Who and how will evaluate the effectiveness of budget expenditures. Increasing the efficiency of budget expenditures in areas of state policy Increasing the efficiency of local budget expenditures

The problem of taking into account the influence of various factors can be solved within the framework of building a holistic system for assessing the effectiveness of government programs, one of the components of which will be assessing the effectiveness of budget expenditures.

In this regard, an important role in program-targeted budget planning is played by a system of indicators of the degree to which the goals of the budget program are achieved. For example, one of the indicators of achieving the goal of a state health care program may be the level of life expectancy at birth.

The indicator values ​​planned to be achieved during the implementation of the state program are its integral part. The quality of information on the effectiveness of budget expenditures, which influences the decision-making process on the financing of certain expenditure programs, largely depends on the quality of such indicators.

In this case, assessing the effectiveness of budget expenditures will become an integral element of assessing the program activities of federal executive bodies. The following criteria can be identified, according to which it is advisable to evaluate the program activities of government bodies:

• - effectiveness of budget expenditures;
• - compliance with administrative procedures;
• - efficiency of budget expenditures.

The need to achieve long-term goals of socio-economic development of the Russian Federation in the conditions of adaptation of the budget system of the Russian Federation to the slowdown in the growth rate of budget revenues increases the relevance of the development and implementation of a system of measures to improve the efficiency of government bodies and local governments, as well as to modernize the management of public finances of the Russian Federation. Federation.

The program of the Government of the Russian Federation to increase the efficiency of budget expenditures for the period until 2012 was developed in accordance with the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated November 12, 2009 and the Budget Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated May 25, 2009 "On budget policy in 2010 - 2012 years", as well as the main provisions of the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, approved by order of the Government of the Russian Federation dated November 17, 2008 No. 1662-r, and the Main directions of activity of the Government of the Russian Federation for the period until 2012, approved by order Government of the Russian Federation dated November 17, 2008 No. 1663-r.

The goal of the Program is to create conditions for increasing the efficiency of public legal entities in performing state (municipal) functions and meeting the needs of citizens and society in state (municipal) services, increasing their availability and quality, implementing long-term priorities and goals of socio-economic development.

To achieve the goal of the Program, it is necessary to create mechanisms aimed at solving the following main tasks:

• - a clear definition of the areas of responsibility of both public legal entities and state authorities and local governments of the relevant public legal entities;
• - ensuring a closer link between strategic and budget planning and goal setting of budget expenditures with monitoring of achievement of stated goals;
• - strengthening the role of the federal budget in addressing issues of modernization and innovative development of the Russian economy;
• - creating conditions for increasing the efficiency of the activities of public legal entities in providing state (municipal) services;
• - creation of mechanisms to stimulate participants in the budget process to increase the efficiency of budget expenditures and carry out structural reforms;
• - improving the quality of financial management in the public sector, including by adapting corporate management tools;
• - increasing transparency and accountability of the activities of state authorities and local governments, including through the introduction of requirements for the publicity of their performance indicators;
• - ensuring a closer link between the quantity and composition of property owned by public legal entities and the powers of state authorities and local governments.

To solve these problems in 2010 - 2012, it is proposed to make decisions in the following main areas:

• - introduction of program-targeted principles for organizing the activities of executive authorities and local governments;
• - full application of all norms of budget legislation regarding the formation of a 3-year budget;
• - transition to approval of the “program” budget;
• - development of new forms of provision and financial support of state (municipal) services;
• - reform of state (municipal) financial control and development of internal control;
• - improvement of management and control tools at all stages of state (municipal) procurement;
• - creation of an information environment and technologies for the implementation of management decisions and increasing the effectiveness of public control over the activities of state authorities and local governments.

As one of the tools for increasing the efficiency of budget expenditures as an integral part of the effectiveness of the activities of state authorities and local governments, it is proposed to adopt a program-targeted principle of organizing their activities.

The State Program of the Russian Federation is a document that defines the goals, objectives, results, main directions and instruments of state policy aimed at achieving the goals and implementing the priorities established by the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, or ensuring implementation within the established time frame large-scale events of national or international significance.

Within the framework of state programs, decisions of the President of the Russian Federation or the Government of the Russian Federation may provide for and accept expenditure obligations that go beyond the limits of budget obligations, as a result of which there is the possibility of concluding (for specific projects, objects) long-term government contracts. Also, in relation to objects specified in state and federal target programs, government contracts may be concluded with a implementation period that extends beyond the 3-year period.

Responsible for the development and implementation of the state program at the federal level are the federal executive authorities.

A significant innovation may be a change, starting in 2012, in the content of the 4th level of classification of budget expenditures - types of expenditures. If at present the types of expenses are a weakly systematized set of functional, economic and “object” categories unique for different budgets, then within the framework of the proposed approach, the types and subtypes of expenses can become unified categories reflecting the types of budget allocations defined by the Budget Code of the Russian Federation. Since different types of budget expenditures have different legal grounds, such an approach would create a direct legal basis for authorizing expenditures in the process of budget execution. The proposed changes will entail adjustments to certain positions in the classification of operations of the general government sector.

In recent years, the financial capabilities of the state to solve the tasks assigned to it have increased significantly. At the same time, citizens, acting as taxpayers and end consumers of government services, must be confident in the efficient and transparent use of funds transferred to the state.

The instruction on measures to increase the efficiency of budget expenditures is contained in the annual messages of the President of the Russian Federation. The need to improve the efficiency of using budget funds creates the prerequisites for the transition to new methods of budget planning, focused on final socially significant results.

The first steps in solving the problem of increasing the efficiency of budget expenditures were made within the framework of the implementation of the Concept of reforming the budget process in the Russian Federation in 2004–2006.

In 2010, the Government of the Russian Federation approved the Program for Improving the Efficiency of Budget Expenditures for the Period until 2012. Similar programs were approved and implemented in many constituent entities of the Russian Federation. The significance of the Program is not limited to solving only budgetary issues. In fact, we are talking about a transition to a new, program-targeted organization of the entire system of public administration. This is exactly what was provided for within the key block of the Program for Increasing the Efficiency of Budget Expenditures - the transition to public administration based on state programs.

In 2010, the Government approved the procedure for the development and implementation of state programs and created a list of 41 state programs. The structure of the list of programs is based on the main directions of state policy outlined in the Concept of long-term socio-economic development of the Russian Federation for the period until 2020 (Fig. 12.5).

Rice. 12.5.

The largest areas in terms of the number of programs included were “Innovative development and modernization of the economy” and “New quality of life”. The distribution of government programs by key areas is presented in the table below.

Table 12.4. Contents of directions of state programs of the Russian Federation

As part of the transition to a program budget at the federal level, starting from 2010, the Ministry of Finance of Russia, when drawing up the draft federal budget, forms an analytical distribution of budgetary allocations of the federal budget for state programs of the Russian Federation.

