are spent on financing: state support for public associations and organizations; production of state awards, anniversary medals; holding meetings, symposiums, exhibitions and seminars at the highest level on issues of national importance; payment of one-time bonuses and provision of one-time financial assistance citizens for services to the state; publication of collections of normative acts and legislation of the Russian Federation; carrying out repair and restoration work at the request of government authorities of the Russian Federation; other events carried out according to decisions of the President of the Russian Federation and the Government of the Russian Federation.
The key here, I think, is the last of the above areas, which allows the Government, at its discretion, to spend the money from its reserve fund for virtually any purpose.
In addition, I would like to specifically make a reservation that the provision of subsidies from the reserve fund of the Government of the Russian Federation does not apply general rules formation, provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation, approved by Decree of the Government of the Russian Federation of September 30, 2014 N 999. Let us recall that, according to clause 2 of these Rules, subsidies are provided in order to provide financial support for the implementation budget obligations, arising when public authorities of the constituent entities of the Russian Federation exercise powers on the subjects of jurisdiction of the constituent entities of the Russian Federation and the subjects of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, and expenditure obligations to be fulfilled by the bodies local government on local issues. Thus, allocations from the reserve fund - special kind subsidies, the provision of which is not linked to the fulfillment by their recipients of any budgetary obligations.
Decisions of the Government of the Russian Federation on the allocation of appropriations from the reserve fund are made in cases when the funds at the disposal of federal bodies executive power and the executive authorities of the constituent entities of the Russian Federation carrying out these activities are not enough. The government makes relevant decisions independently and at its discretion. It is impossible to oblige the Government to make an appropriate decision. To make a positive or, on the contrary, negative decision, the decisive factor is the position of the Ministry of Finance of the Russian Federation, which prepares draft decisions on the allocation of funds from the reserve fund and endorses them, thereby de facto making this decision. Legally, the decision to allocate funds is formalized by issuing an order of the Government of the Russian Federation.
And here the question arises: which entity has the right to apply to the Government of the Russian Federation with an initiative to allocate funds from the reserve fund? The answer to this is mainly provided by clause 4 of the Regulations on the procedure for spending funds from the reserve fund of the Government of the Russian Federation. These are federal executive authorities and executive authorities of the constituent entities of the Russian Federation. They are the ones who submit documents to the Ministry of Finance of the Russian Federation justifying the need for the requested funds, including estimates financial calculations, as well as, if necessary, conclusions from interested ministries and departments. It seems that such a right should also be given to all state corporations (for example, Rosatom State Corporation, Roscosmos State Corporation, etc.), which, although in their organizational and legal form non-profit organizations, but at the same time combine powers and federal body executive power and at the same time the powers of an economic entity. So far, only one of them - the Deposit Insurance Agency - has the right to initiate consideration of the issue of allocating funds from the reserve fund of the Government of the Russian Federation. So, according to Part 2 of Art. 40 of the Federal Law of December 23, 2003 N 177-FZ "On Deposit Insurance individuals in the banks of the Russian Federation" in the event of insufficiency of the Agency's property, financing of activities the implementation of which is entrusted to it by federal laws can be carried out at the proposal of the Agency's board of directors (the highest management body of this state corporation. - Author) at the expense of the reserve fund of the Government of the Russian Federation. As can be seen , the formulation of the legal norm in this case is not imperative. Therefore, the Russian Government is not obligated to allocate funds from the reserve fund, even if it has received a corresponding proposal from the Agency’s board of directors. One should unconditionally agree with this approach, since only the Government, in accordance with paragraph a Part 1 of Article 114 of the Russian Constitution executes the federal budget both in terms of income and expenses.
What and to what extent are the funds from the reserve fund of the Government of the Russian Federation spent? An analysis of reports on the use of appropriations from the reserve fund of the Government of the Russian Federation allows us to obtain a comprehensive answer to these questions. According to Part 7 of Art. 81 of the Budget Code of the Russian Federation, a report on the use of budgetary allocations from the reserve fund is attached to the quarterly and annual report on the execution of the federal budget. The report form is contained in Appendix 3 of Order of the Ministry of Finance of the Russian Federation dated May 4, 2008 N 49n “On approval of quarterly and annual budget reporting on the execution of the federal budget, consolidated budget Russian Federation and state budgets off-budget funds provided to the Government of the Russian Federation." The report is being prepared by the Federal Treasury. However, getting acquainted with them turns out to be not so easy. The author of this article attempted to find them on the official websites of the Government of the Russian Federation (http://government.ru), the Ministry of Finance of the Russian Federation Federation (http://www.mmfm.ru) or the Federal Treasury (http://www.roskazna.ru) turned out to be inconclusive, which causes some confusion.The required documents were found on the official website of the State Duma (http://www. duma.gov.ru) in automated system support of legislative activities (ASZZD).
An analysis of the reports for 2008, 2011, 2012 and 2013 reveals some general trends. First of all, it should be noted that funds from the reserve fund of the Government of the Russian Federation were allocated mainly to federal executive authorities, and relatively rarely. In 2008, the Russian Government made relevant decisions twelve times (total amount of allocated funds 413,993,694.91 rubles), in 2011 - seven times (total amount of allocated funds 156,742,600.0 rubles), in 2012 - eight times (total amount of allocated funds 337,652,700.0 rubles), in 2013 - nine times (total amount of allocated funds 5,247,683,400.0 rubles).
With enviable regularity, funds from the reserve fund of the Government of the Russian Federation are allocated to the Administration of the President of the Russian Federation to finance expenses related to the celebration of the next anniversary of the victory in the Great Patriotic War (2011 - 49,800,000.0 rubles; 2012 - 38,258,900.00 rub.; 2013 - 38,258,900.00 rub.). Without questioning the need to adequately celebrate the anniversary of the Great Victory, it is nevertheless appropriate to ask the question: why the financing of these expenses, which are absolutely foreseeable and understandable, should be carried out from year to year, including from the reserve fund Russian Government? Let us remember that the purpose of the reserve fund is to finance unforeseen expenses.
An analysis of the reports available to the author of this article on the use of appropriations from the reserve fund of the Government of the Russian Federation allows us to say that the financing of events related to certain, let us emphasize, well-known anniversaries in advance, is a common practice. Thus, in 2008 and 2013, funds were allocated from the reserve fund of the Government of the Russian Federation to support events dedicated to the 1020th and 1025th anniversary of the Baptism of Rus', respectively, and in 2012 - to financially support the costs associated with the production of 300 gift sets of medals "B" commemoration of the 200th anniversary Patriotic War 1812." It is unlikely that such a practice should be considered correct and objectively justified.
There are many cases when funds from the reserve fund are allocated for major socially significant events both within the country and abroad. Thus, in 2008, 222,950,000.0 rubles were allocated. for financial support of events related to the Days of Russia in Latin American countries.
There are cases when funds from the reserve fund are allocated to provide financial assistance to citizens, and in isolated cases, to specific individuals personally. For example, in 2012, funds were allocated (30,100,000 rubles) to provide one-time financial assistance to individual employees of special purpose units at the rate of 100 thousand rubles per person, and in 2013 - 23,000,000 rubles. to provide one-time financial assistance to the families of sailors who died as a result of the sinking of the research vessel Amethyst in 2011, in the amount of 1 million rubles for each deceased.
Let us emphasize that the Russian Government is in fact not constrained by any strict framework when deciding on the allocation of funds from its reserve fund. For example, by order of February 25, 2011 N 301-r, the Federal Medical and Biological Agency was allocated up to 7.4 million rubles from the reserve fund of the Government of the Russian Federation to pay for the final stages of treatment abroad for a certain citizen I.O. Skvortsova. One can only guess why she was lucky enough to receive such a large sum for obviously expensive treatment, and even abroad. True, by a strange coincidence, in the period from July 15, 2008 to May 22, 2012, the Deputy Minister of Health and Social Development of the Russian Federation was the namesake of the said citizen - V.I. Skvortsova, who is currently the Minister of Health of the Russian Federation. It is obvious that in this case we are talking, in essence, about providing the same material assistance, albeit by allocating funds for treatment. The regulation on the procedure for spending funds from the reserve fund of the Government of the Russian Federation allows this, but it contains an important clause that financial assistance is provided for merits to the state. If citizen I.O. has any Skvortsova were, then this should have been specifically indicated in the government order on the allocation of funds. Since in this case we are talking about the management of federal budget funds, society has the right to know what and how these funds are spent. It seems that in order to ensure that in such situations, and judging by the content of the reports on the expenditure of the reserve fund, they are rare, no questions arise, it is necessary to post on the official website of the Government of the Russian Federation information for what specific services to the state this or that the citizen received financial assistance. The author of this article on personal experience(which will be discussed below) knows well how difficult it is to achieve the allocation of funds from the reserve fund of the Government of the Russian Federation, even many times less than the same 7.4 million rubles allocated for the treatment of the same citizen I.O. Skvortsova.
According to Part 7 of Art. 81 of the Budget Code of the Russian Federation, a report on the use of funds from the reserve fund of the Government of the Russian Federation is attached to the quarterly and annual reports on the use of federal budget funds. With this approach, the picture of spending budget allocations is unlikely to be complete. It seems that the report on the allocation of appropriations should also be accompanied by a detailed summary report on their intended use. As is known, paragraph 2 of clause 4 of the Regulations on the procedure for spending funds from the reserve fund of the Government of the Russian Federation provides that the bodies at whose disposal the funds of the fund are allocated submit such a report to the Ministry of Finance of the Russian Federation within a month after the relevant measures are taken. The State program “Public Finance Management and Regulation of Financial Markets” was mentioned above. Within its framework, in particular, subprogram 3 “Ensuring openness and transparency of management” is being implemented public finance". This subprogram is aimed at increasing the information openness of the Ministry of Finance of Russia and the executive authorities subordinate to it. It seems quite reasonable to raise the question of posting, during the implementation of the subprogram, on the official website of the same Ministry of Finance of Russia detailed reports on the targeted use of budget allocations allocated from the reserve fund of the Russian Government Federation. We have to admit that at present these reports are absolutely inaccessible. Neither the Ministry of Finance of Russia nor the executive body itself that submitted the report there post them on their official websites.
In general, it should be noted that despite the above-mentioned shortcomings, the Government of the Russian Federation spends the reserve fund quite rationally, only when it is not possible to finance a solution to a particular problem in any other way, which should, of course, be agreed with. As a result, the funds of the reserve fund are not selected in full in the financial year due to the fact that there are no corresponding decisions of the Government of the Russian Federation, which means they remain in the budget and are considered unfulfilled assignments provided for by the consolidated budget schedule. This can be easily verified by comparing reports on the use of reserve fund allocations and laws on the federal budget for the corresponding year where maximum dimensions these funds. Thus, in the federal budget for 2011, the reserve fund of the Government of the Russian Federation was determined in the amount of 1,000,000.0 thousand rubles, and the cash execution for the allocation of funds according to the report for 2011 amounted to only 142,369,804.29 rubles.
