Budgetary Reporting

21 January 2024, 19:09

3. Budgetary reporting includes:

1) a report on the execution of the budget;

2) a balance sheet of budget execution;

3) a report on the financial results of activities;

4) a statement of cash flows;

5) an explanatory note.

4. The report on the execution of the budget contains data on the execution of the budget by revenues, expenditures and sources of financing the budget deficit in accordance with the Russian Federation budget classification.

The balance sheet of budget execution contains information on non-financial and financial assets, liabilities of the Russian Federation, subjects of the Russian Federation and municipal formations as of the first and last day of the reporting period according to the accounts of the budget accounting chart of accounts.

The report on the financial results of activities contains data on the financial result of activities during the reporting period and is prepared according to the codes of the classification of operations of the public administration sector.

The cash flow statement reflects operations on budget accounts according to the classification codes of operations in the public administration sector.

The explanatory note contains an analysis of the implementation of the budget and budgetary reporting, as well as information about the fulfillment of the state (municipal) task and (or) other results of using budget appropriations by the main budgetary authorities (budgetary authorities, recipients) in the reporting financial year.

Source: "Budget Code of the Russian Federation" dated 31.07.1998 No. 145-FZ (as amended on 03.12.2012)

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Морфология

Род

Понятие «бюджетная отчетность» женского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	бюджетной отчетность	бюджетных отчетность
Д	бюджетной отчетность	бюджетным отчетность
В	бюджетную отчетность	бюджетные отчетность
Т	бюджетной отчетность	бюджетными отчетность
П	бюджетной отчетность	бюджетных отчетность