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

What are the types of 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 called trust funds), extra-budgetary funds, as well as specialized departments. There are also local funds of budgetary institutions - these are most often understood as special accounts that record financial resources allocated by the organization for certain needs.

Budgetary and extrabudgetary structures: similarities and differences

But what is the specificity of exactly those organizations in question?

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

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

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

Subordination and accountability to government authorities;

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 programs of budget support for certain areas, the main criteria of which are:

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

Transparency of financial transactions.

In turn, extra-budgetary 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 extra-budgetary funds, which of them can be considered more effective from the point of view of managing public capital? Expert opinions on this issue are very mixed.

There is a point of view according to which target 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, extra-budgetary structures, due to their greater autonomy, can manage public capital less efficiently and not as 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 budgetary funds. In turn, excessively strict regulation of the activities of the organizations in question can lead to a slowdown in the investment of capital for government needs and delays in the implementation of certain programs.

Thus, both advantages and disadvantages can be found in the activities of budgetary funds - from the point of view of the effective use of public funds. The undeniable advantages of the relevant structures include the complete controllability of monetary capital, due to which the misuse of funds is reduced to a minimum. In addition, the use of the budget fund by the state presupposes the direct influence of the authorities on the decision-making of this institution in terms of management and personnel policy.

At the same time, excessive government intervention in the activities of the structures in question, used as a tool to control the disbursement of funds, can significantly reduce the effectiveness of the implementation of funded government 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 are not so actively controlled by the authorities.

What trust funds operate in Russia?

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

Among the most well-known modern structures, one can single out, for example, the Federal Road Fund. It was established in 2011. In addition to this, road funds were also established in the regions. What tasks are assigned to the relevant organization?

The system of budget funds established at the level of road departments is designed to solve problems associated with the transition to spending on maintaining transport highways in the Russian Federation in accordance with the standards introduced by the Russian government. The fund must ensure the effective use of budget 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 target 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 road infrastructure is required.

The government of the Russian Federation previously established budgetary financial funds, which were responsible for financing the development of a variety of tasks - environmental protection, development of the customs system, management of mineral resources. Most of the structures of this type have now been abolished. The main part of the powers of budget funds is distributed among the existing authorities. In turn, there are now several largest extra-budgetary funds operating in the Russian Federation. It will be useful to consider their specifics in more detail.

Extra-budgetary funds of the Russian Federation

So, we noted above that target budget funds are largely historical organizations. Currently, there are very few large institutions of this type in Russia. But large-scale off-budget organizations in the public finance system in the Russian Federation are very active. First of all, we are talking about such structures as the Pension Fund, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. What are their specifics?

Pension Fund

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

• assigning pensions to citizens and ensuring their timely payments;
• organization of cash accounting within the framework of pension insurance;
• transfer of social payments to various categories of citizens;
• personalized registration of citizens;
• interaction with insurance program participants and employers;
• collection of arrears in contributions;
• issuing 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 health insurance system;
• implementation of social support measures established by the legislation of the Russian Federation.

FSS

Another largest extra-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 using birth certificates;
• implementation of social programs established by law.

FFOMS

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

• management of the activities of territorial insurance funds within the framework of various government programs;
• directing funds for the implementation of targeted programs related to the health insurance system;
• control over the effective spending of funds within the framework of relevant programs.

Prospects for budgetary 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 the relevant organizations in Russia.

For the first time, the status of the organizations in question was enshrined in the budget legislation of the Russian Federation, as we noted above, in the mid-90s. At the same time, both federal and regional budget funds were established. Gradually, the functions of both began to be transferred to the level of various departments. This was due to the fact that prioritization in solving various socio-economic problems became the exclusive competence of the relevant structures. As a result, it was necessary to redistribute powers regarding the financing of various projects.

The budget funds of the Russian Federation, therefore, have en masse transferred functions related to the investment of public finances to departments. According to many experts, the efficiency of using funds due to the fact that the authority to use them was transferred to government agencies did not increase much - they could have been left at the level of the funds in question. Moreover, noticeable difficulties began to be observed in the efficiency of disbursing budget funds in the process of solving various socio-economic problems.

Thus, public finances, generated through certain taxes and fees, were not always effectively distributed among regional budgets. In addition, the departments that began to perform the functions of budget funds often did not effectively invest in those areas that directly determined the prospects for the development of the largest industries. Thus, experts attribute the underfunding of geological exploration activities to the most noticeable problems in the early 2000s, as a result of which the growth rate of oil reserves decreased significantly, 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 government departments continued to perform its characteristic functions.

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 that previously functioned in the budget system of the Russian Federation at the federal level is the same Fund, whose competence was the development of mineral resources.

Historical experience: fund for the development of mineral resources base

The organization in question was established in August 1997 in accordance with the Law on the Federal Budget of the Russian Federation. The funds from the corresponding fund were to be spent in order to solve problems related to maintaining the required level of the state’s mineral resource base, including geological exploration of subsoil. The organization in question was financed through special contributions to the federal budget of the Russian Federation made by subsoil users - most often companies that extracted minerals that were explored with the help of government funding.

The formation and distribution of funds from the fund were regulated by separate federal laws. The corresponding state capital had a specific purpose. It could not be seized or used for commercial purposes. Its distribution should have been carried out in accordance with the priorities established at the level of the budget legislation of the Russian Federation. Accounting for the funds 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. Transactions 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 used according to plan in the reporting year were subsequently included in 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 expenditure of public capital at the disposal of the fund in question.

Historical experience: regional funds

There was also experience in establishing budgetary funds in the regions of the Russian Federation. In particular - in Moscow.

Thus, in the early 2000s, the authorities of the Russian capital established territorial development funds. 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 main manager of the institution. This could be due to a change in priorities in budget financing determined by the city authorities.

Control over whether the estimate was executed correctly was exercised by the chief manager, as well as other authorized structures. As in the case of the federal fund discussed above, the funds in the capital organizations in question that remained at the end of the past financial year could be carried over to the next.

Thus, experience in transferring powers of public finance management in the Russian Federation was available both at the federal and regional levels of government. But, one way or another, now the system of state budget funds plays a much less important role than in past historical periods. Although, as many analysts believe, the efficiency of capital management in the relevant funds may be in no way inferior to that which characterizes the activities of departments whose competence is solving such problems now. It is quite possible to delegate some functions for the management and distribution of public finances to the corresponding funds, represented in a wider range than at the current stage of development of the Russian budget system, in the future.

Summary

So, we looked at what state budgetary and extra-budgetary funds do. Institutions of the first type solve problems related to the development of areas that can be classified as the largest in terms of funding and the most significant for the socio-economic development of the state - such as, for example, road construction.

