The system of state capital management of the Russian Federation provides for the functioning of a very wide range of various institutions. Among them are public funds. Now their role in the development of the Russian financial system is considered not the most significant, but the experience of solving various social problems by these structures is interesting and can be used to improve the current model of public capital management. What are the features of budget funds? What tasks do they solve?

What are government funds?

In the Russian state financial system, there are 3 main types of institutions that carry out various capital transactions in the interests of the country - budgetary (also referred to as target), extra-budgetary funds, and specialized departments. There are also local funds of budgetary institutions - they are most often understood as special accounts, which take into account the financial resources allocated by the organization for certain needs.

Budgetary and non-budgetary structures: similarities and differences

But what is the specificity of the organizations in question?

In the legislation of the Russian Federation, the concept of "budgetary funds" was enshrined in 1995. Some organizations that were previously non-budgetary received the corresponding status. Their transformation into a new type of institutions was associated with the need to optimize the mechanisms for targeted financing of certain state expenditures.

Budgetary and non-budgetary funds are united by the fact that both types of organizations use public funds. In addition, the expenditure items of both types of institutions are predominantly targeted. From the point of view of the structure and basic principles of management, budget funds and non-budget organizations are also quite close.

However, institutions of this type are characterized by some distinctive features:

Subordination and accountability government bodies authorities;

A limited range of powers regarding the use of capital for purposes not related to the activities of the institution.

Thus, the funds in question are designed to ensure the effective implementation of state budget support programs for certain areas, the main criteria of which are:

Maximum compliance of spending areas with the target priorities of the authorities;

Transparency of financial transactions.

In turn, off-budget funds are characterized by significantly greater autonomy than the institutions under consideration in terms of capital management. The relevant organizations also make key management decisions independently.

Advantages and disadvantages of budget funds

If we compare budgetary and non-budgetary funds, which of them can be considered more effective in terms of public capital management? The opinions of experts regarding this issue are very ambiguous.

There is a point of view according to which targeted budget funds allow organizing the distribution of public funds in such a way that their incorrect spending can be minimized - due to the fact that they are directly accountable to the authorities. In turn, according to some experts, non-budgetary structures, due to their greater autonomy, can manage state capital less efficiently and not so transparently.

But there is also an opposite point of view, according to which extra-budgetary institutions, as autonomous structures, can be regulated and controlled at the legislative level much more strictly than budget funds. In turn, excessively strict regulation of the activities of the organizations in question can lead to a slowdown in investing capital for state needs, delays in the implementation of certain programs.

Thus, in the activities of budgetary funds, one can find both advantages and disadvantages - from the point of view of effective use public funds. The indisputable advantages of the respective structures include the complete controllability of monetary capital, due to which the misuse of funds is minimized. In addition, the use of the budget fund by the state implies the direct influence of the authorities on the decision-making by this institution in terms of management, personnel policy.

At the same time, excessive interference of the authorities in the activities of the structures under consideration, used as an instrument of control over the disbursement of funds, can significantly reduce the effectiveness of the implementation of funded state programs. In this case, budget funds may be inferior in efficiency to extra-budgetary ones, despite the fact that the latter are more autonomous and less actively controlled by the authorities.

What trust funds operate in Russia?

Let us consider examples of actually functioning target budget funds in the Russian Federation. First of all, it is worth noting that the structures in question played a key role in the socio-economic development of Russia in the past - they were mainly established and activated in order to implement budget programs in the 90s.

Among the most famous modern structures we can single out, for example, the Federal Road Fund. It was established in 2011. In addition to it, road funds were also established in the regions. What are the objectives of the respective organization?

The system of budget funds established at the level of road departments is designed to solve problems related to the implementation of the transition to the cost of maintaining highways in the Russian Federation in accordance with the standards introduced by the Russian government. The Fund should ensure the effective use of budgetary funds provided by the state for the construction and repair of roads. In this case, we are talking about hundreds of billions of rubles that require efficient distribution.

With the direct participation of the federal road fund and regional structures, it is planned to implement several large-scale targeted programs related to the modernization of the transport system of the Russian Federation, the development of infrastructure in the constituent entities of the Russian Federation located in the Far East, the South of Russia and other regions where investment in the road sector is required.

The state authorities of the Russian Federation previously established budgetary financial funds, whose competence was to finance the development of the most different tasks- protection of the environment, development of the customs system, management of mineral resources. Most of the structures of the corresponding type are now abolished. The main part of the powers of budgetary funds is distributed among the existing authorities. In turn, in the Russian Federation there are now several largest off-budget funds. It would be useful to consider their specifics in more detail.

Off-budget funds of the Russian Federation

So, we noted above that target budget funds are, to a greater extent, historical organizations. Now there are very few large institutions of the corresponding type in Russia. But large-scale non-budgetary organizations in the system public finance in the Russian Federation are very active. First of all, we are talking about such structures as the PFR, the FSS and the FFOMS. What are their specifics?

FIU

The Pension Fund of Russia, or PFR, is the largest non-budgetary structure responsible for managing the state pension system. The FIU performs the following key functions:

• assigning pensions to citizens and ensuring their timely payments;
• organization of accounting of funds within the framework of pension insurance;
• transfer of social payments to various categories of citizens;
• personalized registration of citizens;
• interaction with participants of insurance programs, employers;
• collection of debts on contributions;
• issuance of certificates to citizens for the payment of maternity capital;
• ensuring the transfer of appropriate funds;
• implementation of state co-financing of pensions;
• management of funds received from participants in the social and medical insurance system;
• implementation of social support measures, established by law RF.

FSS

Another largest non-budgetary fund of the Russian Federation - FSS - is engaged in:

• implementation of insurance programs for citizens;
• payment of sick leave to the working population;
• transfer of benefits for pregnancy and child care;
• transfer of funds under birth certificates;
• implementation of social programs established by law.

FFOMS

The main functions of another largest fund - FFOMS - are as follows:

• management of the activities of territorial insurance funds within the framework of various state programs;
• allocation of funds for the implementation of targeted programs related to the health insurance system;
• control over the efficient use of funds within the framework of relevant programs.

Prospects for budget funds in Russia

How promising is it to form budgetary financial funds of the Russian Federation in the future? In order to answer this question, it makes sense to study in more detail the facts from the history of the development of relevant organizations in Russia.

