The procedure for providing interbudgetary transfers from local budgets. Interbudgetary transfers: concept, forms, conditions of provision. Forms of interbudgetary transfers provided from the budgets of the constituent entities of the Russian Federation
The forms and procedure for the provision of inter-budgetary transfers from local budgets are defined in Art. Art. 142-142.3 BC RF.
The law of a constituent entity of the Russian Federation may provide for the transfer to the budget of the constituent entity of the Russian Federation of subventions from the budgets of settlements or municipal districts (urban districts) in which in the reporting year the estimated tax revenues of local budgets exceeded the level established by the law of the corresponding constituent entity of the Russian Federation. At the same time, the specified level cannot be set below two times the average level per inhabitant. The procedure for calculating and transferring such subventions is established by the law of the subject of the Russian Federation.
Subventions from the budgets of settlements transferred to the budget of the constituent entity of the Russian Federation are credited to the regional fund for financial support of settlements, and subventions from the budgets of municipal districts and urban districts - to the regional fund for financial support of municipal districts (urban districts).
The volume of subventions to be transferred from local budgets to the budget of a constituent entity of the Russian Federation is calculated in proportion to the excess of the estimated tax revenues the level established by the law of the subject of the Russian Federation.
From the budget of the municipal district, the budgets of the settlements that are part of this municipal district may be provided with financial assistance in the form of grants from the regional fund for financial support of settlements and other grants and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district, adopted in accordance with the requirements of the BC RF and the laws of the corresponding subject of the Russian Federation.
In order to further equalize the financial capabilities of local self-government bodies of settlements to exercise their powers on issues of local importance, regional funds for financial support of settlements may be formed as part of the budgets of municipal districts. The procedure for the formation of such funds and the distribution of subsidies from these funds is established by the law of the subject of the Russian Federation. The volume of the district fund for financial support of settlements and the distribution of subsidies between settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district.
Settlements that are part of the municipal district, the representative body of which is formed from the heads of the settlements that are part of the municipal district, and from the deputies of the representative bodies of these settlements, are obliged to transfer subventions to the budget of the municipal district to resolve issues of local importance of an intermunicipal nature. The goals, procedure for calculating, transferring and using these subventions are established by the charter of the municipal district or the regulatory legal act representative body of the municipal district. The amount of subventions is approved by the decision of the representative body of the municipal district and the decisions of the representative bodies of settlements on the corresponding local budgets according to the standard for all settlements of the municipal district.
Interbudgetary transfers from local budgets are provided (Article 141 * of the RF BC) in
1) financial assistance from the budgets of municipal districts to the budgets of settlements in accordance with Article 1421 of the Budget Code of the Russian Federation;
2) subventions transferred to regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts) in accordance with Article 1422 of the Budget Code of the Russian Federation;
3) subventions transferred from the budgets of settlements to the budgets of municipal districts for the solution of issues of local importance of an intermunicipal nature in accordance with Article 1423 of the BC RF153;
4) funds transferred to the federal budget or to the budget of the constituent entity of the Russian Federation in connection with the repayment and (or) service municipal debt the municipal formation to federal government bodies or government bodies of a constituent entity of the Russian Federation and (or) the fulfillment of other obligations of local government bodies to government bodies;
5) other gratuitous and non-refundable transfers.
Now let us consider the "Procedure for providing financial assistance from the budgets of municipal districts to the budgets of settlements" (Article 1421) 154. Financial help can be provided to the budgets of settlements that are part of a given municipal district in the form of subsidies from the regional fund for financial support of settlements and other grants and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district, adopted in accordance with the requirements of the BC RF and the laws of the subject corresponding to them RF.
As part of the budgets of municipal districts, in order to equalize the financial capabilities of local self-government bodies of settlements to exercise their powers on issues of local importance, in order to supplement subsidies from the regional fund for financial support of settlements, regional funds for financial support of settlements may be formed. The procedure for their formation and distribution of subsidies from them is established by the law of the subject of the Russian Federation in accordance with the requirements of the BC RF. The volume of this fund is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next fiscal year.
Subsidies from the regional fund for financial support of settlements, with the exception of subsidies that are provided at the expense of the budgets of the constituent entities of the Russian Federation (clause 5 of article 138), are provided to settlements, the estimated budgetary provision of which does not exceed the level established as a criterion for leveling the estimated budgetary provision of settlements of this municipal district.
