An analysis of federal and regional legislation that affects, to one degree or another, issues of budget expenditures, must begin with the Budget Code of the Russian Federation (BC RF), the norms of which are fundamental in the field of legislative regulation of budgetary legal relations.

The main idea of ​​PB is to link public spending with the achievement of results that are significant for society. Budget Code of the Russian Federation in Art. 28 establishes the principles of the budget system of the Russian Federation. Art. 34 of the RF BC defines the principle of efficiency and economy in the use of budgetary funds, according to which "when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget" . The practical application of this generally correct norm is limited by the lack of a definition of the concept of a “specified result” and the requirements for evaluating this result.

An analysis of the provisions of the RF BC, in particular, Section III "Budget Expenditures", which regulate relations in the field of budget expenditures, shows that the focus on the costly nature of public expenditures remains. This is evidenced, in particular, by Art. 68 "Current expenses", which connects part of the budget expenditures not with the provision of goods and services necessary for society, but with ensuring the current functioning of public authorities and local governments, budgetary institutions, with the provision of support to other budgets and individual sectors of the economy in the form of subsidies, subsidies and subventions, etc. The connection with performance is even less obvious in Art. 70 "Expenses budget institutions". In accordance with this article, the purposes of spending budgetary funds of budgetary institutions can only be remuneration of employees of budgetary institutions, travel allowances, payment for goods, works and services under concluded state contracts and in accordance with approved estimates.

However, Art. 74 “Financing of expenses subject to conditions” contains a provision according to which the budget law may (but does not have to) determine the conditions for financing specific expenses provided for by the budget law that are obligatory for the recipient of budgetary funds to fulfill. In principle, such conditions may be the achievement of quantitatively defined indicators of social and economic efficiency, however, the current wording of Art. 74 allows you to interpret it arbitrarily broadly.

The sections of the RF BC devoted to the regulation of the budget process contain a number of norms that, on the one hand, make it unnecessary to apply and agree with the legislative (representative) bodies of quantitatively defined target indicators for the activities of budget recipients, and, on the other hand, may prevent the application of the principles of programmatic target budgeting.

So, according to Art. 181 of the RF BC, the indicators submitted for consideration and approval of the draft law on the budget do not include the requirement to set targets, for the achievement of which appropriate appropriations are allocated.

According to Art. 172 of the RF BC, in the list of information and documents on which the preparation of the draft budget is based, there are no reports on the effectiveness of the costs incurred in the previous period.

There is no requirement in the Budget Code of the Russian Federation to submit to the legislative (representative) bodies a draft budget law in a format that makes it possible to clearly trace the connection between budget policy and the performance that the government wants to achieve in the next financial year.

In accordance with Art. 233 of the Budget Code of the Russian Federation, the freedom of managers of budget funds is limited by the right to transfer budget allocations between recipients of budget funds in the amount of not more than 5 percent of budget allocations brought to the recipient. Thus, an important requirement of program-targeted budgeting - the independence of the heads of departments in the management of public resources - is difficult to implement.

Strict regulation of activities, the principle of distributing public funds according to economic classification items reduces control over budget execution to control over the targeted (by type of expenditure) use of budget funds, and not to checking the efficiency and effectiveness of public expenditures. Thus, Article 160 of the RF BC places responsibility for the implementation of the principle of effective use of budgetary funds primarily on the main managers of budgetary funds and managers of budgetary funds. At the same time, in accordance with the norms of Article 283 of the RF BC, the inefficient use of budgetary funds is not directly considered as a basis for the application of coercive measures for violating the budgetary legislation of the Russian Federation. In addition, the current legislation does not oblige the majority of public authorities authorized to implement and control the execution of the budget to verify the effectiveness and efficiency of public spending. As an exception to the rule, one can cite Article 2 of the Federal Law of January 11, 1995 No. 11-FZ (as amended on December 1, 2004) “On the Accounts Chamber of the Russian Federation” 8, according to the norms of which, one of the tasks of the Accounts Chamber of the Russian Federation is to determine efficiency and expediency of spending public funds and the use of federal property. By analogy with this norm of the federal law, the corresponding task of determining the effectiveness of budget expenditures was set for the regional bodies of state financial control, which was reflected in the norms of the relevant laws of the constituent entities of the Russian Federation.

The negative aspects of the Budget Code of the Russian Federation include the absence in its chapters on the budget process of any norms providing for the preparation of a draft budget using and taking into account data on the effectiveness and efficiency of expenditures incurred by the state in the previous financial year. In addition, there are no norms that ensure that the legislative (representative) authorities are provided, together with the draft budget, with any data that allows one to draw a conclusion about the degree of fulfillment of expenditure obligations imposed by federal and (or) regional regulatory legal acts on the authorities of a particular subject. RF.

At the same time, at the federal level, a number of individual elements have been fixed that allow for the effective spending of budget funds. For example, first appeared in the Decree of the President of the Russian Federation dated April 8, 1997 No. 305 "On priority measures to prevent corruption and reduce budget expenditures when organizing the purchase of products for state needs" 9 and subsequently enshrined in the RF Budget Code, the principle of competitive placement of state and municipal orders ( articles 71, 72).

By order of the Government of the Russian Federation of July 10, 2001 No. 910-r 10 (as amended by the Decree of the Government of the Russian Federation of June 6, 2002 No. 388), the Program for Social economic development Russian Federation for the medium term (2002-2004). It should be noted that one of the most important tasks that need to be solved in order to achieve medium-term goals, according to the provisions of the mentioned Program, is the task of strict fulfillment by the state of its financial obligations and the use of the budget as an active tool of state economic policy. First of all, this concerns increasing the efficiency of spending budget funds. This Program also notes that one of the main directions of budget policy in the medium term is to improve the state's policy in the field of expenditures (based on criteria reflecting the effectiveness of budget funds and determined based on the priorities of socio-economic policy).

The above provisions were also reflected in the Program for the Development of Budgetary Federalism in the Russian Federation for the period up to 2005, which was approved by Decree of the Government of the Russian Federation of August 15, 2001 No. 584 11 (as amended on February 6, 2004). The specified program notes that at present the authorities of the constituent entities of the Russian Federation and local self-government are not able to ensure the balance of their budgets, and are forced to pursue a policy of selective and / or partial fulfillment of their obligations, accumulating (including through borrowing) debt. Under such conditions, there are no incentives not only to pursue a responsible budget policy, but also to improve the quality of public services, effective cost management (which is especially important in conditions of limited budgetary resources), the development and implementation of programs for the development and reform of the public sector. It is also noted the need to expand the powers of the authorities of the constituent entities of the Russian Federation and local self-government to independently determine the composition and types of budgetary institutions, the structure of employment in public sector, level wages, other expenses of regional and local character. At the same time, it is necessary to introduce into budget practice methods for assessing the effectiveness of budget expenditures and the quality of services provided, modern methods of budget planning.

Considerable attention in the Program for the Development of Budgetary Federalism in the Russian Federation for the Period up to 2005 was given to the provision of financial assistance from the federal budget to the constituent entities of the Russian Federation, which was planned to be implemented through five specialized funds, one of which was the Regional Finance Reform Fund. The procedure for selecting constituent entities of the Russian Federation to provide funds from the said Fund, as well as the procedure for granting and spending subsidies, were determined in Decree of the Government of the Russian Federation dated 08.05.2002 No. 301 “On approval of the regulation on the provision and spending of subsidies from the Regional Finance Reform Fund” 12 .

The specified Government Decree determines that subsidies from the Fund will be provided only to those constituent entities of the Russian Federation selected on a competitive basis that will consistently implement state and municipal finance reform programs developed in accordance with the Main Directions for Reforming Regional Finance. At the same time, one of the main directions of reforming regional finances, defined in the same decree of the Government of the Russian Federation, is the reform of the budget expenditure management system, which primarily implies:

formation and application of criteria for spending budget funds and evaluating the effectiveness of these expenditures;

conducting regular surveys and audits of budget expenditures;

introduction of formalized methods for assessing the full cost of state and municipal services, taking into account financing from the budgets of all levels.