The distribution of federal budget expenditures among state programs allows us to analyze the funds of all ministries, in particular, to see that not only the Ministry of Health and Social Development of Russia is involved in healthcare, but also the Ministry of Emergency Situations of Russia, the Ministry of Defense of Russia and other subjects of budget planning, where departmental medicine is developed.

For example, 35 federal executive authorities are involved in the implementation of the Education Development program (Table 12.5). Their joint efforts will be aimed at implementing the main directions of the program and achieving its main goals.

The state program for the development of education brings together all the resources, opportunities and tools for achieving these goals. The coordinator of the funds allocated for the implementation of the state program is the Russian Ministry of Education and Science, and the implementers of the subprograms are specific departments. They will combine their efforts and consider the optimization of all possible processes for achieving these goals throughout the Russian Federation.

Table 12.5. Main goals and directions of implementation of the state program "Development of Education"

State programs clearly define all regulatory instruments for achieving these goals. Thus, the state program is a complex of all activities to achieve the relevant goals.

The final consolidation of the legislative framework for building the program budget of the Russian Federation was the adoption of Federal Law No. 104-FZ dated 05/07/2013, which provides for:

• – integration of state (municipal) programs into the budget process;
• – conducting an annual assessment of the effectiveness of the implementation of each state (municipal) program, the possibility of making a decision to terminate or change, starting from the next financial year, a previously approved state (municipal) program based on this assessment;
• – submission to the State Duma of a consolidated annual report on the progress of implementation and assessment of the effectiveness of state programs of the Russian Federation simultaneously with the annual report on the execution of the federal budget.

A new budget classification has been prepared with new target items and types of expenses that increase budget transparency and make it possible to link expenses with government programs, as well as take into account the features of planning and execution of expenses of different types.

At the same time, and as an essential component of the implementation of program-targeted management methods, work continues to improve the quality, accessibility and efficiency of the provision of state and municipal services. This is one of the key and already legislatively established areas of modernization of the economy and the development of its innovative potential.

According to the Federal Law of 05/08/2010 No. 83-Φ3, the necessary by-laws of a general nature were adopted at the federal level and in the regions. Currently, the center of gravity in the implementation of this important law is shifting to the level of specific executive authorities. The law provides ample opportunities to improve the efficiency of organizing the provision of public services. Significant reserves for increasing efficiency lie at the level of operational activities of executive authorities, primarily in the implementation of public procurement.

During 2012, the financial and economic block of the Government of the Russian Federation carried out an examination of draft state programs developed by the responsible executing departments. In the first quarter of 2013, almost all government programs were approved. It is expected that the approved programs will form the basis of the first program budget for 2014–2016.

The efficiency of state budget expenditures characterizes the quality and efficiency of public administration and is one of the key conditions for ensuring social well-being and economic development of the state.

The level of efficiency of many budget expenditures in our country remains low. It is necessary to take targeted measures to improve the efficiency of government spending so that spending cuts do not slow down economic development and do not affect the volume and quality of budget services received by citizens.

The main criteria for the effectiveness of budget expenditures are:

1) minimizing low-effective budget expenditures, primarily those that are not fully covered by budget obligations, which means their effectiveness will be insignificant;

2) optimization of the budget network without reducing the social obligations of states will reduce the costs of producing social services;

3) reducing the number of targeted programs and payments in favor of the redistribution of budget resources in areas of greatest social and regional significance.

4) strict application by all budgetary institutions of the mechanism for competitive selection of suppliers of goods and services in public procurement and orders. An indispensable condition for the acceptance of budget obligations by recipients of budget funds must be the holding of competitive bidding, the placement of government orders in accordance with federal and regional legislation, based on the results of which suppliers of products and services will be determined. The public procurement process should be based on the principles of transparency, appropriateness and efficiency;

5) maximum control and transparency of procedures for the sale of state property and its leasing;

6) analysis of cost estimates for the next financial year submitted by recipients of budget funds in order to identify inflated items of expenses and their timely redistribution to other recipients;

7) operational analysis of budget execution within monthly limits in order to identify underfunded sectors and determine the actual need for budget resources.

In addition, it is necessary to develop a system of performance indicators for each area of ​​budget expenditures - education, healthcare, agriculture, etc. This involves choosing a method for assessing the effectiveness of spending budget funds, providing appropriate criteria and standards. As an example, consider the healthcare industry, where such indicators may include:

– life expectancy;

– the number of recovered patients out of the total number of patients;

– the percentage of patients whose prognosis changed from unfavorable to positive;

– the percentage of patients who died as a result of a medical error or late diagnosis of the disease;

– general mortality rate, including child mortality;

– the number of diseases that arose as a result of untimely preventive work by health authorities;

– the number of cancer diseases in the region.

For the education sector, indicators may include:

– number of people admitted to universities and colleges;

– student performance;

– degree of demand for specialists.

It is necessary to clearly define the priorities and purposes of using budget funds, conducting a detailed and careful inventory of budget expenditures in order to eliminate expenses that are unnecessary in the current situation. When making funding decisions, the expected effect must be clearly defined and indicators established to track its achievement.

It is advisable to implement the program-target principle of budget planning and execution to the maximum extent. The bulk of the budget should consist of long-term state programs (primarily infrastructure development programs), federal and departmental target programs, and priority national projects.

Control over the targeted expenditure of budget funds must be accompanied by a meaningful analysis of the results achieved.

Programs to improve the efficiency of government spending should be integrated into the long-term budget planning process. This will make it possible to take into account, when allocating budget resources, both the priorities of socio-economic development and the potential for solving the most important problems using less budget funds and thereby maintaining budget balance.

A key role in the development and implementation of programs to improve the efficiency of budget expenditures will be played directly by the departments responsible for public policy in one direction or another.

Increasing the efficiency of spending is becoming one of the most important tasks, for the solution of which it is not enough to search for savings reserves, but requires systemic changes in budgetary institutions, the creation of practical technologies for making effective budgetary decisions.

APPROVED

By Government Order

Russian Federation

PROGRAM

Government of the Russian Federation

to improve the efficiency of budget expenditures

for the period until 2012

The program of the Government of the Russian Federation to increase the efficiency of budget expenditures for the period until 2012 (hereinafter referred to as the Program) was developed in accordance with the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated November 12, 2009 and the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated May 25 2009 “On budget policy in 2010 - 2012”, as well as the main provisions of the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, approved by order of the Government of the Russian Federation of November 17, 2008 No. 1662-r, and the Main directions of activity of the Government of the Russian Federation for the period until 2012, approved by order of the Government of the Russian Federation dated November 17, 2008 No. 1663-r.

