Results-based budgeting. Results Based Budgeting (RBB). Prospects for the introduction of performance-based budgeting

On measures to improve the efficiency of budget expenditures, the Concept of reforming the budgetary process was approved, together with the Action Plan for the implementation and in the practice of public finance management, budgeting based on the results of RBB was introduced, which was consolidated in the Budget Code of the Budget Code of the Russian Federation and a whole series of decision laws and bylaws of the federal regional and municipal level. The RBB concept lies in the distribution of budgetary resources among the administrators of budget ...

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Results-based budgeting in public finance management

INTRODUCTION

The state of local budgets is one of the main indicators of economic sustainability and excellence social system state. In this regard, the development of effective mechanisms for managing budget revenues and expenditures that meet the modern requirements of openness, clarity and control is of particular importance. V last years there have been changes in the budgetary process in the Russian Federation. In 2004, the Concept of reforming the budgetary process was adopted in Russian Federation, which was based on the idea of ​​developing and adopting performance-oriented budgets. In 2008, as a result of significant amendments to the RF Budget Code, measures were taken to modernize the budget process, and performance-based budgeting mechanisms (hereinafter - RBB) were partially introduced. The aforementioned changes entailed a transformation of the processes of municipal administration, formation, execution and control over the execution of the budget. In these conditions, the development of unified, clearly formulated recommendations for the implementation and application of new methods of planning and managing budget revenues and expenditures, in particular, the RBB method, acquires particular importance. The aim of the work is to study results-oriented budgeting in state financial management.

The tasks of the work are:

• formulate the essence of RBB;
• consider the RBB methodology;
• to formulate the problems and prospects of RBB implementation.

The object of the research is the state finances. The subject of the research is performance-based budgeting.

1 ESSENCE AND METHODOLOGY OF RESULT-ORIENTED BUDGETING

1.1 Concept of performance budgeting

Since 2004, a process of reforming the budgetary system has been going on in Russia in order to increase the efficiency and effectiveness of the activities of public authorities. Decree of the Government of the Russian Federation of May 22, 2004 No. 249 "On measures to improve the effectiveness of budget expenditures" approved the Concept of reforming the budgetary process (together with the Action Plan for implementation), and results-based budgeting (RBB) was introduced into the practice of public finance management , which was consolidated in the Budget Code (BC) of the Russian Federation and a whole series of laws (decisions) and by-laws of the federal, regional and municipal levels.

During 2004-2007. in total, more than 10 normative legal acts were adopted, one way or another affecting this topic, and their implementation began.

The RBB concept consists in the distribution of budgetary resources between the administrators of budgetary funds and (or) the budget programs implemented by them, taking into account or in direct dependence on the achievement of specific results (provision of services) in accordance with the medium-term priorities of socio-economic policy and within the volumes projected for the long term. budgetary resources.

In accordance with Art. 34 of the Budget Code of the Russian Federation, the principle of effectiveness and efficiency means that when drawing up and executing budgets, the participants in the budget process within the framework of their powers established by them should proceed from the need to achieve the specified results using the least amount of funds or achieve the best result using the amount of funds specified by the budget.

The transition from budget expenditure management to performance-based management for the most efficient use of budgetary resources required the improvement of the theory and methodology of budgeting in the financial management system.

Domestic scientists define BOR in different ways. As you can see from Appendix 1, some go back from the particular to the general, considering budgeting as a concept, program, method; others see budgeting as a process or system that makes government spending more functional.

In our opinion, performance-based budgeting is a system that allows you to plan and concretize the goals of the budget process, effectively manage costs in order to achieve the results necessary to satisfy end users. public services.

Many theorists and practitioners speak about the relevance of RBB implementation.

For example, E.B. Chernobrovkina considers RBB as “ necessary tool improving the efficiency of public spending, which fundamentally changes the concept of public spending management " 1 .

According to M.D. Klenikova, “performance-based budgeting is: 1) universal, since it allows you to simultaneously ensure planning, execution and control over budget execution; 2) makes it necessary to clearly define the goals, tasks and functions of all administrators of budgetary funds, which makes it possible to ensure the distribution of budgetary resources simultaneously by goals, tasks and functions; 3) takes into account the public significance of the results of the use of budget funds " 2 .