The establishment of budgetary funds for the purpose of distributing public capital may be more promising in cases where tightening control over the activities of the relevant organizations is not required - due to the transparency and accessibility of regulation of financial transactions that are carried out by these funds.

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

The formation of budget funds in the Russian Federation was carried out mainly in the 90s - that is, at the early stage of 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, large off-budget funds are now operating in the Russian Federation, which solve the most important socio-economic problems.

In essence, these financial organizations help the state solve two very important problems: social support and protection citizens, and financing the most important areas in the country's economy.

Depending on where extra-budgetary funds send their funds, they can be divided into two main groups:

• social funds, with their own funds ensuring the active social policy of the state;
• economic extra-budgetary funds, which in turn are divided into regional and departmental, helping the government to purposefully solve the most important economic problems.

Social extra-budgetary funds

Funds that help the authorities implement social policy belong to the group of state extra-budgetary funds. Their sources of formation are compulsory and voluntary contributions, both from citizens and from the enterprises where they work.

The federal budget also does not leave the work of these funds unattended and, if necessary, allocates targeted funds to solve specific problems.

Pension Fund of the Russian Federation

The main one is the Pension Fund of the Russian Federation (PFR). It guarantees to each employee who has reached retirement age the accrual and payment of a labor pension in an amount corresponding to the insurance contributions recorded in his personal account with the Pension Fund.

For citizens born in 1966 and earlier, the entire tariff of 22% will go towards the insurance part of the pension. In this case, 16% of the amount of contributions will go to the personal account, and 6% will go to current pension payments.

For those born in 1967 or even later, 16% of the 22% tariff will go to the insurance part of the pension, including 10% to the individual personal account and 6% to the solidary part, from which pensions are paid today, and another 6% - on .

From January 1 of next year, every citizen of this age will be able, at the expense of his funded part of the pension, to increase its insurance side by 4% and thereby replenish the funds of the Pension Fund, which will be used to pay pensions in 2014.

Social Insurance Fund of the Russian Federation

The Social Insurance Fund of the Russian Federation (FSS) is also targeted. The spending of this fund is closely monitored and strictly controlled by the state.

Contributions transferred to the Social Insurance Fund by the employer in the amount of 2.9% of wages go towards compensation provided for by law. insurance cases: This is payment for sick leave, maternity benefits, in the event of birth or death. Moreover, it is worth noting that the first 3 days of sick leave are paid for by the employer himself, and all the rest are paid for by the Social Insurance Fund.

The FSS is also replenished through contributions deducted directly from employees’ salaries and aimed at health insurance, which may suffer from accidents, injuries at work and illnesses of an occupational nature. The size of the tariff directly depends on the risk to which the employee’s health is exposed at the enterprise, and varies from 0.2% to 8.5%.

If an insured event occurs, the amount of contributions may be reduced by the amount of sick leave payments due to injury or by the cost of sanatorium-resort treatment of an occupational disease under a voucher from the Social Insurance Fund.

State Employment Fund of the Russian Federation

The State Employment Fund of the Russian Federation (SFEP) was formed in connection with the emergence and growth of unemployment. Its funds are used to finance government measures related to the implementation of employment policy.

Compulsory Health Insurance Fund

A fund organized at both the federal and regional levels is the Compulsory Health Insurance Fund (MHIF). It provides all citizens of the country, regardless of place of residence, with the opportunity to receive medical assistance and necessary medications at the expense of the fund.

Contributions replenishing its accounts are mandatory for employers and are calculated on the basic amount of employees' wages in the amount of 5.1%.

This group includes funds created to finance state economic development programs. Taking into account the interests of the regions, local authorities create territorial extra-budgetary sectoral funds.

• Federal and regional travel funds finance projects for the development of the road transport system of the constituent entities of the Federation.
• Investment funds through subsidies and preferential loans, they finance public and private companies whose activities are aimed at strengthening the economic power of the country.
• To finance research in large scientific and industrial centers, research funds.
• The banking system can organize specialized credit funds, which allocate their funds on the terms of return and payment of interest to those organizations that work to fulfill government orders.

Reporting on accrual and payment of insurance premiums

Insurance premiums are calculated by the employer every month, but the taxable income of employees is taken from the beginning of the year each time. The amount for their transfer is determined after subtracting from the total amount of contributions those that have already been paid. Payment must be made no later than 15th of next month.

In this case, contributions to the Pension Fund are transferred separately for the funded part and separately for the insurance part of the labor pension.

Also, separate instructions list contributions to the Social Insurance Fund, accrued by the employer on the income of employees, and contributions withheld from their salaries.

Reporting on insurance contributions to the Social Insurance Fund is provided by the employer no later than 15th of the month following after the end of a quarter, half a year, 9 months or a year, and reporting to the Pension Fund and the Compulsory Medical Insurance Fund - no later 15th of the second month. At the same time, statements are submitted indicating personally for each employee information about insurance premiums and insurance experience.

The activities of extra-budgetary state funds are aimed at creating an equal political climate in the country, without social explosions and economic upheavals. This is greatly facilitated by timely payment of insurance premiums.

• Financial activity of the state. General characteristics of financial law
  • The concept of "finance". Financial system of the Russian Federation
  • Contents and principles of state financial activity
  • Financial law: concept, subject, method, sources
  • Financial and legal norms and financial and legal relations
• Financial control in the Russian Federation
  • Financial control: concept, objectives and principles
  • Types of financial control and bodies exercising it
  • Legal basis of auditing in the Russian Federation
  • Financial control methods
• Budget legal relations in the Russian Federation
  • The concept of "budget". Subject and sources of budget law
  • Budget system of the Russian Federation
  • Off-budget funds
  • Budget revenues and budget expenses
  • Budget process
• Government revenues
  • State revenues: concept and basis of legal regulation
  • Classification of state revenues, sources and forms of circulation
  • Tax and non-tax revenues
• Government spending
  • Government spending: concept, types and principles
  • Legal forms of implementation of public expenditures
  • Expenditure obligations of public territorial entities
• Taxes and tax legal relations
  • Taxes and fees: concept and functions
  • Subject, method, structure, principles and sources of tax law
  • Tax classification
  • Tax legal relations
• Public credit and public debt
  • State credit (state lending)
  • State debt
• State insurance
  • Insurance: essence, types and functions. State insurance as a type of compulsory insurance
  • State insurance: content and legal support
  • Types of insurance that have a state basis
• Legal basis of banking
  • Banking system of the Russian Federation
  • Basic banking operations. Bank deposits
  • Central Bank of the Russian Federation (Bank of Russia)
  • Banking regulation and supervision
• Bank loan and loans from the Bank of Russia
  • Bank loan: concept and financial and legal characteristics
  • Bank loan agreement
  • Bank of Russia loans
• Monetary system and monetary policy of the Russian Federation
  • The concepts of “money” and “monetary system”
  • Monetary policy of the Russian Federation: legislative reinforcement
• Legal basis of money circulation
  • The concept of “money circulation”
  • Cash circulation (money turnover)
  • Non-cash money circulation
  • Methods of regulating money circulation
• Legal basis for settlements in the Russian Federation
  • The concept of “accounting relations”. Structure of the settlement network in the Russian Federation
  • Cash and non-cash payments. Cash transactions
  • Payment system. Procedure for making money transfers
  • Settlement operations of credit institutions
  • Forms of payment: legal confirmation
• Currency regulation and exchange control
  • Currency regulation and currency legal relations
  • Currency operations
  • Currency control: concept and content

