USE OF TARGETED BUDGET FUNDS

IMPROVEMENT OF FORMATION AND

Off-budget funds are created, as a rule, in the interests of certain social groups of society. Through state non-budgetary funds, the financial resources necessary to finance certain state social and other programs are formed. Thus, extra-budgetary funds are state funds that have a designated purpose and are not included in the state budget, but in some circumstances exceptions are possible, for example, for some time in the Russian Federation, extra-budgetary funds were included in the state budget of the Russian Federation.

In the Russian Federation, there are the following state off-budget funds:

1. Pension Fund of the Russian Federation;

2. Social Insurance Fund;

3. Compulsory health insurance fund.

The budget of the off-budget state fund of the Russian Federation is approved for each financial year. The budget defines the sources of income and the direction of the fund's expenses.

An off-budget fund is a form of education and spending of funds generated outside the federal budget, the budgets of the constituent entities of the Russian Federation and the budgets of local governments. Extra-budgetary funds are intended exclusively for specific purposes, mainly for purposes arising from social legal relations, as well as for financing specific areas of the economy.

If we talk about the historical development of off-budget funds in the Russian Federation, then initially, in the early 90s, there were many of them. Then, as part of the reform of the financial system of the Russian Federation, most of the extra-budgetary funds were included in the state budget, and some were completely liquidated. It seems interesting, for example, to liquidate the employment fund. The costs of financing activities in the field of employment were included in the state budget.

A similar fate befell some other extrabudgetary funds, namely:

Fund for financing sectoral and inter-sectoral research and development work and activities for the development of new types of products;

Some sectoral state extra-budgetary funds, etc.

The legal status, the procedure for the creation, operation and liquidation of state extra-budgetary funds are determined by federal law in accordance with the Budget Code of the Russian Federation. Funds of state off-budget funds are in federal ownership. Funds of state extra-budgetary funds are not included in the budgets of all levels of the budgetary system of the Russian Federation and are not subject to withdrawal.

Incomes of state off-budget funds are formed from:

Mandatory payments established by the legislation of the Russian Federation;

Voluntary contributions from individuals and legal entities;

Other income provided for by the legislation of the Russian Federation.

The spending of state extra-budgetary funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.

The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury of the Russian Federation.

Thus, the following main differences between targeted budgetary and extrabudgetary funds can be identified:

- funds from targeted budget funds are included in the corresponding budget, and funds from extra-budgetary funds are not included in the budget, therefore they are called “off-budget”;

The budgets of off-budget funds are established by separate laws for each fund for each financial year, and the amount of financial resources of all targeted budget funds is determined in the law on the budget for the financial year;

Extra-budgetary funds by their goals are more related to social funds, that is, they solve the general problems of social, pension, medical provision of the population. As for targeted budget funds, they are created to solve narrower social problems of an applied nature (financing of work, compensation of costs, restoration of resources, development of the region, development of a new civil service, etc.);

Extrabudgetary funds are created for a longer period due to their greater public importance.

INTRODUCTION

In the course of the transition to a market economy, the financial system was modernized, and above all its central link - national finance. One by one, extrabudgetary funds emerged and emerged. The state off-budget fund is a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens and the satisfaction of certain needs of a social and economic nature. Three state social extra-budgetary funds have been created and operate in the Russian Federation: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Compulsory Medical Insurance Funds. State off-budget funds are an integral part of the financial system of the Russian Federation. Of particular importance among state extra-budgetary funds are the above-mentioned social extra-budgetary funds, which accumulate funds for the implementation of the most important social guarantees - state pensions, support in employment, provision of free medical care, support in case of disability, during maternity leave, sanatoriums. - resort services and others.

Off-budget funds are one of the methods for redistributing the national income of the state in favor of certain social groups of the population. The state mobilizes part of the population's income into funds to finance its activities. The funds socialized by off-budget funds are used for the reproduction process. Off-budget funds solve two important tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.

GENERAL CHARACTERISTIC OF STATE SOCIAL OFF-BUDGET FUNDS

Off-budget funds are one of the methods of redistribution of national income by the authorities in favor of certain social groups of the population. The state mobilizes part of the population's income into funds to finance its activities. Off-budget funds solve two important tasks: providing additional funds to priority sectors of the economy and expanding social services for the population.