At the same time, difficulties are noted in the implementation of RBB. M.B. Trachenko believes that “the implementation of RBB is associated with significant difficulties due to the scale of state activities that are incomparable even with large corporations, the absence of a single criterion for the performance of government agencies (such as profit, EVA in the private sector), fundamental differences in incentive systems for managers of commercial structures and civil servants. ... Therefore, RBB implementation may require many years of reforms and continuous improvement. " 3 .

According to E.A. Bochkareva, “for the widespread use of RBB and its transformation into a priority method of building budgetary relations, activities should be carried out to reform the budgetary legislation of the Russian Federation. First of all, in the direction of increasing the revenue sources of regional and local budgets to the optimal level by establishing additional standards for contributions to the budgets of the constituent entities of the Federation / municipalities from federal / regional taxes. The second direction of the reform is changing the methods of calculating subsidies and subventions in order to stimulate the regions to abandon the costly method of mastering gratuitous transfers and move to financing the results " 4 .

1.2 Performance-Based Budgeting Tools

The most controversial questions remain about the tools that can be attributed to RBB, and how these tools are interrelated. Specialists of the Institute of Urban Economics (Moscow) D.V. Zhigalov, L.V. Pertsov and Yu.Yu. Chalaya subdivide RBB tools into two groups: 1) goal-setting and planning tools based on the use of the program-target method of management - long-term and departmental target programs, reports on the results and main areas of activity of the main administrators of budget funds; 2) tools for the implementation of the established goals and objectives - the register of state (municipal) services (works), service quality standards, assessment of the need for services, assessment of the cost of services, state (municipal) task for the provision of services (performance of work) 5 .

On the basis of regulations and analysis of special literature, we conclude that the main tools for the implementation of RBB principles in the Russian Federation include reports on the results and main directions of activities of subjects of budget planning; target programs (long-term, departmental); register of expenditure obligations; register of state (municipal) services; state (municipal) tasks; justification of budget allocations.

V.Yu. Chigirev systematized and supplemented the basic principles of RBB. He highlights the principles:

• guaranteed financial support for existing obligations;
• competitive distribution of budgetary funds to finance the assumed obligations;
• measurability and comparability of the results of the activities of the participants in the budgetary process;
• decomposition of goals and objectives;
• the relationship of budget indicators with indicators of socially significant results 6 .

2 CHALLENGES AND PROSPECTS FOR THE IMPLEMENTATION OF RESULT-ORIENTED BUDGETING IN PUBLIC FINANCE MANAGEMENT

2.1 Challenges in implementing performance-based budgeting

Existing system program budgeting has undeniable advantages, however, there are a number of problems that need to be solved when switching to program budgeting:

Difficulties in choosing performance indicators for government programs and underdevelopment information technologies in the field of public administration;

Sectoral features of some state programs that must be taken into account when assessing the effectiveness of their implementation;

The need to improve the system of state financial control to further ensure the economical and efficient use of budget funds.

Reform of the budgetary process, which is currently being carried out, is proceeding in five main directions.

Within the framework of the first direction, the budget classification of the Russian Federation was correlated with the requirements of international standards, taking into account changes in the structure and functions of federal executive bodies, a budget accounting chart of accounts integrated with the budget classification was introduced, based on the accrual method and providing accounting of costs by functions and programs.

The second and third directions were implemented through increasing the reliability of medium-term forecasting of the amount of resources available for managers of budgetary funds within the framework of the adopted budgetary constraints and priorities of state policy.

Within the framework of the fourth (main) direction, procedures for assessing the effectiveness of budget expenditures were built into the budget process for a phased transition from the estimated principle of planning and financing expenditures to RBB.

The fifth area involves improving the procedures for drawing up and reviewing the budget in accordance with the requirements and conditions of the medium-term RBB.

In 2013, amendments were made to the Budget Code of the Russian Federation, providing for the transition to state programs. At the regional level, the key issue of great social, economic and political importance is to increase the efficiency of budget expenditures. Formation of the republican budget for 2014 and the planning period 2015-2016 was carried out in accordance with the state programs of the Republic of Buryatia, within the framework of which the activities of the republican targeted programs, republican targeted investment program and federal target programs.

Regional budget expenditures for the period 2011 -2013 reflected in table. 2.1.

Table 2.1

Structure and dynamics of expenditures of the consolidated budget of the Republic of Buryatia for 2011-2013

Consolidated budget expenditures in 2013 compared to 2011 increased by 7,558.9 million rubles. (18.5%). The bulk of expenditures falls on education financing (approximately 27%). The second and third places are the costs of social policy and healthcare.

