Budget estimate - a document that sets the limits of the monetary obligations of any budgetary institution. In other words, it is a documented plan that shows the spending and receipt of funds on the institution's account.
It is necessary
PC, accounting knowledge, attentiveness
Instructions
Step 1
Budgeting. At this stage, indicators of the budget estimate are formed, which establish the volume and a certain distribution of all areas of cash spending. The estimate is formed:
Step 2
Taking into account the codes of the accepted classification of expenses with subsequent detailing to the established codes of items (or sub-items) of operations of the management sector.
Step 3
For the period of 1 financial quarter, in full accordance with the established limits of budgetary obligations for the execution and (or) acceptance of certain budgetary obligations in order to ensure the functions of the institution.
Step 4
Separation of costs. The expenses of a budgetary organization, for example, payment of all utilities, can be divided into:
Step 5
Payment for the provided water supply services (it is possible separately for hot and cold);
Step 6
Payment for the provided heating services;
Step 7
Electricity payment;
Step 8
Payment for the provided gas supply services;
Step 9
The rest of the cost of paying for other utilities.
Step 10
Approval of estimates. There is a clearly defined scheme for maintaining and approving estimates, which is established by the main manager of the organization's budget. At the same time, there are several options for approving estimates:
Step 11
The head of the budget manager is empowered to approve the estimates of subordinate institutions (subordinate recipients and managers of budget funds);
Step 12
The head of each institution has the right to approve the estimate of the institution he is managing;
Step 13
The right to approve estimates is transferred to the head of the main manager of budget funds.
Step 14
Budgeting. The procedure for drawing up, the procedure for approving and maintaining estimates, in accordance with Article 221, lies on the shoulders of the main budget manager. Budgeting is the introduction of various changes within the limits of budgetary obligations established by the organization.
