In this article we will consider public obligations as a form of law stipulated by the legislation of the Russian Federation. Attention will be paid to the concept of this right, its properties, features, legal justification, etc.
Familiarization with the concept
Public regulatory obligations are a set of rules that are enforced by an obligation through law or regulation. Refers to an expense obligation where entities are liable to individuals or legal entities. As well as other types of public law entities that are subject to execution in accordance with established laws or other types of regulatory acts that have the setting specified in the law.
On the territory of the Russian Federation, from 01.01.2012, an amendment was made to the public obligations of municipalities, as well as institutions operating on a budgetary basis. Since the release of adjustments, such structures do not have a status confirming this type of right.
Special order introduction
Features of the structure of the order carried out by "new" budgetary funds, based on the authority of fragments of the structure of state authorities with executive powers in a public obligation are determined by the relevant authorities. This change can be found in the Federal Law of January 12, 1996, in Article 9.2, part five.
Fulfillment of the procedure of public obligations for institutions working on a budgetary basis, established by state bodies. authorities, is now determined by the RF Government on August 2, 2010, number 590. The structures of the authorities responsible for putting this resolution into practice are able to decide on the provision of subsidies to federal and budgetary institutions.
Financial support
Public regulatory obligations are a multi-component branch of the law that is widely used by the state to create conditions that allow it to maintain its economic balance.
State body authorities provides a set of their powers to the use of a budget type institution. Information on such a transfer of rights to exploit funds is transferred to the Ministry of Finance of the Russian Federation, where it is agreed and approved within thirty days.
Financing is provided by budgetary institutions that have federal status. The transfer of authority can be carried out only within the limit of the budget allocation, which was provided for by the state body. power and was intended for specifically specified purposes. Subsidies to such institutions for standard costs are replenished and do not record the total amount of payments made during the transfer of authority.
Public obligations conditional on the payment of capital-based funds. This phenomenon is realized on behalf of the federal bodies of state. authorities that delegated authority, based on this on the payment series of documents that were submitted by the budgetary organization that adopted these powers.
The procedure for cash payments
The process of authorizing a cash payment included in the obligations of a federal budget institution is carried out on behalf of bodies with federal status. The general procedure and its implementation are provided for in the order of the Ministry of Finance of Russia of September 1, 2008. It is specifically indicated in 87 issues.
The main obligations of the FBU (federal budget institution) are the following provisions:
- Granting to the federal body statereporting authority, which will indicate the fulfillment of a number of obligations based on a public basis and established by the Ministry of Finance of the Russian Federation. This is necessary to create and present a general analysis of the budget system.
- The institution should reflect general informational guidelines that allow you to define this organization as a body vested with federal powers and responsible for fulfilling public obligations. The collected activity data is reflected in the report on the operation of the fixed state. property that was provided for use.
Analogies of order
The fulfillment of publicly-normative obligations can also be observed during the transfer of powers to manage the budget to autonomous organizations. The main information about this phenomenon was enshrined in a resolution of the Ministry of Finance of the Russian Federation and published in the draft law on making a number of adjustments to specific acts of the legislation of the Russian Federation, which is associated with the “evolution” of the provision on the rights of an autonomous group of institutions. These obligations are also assigned to individuals, which entails the creation and maintenance of records, which will indicate the list of operations performed within the existing budget.
Expense and liability
Expenditure obligations of public law education are part of an important aspect that makes it possible to reduce financial risk and the likely consequences leading to undesirable consequences. Here, expenditures of funds acquire the interest of science, presenting legal regulation for the fulfillment of obligations in the form of a context that ensures the effectiveness of such expenditures.
The relationship between public spending and public law
Public expenditure commitment is closely related to budget. This is based on the fact that these legal norms flow from one to another. This happens from the moment the Federal Law is approved on the budget plan for the next 12 financial months. It is in it that the corresponding fixing of waste occurs. In other words, a budget-type obligation is an act enshrined in law.
The scope of this provision includes clauses on public and public regulatory obligations.