I. The need to develop and implement the Program

In the 2000s, the Government of the Russian Federation approved and implemented medium-term budget reform programs (Program for the development of federal treasury bodies for 2000-2004, Program for the development of fiscal federalism in the Russian Federation for the period until 2005), the Concept of reforming the budget process in the Russian Federation in 2004 - 2006, Concept for increasing the efficiency of interbudgetary relations and the quality of management of state and municipal finances in the Russian Federation in 2006 - 2008, as well as measures to ensure the restructuring of the budget sector for 2003-2004.

In 2000, the Budget Code of the Russian Federation came into force, which defined the main approaches to organizing the budget process for all levels of the budget system of the Russian Federation. It gradually reflected various instruments to ensure the implementation of budget reform programs.

The result of these reforms was the formation in the Russian Federation of a modern system of public (state and municipal) finance management through:

Creating an integral system for regulating budget legal relations, establishing uniform principles of the budget system and clearly defining the status and powers of participants in the budget process;

Organization of the budget process based on the principle of unconditional fulfillment of existing expenditure obligations;

Delimitation of powers and, accordingly, expenditure obligations and revenue sources of public legal entities (Russian Federation, constituent entities of the Russian Federation, municipal entities);

Eliminating “unfunded federal mandates” and streamlining core social obligations;

Introduction of formalized methods for the distribution of basic interbudgetary transfers;

Creation and development of the Federal Treasury system, providing cash services to the budgets of the budget system of the Russian Federation, effective accounting and preliminary control in the process of fulfilling expenditure obligations of the Russian Federation, management of a single account of the federal budget, the formation of reliable and transparent consolidated budget reporting;

Establishing a mechanism for saving oil and gas revenues and limiting the federal budget deficit, aimed at increasing the stability of the budget system of the Russian Federation and reducing the impact of external economic risks on the budget system of the Russian Federation;

Phased implementation of results-based budgeting tools (priority national projects, reports on results and main areas of activity, departmental target programs, justifications for budgetary allocations, state (municipal) assignments, projects for the implementation of the Main Directions of Activities of the Government of the Russian Federation for the period until 2012) ;

The transition from annual to medium-term financial planning, including the approval of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation for the next financial year and for the planning period in the “rolling three-year” format;

Creating a legislative framework for the development of new forms of financial support for state (municipal) services;

Establishing rules and procedures for placing orders for the supply of goods, performance of work, provision of services for state (municipal) needs and making this process public;

Creation of a system for monitoring the quality of financial management carried out by the main managers of federal budget funds, constituent entities of the Russian Federation and municipalities using tools for competitive support of budget reforms.

At the same time, not all declared plans were implemented. It was not possible to apply a number of legislatively introduced norms, principles and mechanisms in practice and resolve many methodological issues.

As a result, a number of the following systemic shortcomings and unresolved problems remain in the field of public finance management:

Strategic planning remains poorly linked to budget planning; there is no assessment of the entire set of instruments (budgetary, tax, tariff, customs, regulatory) used to achieve public policy goals;

Conditions and incentives for an unjustified increase in budget expenditures remain, conditions have not been created to motivate state authorities and local governments, as well as budgetary institutions in increasing the efficiency of budget expenditures and their activities in general;

The structure and dynamics of expenditures are poorly linked to the goals of government policy;

There are no effective methods for assessing the activities of state authorities and local governments, including assessing the effectiveness of their use of financial resources;

Planning of program and non-program expenses, as well as capital and current expenses (with the exception of federal target programs) is not methodologically interconnected;

The system of state financial control does not meet modern requirements;

The areas of activity of participants in the public administration sector remain opaque due to constantly extended transitional norms;

The transition to cash services for state extra-budgetary funds has not been implemented;

Separate “unfunded federal mandates” and unformalized (and therefore non-transparent) channels for providing interbudgetary transfers remain;

The revenue base of regional and local budgets remains unstable with low interest of regions and municipalities in increasing it;

The use of results-based budgeting tools remains formal and insufficiently linked to the budget process;

The budgetary network continues to grow (the transfer of budgetary institutions to autonomous institutions occurred only in a few constituent entities of the Russian Federation and practically did not take place at the federal level);

The experience of implementing state (municipal) tasks remains limited.

The need to achieve long-term goals of socio-economic development of the Russian Federation in the conditions of adaptation of the budget system of the Russian Federation to the slowdown in the growth rate of budget revenues increases the relevance of the development and implementation of a system of measures to improve the efficiency of government bodies and local governments, as well as to modernize the management of public finances of the Russian Federation. Federation.

II. Goals and objectives of the Program

The goal of the Program is to create conditions for increasing the efficiency of public legal entities in performing state (municipal) functions and meeting the needs of citizens and society in state (municipal) services, increasing their availability and quality, implementing long-term priorities and goals of socio-economic development.

The basic condition for the implementation of the Program is to ensure long-term balance and sustainability of the budget system of the Russian Federation.

To achieve the goal of the Program, it is necessary to create mechanisms aimed at solving the following main tasks:

A clear definition of the areas of responsibility of both public legal entities and state authorities and local governments of the relevant public legal entities;

Ensuring a closer link between strategic and budget planning and goal setting of budget expenditures with monitoring of achievement of stated goals;

Strengthening the role of the federal budget in addressing issues of modernization and innovative development of the Russian economy;

Creating conditions for increasing the efficiency of the activities of public legal entities in providing state (municipal) services;

Creation of mechanisms to stimulate participants in the budget process to increase the efficiency of budget expenditures and carry out structural reforms;

Improving the quality of financial management in the public sector, including by adapting corporate management tools;

Increasing transparency and accountability of the activities of state authorities and local governments, including through the introduction of requirements for the publicity of their performance indicators;

Ensuring a closer link between the quantity and composition of property owned by public legal entities and the powers of state authorities and local governments.

To solve these problems in 2010 - 2012, it is proposed to make decisions in the following main areas:

Introduction of program-targeted principles for organizing the activities of executive authorities and local governments;

Full application of all norms of budget legislation regarding the formation of a 3-year budget;

Transition to approval of the “program” budget;

Development of new forms of provision and financial support of state (municipal) services;

Reform of state (municipal) financial control and development of internal control;

Improving management and control tools at all stages of state (municipal) procurement;

Creation of an information environment and technologies for the implementation of management decisions and increasing the effectiveness of public control over the activities of state authorities and local governments.

III. Long-term balance and sustainability

Budget system of the Russian Federation

Ensuring long-term balance and sustainability of the budget system of the Russian Federation is a necessary condition for solving the Program's objectives.

Pursuing predictable and responsible fiscal policies is a critical prerequisite for ensuring macroeconomic stability that:

Creates the basic conditions for sustainable economic growth, improving the investment climate, diversification and increasing the competitiveness of economic entities based on innovative development;

Leads to the creation of jobs requiring highly qualified personnel;

Determines the achievement of the key ultimate goal of the country's socio-economic development strategy - increasing the level and quality of life of the population.