Now I would like to specific example show how procedurally the allocation of budgetary allocations from the reserve fund of the Government of the Russian Federation occurs. The author of this article had, I think, a rather rare opportunity for a legal scholar to get acquainted in practice with how funds are allocated from the reserve fund of the Russian Government, and even to take an active part in this, frankly speaking, difficult matter. Such experience, I think, is very important. The fact is that acquaintance with the well-known commentaries to the Book Code of the Russian Federation, published in recent years, allows us to make an unambiguous conclusion that those authors who tried to comment on Art. 81 of the RF BC, in the opinion of the author of this article, they clearly failed to cope with this task. Their “comments” were limited to rewriting the provisions of the same Article 81 and citing figures on the size of the reserve fund in the federal budget for the corresponding year (Comments to Budget Code Russian Federation / Executive editor Doctor of Law, Professor Yu.A. Krokhina. M.: YURAIT, 2010. P. 270 - 271), and even that is not always correct. It is unlikely that such “comments” are of any scientific value, much less useful in practice. In addition, even in them there are gross errors. So, Yu.V. Tyutin, commenting on Art. 81 of the Budget Code of the Russian Federation, states that in the Budget Law for 2009 and for the planning period of 2010 and 2011. The standard value of the Reserve Fund is set at 5 trillion 147 billion rubles. (clause 4, part 1, article 1). The numbers are given correctly, but the specified reserve fund has nothing to do with reserve funds executive bodies state authorities, about which we're talking about in Art. 81 of the Budget Code of the Russian Federation, including, of course, the reserve fund of the Government of the Russian Federation, alas, does not have it. The article of the same name is dedicated to him. 96.9 "Reserve Fund" of the Bank of the Russian Federation. It seems that the responsible editors of the comments, the same Professor Yu.A. Krokhina, she should be more attentive to her editorial responsibilities and not allow such gross mistakes on the part of any member of the team of authors. However, the authors of such comments to Art. 81 of the BC RF is difficult to judge strictly, because with a high degree of probability it can be assumed that all of them did not have the opportunity to personally decide in practice the issue of allocating funds from the reserve fund of the Government of the Russian Federation, and therefore have a vague idea of ​​how this happens, especially since in the current legislation there are essentially no corresponding norms . The more interesting and useful the author’s example given below will be.
In 2002, in the history of Russian statehood there was an important and significant for the entire system government controlled date - 200th anniversary of the formation of the ministries. As Yu.A. correctly noted. Tikhomirov, Alexander I and Speransky opened with their transformations new stage- the State Council and ministries are established as bodies of sole centralized management. It is quite obvious that this event could not go unnoticed by state level. Indeed, the country's political leadership decided to celebrate this significant date at the proper level. By Decree of the President of the Russian Federation dated May 6, 2002 N 445 “On the celebration of the 200th anniversary of the formation of a unified system of executive authorities of Russia,” an organizing committee was formed to prepare and conduct events dedicated to the 200th anniversary of the formation of ministries in Russia, the chairman of which was approved by the head of the Russian Governments. Paragraph 3 of the Decree ordered the Government of the Russian Federation to approve the composition of the organizing committee, as well as to develop and approve a plan of organizational measures.
By Order of the Government of the Russian Federation dated May 20, 2008 N 731-r, the personal composition of the organizing committee was approved, the members of which included the then president Russian Academy Sciences Yu.S. Osipov and the then director of the Institute of State and Law of the Russian Academy of Sciences, academician B.N. Topornin. It is therefore natural that academic science, represented by the Institute of State and Law of the Russian Academy of Sciences, was initially actively involved in the preparation of the Plan of Main Activities to commemorate the 200th anniversary of the formation of ministries in Russia, and after the approval of this Plan by Decree of the Government of the Russian Federation dated July 23, 2002 N 1004 -r - already in its implementation. The Ministry of Labor of the Russian Federation was responsible for the preparation of the Plan, which turned to the Institute of State and Law of the Russian Academy of Sciences with a request to provide proposals for inclusion in the Plan. On behalf of the then deputy director of the institute N.Yu. Khamaneva, the author of this article prepared and coordinated the relevant proposals, which were sent to the Russian Ministry of Labor. As a result, the Plan included two events with the participation of the Institute of State and Law of the Russian Academy of Sciences, namely: 1) holding a scientific and practical conference “History and current state unified system of executive power in Russia" (dated September 2002); 2) preparation and publication of the monograph "Executive power in Russia: history and modernity, problems and prospects for development" (2003). However, inclusion in the Action Plan is completely did not automatically mean the allocation of funds for the publication of the same monograph, and this issue seemed to be the key one.
One of the then deputy directors of the Institute of State and Law of the Russian Academy of Sciences, Yu.L. Shulzhenko was very skeptical about the possibility of receiving budget funds for the publication of the monograph, since they were not immediately allocated, and considered this idea to be futile. On the contrary, the author of this article believed that there were chances for success and they were quite high, since this event was included in the Plan of Major Events to commemorate the 200th anniversary of the formation of ministries in Russia, approved by the Government, and thus the decision to publish the monograph was made, it just needs to be done. Of course, there was no illusion that this would be easy and simple. There was a certain and, as it later turned out, very significant work to be done, which stretched over the period from August 2002 to August 2003, i.e. took a total of one year. In general, there were two points of view. Which of them would prevail had to be tested and thereby once again confirm the truth of the well-known words: he who laughs last laughs best.
The first step was a referral to the Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation A.L. Kudrin, an appeal from the Institute of State and Law of the Russian Academy of Sciences (N 14202-26-2115.4 dated August 9, 2002) with a request to provide the data that needs to be reflected in the application for the allocation of funds necessary for the publication of the monograph. By letter dated 09/03/2002 N 14-02-09, the Ministry of Finance of Russia advised that it is necessary to prepare and submit to the ministry a cost estimate with the necessary calculations and justifications, agreed upon with all responsible executors provided for by the Plan of Major Activities to commemorate the 200th anniversary of the formation of ministries in Russia. These were the Ministry of Economic Development of Russia, the State Statistics Committee of Russia and the Federal Archive. The author of this work had no experience in preparing such estimates, because I encountered this for the first time. Therefore, it was decided to send letters to a number of publishing houses that could publish the monograph in the future with a request to prepare an approximate cost estimate. The choice fell on the publishing houses "Legal Literature", "New Legal Culture" and a number of others, specializing in publishing literature on law. Based on the data received from publishing houses, an estimate of the costs of publishing the monograph was prepared. In addition, a team of authors was formed under the leadership of the Deputy Director of the Institute of State and Law of the Russian Academy of Sciences, Doctor of Law, Professor N.Yu. Khamaneva. Now it was necessary to agree on the cost estimate with the co-executors, the three federal executive authorities. It was necessary to obtain the signatures of one deputy minister (Ministry of Economic Development of Russia), one deputy chairman state committee (Goskomstat of Russia) and one head of the service (Rosarkhiv), because Only on their signatures was it possible to put the official seals of the relevant departments. Appeals were sent to these managers, to which were attached a draft cost estimate for the publication of the monograph. During the approval process, which took about four months in total, from December 2002 to March 2003, the estimate was refined and supplemented. Finally, the draft estimate was agreed upon and by letter dated March 13, 2003 N 14202-26-2115.4, the Institute of State and Law of the Russian Academy of Sciences sent it to the Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation A.L. Kudrina. In addition, a separate appeal was sent to the government finance department of the Russian Ministry of Finance with a request to allocate additional funds to pay for the distribution of the monograph, which were not included in the cost estimate for its publication. The fact is that the monograph was planned to be sent to government agencies and legal educational institutions throughout Russia, to a total of 92 addresses. To the considerable surprise of the author of this article, the Ministry of Finance of Russia, by letter dated 04/09/2003 N 14-02-09, considered it expedient to reduce the circulation of the monograph from the original 3000 copies to 2300 copies, and also, which was a particularly unpleasant surprise, proposed to additionally agree on the draft cost estimate also with the Ministry of the Russian Federation for Press, Television and Radio Broadcasting and Mass Communications (MPTR of Russia), which was not listed among the federal executive authorities - co-executors for the preparation and publication of the monograph. An attempt by the author of this article together with the Deputy Director of the Institute of State and Law of the Russian Academy of Sciences, the head of the team of authors for the preparation of the monograph N.Yu. Khamaneva, through negotiations during a visit to the Russian Ministry of Finance, to convince the department of the redundancy of additional approval of the draft estimate was unsuccessful. Head of the Department of Social Sphere and Science V.A. Shalaev was adamant. It became clear that Russia would still have to obtain approval from the MPTR, and the corresponding appeal was immediately sent to this ministry. It took about two more months to obtain approval and clarify the draft cost estimate. Its final version was sent by the Institute of State and Law of the Russian Academy of Sciences in letter dated June 20, 2003 N 14202-26-2115.4 to the Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation A. L. Kudrina. This option was accepted by the Ministry of Finance of Russia, which, in a letter dated 07/08/03 N 01-02-01/14-1933 to the Government of the Russian Federation, indicated that it considered it possible to allocate in 2003 from the reserve fund of the Government of the Russian Federation the Russian Academy of Sciences for the Institute of State and rights 310.0 thousand rubles. Attached to the letter was a draft order of the Government of the Russian Federation, endorsed by the then First Deputy Minister of Finance of the Russian Federation T.A. Golikova.
The specified letter from the Ministry of Finance of Russia in the apparatus of the Government of the Russian Federation was transferred for execution to the Department of Culture, Education and Science, with which the author of this article established working contact, prepared and sent a brief information on the substance of the issue to this department. Thanks to the operational work of the department, the issue of allocating funds from the reserve fund for the publication of the monograph was included in the agenda of the meeting of the Government of the Russian Federation on August 14, 2003, at which this decision was made. As a result, Decree of the Government of the Russian Federation dated August 18, 2003 N 1166-r was issued on the allocation of 310 thousand rubles from the reserve fund of the Government of the Russian Federation to the Russian Academy of Sciences for the Institute of State and Law in 2003.
In 2004, with these funds, the team of authors of the Institute of State and Law of the Russian Academy of Sciences prepared and published the monograph “Executive Power in Russia: History and Modernity, Problems and Development Prospects,” and the author of this article, who became one of the co-authors of the book, also acquired, it appears to be invaluable practical experience in successfully resolving the very difficult issue of allocating funds from the reserve fund of the Government of the Russian Federation, as they say, “on the initiative from below.”
In conclusion, I would like to note the following. Currently, a draft of a new edition of the Budget Code of the Russian Federation is being developed, which should replace the current 1998 Budget Code of the Russian Federation. It seems that an article similar to Art. 81 of the current BC of the Russian Federation, should be detailed in the new code. Some suggestions about what needs to be done in this direction have been made in this article. The main thing is that the funds of the reserve fund of the Government of the Russian Federation must be spent openly and publicly, of course, with the exception of those cases when it is necessary to ensure state secrets, since, albeit in rare cases, budgetary allocations from the reserve fund of the Government of the Russian Federation are carried out on the basis of government decisions classified as “secret”. In addition, it is necessary to amend the current Regulations on the procedure for spending funds from the reserve fund. It should spell out in more detail the powers of the Russian Ministry of Finance when deciding on the allocation of funds from the fund, which would exclude the possibility of this department at its discretion to complicate the procedure for their allocation, for example, through the same additional approvals of the draft cost estimate, as mentioned above.