The list of public obligations includes norms that have arisen on the legal basis of other acts on the rule of law of this type. And it can also be other types of legal documents on expenditure obligations, based on public education in the face of individuals or legal entities.
Responsible to an individual
Regulatory public law obligations are a form of liability to individuals.
This form of law is characterized by the fact that the composition of publicly-normative obligations does not include services providing for the payment of an individual, stipulated by the presence of a civil servant status of the Russian Federation. Entities holding posts of the municipal, military, budget and draft type also do not have the ability to use this type of legal advantage.
In order to carry out high-quality and proper control, taking into account the various obligations of the expenditure type, which are used by the bodies of municipal and state authorities, special structures are created that have a great responsibility. Special registers are kept, due to specific settings, which involve the provision of all accounting information to higher executive bodies.
Liabilities and expenses
The concept of public obligations appears in the circle of activities of municipalities. Such organizations comprise a series of obligations that are fulfilled thanks to their own incomes and the source of covering the budget deficit.
The occurrence of such obligations is interrelated with the following circumstances:
- The process of adopting acts of a municipal and legal nature, responsible for issues of local designation, compiled on the basis of the Federal Law, can be carried out using the existing rights of local authorities and municipal organizations.
- Municipal legal acts are adopted and implemented by bodies responsible for local self-government. Such structures have a number of special state. powers delegated from above.
- The agreement of municipalities can be concluded using the name of budgetary institutions.
Public obligations in the expenditure form provide for the establishment by local authorities of self-accounting of the flow of expenses. The implementation of financing occurs through the availability of equity and sources of scarce type, which replenish the local budget. The exception is expendable types of obligations that are accepted and executed in the process of implementation of state. powers transferred from authorities from above. In this case, execution takes place by subvention (without going beyond it) from the budget funds of the subject of the Russian Federation.
In the event that the municipalities exceed the standards that are used in the methodology for calculating the corresponding subvention, the provision of finance for the payment of additional costs necessary for the full implementation of these obligations of the expenditure type of municipalities is carried out thanks to own revenues and sources of deficit of the local budget potential. This phenomenon is also characteristic of the constituent entities of the Russian Federation.
Through a budget message, the President of the Russian Federation noted that a new spending commitment should be made only on the basis of careful assessments of their performance. It is also important that there are resources that can guarantee the fulfillment of an obligation within a pleasant budgetary constraint.
Lack of attention
As we have already understood, the concept of “expenditure obligation” is included in the list of publicly-normative obligations. It is worth paying attention to the fact that this branch of the law is not given enough effort and time, which can be considered a completely undeserved attitude.
The sixth article of the BC RF enshrines the general form of the concept of budgetary obligations. In fact, this is a public obligation stipulated by law, as well as by a number of other regulatory legal acts, contracts, agreements, etc. A prerequisite is the submission of reports on behalf of a state institution to the physical or legal type of persons, as well as to other types of entities, for example subjects with the presence of international law on the expenditure of funds from a certain budget.
Based on the analysis of legislation of the federal and regional type, as well as a number of acts falling into the regulatory section, it is possible to determine the signs of expenditure obligations for municipalities:
- Realization of the circumstances for the municipality is carried out by solving issues of local appointment.
- The expenditure obligation is carried out by special authorities responsible for local government. This leads to the provision of funds to individuals of the physical and legal type, as well as to subjects of international law and public law entities.
- Implementation of the obligation by providing funds from the budget accessible to the constituent entity of the Russian Federation is carried out using the registry. This condition is necessary for strict control over the expenditure of funds through monitoring.
Institutions from the list of budget and autonomous
There are institutions that are part of the so-called new. Such organizations are called autonomous, and they do not have the ability to influence the budget process. However, they can act as “accomplices” in the enforcement of budgetary powers.
Conclusion
From the contents of the article it can be concluded that public law obligations are a list of rules and norms that determine the formation of obligations that have a legal basis and are approved in special acts or agreements. Responsibility is incurred in the face of a legal or physical type, as well as any public law entity subject to execution in accordance with the installation of the law.