State off-budget funds are created on the basis of the relevant acts of the supreme authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of funds. The structure of state social extra-budgetary funds is considered in Fig. 1.

Extra-budgetary funds Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

Planned by authorities and authorities and have a strict targeting;

Funds from the foundations are used to finance government expenditures not included in the budget;

Formed mainly by compulsory contributions from legal entities and individuals;

Insurance contributions to funds and the relationship arising from their payment are of a tax nature, the rates of contributions are set by the state and are mandatory;

Most of the norms and provisions of the RF Law "On the Fundamentals of the Tax System of the RF" are applied to relations related to the calculation, payment and collection of contributions to funds;

The monetary resources of the fund are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not directly provided for by law;

The spending of funds from the funds is carried out by order of the Government or a specially authorized body (Board of the Fund).

Figure 1 - The structure of the financial system of the Russian Federation

Extra-budgetary funds are a form of use of financial resources attracted by the state to finance certain public needs that are not included in the budget and are comprehensively spent on the basis of operational independence strictly in accordance with the targeted purposes of the funds.

The decision on the formation of off-budget funds is made by the Federal Assembly of the Russian Federation, as well as the state representative bodies of the constituent entities of the Federation and local self-government. Off-budget funds are owned by the state, but are autonomous. As a rule, they have a strictly specific purpose.

According to article 144 "Composition of state extra-budgetary funds of the Russian Federation", state extra-budgetary funds of the Russian Federation are:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Compulsory Health Insurance Fund;

The draft budgets of state extra-budgetary funds are drawn up by the management bodies of the said funds and submitted by the executive authorities for consideration by the legislative (representative) bodies as part of documents and materials submitted simultaneously with the draft corresponding budgets for the next financial year. The budgets of state extra-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year. Draft budgets of territorial state extra-budgetary funds are submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative (representative) bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget for the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next fiscal year.

Incomes of state off-budget funds are formed from:

Mandatory payments established by the legislation of the Russian Federation;

Other income provided for by the legislation of the Russian Federation.

Tax revenues from the following taxes provided for by special tax regimes, distributed by the Federal Treasury authorities at the levels of the budgetary system of the Russian Federation, are subject to transfer to the budgets of state extra-budgetary funds.

The form of education and spending of funds generated outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care.

The material source of off-budget funds is the national income. The overwhelming majority of funds are created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and levies are set by the legislature. A significant number of funds are formed at the expense of the central, regional and local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues. Extra-budgetary funds can also be borrowed funds. The surplus available to off-budget funds can be used to purchase securities and make a profit in the form of dividends or interest.

Federal off-budget funds are formed from the following sources:

Special targeted taxes and fees established for the respective fund;

Deductions from the profits of enterprises, institutions and organizations;

Budget funds;

Profit from commercial activities carried out by the fund as a legal entity;

Loans received by the fund from the Central Bank of the Russian Federation or from commercial banks.

Conclusion: Extrabudgetary funds are created in two ways. One way is to allocate certain expenses from the budget that are of particular importance, the other is to form an off-budget fund with its own sources of income for specific purposes. Thus, in many countries, a social insurance fund has been created to provide social support to certain groups of the population. Other funds appear in connection with the emergence of new previously unknown costs that deserve special attention from the community. In this case, at the suggestion of the government, the legislature makes a special decision on the formation of this extra-budgetary fund.

2. Pension fund of the Russian Federation

PF RF is a federal fund, it accounts for almost? funds from off-budget social funds.

The PF RF was created for the purpose of state management of the finances of pension provision in the RF and is an independent financial and credit institution.

The primary task of the Pension Fund is to ensure the financial stability of the pension system, create conditions for the regular payment of pensions on time and increase their size, taking into account changes in consumer prices. To do this, he organizes:

Targeted collection and accumulation of insurance premiums, as well as financing costs in accordance with the purpose of the RF Pension Fund: payments to various categories of the disabled population in the form of labor, military and social pensions, as well as disability pensions, various benefits and compensation payments.

