1. Federal budget implementation in 2007
Based on the results of the federal budget implementation in 2007, the budget revenues (including the unified social tax) were formed in the amount of 7,781.1 billion roubles (23.6% of the provisional GDP estimate of 32,987.4 billion roubles), or 4.5% more than the plan indicators. Budget revenues (excluding UST) constituted 7,376.2 billion roubles (22.4 % of GDP).
Under the cash execution of the budget the expenditures in 2007 constituted 5,986.5 billion roubles (18.1% of GDP), or 91.6% of the adjusted budget spending report.
The budget surplus in 2007 stood at 1,794.6 billion roubles, or 5.4% of GDP.
Based on 2007 results, the consolidated budget of the Russian Federation and the State non-budgetary funds was implemented in terms of revenues in the amount of 13,368.3 billion roubles, or 40.5% of GDP; in terms of expenditures - in the amount of 11,378.6 billion roubles, or 34.5% of GDP.
Net surplus of the consolidated budget and the State non-budgetary funds for the reporting period constituted 1,989.7 billion roubles, while the surplus was registered in: the federal budget (1,794.6 billion roubles), budgets of the Russian Federation constituent entities (38.0 billion roubles), budgets of the State non-budgetary funds (152.3 billion roubles), and budget deficits of the territorial State non-budgetary funds (4.8 billion roubles).
The national debt as of January 1, 2008, stood at 2,402.8 billion roubles, or 7.3% of GDP, and has decreased against the January 1, 2007 figure by 32.6 billion roubles.
As of January 1, 2008 the Stabilisation Fund of the Russian Federation stood at 3,849.1 billion roubles, or 11.7% of GDP for 2007.
2. Implementation in 2007 of budgets of the State non-budgetary funds
The consolidated report on budget implementation of the Pension Fund of the Russian Federation in 2007 was prepared in accordance with the provisions of the Finance Ministry orders.
|
Indicator |
Federal budget funds transferred to the Pension Fund budget (in roubles) |
Cash disbursements (in roubles) |
|
Federal budget funds allocated for payment of: |
|
|
|
- base component of labour pension |
590,038,509,400.0 |
590,989,261,891.88 |
|
- pension payable under the State pension provision, pension supplements, supplementary financial security (material support), benefits and compensations |
103,852,854,900.0 |
102,105,877,202.80 |
|
- monthly cash payments to veterans |
48,711,839,500.0 |
48,621,913,546.26 |
|
- monthly cash payments to the disabled persons |
147,066,844,300.0 |
146,471,249 416.05 |
|
- monthly cash payments to citizens who had suffered from the effects of radiation exposure as a result of radiation accidents and nuclear tests |
8,490,780,100.0 |
8,342,873,428.0 |
|
- monthly cash payments to Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, Heroes of the Socialist Labour and full holders of the Order of Labour Glory |
1,746,973,000.0 |
1,732,314,914.94 |
|
- additional monthly financial security (material support) to certain categories of Russian citizens on the 60th anniversary of Victory in the Great Patriotic War of 1941-1945. |
15,457,189,200.0 |
15,394,829,059.82 |
|
- social assistance to Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, Heroes of Socialist Labour and full holders of the Order of Labour Glory |
57,649,400. 0 |
50,118,116.94 |
|
- return fares for pensioners to resorts once every two years pursuant to the law of the Russian Federation On State Guarantees and Compensations to Persons Employed and Residing in the Far North and Equated Localities |
1,000,003,300.0 |
547,132,800.02 |
|
- material support of employees of the nuclear arms complex of the Russian Federation |
1,693,430,917.99 |
1,557,092,190. 99 |
In 2007, no funds from the federal budget were transferred to cover the Pension Fund budget deficit, as no deficit was registered.
The Social Insurance Fund of the Russian Federation has been implementing its budget in 2007 in accordance with the Federal Law On the Budget of the Social Insurance Fund of the Russian Federation for 2007, as well as in accordance with the Federal Law On Amendments to the Federal Law On the Budget of the Social Insurance Find of the Russian Federation for 2007, which provided for an increase of transfers to the Fund to secure implementation of the priority national project in the sphere of public health and domestic demographic policy aimed at providing financial support for women with children.
In terms of revenues, the Fund's budget has been implemented in the amount of 295,368.2 million roubles, or 104.1%, and in terms of expenditures in the amount of 303,062.2 million roubles, or 99.0%.