In order to improve the procedure for monitoring the compliance by the constituent entities of the Russian Federation with the requirements of the Budget Code of the Russian Federation and monitoring the quality of budget management of the constituent entities of the Russian Federation, Order No. 98 of the Ministry of Finance of the Russian Federation dated May 11, 2005 “On monitoring compliance by the constituent entities of the Russian Federation with the requirements of the Budget Code of the Russian Federation and the quality of budget management” was signed subjects of the Russian Federation” 13

Of particular interest are the lists of data (key parameters) given in Part 2 of Annexes 1 and 2 to the specified order of the Ministry of Finance of the Russian Federation and necessary for assessing the quality of management of regional and local budgets. These parameters can be used to develop their own methodological materials for assessing the quality of budget management of the subject. However, it should be noted that the use of these parameters is advisable if it is necessary to assess the effectiveness of expenditures and the quality of budget management in general. At the same time, they are unlikely to be able to objectively reflect the situation when assessing specific main budget fund managers (GRBS).

Of the documents of the federal level, affecting to one degree or another the issues of increasing the efficiency of budget expenditures, the following acts should be noted:

Decree of the Government of the Russian Federation No. 1688-r 14 dated November 21, 2003, which approved the plan of measures to ensure the restructuring of the public sector for 2003-2004. One of the activities included in this plan is the development and use of methods aimed at improving the effectiveness of federal budget expenditures;

Order of the Ministry of Finance of the Russian Federation of December 19, 2003 No. 399 15 (as amended on February 24, 2005), which approved the procedure for monitoring the public sector. Monitoring of the public sector is carried out in accordance with the forms of monitoring approved by this Order by the main administrators of federal budget funds and applies to all administrators and recipients of federal budget funds of the corresponding chief administrator of funds.

Decree of the Government of the Russian Federation of May 22, 2004 No. 249 16 (as amended on December 23, 2004), which approved the Concept for reforming the budget process in the Russian Federation.

Let us briefly dwell on the main principles of reforming the budget process.

First, the basic principles of reforming the budget process apply to all levels of the budget system. Secondly, state authorities and local governments are encouraged to approve own plans for the implementation of the Concept. And, thirdly, what is the content of the idea of ​​reform? what should be included in the relevant plans for its implementation for any level of budget - in shifting the focus of the budget process from managing budgetary resources (costs) to managing results. This goal can be achieved by:

increasing responsibility and expanding the independence of participants in the budget process and administrators of budget funds;

setting clear medium-term targets.

The main directions of reforming the budget process are:

reforming the budget classification and budget accounting;

allocation of the budget of "current" and "accepted" obligations. It is important to note that the composition of the budgets of "current" and "accepted" obligations, the procedure and methodology for determining their volumes should be established by the executive authorities of the appropriate level;

improving medium-term planning;

development and expansion of the scope of program-target methods of budget planning;

streamlining procedures for the preparation and review of the budget.

The development and expansion of the scope of application of program-target methods of budget planning involves:

the presence of procedures for assessing the effectiveness and efficiency of budget expenditures “built into” the budget process;

a phased transition from the estimated principle of planning and financing expenditures to results-based budgeting planning;

a direct relationship between the distribution of budgetary resources and the actual or planned results of their use in accordance with the established priorities of public policy.

The main innovation of the Concept - medium-term financial planning - is the transition from actual planning from year to year to planning for the medium term, and rolling adjustment of future periods (Figure 8). It is important that in the new system the medium-term financial plan is approved - and in the future - by law.

Figure 8

The concept of reforming the budget process of the Russian Federation declares the following ways to introduce PB elements:

provision of annual reports of budget planning entities on the results of the main activities;

improving the methodology for developing and implementing targeted programs (federal, regional, municipal);

introduction of departmental targeted programs into budgetary practice;

competitive distribution of a part of the budget of "assumed obligations" based on the results of budget programs;

expanding the powers of administrators of budget programs.

Summing up the above, it should be noted that the current Russian legislation, which to some extent regulates budgetary legal relations, does not orient the participants in the budget process to the use of PB methods in order to increase the efficiency of public spending.

In general, an analysis of the provisions of the RF BC regarding the expenditure part of budgets of all levels allows us to conclude that its norms, although they reinforce the need for efficient spending of budget funds, do not guide law enforcers to use systems for planning and monitoring the socio-economic performance of budget expenditures. .

The regulatory legal acts of the federal level do not contain a list of analytical indicators that allow assessing the effectiveness of budget expenditures. In addition, most of the regulatory legal acts related to the efficient use of budgetary funds are of a framework nature and require a lot of organizational and technical work to implement their norms.

Systematic work on the introduction of program-targeted budgeting should be carried out simultaneously in two directions. First, it is necessary to develop a transition program government controlled to management by results (goals) and, secondly, to bring the budget process in line with the new type of management. As part of the second task, it is necessary to bring the current budget legislation into line with the practice of program-target budgeting.

Program-targeted budgeting of expenditures contributes to the observance of a unified approach to the rational use of funds both for solving the most acute problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.

Measures to improve the budget process can have a local effect, or they can lead to radical changes. It is precisely these changes that are brought about by the introduction of performance-based budgeting, or program-targeted budgeting, which radically changes not only the content of all stages of the budget process, but also the very concept of public expenditure management.

Budget projections set for the medium term should be relatively permanent, as they serve as a guideline for the authorities in the development of programs and activities aimed at solving problems and achieving public policy goals. However, the adoption of multi-year budgets in itself does not guarantee the continuity and stability of budgetary policy if there are no sufficiently reliable forecasts of the parameters of economic and social development.

Guidelines for the development and implementation of state programs define the requirements for the development of projects and the preparation of reports on the progress of their implementation and evaluation of effectiveness, as well as the procedure for monitoring their implementation by the Ministry of Economic Development. The list of state programs is formed based on the goals and indicators of the Concept of long-term socio-economic development of the Russian Federation for the period up to 2020. The list contains the names of programs, responsible executors, co-executors, as well as the main directions of implementation for each of them.

The main features of the program-target method of public finance management and budgeting are:

• distribution of budgetary funds by projects and strategic directions, and not by types of costs;
• development of targeted programs taking into account the decrees of the head of state and government and in accordance with the stated strategic priorities;
• implementation of departmental control over the target and efficient use budget funds;
• reflection of the program budget not only through financial indicators, but also indicators of the effectiveness of the socio-economic activities of ministries and departments.

Figure 1. Building a budget model and evaluating the effectiveness of projects

The main advantages in the implementation software products, is to monitor key indicators and implement operational control at various levels.

Ministry of Education and Science of the Russian Federation

St. Petersburg State Polytechnic University

Department of Finance, Money Circulation and Credit

Course work

on the course: Budget planning and forecasting

on the topic: The use of the program-target method in budget planning and forecasting on the example of the budget of the city of Omsk

Introduction

1. The essence and significance of the program-target method of budget planning

1.1 The essence of the program-target method of budget planning

1.2 Targeted integrated programs as an effective result of the program-target method

1.3 Advantages and disadvantages of the program-target method

2. The use of the program-target method in planning the budget of the Municipality of the city of Omsk

2.1 Socio-economic characteristics of the city of Omsk

2.2 The practice of planning expenditures of the budget of the city of Omsk by the program-target method

2.3 Fulfillment of expenditure obligations of the city of Omsk

3. Proposals for effective planning of the budget of the city of Omsk by the program-target method

Conclusion

Bibliography

Appendix

Introduction

The relevance of the topic of this course work lies in the fact that the program-target method is used in the financing of individual state programs of social and economic development. It makes it possible to identify sources of resources for the implementation of programs and determine the effectiveness of these programs.

The very idea of ​​the program-target method is to focus not only on the possibilities of the budget, but also on how to use them most effectively in order to obtain specific results. The PCM is closely related to the normative, balance and economic-mathematical methods and involves the development of a plan starting with an assessment of final needs based on the goals of economic development with further search and identification of effective ways and means to achieve them and provide resources.

The purpose of this course work is to consider the features of the application of the program-target method in budget planning and forecasting, consideration of planning practice this method when planning expenditures of the budget of the municipality.

The objectives of this course work include:

Consideration of the essence of the program-target method of budget planning;

Identification of the advantages and disadvantages of using the program-target method;

Studying the practice of planning expenditures of the budget of the city of Omsk by the program-target method;

Making proposals for the effective planning of expenditures of the budget of the city of Omsk by the program-target method.

The subject of this course work is the program-target method of budget planning.

The object of this course work is the budget of the municipality - the city of Omsk.

The research methods used in the preparation of the course work include, on the one hand, an empirical part, and, on the other hand, they are supported by a voluminous theoretical and methodological base. The basis of the empirical base of the course work is the consideration of the application of the program-target method in planning the expenditures of municipalities of the Russian Federation. The theoretical and methodological basis of the study are the works of domestic and foreign scientists and specialists, legislative and regulatory acts of the Russian Federation, methodological and reference materials.