The deterioration of the operating conditions of the economy due to macroeconomic instability inevitably leads to a slowdown in growth or, in particularly unfavorable conditions, to a decrease in budget revenues of the budget system, that is, to a reduction in the capabilities of public legal entities not only to achieve the stated long-term strategic goals, but also to fulfill adopted public obligations to citizens.

Establishing goals for socio-economic development and indicators for their achievement without taking into account objectively determined restrictions on the budget deficit and the level (growth rate) of public debt would lead to the restoration of “unsecured mandates” (regulatory legal acts and decisions of federal executive authorities, entailing additional expenses for the budgets of the constituent entities of the Russian Federation). Federation or local budgets) and, as a consequence, the erosion of responsibility of public legal entities and specific officials for the results of their activities, as well as discrediting the emerging public institutions, including the protection of property rights, compliance with legally established social guarantees, fulfillment of contractual obligations, and the effectiveness of the judicial system , without which sustainable socio-economic development of the country is impossible.

Forced in conditions of uncertainty of budgetary possibilities to revise the stated goals of state policy, regulatory legal acts, including those establishing social obligations, the introduction of sequestration of budgetary allocations up to the refusal to fulfill existing expenditure obligations, cancellation or postponement of the implementation of planned activities (including adopted programs) , non-fulfillment (revision) of government contracts leads to a decrease in the trust of citizens and businesses in the state not only as a subject of politics, but also as a responsible and reliable partner in civil law relations.

In addition, in such conditions, planning the activities of executive authorities and local self-government bodies becomes significantly more complicated, their responsibility for defining and achieving goals and performance indicators of their activities is reduced, and incentives arise to constantly “inflate” expenses that do not have clear criteria for assessing their necessity and sufficiency to solve public policy problems in relevant areas.

Thus, in order to increase the efficiency of the activities of public legal entities, including in the field of budgetary policy, it is necessary to establish and comply with clearly defined principles of responsible budgetary policy, which include:

Conservativeness and reliability of economic forecasts and assumptions underlying budget planning;

Formation of budgets taking into account the long-term forecast of the main parameters of the budget system of the Russian Federation, based on realistic estimates;

Limiting the budget deficit, public debt and restoring, as the global economic situation stabilizes, rules limiting the use of unstable (depending on external conditions) income to financially support “ongoing” spending obligations;

Stability and predictability of tax policy;

The inadmissibility of linking the volume of budget expenditures with certain revenue sources during the execution of budgets;

Completeness of accounting and forecasting of financial and other resources that can be aimed at achieving the goals of state (municipal) policy (including, but not limited to, budget allocations, tax benefits, guarantees and property);

Planning budget allocations based on the need for unconditional fulfillment of existing expenditure obligations;

Acceptance of new expenditure obligations in the presence of a clear assessment of the budgetary allocations necessary for their implementation for the entire period of their implementation;

Acceptance of new expenditure obligations, taking into account the timing and mechanisms for their implementation;

Compliance with established budget restrictions when accepting new expenditure obligations, including subject to and within the limits of restructuring (reduction) of previously accepted obligations (if necessary);

Systematic analysis and assessment of risks for the budgetary system of the Russian Federation, including those arising as a result of medium- and long-term demographic trends, changes in foreign economic conditions, and the assumption of contingent liabilities;

Creation and maintenance of necessary financial reserves.

To further implement the above principles at the federal level, it is planned to implement the following main measures:

Formation of a long-term forecast of socio-economic development (for a period of at least 20 years) and long-term budget strategy of the Russian Federation;

Using a conservative macroeconomic forecast for budget planning purposes;

Phased restoration of fiscal rules (including limiting the federal budget deficit without taking into account the use of oil and gas reserves and the use of oil and gas revenues, as well as saving oil and gas revenues in the event of favorable foreign economic conditions);

Assessment of opportunities to increase conditionally approved federal budget expenditures;

Reducing the least effective types of financial assistance, increasing the concentration of interbudgetary transfers in the most important priority areas;

Clarification of the form and procedure for maintaining the register of expenditure obligations with its mutual linkage with the register of government contracts and the introduction of rules for adjusting (recalculating) the volumes of existing expenditure obligations, taking into account in the register of expenditure obligations the features of various expenditure obligations, the nature of their formation, acceptance and “life” cycle up to execution;

Transition to indexation of social benefits taking into account the level of inflation in the reporting (current) year;

Ensuring the formation and implementation of a federal targeted investment program, including the planned and achieved results of investment expenditures, taking into account the reflection of the information contained in this program in the register of expenditure obligations;

Establishment by the Government of the Russian Federation of medium-term (for a period of up to 6 years) indicative limits (indicators) of expenditures in areas of state policy (state programs), creating conditions for increasing flexibility in the use of budget allocations to achieve stated goals and, if necessary, restructuring of expenditures at the initiative of the relevant federal bodies executive power;

Formalization of the procedure and criteria for initiating and making decisions on the introduction of new (increasing existing) expenditure obligations with increased responsibility of federal executive authorities for the reliability of estimates of their volumes and deadlines for implementation;

Optimizing the number of tax benefits and reflecting, in the case of applying tax benefits within the framework of a state program, the purposes of their provision in the relevant state programs with regular assessment of their impact on the achievement of the goals stated by the programs;

Improving the organization and methodology for forecasting cash execution of the federal budget with the establishment of responsibility of the main managers of federal budget funds for the quality and compliance with cash plan indicators.

Similar principles and measures can be implemented in the constituent entities of the Russian Federation and municipalities.

At the same time, the necessary prerequisites must be created at the federal level to ensure the stability of the budgets of the constituent entities of the Russian Federation, primarily by stabilizing the revenue base of the budgets of the constituent entities of the Russian Federation and local budgets, as well as creating sustainable incentives for the relevant state authorities and local governments to increase it.