Revenues (in thousand roubles):
|
Revenue |
Approved |
Implementation since year beginning |
Variance |
% of implementation |
|
Revenues |
283,869,488.4 |
295,368,256.4 |
11,498,768.0 |
104.1 |
|
Taxes and contributions for social needs |
213,724,652.8 |
228,339,108.7 |
14,614,455.9 |
106.8 |
|
Unified Social Tax |
170,350,458.8 |
181,331,957.1 |
10,981,498.3 |
106.4 |
|
Unified Social Tax payable to the Social Insurance Fund |
170,350,458.8 |
181,331,957.1 |
10,981,498.3 |
106.4 |
|
Insurance premium |
43,374,194.0 |
47,007,151.6 |
3,632,957.6 |
108.4 |
|
Insurance premiums under mandatory social insurance against employment injuries and occupational illnesses |
43,374,194.0 |
47,007,151.6 |
3,632,957.6 |
108.4 |
|
Taxes on aggregate income |
7,048,732.0 |
7,781,607.3 |
732,875.3 |
110.4 |
|
Unified tax payable under a simplified system of taxation |
3,631,948.3 |
4,871,392.8 |
1,239,444.5 |
134.1 |
|
Unified tax levied on taxpayers that have chosen revenues as an object of taxation |
1,943,092.3 |
2,948,127.9 |
1,005,035.6 |
151.7 |
|
Unified tax levied on taxpayers that have chosen revenues less expenses as an object of taxation |
479,417.2 |
1,065,855.4 |
586,438,2 |
222.3 |
|
Unified minimum tax payable to the budgets of the State non-budgetary funds |
1,209,438.8 |
857,409.5 |
-352,029.3 |
70.9 |
|
Unified tax on imputed income for certain types of activity |
3,351,249.7 |
2,812,548.4 |
-538,701.3 |
83.9 |
|
Unified agricultural tax |
65,534.0 |
97,666.1 |
32,132.1 |
149.0 |
|
Back taxes, penalties and fines on payments to the Social Insurance Fund |
500,000.0 |
134,152.2 |
-365,847.8 |
26.8 |
|
Proceeds from placement of temporary idle funds of the Social Insurance Fund |
212,900.0 |
214,102.9 |
1,202.9 |
100.6 |
|
Proceeds from placement of temporary idle funds of the Social Insurance Fund formed with unified social tax receipts |
210,183.0 |
209,456.7 |
-726.3 |
99.7 |
|
Proceeds from placement of temporary idle funds of the Social Insurance Fund formed with insurance premium receipts payable under mandatory social insurance against employment injuries and occupational illnesses |
2,717.0 |
4,646.2 |
1,929.2 |
171.0 |
|
Proceeds from the sale of tangible and intangible assets |
8,700.0 |
9,993.1 |
1,293.1 |
114.9 |
|
Proceeds from sale of property under operational management of the Social Insurance Fund (in terms of sales of fixed assets of the said property) |
8,700.0 |
9,984.5 |
1,284.5 |
114.8 |
|
Proceeds from sales of property under operational management of the Social Insurance Fund (in terms of sales of inventories of the said property) |
0.0 |
8.6 |
8.6 |
0.0 |
|
Fines, sanctions, damages |
30,597.0 |
206,529.8 |
175,932.8 |
675.0 |
|
Fines for violation of the Russian Federation laws on the State non-budgetary funds and specific types of mandatory social insurance, budget legislation (in terms of the budgets of the State non-budgetary funds) |
30,597.0 |
206,529.8 |
175,932.8 |
675.0 |
|
Other non-tax revenues |
1,972,352.3 |
2,031,552.7 |
59,200.4 |
103.0 |
|
Capitalised payments of enterprises |
1,300,000.0 |
1,191,811.7 |
-108,188.3 |
91.7 |
|
Other non-tax receipts of the Social Insurance Fund |
672,352.3 |
839,741.0 |
167,388.7 |
124.9 |
|
Surrender of balance of subsidies and grants from the Social Insurance Fund |
0.0 |
-160,073.1 |
-160,073.1 |
0.0 |
|
Non-repayable receipts |
60,371,554.3 |
56,811,282.8 |
-3,560,271.5 |
94.1 |
|
Funds transferred to the budget of the Social Insurance Fund |
60,371,554.3 |
56,811,282.8 |
-3,560,271.5 |
94.1 |
|
Federal budget funds transferred to the budget of the Social Insurance Fund for payment of benefits to persons who had suffered from the effects of radiation exposure as a result of radiation accidents and nuclear tests |
30,500.0 |
19,083.3 |
-11,416.7 |
62.6 |
|
Federal budget funds transferred to the budget of the Social Insurance Fund for the provision of state social assistance to certain categories of people in terms of health resort treatment, including return fares to the place of treatment |
9,825,019.8 |
9,825,019.8 |
0.0 |
100.0 |
|