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Reserve Fund of the Russian Federation.

The Reserve Fund of the Russian Federation was formed on February 1, 2008, after the division of the Stabilization Fund into the Reserve Fund and the National Welfare Fund of Russia. As of September 1, 2014, according to the Ministry of Finance, the volume of the reserve fund amounted to 3,387.34 billion rubles.

The reserve fund contributes to the stability of the country's economic development, reducing inflationary pressure and reducing the dependence of the national economy on fluctuations in revenues from the export of non-renewable natural resources.

The Reserve Fund actually replaced the Stabilization Fund of the Russian Federation. Unlike the Stabilization Fund of the Russian Federation, in addition to federal budget revenues from oil production and export, the sources of formation of the Reserve Fund are also federal budget revenues from gas production and export.

The reserve fund is a part of the federal budget that is subject to separate accounting, management and use in order to ensure balance (cover the deficit) of the federal budget.

Unlike the Stabilization Fund of the Russian Federation, in addition to federal budget revenues from oil production and export, the sources of formation of the Reserve Fund are also federal budget revenues from gas production and export.

The Federal Law on the Federal Budget for the next financial year and planning period establishes the normative value of the Reserve Fund in an absolute amount, determined on the basis of 10 percent of the gross volume projected for the corresponding financial year. internal product specified in the federal law on the federal budget for the next financial year and planning period.

The reserve fund is formed from:

oil and gas revenues of the federal budget in an amount exceeding the amount of oil and gas transfer approved for the corresponding financial year, provided that the accumulated volume of the Reserve Fund does not exceed its standard value;

income from the management of the Reserve Fund.

Currently, in accordance with the Federal Law of September 30, 2010 N 245-FZ “On Amendments to the Budget Code of the Russian Federation and other legislative acts Russian Federation" (hereinafter referred to as the Law) from January 1, 2010 to January 1, 2015, the standard value of the Reserve Fund is not determined, oil and gas revenues of the federal budget are not used for financial support of oil and gas transfers and for the formation of the Reserve Fund and the National Welfare Fund, but are directed to financial ensuring federal budget expenditures.

The reserve funds are used to finance unforeseen expenses, including emergency restoration work to eliminate the consequences of natural disasters and other emergencies that occurred in the current financial year.

The Federal Law on the Federal Budget for the next financial year and planning period may provide for the use of funds from the Reserve Fund for early repayment state external debt of the Russian Federation.

