Sources of financing for the local budget are: Local budget deficit and sources of its financing. Surplus distribution mechanism

In the law (decision) on the budget for the next financial year on the main types of funds raised. The federal budget and the budgets of state extra-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds are developed and approved in the form of laws of the constituent entities Russian Federation.

In cases where the regulation of certain relations is provided for by the law on the budget, for local self-government bodies these relations must be regulated by the relevant regulatory legal acts of representative bodies of local government on the budget or acts on the budget adopted in the manner established by the charters of municipalities.

The annual budget is prepared for one financial year, which corresponds to the calendar year and lasts from January 1 to December 31.

Sources of financing the federal budget deficit are: 1)

local budget deficit financing

In the process of drawing up, approving and executing budgets, there may be a balance of income and expenses, an excess of expenses over income - a budget deficit.

To finance the budget deficit, alternative sources are provided to cover it. These are primarily borrowed funds raised from the money, credit or financial markets.

When a budget for the next fiscal year with a deficit is adopted, the law on this budget approves the sources of its financing. Current expenses of the budget of a constituent entity of the Russian Federation, the local budget cannot exceed the volume of revenues of the budget of a constituent entity of the Russian Federation, the volume of revenues of the local budget.

The size of the federal budget deficit cannot exceed the total volume of budget investments and service costs government debt RF. The size of the budget deficit of a constituent entity of the Russian Federation cannot exceed 15% of the volume of budget revenues of a constituent entity of the Russian Federation without taking into account financial assistance from the federal budget.

Proceeds from sources of financing the budget deficit of a constituent entity of the Russian Federation are used only to finance investment expenses and cannot be used to finance the costs of servicing and repaying the debt of a constituent entity of the Russian Federation.

The size of the local budget deficit cannot exceed 10% of local budget revenues without taking into account financial assistance from the federal budget and the budget of a constituent entity of the Russian Federation. Proceeds from sources of financing the local budget deficit are used only to finance investment expenses and cannot be used to finance the costs of servicing and repaying municipal debt.

Sources of financing the budget deficit are approved by the legislative authorities in the budget law for the next financial year for the main types of funds raised. Loans from the Bank of Russia, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation, and municipalities during their initial placement do not serve as sources of financing the budget deficit.

Let's consider the sources of financing budget deficits at various levels.

Sources of financing the federal budget deficit are:

• 1) internal sources- loans received by the Russian Federation from credit organizations in national currency; government loans carried out by issuing securities; papers on behalf of the Russian Federation; budget loans received from budgets of other levels of the budget system of the Russian Federation;
• 2) external sources the following types - government loans carried out in foreign currency by issuing securities on behalf of the Russian Federation; loans from foreign governments, banks and firms, international financial organizations provided in foreign currency.

Sources of financing the budget deficit of a constituent entity of the Russian Federation are internal sources in the following forms:

• 1) government loans carried out by issuing securities on behalf of a constituent entity of the Russian Federation;

Sources of financing the local budget deficit can be internal sources in the following forms:

• 1) municipal loans carried out by issuing municipal securities on behalf of the municipality;
• 2) budget loans received from budgets of other levels of the budget system of the Russian Federation;
• 3) loans received from credit institutions.

There are the following types of financing the budget deficit - cash and debt.

Monetary financing means that to cover the Budget Deficit, the government receives loans from the People's Bank or directly sells its debt to it. This method has significant drawbacks, so the legislation of many countries imposes strict restrictions on its use. In a number of countries, lending to the government by the people's bank is prohibited. But even if there is no direct ban, monetary financing of the deficit is used only in extreme cases. The fact is that with this approach, the people's bank increases the money supply by an amount not backed by goods and services. As a result, inflation rises, the normal pricing mechanism is disrupted, and the exchange rate falls national currency, rational expectations in the economy deteriorate and a number of other unfavorable consequences arise.

Unlike monetary financing, debt financing of a deficit is carried out by issuing profitable government loans, which are placed on the exchange market, freely bought and sold on it, and after a certain period are repaid by the state. The funds received from the placement of loans are used to cover the budget deficit. Because money is not dealt with national bank, and in the market, growth money supply not happening. This is the advantage of debt financing. Ruban V.A. Financial problems of local government. State power and local government in Russia. - M.: UNITY, 2013.p.68. However, the redistribution of the money supply also has negative consequences. Since the issued loans are guaranteed by the state, they are considered a fairly reliable investment. By purchasing government securities, market entities limit their investments in real sector economy. As a result, funds are crowded out into the sphere of financial transactions, investment activity decreases, which negatively affects the prospects economic growth in future.

In addition to government loans, sources of deficit financing can be debts and loans received from budgets of other levels, commercial banks and companies, governments of other countries, as well as international financial organizations - the International Monetary Fund (IMF), the International Bank for Reconstruction and Development ( IBRD), etc.

Sources of financing the budget deficit of the constituent entities of the Russian Federation are also divided into internal and external. Internal sources include government loans through the issuance of securities on behalf of the constituent entities of the Russian Federation, budget loans from other levels of the budget system and loans received from credit institutions;

Shortage local budgets can be financed only from internal sources: municipal loans and loans received from credit institutions.

According to Russian law, the budget deficit can only be financed on a debt basis. The debts of the Reserve Bank, as well as its acquisition of state or municipal debt during their initial placement, cannot be sources of financing the Budget deficit.

The budget deficit of a constituent entity of the Russian Federation cannot be more than 5 percent of its profits without taking into account financial assistance from the federal budget. At the same time, budget revenues must fully cover its current expenses.

Sources of financing the budget deficit are approved by the legislative (representative) authorities in the law (decision) on the budget for the next financial year for the main types of funds raised. Loans from the Bank of Russia, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation, and municipalities during their initial placement cannot be sources of financing the budget deficit.

Sources of financing the federal budget deficit are:

1) internal sources in the following forms:

· loans received by the Russian Federation from credit institutions in the currency of the Russian Federation;

· government loans carried out by issuing securities on behalf of the Russian Federation;

· proceeds from the sale of state-owned property;

· the amount of excess of income over expenses on state reserves and reserves;

· changes in the balances of funds in accounts for the accounting of federal budget funds;

2) external sources in the following forms:

· government loans made in foreign currency by issuing securities on behalf of the Russian Federation;

· loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation.

Sources of financing the budget deficit of a constituent entity of the Russian Federation may be internal sources in the following forms:

· government loans carried out by issuing securities on behalf of a constituent entity of the Russian Federation;

· budget loans and budget credits received from budgets of other levels of the budget system of the Russian Federation;

· proceeds from the sale of property owned by the state of a constituent entity of the Russian Federation;

· change in balances of funds in accounts for accounting for budget funds of a constituent entity of the Russian Federation.

Sources of financing the local budget deficit can be internal sources in the following forms:

· municipal loans carried out by issuing municipal securities on behalf of the municipality;

· loans received from credit institutions;

· budget loans and budget credits received from budgets of other levels of the budget system of the Russian Federation;

· proceeds from the sale of municipally owned property;

· change in balances in local budget funds accounts.

The most important condition for financing (covering) budget deficits was government credit. State credit refers to the entire set of financial and economic relations in which the state acts as a borrower.

To cover the deficit state budget profits are sent Central Bank Russian Federation and loans from the Central Bank of the Russian Federation.

An external ineffective source of financing the budget deficit was loans from international financial organizations, mainly the International Monetary Fund (IMF).

In order to balance budgets, representative authorities can set limits on the budget deficit. If the maximum deficit level is exceeded, a spending sequestration mechanism is introduced,

Sequestration consists of a proportional reduction in government spending, for example, by 5, 10, 15%. monthly for all budget items for the remainder of the financial year.

States cover the deficit mainly by issuing money and internal and external borrowing. However, the issue of money leads to inflation, rising prices for goods and services, which leads to a decrease in the living standards of the population.

The source of financing the deficit are loans from the Central Bank of Russia. This is the cheapest source of financing, since business non-market relations are formed between the Central Bank of Russia and the Government of the Russian Federation and interest rates for such loans are usually symbolic in nature.

A further strategy in the field of deficit and surplus management necessitates the development of a new concept based on reducing the involvement of borrowed money, reducing debt obligations, using, first of all, internal reserves for income growth based on the development of industrial and agricultural production

Sources of financing the budget deficit are approved by the legislative authorities in the law on the budget for the next financial year according to the main types of funds raised. Loans from the Bank of Russia, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation, and municipalities during their initial placement do not serve as sources of financing the budget deficit.

Let's consider the sources of financing budget deficits at various levels.

Sources of funding federal budget deficit are:

1) internal sources - loans received by the Russian Federation from credit institutions in national currency; government loans carried out by issuing securities on behalf of the Russian Federation; budget loans received from budgets of other levels of the budget system of the Russian Federation;

2) external sources of the following types - government loans carried out in foreign currency by issuing securities on behalf of the Russian Federation; loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency.

Sources of funding budget deficit of a constituent entity of the Russian Federation are internal sources in the following forms:

1) government loans carried out by issuing securities on behalf of a constituent entity of the Russian Federation;

2) budget loans received from budgets of other levels of the budget system of the Russian Federation;

Sources of funding local budget deficit there may be internal sources in the following forms:

1) municipal loans carried out by issuing municipal securities on behalf of the municipality;

2) budget loans received from budgets of other levels of the budget system of the Russian Federation;

3) loans received from credit institutions.

Until recently, the budget classification used in the Russian Federation was fundamentally different from the norms international standards. Therefore, in order to bring the federal budget into a comparable form with the indicators of the budgets of other countries, additional data adjustments were required. In addition, the logic in the study of budget flows was violated.

The federal budget for 1998 was compiled for the first time taking into account the transition to calculating the deficit according to international methodology. This meant changing the procedure for balancing income and expenses, sources of internal and external financing, reflecting the budget deficit and accounting for the costs of repaying and servicing the public debt. If we consider this issue from the perspective of budget flows, then those that are associated with raising funds and repaying them are completely removed from the flows directly related to income and expenses of the current financial year.

From the perspective budget classification, namely the classification of sources of internal financing of the budget deficit of the Russian Federation, the line “Government securities”, starting from 1998, reflects the balance of raising funds and repaying the principal amount of the debt without paying interest. This leads to an increase in the overall indicator of sources of internal financing by the amount of interest and discount paid.

In accordance with the federal budget for 1998, only interest payments on internal and external borrowings are reflected in expenses under the item “Service of public debt”:

Domestic debt servicing - 81.6 (actual - 67.3) billion rubles;

External debt servicing - 42.5 (actual - 40.9) billion rubles;

Total - 124.1 (actual - 108.2) billion rubles.

The federal budget deficit for 1998 was, according to federal law, 132.4 billion rubles, in fact 86.5 billion rubles, including internal sources of 105.8 (actual - 3.7) billion rubles. and external financing 26.6 (actual - 90.2) billion rubles.

Sources of external financing in 1998 were actually significantly greater than the amount allocated for servicing external debt. The difference is 49.3 billion rubles, and the sources of internal financing turned out to be less than the amount allocated to service the internal debt by 71.0 billion rubles. The balance between them is 21.7 billion rubles. forms the difference between the sources of financing the budget deficit and the funds allocated to service the state internal and external debt. Sources of financing the federal budget deficit amounted to 3.6% of GDP in 1998.

Let's look at some features of budget financing sources 1998

Main feature of internal sources is due to the fact that the Government of the Russian Federation is gradually increasing the terms of borrowing on the domestic market, which leads to a general restructuring of debt and a change in the ratio of government securities with different maturities. However, in 1998 the goal was not to introduce a significant volume of long-term securities into circulation. Therefore, in general, the market for government securities of the Russian Federation remained limitedly diversified. The conversation was still about medium- and short-term government bonds. Obviously, long-term securities require guarantees of stability in the political and economic fields, which means maintaining minimal investment risks for the long term.