The highest growth rates of expenditures are on health care (35.0%) and the national economy (27.7%). In general, the expenditures of the consolidated budget of the Republic of Belarus are growing by about 8-9% annually compared to the previous period.

Analysis of the execution of expenditures of the consolidated budget of the Republic of Buryatia made it possible to conclude that the structure of budget expenditures is not optimal and there are problems in the efficient execution of the expenditure side of the republic's budget. Among the reasons for the execution of budget expenditures not in full, the following can be distinguished:

1. late receipt of funds from the federal budget;
2. lack of legal grounds for the implementation of expenses due to the lack of acts of completed construction work;
3. savings on trading in various areas;
4. late holding of competitive procedures, as well as recognition of competitive procedures invalid;
5. non-fulfillment of the terms of government contracts by contractors.

The savings could have been substantial in absolute terms and would have allowed funding for activities in other areas.

At present, by the order of the Government of the Republic of Buryatia "On approval of the List of state programs of the Republic of Buryatia" 17 state programs are fixed 7 ... The structure of the list of programs is based on the logic of the main directions of state policy outlined in the Program of Socio-Economic Development of the Republic of Buryatia until 2020. 8 ... The strategic goal of the Program is to ensure a sustainable increase in the level and quality of life of the population on the basis of modernizing the economy and increasing its efficiency. State programs (SOEs) of the Republic of Buryatia were grouped into three key blocks: an efficient state (3 SOEs), a new quality of life (8 SOEs), and economic development (6 SOEs). The number of programs included in the block can be judged on the priority of the direction.

Table 2.2 shows the programmatic structure of budget expenditures of the Republic of Belarus in 2014.

Table 2.2

Program structure of expenditures of the republican budget in 2014

Thus, the share of program and non-program expenditures of the budget of the Republic of Belarus accounts for 93 and 7% of budget funds, respectively.

The directions of state programs of the Republic of Buryatia and the total amount of their financing are presented in table. 2.3.

Table 2.3

Directions of state programs of the Republic of Buryatia and the amount of their funding

It should be noted that the Republic of Buryatia already has some experience in the application of program-target budgeting mechanisms. So, since 2000, a system of indicative management has been operating in the region. Since 2008, reports on the results and main directions of activities of subjects of budget planning have been used in the budget process, and departmental target programs have been implemented. In addition, registers of expenditure obligations are drawn up and maintained. Monitoring has been carried out since 2009 financial management... Thanks to the use of these tools, most of the activities of the government of the republic have already been broken down into goals and objectives assigned to executive bodies state power, the effectiveness of their solution is assessed by calculating indicators of the final and immediate results.

At the same time, performance budgeting instruments are practically not linked to each other and to the procedure for drafting the republican budget. Thus, the list and volume of budgetary appropriations are formalized as part of the register of expenditure obligations, indicators of expected (immediate) results - within the framework of republican target programs, departmental target programs and state assignments, indicators of final results - as part of reports on the results and main areas of activity of subjects of budget planning ... As a result, performance-based budgeting tools have little effect on the distribution of the republican budget funds among the main administrators of budget funds; when drafting the republican budget, the planned budget allocations are practically not tied to the predicted and actual results.

When drawing up the draft republican budget, the budget of the assumed obligations is formed in the software package on the basis of the draft regulatory legal acts proposed for adoption and (or) entry into force in the next financial year and planning period. Budget allocations for the fulfillment of the assumed expenditure obligations are considered by the Government working group on the formation of the draft republican budget. At the same time, when accepting new expenditure obligations, the appropriations necessary for their fulfillment for the entire period of their validity, the expected results are not estimated. In case of insufficient funds, decisions are not always made to suspend (reduce) existing expenditure obligations.

In the Republic of Buryatia, target items are formed in accordance with the expenditure obligations of the region.

In order to strengthen the role of budgeting instruments in the budgeting process based on the results of unconditional fulfillment of existing expenditure obligations, it is necessary to introduce into the procedure for drafting the republican budget a mechanism for justifying budget allocations of the main administrators of the republican budget funds, as well as a mechanism for adjusting existing ones, making new expenditure commitments.

2.2 Prospects for the implementation of performance-based budgeting

In general, based on the analysis, the following measures are proposed to improve the program planning process.