To achieve this, in particular, it is proposed to implement the following measures:

Gradually reduce regional and local tax benefits established by federal laws;

Strengthen the effectiveness of the requirements for crediting tax revenues to the budgets of the constituent entities of the Russian Federation and (or) local budgets at the place of activity of enterprises, as well as reduce the negative consequences of using transfer pricing in order to prevent the transfer of the tax base between regions;

Increase the use of the potential of property taxes and land taxes, as well as speed up preparations for the introduction of a property tax;

Ensure availability for financial authorities of the constituent entities of the Russian Federation and municipalities of information on the fulfillment by legal entities of obligations to pay taxes and other payments received by regional and local budgets;

Stabilize the methodology and distribution of subsidies to equalize the budgetary provision of the constituent entities of the Russian Federation, including with the approval of these subsidies for a 3-year period, as well as transfer tax revenues distributed according to differentiated standards or shares into interbudgetary transfers;

Increase the share of interbudgetary transfers to the constituent entities of the Russian Federation, the distribution of which is approved by the federal law on the federal budget, by reducing the volume of subsidies to support measures to ensure the balance of the budgets of the constituent entities of the Russian Federation and budget loans to the constituent entities of the Russian Federation;

Create a mechanism to support the liquidity of budget accounts of constituent entities of the Russian Federation and local budgets, based on the provision by the Federal Treasury from the federal budget to constituent entities of the Russian Federation and municipalities of short-term budget loans, including interest-free, to cover temporary cash gaps;

Improve the procedure for collecting excise taxes distributed according to differentiated standards, gradually increasing the flow of income from the payment of relevant excise taxes at the place of sale of excisable goods;

Create instruments for saving “opportunistic” income of the constituent entities of the Russian Federation;

To increase the efficiency of interaction between government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation and local governments in the administration of taxes and other payments;

Expand the rights of regions to establish, according to uniform principles for certain types of municipalities, standards for deductions to local budgets from taxes credited to the budgets of constituent entities of the Russian Federation, as well as fix standards for deductions from the unified agricultural tax and the tax levied in connection with the use of the simplified taxation system, for local budgets.

IV. Improving the separation of powers

And organization of activities of public legal entities

Along with ensuring long-term balance and sustainability of the budget system of the Russian Federation, in order to implement the goals and objectives of the Program, it is necessary to clearly define the powers (rights and responsibilities) and principles of operation of public legal entities (the Russian Federation, constituent entities of the Russian Federation and municipal entities).

This is a necessary condition for eliminating duplication of functions and powers between public legal entities and between public authorities (local government bodies) at the level of one public legal entity, which leads to both an increase in budget expenditures and a dilution of responsibility for performance results.

Federal legislation has already established the fundamentals of the activities of public legal entities.

These, in particular, include the principles of establishing and fulfilling expenditure obligations, organizing the budget process, concluding and executing state (municipal) contracts, rules for placing orders for the supply of goods, performing work, providing services for state (municipal) needs, methods and forms of providing state (municipal) services, organization of state (municipal) service.

In those areas where state authorities of the constituent entities of the Russian Federation and local governments independently determine the rules of their activities, federal regulation, as a rule, should determine their general methodology, directions of development and the basis of interaction.

Further development of federal legislation in this area should be based on the following principles:

The opportunity for constituent entities of the Russian Federation and municipalities and their interest to independently form their spending obligations based on the interests and preferences of regional (local) communities and general priorities of state policy in relevant areas;

The inadmissibility of the emergence of “unfunded mandates” and decisions of federal executive bodies that entail the emergence of shortfalls in income;

An objective, formalized and transparent system of interbudgetary transfers;

Availability of incentives to improve the efficiency of state (municipal) management and, if necessary, sanctions to ensure compliance with legally established requirements and financial discipline.

To implement these principles, in particular, it is advisable:

Expand the powers of the constituent entities of the Russian Federation in the field of social protection of the population, including taking into account the targeting of the provision of social assistance;

Beginning in 2012, transfer the financial support of the public security police from the federal budget with the simultaneous transfer to the level of the constituent entities of the Russian Federation of federal budgetary institutions whose activities are not related to the exercise of the exclusive powers of the Russian Federation, or a reduction in interbudgetary transfers or expansion of the powers of the constituent entities of the Russian Federation at the expense of transfer of federal powers;

Abandon informal channels for providing the budgets of constituent entities of the Russian Federation with financial support from the federal budget;

Ensure increased conditionality in the provision of financial assistance to the budgets of the constituent entities of the Russian Federation by establishing obligations not only to improve the quality of management of regional (municipal) finances, but also to carry out structural reforms and improve performance;

Beginning in 2012, carry out a gradual transition to the consolidation of subsidies to the budgets of the constituent entities of the Russian Federation within the framework of key directions of state policy (state programs) in areas of joint jurisdiction, establishing conditions and criteria for the effectiveness of their provision, responsibility for the results of use and achievement of the stated goals of provision;

To carry out, starting from 2012, a gradual reduction in the number and volume of subventions to the budgets of the constituent entities of the Russian Federation through the transfer of federal powers with the transfer of corresponding financial resources;

To increase the efficiency of using tools to influence the budget policy of the constituent entities of the Russian Federation, taking into account their subsidization, including the introduction of external management, if necessary;

Monitor the management of state (municipal) debt at the regional and local levels, taking into account the debt indicators of state (municipal) unitary enterprises in order to prevent the risk of budget obligations to repay accumulated debt;

Provide interbudgetary transfers taking into account the assessment of the effectiveness of the activities of executive authorities of the constituent entities of the Russian Federation and executive bodies of local self-government, including an assessment of the created institutional conditions for attracting investors to the region and municipality, respectively.

In general, the improvement of the delimitation of spending powers is expected to be carried out within the framework of the existing proportions of assigning income to the budgets of the budget system of the Russian Federation with an “exchange” of spending obligations. At the same time, it is necessary to consider the issue of increasing the tax autonomy of the constituent entities of the Russian Federation and municipalities as a prerequisite for stability and predictability of revenues of the budgets of the constituent entities of the Russian Federation and local budgets, as well as creating conditions for a closer linkage of taxes paid by taxpayers to the relevant budgets with the volume, quality and accessibility provided state (municipal) services (functions performed), and therefore increasing the responsibility of state authorities and local governments for the results of their policies.

At the same time, it is planned to implement the principle of administering budget revenues, according to which the main administrators of budget revenues (with the exception of the Federal Tax Service), created by the relevant public legal entities, should administer only revenues received by the budgets of the relevant public legal entities, as well as increase the responsibility of the Federal Tax Service when she exercises the powers of the chief revenue administrator of the budgets of the constituent entities of the Russian Federation and local budgets.

The completion of the separation of expenditure and revenue powers that began in the 2000s, the creation of new types of state (municipal) institutions allows us to raise the question of the civil legal capacity of public legal entities, since in civil circulation there must be complete clarity who acts on behalf of the public legal entity education, and some - on their own behalf. To protect their interests, participants in civil transactions need to understand how and by what means responsibility for obligations assumed by public legal entities, their bodies or legal entities created by them will be ensured. This is the most important prerequisite for increasing trust in public legal entities not only as subjects of economic activity, but also as subjects of state (municipal) policy.

At the same time, it is necessary to consider the issue of granting public legal entities the status of a legal entity, as well as the fact that the governing bodies and government institutions created by them should act in civil legal relations only on behalf of the corresponding public legal entity. The majority of current budgetary institutions, like autonomous institutions, should be able to act on their own behalf, have their own property and income, including receiving subsidies from budgets for the provision of state (municipal) services.

Taking into account the above, as well as in order to increase the efficiency of management of state (municipal) property, it is proposed to consider the feasibility of the existence of the right of economic management and the right of operational management as part of real rights, based, among other things, on the possibility of providing state property on other grounds.