It should be noted that in 1997 the internal borrowing plan for state bonds was significantly exceeded. Thus, if the budget law was supposed to attract 258.3 billion rubles from the market, then the implementation was 347.5 billion rubles, which is 1.35 times higher than the plan. This increased the burden on the 1998 budget in terms of servicing the accumulated debt, made it difficult to maintain its liquidity and reduced the amount taken into account in the sources of financing the budget deficit. Questions financial crisis discussed above (Chapter 2).

In terms of average monthly securities in 1998, the leading position was occupied by OFZs with a variable coupon, announced a week before the start of the coupon period. The borrowing period for them is from two years, which made it possible to transfer part of the maintenance costs to a later date and beyond the 1998 framework.

Federal loan bonds with a constant coupon yield (OFZ-PD) refer to securities with a circulation period of up to ten years. The main problem with them is placement on conditions acceptable for the issuer and investors. The demand for them was low, since the speculative component in them is minimal.

The market for government savings loan bonds is also relatively small. Government non-market bonds also refer to securities with a maturity from one year to ten years.

External sources financing the budget deficit ensures the flow of foreign currency into the budget to finance current expenses and import purchases of equipment. At the same time, diversification of sources of external borrowing, the ratio of profitability of internal and external loans, terms and conditions for raising funds are of great importance. Improving the structure of external borrowings is greatly facilitated by Russia receiving credit ratings leading specialized international organizations.

In turn, their indicators depend on political and economic risks for potential external investors, and they primarily affect the conditions for placing loans, which under certain circumstances may be better than the conditions for placing internal loans. However, external borrowing is associated with the need to maintain such a structure of the balance of payments, when foreign exchange receipts in each specific period of time are sufficient for the timely fulfillment of loan obligations. And this may create additional difficulties during regulation. exchange rate Russian ruble.

In 1998, the share of Russia's borrowings from the International Monetary Fund and the International Bank for Reconstruction and Development remained high. At the same time, borrowings were also made on the international capital market. This is important for Russia’s inclusion in international currency flows and ensuring the free convertibility of the national currency in the future. In addition, this is important for fulfilling loan obligations related to the repayment of previously accumulated principal external debt. In accordance with international methodology, sources of external financing additionally take into account the costs associated with repaying the principal amount of external public debt. These expenses make up 50% of the amount of external loans attracted. Therefore, only half of all external foreign currency borrowings were used directly to cover the budget deficit in 1998.

Control questions:

1. What is the hierarchy of legislative and regulatory acts in the Russian Federation?
2. Explain the structure of budget legislation of the Russian Federation.
3. Describe the components of the budget system in the Russian Federation.
4. What is the difference between functional and departmental classifications of budget expenditures at the federal level?
5. Can there be state external borrowings of the constituent entities of the Russian Federation? Why?
6. What are regulatory taxes? Give examples.
7. What is the difference between current and capital expenditures?

Interbudgetary relations in the Russian Federation.

1. Content interbudgetary relations.
2. Fiscal federalism.
3. Budget process in the Russian Federation.
4. State off-budget funds.

Intergovernmental relations represent a set of relations between state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation and local self-government regarding the delimitation and consolidation of budgetary powers, compliance with the rights, duties and responsibilities of authorities in the field of drawing up, approving and executing budgetary com and the budget process.

The totality of interbudgetary relations is based on fiscal federalism.

Interbudgetary relations are based on the following principles:

Distribution and consolidation of budget expenses and revenues by levels of the budget system;

Equality of budgetary rights of subjects of the Russian Federation, municipalities;

Alignment of the levels of minimum budgetary provision of the constituent entities of the Russian Federation and municipalities;

Equality of all budgets in relations with the federal budget, equality of local budgets in relations with the budgets of constituent entities of the Russian Federation.

Certain types of expenses can be transferred from the federal budget to the budgets of constituent entities of the Russian Federation by including the corresponding norms in the federal law on the federal budget. In a similar manner, certain types of budget expenditures of constituent entities of the Russian Federation can be transferred from the budget of a constituent entity of the Russian Federation to local budgets.

Financial resources necessary for the implementation of certain state powers not related to the jurisdiction of the Russian Federation, constituent entities of the Russian Federation, municipalities, transferred from the relevant budget, are provided for in the budget from which expenses are transferred as a separate type of budget expenditures and are accounted for separately for each transferred type of expense. Funds transferred to the federal budget, the budget of a constituent entity of the Russian Federation, or the local budget as security for certain state powers are taken into account in the corresponding budget as income in the form free transfers.

During the financial year, legislative, representative and executive authorities, representative bodies of local self-government cannot make decisions leading to an increase in budget expenditures or a decrease in budget revenues at other levels of the budget system, without making changes and additions to the relevant budget laws, compensating for increased expenses and decreased income.

In order to implement the principle of equality of budgets of the constituent entities of the Russian Federation in relations with the federal budget, it is necessary to establish uniform standards for deductions from all constituent entities of the Russian Federation federal taxes and fees to the budgets of the constituent entities of the Russian Federation and a unified procedure for paying federal taxes and fees.

The standards for financial costs for the provision of public services, the standards for minimum budgetary provision, which are the basis for calculating financial assistance to the constituent entities of the Russian Federation from the federal budget, are determined on the basis of a unified methodology, taking into account the socio-economic, geographical, climatic and other characteristics of the constituent entities of the Russian Federation.

Agreements between the Russian Federation and a constituent entity of the Russian Federation containing norms that violate the uniform order of relationships between the federal budget and the budgets of constituent entities of the Russian Federation, and other provisions established by the budget code, the federal law on the federal budget for the next financial year, are invalid.

Financial assistance from the federal budget budgets of the constituent entities of the Russian Federation has the following forms:

- subsidies or subventions to equalize the level of minimum budgetary provision of the constituent entities of the Russian Federation;

- subventions to finance certain targeted expenses.

A subject of the Russian Federation that receives financial assistance from the federal budget assumes certain obligations.

Financial assistance from the federal budget to the budget of a constituent entity of the Russian Federation, provided for equalization of the level of minimum budgetary provision, determined on the basis of standards of financial costs for the provision of public services in order to finance expenses that ensure minimum state social standards. The list, types and quantitative values ​​of minimum state social standards are established by federal law and determined by the capabilities of the consolidated budget of the Russian Federation. Standards for financial costs for the provision of public services and standards for minimum budgetary provision are established by the Government of the Russian Federation. The preparation and execution of budgets is based on priority financing of expenses related to ensuring minimum state social standards with the unconditional fulfillment of debt obligations.

The procedure for providing and calculating specific amounts of financial assistance to equalize the level of minimum budgetary provision is determined by federal law.

Subventions to the budgets of constituent entities of the Russian Federation are provided for financing of targeted expenses, including:

Expenditures on federal target programs, capital expenditures;

Expenses transferred from budgets of other levels of the budget system;

Other targeted expenses.

Subjects of the Russian Federation attract targeted budget loans to finance cash gaps associated with the seasonal nature of costs or the seasonal nature of income receipts for a period of up to six months on paid and gratuitous terms. Goals the provision of such loans, the terms of payment and repayment of targeted budget loans to constituent entities of the Russian Federation are determined by the federal law on the federal budget for the next financial year. If the provided budget loans are not repaid by the end of the financial year, the balance of the outstanding loan is repaid using financial assistance provided to the budget of a constituent entity of the Russian Federation from the federal budget in the next financial year. If the budget of a constituent entity of the Russian Federation does not receive financial assistance from the federal budget in the next financial year, the outstanding part of the budget loan is repaid through deductions from federal taxes and fees credited to the budget of the constituent entity of the Russian Federation.

The authorized body of state power of the Russian Federation has the right to conduct audit of the budget of a constituent entity of the Russian Federation, receiving financial assistance from the federal budget. When a subject of the Russian Federation receives financial assistance in an amount exceeding 50% of the expenses of its consolidated budget, an audit of the budget of the subject of the Russian Federation is carried out on a mandatory basis.

An audit of the budget of a constituent entity of the Russian Federation is carried out by the control body of the Ministry of Finance and the Accounts Chamber of the Russian Federation.

Financial assistance from the budget of a constituent entity of the Russian Federation to the local budget can be provided in the following forms:

To equalize the level of minimum budgetary provision of municipalities in order to finance the minimum state social standards, the responsibility for financing of which is assigned to local governments;

Subventions to finance certain targeted expenses;

Other forms provided for by the budget legislation of the constituent entity of the Russian Federation.

The local budget may be provided with budget loans from the budget of a constituent entity of the Russian Federation to cover temporary cash gaps that arise during the execution of the local budget.

The procedure for providing and calculating financial assistance for equalization of the level of socio-economic development are determined by the law of the subject of the Russian Federation. The procedure for providing and calculating subventions for financing of targeted expenses local budget - there from the budgets of the constituent entities of the Russian Federation are determined by the law of the constituent entity of the Russian Federation. The procedure and conditions for providing budget loans from the budget of a constituent entity of the Russian Federation are determined by the executive authority of the constituent entity of the Russian Federation in accordance with the budget code and the law of the constituent entity of the Russian Federation on the budget for the next financial year.

The authorized body of state power of a constituent entity of the Russian Federation has the right conduct an audit of the local budget, receiving financial assistance from the budget of a constituent entity of the Russian Federation. An audit of the budget of a municipal entity can be carried out by the financial control body of the executive branch or the control body of a constituent entity of the Russian Federation. The conclusion of the control body is heard when the legislative or representative body of a constituent entity of the Russian Federation considers the draft budget of a constituent entity of the Russian Federation. If the local budget is provided with financial assistance in an amount exceeding 30% of local budget expenditures, financial authority subject of the Russian Federation may set as a condition for the provision of financial assistance the execution of the local budget by the body executing the budget of the subject of the Russian Federation.

State authorities of the constituent entities of the Russian Federation exercise control over the expenditure of funds received by local budgets from the budgets of the constituent entities of the Russian Federation.

The federal law on the federal budget may provide financial assistance to local budgets to finance targeted expenses provided for by federal target programs or federal laws. State authorities of the constituent entities of the Russian Federation exercise control over the expenditure of funds received by local budgets from the budgets of the constituent entities of the Russian Federation.

Formation of the budget of a closed administrative-territorial entity (CATE) has its own characteristics:

1) all types of federal, regional and local taxes and other revenues accumulated on its territory;

2) if there is insufficient own and regulated income to the CATF budget, subsidies are allocated from the federal budget to finance expenses related to the functioning of local governments. The amount of subsidies is approved by the federal law on the federal budget for the next financial year;

3) the excess of revenues over expenses of the CATU budget is not subject to withdrawal to the budgets of other levels of the budget system.

The execution of the CATU budget is carried out by the Federal Treasury of the Russian Federation. Additional benefits on taxes and fees to legal entities registered as taxpayers with the tax authorities of ZATOs are provided by local governments of the relevant entities in agreement with the Ministry of Finance of the Russian Federation.

Sources of financing the budget deficit are approved by the legislative (representative) authorities in the law (decision) on the budget for the next financial year for the main types of funds raised. The federal budget and the budgets of state extra-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation.

Local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner established by the charters of municipalities.

In cases where the regulation of certain relations is provided for by the law on the budget, for local self-government bodies these relations must be regulated by the relevant regulatory legal acts of representative bodies of local government on the budget or acts on the budget adopted in the manner established by the charters of municipalities.

The annual budget is prepared for one financial year, which corresponds to the calendar year and lasts from January 1 to December 31.

