13 августа 2019
Екатерина Уцына
Photobeps / Depositphotos.com
Подготовленный министерством законопроект предусматривает ряд изменений, касающихся порядка внесения правок в КБК, добавления новых направлений расходов и порядку отражения расходов по целевым статьям1.
Так, например предлагается предусмотреть возможность вносить изменения в течение финансового года в части изменения не только наименований, но и кодов направлений расходов , отражающих результаты реализации федеральных и региональных проектов, а также уточнением их целевого назначения.
Кроме того предлагается уточнить отражение расходов на реализацию некоторых госпрограмм, касающихся образования, культуры, туризма и других.
Также изменения могут коснуться и направлений отражения расходов федерального бюджета и бюджетов государственных внебюджетных фондов, увязываемых с целевыми статьями. Так, например, предлагается добавить направление расходов 5159F на создание дополнительных мест для детей в возрасте от 2 месяцев до 3 лет в дошкольных учреждениях за счет средств резервного фонда Правительства РФ. Еще одно направление – 5479F, на иные межбюджетные трансферты на реализацию мероприятий по восстановлению автомобильных дорог регионального, межмуниципального и местного значения при ликвидации последствий чрезвычайных ситуаций, также за счет средств резервного фонда Правительства РФ.
Предлагаются изменения и в сам перечень бюджетных кодов. В частности, добавляется код 00010807520010000110 для доходов в виде госпошлины за выдачу, продление, переоформление, пересмотр, а также внесение изменений в комплексное экологическое разрешение.
Предусматривается и КБК для межбюджетных трансфертов, передаваемых бюджетам субъектов РФ на компенсацию сельхозпроизводителям ущерба, причиненного в результате чрезвычайных ситуаций природного характера (00020245473020000150).
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1 С текстом законопроекта «О внесении изменений в Порядок формирования и применения кодов бюджетной классификации Российской Федерации, их структуру и принципы назначения, утвержденные приказом Министерства финансов Российской Федерации от 8 июня 2018 г. № 132н» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 01/02/08-19/00093945).
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