In addition, the task of optimizing the structure of state authorities and local self-government bodies becomes urgent in order to centralize the execution by organizations specially created for these purposes of such functions (not directly related to state (municipal) administration) as the supply of goods, performance of work and provision of services for public (municipal) needs, provision of state authorities and local governments with appropriate personnel, construction of state (municipal) property, etc.

The implementation of this principle in the field of financial resource management on the basis of a single budget account, accounting and financial reporting has proven its effectiveness and creates the preconditions for its expansion to other areas of public legal education.

An effective solution to the tasks outlined in this section will make it possible to achieve a real reduction in budget expenditures for public administration and local self-government.

V. State programs as a tool for increasing

Efficiency of budget expenditures

As one of the tools for increasing the efficiency of budget expenditures as an integral part of the effectiveness of the activities of state authorities and local governments, it is proposed to adopt a program-targeted principle of organizing their activities.

The State Program of the Russian Federation (hereinafter referred to as the state program) is a document defining the goals, objectives, results, main directions and instruments of state policy aimed at achieving the goals and implementing the priorities established by the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, or ensuring the implementation of large-scale events of national or international significance in a timely manner.

The general principles for the development and implementation of government programs are:

Formation of government programs based on clearly defined long-term goals of socio-economic development and indicators of their achievement;

Determination of the executive body responsible for the implementation of the state program (achieving final results);

Establishing for government programs, as a rule, measurable results of two types: final results characterizing the satisfaction of the needs of external consumers, and

immediate results characterizing the volumes and quality of provision of public services predicted under given conditions;

Coverage by state programs of all areas of activity of executive authorities and, accordingly, most of the budgetary allocations, other material resources at their disposal, as well as the integration of regulatory (legal, enforcement and control) and financial (budgetary, tax, customs, property, credit, debt and currency) instruments to achieve the goals of government programs;

Empowering executive authorities and their officials managing state programs and their subprograms with the powers necessary and sufficient to achieve the goals of the programs in accordance with the principles and requirements of project management;

Conducting regular assessments of the effectiveness and efficiency of the implementation of government programs, including external expertise, assessing their contribution to solving issues of modernization and innovative development of the economy with the possibility of their adjustment or early termination, as well as establishing the responsibility of officials in case of ineffective implementation of the program

Current page: 1 (book has 37 pages total) [available reading passage: 25 pages]

Increasing the efficiency of budget expenditures
Under the general editorship of A.A. Klimova

Bezhaev O.G., Khvorostukhina D.S.(chapter 1); Razgulin S.V.(chapter 2); Ivanova N.A.(chap. 3, 4); Kabashkin V.A.(chapter 5); Pavlova V.A.(chapter 6); Klimanov V.V., Dmitrishina E.V., Galkin V.V., Golovina V.V.(chapter 7); Klimov A.A.(glossary)

Preface

The development of modern programs for advanced training and professional retraining of personnel for the sphere of state and municipal administration is one of the most important tasks facing the Russian education system. The acceleration of the pace of socio-economic development and the need to implement priority national projects require new approaches to work from employees of state and municipal government bodies. In this situation, traditional training methods no longer meet the increased requirements for the practical qualifications of state and municipal employees. We need a change in the learning paradigm. It is necessary to develop approaches that will allow students to determine development horizons for themselves, as well as be equipped with the appropriate knowledge to organize movement towards them. The main elements of the new paradigm should be breadth, practicality and continuity of education.

The implementation of reforms in the sphere of state and municipal administration has given rise to the need for further changes in the structure, number and functions of managers and specialists of financial bodies. Along with a significant increase in the number of employees of financial services at the local level, procedural changes are taking place in the existing practice of managing the public sector, and innovations are being introduced related to the redistribution of powers between levels of government.

The need for rapid reforms, the lack of complete consensus in society regarding their content and priority, and the simultaneous nature of reforms increase the requirements for the qualifications of practical workers. Obviously, there is a need to equip employees of financial authorities with qualitatively new methods of activity, as well as to launch processes for exchanging best practices.

Increasing the level of qualifications of state and municipal employees is impossible without modernizing the content and technologies of training. It is necessary to understand that in addition to knowledge of regulatory legal acts, a state or municipal employee must have a specific set of modern practical tools. Simple compliance with budget legislation and responding to current problems should be replaced by active use of the capabilities of current legislation and initiative.

In such a situation, it is extremely important to develop in students not only professional knowledge, but also an array of general concepts:

Proficiency in diagnostic methods, identification, analysis and problem solving (competence in identifying and solving problems);

Ability to develop management and organizational decisions (decision-making competence);

Possession of effective team and group work skills (communication competence);

Mastery of presentation techniques (the ability to succinctly express one’s own thoughts, clear and articulate speech, mastery of schematization techniques).

In the training manual offered to students on the management of regional and municipal finances, an attempt is made to consider current aspects of public finance management on the basis of advanced international and Russian experience. According to the authors, this manual can be used both by practicing specialists (taking into account adjustments to the rapid changes in budget legislation) and by students of specialized professional educational programs.

A.A. Klimov,

Candidate of Technical Sciences,

Director of the Institute of Educational Technologies of the Academy of National Economy

Chapter 1
Interbudgetary relations in the context of local government reform

Bezhaev O.G., Ph.D. Sc., Ministry of Finance of Russia

Khvorostukhina D.S., Ministry of Finance of Russia

1.1. Theoretical foundations of interbudgetary relations

The basis of interbudgetary relations is the current system of state and local budgets.

The budgetary system of any country must correspond to its state and administrative-territorial structure.

There are two levels of government in the Russian Federation – federal and regional (federal subjects), as well as local self-government. In accordance with the administrative-territorial structure, the Russian Federation includes 86 subjects, including 24,310 municipalities. Each level of government is legally assigned its own powers, for the implementation of which corresponding budgets are formed. Thus, based on the state and administrative-territorial structure, the Russian budget system includes the federal budget, the budgets of 86 constituent entities of the Russian Federation and 24,310 local budgets (Fig. 1.1).

One of the main tasks of the state in the field of budget policy is to ensure equal access of citizens to state and municipal services, regardless of their place of residence. Solving this problem requires endowing state authorities and local self-government with the powers to provide the population with state and municipal services and income that is adequate to the costs of providing these services.

As part of solving this problem, relations are formed between state authorities and local governments regarding the distribution of financial resources between the budgets of the budget system of the Russian Federation, i.e. interbudgetary relations.

Rice. 1.1. Structure of the budget system of the Russian Federation

Interbudgetary relations are economic and legal relations arising between state and municipal authorities during the budget process regarding the delimitation of spending powers, revenues flowing into the country's budget system, redistribution of funds from budgets of higher levels to lower ones in the order of budget regulation, reimbursement of expenses associated with the transfer of spending powers or with the adoption of decisions that cause additional expenses or loss of income from other budgets, temporary financial assistance, as well as the pooling of funds to finance expenses in the interests of different levels of government and different territories of the same level of government.