First, to increase the stability of the budgetary system. Implementation of measures in this direction should be carried out through the implementation of tasks to increase revenues and reduce arrears on payments to the budget. Attention should also be paid to improving the efficiency of measures for the management of property and land complexes.

Within the framework of the Program for increasing the efficiency of budget expenditures, the republic is optimizing the composition of state property. During 2011, the republican property was transferred to federal ownership (13 immovable property with a total area of ​​10.7 thousand m2 and 135 units of movable property) and to municipal ownership (two immovable property with a total area of ​​22 a land plot with an area of ​​2.7 thousand m, a heating main with a length of 214.4 m and 1567 units of movable property). In 2011, the privatization of property owned by the Republic of Buryatia was carried out. As a result, the republican budget received more than 15 million rubles.

Secondly, to ensure the efficient allocation of budgetary funds.

The republic has such instruments as reports on the results and main areas of activity and procedures for the formation, approval and implementation of departmental target programs. In addition, registers of expenditure obligations are drawn up and maintained. Since 2009, financial management has been monitored in the Republic of Buryatia. At the same time, as practice shows, performance budgeting tools have little to do with each other and with the procedure for drafting the republican budget. Thus, the list and volume of budgetary appropriations are formalized as part of the register of expenditure obligations; indicators of expected (immediate) results - within the framework of republican and departmental target programs, as well as state assignments; indicators of final results - in the composition of reports on the results and main directions of activities of subjects of budget planning. As a result, performance-based budgeting instruments have little effect on the distribution of the republican budget funds among the main administrators. When drawing up the draft republican budget, the planned budgetary allocations are practically not tied to the predicted and actual results.

To overcome these shortcomings, it is necessary to solve the problem of introducing target-oriented principles of budgeting, providing a direct relationship between the distribution of budgetary resources and the actual or planned results of their use.

Third, to optimize the procedure for the provision of public services.

Since 2006 in the Republic of Buryatia formed normative base regulating the formation and delivery of state assignments. A unified list of services (works) provided by state institutions has been approved. State assignments for the provision of services in the relevant areas of activity are formed and submitted.

The executive authorities of the region assess the quality of actually provided public services, analyze the effectiveness of activities budgetary institutions to determine the possibility and feasibility of changing their type. As part of the implementation of the direction of the program in 2011, the list of public services (works) was supplemented, the standards for their provision were adjusted, government assignments were monitored and the quality of the services provided to the approved standards was monitored.

Fourth, improving the implementation of management functions.

Stimulation is one of the most effective approaches to the introduction of new principles for the activities of local self-government bodies, structural reforms in various sectors at the municipal level. In order to achieve the goals of stimulating an increase in the efficiency of the activities of local self-government bodies, within the framework of the program, the task was set to develop a number of relevant documents.

Fifth, the tightening of financial control procedures.

Currently, there are a number of unresolved problems that hinder the development of unified system state financial control in the country. So, for example, the basic principles and standards of organizing a unified system of state financial control have not been fixed, first of all, its differentiation into external and internal - with its own special tasks, functions and powers. In this regard, it is necessary to amend the departmental acts in terms of the implementation of state financial control and regulation of mechanisms of responsibility for violations of budgetary legislation.

Sixth, to stimulate the development of an information system, the imperfection of which often leads to a decrease in the degree of fulfillment of budgetary assignments.

Seventh, the creation of favorable conditions for doing business, for the further growth of small businesses and equalizing the potential for the development of small businesses in the Ministry of Defense of the Republic of Belarus, which can be realized through the provision of subsidies to the infrastructure for supporting small businesses, improving financial, credit and property support for small businesses ...

Eighth, improving the legal framework for regulating processes public procurement through the development of standard documentation on the procedures for the supply of the most frequently purchased goods, which will reduce the number of typical errors in the field of placing a state order and ensure the timely conduct of competitive procedures, increase the responsibility of the authorized body or government customers for untimely conducting of competitive procedures (for example, a reduction in funding if the allocated funds).

CONCLUSION

Performance-based budgeting is a method of managing budget revenues and expenditures, which ensures their planning, formation and distribution in accordance with the goals, objectives and functions, taking into account the expected immediate, socially significant results.