Sources of financing the federal budget deficit are: 1) internal sources:

a) loans received by the Russian Federation from credit organizations in the currency of the Russian Federation;

b) government loans, carried out by issuing securities on behalf of the Russian Federation;

V) budget loans,

d) state-owned;

d) the amount of excess income over expenses on state stocks and reserves;

e) change in account balances on accounting for federal budget funds;

2) external sources in the following forms:

a) government loans made in foreign currency by issuing securities on behalf of the Russian Federation;

b) loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation.

Sources of financing the budget deficit of a constituent entity of the Russian Federation may be sources in the following forms: government loans, carried out by issuing securities on behalf of a constituent entity of the Russian Federation; budget loans, received from budgets of other levels of the budget system of the Russian Federation; proceeds from the sale of property, a state-owned constituent entity of the Russian Federation; change in fund balances on accounts for accounting of budget funds of a constituent entity of the Russian Federation.

Sources of financing the local budget deficit can be internal sources in the following forms: 1) municipal loans, carried out by issuing municipal securities on behalf of the municipality; 2) loans received from credit institutions; 3) budget loans, received from budgets of other levels of the budget system of the Russian Federation; 4) proceeds from the sale of property, located in municipal property.

59. MUNICIPAL DEBT

Municipal debt– the totality of debt obligations of a municipality.

Municipal debt is fully and unconditionally secured by all municipal property that makes up the municipal treasury.

Debt obligations of a municipality can exist in the form of:

– loan agreements and contracts;

– loans made by issuing municipal securities;

– contracts and agreements on the receipt by a municipal entity of budget loans from budgets of other levels of the budget system of the Russian Federation;

– agreements on the provision of municipal guarantees.

Debt obligations of a municipality cannot exist in forms other than those listed above.

IN amount of municipal debt include:

– the main nominal amount of debt for municipal securities;

– the amount of principal debt on loans received by the municipality;

– the volume of principal debt on budget loans received by the municipality from budgets of other levels;

– the volume of obligations under municipal guarantees provided by the municipality. Local governments use all powers to generate local budget revenues to pay off their debt obligations and service debt.

Debt obligations of a municipality are repaid within a period determined by the terms of borrowing and cannot exceed 10 years.

Municipal debt management is carried out by an authorized local government body.

The Russian Federation is not liable for the debt obligations of municipalities if these obligations were not guaranteed by the Russian Federation.

Subjects of the Russian Federation and municipalities are not liable for each other's debt obligations if these obligations were not guaranteed by them, as well as for the debt obligations of the Russian Federation.

State and municipal internal borrowings are used to cover deficits of the respective budgets, as well as to finance the expenses of the corresponding budgets within the limits of the costs of repaying state and municipal debt obligations.

On behalf of the municipality, the right to carry out municipal internal borrowings and issue municipal guarantees to other borrowers to attract credits (loans) belongs to the authorized local government body in accordance with the charter of the municipality.

The legal act of the local government on the local budget for the next financial year must establish the upper limit of municipal debt, indicating, among other things, the maximum volume of obligations under state or municipal guarantees.

The maximum volume of state municipal debt should not exceed the volume of revenues of the corresponding budget without taking into account financial assistance from the budgets of other levels of the budget system of the Russian Federation.

60. BUDGET POWERS OF A REPRESENTATIVE BODY OF LOCAL SELF-GOVERNMENT

Federal government bodies, in accordance with the Budget Code of the Russian Federation and other federal laws, exercise the following budgetary powers: establishing general principles of organization and functioning of the budget system of the Russian Federation, the foundations of the budget process and interbudgetary relations; definition basics of drafting and reviewing projects budgets of the budget system of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, approval of reports on their execution and monitoring their execution; establishment procedure for drawing up and reviewing federal budget projects and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds, exercising control over their implementation, approval of reports on the execution of the federal budget and budgets of state extra-budgetary funds, drawing up a report on the execution of the consolidated budget RF; preparation and consideration of draft federal budgets and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds, monitoring their implementation and approving reports on the execution of the federal budget and budgets of state extra-budgetary funds, drawing up a report on the execution of the consolidated budget of the Russian Federation; establishment of a demarcation order expenditure obligations Russian Federation, constituent entities of the Russian Federation, municipalities; and fulfillment of expenditure obligations of the Russian Federation, establishment and execution of expenditure obligations of the Russian Federation; determination of the procedure for establishing and fulfillment of expenditure obligations of constituent entities of the Russian Federation and municipalities to be fulfilled at the expense of subventions from the federal budget; determination of the basics of income generation and implementation of expenditures of the budgets of the budgetary system of the Russian Federation; determining the procedure for establishing standards for deductions from federal, regional and local taxes and fees, taxes provided for by special tax regimes to the budgets of the budget system of the Russian Federation.

State authorities of the constituent entities of the Russian Federation in accordance with the Budget Code of the Russian Federation, Federal laws and laws of constituent entities of the Russian Federation adopted in accordance with them exercise the following budgetary powers: establishing order drawing up and reviewing draft budgets of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds, monitoring their implementation and approving a report on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds; drawing up and reviewing draft budgets of a constituent entity of the Russian Federation, budgets of territorial state extra-budgetary funds, approval and execution of the budget of a constituent entity of the Russian Federation and budgets territorial state extra-budgetary funds, monitoring their implementation, drawing up and approving reports on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds, drawing up reports on the execution of the consolidated budget of a constituent entity of the Russian Federation; establishing the procedure for submission to executive bodies of state power subjects of the Russian Federation approved local budgets, reports on the execution of local budgets and other budget reporting established by federal government bodies; establishment and fulfillment of expenditure obligations of a constituent entity of the Russian Federation.

61. MEDIUM-TERM FINANCIAL PLAN

Medium-term financial plan municipality is a document containing the main parameters of the local budget.

Long-term financial plan in the Russian Federation– a document formed simultaneously with the draft budget for the next financial year on the basis of a medium-term forecast of socio-economic development of the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity. The long-term financial plan contains data on the forecast capabilities of the budget to mobilize revenues, attract state or municipal borrowings and finance basic budget expenses.

The medium-term financial plan of the municipality is developed annually in the form and in the manner established by the local administration of the municipality in compliance with the provisions of the Budget Code of the Russian Federation.

The draft medium-term financial plan of the municipality is approved by the local administration of the municipality and submitted to the representative body simultaneously with the draft budget.

The values ​​of the indicators of the medium-term financial plan of the municipality and the main indicators of the draft corresponding budget must correspond to each other.

The approved medium-term financial plan of the municipality must contain the following parameters:

1) the projected total amount of income and expenses of the corresponding budget and the consolidated budget of the municipal district;

2) volumes of budget allocations for the main managers of budget funds by sections, subsections, target items and types of expenses of the classification of budget expenses;

3) distribution in the next financial year and planning period between municipalities of subsidies to equalize the budgetary provision of municipalities;

4) standards for deductions from tax revenue to local budgets, subject to establishment by municipal legal acts of representative bodies of municipalities;

5) budget deficit (surplus);

6) the upper limit of municipal debt as of January 1 of the year following the next financial year (the next financial year and each year of the planning period).

The local administration of the municipality may provide for the approval of additional indicators of the medium-term financial plan of the municipality.

The indicators of the medium-term financial plan of the municipality are indicative in nature and can be changed when developing and approving the medium-term financial plan of the municipality for the next financial year and planning period.

The medium-term financial plan of the municipality is developed by clarifying the parameters of the specified plan for the planning period and adding parameters for the second year of the planning period.

The explanatory note to the draft medium-term financial plan of the municipality provides justification for the parameters of the medium-term financial plan, including their comparison with previously approved parameters, indicating the reasons for the planned changes.

62. BUDGET PROCESS. STAGES OF THE BUDGET PROCESS

The Constitution of the Russian Federation (Article 132) enshrines the right of local governments to form, approve and execute the local budget.

Budget process- this is the activity of local government bodies regulated by law in the preparation, consideration, approval and execution of the budget. An integral part of the budget process is budget regulation.

The budget process lasts about three years, and this time is called the budget period.

First stage– stage of drafting the budget. The decision to begin work on drawing up a draft local budget is made by the elected body of local government. The executive bodies of the municipality organize step-by-step work on drawing up a draft local budget. At a certain time, a forecast of socio-economic development and a consolidated balance sheet are compiled financial resources, the main directions of the budget policy of the municipality, the target figures of the draft local budget for the corresponding period are calculated and other documents are prepared.

Second stage of the budget process– consideration of the draft budget by the elected body of local government. It precedes the decision to authorize budget expenditures, which is legal basis for the allocation of budgetary allocations.

Third stage of the budget process– approval of the budget, decision-making on the budget.

If the draft local budget is not adopted before January 1 of a particular year, the executive bodies of the municipality have the right to spend budget funds.

For the relevant sections of expenses, subsections, types and subject articles of the functional and departmental classification, monthly in the amount of 1/3 of the actual amounts of expenses incurred for the fourth quarter of the previous year before the adoption of the local budget.

The fourth stage of the budget process– budget execution coincides with the budget year and lasts from January 1 to December 31.

Budget execution is carried out according to the revenue and expenditure parts of the budgets. Execution of budget revenues is associated with the transfer by payers of relevant taxes and non-tax payments to budget accounts of one level or another.

Fifth stage of the budget process– the stage of consideration and approval of the report on budget execution by the elected body of the municipality. In accordance with the Budget Code, a reporting report on the execution of the local budget for the past financial year is presented annually in May of the following year.

Rational management of public finances in the context of a wide variety of budget revenues and expenses, as well as the complexity of financial and budgetary relations, is impossible without the use of a single, legally approved cash flow system.

Departmental classification of local budget expenditures, classification of sources of external financing of local budget deficits and classification of types of municipal external debt and external assets are not used. At the level of constituent entities of the Russian Federation and local governments, the departmental classification of budget expenditures is independently approved by the representative authorities of these two levels.

63. MAIN MANAGER OF LOCAL BUDGET FUNDS

Chief manager of local budget funds– a local government body, a budgetary institution that has the right to distribute budget funds to subordinate managers and recipients of local budget funds, determined by the departmental classification of expenses.

His powers also include the following:

– determines tasks for the provision of state or municipal services for subordinate administrators and recipients of budget funds, taking into account financial cost standards;

– approves estimates of income and expenses of subordinates budgetary institutions;

– draws up a budget schedule, distributes limits of budget obligations among subordinate managers and recipients of budget funds and executes the corresponding part of the budget;

– has the right, on the basis of a reasoned submission from a budgetary institution, to make changes to the approved estimate of income and expenses of a budgetary institution in terms of the distribution of funds between its articles with notification to the body executing the budget;

– exercises control over recipients of budget funds in terms of ensuring the intended use of budget funds, their timely return, reporting, and fulfillment of tasks for the provision of state or municipal services;

– exercises control over the use of budgetary funds by managers of budgetary funds, budgetary institutions and other recipients of budgetary funds, state and municipal unitary enterprises to which the property of the Russian Federation, constituent entities of the Russian Federation or municipalities, respectively, has been transferred under the right of economic management or for operational management;

– prepares and submits to the body responsible for monitoring the execution of the relevant budget a summary report on the execution of the budget for allocated funds, a summary estimate of income and expenses, as well as a report on the implementation of the task for the provision of state or municipal services. The main manager of the budget funds of the municipality acts in court, respectively, on behalf of the municipality as a representative of the defendant in claims against the municipality:

– on compensation for damage caused to an individual or legal entity as a result of illegal actions (inaction) of state bodies, local government bodies or officials of these bodies, by departmental affiliation, including as a result of the issuance of acts of state authorities, local government bodies that do not comply law or other regulatory legal act;

– presented in the manner of subsidiary liability for monetary obligations of subordinate budgetary institutions.

The chief manager answers:

– timely submission of the budget list and limits of budget obligations for subordinate recipients and managers of budget funds to the body executing the budget.