Federal budget funds transferred to the budget of the Social Insurance Fund for the provision of rehabilitation equipment to the disabled persons, including production and maintenance of prosthetic and orthopaedic articles |
7,628,591.2 |
7,628,591.2 |
0.0 |
100.0 |
|
Funds of the Federal Mandatory Medical Insurance Fund transferred to the budget of the Social Insurance Fund to make additional payments for outpatient and polyclinic assistance to the employed under the territorial mandatory medical insurance scheme |
4,197,943.3 |
1,463,326.5 |
-2,734,616.8 |
34.9 |
|
Federal budget funds transferred to the budget of the Social Insurance Fund for payment of child-care allowances to persons who had suffered from the effects of radiation exposure as a result of radiation accidents |
685,000.0 |
685,000.0 |
0.0 |
100.0 |
|
Federal budget funds transferred to the budget of the Social Insurance Fund for payment of child-care allowances (up to 18 months old) to persons not subject to mandatory social insurance |
23,504,500.0 |
23,504,500.0 |
0.0 |
100.0 |
|
Funds of the Federal Mandatory Medical Insurance Fund transferred to the budget of the Social Insurance Fund to make payment for medical assistance to women during pregnancy, childbirth and lying-in period, as well as regular medical check-ups of children from birth to 12 months old |
14,500,000.0 |
13,685,762.0 |
-814,238.0 |
94.4 |
|
Total revenues |
283,869,488.4 |
295,368,256.4 |
11,498,768.0 |
104.1 |
In implementing the Fund's budget, the following indicators have been registered for the basic expenditure items (in thousand roubles):
|
Expenditures |
Approved |
Implementation since year beginning |
Variance |
% of implementation |
||
|
Social Insurance Fund |
306,214,977.3 |
303,062,236.4 |
-3,152,740.9 |
99.0 |
||
|
Federal matters |
9,732.5 |
9,753.5 |
21.0 |
100.2 |
||
|
Payments to international organisations |
3,032.5 |
3,053.5 |
21.0 |
100.7 |
||
|
Providing for commitments under agreements signed with foreign governments and organisations |
6,700.0 |
6,700.0 |
0.0 |
100.0 |
||
|
Education |
15,470,415.6 |
15,749,612.7 |
279,197.1 |
101.8 |
||
|
Retraining and upgrading professional skills |
497,388.2 |
494,172.0 |
-3,216.2 |
99.4 |
||
|
Child health improvement measures |
14,973,027.4 |
15,255,440.7 |
282,413.3 |
101.9 |
||
|
Social policy |
290,734,829.2 |
287,302,870.2 |
-3,431,959.0 |
98.8 |
||
|
Social services to the population |
7,628,591.2 |
7,335,247.2 |
-293,344.0 |
96.2 |
||
|
Provision of the disabled persons with rehabilitation equipment, including production and maintenance of prosthetic and orthopaedic devices |
7,628,591.2 |
7,335,247.2 |
-293,344.0 |
96.2 |
||
|
Social security services to the population |
229,362,469.4 |
231,269,623.3 |
1,907,153.9 |
100.8 |
||
|
Administration staff of State non-budgetary funds |
10,891,953.0 |
10,162,020.4 |
-729,932.6 |
93.3 |
||
|
Unscheduled investment in fixed assets |
669,600.0 |
667,848.8 |
-1,751.2 |
99.7 |
||
|
Construction of general civil facilities |
669,600.0 |
667,848.8 |
-1,751.2 |
99.7 |
||
|
Social insurance |
217,800,916.4 |
220,439,754.1 |
2,638,837.7 |
101.2 |
||
|
Temporary disability allowance under mandatory social insurance scheme |
103,314,595.2 |
104,564,427.4 |
1,249,832.2 |
101.2 |
||
|
Temporary disability allowance under mandatory social insurance against employment injuries and occupational illnesses |
1,602,943.1 |
1,893,333.5 |
290,390.4 |
118.1 |
||
|
Maternity benefits |
27,288,054.0 |
29,521,314.7 |
2,233,260.7 |
108.2 |
||
|
Child-care allowance for babies up to 18-months old |
31,535,680.0 |
32,748,925.4 |
1,213,245.4 |
103.8 |
||
|
Birth grants |
13,147,200.0 |
12,624,099.3 |
-523,100.7 |
96.0 |
||
|
Other allowances, benefits and compensations |
834,802.5 |
776,331.0 |
-58,471.5 |
93.0 |
||
|
One-time insurance payment |
561,085.8 |
569,268.3 |
8,182.5 |
101.5 |
||
|
Monthly insurance payments |
26,095,342.0 |
25,322,432.8 |
-772,909.2 |
97.0 |
||
|
Delivery and transfer of insurance payments |
386,518.2 |
338,056.4 |
-48,461.8 |
87.5 |
||
|