Capitalization of funds of the Pension Fund of the Russian Federation, as well as attracting voluntary contributions (including currency values) from individuals and legal entities;

Control, with the participation of the tax authorities, over the timely and full receipt of insurance contributions by the Pension Fund of the Russian Federation, as well as over the correct and rational spending of its funds;

Conducts individual (personified) records of employees, on whose account employers make transfers;

Interstate and international cooperation of the Russian Federation on issues related to the competence of the PFR, participation in the development and implementation in the manner prescribed by law of interstate and international treaties and agreements on pensions and benefits.

The receipt and expenditure of funds from the Pension Fund of the Russian Federation in 2011 is presented in Table 1:

Table 1 - The main indicators of the PRF budget billion rubles.

Analysis of the dynamics of the formation of income of the Pension Fund in terms of comparison of changes showed that in 2005. receipts to the Pension Fund of the Russian Federation amounted to 461,777.9 rubles, in 2009 783,477.7 rubles, which is 321,700 rubles more. The chart, in turn, shows a significant increase in income. Analyzing the relative change over the same period, there is a significant increase in receipts to the PF RF in 2009.

The receipt of federal budget funds in the Pension Fund is associated with the payment of state pensions and benefits to servicemen and citizens equated to them in pension provision, an increase in pensions in connection with a change in the cost of living index and an increase in wages, as well as benefits established by current legislation. Let's reflect the above in table 2.

Table 2 - Receipt and expenditure of funds of the Pension Fund of the Russian Federation

The funds of the Pension Fund of the Russian Federation are formed mainly from employers' insurance premiums; citizens engaged in self-employment and other categories of working citizens.

Also, the federal budget funds allocated through the Pension Fund of the Russian Federation for targeted financing of the payment of state pensions, funds of the Social Insurance Fund, as well as voluntary contributions from individuals and legal entities, also contribute a considerable share.

The RF Pension Fund is a centralized system for the accumulation and redistribution of funds. At present, the system of the Pension Fund of Russia includes a central office, 88 regional branches with 2393 authorized points.

3. Social Insurance Fund of the Russian Federation

The Social Insurance Fund of the Russian Federation is the second largest state non-budgetary fund in terms of accumulated funds.

The FSS was created in order to ensure state guarantees in the social insurance system and increase control over the correct and efficient spending of social insurance funds and is an independent state financial and credit institution.

The RF Social Insurance Fund is managed by the RF Government with the participation of all-Russian trade union associations. The Chairman of the Social Insurance Fund and his deputies are appointed by the Government of the Russian Federation. Monetary funds and other property in the operational management of the Fund, as well as property assigned to the sanatorium-resort institutions subordinate to the Fund, are federal property. Consider the receipt and spending of the FSS funds in 2011 in the table.

Table 3 - Receipt and expenditure of funds of the Social Insurance Fund of the Russian Federation

The system of statistical indicators of the Employment Fund reflects the total volume of receipts (expenditures) of funds, including by sources of receipts (directions of expenditures). The task of a statistical study of the functioning of the Employment Fund includes the study of the dynamics of the indicators of the receipt (expenditure) of the fund's funds, the study of the composition, structure and structural changes of individual components of the fund's receipts (expenses), reflection of the general patterns of the fund formation.

Free funds of the Population Employment Fund can be invested in shares, securities, kept in a bank account, forming an increase in free funds due to the payment of interest on deposits and dividends on shares. Thus, an increase in the free funds of the fund can also be a source of income. The total expenditures of the employment fund in 2011 amounted to 8822 billion rubles. An important item of expenditure is the payment of pensions and benefits to the population.

The FSS was created in order to provide state guarantees in the social insurance system and to increase control over the correct and efficient spending of social insurance funds by the Decree of the President of the Russian Federation of July 26, 1992 No. 722 and is an independent financial and credit institution. The RF Social Insurance Fund is managed by the RF Government.

The main tasks of the Foundation:

Provision of state-guaranteed benefits;

Participation in the development and implementation of state programs for the protection of workers' health;

Preparation of measures to improve social insurance.

FSS funds are formed by:

Employers' insurance premiums;

Insurance premiums of citizens-entrepreneurs, as well as those carrying out labor activities on other conditions and entitled to provision for state social insurance;

Income from investing a part of the fund's temporarily free assets in liquid government securities and bank deposits within the funds provided for by the budget for the relevant period;

Voluntary contributions from individuals and legal entities;

Appropriations from the state budget of the Russian Federation;

Other income.