64. BUDGET POWERS OF THE MANAGER OF BUDGET FUNDS

Manager of budget funds– a government body or local government body that has the right to distribute budget funds to subordinate recipients of budget funds; exercising control over the use of budget funds by subordinate recipients of budget funds.

The manager of budget funds may be authorized by the Government of the Russian Federation to represent the state in agreements on the provision of federal budget funds on a repayable basis, state guarantees, and budget investments.

The manager of budget funds may be authorized by the local government to represent the municipality in agreements on the provision of local budget funds on a repayable basis, municipal guarantees, and budget investments.

Loan manager- an official official who is given the right to dispose of all assets, material and monetary resources within the limits of estimates or cash. The managers of loans are the first managers (and some of their deputies) of budgetary and economic organizations, state, municipal and commercial enterprises, associations.

Powers of the manager of budget funds:

– draws up a budget list, distributes limits of budget obligations among subordinate recipients of budget funds and sends them to the body executing the budget;

– determines tasks for the provision of state or municipal services for recipients of budget funds, taking into account financial cost standards;

– approves estimates of income and expenses of subordinate budgetary institutions.

The manager of budget funds exercises control over the use of budget funds by subordinate recipients of budget funds.

The manager of budgetary funds, as well as officials of the manager of budgetary funds are responsible:

- behind intended use budgetary funds allocated at their disposal;

– reliability and timely submission of established reporting and other information related to budget execution;

– timely preparation of the budget schedule and limits of budget obligations for subordinate recipients and managers of budget funds;

– timely submission of the budget list and limits of budget obligations for subordinate recipients and managers of budget funds to the body executing the budget;

– approval of estimates of income and expenses of subordinate budgetary institutions;

– compliance of the budget schedule with the indicators approved by the law (decision) on the budget;

– compliance with financial cost standards for the provision of state or municipal services when approving estimates of income and expenses;

– efficient use budget funds.

65. BUDGET POWERS OF THE RECIPIENT OF BUDGET FUNDS

Recipient of budget funds– a budgetary institution or other organization that has the right by law to receive budget funds in accordance with the budget schedule for the corresponding year.

Recipients of budget funds have the right: to timely receipt and use of budget funds in accordance with the amount approved by the budget schedule, taking into account reduction and indexation; timely delivery of notifications of budget allocations and budget commitment limits; compensation in the amount of underfunding.

Recipients of budget funds are obliged to: submit budget requests on time or other documents confirming the right to receive budget funds; use budget funds effectively funds in accordance with their intended purpose; timely and in full return budget funds provided on a repayable basis; make payments on time and in full for the use of budget funds provided on a reimbursable basis; submit a report in a timely manner and other information about the use of budget funds.

The Ministry of Finance of the Russian Federation is responsible for:

1) for compliance of the budget schedule with the approved budget;

2) timely preparation of the budget schedule;

3) compliance with the procedure for providing budget loans, state guarantees and budget investments.

The Minister of Finance is personally responsible for the compliance of the budget schedule with the approved budget; timely preparation of the budget schedule; introduction of a regime for reducing budget expenditures upon receipt of information about the impossibility of fulfilling the federal budget.

The Federal Treasury is responsible for:

1) for correctness and timeliness of operations and accounting for cash receipts and payments from budgets, preparing reports on cash receipts

2) timeliness of submission cash receipts reports to budgets and payments from budgets;

3) timeliness reports submitted by the Ministry of Finance Russian Federation limits on budget obligations to the main managers of federal budget funds;

4) timeliness bringing distributed by the main manager(manager) of federal budget funds, limits of budget obligations to the managers and recipients of federal budget funds under his jurisdiction;

5) making expenses from a single account of the federal budget within the approved limits of budget obligations;

6) monitoring compliance with budget legislation of the Russian Federation as the main managers, administrators and recipients of federal budget funds within their competence. Responsibility comes in the forms provided for by the legislation of the Russian Federation. The forecast of the socio-economic development of the territory is developed on the basis of data on the socio-economic development of the territory for the last reporting period, the forecast of the socio-economic development of the territory until the end of the base year and trends in the development of the economy and social sphere for the planned financial year and precedes the preparation of the draft budget.

66. BUDGET POWERS OF THE CHAMBER OF CONTROL AND ACCOUNTS

The fundamental possibility of municipalities creating their own control bodies follows from the meaning of the Constitution of the Russian Federation.

BC RF in paragraph 2 of Art. 265 confirms the right of representative bodies of local self-government to create their own control bodies to conduct external audits of budgets.

According to Art. 153 of the Budget Code of the Russian Federation, representative bodies of local self-government form and determine the legal status of bodies that monitor the execution of the budget at the corresponding level of the budget system.

Tasks of the Chamber of Control and Accounts: 1)organization and implementation of control over the execution of income and expenditure items, analysis of the validity of income and expenditure items of the draft city budget; city ​​budget items (including targeted budget funds) by volume, structure and purpose;

2) external verification of reports on the execution of the city budget;

3) control over the efficiency and expediency of spending budget funds and the use of municipal property.

The annual work plan of the chamber is submitted to the City Duma for consideration by the chairman of the chamber and approved by a resolution of the City Duma. Unscheduled control activities are carried out on the basis of resolutions of the City Duma and resolutions of the chamber board.

The Accounts Chamber, in the prescribed form, submits to the City Duma conclusions on the progress of budget execution, annual and quarterly reports on the results of scheduled and unscheduled control activities and other types of work. A report on the results of unscheduled control activities is presented to the City Duma at the end of these activities within a week. In case of unscheduled control activities, the report must be presented and considered at a meeting of the City Duma.

The Accounts Chamber in the process of budget execution of the city in the reporting year monitors the completeness and timeliness of cash receipts, the actual expenditure of budget allocations in comparison with the approved indicators of the city budget, identifies deviations and violations, analyzes them, and makes proposals for their elimination. The Chamber submits quarterly, in the established form, conclusions to the City Duma on the progress of budget execution, draft legal acts on budgetary and financial And economic issues; projects of targeted programs financed by city budget funds; operational, quarterly, semi-annual and annual reports of the city administration on budget execution; identified violations and deviations in the budget process; problems of improving the budget process; other issues related to the scope of powers of the Accounts Chamber.

Financial and material support The activities of the Accounting Chamber are carried out at the expense of the city budget within the approved budget of the City Duma. Organizational, software and technical support for the activities of the Accounts Chamber is carried out by the apparatus of the City Duma. The Accounts Chamber is provided by the Duma with transport and the necessary premises equipped with communications equipment, office equipment and furniture for normal activities.

67. BUDGET POWERS OF THE ECONOMIC COMMITTEE

State authorities of the Russian Federation and constituent entities called in accordance with Art. 4 and 5 of the Law on general principles local government organizations provide guarantees for the financial independence of local government, implement state financial support for municipalities. For these purposes, the following means of budgetary regulation of local budgets are used:

1) regulatory deductions from regulatory income;

2) subsidies and subventions to local budgets;

3) funds allocated from the fund financial support municipalities;

4) funds received through mutual settlements from the federal budget and the budgets of the constituent entities of the Federation.

At the same time, the formation and use of local financial resources at the disposal of municipalities is carried out by the committee on the economy of the subject of the Federation.

State authorities guarantee: the right of local governments to independently carry out the budget process; the right of local governments to independently determine the direction of spending local budget funds and other local finances; the right of local governments to independently dispose of free balances of local budget funds formed at the end of the financial year as a result of an increase in revenue receipts or a decrease in expenses.

Local finance- These are primarily funds from the local budget.

The local budget has revenue and expenditure parts.

Budget revenues– these are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of local government bodies. Local budget revenues include:

1) tax revenues;

2) non-tax revenues;

3) free transfers.

All departments, departments and services of the local administration take part in planning socio-economic development, since the development of draft plans and programs for the development of municipalities involves a comprehensive feasibility study of the goals and objectives of the plans and programs.

Municipal development plans and programs are based on following principles:

– focus on self-development of the territory, on mobilizing its own capabilities and resources available to the municipality;

– promoting the formation of a market infrastructure that ensures the development of market relations in the economy;

– priority solution to the most pressing problems of life support for the population of the municipality.

Economic and social development municipalities should be formed on the basis of a grouping of the main problems that are characteristic of the life of the population of municipalities and require their solution.

68. THE CONCEPT OF MUNICIPAL FINANCIAL CONTROL

Financial control– control over the legality of actions in the process of collecting, distributing and using monetary funds of the state and municipalities in order to implement effective financial policy in society to ensure the rights and freedoms of citizens.

Municipal financial control, on the one hand, is one of the final stages of financial management, and on the other hand, it is a necessary condition for the effectiveness of financial management. Municipal financial control is control over the actions of officials, financial and economic activities of recipients of budget funds or other entities using funds or property of the local budget, carried out by representative and (or) executive bodies of local government, as well as specially authorized institutions to verify the legality, expediency and effectiveness of actions in the formation, distribution and use of funds under their control, in order to identify reserves for increasing budget revenues and strengthening financial discipline. Audit- verification of monetary and material reporting and, in general, the activities of any institution or official, is carried out by appointed auditors or elected representatives of the audit commission. Municipal control and accounting bodies are formed by decision of the representative body of local self-government and carry out the functions of an independent control body, the purpose of which is to control the targeted and effective spending of local budget funds.

Classification of financial violations. Highlight: shortage– discrepancy between accounting data and the actual availability of material and Money, which is, as a rule, a consequence of the official’s careless attitude towards his official duties(miscalculation, excessive delivery).

Embezzlement– consumption public funds under the authority of an official, for personal gain. Embezzlement presupposes direct intent, that is, the culprit knows that his action is punishable, and yet undertakes it (forgery of documents, incomplete posting of material and monetary resources); theft– intentional illegal transfer by the perpetrator of funds into his property or material assets. Theft and embezzlement– homogeneous criminal violations. Facts of intentional illegal receipt of monetary allowance or wages using fictitious documents, forging signatures or deliberately overpaying money to someone else also qualify as theft.

Ineffective use of budget funds - that is, budget funds are used without taking into account the need; there was an opportunity to achieve greater results using budget funds; it was possible to use a smaller amount of budget funds to achieve the result obtained. Illegal (unjustified) use of budget funds, i.e. directing and using them for purposes that meet the conditions for receiving these funds, but in excess of established standards and (or) in the absence of primary accounting and supporting documents drawn up in the manner prescribed by law.

69. FINANCIAL ACTIVITIES OF BUDGETARY INSTITUTIONS

State-financed organization- an organization created by state authorities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of a state extra-budgetary fund on the basis of estimates of income and expenses.

Organizations endowed with state or municipal property with the right of operational management, which do not have the status of a federal government enterprise, according to the Budget Code of the Russian Federation are recognized as budgetary institutions.

The estimate of income and expenses must reflect all income of a budgetary institution received from the budget and state extra-budgetary funds, as well as when carrying out business activities, including income from the provision of paid services, other income received from the use of state or municipal property assigned to budgetary institution with the right of operational management, and other activities.

When reducing by authorized government bodies in in the prescribed manner funds from the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, the budgetary institution and the other party to such an agreement must agree on new terms and, if necessary, other terms of the agreement. A party to a contract has the right to demand from a budget institution only compensation for actual damage caused by a change in the terms of the contract.

Based on the projected volumes of provision of state or municipal services and established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period, the budgetary institution draws up and submits a budget request for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds. funds.

A budgetary institution uses budget funds in accordance with the approved budget of income and expenses.

A budgetary institution, when executing estimates of income and expenses, independently spends funds received from extra-budgetary sources.

A budgetary institution subordinate to federal executive authorities uses budget funds exclusively through personal accounts of budgetary institutions maintained by the Federal Treasury.