Off-budget funds

Extra-budgetary funds are one of the forms of organizing financial resources on the scale of a state or a separate territory, formed in a targeted manner to solve individual problems, usually of a social nature.

The emergence of extra-budgetary funds in the Russian Federation is associated with the emergence of a real need for significant amounts of funds and the advisability of their concentration at the state and (or) territorial level for carrying out a number of important socio-economic activities.

With the help of extra-budgetary funds, it is possible to provide social services to the population (payment of pensions, financing social infrastructure, etc.), influence production processes by financing and lending to individual domestic enterprises, finance various environmental measures, etc., i.e. off-budget funds are a form of redistribution and use of financial resources to finance critical public needs.

The emergence of extra-budgetary funds and their use for the purpose of redistributing public finances simultaneously with state and local budgets is explained by the fact that in a difficult state of the economy, the possibility of unreasonable redistribution of existing public finances arises. If all public finances were located only in the budgets of the Russian Federation, constituent entities of the Russian Federation and municipalities, then, depending on the current situation, their redistribution could lead to a deficit in financing the most important social areas. Today in Russia there are three such areas: pensions, provision of guaranteed medical care, compensation in case of temporary loss of ability to work (and therefore the main means of subsistence).

Thus, state extra-budgetary fund is a specialized monetary fund formed outside the budget and intended to fulfill the expenditure obligations of the Russian Federation determined by law, namely, to implement the constitutional rights of citizens to pensions, social insurance, health care and medical care.

Budget territorial a state extra-budgetary fund is formed to fulfill the corresponding expenditure obligations of a constituent entity of the Russian Federation. Expenses and income of the state extra-budgetary fund are formed in the manner established by federal law.

State extra-budgetary funds include:

• Pension Fund of the Russian Federation,
• Social Insurance Fund of the Russian Federation,
• Federal and territorial compulsory health insurance funds.

The allocation of these funds as an independent budgetary form and, therefore, the absence of linkage to the federal budget and the budgets of the constituent entities of the Russian Federation allows us to formulate a targeted nature of income to these funds (recall that all income from the budgets of the Russian Federation, constituent entities of the Russian Federation and municipalities, with few exceptions, goes to “common pot”, i.e. in a non-targeted manner) and thereby guarantee the financing of these most important social areas, since the corresponding contributions to these funds (we will discuss them in more detail below) should be used only for these areas.

9. Financial management: objects and subjects, goals and objectives. Financial analysis and accounting as separate stages of the financial management process

10. Financial planning and forecasting: content, meaning and methods

11. Financial control: essence, principles of organization

12. Methods of financial control

13. State financial control and its organization

14. Types of non-state financial control. The importance of audit in a market economy

15. Budget: concept and significance for the economic development of the country in different historical periods

17. Principles of the Russian budget system

18. Budget process. Composition and implementation of individual stages

19. The role of the Federal Treasury in the budget process

20. Budget revenues and their classification. Modern structure of Russian federal budget revenues

24. Budget imbalance and its importance for the country’s economy. Ways to achieve balance

26. Public debt: concept and process of education. Features of debt obligations of authorities at various levels

28. Extra-budgetary funds and their organization in Russia

29. Pension reform in Russia: problems and prospects

30. Enterprise finance: concepts, principles of organization and characteristics of financial flows

32. Non-current assets: concept and composition. Depreciation as a way to restore fixed assets of an enterprise.

33. Current assets: concept and composition. Depreciation as a way to restore fixed assets.

34. Organization of financial work at the enterprise.

41. Minimum wage, living wage and minimum consumer budget.

43. Financial market. Concept, forms of financial assets, structure and functions of the financial market.

Financial market structure

44. Main participants and indicators of the financial market.

45. Credit market, its segments and the formation of demand for them.

46. ​​The securities market, its structure and characteristics of individual components.

47. Securities and their classification.

48. Professional participants in the securities market and their features.

49. Stock exchange and organization of its activities. Stock exchanges in the Russian Federation and other countries.

50. Foreign exchange market: functions, participants and classification of types of foreign exchange markets.

51. Currency transactions. Liberalization of foreign exchange markets at the present stage.

52. Insurance: participants and functions of the insurance market. The current state of the insurance market in Russia and other countries.

53. Industries and types of insurance activities. Prospects for the development of insurance in Russia.

54. International finance and the international financial system.

55. Financial systems of different countries: common features and features.

56. Financial globalization and world financial markets.

28. Extra-budgetary funds and their organization in Russia

Along with budgets, as the main funds of government funds, the most important link in the public finance system in the Russian Federation are extra-budgetary funds. The emergence of this link in the budget system is associated with the need to isolate part of state resources for sustainable financing of the most important socio-economic programs.

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

By their economic essence, state extra-budgetary funds are a form of redistribution and use of financial resources mobilized by the state to finance some public needs not included in the budget and spent in strict accordance with the target orientation of the fund by decision of the executive body of power on the basis of its operational independence.

State extra-budgetary funds are created on the basis of relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, and determine the order and direction of the use of monetary funds. The legal status, procedure for the creation, operation and liquidation of state extra-budgetary funds are determined in accordance with the Budget Code of the Russian Federation.

With the help of extra-budgetary funds, the state solves the following important social problems: social protection of the population, increasing the living standards of the population, maintaining and improving the health of the population, social orientation of the unemployed population, providing social services to the population.

The composition of state extra-budgetary funds includes:

Russian Pension Fund;

Social Insurance Fund;

Federal Compulsory Medical Insurance Fund.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

planned by authorities and management and have a strict target orientation;

funds from the funds are used to finance government expenditures not included in the budget;

are formed mainly through mandatory contributions from legal entities;

insurance contributions to the funds and the relationships arising from their payment are of a tax nature, contribution rates are established by the state and are mandatory;

Most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to funds;

the fund's monetary resources are in state ownership, they are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;

spending of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the Fund).