The main characteristics of the budget of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) for 2010:

1) the projected total volume of budget revenues of the Fund in the amount of 305,665,591.3 thousand rubles, including through interbudgetary transfers received from the federal budget in the amount of 27,211,299.0 thousand rubles and the budget of the Federal Mandatory Health Insurance Fund in the amount 16,600,000.0 thousand rubles;

2) total expenditures of the Fund's budget in the amount of 323,879,347.3 thousand rubles;

3) the maximum volume of the Fund's budget deficit in the amount of 18,213,756.0 thousand rubles.

off-budget pension insurance fund

4. The procedure for the formation and use of compulsory health insurance funds in the Russian Federation

The MHIF is intended to accumulate financial resources and ensure the stability of the state system of compulsory health insurance.

The fund's financial resources are formed from the contributions of policyholders for compulsory health insurance.

To implement the state policy in the field of compulsory health insurance, the Federal and territorial compulsory health insurance funds have been created as independent non-profit financial and credit institutions.

The costs of maintaining the Federal Fund, creating and maintaining its material and technical base are carried out within the funds provided for these purposes by the budget of the Federal Fund. Financial resources not spent in the past year are not subject to withdrawal and are not taken into account when approving allocations from the federal budget for the next year. The federal fund has the right to carry out income-generating activities. The income received from such activities, as well as income from the use of the property under operational management, and the property acquired at the expense of these incomes are directed to the implementation of the statutory tasks of the Federal Fund. The federal fund annually develops a budget and a report on its implementation, which, on the proposal of the Government of the Russian Federation, are approved by federal law.

Medical insurance companies are being created on the territory of Russia, the founders of which are the local administration. These insurance companies can only operate with the appropriate compulsory health insurance licenses. These organizations are obliged to conclude contracts with medical institutions for the provision of medical care to the insured under compulsory health insurance, create insurance reserves, and protect the interests of the insured. Consider the composition of the compulsory health insurance system in Table 4.

Table 4 - Composition of the compulsory health insurance system

In 2009-2011, financial assistance to the FFOMS amounted to 2,513.2 billion rubles. These funds are directed to:

Regional compulsory medical insurance funds - for payment of medical care under compulsory medical insurance programs, including the repayment of wage arrears to medical workers - 1,626.6 billion rubles.

Regional funds of compulsory medical insurance and medical institutions of the federal and regional levels - to finance targeted measures for the protection of mothers and children in the Russian Federation - 371.1 billion rubles.

For medical and pharmaceutical support of the participants of the Great Patriotic War - 59.7 billion rubles.

To finance measures in connection with emergency situations - 83.5 billion rubles.

For medical and pharmaceutical support of victims of the Chernobyl disaster - 36.3 billion rubles.

For the preservation and reconstruction of the Burn Center of the Institute of Surgery named after A.V. Vishnevsky - 62.0 billion rubles.

Financing of the Federal Center for Neurosurgery of Pain of the Ministry of Health of the Russian Federation - 7.9 billion rubles.

According to the text of the law on health insurance, adopted in 2003, the functions of insurers should be performed by medical insurance organizations, independent of the health authorities and medical institutions. It was not envisaged that there were any special organizations for collecting and accumulating contributions for compulsory health insurance. In 2005, the law was supplemented with provisions on the creation of such organizations: federal and territorial compulsory health insurance funds. Their status was defined as independent non-profit financial and credit institutions. Their co-founders are representative and executive authorities of the Russian Federation and its constituent entities, respectively.

Conclusion

The expansion of the state's activities led to the creation of a significant number of special funds, many of which retained their independence even after the creation of the state budget based on the amalgamation of various funds. Among them, the leading role was taken by state social extra-budgetary funds.

A state off-budget fund is a form of education and spending of funds generated outside the federal budget and the budgets of the constituent entities of the Russian Federation. In the Russian Federation, state extra-budgetary funds are: the Pension Fund of the Russian Federation, the Mandatory Medical Insurance Fund and the Social Insurance Fund. These funds are strictly targeted and perform certain functions assigned to them by the state.

