Е.V.Volodına

Budget accounting and reporting reforms ın Russian Federatıon

ExpendExpendiitures managementtures management Annual budget «financing of expendıtures»Targeted usage – compliance with planIndexation of expenditures and «restricted budget» Reportıng on funds usage

Results managemenmtResults managemenmtBultı-year fiscal plan (budget)Expendıture lıabıltıes performanceTargeted usage – output basedExtentıon of authorıtıes and responsıbılıtıes of budget users Reportıng on funds usage

Draft legıslatıon

Transfer to a new model of the budget process organısatıon организации

Budget account structure

Administrative and functional classification

Code of

activity

Synthetic account code

Analytical code

Public administration

operations sector code

1-17 18 19 20 21 22 23 24 25 26

Synthetic account object

Chart of account

code

Группа

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 203 4

Подстатья Элемент Программа Классификация операций сектора

госуправления

Администратор

Подгруппа

Статья

1 2

Budget income classification

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Вид расходов

Классификация операций сектора

госуправления

Администратор

Раздел

1 62 3 4 5

Подраздел

Целевая статья

Budget expenditures classification

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Классификация операций сектора

госуправления

1 3

Группа

2

Администратор

Подгруппа

Статья Подстатья Элемент Программа

Classification of sources for budget deficit financing

As of January 1, 2007 in mln USD

Execution balance of the federal budget

ASSETSCODE OF

LINE

Budget funds as of beginning of a

year

Budget funds by the end of the reporting

period

1 2 3 7

I. Non=financial assets      

Fixed assets (initial cost, 010100000) * 010 186 771,7 198 261,1

Amortization of fixed assets (010401000 - 010407000) * 020 72 638,2 81 244,0

Fixed assets (depreciated cost, стр.010 - стр.020) 030 114 133,4 117 017,1

Intangible fixed assets (initial cost, 010200000) * 040 308,1 304,4

Amortization of intangible fixed assets (010408000) * 050 13,3 21,5

Intangible fixed assets (depreciated cost, стр. 040 - стр.050) 060 294,8 282,8

Non=produced assets (initial cost, 010300000) 070 46,3  

Total by section I (стр.030 + стр.060 + стр.070 + стр.080 + стр.090 + стр.140) 150 171 906,4 193 272,1

II. Financial assetsFiscal means of institution (020100000) 160 420,6 418,3

Means on budget accounts (020200000) 170 66 136,8 119 226,6

Financial investments (020400000) 180 3 103,6 3 933,4

Settlements with borrowers on incomes (020500000) 210 4 168,6 6 525,5

Settlements on given advances (020600000) 230 3 164,5 4 485,2

Settlements with borrowers on budget credits (020700000) 260 90 946,5 83 736,8

Settlements with reporting units (020800000) 280 138,8 156,6

Settlements on deficiency (020900000) 320 198,9 249,3

Settlements with other borrowers (021000000) 340 0,0 0,0

Total by section II (стр.160 + стр.170 + стр.180 + стр.210 + стр.230 + стр.260 + стр.280 + стр.320 + стр.340) 350 168 278,4 218 731,7

Balance 360 340 184,7 412 003,8

LIABILITIESCODE OF

LINE

Budget funds as of

beginning of a year

Budget funds by the end of the reporting period

1 2 3 7

III. Obligations      

Settlements with borrowers on debt commitment (030100000) 370 117 396,6 90 939,1

Settlements with suppliers and vendors (030200000) 380 1 079,1 1 273,7

Settlements budget payments (030300000) 420 135,6 305,2

Other settlements with с кредиторами (030400000) 440 39,7 40,0

Total by section III (стр.370 + стр.380 + стр. 420 + стр.440 +стр.450) 460 118 651,1 92 558,0

IV. Financial result Financial result

(040000000), including: 470 221 533,7 319 445,8

BALANCE 600 340 184,7 412 003,8

Report on financial results of activity (by federal budget)

As of January 1, 2007 in mln USD

Name of indicatorCode by

КОСГУ Budget activity

1 3 4

Revenues 100 283 704,8

Tax revenues 110 140 346,7

Revenues from property 120 8 283,4

Revenues market sale of goods, work, services 130 2 707,9

Mandatory withdraw amounts 140 689,4

Grant and non=refundable receipts form budgets 150 1 423,9

Membership fees, utilities payments 160 0,0

Revenues of future periods 130 0,0

Expenditures 200 185 860,4

Wages and allowances 210 32 782,5

Purchase of services 220 20 479,8

Debt commitment service incl: 230 6 228,9

domestic debt commitment service 231 2 146,9

external debt commitment service 232 4 082,0

Grant and non=refundable transfers to organizations 240 30 282,2

Grant and non=refundable transfers to budgets incl: 250 58 946,2

transfers to other budgets of the Russian budget system 251 57 946,2

transfers to supranational organizations and governments of foreign countries 252 122,1

transfers to international organizations 253 877,9

Social security 260 7 852,3

expenditures on operations with assets 270 23 594,5

Other expenditures 290 5 694,0

Net operational result 000 97 844,4

Operational result before taxation 000 97 844,4

Profit tax 000 0,0

Operations with non=financial assets 000 21 319,4

Net receipt of assets 000 12 000,9

Net receipt of intangible assets 000 2 478,0

Net receipt of non=productive assets 000 -46,3

Net receipt of financial recourses 000 6 886,8

Operations with financial assets and liabilities 000 76 525,1

Operations with financial assets 000 50 431,9

Net receipt of funds on budget accounts 000 53 066,1

Net receipt of securities, other than shares and other forms of capital participation 000 -285,4

Net receipt of securities and other forms of capital participation 000 1 115,1

Net provision of budget credits 000 -7 209,7

Net receipt of deposits, other financial assets 000  

Net increase of borrower liability (except budget credits, loans) 000 3 745,7

Operations with liabilities 000 -26 093,1

Net increase of domestic debt liabilities 000 6 724,8

Net increase of external debt liabilities 000 -33 182,3

Net increase of credit liability (except domestic and extrenal debt liabilities) 000 364,4