Reserve Funds of Budgets
1. In the expenditure section of budgets of the budget system of the Russian Federation (excluding the budgets of state extra-budgetary funds), provision is made for the creation of reserve funds of executive bodies of state authority (local administrations) — the Reserve Fund of the Government of the Russian Federation, reserve funds of the highest executive bodies of state authority of the subjects of the Russian Federation, and reserve funds of local administrations.
2. In the expenditure section of budgets of the budget system of the Russian Federation, the creation of reserve funds by legislative (representative) bodies and deputies is prohibited.
legislative (representative) bodies.
3. The size of reserve funds of executive bodies of state authority (local administrations) is established by laws (resolutions) on corresponding budgets and shall not exceed 3 percent of the total volume of expenditures approved by these laws (resolutions).
4. Funds of reserve funds of executive bodies of state authority (local administrations) are allocated for financial coverage of unforeseen expenses, including conducting emergency restoration works and other activities related to elimination of consequences of natural disasters and other
5. Budgetary allocations of the reserve fund of the Government of the Russian Federation, the reserve fund of the highest executive body of state authority of the subject of the Russian Federation, the reserve fund of the local administration, provided for in the composition of the federal budget, the budget of the subject of the Russian Federation, the local budget, are used at the decision respectively of the Government of the Russian Federation, the highest executive body of state authority of the subject of the Russian Federation, the local administration.
6. The order of use of budgetary allocations of the reserve fund of the Government
The reserve fund of the Russian Federation, the reserve fund of the highest executive body of state authority of a subject of the Russian Federation, the reserve fund of the local administration, provided for in the composition of the federal budget, the budget of a subject of the Russian Federation, the local budget, is established respectively by the Government of the Russian Federation, the highest executive body of state authority of a subject of the Russian Federation, the local administration.
7. A report on the use of budget appropriations for reserve funds of executive bodies of state authority (local administrations) is attached to the quarterly and annual
reports on the execution of the corresponding budget
Source: "Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on December 3, 2012)
Морфология
Род
Понятие «резервные фонды бюджетов» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | резервного фонда бюджетов | резервных фондов бюджетов |
| Д | резервному фонду бюджетов | резервным фондам бюджетов |
| В | резервный фонд бюджетов | резервные фонды бюджетов |
| Т | резервным фондом бюджетов | резервными фондами бюджетов |
| П | резервном фонде бюджетов | резервных фондах бюджетов |