For the first time, the status of the organizations under consideration was enshrined in the budget legislation of the Russian Federation, as we noted above, in the mid-1990s. At the same time, both federal budget funds and regional ones were established. Gradually, the functions of both began to be transferred to the level of various departments. This was due to the fact that the prioritization in solving various socio-economic problems passed into the exclusive competence of the relevant structures. As a result, it was necessary to redistribute powers in terms of financing various projects.

The budgetary funds of the Russian Federation, thus, en masse transferred the functions related to the investment of public finances to departments. According to many experts, the effectiveness of the use of funds from the fact that the powers to use them were transferred to state structures did not increase much - they could have been left at the level of the funds under consideration. Moreover, noticeable difficulties began to be observed in the efficiency of the development of budgetary funds in the course of solving various socio-economic problems.

Thus, public finances, formed at the expense of certain taxes and fees, were not always effectively distributed among regional budgets. In addition, departments that began to perform the functions of budget funds often did not quite effectively invest in those areas that directly determined the prospects for the development of major industries. Thus, the most noticeable problems in the early 2000s, according to experts, were the underfunding of exploration activities, as a result of which the growth rates of oil reserves significantly decreased, as well as budget revenues. There were discussions about the need to re-establish, in particular, a fund responsible for the reproduction of mineral resources. But the functions characteristic of it continued to be performed by state departments.

In order to better understand the specifics of the work of institutions such as state budget funds, it will be useful to consider the features of the work of some of them. Among the most famous and significant organizations of the corresponding type, which previously functioned in the budgetary system of the Russian Federation at the federal level, is the same Fund, in whose competence was the development of mineral resources.

Historical Experience: Fund for the Development of the Mineral Resource Base

The organization in question was established in August 1997 in accordance with the Law on the federal budget of the Russian Federation. The resources of the corresponding fund were to be spent in order to solve problems related to maintaining required level mineral resource base of the state, including geological exploration of the subsoil. The organization under consideration was financed by special contributions to the federal budget of the Russian Federation made by the subjects of subsoil use - most often by companies that mined minerals that were explored with the involvement of state funding.

The formation, as well as the distribution of the fund's funds, was regulated by separate federal laws. The corresponding state capital was earmarked. It could not be withdrawn, used for commercial purposes. Its distribution was to be carried out in accordance with the priorities established at the level of the budgetary legislation of the Russian Federation. Accounting for the funds that were at the disposal of the fund was carried out by the Federal Treasury. This area of ​​activity of the relevant structure was regulated by separate regulations of the Ministry of Finance of the Russian Federation. Operations with the fund's capital were to be carried out only through the mediation of the Treasury and the Central Bank of the Russian Federation.

Those funds of the fund that were not disbursed according to the plan in the reporting year were subsequently credited to the organization's income when forming state capital under the management of the fund in the next year. The distribution of these amounts of funds was carried out by the Ministry of Natural Resources of the Russian Federation in agreement with the Ministry of Economy of Russia. In addition, the Ministry of Natural Resources had the right to manage the funds of the fund - within the limits approved by the Ministry of Finance of the Russian Federation. Which, in turn, was the main subject of control over the spending of public capital at the disposal of the fund in question.

Historical experience: regional funds

Experience in establishing budgetary funds was available in the regions of the Russian Federation. In particular - in Moscow.

So, in the early 2000s, the authorities of the Russian capital established funds for the development of territories. Their specificity was that the funds at the disposal of the relevant structures had to be spent in accordance with estimates, calculations and contracts. At the same time, during the execution of the budget, the necessary adjustments could be recorded in the main estimate of income and expenses - with the participation of the chief manager of the institution. This could be due to a change in priorities in budget financing determined by the city authorities.

Control over the fact that the estimate was executed correctly was carried out by the main manager, as well as other authorized structures. As in the case of the federal fund discussed above, the funds in the metropolitan organizations under consideration, remaining at the end of the past financial year, could be transferred to the next one.

Thus, the experience of transferring the powers of public finance management in the Russian Federation was available both at the federal level of power and at the regional level. But, one way or another, now the system of state budgetary funds plays a much less important role than in past historical periods. Although, according to many analysts, the effectiveness of capital management in the relevant funds may not be inferior to that which characterizes the activities of departments that are in charge of solving such problems now. It is quite possible to delegate some of the functions of managing and distributing public finances to the relevant funds, which are presented in a wider range than at the current stage of development budget system Russia, in the future.

Summary

So, we have considered what state budgetary, non-budgetary funds do. Institutions of the first type solve problems related to the development of areas that can be attributed to the largest in terms of funding and the most significant for social economic development states, such as road construction.

The establishment of budget funds for the purpose of distributing public capital may be more promising in cases where there is no need to tighten control over the activities of the relevant organizations - due to the transparency and accessibility of the regulation of financial transactions carried out by these funds.

In turn, in non-budgetary institutions, transactions with funds may be less transparent and controllable - but even with the tightening of state regulation, the efficiency of capital development and the efficiency of solving socio-economic problems in the respective funds usually do not decrease.

The formation of budget funds in the Russian Federation was carried out mainly in the 90s - that is, at an early stage in the development of the public finance management system in Russia. Gradually, the functions of these institutions were transferred mainly to the level of existing authorities. In turn, in the Russian Federation large off-budget funds are now working, which solve the most important socio-economic problems.

Reforming the system of public finances in Russia in the 1990s. associated with the emergence of extrabudgetary funds. Their creation is necessary to solve a number of vital tasks of an economic and social nature. So, in particular, it was primarily about the formation of a sustainable system of pension provision, medical and social insurance.

Extra-budgetary funds act as a stable and predictable source of funds for a long period to finance the specific social needs of society. They are characterized by a clear fixation of income sources, strictly targeted use of funds.

Off-budget funds are an important link in the system of public (centralized) finance. The state off-budget fund is a cash fund formed outside the federal budget and the budgets of the subjects of the Russian Federation. The funds of state social non-budgetary funds are intended for the implementation of the constitutional rights of citizens to social Security by age, social security for sickness, disability, in case of loss of a breadwinner, birth of children and in other cases of social security, health care and free medical care.

The budgets of state non-budgetary funds of the Russian Federation are approved by the Federal Assembly in the form of federal laws. The revenues of the state off-budget funds are formed mainly from mandatory payments under the unified social tax. The structure of state off-budget funds includes:
Pension Fund of the Russian Federation;
Social Insurance Fund;
Federal and territorial funds of obligatory medical insurance.