The estimated budgetary provision of settlements is determined by the ratio of tax revenues per inhabitant, which can be received by the budget of the settlement based on tax base (tax potential), and a similar indicator on average for the settlements of a given municipal district, taking into account differences in the structure of the population, socio-economic, climatic, geographical and other objective factors and conditions affecting the cost of providing municipal services per capita.
The use of indicators of actual income and expenditure for settlements in determining the level of estimated budgetary provision of settlements reporting period and (or) indicators of projected income and expenses of individual settlements are not allowed. This paragraph 4 of Art. 1421 comes into force in the following order:
1) when forming and approving the draft budgets of municipal districts for 2006, 2007, 2008 and 2009, part of the funds of regional funds for financial support of settlements can be distributed using the income and expenses of the budgets of urban and rural settlements;
2) the amount of the specified funds of the regional fund for financial support of settlements cannot exceed:
in 2006 - 50% of the total funds of this fund;
153 Art. 1421-1423 of the RF BC will be further considered
in 2007 - 40% of the total funds of this fund; in 2008 - 30% of the total funds of this fund; in 2009 - 20% of the total resources of this fund.
The level of the estimated budgetary provision of the settlement, taking into account the subsidies of the regional fund for financial support of settlements, cannot exceed the level of the estimated budgetary provision, taking into account the subsidies from the specified fund of another settlement that is part of the given municipal district, which before the distribution of these subsidies had a higher level of estimated budgetary security.
The distribution of subsidies from district funds for financial support of settlements between settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.
Art. 1422 of the RF BC considers the Procedure for the provision of subventions from local budgets to the budget of a constituent entity of the RF. The law of the constituent entity of the Russian Federation may provide for the transfer to the budget of the constituent entity of the Russian Federation of subventions from the budgets of settlements or municipal districts (urban districts) in which in the reporting year the estimated tax revenues of local budgets (excluding tax revenues for additional deduction rates) exceeded the level established by the law of the constituent entity of the Russian Federation ... The specified level cannot be set below two times the average, respectively, for settlements or municipal districts (urban districts) of a given constituent entity of the Russian Federation per capita (paragraph
The procedure for calculating and transferring these subventions is established by the law of the subject of the Russian Federation in accordance with the requirements of the BC RF. Subventions from the budgets of settlements transferred to the budget of the constituent entity of the Russian Federation in accordance with Article 1422 are credited to the regional fund for financial support of settlements. In the event that the representative bodies of municipal districts are empowered by the state authorities of the constituent entities of the Russian Federation for the calculation and provision of subsidies from the regional fund for financial support of settlements, these subventions from the budgets of settlements that are part of the territory of municipal districts are credited to the regional compensation fund for distribution between the budgets of municipal districts in the manner , established by paragraph 2 of paragraph 5 of Art. 137155 BK RF. Subventions from the budgets of municipal districts and urban districts transferred to the budget of a constituent entity of the Russian Federation in accordance with Article 1422 are credited to the regional fund for financial support of municipal districts (urban districts).
The amount of subventions to be transferred from local budgets to the budget of the constituent entity of the Russian Federation is calculated in proportion to the excess of the estimated tax revenues of the level established by the law of the constituent entity of the Russian Federation in accordance with paragraph 1 of Art. 1422. The volume of the specified subvention for a separate municipality (MO) per one resident cannot exceed 50% of the difference between the estimated tax revenues of the local budget (excluding revenues under additional deduction rates) per resident and two times the average level of estimated tax revenues per capita in the last reporting year.
The estimated tax revenues of the Moscow region per capita after the exclusion of the subvention to be transferred to the budget of the constituent entity of the Russian Federation cannot be lower than the estimated tax income per one resident of another Moscow region, which, prior to the exclusion of this subvention, had a lower level of estimated tax income per capita ...
The amount of subventions to be transferred from local budgets to the budget of the constituent entity of the Russian Federation is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year (paragraph 4 of article 1422).
The local government bodies of the corresponding MO provide in the local budget the subvention specified in paragraph 4 of Art. 1422, and ensure its listing in
See above paragraph
the budget of the constituent entity of the Russian Federation in accordance with the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year. In the event that local governments fail to comply with these requirements, the law of a constituent entity of the Russian Federation provides for a reduction for the given MO of the norms of deductions from federal and regional taxes and fees, taxes provided for by special tax regimes (except for local taxes), to a level that ensures the receipt of funds in the budget of the constituent entity of the Russian Federation in the amount of the specified subvention, and in case of their insufficiency - the centralization of part of the income from local taxes within the limits not exceeding the amount of the specified subsidy.