1. The essence and significance of the program-target method of budget planning

1.1 The essence of the program-target method of budget planning

Program-targeted planning is one of the types of planning, which is based on the orientation of activities towards achieving the set goals. In fact, any planning method is aimed at achieving any specific goals. But in this case, the planning process itself is based on the definition and setting of goals, and only then are the ways to achieve them selected.

The essence of the PCM lies in the selection of the main goals of social, economic, scientific and technological development, the development of interrelated measures to achieve them on time with a balanced supply of resources, taking into account their effective use. That is, program-target planning is built according to the logical scheme “goals - ways - ways - means”. First, the goals to be achieved are determined, then the ways of their implementation are outlined, and then more detailed methods and means are outlined. Ultimately, having set some goals, the organizer develops a program of action to achieve them. It follows that a feature of this planning method is not just forecasting future states of the system, but drawing up a specific program to achieve the desired results. That is, the program-target planning method is “active”, it allows not only to observe the situation, but also to influence its consequences, which distinguishes it favorably from most other methods.

Compared to other methods, the program-target method (PCM) is relatively new. It has become widespread only in recent years, although it has been known for a long time and was first used during the development of the plan of the State Commission for the Electrification of Russia. The PCM is closely related to the normative, balance and economic-mathematical methods and involves the development of a plan starting with an assessment of final needs based on the goals of economic development with further search and identification of effective ways and means to achieve them and provide resources. This method implements the principle of planning priority.

The PCM is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, production, organizational, economic, social and other tasks and activities linked by resources, performers and deadlines.

Program-target planning can be applied at various organizational levels: microeconomic - in relation to a separate organization, and macroeconomic - in relation to the country's economy as a whole. In each of these cases, there is a specific application of the planning method under consideration.

With a program-target approach to intra-company planning, the basis for managing an organization is the so-called target program of an enterprise, which formulates the company's goals and a set of measures to achieve them. Because terms external environment are constantly changing, the program is expected to be periodically adjusted and brought into line with current state market. At the same time, short-term development programs of the company are a concretization and continuation of the target program of the enterprise. Carrying out activities to change the goals of the company and the program of action is the task of the manager of the organization, the top manager. The process of program-target planning in the organization takes place in stages. In this case, the following stages are distinguished.

1. Development of common goals.

2. Definition of specific, detailed goals for a given, relatively short period of time.

3.Determination of ways and means to achieve them.

4. Monitoring the achievement of goals by comparing planned indicators with actual ones.

In practice, it has been proven that the use of program-targeted planning in organizations can improve the accuracy of forecasts and bring planned indicators closer to actual ones, which greatly contributes to the successful development of the company.

The program-target method is one of the most common and effective methods state regulation economy used in most developed countries. This method involves the development of a plan based on the goals of economic development with further search and identification of effective ways and means to achieve them and provide resources.

Program-target planning also faces more specific tasks, such as a direct impact on the location of new enterprises, migration flows, the development of individual territorial entities (development of new areas, economic recovery of depressed areas, resolution of acute environmental and economic situations, etc.).

The program-target method of planning and management presupposes a certain documentary base. The main document that characterizes the socio-economic processes in Russia from the point of view of planning and determines the regulatory role of the state is the forecasts of socio-economic development for the corresponding periods. Their content goes beyond pure forecasts, as they contain real proposals for the impact on the country's economy. More specific planning documents are complex targeted programs.

Thus, having considered the value of the program-target method of planning budget expenditures, we can conclude that the program-target method of budget planning provides a direct relationship between the distribution of budgetary resources and the actual or planned results of their use in accordance with the established priorities of state policy. Program-targeted budget planning proceeds from the orientation of budgetary resources towards the achievement of socially significant and, as a rule, quantifiable results of the activities of budgetary funds administrators.

1.2 Targeted integrated programs as an effective result of the program-target method

The target complex program is a document that reflects the purpose and complex of production, research, organizational, economic, social and other tasks and activities aimed at solving economic problems in the most efficient way and linked by resources, performers and implementation timelines.

1. Socio-economic programs - provide for solving social problems and improving the material standard of living of the population.

2. Scientific and technical programs - aimed at solving scientific and technical problems, accelerating the introduction of scientific and technological achievements into production, which will ensure a significant positive effect in the near future. The list of scientific and technical programs is formed based on the priorities of economic development.

3. Production and economic programs - designed to solve major inter-sectoral problems in the field of production, contributing to an increase in the efficiency of existing and development of new industries.

4. Territorial programs - aimed at the transformation of regions, the integrated development of new territories and the solution of other problems in the regions.

5. Environmental programs - are a set of environmental protection measures.

6. Organizational and economic programs - aimed at improving the organization of economic management.

Target complex programs also differ in their time duration. They can be long-term, developed for a period of more than five years, and medium-term - up to five years.

The development of the ICT using the program-target method is carried out in a certain sequence:

1. A list of the most important problems is compiled. A certain problem is identified and an initial task is issued for the development of a program to solve it, in which the goals of the program, resource limits, participants in the implementation of the program and other necessary information are determined.

2. An assignment is given to develop a program to solve a specific problem. It reflects the goals of the program, resource limits, participants and the timing of the program. At this stage, the parameters characterizing the goals of the program are specified and the tasks of its implementation for individual periods are determined. The general goal is divided into sub-goals.

3. The composition of tasks and a set of measures for the implementation of the program are formed. The composition of the main tasks of the program is set on the basis of the constructed hierarchy of goals. For each of the tasks, successive stages of their implementation are developed.

4. Calculation of the main indicators and resource support of the program. The costs of material, labor, financial resources necessary for the implementation of the program are determined. Lists of material resources are formed with indication of suppliers and recipients. At this stage, the effectiveness of the program implementation is calculated.

5. Final stage. It is associated with the formation of program documents, coordination and, if necessary, with the approval of the program.

Figure 1 shows the principles for selecting effective targeted programs.

Fig.1. Principles for selecting effective targeted programs

economy budget planning

The concept of the target program should include the following sections:

Substantiation of the compliance of the goals and objectives of the target program with the goals and objectives of the development of the economy and social sphere of the subject;

Justification of the expediency of developing a target program;

Characteristics and forecast of the development of the current problem situation in the area under consideration without using the program-target method;

Possible options for solving the problem, assessing the benefits and risks arising from various options for solving the problem;

Approximate terms, and, if necessary, the stages of solving the problem by the program-target method;

Proposals on the goals and objectives of the target program, target indicators and indicators that allow assessing the progress of the target program implementation by years;

Preliminary assessment of the expected efficiency and effectiveness from the implementation of the target program;

Proposals for the executors of the target program;

Proposals on the developer of the target program and the executor-coordinator of the target program;

Proposals on the main directions of financing of the target program; general principles and mechanisms for the formation of activities of the target program.

So, the target program is a document that reflects the purpose and complex of research, social, production, organizational, economic and other tasks and activities linked by resources, performers and deadlines. According to their content, target complex programs are divided into socio-economic, scientific and technical, industrial and economic, territorial, organizational and economic and environmental.

1.3 Advantages and disadvantages of the program-target method

IN Lately the program-target method has been increasingly used as a tool for budget planning. The choice of this method is primarily due to its features and advantages, which make it possible to carry out the full cycle of the management process - from setting planning tasks to evaluating the result and efficiency of budget expenditures.

Advantages of the program-target method:

1. Provides a clear understanding to government agencies and society of what budgetary funds are spent on;

2. Ensures transparency of the budget and makes it possible to assess, based on the consequences of budget execution, whether the goals set at the planning stage have been achieved and whether the tasks have been completed;

3. Requires a more disciplined budgeting process, as it sets specific performance targets and corresponding spending targets, making it harder to use these funds for purposes that differ from those originally defined;

4. Organizes the organization of the activities of the chief manager regarding the formation and execution of his budgets by clearly dividing the responsibility between the responsible executors in his system for the implementation of each budget program, and also increases the responsibility of the chief manager as a whole for observing the responsibility of all his budget programs the established purpose of its activities, their financial support and improves the management of budget programs;

5. Provides an opportunity to increase the efficiency of distribution and use of budgetary funds, ensuring priority areas and expediency of individual budget expenditures based on greater awareness of a specific budget program;

6. Provides an opportunity to revise the functional classification of budget expenditures to bring it to international standards and use it solely for the purpose of compiling consolidated budgets;

7. Target program provides simultaneous solution of several tasks:

Planning goals and desired outcomes;

Calculation of the need for resources for each activity separately, for a set of activities by stages of implementation and in general for the program for the entire period of its implementation;

Planning the activities of the executors of activities in the key of program objectives and drawing up a balance of resources in the system of strategic goals;

Resource planning from various sources in the format of similar program objectives.