A budgetary institution does not have the right to receive credits (loans) from credit organizations, other legal entities, individuals, or from the budgets of the budgetary system of the Russian Federation.

The budgetary institution independently acts in court as a defendant for its monetary obligations.

The budgetary institution ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of the corresponding limits of budgetary obligations and funds received from entrepreneurial and other income-generating activities communicated to it.

70. POWERS OF LOCAL GOVERNMENT BODIES IN THE FIELD OF LAND RELATIONS

Local governments have powers in the field of land monitoring, land management and land cadastre.

State land cadastre is a systematized collection of documented information about land plots and other real estate objects firmly connected with them, about the legal regime of land, about cadastral value, location, size land plots and real estate objects firmly connected with them.

The land cadastre also includes information about the subjects of rights to land plots. The functions of maintaining the state land cadastre are carried out by the Federal Land Cadastre Service of Russia.

State land monitoring is a system of monitoring the state of land, which allows, in particular, to timely identify changes in the state of land, predict and develop recommendations on the prevention and elimination of the consequences of negative processes, and provide information support for municipal land management.

Thus, local government bodies have the right to receive, in the prescribed manner, from Federal service Land cadastre of Russia statistical, analytical and cartographic materials for special purposes, as well as information on the state of lands, forecasting and planning for their rational use.

The requested information is issued on the basis of a written request on the form of a local government body, signed by the head (deputy head) of this body.

Local authorities may be vested with separate state powers in the field of state monitoring of lands and maintaining the state land cadastre.

At the initiative of local governments, land management is carried out, which includes measures to study the state of land, plan and organize the rational use of land and their protection, form new and streamline existing land management objects and establish their boundaries on the ground. Documents prepared as a result of land management are used when conducting the state land cadastre and land monitoring. The procedure for carrying out land management is established by federal laws, laws and other regulatory legal acts of the constituent entities of the Russian Federation.

Land management, in particular, provides for:

– development of land resource schemes and land management schemes;

– establishment and change city ​​limits, village limits and rural features settlements;

– drafting formation of new and streamlining of existing land tenures and land use with the elimination of inconvenient land locations, allotment of land plots in kind, preparation of documents certifying land ownership.

Land management projects are compiled by land management organizations and presented to the relevant local government bodies as materials justifying their decisions in the field of regulation of land relations. Land management projects approved and transferred to the locality serve as the basis for issuing a document certifying the right to a land plot to the land owner or land user.

71. LAND SUPPLY WITHIN THE MUNICIPALITY

A new type of land relations, based on a variety of forms of land ownership and the formation of a land market, has given rise to the need to create an effective system of payments for land, regulate all transactions with it, and protect rights to land plots and real estate.

Surveying– a complex of urban planning and land management work to establish, restore, change and consolidate the boundaries of existing and newly formed land plots as real estate in land surveying projects and on the ground.

Land surveying work is carried out on the basis of resolutions of local governments or at the request of property owners. Resolutions of local governments on land surveying and the timing of its implementation are published in the local press.

Surveying includes preparatory work - collecting applications to establish boundaries land plot, data from the technical inventory bureau and territorial bodies for land resources and land management for all objects located in the territory subject to land surveying.

The development of a land survey plan is carried out at the initiative of local governments or property owners. The boundaries of land plots are established along red lines, axes of internal passages, and other boundaries. The land survey plan is approved by a decision of the local government and is the basis for establishing the boundaries of land plots in kind, securing them with boundary signs and registering real estate in the prescribed manner.

The organization of land surveying work within an existing residential building can be carried out by a commission specially created by local government bodies for the period of land survey work.

Local self-government bodies of a municipal district ensure the preparation of documentation on territory planning on the basis of territorial planning documents of the municipal district, if such documents provide for the placement of capital construction projects of local importance or capital construction projects in inter-settlement territories, as well as on the basis of land use and development rules for inter-settlement territories.

Local government bodies of the settlement, local government bodies of the urban district ensure the preparation of documentation on the planning of the territory based on the general plan of the settlement, the general plan of the urban district, land use and development rules.

It is not allowed to prepare documentation on territory planning in the absence of territorial planning documents, with the exception of cases of preparing land surveying projects for built-up areas and urban planning plans for land plots at the request of individuals or legal entities.

If a decision is made to prepare documentation on the planning of the territory, the authorized local government body of the municipal district, within ten days from the date of such decision, sends a notification of the decision to the head of the settlement, the head of the urban district, in relation to the territories of which such a decision was made.

The law establishes that state registration of rights to real estate and transactions with it are carried out throughout the Russian Federation in the Unified State Register of Rights to Real Estate and Transactions with It.

The Unified State Register is maintained by justice institutions for registration of rights in the territory of the registration district at the location of real estate.

72. RENT FOR MUNICIPALLY OWNED LAND

In accordance with the Law of the Russian Federation “On Payment for Land” the use of land in the Russian Federation is paid. The forms of payment are: land tax, rent. For tax purposes and in other cases provided for by the Land Code and federal laws, the cadastral value of a land plot is established.

Order of conduct state assessment land is established by the Government of the Russian Federation. The market value of a land plot is established in accordance with the Federal Law on Appraised Value. In the case of determining the market value of a land plot, its cadastral value is established as a percentage of the market value of the land plot.

Land owners, landowners and land users, except tenants, are subject to an annual land tax, which is a local tax. Rent is charged for lands leased.

Minimum land tax rates for one hectare of arable land and other agricultural land are established by the legislative representative bodies of the constituent entities of the Federation. The amount of land tax for plots within the boundaries of rural settlements and for urban (settlement) lands is determined by the Law of the Russian Federation on land payments.

The law consolidates some powers of local governments in this area.

Thus, local government bodies have the right, taking into account favorable conditions for the placement of land plots within the boundaries of rural settlements and outside their boundaries, provided to citizens for private farming, gardening, market gardening, livestock farming, haymaking and grazing, to increase land tax rates, but no more than twice. Local government bodies of cities differentiate the average land tax rates by location and zones of different urban planning values ​​of the city territory.

Land tax on agricultural land is determined as the sum of the products of land areas or assessment groups of arable soils, perennial plantings, hayfields and pastures and the corresponding land tax rate. The areas of arable land, perennial plantings, hayfields, pastures and soil assessment groups are established based on land registration data and materials from soil surveys carried out by local committees for land resources and land management.

Land tax for plots within the boundaries of rural settlements and outside their boundaries, provided to individuals for running personal subsidiary plots, gardening, vegetable farming, animal husbandry, haymaking and grazing, is levied on the entire area of ​​the land plot at the average tax rates for agricultural lands of the administrative region .

Payment for land is transferred by land tax payers: for lands within the boundaries of rural settlements and other lands transferred to their jurisdiction - to the budget accounts of rural local governments; for lands within the village, city boundaries and other lands transferred to their jurisdiction, as well as for lands within the boundaries of the district, with the exception of lands transferred to the jurisdiction of rural local governments - in accordance with the shares established by the legislation of the Russian Federation to the budget accounts of the subject Russian Federation, the corresponding part of the funds is transferred to the budget accounts of the relevant local governments. When leasing lands that are municipally (or state) owned, the relevant executive authorities establish basic rents by type of land use and categories of tenants.

73. POWERS OF LOCAL GOVERNMENT BODIES IN THE FIELD OF URBAN PLANNING ACTIVITIES

The activities of local governments in the field of construction are aimed at ensuring favorable conditions for human life, the effective formation of a system of settlement and placement of production forces, rational planning, development and improvement of urban, rural settlements and other municipalities, the development of industrial and social infrastructures.

Legal regulation of the activities of local self-government bodies in this area is carried out by the Law on General Principles of the Organization of Local Self-Government, the Urban Planning Code of the Russian Federation, the Federal Law of November 17, 1995 “On Architectural Activities in the Russian Federation”, other federal laws and laws of the constituent entities of the Federation.

On issues of urban planning activities, regulatory legal acts are also adopted by local government bodies.

Objects of activity of local governments in the field of construction are the territory of a municipal formation, district, city, village, village, part of the territory of a municipal formation (residential areas, zones, blocks, development sites), systems of engineering and transport structures and communications, parks, architectural complexes, historical and cultural monuments.

Local government bodies, in the process of exercising their powers in the field of construction, enter into relationships with citizens, organizations, enterprises, legal entities and other entities acting as customers, investors, developers, developers of urban planning documentation, performers of work, and also interact in this area with government agencies.

According to the Town Planning Code of the Russian Federation, local governments and state authorities ensure the coordination of state and public interests in the field of town planning activities.

Public interests in the field of urban planning activities are the interests of the population of urban and rural settlements and other municipalities in ensuring favorable living conditions, limiting the harmful effects of economic and other activities on environment, improving the environmental situation, developing engineering, transport and social infrastructures of urban and rural settlements and adjacent territories and preserving the territories of historical, cultural and natural heritage sites.

If urban planning activities contradict public interest, it may be terminated.

When carrying out urban planning activities, the characteristics of settlements must be taken into account, including the size of their population, the scientific and production specialization of these settlements, as well as the importance of settlements in the population settlement system and the administrative-territorial structure of the Russian Federation.

Depending on the type of settlement, the type and content of urban planning documentation, the procedure for its development, coordination and approval are established in accordance with the regulatory legal acts of the Russian Federation and its constituent entities.

74. MASTER PLAN

General plan– this is urban planning documentation on urban planning for the development of territories of urban and rural settlements. It is being developed in accordance with duly approved urban planning documentation at the federal level and the level of the subject of the Federation.

General plan is the main urban planning document that determines, in the interests of the population and the state, the conditions for the formation of the living environment, directions and boundaries for the development of territories of urban and rural settlements, zoning of territories, development of engineering, transport and social infrastructure, urban planning requirements for the preservation of historical and cultural heritage sites and specially protected natural territories, environmental and sanitary well-being.

The master plan for the development of an urban or rural settlement determines:

– territory of the settlement taking into account the characteristics of socio-economic development, natural and climatic conditions, the population of an urban or rural settlement;

– zones for various functional purposes and restrictions on the use of the territories of these zones.

Master plans for urban and rural settlements contain proposals for establishing the boundaries of settlements, as well as for providing resources for the comprehensive development of settlement territories.

General plan of the city and its suburban area can be developed as single document based on the conclusion of an agreement between local governments of adjacent territories.

Master plan of an urban or rural settlement Before its approval, it is subject to publication and agreement with interested federal executive authorities, executive authorities of constituent entities of the Federation, local government bodies, specially authorized state bodies in the field of environmental assessment, as well as with interested organizations and the population in the manner established by the Urban Planning Code of the Russian Federation.

Projects for the features of urban and rural settlements, the features of another municipal entity are developed on the basis master plans urban and rural settlements or territorial integrated schemes of urban planning for the development of territories of districts (districts), rural districts (volosts, village councils). Wherein projects features of small towns and villages, the features of rural settlements can be developed as part of the master plans of these settlements by local government bodies of the corresponding settlement or other municipal entity; approved by government bodies of the constituent entities of the Federation in agreement with local government bodies of certain territories.

Zoning of territories is aimed at ensuring a favorable environment life activity, protection of territories from the impact of natural and man-made emergencies; preventing excessive concentration of population and production, pollution of the environment; protection and use of specially protected natural areas, including natural landscapes, territories of historical and cultural sites, as well as agricultural lands and forests.

75. URBAN PLANNING REGULATIONS

Local authorities of architecture and urban planning monitor compliance with the requirements of urban planning documentation on urban planning, state urban planning standards and rules, and also exercise other control powers in accordance with the Urban Planning Code of the Russian Federation.

Local government bodies, within the limits of the powers granted to them, participate in maintaining the state urban planning cadastre, which is a state information system information necessary for the implementation of urban planning activities, including changes to real estate.

