The methodology for forecasting revenue in the budget. Types of income

The methodology for forecasting revenues to the local budget is aimed at improving the efficiency of municipal property management, finance. It allows you to objectively plan the distribution of funds in the coming period. Let us consider an example of a methodology for forecasting budget revenues.

General information

Approval of the methodology for forecasting revenues to the budget of the Moscow region is carried out by administrative and administrative acts of the municipality, regional laws. When developing, the provisions of BC and NK operating in the country are taken into account. The list of municipal budget revenues managed by the Moscow Region (chief administrator) is determined by a normative act establishing the respective powers.

Calculations

Considering an example of a methodology for forecasting revenues to the budget of the Moscow Region, one should pay attention to the presence of a number of indicators in accordance with which planning is carried out. The calculation is based on:

1. The main directions of financial policy of the MO for the upcoming and planned periods.
2. Reporting units of the Federal Tax Service, the Treasury.
3. Statistical documents.
4. Reporting on the implementation of the local budget.
5. Estimates of the volume of payments in the current year.

Specificity

The methodology for predicting revenue to the budget involves performing calculations by sources according to the classification adopted in the Russian Federation. In the absence of the required initial information, planning is carried out in accordance with the assessment of the volume of payments in the current period. Gratuitous receipts include intergovernmental transfers from the district, regional fund. They can be presented in the form of subventions, subsidies, subsidies, and so on. The planning of amounts from internal sources of financing the deficit for the coming and each subsequent year is carried out in accordance with the calculations of the administrators of this type of payment.

Mandatory deductions

The methodology for forecasting revenues to the local budget provides for the procedure for calculating the amount of the fee. In this case, deductions for:

1. The performance of notarial actions by employees of territorial power structures endowed with the relevant competence, in accordance with regulatory enactments of the Russian Federation.
2. Issuance by the municipal authority of a special document authorizing transportation of bulky / heavy, as well as dangerous goods, along the highways of the Moscow Region.

Formula

The methodology for forecasting revenue in the budget establishes the following equation for calculating the estimated amount of duty:

Prgos = Edema x K +/- D, in which:

1. Ngos - the planned amount of the fee.
2. Edema - the expected amount of mandatory deductions.
3. D - drop-down (-) or additional (+) amounts of state duty in the coming year. They are caused by changes in BC and NK.
4. K is the coefficient that characterizes the dynamics of the transfer of amounts in the current period in comparison with the reporting year.

Forecasting non-tax revenue to the budget

When planning, the amounts expected to be received from the use of municipal property according to classification code 95211109045100000120 are taken into account. The exception is the property of autonomous institutions, unitary enterprises, including state-owned. The methodology for forecasting revenue in the budget provides the following equation for calculating:

Par. them. = (Edema +/- D) x K, in which:

1. Par. them. - the amount of rent for municipal property planned to be received.
2. Edema - the size of the annual accrual of amounts from the operation of facilities, in accordance with the agreements.
3. D - drop-down / additional deductions from the provision of material assets for use. The corresponding indicator is caused by a decrease / increase in the area of ​​the objects provided for rent.
4. K is the coefficient-deflator. It applies to the rental rate or to the estimated value of the properties in the planning period.

Informing

The methodology for forecasting budget revenues prescribes taking into account other amounts expected to be received from the provision of paid services under the code 95211301995100000130. The amounts are administered in accordance with Federal Law No. 8, which regulates the provision of access to information on the work of state bodies, territorial government structures, as well as governmental Decree No. 860 . According to the latter, the rules for charging for the provision of data on the activities of these institutions are approved. The amount, procedure for transferring amounts is also established by the specified Government Decree.

Sale of property

The forecast of income from the sale of material assets owned by the municipality, in terms of sales of fixed assets according to code 95211402053100000410, is carried out in accordance with the plan for property privatization, approved by a decision adopted at a meeting of deputies of the Moscow Region. The exception is objects transferred to autonomous institutions, unitary, state enterprises. These revenues are non-systemic in nature.

OS Compensation

Proceeds from compensation for damage under compulsory insurance, when the beneficiaries are recipients of funds from budget funds of rural settlements, are accounted for under the code 95211623051100000140. The organizational, economic, legal foundations of the OM of transport owners are established by Federal Law No. 40. Compulsory insurance is carried out by concluding contracts with insurers. The agreements indicate the amount of payment in the event of an insured event. Calculation of income is made upon the occurrence of an event, in accordance with the provided supporting documents.

Administrative sanctions

Other proceeds from penalties (fines) and damages are credited to the budget using code 95211690050100000140. These amounts are administered on the basis of the Code of Administrative Offenses. The accrual is made in accordance with the protocols on administrative offenses. These receipts are non-systemic in nature.

Additionally

Revenues that are not of a constant nature and established rates, incomes for which it is impossible to determine the base, are calculated in accordance with applicable standards. At the same time, the expected assessment of their accrual for the current year is taken into account. Planning of other own sources of income of the municipal budget is carried out according to the data on the actually credited amounts in the last reporting period and the expected transfer in the current year. This takes into account the dynamics of indicators. The methodology for forecasting revenues to the federal budget is developed by authorized departments, in accordance with the nature of payments expected to be received from a particular economic segment.