The procedure for the provision of subventions from intracity budgets municipalities the budgets of the constituent entities of the Russian Federation - cities of federal significance Moscow and St. Petersburg is determined by the laws of the indicated constituent entities of the Russian Federation in accordance with the BC RF
Art. 1423 considers the Procedure for the provision of subventions from the budgets of settlements to the budgets of municipal districts for the solution of issues of local importance of an inter-municipal nature. Settlements that are part of the municipal district, the representative body of which is formed in the manner prescribed by the Federal Law "On general principles organizations of local self-government "are obliged to transfer subventions to the budget of the municipal district for solving issues of local importance of an intermunicipal nature, determined by the specified Federal Law. The goals, procedure, transfer and use of these subventions are established by the charter of the municipal district and (or) a regulatory legal act of the representative body of the municipal district.
The amount of subventions is approved by the decision of the representative body of the municipal district and the decisions of the representative bodies of settlements on the corresponding budgets for the next financial year according to the standard for all settlements of the given municipal district per inhabitant or consumer of budget services.
If the local self-government body of the settlement does not comply with the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year in terms of transferring subventions to the budget of the municipal district, the decision of the representative body of the municipal district in the manner prescribed by the law of the constituent entity of the Russian Federation may provide for a reduction for this settlement of deductions from federal, regional and (or) local taxes and fees, taxes provided for by special tax regimes (with the exception of local taxes), to the level that ensures the receipt of funds in the budget of the municipal district in the amount of the specified subvention.
In conclusion of the considered topic "Interbudgetary transfers" the following should be noted. Interbudgetary transfers, being part of the system of interbudgetary relations, are designed to perform very important functions:
Reimburse the budgets of the lower tiers for the costs of national services if these costs exceed other receipts in these budgets;
Contribute to the elimination of problems arising from horizontal imbalances, including the solution of social problems associated with regional economic downturns;
City councils (cities of Kiev and Sevastopol, cities of republican subordination of the Autonomous Republic of Crimea and cities of regional subordination) and district councils may provide in the respective budgets equalization subsidies to the budgets of districts in cities, budgets of villages, townships, cities of district subordination and their associations, as well as funds transferred from these budgets.
The Verkhovna Rada of the Autonomous Republic of Crimea and the relevant councils may provide for the following types of interbudgetary transfers in the respective budgets:
subventions for the maintenance of public facilities or liquidation of negative consequences of the activities of public facilities;
subventions for the performance of their own powers of territorial communities of villages, townships, cities and their associations;
subventions for execution investment projects;
other subventions.
Subventions from the State Budget of Ukraine for the implementation of investment projects. Subventions from the State Budget of Ukraine for the implementation of investment projects are provided from the State Budget of Ukraine to the budget of the Autonomous Republic of Crimea, regional budgets, the budgets of the cities of Kiev and Sevastopol with their further redistribution for local government budgets.
Subventions for the implementation of investment projects are provided on the basis of competition between the budgets of local governments and provide for the financial participation of the budget of the recipient of the subvention in the implementation of the program or project. Local government bodies in which the average annual actual volume of maintenance costs budgetary institutions for the last three budget periods, less than the volume determined in accordance with the financial standards of budgetary provision, they have a priority right to receive subventions for the implementation of investment projects.
The basic principles for the provision of subventions are determined separate law, the procedure and conditions for their provision are determined by the Cabinet of Ministers of Ukraine, and the amount of subventions for the next budget period is determined by the Law on the State Budget of Ukraine.
The procedure for providing interbudgetary transfers.
Equalization subsidies and subventions from the State Budget of Ukraine to local budgets are transferred from the accounts of the State Budget of Ukraine by the bodies of the State Treasury of Ukraine of the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kiev and Sevastopol, cities of republican subordination of the Autonomous Republic of Crimea and cities of regional subordination and district budgets. Transfer of funds that are transferred to The state budget Of Ukraine from the budget of the Autonomous Republic of Crimea, the budgets of the cities of Kiev and Sevastopol, the budgets of the cities of republican subordination of the Autonomous Republic of Crimea and the cities of regional subordination, district and regional budgets, provided by the relevant bodies of the State Treasury of Ukraine.
The procedure for transferring equalization subsidies and subventions from the State Budget of Ukraine to local budgets, funds transferred to the State Budget of Ukraine from local budgets, as well as the procedure for transferring inter-budgetary
transfers between local budgets are determined by the Cabinet of Ministers of Ukraine and must ensure the timeliness, uniformity, guarantee and completeness of transfers.
