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Budget Directory |
1) budget - a plan for the formation and use of financial
resources to ensure the tasks and functions performed
by state authorities, authorities of the Autonomous Republic
of Crimea and local self-government bodies during the budget
period;
2) local self-government budgets - budgets of territorial
communities of villages, settlements, cities and their associations;
3) budget classification - a single systematized grouping
of revenues, expenditures (including lending net of
repayment) and financing of the budget according to criteria of economic
nature, functional activity, organizational structure and
other criteria in accordance with the legislation of Ukraine and international
standards;
4) budget program - a systematized list of measures
aimed at achieving a single goal and tasks, the implementation of which
is proposed and carried out by the manager of budget funds in accordance with
the functions assigned to it;
5) budget system of Ukraine - the aggregate of the state budget
and local budgets, built taking into account economic
relations, the state and administrative-territorial systems and
regulated by legal norms;
6) budgetary institution - a body, institution or organization,
determined by the Constitution of Ukraine ( 254к/96-ВР ), as well as an institution or
organization established in the prescribed manner by state
authorities, by the authorities of the Autonomous Republic of Crimea or by bodies
of local self-government, which is fully maintained at the expense of
the respective state budget or local budgets. Budgetary
institutions are non-profit;
7) budget allocation - the authority granted to the manager
of budget funds in accordance with the budget designation to incur
a budget commitment and make payments for a specific purpose
in the process of budget execution;
8) budget commitment - any placement, made in accordance with
the budget allocation, of an order, conclusion of a contract,
purchase of a good, service or performance of other similar operations
during the budget period, under which it is necessary to make
payments during the same period or in the future;
9) budget designation - the authority granted to the main
manager of budget funds by this Code, the law on the State
Budget of Ukraine or a decision on the local budget, which has quantitative
and time restrictions and allows the provision of budget allocations;
10) budget request - a document prepared by the manager
of budget funds containing proposals with the relevant
justifications regarding the amount of budget funds necessary for its
activities for the next budget period;
11) budget process - regulated by legal norms
activity related to the drafting, review, approval
of budgets, their implementation and control over their implementation, review
of reports on the implementation of budgets that constitute the budget system
of Ukraine;
12) budget schedule - a document that establishes
distribution of revenues and financing of the budget, budget allocations
to the main managers of budget funds by certain periods of the year
in accordance with the budget classification;
13) budget expenditures - funds directed to the implementation
of programs and measures envisaged by the relevant budget, except
funds for repayment of the principal amount of debt and return of excessively
paid amounts to the budget;
14) budget expenses - budget expenditures and funds for repayment
of the principal amount of debt;
15) chief administrators of budget funds - budgetary institutions
represented by their heads, who, in accordance with Article 22 of this Code
acquire powers through the establishment of budget appropriations;
16) state debt (the debt of the Autonomous Republic of Crimea or the debt
of local self-government) - the total amount of the state's indebtedness
(of the Autonomous Republic of Crimea or of local self-government), which
consists of all issued and outstanding debt obligations
of the state (of the Autonomous Republic of Crimea or of local self-government),
including debt obligations of the state (of the Autonomous Republic of Crimea
or of city councils) that take effect as a result of guarantees issued
under loans, or obligations arising on the basis of
legislation or an agreement;
17) budget deficit - excess of budget expenditures over its
revenues;
18) equalization grant - an inter-budgetary transfer for
equalizing the revenue capacity of the budget that receives it;
19) budget revenues - all tax, non-tax and other
receipts on a non-repayable basis, the collection of which is provided for
by the legislation of Ukraine (including transfers, gifts, grants);
20) law on the State Budget of Ukraine - a law which
approves the powers of state authorities to exercise
execution of the State Budget of Ukraine during the budget period;
20-1) balance of budget funds - amount of funds in the accounts
of the relevant budget and of the managers of funds of this budget at
end of day; (Article 2 was supplemented by paragraph 20-1 pursuant to the Law
No. 1086-IV (1086-15) of 10.07.2003 )
21) borrowing - transactions related to the receipt by the budget
of funds on the terms of repayment, payment and maturity, as a
result of which there arise obligations of the state, the Autonomous
Republic of Crimea or local self-government to creditors;
22) lending less repayment - transactions,
related to the provision of funds from the budget on the terms of repayment,
payment and maturity, as a result of which there arise
obligations to the budget, and transactions related to the return
of these funds to the budget;
23) revenue basket of local self-government budgets - taxes
and fees (mandatory payments) that are assigned by this Code on
a permanent basis to local self-government budgets and
are taken into account in determining the amounts of inter-budgetary transfers;
24) equalization coefficient - a coefficient that is applied
when calculating the volume of the equalization grant and the funds that
are transferred to the State Budget of Ukraine from local budgets, for
the purpose of strengthening the revenue base of local self-government budgets;
25) inter-budgetary transfers - funds that are provided free of charge and
irrevocably transferred from one budget to another;
26) local budgets - the budget of the Autonomous Republic of Crimea,
oblast, district budgets, budgets of districts in cities and budgets
of local self-government;
27) local financial authority - an institution that, in accordance with
the legislation of Ukraine, organizes and performs functions for drafting,
execution of local budgets, control over the expenditure of funds
by managers of budget funds, as well as other functions related to
management of local budget funds. For the purposes of this Code
the Ministry of Finance of the Autonomous Republic of Crimea is classified as
local financial authorities;
28) receipts to the budget - budget revenues and funds,
raised as a result of assuming debt obligations by
state authorities, authorities of the Autonomous Republic of Crimea or
local self-government bodies;
29) financial standard of budget provision -
level guaranteed by the state within the available budgetary resources
of financial provision for the powers of the Council of Ministers of the Autonomous
Republic of Crimea, local state administrations and executive
bodies of local self-government, which is used for
determining the amount of inter-budgetary transfers;
30) collection bodies - tax, customs and other state
bodies which, in accordance with the law, are granted the right to collect into
the budget taxes, fees (mandatory payments) and other
revenues;
31) payment - repayment of an obligation that arose in the current
or previous budget periods;
32) authority for future budget obligations -
authority to assume a budget obligation to make payments
in the budget period following the end of the current
budget period;
33) draft budget - draft plan for the formation and use
of financial resources to ensure the tasks and functions that
are performed by state authorities, authorities of the Autonomous
Republic of Crimea and local self-government bodies during
the budget period, which is an integral part of the draft law on
state budget or draft decision of the relevant council on the local
budget;
34) budget surplus - excess of budget revenues over its
expenditures;
35) decision on the local budget - a regulatory legal act
of the Verkhovna Rada of the Autonomous Republic of Crimea or the relevant council,
issued in the manner prescribed by the legislation of Ukraine, containing
the approved powers, respectively, of the Council of Ministers of the Autonomous
Republic of Crimea, local state administration, or executive
body of local self-government to implement the local
budget during the budget period;
36) managers of budgetary funds - budget institutions represented by
their heads, authorized to receive budget appropriations,
assuming budget commitments and making expenditures from the budget;
37) subventions - interbudgetary transfers for use for
a specific purpose in the manner determined by the body that adopted
the decision to provide the subvention;
38) budget financing - receipts and expenditures in connection
with a change in the amount of debt, as well as a change in the balance of cash
under the budget, which are used to cover the difference between revenues
and budget expenditures.
Posting of budget information is carried out within the project "Transparency and Efficiency of Local Budgets of Volyn Oblast"
with the support of the Embassy of the Kingdom of the Netherlands in Ukraine
Acknowledgements to the Lutsk City Council for the information provided