Medical, social and professional rehabilitation of the victims, preventive measures to reduce employment accident and occupational illness rates |
7,358,503.1 |
6,459,453.7 |
-899,049.4 |
87.8 |
||
|
Payment for health resort treatment vouchers for employees |
3,676,192.5 |
3,622,747.2 |
-53,445.3 |
98.5 |
||
|
Extended medical examination of employees exposed to harmful and/or hazardous production factors |
2,000,000.0 |
1,999,364.4 |
-635.6 |
100.0 |
||
|
Research and development under State contracts |
75,803.5 |
71,182.0 |
-4,621.5 |
93.9 |
||
|
Exercise of state functions in terms of social policy |
53,667,965.1 |
48,626,817.7 |
-5,041,147.4 |
90.6 |
||
|
Social support of persons who had suffered from the effects of radiation exposure as a result of radiation accidents or nuclear tests |
30,500.0 |
11,231.3 |
-19,268.7 |
36.8 |
||
|
Social policy measures |
925,002.0 |
862,978.4 |
-62,023.6 |
93.3 |
||
|
Child-care allowance to persons who had suffered from the effects of radiation exposure as a result of radiation accidents |
685,000.0 |
535,817.1 |
-149,182.9 |
78.2 |
||
|
Provision of State social assistance to certain categories of people in terms of health resort treatment, including return fare to the place of treatment |
9,825,019.8 |
8,739,323,4 |
-1,085,696.4 |
88.9 |
||
|
Child-care allowance for babies up to 18 months old to persons not subject to mandatory social insurance |
23,504,500.0 |
23,464,910.7 |
-39,589.3 |
99.8 |
||
|
Additional payment for outpatient and polyclinic assistance to employees under territorial mandatory medical insurance scheme |
4,197,943.3 |
1,467,490.8 |
-2,730,452.5 |
35.0 |
||
|
Payment for medical assistance to women during pregnancy, childbirth and lying-in period, along with regular medical check-ups of children from birth to 12 months old |
14,500,000.0 |
13,545,066.0 |
-95,434.0 |
93.4 |
||
|
Total expenditures |
306,214,977.3 |
303,062,236.4 |
-3,152,740.9 |
99.0 |
||
The Federal Mandatory Medical Insurance Fund carried out its financial activity in 2007 in accordance with the Federal Law No. 243-FZ of December 29, 2006.
The Fund's revenues for 2007 were approved in the amount of 154,736,501.1 thousand roubles, expenditures - 172,423,480.5 thousand roubles, i.e. with an estimated deficit of 17,686,979.4 thousand roubles, which is expected to be covered out of the Fund's carryover balance.
The fund's budget for 2007 was implemented in terms of revenues for 157,817,143.1 thousand roubles, or 102.0% of the revenues approved by the Federal Law.
The expenditure side of the Fund's 2007 budget was implemented in the amount of 158,176,868.7 thousand roubles, or 91.7% of the expenditures approved by the Federal Law On the Budget of the Federal Mandatory Medical Insurance Fund for 2007, including funds allocated to finance the territorial mandatory medical insurance scheme as part of the baseline MMI (mandatory medical insurance) scheme in the amount of 46,879,400 thousand roubles, or 29.6% of the total expenditures.
The Fund's expenses against the federal budget allocations including the attraction of the federal budget funds balance formed as of January 1, 2007, constituted 90,680,742.6 thousand roubles, or 105.6 percentage points of the allocations transferred in 2007 from the federal budget.
Implementation of the Federal MMI Fund budget in 2007 for the basic expenditure items (in thousand roubles):
|
Expenditures |
As approved in the Federal MMI Fund's budget for 2007 |
Implemented in 2007 |
|
|
|
|
Implemented in the reporting period |
% of implementation |
|
Funds of the Federal Mandatory Medical Insurance Fund transferred to the budget of the Social Insurance Fund |
18,697,943.3 |
15,144,051.2 |
81.0 |
|
Including: |
|
|
|
|
- for payment of medical assistance to women during pregnancy, childbirth and lying-in period, as well as regular medical check-ups of children from birth to 12 months old |
|
13,685,762.0 |
|
|
- additional payments for primary medical care to employees |
|
1,458,289.2 |
|
|
Of which: |
|
|
|
|
- to finalise settlements under 2006 contracts |
|
1,197,943.2 |
|
June 7, 2008
Moscow