1. The efficiency of budget planning largely depends on the economic and social development state.
2. Strict adherence to the objectives, principles and methods of budget planning is a guarantee of the effectiveness of budgetary processes.
3. To improve the efficiency of budgetary processes in Ukraine, it is advisable to start 3-5-year budget planning.
4. The mechanism of interbudgetary transfers has:
¾ contribute to the harmonious social and economic development of the regions;
¾ take into account the interest of local authorities;
¾ be based not only on the current economic condition of the regions, but also take into account potential opportunities.
Control questions and tasks
1. Give a definition of the term "budget planning
2. What is the essence of the main legal acts governing budget planning?
3. What are the main programs of economic and social development.
4. Describe the tasks, principles and methods of budget planning.
5. What is the essence of budget forecasting?
6. Name the types budget classification, their main components.
7. What is the essence of general and special budget funds?
8. Tell us about the nature and main types of interbudgetary transfers.
Within any country there are more and less developed territories. To ensure uniformity, various types of inter-budgetary transfers are used. Governance in modern states is usually carried out on different levels... There is not only a central government apparatus, but also local authorities. In federal states, there is also a third intermediate level of government, which exercises its powers within a separate state, province, canton or other entity. Such a system helps to provide effective compensation for uneven regional development. The article will consider the following issues: concept, forms, types of interbudgetary transfers, their significance and ways of regulating their distribution.
Concept and its economic meaning
Interbudgetary transfers are one of the instruments for reallocating funds between regions of the country. Their main function is to ensure the uniformity of development of various territories within one state. The budget is a centralized fund that contains all the country's monetary resources. Not only the present, but also the future of the state depends on their effective use. However, it is important not only where to invest these funds, but also where to do it.
Functions
Various types of interbudgetary transfers are used to achieve the following goals:
- Elimination of horizontal imbalances between regions. Thus, various types of interbudgetary transfers to local budgets help eliminate social tensions associated with economic downturns.
- Reimbursement of the budgets of less developed regions of funds spent on the implementation of tasks of national importance. Thus, they do not allow imbalances to increase during the implementation of large-scale projects.
- Eliminate the shortcomings of the tax collection system.
Forms of transfers
The 16th chapter of the Budget Code of the Russian Federation explains the procedure for the redistribution of funds between regions. Article 6 provides a definition of the concept. The following types of interbudgetary transfers in Russia stand out:
- Subsidies aimed at leveling the provision of funds to the constituent entities of the Russian Federation.
- Federal budget subsidies.
- Other interbudgetary transfers, the types and purposes of which are discussed in Chapter 16.
- Subventions to the subjects of the Russian Federation.
- Transfers directed to extrabudgetary funds.
Subsidies
Intergovernmental transfers, the concept and types of which are defined in Chapter 16, differ not only in their direction, but also in the order of return. The most beneficial form is subsidies. They are given to the regions free of charge. However, their purpose is not predetermined. The subsidies received by the subject can be used at his discretion. These funds are allocated from a special Federal Fund for Financial Support. It is formed based on the minimum level of provision of funds in the regions of the Russian Federation. The exact amount of subsidies allocated to each entity is approved for each financial year. At the expense of these funds, the state reduces disparities in development different regions Russian Federation.
Subsidies
Considering interbudgetary transfers, the types and purposes of which are prescribed in the legislation, it is important to pay attention to the tools that help eliminate the negative consequences of the implementation of joint projects that are important for the entire country. The subsidies are needed to offset the costs of local funds. The purpose and objectives of their provision are established by the legislation of the Russian Federation and its subjects. For example, subsidies can be provided for the development of social or innovative infrastructure of the country's science cities. They can be allocated both from the co-financing fund and from the reserve funds of the president and the government of the Russian Federation. Subsidies, like grants, are given to the regions free of charge. They cover part of the costs for which they are allocated, the rest of the funds are taken from the local budget.
Subventions
This tool for ensuring the uniformity of regional development is used to reimburse the costs associated with the execution by municipalities of the powers of the central office. Subventions are allocated from a special federal compensation fund. Funds from it are distributed in accordance with the requirements of regulatory legal acts. They, like the two previous types, are provided free of charge. However, a feature of subventions, like subsidies, is their targeted nature. These two categories differ only in terms of funding. Subventions fully cover target costs, and subsidies - only a part of them.