Despite a number of advantages, the program-target method still has disadvantages:

1. Methodical incompleteness. To date, clear, well-established definitions have not been created for a wide range of conceptual provisions for the development and implementation of integrated programs, there is no common point of view of researchers on the fundamental concepts of program-targeted planning and management, the relationship between a plan and a targeted integrated program. As a result, programming methods have to be adapted to already existing methods planning and management. All this significantly limits the scope of application of the program-target approach, which is most effective for solving well-studied problems, since it is relatively easy for them to conduct research according to the "goal - system of measures - management system" scheme.

2. Program-target planning is used mainly to improve existing management systems, and not to solve new problems. This situation is also related to the lack of scientific base on this issue. Program managers prefer to use the old tried and tested methods when creating new management systems to reduce risk. However, this is not always the optimal approach, which does not benefit the program being created.

3. "Forgetfulness" of control systems. This refers to the situation when, at some stage in their development, control systems begin to lose touch with the problems for which they were created. Experts attribute this to the fact that such a connection was not initially fully taken into account when creating a system, determining its boundaries, structure, functions, etc. In addition, there is often a discrepancy between the resources expended and the social significance of the problem, which does not contribute to its successful solution. .

4. Lack of adequate methods for calculating the economic efficiency of programs. As a result, it is impossible to objectively justify the need to create a program and an appropriate management system to solve any particular problem.

5. Insufficient efficiency. Sometimes, from the moment a problem appears to the moment a program is implemented to solve it, many years pass, during which irreparable damage is caused to society from ignoring the problem. For example, the problem of protecting the environment was hushed up for decades, until finally special programs were created. Sooner or later, problems will still "surface", but it is obvious that the sooner this or that problem is discovered and solved, the more damage can be prevented.

Thus, the program-target method has both advantages in application and disadvantages. All the shortcomings of program-target planning are associated with the lack of a scientific base on this issue. Therefore, in order to optimize the process of program-target planning, further and deeper scientific developments in this area are needed.

2. The use of the program-target method in planning the budget of the Municipality of the city of Omsk

2.1 Socio-economic characteristics of the city of Omsk

The city of Omsk was founded on August 2, 1716 and has had the status of a city since 1782. The issues of local importance of the municipality of the city of Omsk include:

Formation, approval, execution of the budget of the city of Omsk and control over its execution;

Establishment, modification and abolition of local taxes and fees;

Possession, use and disposal of property owned by the municipality of the city of Omsk;

Provision of low-income citizens living in the city of Omsk and in need of better housing conditions;

Creating conditions for the provision transport services to the population and organization of transport services for the population within the boundaries of the city of Omsk;

Organization of the provision of public and free primary general, basic general, secondary (complete) general education in basic general education programs;

Organization of the provision of primary health care, emergency medical care in the city of Omsk;

Creation of conditions for providing residents of the city of Omsk with communication services, public catering, trade and consumer services and more.

Consider the financial situation of the city of Omsk. To do this, consider the main indicators of the budget of the city of Omsk for 2009.

So, the city budget revenues are formed from 3 sources:

tax revenues;

non-tax income;

Free income.

The budget of the city district for 2009 was approved in terms of revenues in the amount of 13,793 million rubles. The revenue budget was executed in the amount of 13,816 million rubles, or 100.2% of the approved plan. Such data indicate that the forecast was carried out as accurately as possible, which indicates the use of the most correct methodology for planning budget revenues.

In the structure of the revenue part of the budget, the largest specific gravity take income tax individuals- 35.1%, property taxes - 24.4%, income from the use of state and municipal property - 15.1%, taxes on total income - 9.3%.

Financing of expenses in the reporting period was carried out within the approved budget in accordance with the consolidated budget list and cost estimates of the recipients of funds in the treasury system of budget execution. City budget expenditures were carried out in the structure of the classification of operations of the public administration sector, the functional classification of expenditures of the budgets of the Russian Federation, taking into account additional codes within the annual limits of budget obligations.

The budget of the city district for 2009 was approved for expenses in the amount of 14,825 million rubles. Execution of the budget of the city of Omsk for 2009 by sections, subsections, target articles and types of expenses of the classification of budget expenses in the amount of 14,373 million rubles, which is 96.9% of the approved plan. That is, the costs incurred were less than planned. This is of course a positive thing for financial position cities and leads to a reduction in the budget deficit (compared to the planned one), but at the same time this indicates inaccurate planning of budget expenditures.

It should be noted the increase in the total amount of budget expenditures of the city of Omsk in 2009 by 1.6%. This is due to the fact that in 2009, larger subsidies are provided from the budget of the city of Omsk for:

For equity financing of capital repairs apartment buildings;

To compensate for lost income from the provision of benefits for the services of municipal baths in the city of Omsk;

To compensate for lost income from the transportation of passengers and luggage by urban automobile and electric (except railway) transport, including garden routes;

To compensate for lost income in connection with the establishment of benefits for travel in urban municipal transport for certain categories of citizens;

For reimbursement of expenses to small and medium-sized businesses of the city of Omsk, carrying out innovative activity on the territory of the city of Omsk;

For cost recovery public organizations carrying out activities in the city of Omsk aimed at supporting the family, the older generation, the disabled, veterans of war and military service, and so on.

The budget deficit for 2009 amounted to 556.9 thousand rubles. Borrowed funds in the amount of 214.7 thousand rubles were attracted in the reporting year to cover the budget deficit and pay off the municipal debt.

Thus, the budget revenues of the city of Omsk in 2009 amounted to 13.8 billion rubles, which exceeds the approved plan by 0.2%. Budget expenditures amounted to 14.4 billion rubles, which is less than 3.1% of the approved plan. The budget deficit for 2009 amounted to 556.9 thousand rubles, which was covered by borrowed funds. Such data make it possible to judge the favorable socio-economic trends in the development of the city of Omsk, since the budget deficit does not exceed the limit value of the size of the budget deficit of the municipality, established budget code(10% of income).

The main strategic goal of the city's development is to improve the quality of life of its residents. To achieve this goal, the Administration of Omsk carries out its activities in several directions at once. The implementation of long-term targeted programs, departmental development programs in various areas continues: health care, education, culture, sports, construction, public safety. The municipality is engaged in supporting investment activities, the consumer market of Omsk, international and foreign economic relations. All this affects the socio-economic development of the city as a whole.

2.2 The practice of planning expenditures of the budget of the city of Omsk by the program-target method

In accordance with the Decision of the Omsk City Council dated December 23, 2009 No. 300 "On the budget of the city of Omsk for 2010 and the planning period of 2011 and 2012", the planning of expenditures of the budget of the city of Omsk is carried out using the program-target method.

The program-target method is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, social, production, organizational, economic and other tasks and activities linked by resources, performers and deadlines.

In accordance with the current legal acts of the Administration of the city of Omsk, the Department of City Economic Policy and the Department of Finance and Control carry out methodological guidance and coordination of work on the development and implementation the following types target programs:

Long-term target programs;

Departmental targeted development programs.

The volume of budget allocations for the implementation of target programs is approved by the Decision of the Omsk City Council on the budget of the city of Omsk for the next financial year (next financial year and planning period) as part of the departmental structure of expenditures of the budget of the city of Omsk for each target program corresponding to the target item of expenditure of the budget of the city of Omsk in accordance with by the resolution of the Administration of the city of Omsk, which approved the target program.

The decision of the Omsk City Council for 2010 provides funding for 19 targeted programs - 16 long-term and 3 departmental. The total amount of funding for these programs from the budget of the city of Omsk in 2010 will be 1170 million rubles. The total amount of expenses in the budget of the city of Omsk for 2010 is provided in the amount of 12343 million rubles. That is, the amount of funding for targeted programs will be 9.5% of the total planned budget expenditures. This makes it possible to judge that the planning of expenditures for targeted programs has an integral effect on the planning of the total amount of expenditures of the budget of the city of Omsk.

A long-term target program is an urgent, comprehensive legal act adopted by authorized subjects of law, requiring material costs and phased implementation, including a system of priority measures aimed at achieving socially significant goals.