The goals of managing the Reserve Fund are to ensure the safety of the Fund’s assets and a stable level of income from its placement in the long term. Managing the fund's assets for these purposes allows for the possibility of obtaining negative financial results in the short term. The management of the Reserve Fund is carried out by the Ministry of Finance of the Russian Federation in the manner established by the Government of the Russian Federation. Certain powers to manage the resources of the Reserve Fund may be exercised by the Central Bank of the Russian Federation.

Management of the Reserve Fund funds can be carried out in the following ways (both individually and simultaneously):

1) by purchasing foreign currency at the expense of the fund and placing it on accounts for recording the funds of the Reserve Fund in foreign currency(US dollars, euros, pounds sterling) at the Central Bank of the Russian Federation. For the use of funds in the specified accounts central bank the Russian Federation pays the interest established by the bank account agreement;

2) by placing the fund’s assets in foreign currency and financial assets denominated in foreign currency, the list of which is determined by the legislation of the Russian Federation.

Currently, the Ministry of Finance of the Russian Federation manages the funds of the Reserve Fund according to the second method, that is, by placing funds in foreign currency accounts in Central Bank Russian Federation. At the same time, in accordance with the procedure for calculating and crediting interest accrued to accounts for accounting for the Reserve Fund in foreign currency, approved by the Ministry of Finance of the Russian Federation, the Bank of Russia pays on balances on these accounts interest equivalent to the yield of indices formed from debt obligations of foreign states and foreign government agencies and central banks, debt obligations of international financial organizations, including those issued by securities in which funds of the Reserve Fund can be placed, the requirements for which are approved by the Government of the Russian Federation. In accordance with the Budget Code of the Russian Federation, the funds of the Reserve Fund can be placed in foreign currency and a number of financial assets denominated in foreign currency. The Government of the Russian Federation sets maximum shares of permitted financial assets in the total volume of allocated funds of the Reserve Fund. In order to improve the efficiency of management of the Reserve Fund, the Ministry of Finance of the Russian Federation is authorized to approve the regulatory shares of permitted financial assets in the total volume of allocated funds of the Reserve Fund within the limits of the corresponding shares established by the Government of the Russian Federation.

The Ministry of Finance of the Russian Federation, during the execution of the federal budget, has the right, in the manner established by the Government of the Russian Federation, to use, without making changes to the federal law on the federal budget for the next financial year and the planning period, the funds of the Reserve Fund for the financial support of oil and gas transfers in the event that those actually received in the transfer are insufficient for its implementation. the reporting period of the current financial year of oil and gas revenues of the federal budget.

The management of the Reserve Fund is carried out by the Ministry of Finance of the Russian Federation in the manner established by the Government of the Russian Federation. Certain powers to manage the resources of the Reserve Fund may be exercised by the Central Bank of the Russian Federation. The goals of managing the resources of the Reserve Fund are to ensure the safety of the funds of the specified fund and a stable level of income from their placement in the long term. Managing the Reserve Fund in order to ensure a stable level of income from their placement in the long term allows for the possibility of obtaining negative financial results in the short term. The Reserve Fund funds may be placed in foreign currency and the following types of financial assets denominated in foreign currency:

Debt obligations of foreign governments, foreign government agencies and central banks;

Debt obligations of international financial organizations, including those issued by securities;

Deposits and balances on bank accounts in foreign banks and credit institutions;

Deposits and balances in bank accounts with the Central Bank of the Russian Federation.

The Ministry of Finance of the Russian Federation publishes monthly information on the receipt and use of oil and gas revenues of the federal budget, the amount of assets of the Reserve Fund and the National Welfare Fund at the beginning of the reporting month, the transfer of funds to these funds, their placement and use in the reporting month.

Having analyzed the volume Money reserve fund dynamics, one can trace a trend towards a decrease in the volume of cash receipts. This occurred due to lower prices for fuel and energy resources, in particular oil and gas.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On approval of the Regulations on the procedure for spending funds from the reserve fund of the Government of the Russian Federation

Lost force on March 8, 2017 based on
Decree of the Government of the Russian Federation of February 27, 2017 N 230
____________________________________________________________________

Government of the Russian Federation

decides:

1. Approve the attached Regulations on the procedure for spending funds from the reserve fund of the Government of the Russian Federation.

2. The Ministry of Finance of the Russian Federation shall ensure financing of expenses from the reserve fund of the Government of the Russian Federation in accordance with decisions of the Government of the Russian Federation on the allocation of funds from this fund.

3. Control over the use of funds from the reserve fund of the Government of the Russian Federation is carried out by the Ministry of Finance of the Russian Federation.

Chairman of the Government
Russian Federation
V. Chernomyrdin

Regulations on the procedure for spending funds from the reserve fund of the Government of the Russian Federation

APPROVED
Government resolution
Russian Federation
dated July 8, 1997 N 838

on the procedure for spending funds from the reserve fund of the Government of the Russian Federation

1. The Reserve Fund of the Government of the Russian Federation is created to finance unforeseen expenses and activities of federal significance not provided for in the federal budget for the corresponding financial year.

2. The size of the reserve fund of the Government of the Russian Federation is determined by the federal law on the federal budget for the corresponding year.

3. Funds from the reserve fund of the Government of the Russian Federation are spent on financing:

state support public organizations and associations;

holding anniversary events of national significance;

production of state awards, anniversary medals;

holding meetings, symposiums, exhibitions and seminars at the highest level on issues of national importance;

payment of one-time bonuses and provision of one-time financial assistance to citizens for services to the state;

publication of collections of normative acts and legislation of the Russian Federation;

carrying out repair and restoration work at the request of government authorities of the Russian Federation;

other events carried out according to decisions of the President of the Russian Federation and the Government of the Russian Federation.

Decisions of the Government of the Russian Federation on the allocation of funds from the reserve fund of the Government of the Russian Federation are made in cases where the funds at the disposal of the federal executive authorities and executive authorities of the constituent entities of the Russian Federation carrying out these activities are insufficient.

4. Draft decisions of the Government of the Russian Federation on the allocation of funds from the reserve fund of the Government of the Russian Federation, indicating the amount of allocated funds and the direction of their expenditure, are prepared by the Ministry of Finance of the Russian Federation on instructions from the Government of the Russian Federation.

Federal executive authorities and executive authorities of the constituent entities of the Russian Federation submit to the Ministry of Finance of the Russian Federation documents justifying the amount of funds requested, including financial estimates, as well as, if necessary, conclusions from interested ministries and departments.

The bodies at whose disposal funds from the reserve fund of the Government of the Russian Federation are allocated, within a month after the relevant activities have been carried out, submit to the Ministry of Finance of the Russian Federation a detailed report on the intended use of such funds.

Electronic document text
prepared by Kodeks JSC and verified against:

official electronic
text STC "System"

Reserve Fund of the Government of the Russian Federation for the Prevention and Elimination of Emergency Situations and the Consequences of Natural Disasters. State material reserve

The reserve fund of the Government of the Russian Federation is formed on the basis of the Budget Code of the Russian Federation in the amounts established by federal laws on the federal budget for the corresponding year, and the federal reserve of material resources is created by a decision of the Government of the Russian Federation.

In the expenditure side of budgets of all levels budget system The Russian Federation, in accordance with the Budget Code of the Russian Federation, provides for the creation of reserve funds of executive authorities and reserve funds of local self-government. In the federal budget, the size of reserve funds, as already indicated, cannot exceed 3% of approved federal budget expenditures. The size of reserve funds in the budgets of the constituent entities of the Russian Federation and in local budgets are established by the legislative (representative) authorities of the constituent entities of the Russian Federation and representative bodies of local self-government when approving budgets for the next financial year.

Funds from the Reserve Fund of the Government of the Russian Federation, as well as reserve funds at lower levels, are spent on financing unforeseen expenses, including carrying out emergency rescue and emergency restoration work to eliminate the consequences of natural disasters and other emergencies that have occurred in the current financial year.
The budget reserve fund is understood as a set of budget funds intended to cover the needs of the state and local government, which are of a random but probable nature. The randomness of such needs is expressed in the fact that when drawing up, considering and approving the corresponding budget it is impossible to foresee whether they will arise or not, and their probability lies in the fact that the possibility of their occurrence is always allowed.

The managers of the reserve funds provided for by the expenditure part of the federal budget are, as a rule, federal executive authorities, in particular, the manager of that part of the Reserve Fund of the Government of the Russian Federation, which is intended to finance work related to the elimination of emergencies of a natural and man-made nature, is the Ministry of Emergency Situations Russia. In absolute terms, the volume of this part of the Reserve Fund of the Government of the Russian Federation in recent years has been 2.8 billion rubles.