The basis of the state urban planning cadastre is the state land cadastre. State cadastres of municipalities serve as the information basis for state urban planning cadastres of the constituent entities of the Federation.

Local governments also participate in monitoring urban development projects, which is a system of monitoring the state and changes of objects of urban planning activity. Monitoring information is subject to inclusion in the state urban planning cadastre.

Organization of maintaining the state urban planning cadastre and monitoring of urban development activities is carried out by local government bodies if they are vested with the appropriate powers: 1 )financing of work and performing the functions of a municipal customer for maintaining the urban planning cadastre in relation to the territories of urban and rural settlements and other municipalities;

2) service creation the urban planning cadastre of a municipality as a division of the relevant body of architecture and urban planning and (or) an independent organization under this body;

3) development and approval normative legal acts and normative and methodological documents on maintaining the urban planning cadastre of a municipality on the basis of relevant federal acts and documents and acts and documents of the constituent entities of the Federation, taking into account local characteristics;

4) establishing presentation rules local government bodies, legal and individuals initial documents for inclusion in the urban planning cadastre of the municipality, taking into account the agreements and rules provided for by the Regulations;

5) development and implementation of programs creation of an urban planning cadastre of a municipality and projects for the creation and operation of its automated system;

6) provision as prescribed them ok users of information from the urban planning cadastre of a municipality;

7) determination of the fee amount in accordance with the established procedure for the provision of services for the provision of information on the urban cadastre of the municipality and the procedure for using funds received for the provision of such services, taking into account the interests of the authorities. In accordance with the Law on General Principles of Organization of Local Self-Government, local government bodies organize transport services for the population and municipal institutions, carry out municipal road construction and maintain local roads.

76. COMPETENCE OF LOCAL GOVERNMENT BODIES IN THE FIELD OF HOUSING RELATIONS

To the normative legal acts of local government bodies establishing the procedure for carrying out urban planning activities in the relevant territories, development rules apply.

The procedure for developing development rules and their approval, as well as their implementation, is determined by local government bodies.

Development rules are developed based on the master plan urban or rural settlement or territorial integrated schemes for urban planning for the development of territories of districts (districts), rural districts (volosts, village councils). They also include a zoning scheme - graphic material (the boundaries of territorial zones for various functional purposes and code designations for such zones) and text materials (urban planning regulations for each territorial zone).

The boundaries of territorial zones are determined taking into account red lines, natural boundaries of natural objects, boundaries of land plots and other boundaries.

Red lines- these are the boundaries separating the territories of blocks, microdistricts and other elements of the planning structure from streets, driveways and squares in urban and rural settlements.

For each territorial zone, development rules establish its own legal regime.

For parts of the territories of urban and rural settlements, planning projects– this is urban planning documentation that defines red lines and development control lines, boundaries of land plots, location of social and cultural services, etc.

The planning project is the basis for the development of projects for the development of blocks, microdistricts and other elements of the planning structure of urban and rural settlements.

In the field of construction, local governments perform the following functions: exercise the rights of the customer in urban planning activities; resolve commissioning issues completed construction of facilities, funds and on a shared basis for the construction and repair of residential buildings, facilities utilities and socio-cultural purposes.

A local government body may refuse to issue a construction permit in the following cases:

1) inconsistencies with project documentation permitted use of the land plot;

2) inconsistencies with project documentation building codes and regulations.

The decision of the local government body can be appealed to the court. A building permit is issued for a period of no more than three years. The procedure and period for its extension are established by local governments.

According to the Town Planning Code of the Russian Federation, permission is not required if the construction and reconstruction of real estate does not affect the structural and other characteristics of the reliability and safety of buildings, structures and structures, and in other cases. In relation to real estate objects in urban planning, regulatory legal acts of local government bodies may establish public easements.

Public easement is established on the basis of urban planning documentation and development rules in cases where this is determined by state or public interests.

The procedure for establishing and terminating private easements is determined in accordance with the Civil Code of the Russian Federation.

77. SOCIAL RENTAL OF RESIDENTIAL PREMISES

Housing stock– the totality of all residential premises located on the territory of the Russian Federation. According to Art. 19 of the Housing Code of the Russian Federation, depending on the form of ownership, the housing stock is divided into: a) private - a set of residential premises owned by citizens and legal entities; b) state - a set of residential premises owned by the Russian Federation and the constituent entities of the Russian Federation; c) municipal housing stock - a set of residential premises owned by municipalities.

In the state and municipal housing stock for social use, residential premises are provided to citizens under a social tenancy agreement for residential premises.

Members of his family living under a social tenancy agreement with the tenant enjoy all rights and bear all obligations under the tenancy agreement on an equal basis with the tenant.

At the request of the employer and his family members, the contract may be concluded with one of the family members. In the event of the death of the tenant or his departure from the residential premises, the contract is concluded with one of the family members living in the residential premises.

Social tenancy agreement in the Russian Federation– an agreement under which residential premises in the state and municipal housing stock are provided for permanent residence to citizens in need of improved housing conditions, according to the standards for the provision of housing.

According to Art. 60 of the Housing Code of the Russian Federation, under a social tenancy agreement for residential premises, one party - the owner of the residential premises of the state or municipal housing stock (an authorized state authority or local government body) or a person authorized by him (tenant) undertakes to transfer the residential premises to the other party - the citizen (tenant) possession and use for living in it under the conditions established by the Housing Code of the Russian Federation.

A social rental agreement for residential premises is concluded without specifying its validity period. In accordance with Art. 672 of the Civil Code of the Russian Federation, members of his family living under a social tenancy agreement for residential premises together with the tenant enjoy all rights and bear all obligations under the tenancy agreement for residential premises on an equal basis with the tenant. At the request of the tenant and his family members, the contract may be concluded with one of the family members. In the event of the death of the tenant or his departure from the residential premises, the contract is concluded with one of the family members living in the residential premises. A social tenancy agreement for residential premises is concluded on the grounds, conditions and in the manner prescribed by housing legislation.

Residential tenant is a person who is provided with housing for use or possession and use under the terms of a rental or social tenancy agreement.

Passport for residential premises in housing legislation - an information and technical document containing information about the condition, consumer properties and technical characteristics of a residential premises (apartment). A passport for residential premises is prepared by government authorities for the purpose of state accounting of the housing stock; is an integral part of the social tenancy agreement.

78. MUNICIPAL PROPERTY MANAGEMENT

Solving almost all issues of local importance requires the use of material and (or) financial resources.

At the same time, the practice of making decisions in conditions of a shortage of funds has developed almost everywhere. In these conditions, management of municipal property and financial resources of local government should be recognized as one of the most important functions of local government.

The main part of the financial resources of local government consists of local budget funds, which are also municipal property.

The presence of municipal property is provided for by the Constitution of the Russian Federation.

Article 130 of the Constitution of the Russian Federation determines that local self-government ensures independent ownership, use and disposal of municipal property by the population. Article 132 of the Constitution indicates the right of local government bodies to independently manage municipal property and relates this power to issues of local importance.

The Constitution of the Russian Federation establishes a number of encumbrances on the use of municipal property.

Thus, Art. 40 of the Constitution of the Russian Federation provides for the mandatory provision of housing from municipal housing funds to the poor and other citizens specified in the law who need housing, free of charge or at an affordable price, Art. 43 provides for free preschool, basic general and secondary vocational education in municipal institutions and enterprises.

It should be noted that in these constitutional norms, local governments are vested with state powers to ensure the constitutionally guaranteed rights of citizens to housing and education.

These norms should be considered in conjunction with paragraph 2 of Art. 132 of the Constitution, which established that the transfer of state powers to the municipal level must be accompanied by the transfer of corresponding material and financial resources.

The main federal normative act regulating property issues is the Civil Code of the Russian Federation. According to Art. 215 of the Civil Code, municipal property is “property owned by right of ownership to urban and rural settlements, as well as other municipal entities.”

In accordance with Art. 125 of the Civil Code of the Russian Federation, the right of owner in relation to municipal property is exercised by local government bodies within the framework of their competence established by acts defining the status of these bodies.

By special order of the specified local government bodies of the relevant municipality, these rights can also be exercised by state bodies, other local government bodies, legal entities and citizens.

According to Art. 124 of the Civil Code of the Russian Federation, municipalities act in relations regulated by civil legislation on an equal basis with other participants in these relations - citizens and legal entities. At the same time, the rules defining the participation of legal entities in relations regulated by civil law are applied to municipal entities, unless otherwise follows from the law or the characteristics of municipal entities as subjects of civil law.

79. MANAGEMENT OF THE HOUSING STOCK OF A MUNICIPAL FORMATION

Housing stock– the totality of all residential premises located on the territory of the Russian Federation. According to Art. 19 of the Housing Code of the Russian Federation, depending on the form of ownership, the housing stock is divided into: a) private - a set of residential premises owned by citizens and legal entities; b) state - a set of residential premises owned by the Russian Federation (housing stock of the Russian Federation) and constituent entities of the Russian Federation (housing stock of the constituent entities of the Russian Federation); c) municipal housing stock - a set of residential premises owned by municipalities.

Local government bodies must ensure the procedure for accounting for the housing stock, distribution and provision of residential premises to citizens under rental agreements, lease agreements, as well as their sale to citizens in the municipal housing stock.

State accounting of the housing stock includes technical accounting, official statistical and accounting.

The basis of state accounting is technical accounting, carried out by conducting a technical inventory and registering documents on the responsibilities of copyright holders for the maintenance of residential buildings and residential premises.

Technical accounting of the housing stock is entrusted to specialized state and municipal technical inventory organizations: unitary enterprises, services, departments, centers, bureaus (BTI).

The inclusion of residential buildings and residential premises in the housing stock and exclusion from the housing stock are carried out in accordance with housing legislation.

One of the most common forms of acquiring housing ownership is the privatization in accordance with the established procedure of occupied residential premises in buildings of the municipal housing stock.

Privatization of residential premises– free transfer into the ownership of citizens of the Russian Federation on a voluntary basis of residential premises occupied by them in the state and municipal housing stock.

Citizens occupying residential premises in the state and municipal housing stock, including housing stock under the economic management of enterprises or operational management of institutions (departmental fund), on the terms of social rent, have the right, with the consent of all adult family members living together, as well as minors aged from 14 to 18 years old to acquire ownership of these premises. Living spaces transferred into common ownership or into the ownership of one of the persons living together, including minors.

In accordance with Art. 40 of the Constitution of the Russian Federation, local government bodies provide housing to low-income people and other citizens specified in the law who need it, free of charge or for an affordable fee from the municipal housing stock in accordance with the norms established by law.

Local governments must annually set the proportion of allocated municipal housing that is provided free of charge (or at an affordable price) under the terms of a rental agreement.

Citizens who need to improve their living conditions and are registered for the provision of living space with local governments are, at their request, provided with a free subsidy for the construction or purchase of housing at the expense of the local budget in the manner established by the Government of the Russian Federation. In addition, in accordance with the law, citizens and legal entities may be provided with apartments or houses from the municipal housing stock under a lease agreement. At the same time, local governments can provide compensation (subsidies) at the expense of local budgets to citizens renting housing, taking into account the total family income and existing benefits (Article 18).

80. MUNICIPAL SERVICE

Municipal service in the Russian Federation is carried out in accordance with the Constitution of the Russian Federation, the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, the Federal Law “On the Fundamentals of Municipal Service in the Russian Federation”, other federal laws, constitutions, charters of constituent entities of the Russian Federation, laws subjects of the Russian Federation.

Legislative regulation of issues of municipal service is carried out by the constituent entities of the Russian Federation in accordance with the Constitution of the Russian Federation, the Federal Law “On General Principles of the Organization of Local Self-Government in the Russian Federation”, the Federal Law “On Municipal Service in the Russian Federation”, and other federal laws.

