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ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 29, 2013 No. 227

About approval of the Concept of reforming of system of the budget payments for the period till 2017

For the purpose of implementation of the state program of the Russian Federation "Management of public finances" approved by the order of the Government of the Russian Federation of March 4, 2013 No. 293-r (The Russian Federation Code, 2013, to No. 10, of the Art. 1061), I order:

approve the enclosed Concept of reforming of system of the budget payments for the period till 2017.

Minister

A. G. Siluanov

 

Appendix

to the Order of the Ministry of Finance of the Russian Federation of August 29, 2013 No. 227

The concept of reforming of system of the budget payments for the period till 2017

The concept of reforming of system of the budget payments <*> for the period till 2017 (further - the Concept) is developed according to the Section XI "Reforming of the system of the budget payments" of the Program of the Government of the Russian Federation for increase in the efficiency of budgeted expenses for the period till 2012 approved by the order of the Government of the Russian Federation of June 30, 2010 No. 1101-r, the subprogramme 2 "Normative and methodical providing and the organization of the budget process of" the state program of the Russian Federation "Management of public finances", approved by the order of the Government of the Russian Federation of March 4, 2013 No. 293-r in the conditions of development of payment system of the Bank of Russia according to the Concept of development of the payment system of the Bank of Russia for the period till 2015 approved by the solution of the Board of directors of the Central bank of the Russian Federation (the protocol No. 16 of July 16, 2010).

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<*> The system of the budget payments within this Concept is understood as set of the processes providing carrying out calculations and the cash accounting during cash servicing of execution of budgets of the budget system of the Russian Federation, and also transactions with means of other organizations in cases stipulated by the legislation the Russian Federation.

I. Need of reforming of system of the budget payments

The order of the Government of the Russian Federation of January 23, 2000 No. 107-r approved the Concept of functioning of the single account of the Federal Treasury of the Ministry of Finance of the Russian Federation on accounting of the income and means of the federal budget determining the main directions of development of the single treasurer account for 1999 - 2004.

Within implementation of the specified Concept the following events were performed:

the accounts which are earlier opened in credit institutions for receivers of means of the federal budget are translated to the personal accounts opened in territorial authorities of Federal Treasury;

transactions on implementation of expenses and accounting of the income of the federal budget at the level of territorial authorities of Federal Treasury are centralized;

accounting and income distribution on the accounts opened to territorial authorities of Federal Treasury in the Bank of Russia on the balance sheet account No. 40101 "The income distributed by bodies of the Federal Treasury between budgets of the budget system of the Russian Federation" in each of subjects of the Russian Federation is provided;

the electronic document management system between territorial authorities of Federal Treasury and the participants of the budget process of federal level served by them is entered;

the system of electronic exchange of full-scale documents between the Bank of Russia and Federal Treasury is entered;

the single treasurer account for accounting of the income and means of the federal budget in currency of the Russian Federation (further - the single treasurer account) which allowed to concentrate remaining balance of the income and means of the federal budget on one account opened for Federal Treasury in the Bank of Russia is opened.

Forming in the Russian Federation of modern management system public finances by development of the system of Federal Treasury providing cash servicing of execution of the federal budget, effective accounting and control in the course of execution of payment commitments of the Russian Federation, management of the single treasurer account became results of implementation of the Concept of functioning of the single account of the Federal Treasury of the Ministry of Finance of the Russian Federation on accounting of the income and means of the federal budget.

Within the solution of tasks on realization of provisions of Article 215.1 of the Budget code of the Russian Federation which became effective since 2005, the Federal Treasury opens single accounts for the federal budget, budgets of subjects of the Russian Federation and local budgets (further - single accounts of budgets) that allowed to concentrate in the Bank of Russia of means of the federal budget, budgets of subjects of the Russian Federation, local budgets and to ensure their safety.

In the course of cash servicing of execution of the federal budget, budgets of subjects of the Russian Federation, local budgets carrying out payments in payment system of the Bank of Russia with possibility of implementation of calculations in real time is provided.

Concentration of means of the federal budget on the single treasurer account allowed the Government of the Russian Federation to start creation since 2008 of modern management system liquidity of the single treasurer account according to provisions of Article 236 of the Budget code of the Russian Federation. Such management tool liquidity as investment of funds of the federal budget on deposits in credit institutions, proved the efficiency in the conditions of unstable situation in the financial markets as one of measures of anti-recessionary policy of the Government of the Russian Federation.

In general cash servicing of execution of the federal budget, budgets of subjects of the Russian Federation, local budgets (further in case of joint mentioning - budgets) with use of technologies of single accounts of budgets allowed:

provide respect for the principle of unity of cash desk;

provide implementation of single methodology of cash servicing of execution of budgets;

provide transparency of cash flow;

increase quality, reliability and timeliness of provision of the reporting on execution of budgets;

create conditions for taxpayers on transfer of taxes and fees into one account opened in the Bank of Russia for each territorial authority of Federal Treasury for accounting and income distribution that allowed to lower amount of the obscure receipts.

At the same time it is necessary to carry to imperfections of the created system of the budget payments:

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