Funds from the Reserve Fund of the Government of the Russian Federation are allocated to finance measures to eliminate emergency situations at the regional, interregional, national and transnational levels in accordance with the established classification of emergency situations, as well as to partially cover the costs of financing activities related to the liquidation of emergency situations:
-
- carrying out urgent emergency restoration work at facilities of housing and communal services, social sphere, energy, industry, transport, communications and Agriculture victims of emergency situations;
- purchase, release from the state material reserve, delivery and short-term storage of material resources for the priority life support of affected citizens;
- deployment and maintenance of temporary accommodation and food centers for evacuated affected citizens for the required period (but not more than a month);
- providing one-time financial assistance to affected citizens;
- provision of humanitarian assistance.

These same funds are used to repay state housing certificates issued to citizens of the Russian Federation who lost their housing as a result of an emergency, and also allow payment of compensation for lost housing if it is impossible to use state housing certificates.

Taking into account the possibility of emergency needs arising in the use of the provided financial resources of the reserve fund of the Government of the Russian Federation, the Government of the Russian Federation, by the previously mentioned resolution “On the procedure for allocating funds from the reserve fund of the Government of the Russian Federation for the prevention and liquidation of emergency situations and the consequences of natural disasters,” obliged the Ministry of Finance of the Russian Federation to ensure maintaining an operational reserve on the personal account of the Ministry of Emergency Situations of Russia financial resources in the amount of at least 0.2% of the volume of the reserve fund of the Government of the Russian Federation established in the federal budget for the prevention and liquidation of emergency situations and the consequences of natural disasters. As of 2003, this amounted to at least 560 thousand rubles.

In order to increase the efficiency of carrying out urgent measures to eliminate emergency situations, the Ministry of Emergency Situations of Russia uses an operational reserve of financial resources that goes to the personal account of the Ministry opened with the federal treasury.
Operating reserve funds, in accordance with decisions of the Government of the Russian Federation, are allocated for the following activities:
- conducting search and rescue operations in emergency zones;
- purchase, release from the state material reserve, delivery and short-term storage of material resources for the priority life support of affected citizens;
- deployment and maintenance of temporary accommodation and food centers for evacuated affected citizens for the required period (but not more than a month);
- reimbursement of expenses associated with the involvement in the prescribed manner of forces and means of the Ministry of Emergency Situations of Russia to carry out emergency measures to eliminate emergency situations and assess the damage caused.

The use of funds from the Reserve Fund of the Government of the Russian Federation and the operational reserve for other purposes is not permitted.

The possibility and necessity of allocating funds from the Reserve Fund of the Government of the Russian Federation to the constituent entities of the Russian Federation is carefully considered and studied by the Ministry of Emergency Situations of Russia, the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, to which the relevant federal executive authorities or executive authorities of the constituent entities of the Russian Federation submit documents justifying the amount of funds requested. They must necessarily reflect data on the number of dead and injured people, the amount of material damage, funds allocated and spent to eliminate the emergency situation by organizations, executive authorities of the constituent entities of the Russian Federation, federal executive authorities, insurance funds and other sources, as well as about the availability of reserves of material and financial resources.

Appeals that do not contain the specified information are returned without consideration.
Full list and the content of the supporting documents is determined by a special instruction jointly approved by the Russian Ministry of Emergency Situations, the Russian Ministry of Finance and the Russian Ministry of Economic Development. Consideration of the issue by these ministries on the allocation of funds from the reserve fund is carried out within a 3-month period.

The basis for the allocation of funds from the Reserve Fund of the Government of the Russian Federation is the decision of the Government of the Russian Federation, which indicates the total amount of allocations and their distribution among ongoing activities. When allocating funds to finance emergency restoration work at affected facilities, the decision of the Government of the Russian Federation indicates the facility-by-facility distribution of these funds.

Funds from the reserve fund are allocated to finance emergency response measures at the regional, interregional, national and transnational levels, as well as for other purposes. As a rule, the real situation, reflecting the consequences of emergency situations, turns out to be much more complex than predicted. This forces the Government of the Russian Federation to seek additional financial resources. In 2002, their volumes amounted to 5,600 million rubles, of which about 5 billion rubles. was allocated to individual departments and constituent entities of the Russian Federation. Over 400 million rubles. spent on providing humanitarian assistance to the affected populations of 10 foreign countries.

The constituent entities of the Russian Federation are seriously engaged in creating financial reserves to finance measures to organize the life support of the population affected by emergency situations. Such reserves amount to almost 6 billion rubles. created by the end of 2002 in 87 constituent entities of the Russian Federation. In total, the constituent entities of the Russian Federation spent about 1.2 billion rubles in 2002 to eliminate emergency situations.

The Government of the Russian Federation controls the issues of targeted use of funds from the Reserve Fund of the Government of the Russian Federation through the Ministry of Finance of Russia, which, together with the Ministry of Emergency Situations of Russia, organizes accounting and exercises control over the targeted expenditure of these funds. Federal executive authorities and executive authorities of the constituent entities of the Russian Federation submit reports on the expenditure of these funds to the Ministry of Finance of the Russian Federation in the prescribed manner. In addition, a consolidated quarterly and annual reporting on this issue, which prevents possible abuses in the use of targeted financial resources.

An important component in the complex of organizational and technical measures to prevent emergency situations, reduce the risks of their occurrence and reduce possible negative consequences their manifestation is the creation of reserves of material resources. Reserves of material resources include food, food raw materials, medical equipment and medicines, vehicles, means of communication, Construction Materials, fuel, means personal protection and etc.

The creation and use of reserves of material resources to eliminate emergency situations is based on the following principles:
certainty of purpose- target reserves are formed taking into account the potential for emergency situations in relation to the relevant regional, industry and production characteristics;
rationality of placement- ensuring the maximum degree of safety of reserves during the direct implementation of measures to eliminate emergency situations and deployment in those territories where, based on risk assessment, the greatest likelihood of emergency situations occurs;
mobility- maintaining a high degree of preparedness of reserves for prompt movement to emergency zones, as well as acceptance, processing and preparation of reserves of material resources for use in emergency response;
adequacy- the volume of reserves, their structure, assortment, quality indicators and characteristics must ensure the implementation of priority work to eliminate emergency situations in accordance with the predicted damage, the program and sequence of rescue and other urgent work, the specifics of the region or facility, and the type of emergency;
controllability- compliance of the management system for the creation and use of reserves of material resources for liquidation of emergency situations with the tasks solved in the process of liquidation of emergency situations and its interface with the management systems of all management bodies involved in the liquidation of emergency situations;
efficiency- the volume of costs (appropriations) allocated for the creation, storage, use and replenishment of reserves of material resources for liquidation of emergency situations should minimize the attraction of material resources for these purposes from other sources, and also be determined in accordance with the expected damage, the program and sequence of emergency operations rescue and other urgent work, the specifics of the region or facility, the type of emergency.

Results of attracting reserves of material resources formed to eliminate emergency situations at all levels of management in accordance with the requirements of federal laws and other regulations legal documents, and especially the implementation of the above principles of creating and using reserves of material resources, allow us to conclude that resource reservation is an important link economic mechanism risk management of natural and man-made emergencies.

The main confirmation of this is the quite obvious cost savings when using accumulated material resources, which is ensured by fulfilling the following conditions for their formation and storage:
- the permissibility of putting material resources into the reserve not at once, but over a certain period of time, which makes the budget burden of the bodies creating reserves not so burdensome;
- a high level of requirements for the storage of material resources deposited in the reserve, guaranteed to ensure their quantitative and qualitative safety;
- real possibility of bringing reserve storage sites closer to potential dangerous objects(areas of possible emergency situations) and, on this basis, reducing the costs of their transportation;
- a strict system of accounting and control of availability and storage conditions, excluding the possibility of natural loss of certain types of material resources in excess of acceptable standards;
- limiting the ability of unscrupulous suppliers of material resources to sell low-grade products and low-quality materials while accumulating reserves used to eliminate emergency situations;
- the admissibility of the formation of reserves in a larger volume and in an expanded range in the regions of the Far North, Siberia and Far East, which do not have a developed transport network compared to the regions of the central part of the Russian Federation, which reduces the likelihood of using air transport for their delivery to emergency zones;
- ability to plan annual accumulation volumes material assets to all types of reserves for liquidation of emergency situations within the budgetary capabilities of the bodies creating these reserves as of the current budget year;
- taking into account the structural features of local production when accumulating reserves, according to which, as a matter of priority, products with a long production cycle, as well as those not produced in a given region, are put into reserves;
- maximum mechanization of loading and unloading operations and intra-warehouse work during acceptance, storage, release, conservation and part-time processing of material resources, proper selection and training of warehouse workers, reliable organization of warehouse security and compliance with fire safety rules.