IN In the Russian Federation, as in many federal states, the main prerequisites for the formation of interbudgetary relations are:

The presence of three main levels of the budget system;

Uneven socio-economic development of the country's territory and associated differences in the budgetary provision of regions and municipalities;

The guarantee provided for by the Constitution of the Russian Federation of equal access of all citizens to state and municipal services, regardless of place of residence;

Legislatively established obligation to compensate for additional budget expenses or losses of their income that resulted from decisions made by authorities at another level.

By establishing a particular system of interbudgetary relations, the state sets the task of achieving at least four main goals:

1) improving the standard of living, ensuring social security of citizens through equal access to public (budget) services and social guarantees throughout the country;

2) ensuring sustainable economic development with optimal use of the tax and resource potential of individual territories and the country as a whole;

3) strengthening the state structure and territorial integrity of the country, preventing the emergence of centrifugal tendencies and conflicts between authorities at different levels regarding the distribution and use of resources of the national budget system, creating preconditions for the formation of civil society;

4) reducing subsidies and the number of subsidized budgets by optimizing counter financial flows and increasing tax potential in the relevant territories.

To achieve these goals, the system of interbudgetary relations must meet the following requirements:

a) uniform principles and mechanisms for regulating interbudgetary relations, the inadmissibility of individual approaches in the delimitation of spending powers, income sources and the distribution of financial assistance;

b) a clear legislative delimitation of spending powers and responsibility for fulfilling financial obligations between government bodies at different levels;

c) stable and consistent with the division of expenses, assignment of revenue sources to all levels of the budget system and tax powers to different levels of government;

d) objective distribution of financial assistance in order to equalize the budgetary provision of the territories;

e) creating incentives for local implementation of rational and responsible budget policy, effective use of public financial resources in the interests of the population;

f) the presence of mechanisms for monitoring compliance with federal legislation and financial discipline.

In the current economic conditions, taking into account the goals of the budget and the tasks being solved in the budgetary sphere, interbudgetary relations between the levels of the budget system are formed in four main areas:

1. In the sphere of delimitation of areas of competence and powers to provide state and municipal services to the population. As a result of the adoption of federal laws of October 6, 2003 No. 131-FZ “On the general principles of the organization of local self-government in the Russian Federation”, dated October 6, 1999 No. 184-FZ “On the general principles of the organization of legislative (representative) and executive bodies of state authorities of the constituent entities of the Russian Federation" with subsequent amendments and additions established a clear legislative division of expenditure powers between government bodies at different levels. The basic principles and procedure for delimiting the subjects of authority and powers for the provision of state and municipal services to the population will be discussed in detail in section. 1.2.

2. In the sphere of distribution of financial resources, which is carried out in two directions. The first is the distribution of tax and non-tax revenues between the levels of the budget system. The second direction is the redistribution of financial resources from higher budgets to lower budgets as part of the provision of financial assistance. At the same time, financial assistance to lower-level budgets is provided in the form of subsidies to equalize budgetary security and subsidies to co-finance the expenditure obligations of lower-level budgets.

3. Between state authorities and local self-government bodies for reimbursement of expenses associated with the transfer of spending powers, as well as for compensation of additional expenses or losses of income associated with decisions of state authorities.

4. Legal relations that arise between state authorities and local governments within the framework of providing temporary financial assistance to local budgets from the budgets of the constituent entities of the Federation should be considered a separate area of ​​inter-budgetary relations. They have their own characteristics, principles of formation and goals. The mechanism for providing temporary financial assistance to local budgets from the budgets of the constituent entities of the Federation will be discussed in section. 1.7.

Legal regulation of interbudgetary relations is carried out by the Budget Code of the Russian Federation, the legislation of the constituent entities of the Federation and regulatory legal acts of local governments.

The main objectives of legislative regulation of interbudgetary relations are:

Ensuring transparency and openness of interbudgetary relations, simplicity of calculations, understandable not only to specialists in this field, but also to politicians adopting the budget;

A clear legislative delimitation of spending powers between government bodies at different levels and the corresponding expenses, as well as, to the maximum extent possible, revenue sources (in whole or in part) between the links of the budget system;

Establishment throughout the country of uniform methodology and criteria for inter-budgetary regulation, taking into account the individual and group characteristics of municipalities;

Legislative consolidation of the inadmissibility of withdrawal or forced centralization into the budgets of another level of municipalities' own revenues, assigned on a permanent basis, of additionally received or saved budgetary funds;

Establishment of mutual responsibility of authorities at different levels for compliance with obligations in interbudgetary relations;

Establishment of a relatively stable mechanism of interbudgetary relations.

The main element of the system of interbudgetary relations is interbudgetary transfers. At the same time, under interbudgetary transfers it should be understood that the funds of one budget of the budget system of the Russian Federation are transferred to another budget of the budget system.

In general, the system of interbudgetary transfers from the budget of a constituent entity of the Federation is presented in Fig. 1.2.

The current legislation of the Russian Federation provides for the possibility of providing local budgets with the following types of interbudgetary transfers: grants, subventions, subsidies, budget loans and other interbudgetary transfers.

In accordance with the Budget Code, subsidies include interbudgetary transfers provided on a gratuitous and irrevocable basis without establishing directions and/or conditions for their use. As a rule, subsidies are allocated with the aim of equalizing the level of budgetary provision of municipalities. At the same time, the Budget Code provides for the provision of other subsidies.

Rice. 1.2. Interbudgetary transfers from the budget of a constituent entity of the Russian Federation

In relation to local budgets, the Budget Code of the Russian Federation defines the following main subsidies:

a) subsidies from the regional fund for financial support of settlements, provided in accordance with Art. 60 of the Federal Law of October 6, 2003 No. 131-FZ and Art. 137 BC RF;

b) subsidies from the district fund for financial support of settlements, provided in accordance with Art. 60 of the Federal Law of October 6, 2003 No. 131-FZ and Art. 142.1 BC of the Russian Federation;

c) subsidies from the regional fund for financial support of municipal districts (city districts), provided in accordance with Art. 61 of the Federal Law of October 6, 2003 No. 131-FZ and Art. 138 BC RF.

Interbudgetary transfers are allocated to local budgets in the form of a subvention in order to financially support expenditure obligations arising in the implementation of the state powers of the Russian Federation and/or subjects of the Federation transferred to them. Funds to local budgets to ensure the execution by local governments of certain state powers are provided from the funds of the regional compensation fund in accordance with Art. 63 of the Federal Law of October 6, 2003 No. 131 - Federal Law and Art. 140 BC RF.