Thus, the Pension Fund of the Russian Federation was created for the purpose of state management of the finances of pension provision; Mandatory Health Insurance Fund - to ensure the stability of the state CHI system; Social Insurance Fund - to provide state guarantees in the social insurance system. Each of them is formed mainly through the redistribution of national income, namely through special taxes and fees, funds from the budget and loans.

Improving the social insurance system is now not a good intention, but an urgent need. Even though extrabudgetary funds have their own problems, they may well be solved by adopting new regulations.

LIST OF USED SOURCES

2. The Budget Code of the Russian Federation [Text]. - M .: GrossMedia, 2009 .-- 224 p.

3. Federal Law of 13.12.2010 No. 182 - FZ "On the budget of the Pension Fund of the Russian Federation for 2010 and for the planning period of 2011 and 2010" // SZ RF.- 2010.- No. 51 (1 h.) .- Art. 6809 (Law, app. 1 - 8, 14); SZ RF.- 2010.- No. 30 (part 1) .- Art. 4599.

4. Federal Law of 21.07.2009 No. 183 - FZ "On the budget of the social insurance fund of the Russian Federation for 2010 and for the planning period of 2011 and 2010" (as amended by Federal Law of 23.11.2009 No. 265-FZ).

5. Federal Law of 21.07.2009 No. 184 - FZ "On the budget of the compulsory health insurance fund for 2010 and for the planning period of 2011 and 2010" // SZ RF.- 2011.- No. 30 (part 1) .- Art ... 4584.

6. Finance [Text]: textbook for universities / ed. G.B. Pole. - M .: Omega-L, 2010, 3rd ed. - 635 p.

7. Alexandrov, I.M. The budgetary system of the Russian Federation [Text]: textbook / I.М. Alexandrov. - M .: Dashkov and K, 2010 .-- 229 p.

8. Drobozina, L.A. Finance. Money turnover. Credit [Text]: textbook / L.А. Drobozdin. - M .: Finance, Unity, 2009 - 227 p.

9. Kovaleva T.M., Barulin S.V. Budget and budgetary policy in the Russian Federation [Text]: textbook / T.М. Kovaleva, S.V. Barulin. - M .: Knorus, 2010 - 124 p.

10. Kolpakova, G.M. Finance, money circulation, credit. [Text]: textbook / G.М. Kovaleva. - M .: Finance and statistics, 2011 .-- 341 p.

State off-budget funds are funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation.

Off-budget funds are subdivided into funds for social and economic purposes (Figure 2.2). Since 1999, many funds, primarily for economic purposes, have been consolidated with budget funds (federal and regional extra-budgetary funds with federal and regional budgets, respectively). For example, there was a liquidation of sectoral off-budget R&D funds.

Figure 2.2 Off-budget funds of the Russian Federation.

The decision on the formation of off-budget funds is made by the Federal Assembly of the Russian Federation, as well as state representative bodies of the constituent entities of the Federation and local self-government. Foundations should support the most important sectors and spheres of the national economy with special financial resources, as well as provide social assistance to citizens of the Russian Federation (at the expense of various social funds created). Off-budget funds are owned by the state, but are autonomous. As a rule, they have a strictly specific purpose.

The income of off-budget funds includes: special target taxes and fees established for the respective fund; deductions from the profits of enterprises, institutions, organizations; budget funds; profit from commercial activities carried out by the foundation as a legal entity; loans received by the fund from the Central Bank of the Russian Federation or commercial banks.

In the Russian Federation since 1992, more than two dozen off-budget social and economic funds began to operate, including the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (FSS), the State Employment Fund of the Russian Federation (abolished from 01.01.2001), compulsory funds medical insurance (MHIF), the Fund for Mandatory Social Support of the Population, economic Federal and territorial road funds, the Fund for the reproduction of the mineral resource base of the Russian Federation, financial regulation funds, etc.

Let's take a closer look at individual social funds.