From 1993 to 2000, there was also a State fund Russian employment. The funds of this fund were intended to finance activities related to the development and implementation of state policy in the field of employment. The main source of income for this fund was employers' contributions, calculated as a percentage of the accrued wages for all reasons. However, as of January 1, 2001, this fund ceased to exist. In this regard, the costs of activities related to the vocational training and retraining of unemployed citizens, the organization public works, the payment of unemployment benefits, the maintenance of employment services, etc., are carried out from the budgets of various levels of the budget system of the Russian Federation. Mandatory medical insurance funds have been created at the federal and territorial levels.

Draft budgets of state non-budgetary funds are drawn up by the management bodies of these funds for the next financial year and planning period. They are submitted to the federal executive body responsible for the development of state policy and legal regulation in the field of healthcare and social development.

The budgets of state non-budgetary funds, on the proposal of the government, are adopted in the form of federal laws. If they have a deficit, then they approve the sources of financing the budget deficit. Draft budgets of state off-budget funds must contain indicators of income and expenditure. Drafts are sent to the President of the Russian Federation, to the Federation Council, other subjects of the right of legislative initiative, to State Duma committees for comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The State Duma sends draft budgets of state off-budget funds of the Russian Federation to the relevant committee. These drafts must be considered in the first reading before consideration of the draft federal law on the federal budget in the second reading. Expenses are divided into sections, subsections, target articles and types of budget expenditures.

The State Duma considers draft federal laws on the budgets of state non-budgetary funds of the Russian Federation in the second reading within 35 days after their adoption in the first reading and within 15 days in the third reading. Then they are submitted for consideration to the Federation Council.

Draft budgets of territorial state non-budgetary funds are submitted for consideration by the legislative authorities of the constituent entities of the Federation simultaneously with draft laws on the budgets of the constituent entities. The Accounts Chamber of the Russian Federation, state financial control bodies conduct an examination of draft budgets.

The expenditures of the budgets of state off-budget funds are carried out exclusively for the purposes determined by the legislation. Cash service the execution of their budgets is carried out by the bodies of the Federal Treasury.

Thus, state non-budgetary funds are state funds of funds formed outside the budget funds, managed by state authorities of the Russian Federation and intended to finance specific social needs of a federal or territorial purpose.

Extra-budgetary funds as institutional structures are independent financial and credit institutions. True, this independence has its own characteristics and differs significantly from the economic and financial independence of enterprises and organizations of various legal forms and forms of ownership.

The largest of the off-budget funds and one of the most significant social institutions in Russia is the Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation was established for the purpose of state management of the finances of pension provision in the Russian Federation. At the same time, two fundamentally important tasks were solved: 1) the funds of the pension system were withdrawn from the consolidated budget; 2) they became the sphere of an independent budgetary process.

The main source of funding for pension payments has become insurance premiums and payments made by employers. As a result, the source of fulfillment by the state of its obligations to pensioners was not the state budget, but the insurance payment.

The pension reform is aimed at changing the existing pay-as-you-go system for calculating pensions, supplementing it with a funded part and personalized accounting for the state's insurance obligations to each citizen.

The mechanism of pension reform in the country changed in 2002 (laws “On labor pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, “On state pension provision in the Russian Federation” dated December 15, 2001 No. 166-FZ , “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 No. 167-FZ, “On investing funds to finance the funded part labor pension in the Russian Federation” dated July 24, 2002 No. 111-FZ).

Until 2002, a distributive pension system operated in our country, within the framework of which all funds allocated for pension provision were transferred by the employer to the Pension Fund of the Russian Federation. At the same time, they did not participate in the investment process, but were immediately distributed to all citizens.

The main objective of the reform is to achieve a long-term financial balance of the pension system, increase the level of pension provision for citizens and form a stable source of additional income for the social system.

The introduction of individually-personalized accounting in the system of state pension insurance is due to the following factors:
creating conditions for assigning pensions in accordance with the results of the work of each insured person;
ensuring the reliability of information about the length of service and earnings that determine the amount of the pension when it is assigned;
creation of an information base for the implementation and improvement of pension legislation, the appointment of pensions based on the length of service of insured persons and their insurance premiums;
development of the interest of insured persons in paying insurance premiums to the Pension Fund of the Russian Federation;
simplifying the procedure and accelerating the procedure for assigning state and labor pensions to insured persons.

For each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number. The Pension Fund of the Russian Federation and its territorial bodies issue to each insured person an insurance certificate of state pension insurance containing an insurance number and personal data.

As a result of the pension reform, the pension itself began to consist of three parts: basic, insurance and funded.

The basic part of the pension is guaranteed by the state and is set in a fixed amount, the same for everyone. An increased basic part of the labor pension is assigned upon reaching the age of 80, in the presence of dependents, as well as to citizens who are disabled people of group I. Funding for the payment of the basic part of the labor pension is carried out at the expense of the unified social tax transferred to the federal budget.

The size of the basic part of the labor pension is indexed taking into account the rate of inflation growth within the funds provided for these purposes in the federal budget and the budget of the Pension Fund of the Russian Federation for the corresponding financial year. The indexation coefficient and its frequency are determined by the Government of the Russian Federation.

The insurance part of the pension directly depends on the length of service and wages, and since 2002 - from the amount of insurance contributions received to the Pension Fund to the personal account of a particular person. While a person is working, on the basis of monthly deductions for financing the insurance part, the amount of the so-called estimated pension capital is formed - the value used to calculate the insurance part of the pension.

The insurance part of the labor pension = Estimated pension capital / Number of months of the expected period of payment of the pension.

But physically this money is not accumulated on the account of a particular person, but goes to pay other pensioners. The indexation coefficient for the size of the insurance part of the labor pension is determined by the Government of the Russian Federation, based on the level of price growth for the corresponding period, and cannot exceed the indexation coefficient for the size of the basic part of the labor pension for the same period. Depending on the rate of inflation, deductions credited to the insurance account can be indexed from one to four times a year.

The funded part of the pension depends on wages and income from investing accumulated funds. Unlike the distributive part of the pension, its funded part does not go to payments to current pensioners, but is accumulated on a special part of an individual personal account in the Pension Fund of the Russian Federation. This money, depending on the choice made by the person, is managed by a public or private management company that invests it in the securities market in order to increase the pension capital. From what management company a citizen will choose today, the funded part of the pension depends on how much the pension capital of a particular person will grow.