The complex of these conditions makes it possible to reduce to a certain extent the costs of forming material reserves and increase the efficiency of their use for their intended purpose.

Thus, reserves of material resources for liquidation of emergency situations are created based on the predicted types and scales of emergency situations, the expected volume of work to eliminate them, and the amount of potential damage; natural, economic and other features of the region or object; sufficiency and maximum possible use of available forces and means; volumes of appropriations allocated for the creation of the corresponding type of reserves.

The demand for reserves determines the successful development of the functional subsystem of the RSChS of the State Material Reserve. This development was carried out in two directions:
- solving problems in the interests of the RSChS by creating, accumulating, storing and releasing, in the prescribed manner, material assets in the interests of eliminating emergency situations and providing humanitarian assistance;
- improving the links of this functional subsystem by training management personnel, officials, other categories of personnel of command and control bodies to act in emergency situations, equipping formations with the necessary means and maintaining them in readiness to act as intended.

Total number formations of the functional subsystem of the State Material Reserve at the end of 2002 amounted to over 5,000 people.

The supply of material assets and their placement in the state reserve, release of material assets, safe storage, refreshment of stocks, borrowing, unbooking and replacement of material assets provided for as part of the state reserve for liquidation of emergency situations is carried out on the basis of the provisions of the Federal Law "On State Material Reserve" , including in the part relating to the minimum reserve of material assets as part of the reserve.

The state customer for the supply of material assets to the state reserve is the federal executive body that manages the state reserve (currently - Federal agency on state reserves). The legislation of the Russian Federation gives it the right to transfer to federal executive authorities part of its functions for placing orders for the supply of material assets to the state reserve, as well as for their release from the state reserve.

This is especially important for the Russian Ministry of Emergency Situations, since the range of material assets put into the state reserve in its interests has its own specifics, and their release may be associated with the need to ensure high efficiency in attracting appropriate resources to eliminate the emergency situation and ensure the livelihoods of the affected population.
The release of material assets from the state reserve is carried out:
- in connection with their refreshment and replacement;
- by way of temporary borrowing;
- in order of unbooking;
- directly to eliminate the consequences of emergency situations.

Refreshment of material resources is carried out due to the expiration deadline their storage, as well as due to the occurrence of circumstances that could lead to damage or deterioration in the quality of stored material assets before the expiration of the established storage period, with the simultaneous delivery and storage of an equal number of similar material assets into the state reserve.
To maintain the advanced technical level of stored resources, material reserves are replaced - the release of material assets from the state reserve while simultaneously adding an equal amount of similar or other material assets of the same type to it in connection with changes in the standards and manufacturing technology of the relevant products.

Borrowing material resources is the release of material assets from the state reserve on certain conditions (usually on a contractual basis) with the subsequent return of an equal amount of similar material assets to it. It is carried out on the basis of contracts (agreements) concluded by the relevant state reserve management body with recipients, but necessarily on the basis of a decision of the Government of the Russian Federation, which, in particular, determines the procedure and terms for their return.

Unreserving of material resources is the release of material assets from the state reserve without their subsequent return, carried out on the basis of a decision of the Government of the Russian Federation.

The release of material resources from the state reserve to eliminate the consequences of emergency situations is carried out on the basis of a request from a federal executive body or an executive body of a constituent entity of the Russian Federation, which is entrusted with the functions of coordinating work to eliminate the consequences of an emergency situation, based on a decision of the Government of the Russian Federation. Expenses for the release of the specified material assets, including payment of their cost, are reimbursed from the funds provided for these purposes in the federal budget, or in another manner established by the Government of the Russian Federation.

In 2002, by order of the Government of the Russian Federation, more than 172 million rubles worth of material assets intended to eliminate emergency situations and provide humanitarian assistance to the affected population were allocated and shipped from state reserves; of them Chechen Republic- 53.6 million rubles, to the Republic North Ossetia Alania- in the amount of 30.3 million rubles, the Republic of Adygea - 17.1 million rubles, the Republic of Ingushetia - 16.5 million rubles, Krasnodar region- 10.2 million rubles, as well as foreign countries: Germany - 2.6 million rubles, Algerian People's Democratic Republic - 4.04 million rubles, Tajikistan - 0.9 million rubles, Kyrgyzstan - 0.46 million. rubles, etc.

The Federal Law “On State Material Reserve” provides for the imposition of sanctions in the form of payment of penalties, fines and penalties in all cases of violation of the procedure for the formation, placement, storage, use, replenishment and refreshment of stocks of the state material reserve, indicating specific quantitative indicators of the sanctions imposed.

Cases of violations subject to sanctions in accordance with this federal law include: unjustified deviations by suppliers from concluding government contracts (agreements) for the supply of material assets to the state reserve; late delivery (stacks) or non-delivery (incomplete stowage); untimely return of borrowed material assets; untimely implementation of instructions on the shipment of material assets of the state reserve; supply to the state reserve of material assets that are not suitable for long-term storage, are incomplete or do not meet the conditions in quantity and range government contract(agreements); supply of unmarked, improperly marked material assets or delivered in inappropriate containers (packaging), use of packaging means that do not meet current standards; hidden manufacturing defects in material assets; failure to ensure the quantitative safety of material assets stored in secure storage points; establishing cases of registration of non-commodity transactions for depositing material assets into the state reserve; failure to select material assets from the state reserve within the period stipulated by the contract; unjustified refusal by the contractor to enter into a contract for the construction, reconstruction and technical re-equipment of objects of the state reserve system; violation of storage rules and conditions, untimely refreshment and replacement of material assets, as well as storage of material assets that do not comply with the approved nomenclature, current standards and technical specifications; untimely submission of established reports; refusal to accept material assets into the state reserve or issue them; late payment for products delivered to the state reserve.

The system formed over many years makes it possible to ensure the effective use of material resources accumulated as part of the state material reserve, provided specifically for eliminating the consequences of natural disasters and other emergency situations.

In accordance with the legislation of the Russian Federation, reserves of financial and material resources are created at other levels of management - in departments, in territories, in municipalities and at economic facilities.

FEDERAL AGENCY FOR EDUCATION

STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

ASTRAKHAN STATE UNIVERSITY

Test

in the discipline "Budget Law"

on the topic: “Reserve funds.”

Completed by: student

Faculty of Business and Economics

groups FN-52

Feoktistova M.V.

Astrakhan 2010

Introduction………………………………………………………………………………...3

1. Reserve Fund of the Russian Federation……………………….………………..…..………......5

2. Reserve Fund of the President of the Russian Federation………………………………….………..9

3. Reserve Fund of the Government of the Russian Federation………………………... ………........13

4.Reserve fund of a constituent entity of the Russian Federation…………………………………………………………15

Conclusion……………………………………………………………......17

References…………………………………………………………….18

Appendix 1…………………………………………………………………………………...20

INTRODUCTION

In market economic conditions, as well as during the transition to a market, financial reserves play an important role as a stabilizer of the economy. Moreover, the more difficult the economic situation in the country, the greater the importance of financial reserves, the availability and volume of which sometimes determines the fate of the country and its position in the global economy.

A characteristic feature of the social policy of the 90s was its economic inconsistency. The multi-year economic downturn left virtually no resources to solve social problems, the reserves of social capital accumulated over the previous decades were used. Now the situation has changed significantly. In the entire history of the Russian state, such huge financial reserves have never been concentrated in its treasury as they are now. In the past, the country had a larger territory, population, natural resources, a higher level of production, but that's it money capital This is the first time that such a scale has been formed.

The increase in financial reserves, associated with high world fuel prices, occurs against the backdrop of the country's continuing difficult economic and social problems. Therefore, the issues of managing the state’s financial reserves and creating reserve funds are currently very relevant.