Until recently, one of the most common models of public finance management in Russia and in developed countries was the line-object budgeting model. However, the long-term experience of using this model both in Russia and abroad has demonstrated the low level of responsibility and initiative of the municipal government, the lack of interest in saving money, and, ultimately, its ineffectiveness. Compared to the linear-object method, performance-based budgeting:

It is universal, as it allows you to simultaneously ensure planning, execution and control over budget execution;

Makes it necessary to clearly define the goals, objectives and functions of all administrators of budgetary funds, which makes it possible to ensure the distribution of budgetary resources simultaneously by goals, tasks and functions;

Takes into account the social significance of the results of the use of budgetary funds.

Improving RBB practice should be seen as important tool increasing the efficiency of public spending and improving the quality of the provision of public (municipal) services, that is, the progressive development of the state and its regions.

LIST OF USED LITERATURE

1. A.V. Aksenenko Result-oriented budgeting: regional implementation experience // Finance. 2014. No. 1. S. 16-19.
2. Batina I.N., Tulskaya A.Yu. BOR as a tool to improve the efficiency of budgetary services // Finance. 2014. No. 8. S. 3-7.
3. Nikitina E.N. Organization of financing of the municipal educational system on the basis of performance-based budgeting: author. dis. ... Cand. econom. sciences. M., 2014.24 p.
4. Petrenkov A.O. Application of international experience of results-oriented budgeting in the budgeting process of the Russian Federation: abstract of thesis. dis. ... Cand. econom. sciences. Rostov n / a, 2013.23 p.
5. Khabaev S.G. Results-based budgeting in health care: dis. ... Dr. econ. sciences. M., 2010.42 p.

ANNEX 1

Comparison of judgments about the concept of "performance budgeting"

1 Chernobrovkina E.B. The use of performance-based budgeting as a method of program-targeted management in the context of government programs // Taxes. 2013. No. 13. P. 22-25.

2 Klenikova M.D. Management of revenues and expenditures of the municipality on the basis of performance-based budgeting: author. dis. ... Cand. econom. sciences. M., 2012.24 p.

3 Trachenko M.B. Budgeting in the financial management system: author. dis. ... Dr. econ. sciences. M., 2012.38 p.

4 Bochkareva E.A. Legal problems of implementation effective methods balancing budgets in the Russian Federation // Financial Law. 2011. No. 11. S. 17-19.

5 Zhigalov D.V., Perirv L.V., Chalaya Yu.Yu. The use of results-based budgeting tools as a method of program-targeted management in the context of state programs // Property relations in the Russian Federation. 2013. No. 12. S. 28-45.

6 Chigirev V.Yu. Performance-based budgeting and its implementation in the Federal Treasury: dis. ... Cand. econom. sciences. Saratov, 2014.23 p.

7 On approval of the List of state programs of the Republic of Buryatia: Order of the Government of the Republic of Buryatia dated November 30, 2011 No. 852-r.

8 On the Program of socio-economic development of the Republic of Buryatia until 2020: Law of the Republic of Buryatia dated March 14, 2011 No. 1903-IV

PAGE \ * MERGEFORMAT 1

RBB implementation can be carried out in various forms, depending on the specifics of the municipality, available human resources, established management traditions. On federal level at the moment, a whole set of RBB implementation tools has been developed, which can be used in municipal management practice. These include:

• justification of budgetary allocations (OBAS);
• municipal tasks;
• register of expenditure obligations.

• long-term targeted programs;
• departmental target programs.

• long-term targeted programs are approved by the local administration;
• long-term targeted programs must be approved no later than one month before the day the draft decision on the corresponding budget is submitted to the legislative body;
• the amount of budget allocations for their implementation is approved by the decision on the budget as part of the departmental structure of budget expenditures for the target item of budget expenditures corresponding to each program;
• for each program, an annual assessment of the effectiveness of its implementation should be carried out, according to the results of which a decision can be made to reduce funding or to early terminate the implementation of certain programs.

• passport of the program in accordance with the established form;
• a description of the problem (task), the solution of which is carried out through the implementation of the program, including the analysis of the causes of its occurrence, the feasibility and necessity of a solution at the departmental level;
• the main goals and objectives of the program;
• description of expected results and target indicators of program implementation;
• list and description of program activities;
• the term of the program implementation;
• a description of the social, economic and environmental consequences of the implementation of the program, an overall assessment of its contribution to the achievement of the appropriate strategic goal, assessment of the risks of its implementation;
• assessment of the efficiency of spending budget funds;
• methodology for evaluating the effectiveness of the program;
• justification of the needs for the necessary resources;
• description of the program implementation management system.