The Pension Fund of the Russian Federation (PFR) was established in accordance with the Decree of the Supreme Council of the RSFSR dated December 22, 1990 as an independent financial and credit institution, carrying out its activities in accordance with the law for the purpose of state management of pension provision. Funds of the Pension Fund are formed in accordance with the Regulations on the Pension Fund of the Russian Federation from three main sources: insurance contributions from employers, insurance contributions from employees and appropriations from the federal budget. Part of the funds comes as a result of capitalization (investments in securities) of temporarily free funds and voluntary contributions from legal entities. In the absence of funds, he can use bank loans. Insurance premiums are the dominant income of the FIU. Their payers are: employers, Russian and foreign legal entities; peasant (farming) households; communities of indigenous peoples of the North, engaged in traditional economic sectors; entrepreneurs without a legal entity; citizens in private practice; working citizens, including pensioners and disabled people; religious associations and enterprises, associations, institutions, which are in their ownership, created for the implementation of their statutory goals.

The taxable base for calculating insurance premiums is the accrued wages on all grounds for employers, including collective farms, state farms, agricultural enterprises, as well as citizens using the labor of hired workers, while for peasant farms and citizens engaged in private practice - income. The composition of the accrued wages includes all types of remuneration in cash and in kind, regardless of funding. Insurance premiums (tariffs) are set depending on the category of payers (Table 2.1).

Table 2.1

The PFR funds are used to pay state pensions, pensions to the military, disabled people, compensation for pensioners, benefits for children aged 1.5 to 6 years and other purposes, as well as benefits to victims of the Chernobyl accident.

LECTURE №-5

TOPIC: EXTRA-BUDGET FUNDS

1. The essence and purpose of off-budget funds.

2.Sources, procedure for the formation and use of funds of off-budget social funds

3. Sectoral state off-budget funds.

Extrabudgetary funds- the form of redistribution and use of financial resources attracted by the state to finance certain public needs that are not included in the budget and are comprehensively spent on the basis of operational independence strictly in accordance with the targeted purposes of the funds.

Extrabudgetary funds- one of the methods of redistribution of national income by the state in favor of certain social groups of the population. Off-budget funds solve 2 major tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.

State off-budget funds are created on the basis of the relevant acts of the supreme authorities, which regulate their activities, indicate the sources of formation, determine the order and direction of the use of monetary funds.

With the help of off-budget funds, the state solves the following important social problems:

social protection of the population;

raising the standard of living of the population;

maintaining and improving the health of the population;

social orientation of the unemployed population;

provision of social services to the population.

Off-budget funds, being an integral part of the financial system of the Russian Federation, have a number of features:

Planned by authorities and authorities and have a strict targeting;

Funds from the foundations are used to finance government expenditures not included in the budget;

Formed mainly at the expense of compulsory contributions from legal entities and individuals;

Insurance contributions to funds and the relationship arising from their payment are of a tax nature, the rates of contributions are set by the state and are mandatory;

Most of the norms and provisions of the Tax Code of the Russian Federation are applied to relations related to the calculation, payment and collection of contributions to funds;

The monetary resources of the fund are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not directly provided for by law;

The spending of funds from the funds is carried out by order of the Government or a specially authorized body (Board of the Fund).

So, state off-budget fund- a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care.

Expenses and incomes are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code. Today they include:

• Pension Fund of the Russian Federation;

  Social Insurance Fund;

  Federal Compulsory Health Insurance Fund.

Draft budgets state extra-budgetary funds are drawn up governing bodies of these funds and are submitted by the executive authorities for consideration by the legislative bodies as part of documents with draft relevant budgets for the next financial year.

Reviewed and approved their budgets by the Federal Assembly in the form of federal laws simultaneously with the adoption of the law on the federal budget.

Draft budgets territorial funds are presented by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation and approved simultaneously with the adoption of the law on the regional budget.

Extrabudgetary funds are created in two ways.

1) One way is to allocate certain expenses from the budget that are of particular importance,

2) another - the formation of an off-budget fund with its own sources of income for specific purposes.

Trust extrabudgetary funds are intended for targeted use. Usually, the name of the fund indicates the purpose of spending the funds.

A material source of extra-budgetary funds is the national income. The overwhelming majority of funds are created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and levies are set by the legislature. A significant number of funds are formed at the expense of the central and regional / local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues of the budget. Extra-budgetary funds can also be borrowed funds. The surplus available to off-budget funds can be used to purchase securities and make a profit in the form of dividends or interest.

Income state extra-budgetary funds formed by

mandatory payments established by the legislation of the Russian Federation;

voluntary contributions from individuals and legal entities;

other income provided by law.