The main feature of state extra-budgetary funds in the Russian Federation is the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event, and reflect the financing of social, pension and health insurance costs.

Income and expenses of state extra-budgetary funds are formed in the manner established by federal law or in another manner provided for by the Budget Code. The income of state extra-budgetary funds is generated through mandatory payments established by the legislation of the Russian Federation; voluntary contributions from legal entities; other income provided by law. The Federal Tax Service collects and controls the flow of income. The main source of income for state extra-budgetary funds in the Russian Federation is now the unified social tax (UST) (insurance contribution). Its payers are employer organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee for all reasons. The tax is levied at a regressive rate. Spending of state funds determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and constituent entities of the Russian Federation. The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury of the Russian Federation.

The largest in terms of mobilized resources of all social funds is Pension Fund of the Russian Federation (PFR). It accounts for more than 80% of the amount of funds received by all social extra-budgetary funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation and operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

It is a centralized state fund that ensures the formation and distribution of financial resources for the purpose of social security for citizens by age.

More than 35 million Russian pensioners receive pensions from the Pension Fund, including labor pensions (old age, disability, survivor), state pensions, pensions for military personnel and their families, social pensions, and civil servants’ pensions.

The funds of this fund are generated from insurance premiums, subsidies from the federal budget and resources received from the fund’s own investments.

The second most important among extra-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It is a specialized financial and credit institution under the Government of the Russian Federation, engaged in managing the finances of state social insurance.

FSS refers to off-budget social funds. His funds are state property and cannot be confiscated.

The organization of the work of the FSS is built on a territorial principle and includes regional branches that manage state social insurance funds on the territory of the constituent entities of the Russian Federation; central sectoral branches that manage state social insurance funds in sectors of the economy; branches of departments created by regional and central branch branches of the FSS.

This fund is intended for targeted financing of social benefits and compensation payments (all types of social assistance to families with children, social assistance during the period of temporary disability of an employee and during the vacation period, etc.)

FSS income in accordance with the budget classification, they are divided into tax, non-tax and gratuitous revenues.

The system of extra-budgetary funds of Russia includes federal and territorial compulsory health insurance funds(MHIF). The creation of these funds was dictated by the reform of the healthcare financing system and the transition to a compulsory health insurance system, which operates in many countries with market economies. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical care at the expense of compulsory health insurance.

The funds' resources are state-owned, are not included in budgets or other funds, and are not subject to withdrawal.

Sources of funding for the Compulsory Medical Insurance Fund, along with budgets, are mandatory insurance contributions from employers.

The concept of extra-budgetary funds, their significance

Extra-budgetary funds act as one of the links in national finances.

The most well-known form of organizing financial resources on a national (territorial) scale are state and local budgets. But a number of factors determine the advisability of parallel use of another form - extra-budgetary funds.

Limited financial resources at any time necessitate the redistribution of financial resources. The need for redistribution increases significantly when the financial state of the economy is difficult. The state budget largely contributes to the mobility of funds due to the fact that income is not assigned to specific types of expenses. However, unnecessary transfers of funds according to expense items cannot be allowed; in particular, social needs are of particular concern, since there is always a danger of cutting back on spending specifically for these purposes. Therefore, it is very important to identify the most critical areas and ensure the targeted direction and use of incoming funds.

The solution to this problem can be achieved in two ways: by allocating a certain target portion from the state or local budget or by creating, by decision of the legislative body, a new extra-budgetary fund with a specific purpose. Both methods are now used. In accordance with the first, the budgets of the Russian Federation include, for example, land funds.

Thus, off-budget funds- this is a form of redistribution and use of financial resources attracted by the state to finance certain public needs and comprehensively spent on the basis of operational independence. In Western countries, the number of such funds ranges from 30 to 80.

Depending on the intended purpose, extra-budgetary funds are divided into economic and social, in accordance with the level of management - into state and regional. With the help of extra-budgetary funds it is possible to:

influence the production process by financing, subsidizing, lending to domestic enterprises;

provide environmental protection measures, financing them from specially designated sources and fines for environmental pollution;

provide social services to the population by paying benefits, pensions, subsidies and financing social infrastructure in general;

provide loans, including to foreign partners, including foreign states.

The organization of the functioning of extra-budgetary funds is the responsibility of state authorities - central, republican and local. The procedure for their formation and use is regulated by relevant legislation.

The sources of formation of extra-budgetary funds are largely determined by the nature and scale of the tasks for the implementation of which they are created. The variety of sources and their magnitude are influenced by the economic and financial situation of the country at a particular stage of development.

Thus, the sources of formation of extra-budgetary funds are both relatively permanent and temporary. They can be different on the territory of the state, differing by administrative-territorial units.

Extra-budgetary funds in the main areas of their activities are exempt from taxes, state and customs duties.

Based on the Law of the RSFSR “On the Fundamentals of the Budgetary Structure and Budgetary Process in the RSFSR” of October 10, 1991, authorities, within the framework of the legislation of the RSFSR, can form special-purpose extra-budgetary funds that have the right of an independent legal entity and are independent of the budgets of the relevant authorities.

State extra-budgetary funds are created on the basis of relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, and determine the procedure and directions for the use of monetary funds.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

planned by authorities and management and have a strict target orientation;

funds from the funds are used to finance government expenditures not included in the budget;

are formed mainly through mandatory contributions from legal entities and individuals;

insurance contributions to funds and the relationships arising from their payment are of a tax nature, like taxes, contribution rates are established by the state and are mandatory;

Most of the norms and provisions of the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation” apply to relations related to the calculation, payment and collection of contributions to funds;

the monetary resources of the funds are in state ownership, they are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;

spending of funds from the funds is carried out by order of the Government or a specially authorized body (the Fund Board);

Subventions may be provided from extra-budgetary funds to attract additional funds to finance investment projects and programs (Law of the Russian Federation of July 15, 1992 No. 3303-1).

This is a form of redistribution and use of financial resources attracted by the state to finance some public needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purposes of the funds.

According to the Law of the Russian Federation “On the basis of budgetary rights and rights for the formation and use of extra-budgetary funds” dated April 15, 1993 No. 4807-1, a representative government body has the right to make decisions on the formation of a targeted extra-budgetary fund, the funds of which are formed from voluntary contributions and donations to relevant goals; amounts of fines for violations of law enforcement legislation, sanitary norms and rules, as well as payments to compensate for the damage caused; amounts of fines for damage and loss of historical and cultural heritage objects, compensation payments for the damage caused; other income of extra-budgetary funds in accordance with the law.