As for inter-budget loans, they fully correspond to the usual ones. They are provided on a returnable and reimbursable basis to the subject of the federation for a predetermined period. 
Types of other interbudgetary transfers
Separately, the legislation allocates another group of funds. They are called other intergovernmental transfers. This group appeared only in the new code, before that the legislation of the Russian Federation did not provide for such a form of redistribution of funds. They are also irrevocable and free of charge. This group, for example, includes transfers to closed administrative-territorial territories.
From local budgets
Transfers can be distributed not only through the central government apparatus. Individual subjects of the Russian Federation can also provide them to each other. The forms of transfers are similar to those that can be provided from the federal budget. Among them are:
- Subsidies for equalizing the monetary security of various settlements and municipal districts.
- Subsidies from the central office to local budgets.
- Subventions to autonomous okrugs and other constituent entities of the Russian Federation, to the federal budget.
- Other transfers.
Role in the regional budget
The main purpose of the existence of government bodies is to ensure the comprehensive development of the state. All types of interbudgetary transfers to municipalities, as well as to other entities, are necessary precisely to accomplish this task. Today in many countries the decentralization of management is being carried out. It is believed that local governments know best where to invest in order to achieve maximum impact. Therefore, the capabilities of the constituent entities of the Russian Federation are expanding more and more, including through transfers. Most regions are subsidized in Russia. This state of affairs causes discontent among donor entities, because transfers over the past ten years have not improved the situation. The solution to the problem lies in mastering natural resources, which are available in many subsidized regions, their use would guarantee the dynamic development of the economy, if not in the short, then in the medium term. 
Legal and regulatory framework
The process of improving the sphere of interbudgetary relations in Russia began with the collapse of the USSR. Over time, this issue has become more and more relevant. The legislation of the Russian Federation defines the concept, types and significance of interbudgetary transfers. The basic conditions for their presentation are also described.
All types of transfers are discussed in detail in Chapter 16 of the Budget Code of the Russian Federation. They are also described in the decrees and orders of the Government.
Basic terms of provision
The legislation of the Russian Federation determines the procedure for how interbudgetary transfers are allocated. The types, conditions for the provision of each of them are also described in the Code. Let us first consider the restrictions imposed by the legislator on transfers from the federal budget. Among them:
- An entity cannot assume new expenditure obligations if 20% of its budget falls on transfers.
- Upon receipt of additional funds, the region commits to more closely monitor financial discipline.
- The Accounts Chamber of the Russian Federation, like the Federal Budgetary Supervision Service, can at any time carry out an external audit of the entity that received the transfers.
The procedure for receiving funds from individual entities with more high level development. Among the main conditions:
- Transfers from the budgets of the constituent entities of the Federation are provided only if local authorities comply with the legislation of the Russian Federation.
- Potential recipient has no overdue debt.
- The legislation of the constituent entities of the Russian Federation may establish additional conditions for receiving and providing transfers.
Areas of improvement
Every year in Russia there is an increase in the number of forms of support for the regions. Narrow-target types of interbudgetary transfers of the RF are becoming more and more common. The latter can negatively affect the strengthening of the financial independence of individual entities. Therefore, it is rational to introduce block transfers. Thus, the modernization of the entire industry in the region as a whole could be carried out. In this case, the federal authorities establish the formula for the distribution of funds and the conditions for their spending, and the local authorities establish the proportions of use for the needs of each of the areas. The methodology for calculating the volume of transfers is also important.
One of the areas of improvement could be the use of the population welfare index. At the same time, the distribution of subsidies should be focused exclusively on equalizing the provision of funds in the regions. Tasks like stimulating the expansion of the tax base of the constituent entities of the Russian Federation and improving financial discipline are best solved with the help of other tools. Only in this case can transfers effectively fulfill their main function. In Russia, it is necessary to create sound principles for the distribution of funds. This is the only way to ensure the stability of the state economy. So far, the system for the distribution of budget transfers in Russia is ineffective, therefore the issue of its improvement is extremely urgent. 
conclusions
Different areas within the same country always develop unevenly. There are reasons for this, both historical and natural and climatic. Therefore, one of the main tasks of the central authorities is to relieve tension between individual regions through the redistribution of funds. In the Russian Federation, the following main types of interbudgetary transfers are distinguished: grants, subsidies and subventions. They are all non-refundable. A distinctive feature of subsidies is that they have no specific purpose.