The Pension Fund has a vertically integrated structure and consists of the Pension Fund departments for federal districts and branches of the Pension Fund in specific territories (districts, cities) of the constituent entities of the Russian Federation. The management of the Pension Fund of Russia is carried out by the Board of the Fund and its permanent executive body - the executive directorate. The board is headed by a chairman who is appointed and dismissed by the government.

The Board of the Fund is responsible for the performance of its functions, determines the long-term and current tasks, the staffing structure, draws up a draft budget, estimates of expenses of the Fund and its bodies, generates reports on their performance. The Pension Fund Board appoints and dismisses the Executive Director and his deputies, the Chairman of the Audit Commission. fund and heads of its departments, participates in the development of interstate and international treaties and pension agreements.

The pension fund provides:
targeted collection and accumulation of insurance premiums, as well as financing of relevant expenses;
capitalization of the Pension Fund, as well as attraction of voluntary contributions from individuals and legal entities;
organization and management individual accounting insured persons;
organization and maintenance of a data bank for all categories of payers of insurance premiums to the Pension Fund;
interstate and international cooperation;
conducting research work in the field of state pension insurance, etc.

Cash and other property of the fund are the state property of the Russian Federation. The funds of the Pension Fund are not included in the composition of budgets, other funds. The budget of the Pension Fund of the Russian Federation and the report on its execution are approved by annual federal laws.

The funds of the Pension Fund are formed from the following sources:
tax revenues distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation, from the minimum tax levied in connection with the application of the simplified taxation system;
insurance premiums for compulsory pension insurance;
intergovernmental transfers from the federal budget;
amounts of penalties and other financial sanctions;
income from the placement of temporarily free funds of the Pension Fund;
voluntary contributions of individuals and legal entities;
other income.

The UST is designed to mobilize funds for the implementation of citizens' rights to state pension and social security (insurance) and medical care. Among UST payers:
1) persons making payments to individuals of the organization; individual entrepreneurs; individuals not recognized by individual entrepreneurs;
2) individual entrepreneurs, lawyers, notaries engaged in private practice.
At the same time, the maximum (basic) rates of UST deductions to the Pension Fund of the Russian Federation (with the amount of payments up to 280 thousand rubles per calendar year) are set at the rate of:
for employer organizations - 20% of the taxable base;
for agricultural producers, organizations of folk art crafts - 15.8%;
for individual entrepreneurs - 7.3%;
for lawyers and notaries engaged in private practice - 5.3%;
for individual entrepreneurs - 29,080 rubles. + 2% from the amount exceeding 600,000 rubles.

The main areas of expenditure of the Pension Fund of the Russian Federation include the following payments: state pensions for age, for length of service, for the loss of a breadwinner, for disability, as well as compensation for pensioners, material assistance to the elderly and disabled; allowances for children aged one and a half to six years; implementation of one-time cash payments etc. In addition to those listed in the expenses of the fund, they include financial and logistical support for the current activities of the Pension Fund.

The subjects of compulsory pension insurance are federal authorities public authorities, policyholders, the insurer and insured persons. Compulsory pension insurance in the Russian Federation is carried out by an insurer, which is the Pension Fund of the Russian Federation. The pension fund (state institution) and its territorial bodies constitute a single centralized system of bodies for managing the means of compulsory pension insurance. The state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons.

Consider the basic concepts of the pension system of the Russian Federation.

Mandatory pension insurance is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for payments, remuneration in favor of the insured person from the earnings they received before the establishment of compulsory insurance coverage.

Compulsory insurance coverage is the fulfillment by the insurer of its obligations to the insured person upon the occurrence of insured event through the payment of labor or state pensions, social benefits.

Mandatory pension insurance funds are funds that are managed by the insurer for compulsory pension insurance.

Insurance premiums for mandatory pension insurance are individually compensated mandatory payments to the budget of the Pension Fund with a personal purpose, which ensures the right of a citizen to receive a pension for mandatory pension insurance in an amount equivalent to the amount of insurance premiums recorded on his individual personal account.

The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

The cost of the insurance year is the amount of money that must be received for the insured person to the budget of the Pension Fund during one financial year in order to pay this person the mandatory insurance coverage.

When forming the budget of the Pension Fund of the Russian Federation for the next financial year, the standard of working capital is established. The budget of the Pension Fund of the Russian Federation is consolidated.

The Social Insurance Fund was established in our country in accordance with the Decree of the President of the Russian Federation of August 7, 1992 No. 882 “On the Social Insurance Fund of the Russian Federation” and operates in accordance with the Regulation of February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation ".

As in the case of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation is an independent financial and credit institution. Cash and other property under the operational management of the fund, as well as property assigned to sanatorium-resort institutions subordinate to the fund, are federal property. The funds of the fund are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal.

The budget of the fund and the report on its execution are approved by federal law, and the budgets of the regional and central sectoral departments of the fund and reports on their execution, after consideration by the fund's board, are approved by the chairman of the fund.

The Social Insurance Fund of the Russian Federation includes the following executive bodies:
regional branches managing state social insurance funds on the territory of the constituent entities of the Russian Federation;
central sectoral departments that manage state social insurance funds in certain sectors of the economy;
branches of departments created by regional and central branch departments of the fund in agreement with the chairman of the fund.

The Fund, its regional and central branches are legal entities, have bank accounts.

To ensure the activities of the Social Insurance Fund, a central office was created, and in regional offices(branches) - apparatuses of the fund's bodies. The main tasks of the Social Insurance Fund are:
providing state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, as well as reimbursement of the cost of a guaranteed list of funeral services;
health resort services for employees and their children;
participation in the development and implementation of state programs for the protection of the health of workers, measures to improve social insurance;
implementation of measures to ensure financial stability fund; keeping records of insurance premiums, payments, etc.;
organization of work on training and retraining of personnel for the social insurance system.

The main sources of cash inflows to the budgets of compulsory social insurance are tax revenues (single social tax; tax levied in connection with the application of the simplified taxation system; single tax on imputed income for certain types activities; unified agricultural tax).

This fund receives insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as income from the placement of temporarily free funds of the fund, gratuitous receipts, interbudgetary transfers from the federal budget and other receipts (arrears, penalties and fines on contributions to the Social Insurance Fund ).

The maximum rate (2.9%) of deductions from the unified social tax to the Social Insurance Fund is applied if the accrued wages do not exceed 280 thousand rubles. for a calendar year. This is the base rate. The minimum rate of contributions to the Social Insurance Fund is applied if the amount of wages is higher than 600 thousand rubles. for a calendar year, it is equal to 11,320 rubles. (2008).