The tax system of the Russian Federation today is supplemented by a system of state target extra-budgetary funds. The largest and most significant of them is the State Pension Fund. Mandatory payments to these funds, in their socio-economic essence, have the nature of taxes, but, despite the mandatory deductions and fees there, many enterprises and organizations evade them, sometimes in the simplest way: they do not register there as payers. Unlike the State Tax Service, these funds do not have serious methods of monitoring and influencing payers. It seems that in the future the three-tier tax system should absorb all mandatory payments without exception, distributing them across various budgets.

The Pension Fund of the Russian Federation (PFR) was formed by a resolution of the Supreme Council of the RSFSR dated December 22, 1990 and put into effect on January 1, 1992 by a resolution of the Supreme Council of the Russian Federation dated December 27, 1991 No. 2122-1.

The Pension Fund was created for the purpose of state financial management of pension provision in the Russian Federation and is an independent financial and credit institution.

The main tasks of the Pension Fund include:

targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the Pension Fund;

organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or loss of a breadwinner;

capitalization of PFR funds, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it;

control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund, as well as over the correct and rational expenditure of its funds;

interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

Pension Fund funds are generated through:

employers' insurance contributions;

insurance premiums for citizens engaged in self-employed activities, including farmers and lawyers;

insurance contributions of other categories of working citizens;

allocations from the republican budget of the Russian Federation for the payment of state pensions and benefits to military personnel and citizens equal to them in pension provision, their families - social pensions, benefits for children over the age of one and a half years, for the indexation of these pensions and benefits, as well as for the provision of benefits in terms of pensions, benefits and compensation to citizens affected by the Chernobyl disaster, for the costs of delivery and forwarding pensions and benefits;

funds reimbursed to the Pension Fund by the State Employment Fund of the Russian Federation in connection with the appointment of early pensions to the unemployed;

funds collected from employers and citizens as a result of the presentation of regressive claims;

voluntary contributions (including currency values) from individuals and legal entities, as well as income from the capitalization of Pension Fund funds and other income.

The Pension Fund budget is formed mainly from insurance contributions from Pension Insurance entities, which include:

employers - enterprises, institutions, organizations, including collective and state farms;

peasant (farm) farms;

tribal, family communities of small peoples of the North, engaged in traditional economic sectors;

individuals registered with government agencies as entrepreneurs without forming a legal entity;

individuals who use hired labor in their personal households (domestic workers, personal secretaries, drivers of private cars, etc.);

private detectives and private security guards performing their activities on their own behalf, and not on behalf of employers;

notaries engaged in private practice.

All of them must register as policyholders with authorized Pension Funds in districts and cities.

Pension Fund is a body of state management of pension finances, an independent financial and banking system, the funds of which are not included in the state budget. A distinctive feature of the relationship between the pension fund and the state budget is the high share of its own resources and the refusal of significant amounts of subsidies from centralized sources. Special pension contributions are accumulated in the pension fund without merging with income and funds that have their own functional purpose within the framework of social insurance. The Russian Pension Fund is accountable to the Government of the Russian Federation; Information on the results of the pension fund's activities is annually submitted to the country's parliament.

The pension fund is formed at the federal level and in republics (as part of Russia), territories, regions, which makes it possible to cover all citizens with pension payments, regardless of the place of their previous work and residence, including members of collective farms and persons who, for various reasons, are not entitled to a labor pension . At the same time, this pension fund structure guarantees both current and emergency payments caused by changes in individual regions or in the country as a whole. These include, for example, an increase in the number of pensioners as a result of a natural disaster, a one-time increase in pensions due to price changes, etc.

The main objectives of the pension fund are:

targeted collection and accumulation of funds for the payment of pensions and child benefits, as well as the organization of their financing;

participation on a long-term basis in the financing of federal, republican, regional programs for social support of the population;

expanded reproduction of the fund's assets based on the principles of self-financing and commercial activity.

As a pension financial management system, the pension fund performs the following functions:

participates in determining the amount of contributions to state social insurance, justifying their differentiation among enterprises and organizations depending on working conditions;

ensures control over the timely and complete receipt of insurance premiums and the correct expenditure of funds;

participates in the preparation of proposals to improve pension provision and develop social programs;

carries out international cooperation on issues within the competence of the fund.

The funds of the pension fund are concentrated in its budget, which has such sources of formation as:

insurance contributions of employers - enterprises, institutions, organizations and cooperatives, regardless of the forms of ownership and management used;

insurance premiums for citizens engaged in self-employed activities, including farmers and lawyers;

mandatory insurance contributions for citizens;

funds from the republican budget intended for the payment of state pensions and benefits to military personnel and citizens equal to them in terms of pension provision, increasing pensions in connection with changes in the cost of living index and wage growth, as well as benefits established by current legislation;

funds reimbursed to the pension fund by the state employment fund in connection with the appointment of early pensions to the unemployed;

voluntary contributions from citizens, enterprises and public organizations;

income from commercial financial and credit operations.

The rate of social insurance contributions paid by employers and citizens to the Pension Fund is determined annually by the legislation of the Russian Federation upon the proposal of the board of the Pension Fund.

The Social Insurance Fund of the Russian Federation (SIF) was created in order to provide state guarantees in the social insurance system and increase control over the correct and effective spending of social insurance funds by Decree of the President of the Russian Federation of July 26, 1992 No. 722 and is an independent state financial and credit institution. The management of the Social Insurance Fund of the Russian Federation is carried out by the Government of the Russian Federation with the participation of all-Russian trade union associations.

The Regulations on the Social Insurance Fund were approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101. This document regulates the organization and functioning of the fund.

The funds of the fund are generated by:

insurance contributions of employers (administrations of enterprises, organizations, institutions and other economic entities, regardless of their form of ownership);

insurance contributions of citizens engaged in individual labor activities, as well as those carrying out labor activities under other conditions and entitled to security under state social insurance;

income from investing part of the fund's temporarily available funds in liquid government securities and bank deposits within the limits of funds provided by the budget for the corresponding period;

voluntary contributions from individuals and legal entities;

other income.

Insurance contributions to the Social Insurance Fund are regulated by a decree of the Government of the Russian Federation and are paid:

budgetary institutions - once a month within the period established for payment of wages for the second half of the month;

by all enterprises and non-budgetary organizations - twice a month within the time limits established for receiving wages for both the first and second half of the month;

persons hiring individual citizens under contracts - monthly on the 5th day of the month following the month of payment of wages;

peasant (farm) households and clan (family) communities of small peoples of the North from January 1, 1995 - once a year no later than April 1 of the following year.

The legislation of the Russian Federation provides for the application of financial sanctions to employers and other payers of insurance contributions in the form of recovery of all wages hidden or underestimated when calculating insurance contributions to the Social Insurance Fund and a fine in the amount of the same amount, and in case of repeated violation - a fine in double amount.