Municipal service is based on the principles:

– the supremacy of the Constitution of the Russian Federation, federal laws and laws of constituent entities of the Russian Federation over other regulatory legal acts, job descriptions when performed by municipal employees job responsibilities and ensuring the rights of municipal employees;

– priority of human rights and freedoms and the citizen, their direct action.

In accordance with the Federal Law “On the Fundamentals of Municipal Service in the Russian Federation”, the laws of the constituent entity of the Russian Federation must establish ratio of municipal positions of municipal service and public positions in the civil service of the Russian Federation, taking into account the qualification requirements for the corresponding positions in the municipal and public service.

Before the adoption by the subjects of the Russian Federation of laws provided for Federal Law “On Municipal Service in the Russian Federation”, Issues subject to regulation by the laws of the constituent entities of the Russian Federation may be regulated by charters and other regulatory legal acts of municipalities adopted in accordance with the Federal Law “On Municipal Service in the Russian Federation.”

It should be concluded that municipal service is essentially a type of civil service and is not much different from the state civil service. At the same time, it is an independent institution of municipal government and has the right to exist.

It seems to us that, since municipal employees legislation applies of the Russian Federation on labor, and the Federal Law “On Municipal Service in the Russian Federation” establishes only the specifics of labor relations with a person hired to implement the management functions of local governments, and for this purpose the hired person is endowed with certain administrative powers, then the municipal service is not an independent institution of municipal law, but a type of state (civil) service. However, for now legislators are taking a different path and proposing to consider the municipal service an independent institution of municipal law. A possible compromise could be the introduction of the institution of civil service in public authorities.

81. LIMITATIONS RELATED TO MUNICIPAL SERVICE

The Federal Law “On Municipal Service in the Russian Federation” does not establish the rights and obligations of municipal employees in a separate list. Federal law contains only some of the duties of a municipal employee.

A municipal employee has the right: get acquainted with the documents defining the rights and responsibilities of the position held; to provide work with organizational and technical means; obtaining the necessary and complete information and materials; familiarization with the materials of your personal file; advanced training, retraining (retraining) at the expense of municipalities; participation in a competition to fill a vacant position in a municipal or public service, etc.

The Federal Law on Municipal Service contains a list of restrictions for municipal employees.

A municipal employee has no right:

1) engage in other paid activities, except for teaching, scientific and other creative activities;

2) be a deputy of the State Duma of the Federal Assembly of the Russian Federation, a deputy of the legislative (representative) body of a constituent entity of the Russian Federation, a deputy of a representative body of local self-government, a member of other elected bodies of local self-government, an elected official of local self-government;

3) engage in entrepreneurial activity personally or through proxies;

4) be a member of the governing body commercial organization, unless otherwise provided by law or if, in the manner established by the charter of the municipality in accordance with federal laws and the laws of the constituent entity of the Russian Federation, he is not authorized to participate in the management of this organization;

5) be an attorney or representative for the affairs of third parties in the local government body in which he is a member of the municipal service or which is directly subordinate or controlled by him;

6) use material, technical, financial and information support, other property and official information;

7) receive fees for publications and speeches as a municipal employee;

8) receive remuneration from individuals and legal entities (gifts, monetary remuneration, loans, services, payment for entertainment, recreation, transportation expenses and other remuneration) related to the performance of his official duties;

9) go on business trips at the expense of individuals and legal entities, with the exception of business trips carried out on a mutual basis by agreement of local government bodies of a municipal formation with local government bodies of other municipalities, as well as with state authorities and local government bodies of foreign states, international and foreign non-profit organizations;

10) take part in strikes;

11) use his official position in the interests of political parties, religious and other public associations. Municipal employees do not have the right to form structures of political parties, religious and other public associations, with the exception of trade unions, in local government bodies.

82. SIGNS AND TASKS OF MUNICIPAL SERVICE

Municipal service– professional activity that is carried out on a permanent basis in a municipal position that is not elective.

Municipal position- a position provided for by the charter of a municipal entity in accordance with the law of a constituent entity of the Russian Federation, established powers to resolve issues of local importance and responsibility for the exercise of these powers, as well as a position in local government bodies formed in accordance with the charter of a municipal entity, the established terms of reference for the execution and ensuring the powers of this local government body and responsibility for the performance of these duties.

Signs of municipal service:

1) this is a professional activity. This sign means that official activity must be carried out continuously, as the main activity, on the basis of special knowledge and skills;

2) it is carried out on an ongoing basis;

3) it is carried out in a municipal position that is not elective, i.e. in a position provided for by the charter of a municipal entity in accordance with the law of a constituent entity of the Russian Federation, with established powers to resolve issues of local importance and responsibility for the exercise of these powers, as well as positions in bodies local government, formed in accordance with the charter of the municipality, with an established range of responsibilities for the execution and provision of powers of this local government body and responsibility for the performance of these duties, replaced by concluding an employment contract.

The main tasks of the municipal service are: ensuring human and civil rights and freedoms on the territory of the municipality; implementation of the provisions of the Constitution of the Russian Federation, federal legislation, regional legislation, the charter of the municipality and other regulatory legal acts of local government bodies and officials in the territory of the municipality; ensuring independent resolution of local issues by the population; preparation, adoption, organization of execution and execution of decisions within the powers of local government bodies; protection of the rights and interests of the municipality.

Local government bodies, within their competence, exercise the following powers:

– adoption of normative legal acts on issues of municipal service;

– establishment of municipal service positions, determination of the procedure for their replacement;

– organization of admission to municipal service and dismissal from service;

– determination of the rights and obligations of a municipal employee in accordance with federal laws and laws of the constituent entities of the Russian Federation;

– determination of requirements for municipal positions in accordance with the laws of the constituent entity of the Russian Federation;

– organization of municipal service in accordance with federal laws and laws of the constituent entities of the Russian Federation;

– determination, in accordance with the laws of the region, of the size of official salaries, the size and procedure for establishing bonuses and other payments to the official salaries of municipal employees;

– establishment of additional guarantees for municipal employees.

83. CONDITIONS OF MUNICIPAL SERVICE

The Federal Law on Municipal Service establishes that admission to municipal service is carried out in accordance with the labor legislation of the Russian Federation, taking into account the features provided for by this Law.

A citizen cannot be accepted into the municipal service, or remain in the municipal service if he is deprived by a court decision that has entered into legal force of the right to hold positions in the municipal service for a certain period.

During the period of municipal service, a municipal employee is guaranteed: 1) working conditions that ensure the performance of his official duties;

2) salary and other payments;

3) annual paid leave;

4) medical care for him and his family members, including after his retirement;

5) pension provision for length of service and pension provision for family members of a municipal employee in the event of his death occurring in connection with the performance of his official duties;

6) mandatory state insurance in case of harm to health and property in connection with the performance of his official duties;

7) compulsory state social insurance in case of illness or disability during the period of his municipal service or after its termination, but which occurred in connection with the performance of his official duties.

At the same time, the laws of a constituent entity of the Russian Federation and the charter of a municipal entity may provide additional guarantees for a municipal employee.

The size of the official salary, the size and procedure for establishing bonuses and other payments to the official salary of a municipal employee are determined by regulations of local government bodies in accordance with the laws of the constituent entity of the Russian Federation.

A municipal employee has the right to annual paid leave of at least 30 calendar days. For certain categories of municipal employees, federal laws and laws of constituent entities of the Russian Federation may establish annual paid leave of longer duration.

Annual paid leave and additional paid leave are summed up and, at the request of the municipal employee, can be provided in parts. In this case, the duration of one part of the granted leave cannot be less than 14 calendar days.

A municipal employee may be granted leave without pay for a period of no more than one year, unless otherwise provided by federal law.

In the event of the death of a municipal employee related to the performance of his official duties, including those that occurred after his dismissal from municipal service, family members of the deceased have the right to receive a survivor's pension in the manner determined by federal law.

The length of service of a municipal employee is equal to the length of service of a civil servant. The time spent in municipal positions in the municipal service is counted toward the length of service calculated for the provision of benefits and guarantees in accordance with the legislation of the Russian Federation on public service.

84. CONCEPT OF GUARANTEES OF LOCAL SELF-GOVERNMENT

The most important and necessary condition for the full and effective implementation of the tasks and functions of local self-government is the guarantee of the rights of local self-government.

The system of guarantees of the rights of local self-government, enshrined in municipal law, covers the entire set of conditions and means ensuring their implementation and legal protection. It includes: general guarantees, which include economic, political, spiritual and special (actually legal) guarantees.

The activities of local self-government bodies and the implementation of their rights are carried out in certain socio-economic and political conditions, which, acting as the most important foundations for the life of people in society and the state, can have both a positive and negative impact on the process of self-government. Therefore, as general guarantees of the rights of local self-government, we can consider those economic, political relations, spiritual foundations and values ​​of society that:

– serve as prerequisites for stimulating the development of local self-government;

– ensure a certain sustainability and stability in the activities of local governments;

– create real opportunities for the most complete implementation of the norms establishing the competence of local government bodies. Economic guarantee local government serves economic system society, which is based on the principles of freedom economic activity, entrepreneurship and labor; diversity and equality of ownership forms, including municipal property; their equal legal protection.

Political guarantees of local self-government are the political and legal regime of our state, a system of state power based on the principles of separation of powers, delimitation of jurisdiction and powers between state authorities of the Russian Federation and state authorities of its subjects; democracy, exercised on the basis of political and ideological diversity directly by the people, as well as through state authorities and local governments; independence of local government within the limits of its powers; completeness and guarantee of fundamental rights and freedoms of man and citizen, etc.

Spiritual guarantees self-government are: a system of spiritual values ​​and orientation of human activity and society as a whole; level of culture and legal consciousness in society.

Special (legal) guarantees of local self-government are legal means of ensuring the activities of local self-government, which are established both at the federal level and at the level of the constituent entities of the Federation. In addition, it must be borne in mind that local government bodies adopt their own regulations, which also contain legal means to ensure the activities of local government (regulations, charters on local government, etc.).

The purpose of guarantees is to provide legal means for:

– organizational, material and financial independence of local governments in resolving issues of local importance;

– protection of the rights of local self-government and creation of favorable opportunities for their fullest implementation.

85. GUARANTEES ENSURING ORGANIZATIONAL INDEPENDENCE OF LOCAL SELF-GOVERNMENT

Guarantees that ensure the organizational independence of local self-government include those enshrined in the legislation on local self-government organizational foundations local government, principles for determining the competence of local government bodies.

Article 3 of the Constitution of the Russian Federation establishes that the people exercise their power directly, as well as through state authorities and local governments.

Guarantees of organizational isolation and independence of local self-government in the system of management of society and the state are:

1) secured by Art. 12 of the Constitution of the Russian Federation stipulates that local government bodies are not included in the system of government bodies. Developing constitutional provisions, the Law on General Principles of the Organization of Local Self-Government establishes that the exercise of local self-government by public authorities and public officials is not allowed (Article 14);

2) the independence of the population in determining the structure of local government bodies (Article 131 of the Constitution of the Russian Federation). The population has the right directly (for example, through a referendum), as well as through elected bodies of local self-government, to determine the forms and ways of implementing local self-government, its organizational structure and operating procedures.

Subjects of the Federation, while regulating the activities of local government bodies, do not have the right to provide for the mandatory formation of any other local government bodies. Thus, in the resolution of the Constitutional Court of the Russian Federation dated February 1, 1996, it is noted that the article of the Charter of the Chita Region, which instructs local government bodies to form their own executive bodies, does not comply with the Constitution of the Russian Federation. The Law on General Principles of the Organization of Local Self-Government does not contain the concept of “executive bodies of local self-government”, requiring only the presence of elected bodies of municipalities. The Law leaves the formation of other local government bodies at the discretion of the municipalities themselves; 3) organizational independence of local government, its isolation in the management system. This means that the appointment of local government officials, the formation of local government bodies, and personnel policies are the responsibility of municipalities. The legal regulation of the municipal service, including requirements for positions, the status of a municipal employee, the charter and procedure for performing municipal service, management of the service, is determined by the charter of the municipal entity in accordance with federal law and the laws of the constituent entities of the Federation.