Table 2.1. List of long-term targeted programs provided for financing from the budget of the city of Omsk in 2010 (thousand rubles)

Having studied the long-term targeted programs envisaged from the budget of the city of Omsk in 2010, we can conclude that total amount expenses provided from the city budget for 2010 to finance long-term targeted programs amounted to 949.7 million rubles, which is 7.7% of the total planned budget expenditures for 2010. That is, this indicates that the planning of expenses on the financing of long-term target programs of the city of Omsk significantly influenced the planning of the total amount of city budget expenditures for 2010.

The largest share in the total amount of funding for long-term target programs is the cost of financing the cerebral palsy of the city of Omsk "Capital investments in the infrastructure of the municipality of the city of Omsk, Omsk region for 2009-2012."

Within the framework of the program, it is planned to carry out activities to develop the housing and communal complex, construction and reconstruction of infrastructure facilities, social facilities, which will improve the image of the city of Omsk and ensure its socio-economic development and investment attractiveness in accordance with the goals and objectives of the development of the economy and social sphere of the city of Omsk.

The goal of the program is to improve the quality of life of the population of the city of Omsk by ensuring the sustainable functioning and development of the housing and communal complex, engineering, transport infrastructure and the social sphere of the city of Omsk. The most significant priorities for achieving the goal include 100 percent implementation of the work plan for the overhaul of apartment buildings, an increase in the area of ​​reconstructed local roads within the city of Omsk, the additional commissioning of 9 educational facilities, 4 healthcare facilities, 5 physical culture and sports facilities. The use of the program-target method to solve the problems of the development of the city of Omsk will improve the efficiency of planning and use of financial resources for the implementation of the activities provided for by the program, and ensure a significant increase in the volume and quality of health care services provided to the population, education, culture, physical culture and sports, housing and municipal and transport complexes, in addition, will help reduce the negative consequences of the global financial crisis to maintain the level and quality of life of the population of the city of Omsk.

It is planned to allocate 2,047,263.9 thousand rubles from the budget of the city of Omsk for the implementation of the program activities, including:

2009 37.3%;

2010 - 21.1%;

2011 - 20.4%;

2012 - 21.1%.

To assess the effectiveness of the program, 10 target indicators are used, including indicators in the following areas:

Ensuring reliable and sustainable customer service with housing and communal services;

Improving the architectural and artistic quality of the development of the city of Omsk, the level of improvement and landscaping;

Construction and reconstruction of transport infrastructure facilities in the city of Omsk;

Construction and reconstruction of social facilities: education, culture, healthcare, physical culture and sports in the city of Omsk.

One of the objectives of the Program is to improve the living conditions of the population of the city of Omsk and the quality of the provision of housing and communal services. To assess the achievement of the task, 2 indicators are used:

1. Implementation of the work plan for the overhaul of apartment buildings;

2. The number of residential premises provided to citizens in connection with the recognition of multi-apartment residential buildings as emergency.

As part of the provided long-term target programs for 2010 for the city of Omsk, it is worth noting such a long-term target program as "Development of the city's municipal health care" for 2010-2014. Its share in the total amount of expenses provided for financing long-term targeted programs from the budget of the city of Omsk is 14.5%. The planning of expenditures for the implementation of this program influenced the planning of both the total amount of the city's budget expenditures and, in particular, such an item of budget expenditures as "health care, Physical Culture and sport”, the planned value of which for 2010 amounted to more than 4 billion rubles.

The need to prepare and implement the program is justified by a number of socio-economic factors, such as: the complexity of solving the health problems of the city of Omsk, as well as the participation in the implementation of the program activities of two structural divisions Administration of the city of Omsk (Health Department of the Administration of the city of Omsk, Department of Construction of the Administration of the city of Omsk). The purpose of the program is to implement measures aimed at improving the organization of medical care for the population, development and technical re-equipment municipal institutions health care of the city of Omsk, providing the population of the city of Omsk with high-quality medical care, reducing the incidence, overcoming negative medical and demographic trends. The goal is to be achieved by the beginning of 2013.

From the budget of the city of Omsk, it is planned to allocate funds in the amount of 1,179,824.65 thousand rubles to finance the activities of the program, including:

In 2010 - 26.2%;

In 2011 - 18.0%;

In 2012 - 55.8%.

Main target indicators of the Program:

General mortality rate of the population;

Indicator of natural profit (loss) of the population;

Infant mortality rate;

Maternal mortality rate;

Perinatal mortality rate;

The proportion of disabled children under the age of 1 year;

Share of infant mortality from intrauterine infections;

The volume of emergency medical care per person per year;

Indicator of the average waiting time for an ambulance brigade;

Indicator of staffing of municipal health care institutions of the city of Omsk with medical personnel;

The indicator of provision with doctors of the population;

Indicator of the average age of medical staff;

The indicator of satisfaction of the population with the provision of medical care.

Using all the presented indicators when planning the costs of financing this program, the administration of the city of Omsk will be able to most accurately plan the amount of expenses for the implementation of this program without the need to make amendments and changes to the Program in the process of its implementation.

A departmental target program is a set of measures interconnected in terms of resources, executors and deadlines for the implementation of measures implemented by the main manager of budgetary funds and ensuring the solution of sectoral tasks in the field of his responsibility in the field of socio-economic development. Departmental targeted programs are aimed at the implementation by the subjects of budget planning of state policy in the established areas of activity, ensuring the achievement of goals and objectives of socio-economic development, and increasing the effectiveness of federal budget expenditures.

For 2010, funding is provided for 3 departmental target programs of the city of Omsk with a total amount of 68.3 million rubles. This is 0.5% of the total amount of expenses provided for by the budget of the city of Omsk for 2010. Despite the fact that the share of expenditures for the implementation of these target programs is insignificant and less than the share of expenditures for long-term target programs in the total amount of expenditures, it is still worth noting that the planning of expenditures for financing these target programs influenced the planning of the total amount of budget expenditures for 2010. .

Table 2.2. List of departmental targeted development programs provided for financing from the budget of the city of Omsk in 2010

Having considered the departmental target programs provided for financing from the budget of the city of Omsk, it can be noted that the largest share of funding in this type of target programs belongs to the TSP "Development of the municipal education system of the city of Omsk for 2009-2013".

The main goal of the Program is the development of the municipal education system of the city of Omsk to ensure the availability of quality education that meets the requirements of innovative development of the economy, the modern needs of society and every citizen. Analysis of the state of the municipal education system of the city of Omsk allows us to identify a number of the most actual problems which this Program is aimed at:

Insufficiency of program-methodical, material and technical conditions that ensure the availability of quality education;

Lack of a unified information environment;

Limited material and technical support of municipal educational institutions of the city of Omsk;

Steady trend of aging of teaching staff, insufficient number of young specialists in the field of education;

Lack of conditions in the municipal educational institutions of the city of Omsk: for catering and medical care students; to improve professional competence teaching staff municipal educational institutions; to ensure the unity of the systems of education and upbringing.

It is planned to allocate funds in the amount of 300,000.0 thousand rubles from the budget of the city of Omsk to finance the activities of the Program, of which:

In 2009 - 48950.0 thousand rubles, or 16.3%;

In 2010 - 60,000.0 thousand rubles, or 20.0%;

In 2011 - 65,000.0 thousand rubles, or 21.6%;

In 2012 - 70,000.0 thousand rubles, or 23.3%;

In 2013 - 56050.0 thousand rubles, or 18.7%.

One of the objectives of this program is to ensure the unity of educational and cultural space, effective intellectual, civil, spiritual and moral development, preservation and strengthening of the health of the younger generation. To predict the costs specifically for the implementation of this task, indicators such as the proportion of children participating in the system of measures at the municipal level aimed at maintaining and strengthening health, intellectual, spiritual and moral development are used; the number of school-age children - winners of municipal competitions, competitions; the number of municipal competitions, competitions aimed at maintaining and strengthening health, intellectual and spiritual and moral development.

Thus, we can conclude that the target program is a set of intersectoral measures, agreed on content, financial support, performers and deadlines, aimed at achieving goals and solving problems of economic and social development. In the city of Omsk, in recent years, a certain methodology and experience in planning budget expenditures based on the program-target method of budget planning has already been developed. And in general, the program-target approach to solving socio-economic problems justifies itself.

2.3 Fulfillment of expenditure obligations of the budget of the city of Omsk

The formation of city budget expenditures is carried out in accordance with the expenditure obligations of the city of Omsk, due to established by law Russian Federation by delimitation of powers federal bodies state authorities, public authorities of the Omsk region and local governments, the execution of which, according to the legislation of the Russian Federation, contracts and agreements, must take place in the next financial year and planning period at the expense of the city budget.