The fund's funds are directed to:

payment of 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, for funeral;

sanatorium-resort treatment and health improvement of employees and members of their families, as well as for other purposes of state social insurance provided for by law (partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, therapeutic nutrition; partial financing of activities for out-of-school services for children, payment for travel to the place of treatment, rest, etc.);

creation of a reserve to ensure the financial sustainability of the fund at all levels;

ensuring current activities, maintaining the fund's management apparatus;

conducting research work on social insurance and labor protection issues;

implementation of other activities in accordance with the objectives of the fund.

The funds of the fund are used only for targeted financing of the activities indicated above. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Funds received from collecting penalties and imposing financial sanctions (in the amount of 20%) are the basis for the development of the Social Insurance Fund.

The State Employment Fund of the Russian Federation (GFZ) was formed in accordance with the Law of the RSFSR “On Employment of the Population in the RSFSR” dated April 19, 1991 to finance activities related to the implementation of the state employment policy. The procedure for creating an employment fund and spending its funds is determined by the Regulations on the State Employment Fund of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation of July 8, 1993 No. 5132-1.

The funds of the fund are the federal state property of the country and are under the operational management and disposal of the State Committee of the Russian Federation for Employment and the territorial bodies of the federal state employment service subordinate to it (except for district ones in cities).

The State Federal Law is a combination of the federal part of the Employment Fund, employment funds formed in the republics of the Russian Federation, autonomous regions, autonomous districts, territories, regions, cities and districts.

Employment funds in cities and regions are formed through:

compulsory insurance contributions of employers (enterprises, organizations, institutions and other business entities);

mandatory insurance contributions from the earnings of working citizens;

allocations from city and district budgets;

income from placing employment funds on deposit accounts in institutions of the Central Bank of Russia, from purchased short-term government securities, from the founding (co-founding) activities of organizations and institutions that directly contribute to the activities of the employment service;

income from credit investments: direct producers on a contractual basis under guarantees of maintaining and creating additional or new jobs; enterprises and organizations carrying out vocational training and retraining of unemployed citizens under a contract with their subsequent compulsory employment; in the form of interest on loans provided to unemployed citizens for business activities;

subsidies, subsidies and subinvestments from higher employment funds;

other income (unrealized income, fines, penalties and other sanctions).

Employment funds in the republics of the Russian Federation, autonomous regions and autonomous okrugs, territories, regions are created on the basis of:

deductions from employment funds formed in cities and regions, in terms of compulsory insurance contributions of employers and working citizens;

allocations from the relevant budgets;

income from the placement of employment funds in deposit accounts in institutions of the Central Bank of the Russian Federation, the acquisition of short-term government securities, and from founding activities;

grants, subsidies, subinvestments from the federal part of the Employment Fund;

voluntary contributions from enterprises, organizations, institutions, public organizations and citizens;

other income.

The federal part of the State Employment Fund is formed from:

deductions from employment funds formed in the republics, autonomous regions, autonomous okrugs, territories, regions, cities of Moscow and St. Petersburg, in terms of mandatory insurance contributions of employers and working citizens;

allocations from the republican budget of the Russian Federation;

income from placing funds on deposit accounts, from the acquisition of short-term government securities, from constituent activities;

voluntary contributions from enterprises, institutions, organizations and citizens;

other income.

The rate of contributions to the state employment fund of employers - enterprises, institutions, organizations and other economic entities is set at 2% in relation to accrued wages for all reasons, and from January 1, 1996 - 1.5%. The tariff for contributions based on the earnings of workers has not been established (not paid by working citizens).

The deadlines for paying insurance contributions to the State Federal Fund for employers are not established by law.

State Federal Fund funds are allocated to:

Funds received by the employment fund in the form of income from financial and economic activities and other income are directed in full to the social protection of the population from unemployment and are not subject to taxation.

The Compulsory Medical Insurance Fund was created in accordance with the Law of the Russian Federation of June 8, 1991 No. 1499-1 and is intended to accumulate financial resources and ensure the stability of the state compulsory medical insurance system.

The fund's financial assets are generated through contributions from policyholders for compulsory health insurance.

To implement state policy in the field of compulsory medical insurance, the Federal and territorial compulsory medical insurance funds were created as independent non-profit financial and credit institutions in accordance with the resolution of the Supreme Council of the Russian Federation “On the procedure for compulsory medical insurance of citizens for 1993.” (dated February 24, 1993 No. 4543-1).

The main tasks of the Federal and territorial funds in the compulsory health insurance system are:

ensuring the implementation of the Law of the Russian Federation “On Compulsory Medical Insurance of Citizens in the Russian Federation”;

ensuring the rights of citizens provided for by the legislation of the Russian Federation;

achieving social justice and equality of all citizens;

participation in the development and implementation of state financial policy;

ensuring its financial stability.

To fulfill these tasks in the field of financial policy and financing, the Federal Compulsory Health Insurance Fund:

carries out equalization of conditions for the activities of territorial funds to ensure financing of compulsory health insurance programs;

finances targeted programs within the framework of compulsory health insurance;

organizes the development of normative and methodological documents ensuring the implementation of the above-mentioned Law of the Russian Federation;

together with executive authorities and professional medical associations, takes part in the development of a basic compulsory health insurance program;

makes, in accordance with the established procedure, proposals on the insurance tariff for compulsory health insurance;

carries out collection and analysis of information on the financial resources of the compulsory health insurance system;

participates in the creation of territorial compulsory health insurance funds;

exercises control over the rational use of financial resources of the system;

accumulates financial resources of the Federal Fund and carries out financial and credit activities to fulfill the tasks provided for by the Regulations on the Federal Compulsory Medical Insurance Fund.

Territorial compulsory health insurance funds in the field of financial and credit activities and control over the rational use of financial resources in the compulsory health insurance system perform the following main functions:

accumulate financial resources of territorial funds;

carry out financing of compulsory medical insurance provided by medical insurance organizations that have the appropriate licenses and have entered into compulsory medical insurance contracts according to differentiated standards established by the board of the territorial fund;

carry out financial and credit activities to ensure the compulsory health insurance system;

equalize the financial resources of cities and districts allocated for compulsory health insurance;

provide loans, including on preferential terms, to insurers if they have a justified lack of financial resources;

accumulate financial reserves to ensure the sustainability of the compulsory health insurance system;

together with the state tax service of the Russian Federation, monitor the timely and complete receipt of insurance contributions to the territorial fund, as well as the rational use of received financial resources;

coordinate, together with executive authorities, professional medical associations, the pricing of the cost of medical care, the territorial program of compulsory health insurance for the population and make proposals on the financial resources necessary for its implementation, on tariffs for medical and other services under compulsory health insurance;

provide the Federal Fund with information on the financial resources of the compulsory health insurance system and other information within their competence.

