2011/09/21 11:30:03

Codes of budget classification

The Codes of Budget Classification (CBC) can be divided into profitable and account. Twenty-place values have both appearance. Are used in the budget system of Russia.

Content

Code format
- Income codes
- Expense codes
Regulatory base
External links
See Also

Code format

Income codes

The code format of income is presented in the form of four components.

Administrator
Income type (group, subgroup, article, subarticle, element)
Program (subprogramme)
ECI (economic classification of income)

The administrator consists of three signs and defines the code of the administrator of receipts.

The income type encapsulates in itself:

group — one sign
subgroup — two signs (1 taxes, 2-non-paid receipts, 3-from predpriny. activity)
article — two signs
subarticle — three signs
element — two signs (defines a type of the budget)
codes of elements:
- 01 is federal
- 02 — the budget of the subject of the Russian Federation
- 03 — the local budget
- 04 are the city district
- 05 — the municipal district
- 06 — the budget of the Pension Fund of the Russian Federation
- 07 — Fund sots. insurance of the Russian Federation
- 08 — the budget of Federal Compulsory Health Insurance Fund of the Russian Federation
- 09 — the budget of territorial fund of compulsory health insurance
- 10 — the budget of the settlement

The municipal districts which did not pass to 131 laws are specified with the code of element 03.

Concretizes an income code economic classification (three values)

atm gr/podgr St / podst ave. ale / podpr ekd

000 — 1 00 - 00000 −05- 0000 - 110

when filling the settlement document in signs 14-17

1000 = payment of a tax (collecting)
2000 = payment of a penalty fee and percent
3000 = payment of penalties

Expense codes

The code format of expenses is presented in the form of five components.

Administrator (three signs)
Undressed (subsection) (four signs)
Target item of expenditure (seven signs)
Type of an expense (three signs)
ACSPA (Activity Code of the Sector of Public Administration) (three signs)

Undressed (subsection) it is concretized by the following characteristics: junction of the subjunction

01 00 - Nation-wide questions (15 subsections)
02 00 - National defense (8 subsections)
03 00 - National security and law-enforcement activity (13 subsections)
04 00 - National economy (11 subsections)
05 00 - Housing and communal services (4 subsections)
06 00 - Environmental protection (4 subsections)
07 00 - Education (9 subsections)
08 00 - Culture, cinematography and mass media (6 subsections)
09 00 - Health care and sport (4 subsections)
10 00 - Social policy (6 subsections)
11 00 - Interbudget transfers (4 sections)

Classification of sections (subsections) is uniform and is used by drawing up, a statement and execution of budgets of all levels. The structure of subsections is constructed so that to reach more detailed specification. Further detailing of expenses is performed at the level of target articles and expense types in the course of formation of the corresponding budgets.

Regulatory base

Budget code of the Russian Federation of 7/31/1998 N 145-FZ
Instruction for budget accounting. It is approved as the Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N of 148 N
Instructions on an order of use of budget classification of the Russian Federation. Are approved by the Order of the Ministry of Finance of the Russian Federation of 12/30/2009 N of 150 N