The purpose of this work is to analyze the functioning of reserve funds in the Russian Federation. To achieve this goal, it is necessary to solve a number of problems:

Consider the essence and functions of the reserve fund of the Russian Federation, the reserve funds of the President and the Government.

Determine the sources of formation of financial reserves;

Study the procedure for the formation of reserves and their use;

Consider spending funds from the President's reserve fund and the Government's reserve fund.

The object of work is the reserve funds of the Russian Federation.

The subject of the work is the functioning, formation and use of reserve funds.

The methods used in this work are the study of scientific and methodological literature and legislative framework, collection and synthesis of periodical press materials on the topic of reserve funds.

The practical basis of this work is the official information of the Ministry of Finance of the Russian Federation and the Federal Service state statistics RF. The works of domestic authors I.M. Aleksandrov, G.B. Polyak, A.M. were used as theoretical sources. Babich and L.N. Pavlova,

The test consists of an introduction, four chapters, a conclusion, a list of references and an appendix.

In this work, regulations, textbooks, teaching aids, periodicals and Internet sites were used.

1. Reserve Fund of the Russian Federation.

Reserve Fund of the Russian Federation February 1, 2008, after the division of the Stabilization Fund into the reserve fund and the National Welfare Fund of Russia.

Unlike the Stabilization Fund of the Russian Federation, in addition to federal budget revenues from oil production and export, the sources of formation of the Reserve Fund are also federal budget revenues from gas production and export. The reserve fund is a part of the federal budget funds that are subject to separate accounting and management for the purpose of carrying out an oil and gas transfer in the event of insufficient oil and gas revenues to financially support the specified transfer. 1

The Federal Law on the Federal Budget for the next financial year and planning period establishes the standard value of the Reserve Fund in an absolute amount determined on the basis of 10 percent of the volume of gross domestic product projected for the corresponding financial year, specified in the Federal Law on the Federal Budget for the next financial year and planning period . 2

The reserve fund is formed from:

oil and gas revenues of the federal budget in an amount exceeding the amount of oil and gas transfer approved for the corresponding financial year, provided that the accumulated volume of the Reserve Fund does not exceed its standard value;

income from the management of the Reserve Fund.

If oil and gas revenues are insufficient to form an oil and gas transfer, the federal law on the federal budget for the next financial year and planning period approves the maximum volume of use of the Reserve Fund for financial support of the specified transfer. 3

The reserve funds are used to finance unforeseen expenses, including emergency restoration work to eliminate the consequences of natural disasters and other emergencies that occurred in the current financial year. 4

the law on the federal budget for the next financial year and planning period may provide for the use of funds from the Reserve Fund for the early repayment of the state external debt of the Russian Federation.

The Ministry of Finance of the Russian Federation, during the execution of the federal budget, has the right, in the manner established by the Government of the Russian Federation, to use, without amending the federal law on the federal budget for the next financial year and planning period, the funds of the Reserve Fund for the financial support of oil and gas transfers in the event that those actually received in the reporting period are insufficient for its implementation. period of the current financial year of oil and gas revenues of the federal budget.

The management of the Reserve Fund is carried out by the Ministry of Finance of the Russian Federation in the manner established by the Government of the Russian Federation. Certain powers to manage the resources of the Reserve Fund may be exercised by the Central Bank of the Russian Federation. The goals of managing the resources of the Reserve Fund are to ensure the safety of the funds of the specified fund and a stable level of income from their placement in the long term. Managing the Reserve Fund in order to ensure a stable level of income from their placement in the long term allows for the possibility of obtaining negative financial results in the short term. The Reserve Fund funds may be placed in foreign currency and the following types of financial assets denominated in foreign currency: 5

debt obligations of foreign governments, foreign government agencies and central banks;

international debt obligations financial organizations, including those issued by securities;

deposits and balances on bank accounts in foreign banks and credit institutions;

deposits and balances in bank accounts with the Central Bank of the Russian Federation.

The Ministry of Finance of the Russian Federation publishes monthly information on the receipt and use of oil and gas revenues of the federal budget, the amount of assets of the Reserve Fund and the National Welfare Fund at the beginning of the reporting month, the transfer of funds to these funds, their placement and use in the reporting month. Also, by decision of the Government of the Russian Federation, information on the income and expenses of the Reserve Fund will be classified until February 1, 2012.

The corresponding decree was signed by Prime Minister Vladimir Putin on April 21. According to it, in the next two years the Ministry of Finance will not be obliged to publish on the Internet data on the size of the assets of the Reserve Fund and the National Welfare Fund, information on the volume of funds received into their accounts, where they are located and how they are used. In addition, until January 1, 2013, the Ministry of Finance will stop posting on its website information about the size and direction of spending oil and gas budget revenues. 6

Having analyzed the volume of funds in the reserve fund over time (Appendix 1). A downward trend in cash flows can be observed. This occurred due to lower prices for fuel and energy resources, in particular oil and gas.

2. Reserve Fund of the President of the Russian Federation.

The Reserve Fund of the President of the Russian Federation is a set of budget funds intended to finance unforeseen expenses, as well as additional expenses in cases and in the manner provided for by decrees of the President of the Russian Federation. For example, in accordance with the order of the President of the Russian Federation dated May 17, 2006 N 217-rp, in the second quarter of 2006, 2.29 million rubles were allocated from the reserve fund of the President of the Russian Federation. Administration of the Sakhalin Region for the purchase of three ambulances equipped with additional medical equipment to provide emergency medical care to the population on the territory of the Kuril Islands. 7

The federal budget for the next financial year and planning period provides for the creation of a reserve fund of the President of the Russian Federation in the amount of no more than 1 percent of approved federal budget expenditures.

Funds from the reserve fund of the President of the Russian Federation are used to finance unforeseen expenses.

The use of budgetary allocations from the reserve fund of the President of the Russian Federation is carried out on the basis of decrees and orders of the President of the Russian Federation.

Cash execution of written orders of the President of the Russian Federation on the expenditure of funds from the reserve fund is carried out by the bodies of the Federal Treasury. Spending of funds from the reserve fund of the President of the Russian Federation is not allowed:

for holding elections, referendums;

coverage of the activities of the President of the Russian Federation.

Article 276 of the Code of the Budget Code of the Russian Federation, a report on the expenditure of funds from the reserve fund of the President of the Russian Federation is submitted to the State Duma simultaneously with a report on the execution of the federal budget. Clause 1 of Article 213 of the Code of the Budget Code of the Russian Federation stipulates that if federal budget expenditures are reduced (increased) by more than 10%, a report on the expenditure of funds is submitted to the State Duma simultaneously with the submission of a draft federal law on amendments and additions to the federal law on the federal budget reserve fund of the President of the Russian Federation. 8

The Russian Presidential Administration reported on the expenditure of the President's Reserve Fund in 2006, the amount of which amounted to 500 million rubles.

Most (90%) of the annual volume of the President's reserve fund

of the Russian Federation in 2006 was aimed at providing assistance to children's institutions in need. 491 children's institutions received support from the Presidential Fund, including 10 institutions for disabled children. 195 million rubles were allocated for the purchase of medical equipment to equip the pediatric intensive care service. 9

The President's Reserve Fund in 2008 was approved in the amount of 700 million rubles. At the end of the year, 699.86 million rubles were used. The majority (83%) of the annual reserve fund was allocated to assist needy children's institutions. During the year, 408 children's institutions received support from the Presidential Fund, including 371 institutions for disabled children. The priority for spending the fund's funds was to provide assistance for the social support of children and adolescents with disabilities (61% of the fund).

Funds in the amount of 200 million rubles for the purchase of special equipment were received by 253 educational institutions for disabled children. Also, 80.01 million rubles were allocated for 106 rehabilitation centers for children and adolescents with disabilities to equip them with Internet classes and vehicles. In addition, 25.98 million rubles were allocated for repair and restoration work in order to preserve historical and cultural monuments.

The President's Reserve Fund in 2009 was approved in the amount of 500 million rubles. At the end of the year, 500 million rubles were used.

Most of /86 percent/ of the annual volume of the reserve fund of the President of the Russian Federation in 2009 was aimed at providing assistance to needy children's institutions. During the year, 395 children's institutions received support from the Presidential Fund, including 8 institutions for disabled children.