Federal laws and laws of constituent entities of the Federation that establish the norms of municipal law cannot contradict the Constitution of the Russian Federation, the Law on General Principles of the Organization of Local Self-Government, or limit the rights of local self-government guaranteed by it. The law establishes the jurisdiction of local self-government, listing issues of local importance that are independently resolved by local government bodies.

86. GUARANTEES, FINANCIAL AND ECONOMIC INDEPENDENCE OF LOCAL GOVERNMENT

The independence of local self-government is possible only if there are appropriate material and financial resources, which must be proportionate to the functions and powers that the legislation assigns to local governments. The Law on the General Principles of the Organization of Local Self-Government establishes municipal property and the local budget as mandatory attributes of a municipality (Article 1). At the same time, it is established that municipalities must be provided with economic and financial independence in accordance with the division of jurisdiction between municipalities (Article 6).

Guarantees of financial and economic independence of local government:

– local government bodies independently manage municipal property, which is recognized and equally protected by the state along with other forms of property. They have the right to make any transactions with municipal property permitted by law, to determine in contracts and agreements the conditions for the use of municipal property objects being privatized or transferred for use. At the same time, the procedure and conditions for the privatization of municipal property are determined by the municipality independently. Income from the privatization of municipal property goes in full to the local budget;

– local government bodies have the right, in accordance with the law, to create enterprises, institutions and organizations to implement economic activity, resolve issues of their reorganization and liquidation. They determine the goals, conditions and order of activities municipal enterprises, institutions and organizations, their charters approve, appoint and dismiss the heads of these enterprises, institutions and organizations. In addition, they are required to compensate local governments additional expenses caused by decisions made by federal government bodies and government bodies of the constituent entities of the Federation.

Local government bodies have the right to independently form, approve and execute the local budget.

Articles 4 and 5 of the Law on General Principles of Organization of Local Self-Government are entrusted to federal government bodies and government bodies of the constituent entities of the Federation the obligation to provide guarantees of the financial independence of local government. Such guarantees include the provision of minimum local budgets by these government bodies by securing revenue sources to cover the minimum necessary expenses of local budgets.

Local government bodies have the right to form targeted extra-budgetary funds. In addition, local governments establish local taxes, fees, as well as benefits for their payment; local governments have the right to issue municipal loans, lotteries, receive and issue loans, create municipal banks and other financial and credit institutions.

In the interests of the population, local government bodies in the manner prescribed by law has the right to carry out foreign economic activities.

87. COMPLIANCE WITH THE RIGHTS AND FREEDOMS OF HUMAN AND CITIZENS

The importance of the principle of respect for human rights and freedoms in municipal activities is due to the fact that The Constitution of the Russian Federation recognizes man, his rights and freedoms as the highest value(Article 2) and establishes that the rights and freedoms of man and citizen determine the meaning and content of the activities of not only state authorities, but also local government (Article 18).

Therefore, the rights and freedoms of man and citizen are the most important element of state and municipal democracy. The rights and freedoms of a citizen are realized primarily at the local level, where he lives, carrying out labor, political and other activities, and their implementation largely depends on the activities of local governments.

The implementation of this principle is ensured in the process of activities of municipal bodies to resolve issues of direct support for the life of the population.

Thus, these issues cover the main spheres of local life: education, health care, housing and communal services, land use, trade, consumer services, transport and other types of services to the population. In these areas of local life, which fall under the jurisdiction of municipalities, the basic socio-economic rights and freedoms of citizens are realized. By carrying out their functions in these areas of local life, local governments contribute to the implementation of the most important socio-economic rights and freedoms of citizens.

Carrying out the function of maintaining public order, by providing assistance in holding elections to state authorities, all-Russian referendums, referendums of constituent entities of the Russian Federation, conducting municipal elections and local referendums, local government bodies participate in creating the necessary conditions for the implementation of personal and political rights and freedoms of citizens at the local level.

Organization of local self-government in urban and rural settlements and in other territories gives every citizen the opportunity to directly participate in resolving issues of local importance. It follows from the federal law that the charter of a municipal entity establishes specific forms, procedures and guarantees for such participation of citizens, which are designed to ensure the implementation of what is being fixed.

In Art. 3 of the Law on General Principles of the Organization of Local Self-Government outlines the rights of citizens to exercise local self-government through forms of direct expression of will, as well as through elected and other local government bodies.

In accordance with Art. 15 of the Constitution of the Russian Federation, any normative legal acts affecting the rights, freedoms and duties of man and citizen cannot be applied unless they are officially published for public information. In development of this provision of Art. 19 of the Law on General Principles of the Organization of Local Self-Government stipulates that regulatory legal acts of local government bodies and local government officials affecting the rights, freedoms and responsibilities of individuals and citizens come into force after their official publication (promulgation).

Thus, the Constitution of the Russian Federation enshrines the rights and freedoms and responsibilities of man and citizen.

88. LEGALITY IN THE ORGANIZATION AND IMPLEMENTATION OF LOCAL SELF-GOVERNMENT

The principle of legality is one of the basic constitutional principles of Russian statehood.

According to Art. 15 of the Constitution of the Russian Federation, state authorities, local governments, officials, citizens and their associations are obliged to comply with the Constitution and laws.

Legality is the most important guarantee of local self-government. Local self-government is carried out in accordance with the Constitution of the Russian Federation, federal laws, constitutions, laws and charters of the constituent entities of the Federation within the limits of powers guaranteed by the state. This presupposes a legislative division of powers in the field of local self-government between government bodies of the Russian Federation, government bodies, its subjects and municipalities.

Principle of legality requires that the organization and activities of local self-government be carried out on the basis of the law and within the framework of the law. The state, recognizing and guaranteeing local self-government, at the same time ensures compliance with the rule of law in the system of local self-government.

We are talking about monitoring compliance by local government bodies with legal norms, and not about the expediency or quality of decisions made by municipal bodies on issues of local life.

Compliance with the law in the activities of local government bodies and officials is ensured primarily through prosecutorial supervision.

The prosecutor or his deputies bring a protest against a legal act contrary to the law to the body or official of local government that issued this act, or go to court in the manner prescribed by procedural legislation. The protest is subject to mandatory consideration no later than ten days from the date of its receipt, and in the case of a protest against the decision of the representative body of local self-government - at the next meeting.

In exceptional circumstances requiring immediate elimination of a violation of the law, the prosecutor has the right to establish a shortened period for consideration of the protest. The results of the consideration of the protest are immediately reported to the prosecutor in writing.

Article 51 of the Law on General Principles of the Organization of Local Self-Government specifies the subject of prosecutorial supervision in relation to local self-government: the Prosecutor's Office of the Russian Federation supervises the implementation of federal laws, laws of the constituent entities of the Federation and the charters of municipalities by local government bodies and officials.

Ensuring legality in the organization and activities of local government is also carried out using judiciary. IN judicial procedure decisions made by direct expression of the will of citizens, as well as decisions and actions of local government bodies and officials can be appealed.

It must also be borne in mind that compliance with the law in the organization and activities of local government is ensured by the control of the representative body of local self-government over the activities of local government bodies and local government officials, provided for by the charters of municipalities.

89. PUBLICITY OF LOCAL GOVERNMENT

Publicity- This is an important element of the democratic system of governance of society and the state.

With the help of openness, the democracy of management activities, its controllability by society, as well as the opportunity of citizens to influence the development of decisions that affect their interests, rights and freedoms are ensured.

Article 3 of the Law on General Principles of the Organization of Local Self-Government establishes the obligation of local government bodies to ensure that citizens receive complete and reliable information about their work. The implementation of this most important requirement involves, first of all, informing the population about meetings of representative bodies of local self-government, about issues resolved by elected and other local government bodies.

Besides, local government bodies must bring to the attention of citizens the content of decisions, accepted by them. In accordance with Art. 19 of the mentioned Law, regulatory legal acts of local government bodies and local government officials affecting the rights, freedoms and responsibilities of a person and a citizen come into force after their official publication (promulgation). The law obliges local government bodies and local government officials to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect the rights and freedoms of man and citizen (Article 3).

The duty of local self-government bodies established by the Law to ensure that citizens receive complete and reliable information about their activities involves the use of traditional organizational and mass forms of work with voters, once used by local Councils and their executive committees. Many of these forms have received their legal reflected in the charters of municipalities, regulations of representative bodies of local self-government, other normative legal acts defining the status of deputies and elected officials of local self-government. To these forms ensuring transparency in the work of local governments include: reports of deputies and elected officials to the population; their meetings with voters; appearances in the media, organization of “hotlines”, when citizens can get the information they need by telephone.

Citizens are guaranteed the opportunity to receive complete and reliable information on the activities of local government bodies, unless otherwise provided by law. Thus, the Law of the Russian Federation of July 21, 1993 “On State Secrets” contains a list of information classified as state secrets. The media are called upon to play a major role in implementing the principle of transparency in the system of local self-government.

Receiving objective information about the state of local affairs, Feeling their involvement in their decision, citizens turn to local governments with proposals, statements, and complaints. The law establishes the obligation of local government bodies and officials to respond on the merits of individual and collective appeals from citizens within one month (Article 26).

90. STATE GUARANTEE OF LOCAL SELF-GOVERNMENT

Local self-government, according to the European Charter of Local Self-Government, is one of the foundations of any democratic system.

The principle of local self-government, says Art. 2 of the Charter must be recognized in domestic legislation and, if possible, in the Constitution of the state.

The Constitution of the Russian Federation, defining the Russian state as democratic, enshrines the most important foundations of its democracy.

Local self-government, as one of the foundations of the constitutional system, is a fundamental principle of the organization and exercise of power in society and the state, which, along with other constitutional principles, determines the system of democratic governance in our country.

Recognition of local self-government as one of the foundations of the constitutional system presupposes the establishment of a decentralized management system, other (than in conditions of centralization and concentration of power) basis for the relationship between federal government bodies, government bodies of the constituent entities of the Federation and local government bodies.

The Constitution of the Russian Federation, enshrining local self-government as one of the elements of the constitutional system, guarantees the organizational isolation of local self-government and its bodies in the system of management of society and the state. In accordance with Art. 12 local governments are not included in the system of state authorities.

Therefore, they cannot be considered as structural subdivision state system management. Because of this, state bodies no longer act, as before, as a higher authority, directing the activities of local authorities, hearing reports and having the right to cancel their decisions.

Recognizing and guaranteeing local self-government, The Constitution of the Russian Federation establishes that local self-government is independent within the limits of its powers.

Thus, consolidation of local self-government as the basis of the constitutional system, one of the main principles of organizing and implementing the governance of the country, it involves the allocation of a special sphere of local issues, in which local governments act independently and are responsible primarily to their population. The Constitution does not provide an exhaustive list of issues related to the jurisdiction of local self-government.

Based on the provisions of the Constitution of the Russian Federation, The Law on the General Principles of the Organization of Local Self-Government defines the jurisdiction of local self-government, and also delineates the powers of state authorities of the Russian Federation and state authorities of its subjects in the field of local self-government.

The principle of local self-government must be enshrined in the constitutions (charters) of the constituent entities of the Federation, which, recognizing local self-government as one of the fundamental principles of the organization of public power on their territory and defining the system of organizing this power, cannot reduce the level of federal guarantees of the independence of local self-government.