The financial resources of the Federal and territorial compulsory health insurance funds are generated from some general and a number of own sources for each fund. The most important of them:

part of the insurance premiums of enterprises, organizations, institutions and other economic entities, regardless of the form of ownership, for compulsory health insurance in the amounts established by the legislative body of the Russian Federation;

contributions from territorial funds for the implementation of joint programs carried out on a contractual basis;

allocations from the federal budget for the implementation of republican compulsory health insurance programs;

voluntary contributions from legal entities and individuals;

income from the use of temporarily free financial resources of the Federal and territorial funds;

normalized insurance reserves of financial resources of the Federal and territorial funds;

funds provided by executive authorities in the relevant budgets for compulsory medical insurance of the non-working population;

financial resources collected from insurers, medical institutions and other legal entities and individuals as a result of presenting relevant claims to them.

According to the Regulations on the procedure for paying insurance contributions to the Federal and territorial compulsory health insurance funds, the insurance tariff of contributions paid by the employer and other payers is determined by the Law of the Russian Federation upon the proposal of the Government of the country.

At the same time, the procedure for calculating and paying insurance premiums for certain categories of individual entrepreneurs has been established. Employing organizations pay contributions to the remaining state extra-budgetary funds in the same manner and at the rates that existed in 2000:

The decision of the Constitutional Court of October 12, 1998 concerns the procedure for paying taxes to the budget and the procedure for paying insurance contributions to extra-budgetary funds, in particular to the Pension Fund of Russia, that is, such contributions must be considered paid from the moment funds are written off from the current account of a legal entity.

The experience of the Moscow City Compulsory Insurance Fund is interesting.

In 1996, compulsory health insurance covered the entire population of Moscow, both working and non-working. Insurance policies were issued to 92.2% of registered residents, of which 1.5% were temporary policies.

Insurers (payers of insurance premiums) - enterprises, organizations, institutions, individuals engaged in self-employment (for the working population), the Moscow government (for the non-working population).

As of 01/01/97, 326,151 enterprises were registered with the MGFFOMS as payers of insurance premiums, which is 2 times more than as of 01/01/95.

Insurers (medical insurance organizations) provide, at the expense of compulsory health insurance funds, payment for medical services provided to citizens in medical institutions of the city.

Medical and preventive institutions in Moscow participate in the implementation of the compulsory health insurance program. As of January 1, 1997, the network of treatment and preventive institutions operating in the compulsory health insurance system included 564 medical institutions, including: 209 city clinics for adults; 137 city clinics for children; 59 dental clinics; 40 medical sanitary units; 64 city clinical hospitals; 13 hospitals of various departments; 9 non-state medical institutions; 5 departmental clinics; 10 medical and physical education clinics; 3 consultation and diagnostic centers.

The transition in 1996, planned by the decision of the Moscow government, to financing insurance organizations according to an average per capita standard and the strengthening of the role of insurance companies in protecting the rights of patients radically changed the composition of the documents defining the rules for the work of entities in the Moscow city system of compulsory health insurance.

The procedure for financing the compulsory health insurance program for 1996-1997. For the first time, real incentives have been provided for medical insurance organizations to save money on compulsory health insurance. The Agreement between medical institutions and the insurance organization introduced a whole block of provisions protecting the rights of insured citizens to quality medical care, and introduced a wide range of sanctions for those guilty of providing poor-quality medical care.

The Moscow City Compulsory Health Insurance Fund has created a system for collecting insurance premiums for compulsory health insurance.

The organizational and methodological work carried out in 1996 made it possible to ensure the fulfillment of the revenue plan for the revenue side of the Fund's budget by 100.6%.

The total number of employees of Moscow enterprises that submitted reports to the Moscow City Compulsory Medical Insurance Fund amounted to 4910.2 thousand people (98.8% of the total working-age population of the city), which suggests that the collection of contributions from employers is close to the maximum .

In 1996, 640,748 desk inspections were carried out, which is 5 times more than the total for 1993-1995.

In 1996, based on the results of desk and documentary audits, penalties and fines were assessed in the amount of 355.2 billion rubles.

Despite the measures taken, in 1996 the overdue debt of payers to the Moscow City Compulsory Medical Insurance Fund for insurance premiums amounted to 142.9 billion rubles.

In the past year, claims work has intensified significantly. Against 161 claims in 1993-1995. 140 letters of claim were sent to insurance premium payers in the amount of 92.9 billion rubles, 44 payers repaid the debt in the amount of 6.6 billion rubles.

In the past year, 139 claims totaling 185.9 billion rubles were sent to banks that violated the terms of enrollment and transfer of insurance premiums from employers.

In 1996, under the Moscow City Compulsory Medical Insurance Program, medical care was provided to 43.8 million patients for a total amount of 2,490.7 billion rubles, of which inpatient treatment accounted for almost 50%, while the number of patients who received inpatient treatment , amounted to only 3% of the number of patients in outpatient clinics.

The number of the working population of Moscow in 1996, according to the Moscow City Statistics Committee, relates to the number of the city's non-working population as 57.9: 42.1.

The ratio of the cost of providing medical care in city hospitals and clinics under the Moscow City Compulsory Health Insurance Program per resident of working age to the cost of medical care per resident older and younger than working age in 1996 was 1: 1.70.

The average per capita expenditure on medical care in medical institutions in Moscow in 1996 per average Muscovite amounted to 291.31 thousand rubles.

The average cost of treatment for 1 patient in outpatient clinics in Moscow in 1996 was 28,416 rubles. However, it is different for adults and children and for different types of institutions.

Compared to 1995, when with the introduction of new versions of tariffs the average cost of treating patients was constantly increasing, in 1996 this figure remained virtually unchanged. With the introduction of a capitation standard in September 1996, the average cost of treatment for patients in outpatient clinics increased slightly.

As in 1995, the cost of treating patients in dental clinics remained the highest. In hospital institutions using medical standards, the highest cost of treatment is at the Research Institute named after. N.V. Sklifosovsky.

The Moscow City Compulsory Health Insurance Fund has organized and operates a system of mutual settlements with territorial compulsory health insurance funds for medical care provided to Muscovites in the territories of the constituent entities of the Russian Federation and to nonresident citizens in medical institutions in Moscow. In 1996, more than 426 thousand nonresident citizens were treated in medical institutions in Moscow using compulsory health insurance funds for an amount of more than 116.1 billion rubles.