Let's consider the fulfillment of expenditure obligations of the city of Omsk as of 01.10.2010 according to the sections of the classification of budget expenditures (Table 2.3.). It should be noted that the data on the line “provided for in the budget” are presented in the table subject to changes, according to the Decision of the Omsk City Council dated September 27, 2010 No. 360 “On Amendments to the Decision of the Omsk City Council dated December 23, 2009 No. 300 “On the City Budget Omsk for 2010 and the planned period of 2011 and 2012”.

Table 2.3. Fulfillment of expenditure obligations of the city of Omsk as of 01.10.2010 by sections of the classification of budget expenditures (thousand rubles)

Having considered the fulfillment of expenditure obligations of the city of Omsk according to the sections of the classification of budget expenditures as of 01.10.2010, it should be noted that expenditure obligations were fulfilled by 68.8% compared to the envisaged amount of expenditures for 2010. This indicates that the fulfillment of expenditure obligations is carried out in accordance with with a plan. It should be noted that the highest percentage of fulfillment of expenditure obligations is noted in the field of national security and law enforcement - 78.5%. Expenditure obligations in this industry are fulfilled in the city of Omsk in the following areas: participation in the implementation of activities of city targeted programs in the field of fire safety and civil defense; prevention and protection of residents from natural and man-made emergencies; participation in the organization of the work of points of protection of public order and their councils; carrying out activities for the military-patriotic education of citizens living on the territory of the municipality; expenditure obligations in the field of environmental protection.

It should be noted a rather low percentage of fulfillment of Omsk's expenditure obligations in the field of environmental protection at the level of 2.9% of the budgeted amount of 3.2 million rubles. This indicates insufficient fulfillment of obligations in such areas as the implementation of voluntary environmental monitoring on the territory of the municipality; dissemination of environmental information received from government agencies; exercising control over the protection, maintenance and use of specially protected natural areas located on the territory of the municipality.

The main principle of budget planning is the guaranteed provision of existing obligations in full in accordance with the goals and expected results of the state policy. Allocation of appropriations for new obligations should be carried out only if and within the limits of the excess of the projected budgetary resources over the estimated volume of existing obligations, which can be formed due to:

Reducing part of existing obligations;

Application of conservative methods for adjusting existing obligations depending on the conditions of the planning period;

growth of budget revenues ahead of the projected volume of current liabilities.

Thus, the expenditure obligations of the city of Omsk arise as a result of the adoption of municipal legal acts on issues of local importance and other issues that, in accordance with federal laws, are entitled to decide local governments. Amounts for the fulfillment of expenditure obligations of the city of Omsk are approved annually by the decision of the Omsk city council on the budget of the city of Omsk for the next financial year. The fulfillment of expenditure obligations of the city of Omsk in 2010 is carried out in accordance with the plan.

3. Proposals for effective planning of expenditures of the budget of the city of Omsk by the program-target method

The planning of the expenditure part of the budget of the city of Omsk is carried out by the program-target method. The PCM contributes to the observance of a unified approach to the formation and rational distribution of financial funds for specific programs and projects, and ensures budget transparency. On the basis of this method for planning budget expenditures, long-term and departmental target programs are considered and approved.

Since the planning of expenditures of the budget of the city of Omsk has been carried out for several years on the basis of the program-target method, it can be judged that a certain practice of planning expenditures by this method has already been established. But still it is worth noting that there are a number of shortcomings. These include:

Insufficient development of the methodology for compiling targeted programs. This means that the goals, objectives and expected results of the implementation of these programs may not be clearly defined. This may result in incorrect planning of expenditures for financing these programs from the budget of the city of Omsk. And this, in turn, will entail changes in the amount of funding for these programs already in the process of their implementation.

Long-term programs account for the largest share in the composition of targeted programs provided for financing from the budget of the city of Omsk in 2010.

So, to eliminate the existing shortcomings, we can propose the following proposals for the effective planning of expenditures of the budget of the city of Omsk by the program-target method:

1. Annual submission by budget planning entities of DRONDs - reports on the results and main directions of their activities. This is necessary to achieve a more precise planning of the amount of expenditures in accordance with the directions presented in the reports.

2. Improving the methodology for developing and implementing targeted programs - this is necessary for a clearer definition of goals and objectives and target indicators of programs. It is necessary to supplement the programs with indicators, on the basis of which the planned amount of expenses for financing the target program is calculated. Thus, when considering the task of the cerebral palsy of the city of Omsk "Capital investments in the infrastructure of the municipality of the urban district of the city of Omsk, Omsk region for 2009-2012" - improving the living conditions of the population of the city of Omsk and the quality of the provision of housing and communal services, only 2 indicators were identified, according to which it is calculated the amount of expenses for the implementation of measures aimed at solving this problem: the implementation of the work plan for the overhaul of apartment buildings; the number of residential premises provided to citizens in connection with the recognition of multi-apartment residential buildings as emergency. It is also possible to supplement the solution of this problem with such indicators as “the total number of houses recognized as being in disrepair”, “the total number of houses reconstructed in the last reporting period”, “the total amount of housing and communal services provided per citizen”, etc. .d. This will enable more accurate planning of expenditures for financing this target program from the budget of the city of Omsk.

3. Increase in the number of departmental targeted programs. This is due to the fact that departmental target programs are most acceptable for municipalities. Because they have more specific goals and objectives. Departmental target programs, in contrast to long-term federal programs, affect the solution of problems of a particular territory. Also, the advantage of departmental targeted programs for municipalities is that the powers of local authorities to manage spending are much wider.

Thus, when planning the expenditures of the budget of the city of Omsk by the program-target method, there are some shortcomings, for the resolution of which proposals have been developed to eliminate them.

Conclusion

When studying the essence and significance of the program-target method of budget planning on the example of the budget of the city of Omsk, we can conclude that program-target planning is one of the types of planning, which is based on the orientation of activities towards achieving the set goals. The program-target planning method consists in selecting the priority goals of economic, social, scientific and technological development, developing interrelated measures to achieve them within the specified time frame with maximum efficiency with the required provision of resources. The method includes the development of programs taking into account strategic goals, the definition of ways, means and organizational measures to achieve them. The program-target method is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, production, organizational, economic, social and other tasks and activities linked by resources, performers and deadlines.

The program-target method of spending, firstly, contributes to the observance of a unified approach to the rational use of Money to solve the most pressing problems, and, secondly, it is a tool for leveling the economic situation of individual territories.

In this term paper the planning of expenditures of the budget of the city of Omsk by the program-target method is considered. The programs currently being implemented on the territory of Omsk reflect the policy priorities in specific areas of activity of the regional administration. It can be concluded that the planning of expenditures of the budget of the city of Omsk by the program-target method is reasonable and effective.

Bibliography

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The Federation Council Committee on Local Self-Government considered the experience and problems of introducing methods of program-targeted management of public finances in municipalities.

The Committee of the Federation Council on Local Self-Government held a round table on the topic "Introduction of methods of program-targeted management of public finances in municipalities: experience and problems." The discussion was attended by members of the Federation Council, representatives of federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments, public organizations, and the scientific community.

Speakers during the round table» representatives of federal ministries and departments briefed the participants of the event on the state of affairs in this area, noting that a serious issue that needs to be addressed with targeted financing is the linkage of the activities of the program for the socio-economic development of the region (municipal formation) with the activities of long-term and departmental targeted programs . The interrelation and continuity of the priority areas of the socio-economic development program and the activities of targeted programs, according to the speakers, can ensure an increase in the efficiency of local governments, reduce irrational, “ill-conceived” expenses, and, accordingly, prevent inefficient spending of budget funds. Thus, the transition to the program budget requires both improving the quality of the organization of budget planning of program costs, their justification, focus on achieving quantifiable results, the relationship of various program tools, and increasing the share of coverage of budget funds by program activities.

According to the participants of the event, the practical implementation of promising budgeting tools showed that with certain advantages of this method, a number of problems arise at the municipal level, the main of which are methodological difficulties, shortcomings in the system of statistical information, as well as a lack of qualified personnel.

