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Exercise 1.

 The Legislature passed a law of the subject of the Russian Federation, which found that the direction of spending 2/3 of the reserve fund of the Russian Federation are determined by the subject legislature when considering the subject of the Russian Federation the draft budget in the second reading. The volume of expenditure determined by each deputy by dividing 2/3 of the reserve fund by the number of deputies elected to the Legislative Assembly.

Contrary to whether this provision of the law of the Russian Federation federal budget legislation? If so, name the rule of law, which imply a different procedure for the formation of the expenditure part of the reserve fund.


Task 2.

The municipality appealed to the court for recognition of the illegal Article 14 of the law on the subject of the regional budget for the 3rd quarter of the financial year in terms of the transfer to the budgets of cities and districts of the costs of the regional budget for compensation payments to children.

What should be the decision of the court? Give your answer with reference to the rule of law.


Task 3.

In accordance with the Charter (Fundamental Law) of the Russian Federation subject to its jurisdiction are means the regional budget and off-budget regional and currency funds (article 104, part 1). Charter also defines the status and the formation of non-budget and currency funds (Articles 106 and 107).

Can these be treated as an invasion of establishing the scope of reference and powers of the Russian Federation?


Task 4.

The three heads of regional administrations of the Russian Federation subject made a proposal to include in the budget of the subject of the Russian Federation for the coming year the creation of a fund to support the mining industry. In order to accumulate funds was proposed 10% subsidy for co-financing of capital construction projects and 20% of the subsidies allocated from the federal budget to guide the formation of the fund.

Analyze the proposal. Specify inconsistencies budget legislation contained therein.


Task 5.

The regional governor issued a decree which ordered the head of the Territorial Mandatory Medical Insurance Fund to allocate funds from the budget fund for the payment of compensations to citizens affected by the floods.

Evaluate the validity of such acts.


Task 6.

The head of administration of the municipal district has issued a decree, according to which the authorities and officials who make decisions on the imposition of monetary penalties (fines) for administrative violations in the field of taxes and fees, provided the Administrative Code, ordered to enroll these fines in the budget of the municipal district at the rate of 100 per cent .

Give legal analysis of this order.


Task 7.

Article 76 of the RF subject of the law on the regional budget is established that the budget of the area subject to transfer tax revenues from the tax on the extraction of minerals in the form of hydrocarbons - according to the norm of 100 percent.

Rate the legality of that provision.


Task 8.


Task 9.

During the audit of financial and economic activities of budget institutions authority of the Federal Service for Financial and Budget Supervision was opened by the use of budget funds of the federal budget provided for the acquisition of a new production line for the purchase of apartments for employees of the institution. By the enterprise were applied financial and legal sanctions, namely, fined in the amount of triple the current discount rate of the CBR.

Is the current budget legislation imposing pena


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