A significant part of the fund’s funds in the amount of 200 million rubles was allocated to municipal children’s hospitals. Funds for repair work and the purchase of medical equipment were allocated to 47 such institutions. 10

In addition, 40.6 million rubles have been allocated to support gifted children. These funds will be used to purchase musical instruments for 298 children's music and art schools located in rural areas and small towns.

In 2010, Dmitry Medvedev signed a decree on the allocation of funds from the Presidential Reserve Fund, which states: 11

9.17 million rubles to be allocated to the government of the Arkhangelsk region for the Solovetsky secondary general education school for major repairs of school buildings and kindergarten, as well as for the purchase of furniture, equipment and technical training aids;

9 million rubles to the government of the Jewish Autonomous Region for a blood transfusion station (Jewish Autonomous Region, Birobidzhan, Pionerskaya St., 7) for the reconstruction of the building.

Also, the Ministry of Health and Social Development of the Russian Federation allocates 24.69 million rubles for healthcare and social service institutions for major renovation buildings and the acquisition of medical equipment in a number of regions of the country.

3. Reserve Fund of the Government of the Russian Federation.

The Reserve Fund of the Government of the Russian Federation is created to finance unforeseen expenses and federal activities not provided for in the federal budget for the corresponding financial year. 12

The size of the reserve fund of the Government of the Russian Federation is determined by the federal law on the federal budget for the corresponding year.

The reserve fund of the Government of the Russian Federation is spent on financing: 13

state support for public organizations and associations;

holding anniversary events of national significance;

production of state awards, anniversary medals;

holding meetings, symposiums, exhibitions and seminars at the highest level on issues of national importance;

payment of one-time bonuses and provision of one-time financial assistance to citizens for services to the state;

publication of collections of normative acts and legislation of the Russian Federation;

carrying out repair and restoration work at the request of government authorities of the Russian Federation;

other events carried out according to decisions of the President of the Russian Federation and the Government of the Russian Federation.

Decisions of the Government of the Russian Federation on the allocation of funds from the reserve fund of the Government of the Russian Federation are made in cases where the funds at the disposal of the federal executive authorities and executive authorities of the constituent entities of the Russian Federation carrying out these activities are insufficient.

Draft decisions of the Government of the Russian Federation on the allocation of funds from the reserve fund of the Government of the Russian Federation, indicating the amount of allocated funds and the direction of their expenditure, are prepared by the Ministry of Finance of the Russian Federation on instructions from the Government of the Russian Federation.

Federal executive authorities and executive authorities of the constituent entities of the Russian Federation submit to the Ministry of Finance of the Russian Federation documents justifying the amount of funds requested, including financial estimates, as well as, if necessary, conclusions from interested ministries and departments. 14

The bodies at whose disposal funds from the reserve fund of the Government of the Russian Federation are allocated, within a month after the relevant activities have been carried out, submit to the Ministry of Finance of the Russian Federation a detailed report on the intended use of such funds.

4. Reserve fund of the constituent entities of the Russian Federation.

The expenditure side of the budgets of the budget system of the Russian Federation (with the exception of the budgets of state extra-budgetary funds) provides for the creation of reserve funds of executive bodies of state power (local administrations) - the reserve fund of the Government of the Russian Federation, reserve funds of the highest executive bodies of state power of the constituent entities of the Russian Federation, reserve funds of local administrations . 15

In the expenditure side of the budgets of the budgetary system of the Russian Federation, the creation of reserve funds of legislative (representative) bodies and deputies of legislative (representative) bodies is prohibited.

The size of reserve funds of executive bodies of state power (local administrations) is established by laws (decisions) on the relevant budgets and cannot exceed 3 percent of the total amount of expenses approved by these laws (decisions).

Funds from the reserve funds of executive bodies of state power (local administrations) are used to finance unforeseen expenses, including emergency restoration work and other activities related to the elimination of the consequences of natural disasters and other emergency situations.

Budgetary allocations from the reserve fund of the Government of the Russian Federation, the reserve fund of the highest executive body of state power of a constituent entity of the Russian Federation, the reserve fund of a local administration, provided for as part of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget, are used by decision, respectively, of the Government of the Russian Federation, the highest executive body of the state authorities of the constituent entity of the Russian Federation, local administration.

The procedure for using budgetary allocations from the reserve fund of the Government of the Russian Federation, the reserve fund of the highest executive body of state power of a constituent entity of the Russian Federation, the reserve fund of a local administration, provided for as part of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget, is established accordingly by the Government of the Russian Federation, the highest executive body of the state authorities of the constituent entity of the Russian Federation, local administration.

A report on the use of budgetary allocations of reserve funds of executive bodies of state power (local administrations) is attached to the quarterly and annual reports on the execution of the relevant budget.

According to the BC RF Article 81.1:

1. The law of a subject of the Russian Federation (with the exception of the law of a subject of the Russian Federation on the budget of a subject of the Russian Federation) may provide for the creation of a Reserve Fund of a subject of the Russian Federation.

In the event of the creation of a Reserve Fund of a constituent entity of the Russian Federation, the procedure for the formation and use of funds from the said Fund is established by the law of the constituent entity of the Russian Federation (with the exception of the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation).

2. The reserve fund of a constituent entity of the Russian Federation is a part of the budget of a constituent entity of the Russian Federation intended to fulfill the expenditure obligations of a constituent entity of the Russian Federation in the event of insufficient budget revenues of a constituent entity of the Russian Federation to financially support expenditure obligations.

CONCLUSION

In this work, the following reserve funds were reviewed and analyzed:

reserve fund of the Russian Federation;

reserve fund of the President of the Russian Federation;

reserve fund of the Government of the Russian Federation;

reserve fund of a constituent entity of the Russian Federation.

Thus, the reserve fund of the Russian Federation is formed due to:

oil and gas revenues of the federal budget in an amount exceeding the amount of oil and gas transfer approved for the corresponding financial year, provided that the accumulated volume of the Reserve Fund does not exceed its standard value;

income from the management of the Reserve Fund.

The Reserve Fund of the President of the Russian Federation is a collection of budget funds intended to finance unforeseen expenses and has a greater social focus than others.

We currently mine too much and export too much. But our possibilities are not limitless. Over time, oil production and exports will decline, and we do not have enough other competitive products - in Russia, from the very beginning of economic reforms, the emphasis was placed on the fuel and energy complex.

Now the highest priority, most effective area for using reserve funds is financing science, education and healthcare. Thus, we will create conditions for the development of the country not as a raw material appendage to the whole world, but as a highly developed country with a developed processing, knowledge-intensive industry.

LIST OF REFERENCES USED

Budget Code of the Russian Federation dated July 31, 1998 N 145-FZ (as amended on September 30, 2010) // Collection of Legislation of the Russian Federation. - 2000.-N 31.- art. 3823.

Decree of the Government of the Russian Federation of April 21, 2010 No. 267 “On the suspension of acts of the Government of the Russian Federation on the formation and use of oil and gas revenues of the federal budget, income from the management of funds of the Reserve Fund and the National Welfare Fund.”

Alexandrov I.M. Budget system of the Russian Federation: Textbook. - 2nd ed. - M.: Publishing and trading corporation Dashkov and Co., 2008. - 543 p.

Babich A.M., L.N. Pavlova. State and municipal finance: Textbook. - M.: Publishing and trading corporation Dashkov and Co., 2007. - 301 p.

Bocharov V.V., Leontyev V.E., Ashmarina E.M. Finance textbook for universities. - M.: Business and Service, 2003. - 214 p.

State and municipal finances / Ed. G.B. Pole. – M.: “UNITY”, – 2007. –250 p.

Commentary on the Budget Code of the Russian Federation (item-by-item) / ed. E. Yu. Grachevoy. - M.: Prospekt, 2009.

Leonov V.V. Current issues of improving the budget system of the Russian Federation // Analytical Bulletin of the Federation Council of the Federal Assembly of the Russian Federation - 2010. - No. 13.

Nikitin A. Reserve as a remedy for collapse // Financial control - 2008. - No. 4.

Fetisov V.D. Budget system of the Russian Federation: Textbook. manual for universities. - M.: UNITY-DANA, 2007. – 178 p.

Chirkin V.E. System of state and municipal management: Textbook. - M.: Yurist, 2007. - 202 p.

Annex 1.

History of changes in the total volume of funds of the Reserve Fund of the Russian Federation . 16

date	in billion rubles	in billion US dollars