In 1996, the debt to the Moscow City Compulsory Medical Insurance Fund from the territorial compulsory medical insurance funds amounted to 32.7 billion rubles, respectively, the debt to the territorial compulsory medical insurance funds was 0.9 billion rubles.

In order to monitor the state and use of compulsory medical insurance reserves, an analysis of the investment policies of six insurance companies that have overdue receivables from banks for the funds of compulsory medical insurance reserves placed in them for a total amount of 10,659.1 million rubles was carried out, notifications were sent with a proposal within the period until November 1, 1996, compensate for losses at your own expense.

In order to increase the efficiency of the use of financial resources, accreditation of medical insurance organizations was carried out in accordance with the order of the Mayor of Moscow dated December 10, 1996 No. 586/1-RM.

The following companies received accreditation for 1997: OJSC MSK "Medstrakh", OJSC IC "Rosno MS", CJSC MSK "Max M", CJSC IC "Tempora", CJSC MSK "Solidarity for Life", CJSC MSK "Ikar" and temporary accreditation for the 1st quarter of 1997: CJSC SG “Spasskiye Vorota M”, CJSC “Medical City Insurance Company”, CJSC “Military Medical Insurance Company”.

In 1996, the main attention was paid to the further development of technology for monitoring the volume and quality of medical care.

An algorithm for the examination of invoices generated in medical institutions has been developed.

A methodology has been created for conducting comprehensive on-site inspections of the activities of medical insurance organizations and medical and preventive institutions operating in the compulsory health insurance system.

A procedure for verifying invoices of unidentified patients has been developed.

Consulting and information work was carried out.

The main result of the created system of control over the reliability of medical care accounting and the correctness of the formation of aggregated invoices in medical institutions was a reduction in both the absolute number of “defective” invoices and a significant reduction in the amounts subject to deduction.

As a result of checking a number of clinics and adjusting invoices, a decrease in the average cost of treatment per patient was noted.

Based on the results of a medical examination of invoices for unidentified patients for December, the Fund applied economic sanctions in the amount of 150 times the minimum wage to 9 medical insurance organizations.

In 1996, inspections were carried out in 15 medical insurance organizations and medical institutions. Violations of contractual obligations in the compulsory health insurance system by insurers and medical institutions were revealed, as well as facts of inappropriate irrational use of funds aimed at financing the Moscow city compulsory health insurance program.

For violations committed by insurance medical organizations, fines were paid to the Fund in the amount of 785 million rubles. 5 billion rubles that were used for other purposes were returned to the compulsory health insurance accounts of the Fund and insurers.

During 1996, the Fund carried out work to organize the provision of the rights of the insured. The Fund's Board approved the Regulations on the City Arbitration Expert Commission (SAEC), and concluded Agreements with the Moscow Consumer Union. International Confederation of Consumer Societies (ConfOP) on interaction during the examination of controversial cases that arose between subjects of compulsory health insurance.

The Foundation is creating a register of independent experts. The Fund's structure includes a Group for ensuring the rights of the insured. During 1996, the Group received 50 written complaints from 42 applicants. These are mainly complaints about the organization, volume and quality of medical care; for payment for a course of treatment, diagnostic examination, surgery, medicines; to a medical institution in connection with a refusal to admit and enroll in medical care.

Employees, as trustees of the Fund, participated in court hearings on claims of the insured.

The Moscow City Compulsory Medical Insurance Fund, on behalf of the Moscow government, acted as an insurer for co-insurance of drug coverage for the population of Moscow.

To implement the insurance program:

a unified automated system for Moscow was created for recording and analyzing information on medicines and medical products dispensed according to doctors’ prescriptions free of charge or at a discount;

a list of medicines and medical products dispensed according to doctors’ prescriptions free of charge or at a discount (522 items) has been approved and is regularly reviewed;

the Procedure for the Prescription and Dispensing of Medicines was approved, which established increased requirements for the registration and control of the issuance of preferential prescriptions for medicines not included in the list;

a new experimental prescription form was introduced;

a register of Moscow residents who have drug benefits was compiled, and a transition to the police account of drugs dispensed under preferential prescriptions was carried out;

A system of examination of medicinal care has been introduced, based on personalized recording of medications prescribed to the patient and analysis of the treatment technologies used.

Within the allocated allocations, without attracting additional resources, the following were provided:

implementation of the “Law on Veterans” in terms of preferential drug coverage;

covering additional costs associated with the transition to new treatment technologies with highly effective but expensive drugs;

covering in the 3rd-4th quarters additional expenses not provided for in 1996 to pay for the dispensing of antidiabetic drugs by pharmacies (target program of 1996 of the Health Committee).

The source of covering the additional costs mentioned above was conditional savings, which amounted to about 27 billion rubles for MAKS CJSC alone.

In accordance with the Law of the Russian Federation “On Medical Insurance of Citizens of the Russian Federation”, the compulsory medical insurance system pays for medical services provided within the Moscow City Compulsory Medical Insurance Program, approved by the Moscow Government.

The Fund's financial assets are generated from:

parts of insurance premiums of enterprises, organizations, institutions and other economic entities, regardless of the form of ownership, for compulsory health insurance;

income from the use of temporarily available funds and financial resources of normalized safety stock and other income and receipts;

use of normalized insurance reserves.

The planned volume of funds received in 1997 is 2048.5 billion rubles.

At the expense of insurance premiums of enterprises and organizations, payment for medical care is provided to all insured people, as well as non-resident citizens and persons who have equal rights with them to services under the compulsory health insurance program, in accordance with the tariffs for medical services approved in the prescribed manner on the basis of Art. 24 of the Law of the Russian Federation “On medical insurance of citizens of the Russian Federation”

According to calculations by the Moscow City Compulsory Medical Insurance Fund, the volume of expenses for medical services provided in 1997 should amount to 1909.0 billion rubles.

Among the promising problems, the solution of which will improve the efficiency of the compulsory health insurance system in Moscow, include:

introduction of real economic responsibility of medical institutions for the volume and quality of medical care, overcoming the uncertainty of their legal status, improving the structure of the compulsory health insurance network;

improving the interaction of various sources of financing (budget, compulsory health insurance, paid services) and the system of mutual settlements between territories for medical care provided;

implementation of a mechanism of compensation and fines that activates insurers and insured persons in matters of health protection. The main tasks will be:

optimization of the financial mechanism for collecting and spending funds from the Moscow city system of compulsory health insurance;

increasing control efficiency;

protection of the rights of the insured.

The main directions of the Fund’s activities in the coming period:

Increasing the efficiency of accounting and control over the receipt of insurance premiums.

Optimizing the use of compulsory health insurance funds.

Ensuring the protection of the rights of the insured to receive medical care of the required volume and quality.

Continuation of the experiment on drug provision for the population of Moscow.