RESOLUTION OF BOARD OF THE PENSION FUND OF THE RUSSIAN FEDERATION

of May 30, 2019 No. 302p

About approval of the Procedure for creation, approval and maintaining budget estimates of the Pension Fund of the Russian Federation and its territorial authorities

According to Item 1 of Article 221 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; No. 45, Art. 5424; 2010, No. 19, Art. 2291; 2013, No. 19, Art. 2331; No. 52, Art. 6983; 2014, No. 43, Art. 5795; 2016, No. 27, Art. 4278; 2017, No. 14, Art. 2007; No. 31, the Art. 4811) and the General requirements to the Procedure for creation, approval and maintaining budget estimates of state organizations approved by the order of the Ministry of Finance of the Russian Federation of February 14, 2018 No. 26n (registration No. 50330) is registered by the Ministry of Justice of the Russian Federation on March 13, 2018, the Board of the Pension Fund of the Russian Federation decides:

Approve the enclosed Procedure for creation, approval and maintaining budget estimates of the Pension Fund of the Russian Federation and its territorial authorities.

Appendix

Approved by the Resolution of Board of the Pension Fund of the Russian Federation of May 30, 2019, No. 302p

Procedure for creation, approval and maintaining budget estimates of the Pension Fund of the Russian Federation and its territorial authorities

I. General provisions

1.1. This Procedure for creation, approval and maintaining budget estimates of the Pension Fund of the Russian Federation and its territorial authorities (further - the Procedure) is developed according to the General requirements to procedure for creation, approval and maintaining budget estimates of state organizations approved by the order of the Ministry of Finance of the Russian Federation of February 14, 2018 No. 26n (registration No. 50330) is registered by the Ministry of Justice of the Russian Federation on March 13, 2018, and determines rules of creation, approval and maintaining budget estimates of receivers of budgetary funds of RPF.

1.2. Forming and maintaining budget estimates is performed by receivers of budgetary funds of RPF in electronic form which is signed by the strengthened qualified signature of the head of the Pension Fund of the Russian Federation and the head of territorial authority of the Pension Fund of the Russian Federation according to Items 2.7 - 2.10 these Procedures according to requirements of the Procedure for the creation and maintaining budget estimates of federal state institutions approved by the order of the Ministry of Finance of the Russian Federation of June 20, 2018 No. 141n (registration No. 51760) (further - the Procedure for creation and maintaining budget estimates of federal state institutions is registered by the Ministry of Justice of the Russian Federation on August 2, 2018), with use of the state integrated management information system public finance "The electronic budget".

II. Creation and approval of budget estimates

2.1. The budget estimate is constituted by the receiver of budgetary funds of RPF for the purpose of establishment of amount and distribution of the directions of expenditure of budget funds of RPF based on the limits of the budget obligations of expenses of the budget of RPF on acceptance and (or) execution of the budget obligations of ensuring accomplishment of functions of the receiver of budgetary funds of RPF for effective period of the Federal Law on the budget of the Pension Fund of the Russian Federation brought to it for the next financial year (the next financial year and planning period).

2.2. Indicators of the budget estimate (the draft of the budget estimate) are created by codes of classification of budgets expenses of budget classification of the Russian Federation with disaggregation by codes of elements (subgroups and elements) of expense types and codes of Articles (subarticles) of classification of transactions of the sector of public administration.

2.3. The budget estimate is constituted in form according to appendix 1 to the Procedure for creation and maintaining budget estimates of federal state institutions.

2.4. The budget estimate is constituted based on reasons (calculations) for the planned estimate targets which are integral part of the budget estimate which creation and maintaining are performed according to Chapter IV of this Procedure.

Indicators of the budget estimate and indicators of reasons (calculations) of planned estimate targets shall correspond each other.

2.5. Forming of the draft of the budget estimate for the next financial year (the next financial year and planning period) is performed in case of creation of the federal law draft about the budget of the Pension Fund of the Russian Federation for the next financial year (the next financial year and planning period).

2.6. The budget estimate is constituted within 5 working days from the date of finishing limits of the budget obligations.

2.7. The budget estimate of the Pension Fund of the Russian Federation as receiver of budgetary funds of RPF is created by Department of treasury, signed by the vice chairman of the board of RPF who is granted right to sign of the budget estimate, and affirms the Chairman of the Board of the Pension Fund of the Russian Federation.

2.8. The budget estimate of Interregional information center of the Pension Fund of the Russian Federation (MITs RPF) as receiver of budgetary funds of RPF is signed by the deputy director of MITs RPF who is granted right to sign of the budget estimate, and affirms the director of MITs RPF.

2.9. The budget estimate of department RPF as receiver of budgetary funds of RPF is signed by the deputy manager of department RPF who is granted right to sign of the budget estimate, and affirms the managing director of department RPF.

2.10. The budget estimate of territorial authority of the RPF subordinated to department RPF as receiver of budgetary funds of RPF it is signed by his head and affirms the managing director of department RPF.

III. Maintaining budget estimates

3.1. Maintaining the budget estimate is performed by the receiver of budgetary funds of RPF by modification of indicators of the budget estimate within the finished amounts of limits of the budget obligations and according to changes of distribution of limits of the budget obligations by codes of classification of transactions of the sector of public administration in form according to appendix 2 to the Procedure for creation and maintaining budget estimates of federal state institutions.

3.2. Modification of the budget estimate is performed by approval of changes of indicators - the amounts of increase which are reflected with the sign "plus" and (or) reduction of amounts of the estimate appointments which are reflected with the sign "minus".

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