Collection and control over the receipt of income is carried out Ministry of Taxes and Duties.

Disbursement of funds state extra-budgetary funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation.

Execution of budgets state extra-budgetary funds are carried out Federal Treasury of the Russian Federation.

Budget execution report state off-budget fund is drawn up by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval to the Federal Assembly in the form of a law.

Report on the execution of the budget of the territorial state extra-budgetary fund is drawn up by the fund management body and submitted by the executive authority of the constituent entity of the Russian Federation for consideration and approval by the legislative body of the constituent entity of the Russian Federation in the form of a law.

Control over the execution of budgets state extra-budgetary funds are carried out by bodies that ensure control over the execution of budgets of the corresponding level of the budget system.

As part of extrabudgetary funds, they also allocate economic, which now include territorial road, environmental and other funds.

They can be formed at the expense of regional taxes and fees, income from fines and lotteries, territorial loans, and have an economic focus.

There are also off-budget funds for intersectoral and sectoral purposes, the purpose of which is financial support for specific institutions, projects, development and stimulation of production.

In federal ministries and other federal executive bodies, as well as in organizations coordinating activities for the development, financing and implementation of comprehensive and targeted scientific and technical programs, research and development work, there are sectoral and intersectoral off-budget R&D funds.

The Ministry of Science and Technology of the Russian Federation carries out registration of off-budget funds formed by federal ministries and other federal executive bodies, organizations, as well as maintaining a register of these funds.

Sectoral and intersectoral extrabudgetary R&D funds form:

Ministry of Science and Technology of the Russian Federation - Russian Fund for Technological Development;

Federal ministries - extra-budgetary funds of ministries;

Other federal executive bodies; off-budget funds of departments;

Organizations, associations - off-budget funds of associations.

Extra-budgetary funds of ministries, departments and associations are created in agreement with the Ministry of Science and Technology of the Russian Federation, are not endowed with the rights of a legal entity and act on behalf of federal ministries, other federal executive bodies and associations in which they are formed.

Extrabudgetary funds are formed by deductions of enterprises and organizations in the amount of up to 1.5% of the cost of products, works, services sold, and the amounts deducted are included by organizations in the cost of products. Deductions are not made if the products sold were manufactured for state needs and their production was financed from budgetary appropriations.

Enterprises and organizations on a contractual basis on a quarterly basis transfer funds to the following extrabudgetary funds:

Enterprises and organizations included in the association - in the non-budgetary fund of the association, to which they are included;

Enterprises and organizations that are part of several associations that are independent from each other and form off-budget funds - into the off-budget fund of the association, of their choice;

Enterprises and organizations that are not part of the association, but which are under the jurisdiction of the federal ministry or other federal executive body, - into the extra-budgetary fund of the relevant ministry or department;

Enterprises and organizations that are not part of the association and are not under the jurisdiction of the federal ministry or other federal executive body - into an off-budget fund of their choice.

Allocation of funds from extrabudgetary funds for carrying out research and development work is carried out on a contractual basis.

Control for the targeted use of extra-budgetary funds, it is carried out by the Ministry of Science and Technology of the Russian Federation and the Ministry of Finance of the Russian Federation.

Links between extrabudgetary funds.

The variety of off-budget funds determines the complex multistage links between these funds and other parts of the financial system.

Distinguish financial ties:

1) one-sided,

2) double-sided

3) and multilateral

With one-way connections the funds go in one direction: from the financial links to the off-budget fund. Such a connection appears during the formation of funds or their use of funds.

With two-way communications cash flow moves between off-budget funds and other parts of the financial system in two directions. So social insurance funds are formed not only at the expense of insurance contributions, but also from the central budget. At the same time, if there is a surplus, they purchase government securities and become a creditor to the budget.

With multilateral ties, one extra-budgetary fund simultaneously comes into contact with different financial links and other extra-budgetary funds, i.e. money moves in different directions between them.

28. Extra-budgetary funds and their organization in Russia

Along with the budgets, as the main funds of the monetary funds of the authorities, the most important link in the public finance system in the Russian Federation are off-budget funds. The emergence of this link in the budgetary system is associated with the need to isolate part of state resources for sustainable financing of the most important socio-economic programs.

