al legislator can, proceeding from recognized and protected by the Constitution of the Russian Federation purposes and values, make changes to earlier established rules concerning conditions of occurrence and realization of the given right (including by means of time regulation), in particular in connection with insufficiency of the budgetary funds. However, at entering similar changes there should be observed instructions of the Constitution of the Russian Federation which proceed that in the Russian Federation as the legal and social state should be observed realization of rights and freedoms of a person and a citizen, including social rights based on the principles of validity and equality, and requirements that in the Russian Federation the laws canceling or belittling the rights and freedoms of a person and a citizen should not be issued (Article 55, Part 2), and restriction of rights and freedoms of a person and a citizen by the federal law is supposed only in that measure in what it is necessary with a view of protection of the bases of constitutional system, morality, health care, the rights and legitimate interests of other persons, maintenance of defense of the country and safety of the state (Article 55, Part 3) [1]. the problems of insufficiency of budgetary appropriations (insufficient filling of budgets), it is necessary to mention rather actual and not less significant at present question of redistribution of account obligations between budgets of different levels of the budgetary system of the Russian Federation. In practice there is the problem of search of resources for financing of obligations transferred. For the purpose of maintenance of equation of the state financial system, the federal legislator, transferring account obligations on the subordinate level, including on maintenance of citizens with measures of social protection, it is not exempted from powers on their realization and continues to bear the responsibility for creation of necessary financial conditions for appropriate realization of the corresponding powers by the subjects of the Russian Federation, beforehand having determined in the federal legislation the degree of participation in the legal regulation of joint conducting on the given subject. the situation of limitation, insufficiency of budgetary funds of budgets when it is impossible to provide realization of the rights of citizens in full, the legislator possesses the power to limit rights (including property rights) of the same persons for the purpose of protection of rights and legitimate interests of others (Article 55, Part 3 of the Constitution of the Russian Federation). Such conclusion is made proceeding from the legal position made by the Constitutional Court of the Russian Federation in the Definition of the Constitutional Court of the Russian Federation from December 21, 2 000 No. 261-O. As it is specified in the given decision, realization of the rights and legitimate interests of separate citizens should not render excessively negative influence on maintenance with budgetary funds of the rights and interests of all. It is especially actual in conditions of insufficiency of budgetary funds for the decision of many social problems connected with maintenance of such rights, as the right to life and dignity of the person. Therefore only in the form of the federal law there can be found balance between the rights and legitimate interests of the persons consisting in property relations with the state as creditors, and all other persons. Therefore any statutory-legal act adopted by authority, any legislative decision should be appreciated from the point of view of their financial and economic validity. are theoretical and practical questions firstly, whether realization of the rights of the citizens given by the system of the current legislation of the Russian Federation, can be put in dependence on filling of budgets, and secondly, whether the economic situation in the region can change so quickly after reforms carried out by the reforms in the state and with entering of essential changes into acts of the federal level. to item 5 Article 83 of the Budgetary Code of the Russian Federation, regulating the question of financing of the charges not stipulated by the budget in case legislative or other legal acts establish the budgetary obligations not stipulated by the law (decision) on the budget, the law (decision) on the budget is applied. given regulation has been disputed on its constitutionality by the Arbitration Court of the Republic of Karelia. Considering the question on the opportunity of admission of the application of the Court for consideration, the Constitutional Court has established, that the norm of item 5 Article 83 of the Budgetary Code of the Russian Federation can not be considered as the excluding opportunity of realization of privileges and indemnifications which according to the adopted laws are given due tothe mean...