In the speeches, it was noted that the program methods of targeted budgeting should be based on the basic concepts of strategic planning. For the prospects for the development of regions and municipalities, first of all, the general rules of the game in matters of strategic planning are important. At the same time, the procedure and conditions for the formation and implementation of program methods of management and budget planning in municipalities require more precise and detailed legislative regulation. The participants of the discussion were unanimous in their opinion that the process of development and implementation of municipal target programs needs to be detailed and methodological mechanisms improved. The general requirements for budget target programs, in their opinion, should be: a clear formulation of the goals of the program that correspond to the priorities of state and municipal policy, the powers and responsibilities of the authorities executive power; description of quantifiable expected results of the program implementation (indicators of economic and social efficiency); substantiation of the need for resources to achieve the goal and results of the program.

In order to eliminate problems in the legal regulation of the issues under discussion, following the results of the round table, its participants adopted as a basis the draft recommendations addressed to the federal executive authorities, where, in particular, it was proposed:

• speed up project development federal law“On Strategic Planning in the Russian Federation”, which must be approved single list and uniform requirements for planning documents;
• to form a regulatory legal framework that regulates the procedure for the development and approval of municipal target programs for the long term;
• develop methodological recommendations with a step-by-step specification of the process of program-targeted budgeting;
• develop model (recommendatory) regulations containing the basis for the development of local Regulations on the procedure for the preparation, approval and implementation of targeted programs (long-term, departmental) of the municipality;
• develop a common system of indicators (indicators) for monitoring and evaluating the achievement of goals in accordance with the specifics of local government. At the same time, it is advisable that a number of key indicators be unified across Russia, and a certain set of indicators - at the regional and sectoral levels. In addition, at the federal level it is necessary to approve social standards;
• make changes to and , setting:

1. the content of the concepts "comprehensive socio-economic development of municipalities", "plans and programs for the integrated socio-economic development of a municipality", "programs for the development of municipalities", "municipal long-term target programs", "departmental target programs";
2. establish criteria to distinguish between municipal targeted programs for long-term, short-term and medium-term, as well as the framework periods for their action, for example, at least three years;
3. mechanisms that will ensure the relationship of these programs with the budget process in municipalities, as well as the program for the socio-economic development of the Russian Federation, programs for the socio-economic development of the constituent entities of the Russian Federation, federal and regional targeted programs;
4. the competence of the representative bodies of municipalities and local administrations to approve and implement these programs.

Program-targeted budgeting - as a method of increasing the efficiency of budget expenditures

Consistent implementation of a tough budget policy in recent years, largely supported by the development of the treasury system of budget execution, ensured the establishment of control over the use of both state and municipal financial resources. But this, however, did not lead to a significant increase in the effectiveness of budget expenditures. In order to increase the effectiveness of budget expenditures and optimize the management of budget funds at all levels of the budget system of the Russian Federation. The main goal of the reform is to create conditions and prerequisites for the most efficient management of state and municipal finances in accordance with the priorities of state policy. In accordance with the main provisions of the Concept, the executive authorities of the constituent entities of the Russian Federation and local governments were recommended to develop and implement measures to improve the effectiveness of the expenditures of the respective budgets.

The financing of the network of budgetary institutions that prevails in the composition of expenditures and the structure of the expenditure part of the budget, which is reproducible from year to year, including the budget of the municipal formation "City of Orsk", hinders the concentration of efforts to solve the most pressing socio-economic problems and carry out any structural changes. Formation of budgets based on the principle "from what has been achieved" does not guarantee that the allocated resources effectively ensure the implementation of the entire range of municipal policy goals.

One of the main tasks designed to help in the implementation of this problem is the development of measures to improve budget planning, using elements of program-target budgeting (result-oriented budgeting), on the basis of which financial resources will be distributed among the recipients of the funds from the budget of the municipal formation "City of Orsk".

Shifting the emphasis of the budget process from "management of budgetary resources (costs)" to "management of results" will increase the responsibility and expand the independence of participants in the budget process and administrators of budgetary funds within clear medium-term targets.

Within the framework of the "resource management" concept, the budget is mainly formed by indexing existing expenditures with a detailed breakdown of them according to the articles of the budget classification of the Russian Federation. Subject to strict budget constraints, this approach ensures a balanced budget and the implementation of budget projections. At the same time, the expected results of budget expenditures are not substantiated, and budget management is reduced mainly to monitoring the compliance of actual and planned indicators.

Within the framework of the concept of "results management", the budget is formed based on the goals and planned results of the state policy. Budget allocations are clearly linked to functions (services, types of activities), while planning them, the main attention is paid to substantiating the final results in the framework of budget programs.

core new organization The concept (model) of "result-oriented budgeting in the framework of medium-term financial planning" should become widely used in the world. Its essence is the distribution of budgetary resources between the administrators of budgetary funds and (or) the budget programs they implement, taking into account or directly dependent on the achievement of specific results (provision of services) in accordance with the medium-term priorities of socio-economic policy and within the forecasted long-term budget volumes. resources. Within the framework of the concept of "planning for results", the budget is formed based on the goals and planned results of public policy. Budget allocations are clearly linked to functions (services, types of activities), while planning them, the main attention is paid to substantiating the final results in the framework of budget programs.

The transition from "resource planning" to "results planning" will significantly increase the flexibility and manageability of the structure of expenditures of the municipal budget, and in the future - to monitor and evaluate the effectiveness of the implementation of municipal policy goals in general, corresponding to the available financial opportunities.

In addition to creating a system for monitoring the effectiveness of budget expenditures, this model involves a transition to multi-year budget planning with the establishment of clear rules for changing the volume and structure of appropriations and increasing the predictability of the volume of resources managed by budget administrators. In this regard, there is a need to group expenditure obligations depending on the degree of their predetermination and the rules for planning appropriations for their implementation.

In this regard, it is necessary: ​​local budget municipal income

1. Allocation of budgets for existing and assumed obligations;

The budget of assumed obligations is understood as the amount of appropriations necessary for the fulfillment in the planned period of the expenditure obligations of the Russian Federation (subject of the Russian Federation, municipality), due to the regulatory legal acts, contracts and agreements that come into force, introduced or planned (proposed) to be introduced in the planning period .

Commitments include, in particular:

· increase existing or introduction of new types of transfers to the population;

increase in wages, monetary allowance;

Provision (payment) of state (municipal) services in excess of the established standards (requirements of the legislation of the Russian Federation);

· an increase in comparison with previously planned appropriations for the implementation of existing or new budget programs.

The budget of current obligations is understood as the amount of appropriations necessary for the fulfillment of the expenditure obligations of the Russian Federation (subject of the Russian Federation, municipality) in the planned period, due to the current regulatory legal acts, contracts and agreements.

Current obligations include, in particular:

· transfers to the population established by regulatory legal acts of the Russian Federation (subjects of the Russian Federation, municipalities);

· obligations to provide (pay for) state (municipal) services in accordance with the legislation of the Russian Federation;

Obligations arising from long-term budget target programs of the Russian Federation (subject of the Russian Federation, municipality), as well as the targeted investment program of the Russian Federation (subject of the Russian Federation, municipality), etc.

This will significantly simplify and speed up the procedure for drawing up and reviewing the budget in terms of fulfilling existing obligations, focusing the process of preparing and reviewing the budget mainly on the commitments made, reflecting the goals and priorities of public policy;

· lengthen the period and increase the reliability of medium-term budget planning due to the established rules for forecasting the volume of existing obligations (including their distribution among administrators of budget funds);

· maintain tighter budget constraints, since the allocation of appropriations for the adoption of new obligations is possible only after the allocation of budgetary appropriations for the implementation of existing obligations or their early reduction (cancellation);

· introduce elements of competition into the budget process in the distribution of budget resources among administrators of budget funds in order to direct them to the implementation of the most effective budget programs.

2. Improving medium-term financial planning.

One of the main elements of the budget reforms carried out in recent decades in most developed countries is the transition to medium-term (multi-year) budget planning, in which the budget cycle begins with a review of the main parameters of the medium-term financial plan for the corresponding year previously approved in the previous budget cycle, analysis changes external factors and conditions, substantiation of changes made to the main budget indicators of the planned year, as well as adjustments or development of budget projections for subsequent years of the forecast period. At the same time, the medium-term financial plan can be a forecast and analytical document of the executive authorities or is approved by law, receiving the status of a multi-year (enlarged) budget.

Thus, the budget for the next financial year is integral part annually updated and shifted one year ahead of a multi-year (usually three-year) financial document, which, on the one hand, ensures the continuity of state policy and the predictability of the distribution of budgetary appropriations and, on the other hand, allows annual adjustments to be made to them according to a clear and transparent procedure in accordance with the goals of state policy and the conditions for their achievement. At the same time, from the point of view of the budget orientation towards final results of fundamental importance is the inclusion in the long-term financial plan of the distribution of appropriations between the subjects of budget planning for a three-year period, which is annually shifted one year ahead. This lengthens the planning period for budget programs, creates incentives for optimizing budget expenditures, and contributes to the formation of a system of indicators of the effectiveness of budget expenditures.