At the same time, taxpayers - individual entrepreneurs, lawyers and notaries engaged in private practice, do not pay a single social tax in part of the amount credited to the Social Insurance Fund of the Russian Federation.

The funds of the Social Insurance Fund of the Russian Federation are used only for targeted financing in accordance with the tasks that it is intended to solve. The transfer of social insurance funds to the personal accounts of the insured is not allowed.

Funds from the Social Insurance Fund are used to pay benefits for temporary disability. The temporary disability benefit is paid to the insured person for the first two days of temporary disability at the expense of the employer, and from the third day - at the expense of the fund. Wherein maximum size temporary disability benefits are limited to the normative value. In 2008, the maximum amount of maternity benefit for a full calendar month cannot exceed 23,400 rubles, the maximum amount of temporary disability benefits for a full calendar month is 17,250 rubles. The calculation of the benefit depends on the average daily earnings for the previous 12 calendar months and on the number of calendar days during which the employee was sick, as well as on the length of service. If the work experience is more than 8 years, then the payment is 100%, if from 5 to 8 years, then the payment is 80% of the average earnings, and if the experience is less than 5 years, then the payment is 60% of the average earnings. Except standard options There are exceptions for some people.

The average daily earnings depend on the accrued wages for the previous 12 months before the illness. This amount is divided by the number of calendar days during which a person worked and had no average earnings.

For 2008, budget revenues of the Social Insurance Fund are planned in the amount of 305.6 billion rubles, including through interbudgetary transfers received from the federal budget - in the amount of 27.2 billion rubles. and received from the budget of the Federal Compulsory Medical Insurance Fund - in the amount of 16.6 billion rubles. The fund's total budget expenditures in 2008 will amount to 323.8 billion rubles.

The projected volume of income of the fund's budget for 2009 is 346.4 billion rubles, and for 2010 - 389.9 billion rubles. -389.4 billion rubles.

The standard of the fund's working capital at the beginning of each calendar year is set at at least 25% of the average monthly expenses for the payment of benefits for compulsory social insurance, for the rehabilitation of children, payment of the cost of vouchers and other expenses.

Compulsory medical insurance funds are an integral part of the state insurance system for citizens of the Russian Federation in a market economy. Such insurance is designed to provide the population with equal opportunities in obtaining medical and drug care provided in the volumes determined by targeted programs within the framework of state social policy.

The introduction of compulsory health insurance for public health meant a transition to a mixed financing model - budget-insurance. Budget funds provide financing for the non-working population (pensioners, housewives, students, etc.), and extra-budgetary funds - for working citizens. The insurers, respectively, are the executive authorities of various levels and business entities (organizations, individual entrepreneurs), as well as lawyers and notaries engaged in private practice.

Compulsory health insurance funds are designed to accumulate financial resources for compulsory health insurance, ensuring the financial stability of the system of state compulsory health insurance and equalization financial resources for its implementation.

Mandatory medical insurance funds occupy a significant place in the structure of social state non-budgetary funds. They were formed in accordance with the Law of the Russian Federation of June 28, 1991 No. 1499-1 "On the health insurance of citizens in the Russian Federation", which was introduced in in full since January 1, 1993

The financial resources of the mandatory medical insurance funds are state-owned, are not included in the budgets, other funds and are not subject to withdrawal.

The Fund spends funds to equalize the financial conditions for the activities of territorial funds of compulsory medical insurance, the implementation of targeted programs, the provision of medical assistance under compulsory insurance, including for the protection of motherhood and childhood. Structurally, the Compulsory Medical Insurance Fund consists of the federal fund and territorial compulsory medical insurance funds. The budget of compulsory health insurance funds is formed from the unified social tax and the unified tax on imputed income, income from the placement of temporarily free funds, intergovernmental transfers from the federal budget, and also as a result of gratuitous receipts.

Meanwhile, the funds of the Compulsory Medical Insurance Fund are formed mainly from deductions from mandatory payments on the unified social tax of employer organizations, individual entrepreneurs, lawyers and notaries engaged in private practice.

Contribution rates for compulsory health insurance are set separately for federal and territorial funds. If the annual salary of an employee does not exceed 280 thousand rubles, then the maximum rate is 1.1% to the federal and 2% to the territorial funds of the accrued wages. The minimum rates of deductions to the mandatory medical insurance funds are applied when the amount of earnings is more than 600 thousand rubles. for a calendar year.

For 2008, the fund's budget revenues are planned to amount to 123.2 billion rubles, including 45.6 billion rubles from interbudgetary transfers received from the federal budget. The total budget expenditures of the fund will amount to 123.2 billion rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation, equal to 16.6 billion rubles.

Annually, reports on the execution of the budgets of state non-budgetary funds of the Russian Federation for the reporting financial year are submitted to the Accounts Chamber of the Russian Federation for their external verification. A report on the execution of the budget of the territorial state non-budgetary fund is submitted to the executive body of state power of the subject of the Federation.

off-budget fund

(off-budget fund)

Composition and classification of off-budget funds

Features of social non-budgetary funds of the Russian Federation

The compulsory medical insurance adopted in Russia also corresponds to international legal trends. In most developed countries, the financing of the health care system is considered one of the top priorities. The solution to this problem cannot be left to chance. Therefore, the adoption of the law of compulsory health insurance is a serious step towards abandoning the residual principle of financing the healthcare sector and building a financial backlog to bring it to a qualitatively higher level.

Compulsory health insurance is integral part state social insurance and provides all citizens of Russia with equal opportunities to receive medical and pharmaceutical assistance provided at the expense of compulsory medical insurance in the amount and on conditions corresponding to compulsory medical insurance programs.

At present, the Federal Compulsory Medical Insurance Fund and 84 territorial compulsory medical insurance funds have been established in Russia as independent non-profit financial and credit institutions to implement the state policy in the field of compulsory medical insurance as an integral part of state social insurance.

Compulsory health insurance by virtue of the law applies to all Russians without exception. Any citizen, regardless of income level, gender or age, has the right to access free medical services provided by the CHI program. In 2010, in Russia, 8,141 medical organization, which is comparable to the data for 2009 (8,142 medical organizations). In 2010, medical organizations received 515.9 billion rubles. (in 2009 - 491.5 billion rubles), including 509.8 billion rubles to pay for medical care under the territorial programs of compulsory medical insurance.

