Екатерина Уцына
Provectors / Depositphotos.com
Минфин России подготовил проект приказа об утверждении кодов (перечней кодов) бюджетной классификации РФ, относящихся к федеральному бюджету и бюджетам государственных внебюджетных фондов РФ1.
Законопроектом утверждаются:
коды подвидов по видам доходов бюджетов, главными администраторами которых являются органы государственной власти РФ, Банк России, органы управления государственными внебюджетными фондами или находящиеся в их ведении казенные учреждения (приложение № 1 к проекту приказа);коды главных администраторов бюджетных доходов и видов (подвидов) доходов бюджетов (приложения № 2, 3 к проекту приказа);коды видов источников финансирования дефицитов вышеуказанных бюджетов (приложение № 4 к проекту приказа);коды главных администраторов источников финансирования дефицитов, коды главных распорядителей средств и коды целевых статей расходов федерального бюджета и бюджетов государственных внебюджетных фондов (приложения № 5, 6, 7 к проекту приказа);перечень и коды целевых статей расходов бюджетов (приложение № 8 к проекту приказа);коды направлений расходов целевых статей расходов бюджетов (за исключением кодов направлений расходов на достижение результатов федеральных проектов), а также коды направлений расходов целевых статей расходов федерального бюджета, предназначенные для осуществления расчетов с юрлицами, предпринимателями, физлицами за счет остатков субсидий прошлых лет, предоставленных из федерального бюджета (приложение № 9 к проекту приказа);коды направлений бюджетных расходов (приложения № 10 – 87 к проекту приказа).
В проекте отмечается, что применяться утверждаемые коды будут к правоотношениям, возникающим при составлении и исполнении бюджетов на 2020 год и на плановый период 2021 и 2022 годов.
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1 С текстом законопроекта «Об утверждении кодов (перечней кодов) бюджетной классификации Российской Федерации, относящихся к федеральному бюджету и бюджетам государственных внебюджетных фондов Российской Федерации» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 01/02/11-19/00097094).
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