3. Improvement and expansion of the scope of program-target methods of budget planning.

The advantages of program-targeted budgeting include the following:

The transition to program-targeted budgeting allows you to critically review the existing areas of spending funds and abandon many types of expenses that are carried out "by inertia"

· Authorities provide the population with precisely those benefits and services in which they are really interested. Program-target methods of budgeting provide financing of precisely those public goods and services, the quantity, quality, cost, time and place of provision of which best meet the needs of citizens and are characterized by the highest indicators of social efficiency under given resource constraints;

· increasing the responsibility of the main managers of budgetary funds (departments, committees, etc.) for the final result, which means not only the provision of a certain amount of work, but also the achievement of certain quality indicators. What, for example, is facilitated by the regular publication of reports on the results achieved by departments (education, healthcare, etc.), which allows the city's population to realistically assess the activities of government bodies as a whole. At the same time, the main focus of control over budget execution by the regulatory authorities is shifted from assessing the legitimacy of spending budget funds and the correspondence of actual costs to planned ones to assessing the degree of achievement of planned indicators. The results of such an assessment serve as the most important source of information for making decisions on planned appropriations when preparing the budget for the next year, including decisions to stop financing certain types of expenses if the goals are not achieved, and vice versa.

In the city of Orsk, a new direction in activity deserves attention in healthcare medical institutions(polyclinic level), such as general practitioners. Currently, there are more than 10 medical institutions in the city based on general practitioners (outpatient clinics, polyclinics, private practices). This significantly reduces the costs of the local budget. According to the standards - a general practitioner (1 position) serves - 1500-1600 people. For example, the Terepets microdistrict (population 6.0 thousand) is served by 4 general practitioners (+ 4 positions of middle and junior medical personnel) - 8 positions in total. At the same time, the staff of the polyclinic in the Turynino microdistrict (8.8 thousand people) is 114 positions medical workers. Such polyclinics, serving from 3 to 9 thousand people, have from 50 to 150 positions in the state. Given the above, the city deliberately incurred certain financial costs - for the training of general practitioners, which currently allows (trained general practitioners - 76 people) with minimal financial costs to solve the issue of providing medical care to the population of the city (first of all, these are "sleeping ", remote from the center, areas.

The next step is a complete reorganization of the polyclinic link (reducing the number of budget recipients (polyclinics) from 12 to 6 institutions. This will allow reducing budget expenditures by more than 1.5 million rubles only by reducing the administrative and managerial apparatus. Further, in the near future, a similar reorganization of hospitals is the unification of the 4 largest hospitals in the city into one medical institution.

In the work of the department (institutions) of social protection of the city, two approaches (methods) in spending budgetary funds are priority, allowing for a strict and accurate record of their spending.

The first - decisions on the appointment and payment of certain types of social assistance, the organization of compensation for shortfalls in income for enterprises that provide benefits to the population are based on the use of a single database for different categories population (disabled people, large families, pensioners, children, etc.).

The second is that all types of targeted assistance (including social benefits) are assigned and paid targeted, strictly according to the declarative principle, i.e. when assigning benefits, the degree of need is taken into account, the level of well-being of each individual applicant is assessed, and the decision to assign any type of targeted assistance is made on a commission basis.

End results of activities educational institutions Kaluga are analyzed and summarized annually, the reference book "Orenburg School" is published - on the eve of the academic year. Comparative analysis end results, conditions and facts educational process allow to carry out indicators that characterize the work of educational institutions of the city, and at the same time, give a direction for further development and, accordingly, financing of certain forms of education (creation and development of certain institutions, forms additional education children, work with children at the place of residence, etc.).

Among these indicators, for example: an indicator of the quality of education, an indicator of an increase (decrease) in the student population, an increase (decrease) in the percentage of graduates awarded medals ( commendations) etc.

So, for example, the study in dynamics (over a number of years) of such indicators as: "the number of students in the system of school evaders" municipality"Gorod Orsk" special educational institution for adolescent children with deviant behavior. At present, a special school "Altera" has been created and is functioning in the city.

Another traditional target planning method is the direct development and implementation of target programs.

This method has both positive and negative sides. As a positive, the following can be noted:

· an integrated approach to solving problems;

medium-term nature of planning

determination of the amount of funding depending on the goals and objectives;

use of a system of indicators to determine the effectiveness.

The negative point is that often the goals of the programs are declarative, non-specific and insufficiently linked to program activities. Estimates of expected results do not have serious grounds. The programs are used as an additional source of budget financing for current expenditures of the local budget.

Budget planning of targeted programs continues to be carried out within the framework of annual budget planning, despite the long-term (at least, medium-term) nature of these programs. Program funding is based on annual requests and appropriations rather than long-term budget planning.

All this is the reason for the untimely completion of program activities, and often - the growth of costs for their implementation. In order to minimize these negative aspects, in the process of preparing and coordinating the budget of the city of Kaluga for the next financial year, target programs developed by the main managers of budgetary funds are evaluated based on their compliance with the priorities of socio-economic policy (in 2004 these were: education, healthcare, transportation) and actual efficiency. In 2008, the targeted investment program includes only activities that will be completed in the same year, that is, their rise in price in case of transfer to the next year is excluded.

It is planned to allocate 103.3 million rubles for the implementation of city target programs for 2012. Forecasted obligations will allow to carry out the following activities:

· according to the City Target Program "Decrease in mortality from cardiovascular diseases for 2012-2015." in order to introduce into practice effective methods of combating arterial hypertension, carrying out preventive measures and early diagnosis of patients with arterial hypertension, it is planned to allocate 13.0 million rubles;

· According to the City Target Program for 2012 "The City Nearby", 10.3 million rubles are planned to be allocated for the purpose of improving the system of organizing leisure time for the population at the place of residence, fostering respect for common property, landscaping and social and cultural facilities. The funds are planned to be used for the repair and restoration of existing children's sports grounds, the purchase of equipment for them, the improvement of courtyards and adjacent territories, the sanitary pruning of trees and shrubs, and for holding events;

· according to the City target program "Social support of youth of Orsk in the labor market for 2012-2015." in order to assist in the employment of adolescents and youth of the city, it is planned to allocate 0.8 million rubles;

· according to the Program "Safety of educational institutions of the city of Orsk for 2012-2015." in order to equip educational institutions with modern fire-fighting equipment, fire extinguishing means, protect the health and save the life of students, pupils, employees during their labor and learning activities it is planned to allocate 14.9 million rubles from possible emergencies;

Under the City Target Program "Foster Family. 2012-2015" in order to provide targeted social support to foster families, to ensure the organization of cultural events for families raising orphans and children left without parental care, it is planned to allocate 0.4 million rubles. rubles;

· according to the City Target Program "Prevention of homelessness, neglect and juvenile delinquency for 2012-2015." in order to improve the crime situation in the city, protect the rights and legitimate interests of minors, increase the efficiency interagency cooperation bodies and institutions of the system for the prevention of neglect and juvenile delinquency, the implementation of an integrated approach to solving the problems of combating juvenile delinquency, it is planned to allocate 0.1 million rubles;

· According to the City Target Program for the prevention of the use of psychoactive substances, the fight against the spread of drugs and the promotion of a healthy lifestyle for 2012-2015. in order to reduce the scale of illegal consumption of narcotic drugs and psychotropic substances in the city of Orsk, it is planned to allocate 0.1 million rubles.

The method of planning - performance-oriented budgeting is not new in world practice and has already proven its effectiveness in many countries. For example, Australia began reforming the budgeting process on the principles of performance-oriented budgeting 20 years ago. Since then, the process of improving budgetary practices and procedures has been carried out there continuously. When preparing a draft budget, the government defines the final results in terms of the socially significant effect that it intends to achieve in each specific area. Parliament approves the appropriations needed by the government to achieve these results. Ministries and departments, in turn, determine the target values ​​of the indicators that they intend to achieve in order to contribute to the maximum extent to the achievement of the results planned by the government. They also develop a system of indicators to assess the social and economic performance of their activities. Based on the positive results achieved towards the end of the eighties and nineties by the "pioneers" of the introduction of this method of planning, many countries began to implement their own programs of reforms in the budgetary sphere.