The structure of the compulsory health insurance system is represented by 84 territorial health insurance funds, 100 health insurance organizations (HIOs) and 261 branches of the HIOs.

The number of citizens insured under compulsory health insurance amounted to 141.4 million people; including 57.9 million working citizens and 83.5 million non-working citizens.

Financing of the compulsory health insurance program is provided by the state. In this case, the lower budgets, funds of organizations and enterprises, and charitable amounts also serve as sources of financing. Insurance premiums are withheld from working citizens and transferred to a special fund, the funds from which are spent when patients apply for medical care. At the same time, people with different income levels are equalized in rights - each of them has the right to the same package of medical care.

In the structure of funds receipts, the main share is insurance payments - 477.2 billion rubles. or 97.6%. Of these, 7.4 billion rubles, or 1.5%, were received for the conduct of the case. In the total cost of insurance medical organizations 476.5 billion rubles. (97.2%) was spent on paying for medical care provided to citizens under the territorial programs of compulsory medical insurance.

The costs of doing business amounted to 8.24 billion rubles, which is 0.3 billion rubles. more than in 2009

With an increase in the cost of funds for doing business in absolute terms, their share in the cost structure decreased compared to the level of 2009 and amounted to 1.68%.

The main sources of income for the TFOMS budgets are taxes, including the unified social tax in the part credited to the accounts of the TFOMS, and insurance premiums for compulsory health insurance of the non-working population.

In 2009, the budgets of the territorial compulsory health insurance funds received 551.5 billion rubles, which is 14.5 billion rubles. (2.7%) more than in 2008. Revenues from tax payments amounted to 162.3 billion rubles. (including the unified social tax - 153.1 billion rubles), which is 140 million rubles. less than in 2008. The receipt of funds for compulsory medical insurance of the non-working population (including penalties and fines) increased by 11.9% compared to 2008 and amounted to 200.9 billion rubles.

AT minimum set free insurance services include:

Providing emergency medical care in urgent cases, such as childbirth, traumatic situations, acute poisoning;

Outpatient treatment of patients with chronic diseases;

Childbirth, abortions, injuries, acute conditions - treatment in a hospital;

Home health care for patients unable to move independently;

Provision of a complex of preventive services for the disabled, pregnant women, children, veterans, cancer patients and patients with mental disorders; rehabilitation of people who have had myocardial infarction and stroke.

The CHI program does not include the treatment of socially significant diseases (HIV, tuberculosis, etc.). The treatment of these diseases is paid from the city and federal budgets. The budget also pays for the activities of emergency medical care, preferential drug provision and prosthetics (tooth, ear, eye), expensive types of medical care, the list of which is approved by the Health Committee.

The compulsory health insurance program provides for the full range of dental services for children and students, mothers with children under 3 years old, pregnant women, and veterans. In addition, there is a system for providing medicines for categories of the population that enjoy special benefits.

The compulsory medical insurance policy is the main medical document of the insured, which must be protected like the apple of an eye. Obtaining a duplicate insurance policy is a troublesome and time-consuming task. In fact, the compulsory health insurance policy is proof of the conclusion agreements CHI and confirmation that the patient is a participant in the program. The insurance policy contains a reference to the number and date agreements, and the period of its validity is also indicated. Workers and employees receive a compulsory medical insurance policy in the accounting or personnel department of their enterprise; non-working Russians - in the state insurance organization.

If a citizen needs medical care, he presents an insurance policy and an identity card at the clinic. The policy is valid only during the period of labor. resigning from previous place work, the citizen returns the compulsory medical insurance policy to his accounting department. At a new place of work, a person receives a new policy.

It must be borne in mind that the policy is valid only on the territory of the Russian Federation. And this is one of its main shortcomings. Citizens who travel for a long time to work under a contract outside their native state are not covered by the program of compulsory medical insurance. Therefore, in such cases, care must be taken additional types insurance.

On January 1, 2011, the Federal Law "On Compulsory Medical Insurance in Russia" dated November 29, 2010 N 326-FZ came into force. Let's see exactly what changes have taken place in the system of compulsory medical insurance (hereinafter referred to as MHI) and what are the rights of citizens now.

Federal Law N 326-FZ refers to insured persons Russian citizens, foreigners (having a temporary registration or residence permit), stateless persons and refugees (in accordance with the Federal Law of February 19, 1993 N 4528-1 "On Refugees").

The insured person also has the right to choose medical institution from among those participating in the implementation of the territorial CHI program, as well as the choice of a doctor, for which you need to submit an application in person or through your representative addressed to the head of the medical institution.

It also provides for the right to compensation for damage caused due to non-fulfillment or improper fulfillment by an insurance or medical institution of its obligations, to receive reliable information from the territorial fund, insurance medical organization and medical organizations about the types, quality and conditions for the provision of medical care, to protect personal data.

However, along with rights come responsibilities.

Thus, insured persons must:

Present a compulsory health insurance policy when applying for medical care, except in cases of emergency medical care;

Submit an application to the insurance medical organization personally or through your representative about choosing an insurance medical organization in accordance with the rules of compulsory health insurance (if you are already insured and have a policy, then if you do not submit an application, you will remain in the same insurance organization, as before);

Notify the medical insurance organization of the change in last name, first name, patronymic, place of residence within one month from the day these changes occurred;

To carry out the choice of an insurance medical organization at a new place of residence within one month in case of a change in the place of residence and the absence of an insurance medical organization in which the citizen was previously insured.

The law provides for the development of basic and territorial CHI programs. Based on the provisions of Art. 35 and Art. 36 of the Federal Law N 326-FZ, the basic program is valid throughout the territory of the Russian Federation, and the territorial one - within the subject federations where a medical policy is issued, and the latter can be omitted if emergency medical care is required.

Thus, having a policy, you can get medical care throughout the Russian Federation, but only within the framework of the basic CHI program. You can get help under the territorial program only under the local policy.

To obtain a compulsory medical insurance policy, you need to contact the medical insurance organization of interest with the appropriate application. If there is no such organization, then you need to contact the territorial compulsory health insurance fund.

On the same day, the policy must be issued to the insured person or, in individual cases provided for by the rules of compulsory medical insurance, a temporary certificate.

As for working citizens, the obligation to issue a policy remains with employers until May 01, 2011, and after that employees will have to receive policies on their own (Clause 4, part 1, article 16, article 46 of the law).

