Екатерина Уцына
threecvet.gmail.com / Depositphotos.com
Минфин России утвердил новые кодов (перечней кодов) бюджетной классификации Российской Федерации на 2021 год (на 2021 год и на плановый период 2022 и 2023 годов) (приказ Минфина России от 8 июня 2020 г. № 99н).
Первые четыре приложения посвящены доходным кодам. В них собраны КБК, применяющиеся при отражении видов доходов бюджетов, подвидов по видам доходов бюджетов, администрируемых органами госвласти, а также коды главных администраторов доходов бюджетов бюджетной системы и видов (подвидов) доходов бюджетов.
С пятого по восьмое приложение содержат коды источников финансирования дефицитов бюджетов, администраторами которых, в том числе, являются органы госвласти и органы, управляющие внебюджетными фондами. Коды главных распорядителей средств федерального бюджета и бюджетов государственных внебюджетных фондов РФ указаны в приложении № 9.
Для кодов целевых статей расходов федерального бюджета и бюджетов государственных внебюджетных фондов, а также кодов направлений этих расходов предусмотрены приложения № 10 и № 11.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Остальные приложение предусмотрены для кодов направлений расходов целевых статей расходов федерального бюджета на достижение результатов различных федеральных проектов, например, таких как «Культурная среда», «Успех каждого ребенка», «Социальная активность» и «Внедрение наилучших доступных технологий».
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