The legislation provides for the possibility of co-financing the expenditure obligations of local budgets by government bodies. In this case, subsidies are allocated to local budgets. Under budget subsidies refers to inter-budgetary transfers provided to the budget of another level of the budget system of the Russian Federation for the purpose of co-financing expenditure obligations arising in the exercise of the powers of public authorities of the constituent entities of the Federation, and expenditure obligations for the exercise of the powers of local governments.

Subsidies to local budgets for co-financing expenditure obligations arising in the exercise of powers of local governments on issues of local importance are provided from the regional fund for co-financing expenses in accordance with Art. 62 of the Federal Law of October 6, 2003 No. 131-FZ ist. 139 BC RF.

Local governments have the right to receive budget loans from the budgets of the constituent entities of the Federation. In accordance with the Budget Code of the Russian Federation budget loan- these are funds provided by the budget to another budget of the budget system of the Russian Federation, to a legal entity, with the exception of state (municipal) institutions, to a foreign state, to a foreign legal entity on a repayable and reimbursable basis.

The provision of budget loans to local budgets is carried out in accordance with Art. 93.2 and 93.3 BC RF.

The main ultimate goals of interbudgetary relations are:

Creation of initial conditions for reducing excessive differences in the budgetary provision of territorial entities;

Increasing the responsibility of regional and local authorities for the formation of balanced budgets (without depriving them of interest and responsibility for increasing the tax potential in the territory under their jurisdiction, rational and efficient spending of budget funds) in order to implement the powers assigned to them, providing the population throughout the country with equal opportunities to receive budget services in volume and quality not lower than the minimum required level.

In order to increase responsibility for carrying out a rational and effective budget policy at the local level, Art. 136 BCRF establishes uniform basic principles for the provision of interbudgetary transfers from one budget of the budget system of the Russian Federation to another budget of the budget system of the Russian Federation:

1. Interbudgetary transfers from the budgets of the constituent entities of the Federation to local budgets (with the exception of subventions from regional compensation funds) are provided only if the relevant local government bodies comply with the budget legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

2. If local government bodies fail to comply with the conditions for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation, the body executing the budget of a constituent entity of the Russian Federation has the right to suspend the provision of interbudgetary transfers (with the exception of subventions from the regional compensation fund) to the relevant local budgets.

Federal Law No. 63-FZ of April 26, 2007 introduced additional conditions for the provision of interbudgetary transfers for subsidized and highly subsidized municipalities, depending on the share of interbudgetary transfers (with the exception of funds transferred for the execution of delegated powers) in the volume of own revenues of municipalities aimed at improving financial discipline and quality of municipal finance management. So, according to the provisions of Art. 136, depending on the size of the share in local budgets of interbudgetary transfers from budgets of other levels (with the exception of subventions) and/or tax revenues according to additional standards, 3 groups of municipalities are distinguished during two of the last three reporting financial years.

The first group includes municipalities in whose budgets the indicated share exceeds 10% of the local budget’s own revenues. Starting from the next financial year, such municipalities do not have the right to exceed the standards established by the highest executive body of state power of a subject of the Federation for the formation of expenses for the remuneration of deputies, elected officials of local government exercising their powers on a permanent basis, municipal employees and/or the maintenance of local government bodies .

The second group includes municipalities in whose budgets this share exceeded 30%. Starting from the next financial year, they do not have the right to establish and fulfill expenditure obligations not related to the resolution of issues assigned by the Constitution of the Russian Federation, federal laws, and laws of constituent entities of the Russian Federation to the powers of the relevant local government bodies.

For municipalities of the third group, in the budgets of which the indicated share exceeded 70% of the local budget’s own revenues, the following conditions were introduced, additional to those established above:

1) signing agreements with the financial authority of the constituent entity of the Federation on measures to improve the efficiency of use of budget funds and increase the receipt of tax and non-tax revenues of local budgets;

2) submission by the local administration to the highest executive body of the subject of the Federation in the manner established by it of documents and materials necessary for preparing a conclusion on compliance with the requirements of the budget legislation of the Russian Federation submitted to the representative body of the municipality of the draft local budget for the next financial year (the next financial year and planning period) ;

3) conducting (at least once every two years) an external audit of the annual report on the execution of the municipal budget by the control bodies of the subject of the Federation;

4) compliance with other conditions established by federal laws.

At the same time, for municipalities of this group, an additional limitation is established on the size of the deficit and the maximum amount of municipal debt.

In accordance with and. 3 tbsp. 92.1 of the Budget Code of the Russian Federation in the new edition, the size of the deficit should not exceed 5% of the approved total annual volume of local budget revenues without taking into account the approved volume of gratuitous revenues and/or tax revenues according to additional deduction standards.

The local budget deficit may exceed the established limits if the sources of financing the local budget deficit include receipts from the sale of shares and other forms of participation in capital and a decrease in the balances in the accounts for accounting for local budget funds within the amount of the specified revenues and a decrease in the balances in the accounts for accounting of local budget funds.

The maximum amount of municipal debt in accordance with Art. 107 should not exceed 50% of the approved total annual volume of local budget revenues without taking into account the approved volume of gratuitous revenues and/or tax revenues according to additional deduction standards.

If local government bodies fail to comply with the conditions for the provision of interbudgetary transfers from the budget of a constituent entity of the Federation and violate the maximum values ​​for the size of the deficit and the volume of municipal debt, the financial authorities of the constituent entities of the Federation have the right to decide to suspend (reduce) in the manner established by them the provision of interbudgetary transfers (with the exception of subventions) to the relevant local budgets until they are brought into compliance with the conditions for the provision of interbudgetary transfers.

The measures and restrictions established by the Budget Code of the Russian Federation can be changed if, no later than September 1 of the current financial year, the representative body of the municipality made a decision to refuse (in whole or in part) from receiving interbudgetary transfers from other budgets in the next financial year (with the exception of subventions). ) or from tax revenues according to additional deduction standards.

In this case, measures and restrictions will be applied based on the estimated reduction in the share of interbudgetary transfers and/or tax revenues according to additional standards of deductions in the local budget’s own revenues, determined by it by assigning to one or distributing between several of the last three reporting financial years the total amount of the reduced interbudgetary transfers (tax revenues according to additional deduction standards) in the next financial year.

It should be emphasized that the bulk of interbudgetary transfers are provided to local budgets through regional funds, the formation and distribution of which, in accordance with the Budget Code of the Russian Federation and Federal Law No. 131-FZ of October 6, 2003, must be carried out according to a unified methodology based on common of all municipalities of a certain type of criteria and conditions established by the law of the subject of the Federation. This ensures the implementation of Art. 31.1 of the Budget Code of the Russian Federation of the principle of equality of budgetary rights of municipalities, according to which the determination of the volume, forms and procedure for the provision of interbudgetary transfers is carried out in accordance with the uniform principles and requirements established by the Budget Code of the Russian Federation.