Subsidies and subventions are allocated to fulfill specific tasks set by the federal government. The last two categories differ in that the first ones cover only part of the local budget expenditures, while the second ones cover everything completely. Considerable attention is paid to the concept of transfers, their types, forms and conditions of provision in the Budget Code of the Russian Federation, as well as in decrees and orders of the Government. In general, the income equalization system in the country is not effective. Among the directions of its improvement are:
- Application of block transfers.
- Using the population welfare index in determining the transfers required for the region.
- Striving to equalize the level of budgetary provision of the regions.
- Establish sound distribution principles money between different subjects of the federation in order to ensure greater economic stability.
BC RF interbudgetary transfers - funds provided by one budget budget system The Russian Federation to another budget of the budgetary system of the Russian Federation.
Forms of interbudgetary transfers provided from the federal budget to the budgets of the budgetary system of the Russian Federation:
- Subsidies - interbudgetary transfers provided on a gratuitous and irrevocable basis without establishing directions and (or) conditions for their use (aimed at equalizing the budgetary provision of the constituent entities of the Russian Federation).
- Subsidies the budgets of the constituent entities of the Russian Federation from the federal budget - interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federation in order to co-finance expenditure obligations arising from the exercise of the powers of state authorities of the constituent entities of the Russian Federation on subjects of jurisdiction of subjects of the Russian Federation and subjects of joint jurisdiction Of the Russian Federation and the constituent entities of the Russian Federation, and expenditure obligations to fulfill the powers of local self-government bodies on issues of local importance.
- Subventions budgets of constituent entities of the Russian Federation from the federal budget - inter-budgetary transfers provided to the budgets of the constituent entities of the Russian Federation for the purpose of financial security expenditure obligations of the constituent entities of the Russian Federation and (or) municipalities arising in the exercise of the powers of the Russian Federation transferred for the exercise to the bodies of state power of the subjects Of the Russian Federation and (or) local governments in the prescribed manner.
- Interbudgetary transfers to the budgets of state extra-budgetary funds.
- Other interbudgetary transfers to the budgets of the RF subjects.
Based on Ch. 16 the following can be distinguished interbudgetary transfers:
Important! It should be borne in mind that:
- Each case is unique and individual.
- Careful examination of the issue does not always guarantee a positive outcome of the case. It depends on many factors.
To get the most detailed advice on your issue, you just need to choose any of the proposed options:
- from the federal budget;
- from the budgets of the constituent entities of the Russian Federation;
- from local budgets;
- from extrabudgetary funds (in particular, the Federal Mandatory Fund health insurance).
Forms of interbudgetary transfers provided from the budgets of the constituent entities of the Russian Federation
Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to the budgets of the budgetary system of the Russian Federation are provided in the form:
- subsidies for equalizing the budgetary provision of settlements and subsidies for equalizing the budgetary provision of municipal districts (urban districts);
- subsidies to local budgets;
- subventions to local budgets and subventions to the budgets of autonomous okrugs that are part of territories, regions, for the implementation of the powers of state authorities of constituent entities of the Russian Federation, transferred on the basis of agreements between state authorities of an autonomous region and, accordingly, state authorities of a region or region, concluded in accordance with the legislation Russian Federation;
- subsidies to the federal budget from the budgets of the constituent entities of the Russian Federation;
- other interbudgetary transfers to the budgets of the budgetary system of the Russian Federation.
The forms, procedure and conditions for the provision of interbudgetary transfers to the budgets of intracity municipalities from the budgets of the constituent entities of the Russian Federation - cities of federal significance Moscow and St. Petersburg are established by the laws of these constituent entities of the Russian Federation.
Forms of interbudgetary transfers provided from local budgets
Interbudgetary transfers from local budgets are provided in the form:
- subsidies from the budgets of municipal districts to equalize the budgetary provision of settlements;
- subsidies transferred from the budgets of settlements to the budgets of municipal districts for the solution of issues of local importance of an inter-municipal nature;
- subsidies transferred to the budgets of the constituent entities of the Russian Federation for the formation of regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);
- other interbudgetary transfers.
Forms of interbudgetary transfers provided from the MHIF budget
Interbudgetary transfers from the budget of the Federal Mandatory Health Insurance Fund are provided in the form of:
- subventions to the budgets of territorial compulsory health insurance funds;
- other inter-budgetary transfers to the budgets of territorial compulsory health insurance funds.
Basic conditions for the provision of interbudgetary transfers
Interbudgetary transfers are provided subject to compliance with the budget legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees by the relevant state authorities.
In more detail, the terms of provision are reflected in Art. 130, 136, 142 BK RF.
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