Children's insurance from birth to day state registration birth is insured medical organization in which their mothers or other legal representatives are insured, and after such registration - by an organization of the choice of one of the parents.

Health insurance services in the Republic of Germany are provided by special organizations called sickness funds.

First Insurance Federal Republic of Germany, which offered clients a medical insurance policy, appeared as early as 1848. It was called the "Employees' Health Insurance Fund of Berlin". But even earlier, in 1843, the prototype of health insurance was introduced for employees of the tobacco industry. These were all private organizations.

The problem of health insurance was brought to the state level by the great collector of the German lands, Otto von Bismarck, in the course of his social reforms. In 1881, he put forward the idea of ​​compulsory social insurance for all employees, where health insurance was included in the first place. Since then, all employees, as well as members of their families, in the territory Federal Republic of Germany (FRG) with an income not exceeding the amount determined by law, are required to have health insurance.

The amount of annual income, above which it is no longer necessary to have compulsory state health insurance, has recently changed every year. Legislators are trying to constantly increase this amount so that more people fall under compulsory insurance. In 2011, those who receive more than 49,500 € per year can decide for themselves whether they need health insurance, and if so, which one: private or public.

All the rest are obliged to pay 7.9% of their annual income to the health insurance companies. Another 7% of the employee's salary is paid by the employer. At the moment, there are about 150 public insurance companies providing health insurance in the Republic of Germany. According to the law, the quality of medical services cannot depend on which cash desk the burgher pays insurance premiums to. Approximately 95% of the services provided by cash desks should be exactly the same. The remaining 5% of services include payment for various non-traditional methods of treatment or some additional services. According to the 2009 reform plan, this 5% segment market market leverage should be included.

All basic medical services are provided free of charge. But there are exceptions in the form of "non-essential" services. For example, a trip to the dentist can cost a fortune, depending on how much of the cost is covered by insurance. Some cash desks offer their customers an additional package of services. For example, if a person regularly visits a dentist, then the cash desk will pay for his dental treatment not by 70%, but by 90%. There are other awards as well. The easiest way is to use a special service, where there are all German state health insurances. There you can specifically find out what bonus packages are in a particular insurance company, as well as compare the services of insurance companies with each other.

For children under the age of 18, there are no "minor" costs at all. Any procedures and medicines prescribed by a doctor are covered by insurance. There are surcharges for adults. For example, 10 € per quarter is a visit to the doctor. And for any prescribed medicines, you need to pay 5 €. But even these kopecks can be paid by the state if the burgher has a small income.

Then each checkout gets out of it money proportional to the number of clients. That is why insurance companies do not care who they insure - rich or poor, young or old. All money will eventually be divided equally. If the insurance of the allocated part of the funds is not enough, then it has the right to collect additional contributions from its customers. The minimum contribution is 8€ per month, and the maximum is 1% of the client's income. Additional payments cannot be waived. But on the other hand, you can terminate the contract with insurance within the next two months. Cash desks are obliged to warn their customers about the introduction of an additional fee. Usually this is written in advance on the website of the insurance company.

After the insurance is selected, you should conclude a contract with the cashier. Can be called at home insurance agent or ask to send the contract by mail. If for some reason the insurance does not fit, then it can be changed, however, it takes some time. After the conclusion of insurance, it is possible to terminate the contract with it only after 18 months, provided that the cash desk does not begin to collect additional fees.

After the conclusion of the contract, the cash desk sends by mail an insurance policy for each family member if he does not work. Thus, one worker pays for the whole family and everyone uses his insurance. The employer transfers to the cash desk specified by the employee on a monthly basis. Moreover, the employer pays the cashier exactly the same amount as the employee himself pays.

The burgher's insurance policy presents plastic card standard size containing a microchip. It stores the name of the owner, his contact details, date of birth and other administrative information needed by doctors. A doctor or pharmacist, serving a client, first swipes the card through a special reader.

Everyone in the Federal Republic of Germany is free to choose their own doctors. No one is tied to district clinics or regional medical institutions. Of course, insurance may not cover, for example, the cost of traveling to a remote clinic if there were no special reasons for such a choice, but treatment is another matter.

In addition to the state hospital funds, as already mentioned above, there are private funds. They have a different payment system. First, the patient pays for the treatment himself, then sends invoices to the insurance company, which returns the money to him. Each member of the family must take out a separate private insurance and also pay separately. But if the income is high, it can still be cheaper than 14.9% of the salary. Thus, private insurance is most beneficial for those wealthy residents of the Federal Republic of Germany (FRG) who do not have health problems and children.

By old age, payments to the state insurance are reduced, depending on the pension earned. For the poor and the unemployed, insurance is provided by the state.

Thanks to such an insurance system in the Republic of Germany, there are no problems with obtaining the necessary medical care. But this system still has drawbacks. For example, manufacturers of medical devices or suppliers services are exorbitantly raised prices, in the expectation that it is not people who pay for the services, but insurance companies.

AT USA health insurance is voluntary and almost entirely provided by employers. Health insurance is the most common type of workplace insurance, but employers are not required to provide it at all. Not all American employees receive such insurance. Yet in the most large companies health insurance is almost essential and in 1990 covered about 75% of the population USA.

There are many types of health insurance. The most common is the so-called compensatory insurance, or "fee-for-service" insurance. With this form of insurance, the employer pays the insurance company an insurance premium for each employee provided with the appropriate policy. The insurance company then pays for the checks presented by the hospital or other medical institution or doctor. Thus, the services included in the insurance plan are paid for. Typically, the insurance company covers 80% of the cost of treatment, the rest must be paid by the insured himself.

There is an alternative - insurance of the so-called managed services. The number of Americans covered by this type of insurance is rapidly increasing (more than 31 million people in 1991). In this case, the insurance company enters into contracts with doctors, other medical professionals, as well as with institutions, including hospitals, for the provision of all services provided for by this type of insurance. Usually medical institutions receive a fixed amount, which is paid in advance for each insured.

The differences between the two described types of insurance are very significant. With "managed services" insurance, medical institutions receive only a fixed amount per insured patient, regardless of the volume of services provided. Thus, in the first case, healthcare workers are interested in attracting clients and providing them with a variety of services, while in the second case, they are more likely to refuse to prescribe additional procedures to patients, at least they are unlikely to prescribe them more than necessary.