State off-budget funds- targeted centralized funds of financial resources, formed outside the state budget at the expense of compulsory payments and contributions from legal entities and intended for the implementation of the constitutional rights of citizens to pensions, social security, insurance, health care and medical care.

By their economic essence, state extra-budgetary funds are a form of redistribution and use of financial resources mobilized by the state to finance certain public needs that are not included in the budget and are spent in strict accordance with the target orientation of the fund by decision of the executive authority on the basis of its operational independence.

State off-budget funds are created on the basis of the relevant acts of the supreme authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of monetary funds. The legal status, the procedure for the creation, operation and liquidation of state extra-budgetary funds are determined in accordance with the Budget Code of the Russian Federation.

With the help of off-budget funds, the state solves the following important social tasks: social protection of the population, raising the living standards of the population, maintaining and improving the health of the population, social orientation of the unemployed population, and rendering social services to the population.

The state extra-budgetary funds include:

Russian Pension Fund;

Social Insurance Fund;

Federal Compulsory Health Insurance Fund.

Off-budget funds, being an integral part of the financial system of the Russian Federation, have a number of features:

planned by the authorities and administration and have a strict targeting;

funds from the funds are used to finance government expenditures not included in the budget;

are formed mainly due to compulsory deductions from legal entities;

insurance contributions to funds and the relationship arising from their payment are of a tax nature, the rates of contributions are set by the state and are mandatory;

most of the norms and provisions of the Tax Code of the Russian Federation are applied to relations related to the calculation, payment and collection of contributions to funds;

the monetary resources of the fund are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purpose not directly provided for by law;

spending of funds from funds is carried out by order of the Government or a specially authorized body (Board of the Fund).

The main feature of state off-budget funds in the Russian Federation is the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event and reflect the financing of social, pension and health insurance costs.

The income and expenses of state extra-budgetary funds are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code. Incomes of state extra-budgetary funds are formed by compulsory payments established by the legislation of the Russian Federation; voluntary contributions from legal entities; other income provided by law. The collection and control over the receipt of income is carried out by the Federal Tax Service. The main source of income for state extra-budgetary funds in the Russian Federation is now the unified social tax (UST) (insurance premium). Its payers are employing organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee on all grounds. The tax is levied at a regressive rate. Expenditure of state funds determined by the legislation of the Russian Federation, which regulates their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation. The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury of the Russian Federation.

The largest in terms of mobilized resources of all social funds is Pension Fund of the Russian Federation (PFR). It accounts for more than 80% of the amount of funds received by all social extra-budgetary funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation, operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

It is a centralized fund of the state that ensures the formation and distribution of financial resources for the purpose of social security of citizens by age.

At the expense of the PFR, more than 35 million Russian pensioners receive pensions, including labor pensions (old age, disability, survivor), state pensions, pensions for military personnel and their families, social pensions, and civil servants' pensions.

The funds of this fund are formed at the expense of insurance premiums, subsidies from the federal budget and resources received from the fund's own investments.

The second most important non-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It is a specialized financial and credit institution under the Government of the Russian Federation dealing with the management of the finances of state social insurance.

FSS refers to off-budget social funds. His funds are in state ownership and are not subject to seizure.

The organization of the FSS is based on a territorial principle and includes regional offices that manage state social insurance funds on the territory of the constituent entities of the Russian Federation; central branch offices managing state social insurance funds in sectors of the economy; branches of departments created by regional and central branch offices of the FSS.

This fund is intended for targeted financing of payments of social benefits and compensations (all types of social assistance to families with children, social assistance during the period of temporary disability of the employee and during the vacation period, etc.)

FSS income in accordance with the budget classification, they are subdivided into tax, non-tax and gratuitous receipts.

The system of off-budget funds of Russia includes federal and territorial compulsory health insurance funds(MHIF). The creation of these funds was dictated by the reform of the health care financing system and the transition to the compulsory health insurance system, which operates in many countries with market economies. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical care at the expense of compulsory health insurance funds.

The funds of the funds are in state ownership, are not included in the budgets, other funds and are not subject to withdrawal.

Compulsory insurance contributions from employers serve as sources of financing for the MHIF along with budgets.