Currently, the US government also pays more than 40% of health care costs under the main programs - "Medicaid" (Medicaid) and "Medicare" (Medicare). Medicare covers all Americans over the age of 65, as well as those approaching that age who have serious health conditions. The Medicare program is funded in part by a tax levied on all employees, both employees and employers. In general, this tax is about 15% of the income of employed Americans. In addition, Medicare is funded by total income income tax. The Medicaid program provides insurance for low-income Americans, mainly women and children from poor families. The program also pays for the stay in nursing homes for those who require constant care and cannot do without daily assistance.

However, there are many Americans who are not covered by any type of insurance. Many of them work, but their employers do not provide them with health insurance. Most of the cost of medical care in the United States is covered by voluntary health insurance, which is paid for by employers as well as the government. However, citizens bear a significant share of the cost of health services provided. These payments are considered to be a mechanism for regulating and correspondingly reducing costs (if an employee pays part of the costs on his own, he rarely visits a doctor).

Off-budget fund is

off-budget fund Encyclopedia of Law

off-budget fund- in the Russian Federation, a target state, regional or local financial fund formed for the accumulation and further targeted use of funds in accordance with the needs of the socio-economic development of the state, constituent entity of the Russian Federation, region, ... ... Big Law Dictionary

State off-budget fund- in the Russian Federation, a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, ... ... Financial vocabulary

STATE OFF-BUDGET FUND- STATE EXTRA-BUDGETARY FUND, a form of education and spending of funds (see MONEY) generated outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to ... ... Encyclopedic dictionary Learn more Buy for 44.95 rubles electronic book

State non-budgetary funds are cash funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation.

Extra-budgetary funds are divided into social and economic funds (Fig. 2.2). Since 1999, many funds, primarily for economic purposes, have been consolidated with budget funds (federal and regional off-budget funds with the federal and regional budgets, respectively). For example, there was a liquidation of sectoral off-budget R&D funds.

Fig. 2.2 Extra-budgetary funds of the Russian Federation.

The decision on the formation of off-budget funds is made by the Federal Assembly of the Russian Federation, as well as state representative bodies subjects of the Federation and local self-government. Funds should support the most important industries and areas with special financial resources National economy, as well as to provide social assistance to citizens of the Russian Federation (at the expense of various social funds created). Off-budget funds are owned by the state, but are autonomous. They have, as a rule, a strictly designated purpose.

The income of off-budget funds includes: special targeted taxes and fees established for the relevant fund; deductions from the profits of enterprises, institutions, organizations; budget funds; profit from commercial activities carried out by the fund as a legal entity; loans received by the fund from the Central Bank of the Russian Federation or commercial banks.

Since 1992, more than two dozen extra-budgetary social and economic funds have been operating in the Russian Federation, including the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (FSS), the State Employment Fund of the Russian Federation (since 01.01. medical insurance (FOMS), the Fund for Mandatory Social Support of the Population, economic Federal and territorial road funds, the Fund for the Reproduction of the Mineral Resource Base of the Russian Federation, financial regulation funds, etc.

Let's take a closer look at individual social funds.

The Pension Fund of the Russian Federation (PFR) was established in accordance with the Decree of the Supreme Council of the RSFSR of December 22, 1990 as an independent financial and credit institution operating under the law for the purpose of state management of pension provision. The funds of the Pension Fund are formed according to the Regulations on the Pension Fund of the Russian Federation from three main sources: employers' insurance premiums, employees' insurance premiums and federal budget allocations. Part of the funds comes as a result of capitalization (investments in securities) of temporarily free funds and voluntary contributions from legal entities. In the absence of funds, he can use bank loans. Insurance premiums are the predominant income of the PFR. Their payers are: employers Russian and foreign legal entities; peasant (farm) farms; communities of the small peoples of the North, engaged in traditional sectors of management; entrepreneurs without forming a legal entity; citizens engaged in private practice; working citizens, including pensioners and the disabled; religious associations and enterprises, associations, institutions owned by them, created for the implementation of their statutory goals.

The taxable base for calculating insurance premiums is the accrued wages for all reasons for employers, including collective farms, state farms, agricultural production enterprises, as well as citizens using the labor of hired workers, while for peasant farms and citizens engaged in private practice, - income. The composition of the accrued wages includes all types of remuneration in cash and in kind, regardless of funding. Insurance premiums (tariffs) are set depending on the category of payers (Table 2.1).

Table 2.1

PFR funds are used to pay state pensions, pensions to the military, the disabled, compensation to pensioners, benefits for children aged 1.5 to 6 years and other purposes, as well as benefits to victims of the Chernobyl accident.

Extrabudgetary funds- These are independent financial and credit institutions and organizations, for the most part endowed with the status of .

State off-budget funds- targeted centralized funds of financial resources, formed outside the state budget at the expense of mandatory payments and deductions from legal entities and intended to implement the constitutional rights of citizens to pensions, social security and insurance, health care and medical care.

Extrabudgetary trust funds independent in legal and economic terms from. Cash from non-budgetary funds is not included in total amount state revenues and expenditures. At the same time, the funds of off-budget funds belong to the state, which carries out the general regulation of their activities (Fig. 35).

All extrabudgetary funds are functioning offline from the budget.

Need the emergence of off-budget funds was caused by a number of general economic and financial and organizational reasons. The main economic reason is the need to expand the sources of government funding for socio-economic needs. In other words, off-budget funds are called upon to cover essential areas of the country's general economic development and its social sphere.

The authorities determine the intended purpose of the fund and the direction of the use of funds from the fund.

By functional purpose extrabudgetary funds are divided into nationwide, i.e., formed to solve important general economic problems of a programmatic nature (road construction and road facilities; the fight against crime; ecology; development of the customs system; reproduction of the mineral resource base, etc.) and targeted, which are created to finance social needs, education, science, medicine, and reduce unemployment.

The funds of all off-budget funds are kept in special accounts. All extrabudgetary funds are divided into state, federal and local. Financing from the funds is carried out on a strictly target basis. Moreover, social needs are financed much more widely from off-budget funds than from the corresponding target budget funds.

Despite the autonomy of financing of all extrabudgetary funds, their interconnection and interdependence with the budget is obvious. First, contributions to all off-budget funds are mandatory and objectively correlate and interact with the tax system. Secondly, being mandatory for payment, contributions to off-budget funds are included in the cost of production. Thirdly, legislative changes to increase social payments inevitably lead to an additional burden on the budget and contribute to the emergence of a budget deficit.