• goals of the program, description of target indicators with quantitative indicators of solving a specific tactical task by year;
• substantiation of the volume and composition of expenditures of funds allocated from the budget for the implementation of the program.

• goals, objectives and performance indicators;
• expenditure obligations and income generation;
• budget targeted programs and non-program activities;
• distribution of costs by goals, objectives and programs;
• the effectiveness of budget expenditures.

• an extract from the register of expenditure obligations for expenditure obligations, the fulfillment of which is necessary for the fulfillment of a municipal task;
• determination of the categories of individuals and (or) legal entities that are consumers of the relevant services;
• indicators characterizing the quality and (or) volume (composition) of municipal services rendered to individuals and (or) legal entities;
• the procedure for the provision of municipal services to individuals and (or) legal entities;
• marginal prices (tariffs) for payment of municipal services by physical or legal entities in cases where the legislation of the Russian Federation provides for the provision of relevant services on a paid basis, or the procedure for their establishment;
• the procedure for monitoring the execution of the municipal assignment, including the conditions and procedure for its early termination;
• reporting requirements for the performance of the municipal assignment.

• separate planning of current and assumed obligations;
• formation of a register of expenditure obligations;
• introduction of new mechanisms for financing budget services;
• availability of a program for the socio-economic development of the municipality.

• the results of the activities of the local administration in reporting period;
• goals and objectives of the local administration in the current and medium-term periods and the planned values ​​of indicators of their implementation in the planning period;
• a set of measures to achieve the goals of the local administration.

Budget violations and measures of responsibility for them

The grounds for applying coercive measures for violating the budgetary legislation of the Russian Federation are:

· Failure to comply with the law (decision) on the budget;

· Inappropriate use of budget funds;

· Non-transfer of budget funds to recipients of budget funds;

· Incomplete transfer of budget funds to recipients of budget funds;

· Untimely transfer of budget funds to recipients of budget funds;

· Untimely crediting of budget funds to the accounts of recipients of budget funds;

· Untimely submission of reports and other information related to budget execution;

· Untimely delivery to the recipients of budgetary funds of notifications of budgetary appropriations;

· Untimely delivery to the recipients of budgetary funds of notifications about the limits of budgetary obligations;

· Inconsistency of the budget list with the law (decision) on the budget;

· Inconsistency of notifications of budgetary appropriations, notifications of limits of budgetary commitments, approved expenditures and budgetary schedule;

· Failure to comply with the obligation to enroll budget revenues, budget revenues of state extra-budgetary funds and other revenues to the budgetary system of the Russian Federation;

· Untimely execution of payment documents for the transfer of funds to be credited to the accounts of the budget and state extra-budgetary funds;

· Refusal to confirm the accepted budgetary commitments;

· Untimely confirmation of budgetary commitments, untimely execution of payments for confirmed budgetary commitments;

Financing of expenses not included in the budget

· Financing of expenses in amounts exceeding the amounts included in the budget list, and approved limits of budgetary obligations;

· Failure to comply with the standards of financial costs for the provision of state or municipal services;

· Failure to comply with the maximum size of budget deficits of the state or municipal debt and the cost of servicing the state or municipal debt;

· Opening budget accounts with credit institutions if there is a Bank of Russia branch in the relevant territory;

· Failure of the main manager of the federal budget, who represented the interests of the Russian Federation in court, to send information on the results of the consideration of the case in the courts to the Ministry of Finance of the Russian Federation;

· Untimely or incomplete execution of a judicial act providing for the levy of execution on funds from the budget of the budgetary system of the Russian Federation. 1

coercive measures:

· Warning about improper performance budget process;

· Blocking of expenses;

· Withdrawal of budgetary funds;

· Suspension of transactions on accounts with credit institutions;

· Imposition of a fine;

· Accrual of interest, etc. 1

Responsibility for violation of budgetary legislation consists of:

· Determination of bodies applying measures against violators of budget legislation (bodies of the Federal Treasury of the Russian Federation, the Arbitration Court of the Russian Federation, the Accounts Chamber of the Russian Federation);

· Establishing a system of sanctions and measures of influence on offenders (warning about improper execution of the budget process, blocking expenses, etc.);

· Determining the procedure for applying coercive measures (writing off in an indisputable manner the amounts of budget funds used not for their intended purpose, warning the authorities about improper budget execution, etc.).

The amounts of fines and penalties are established by the RF BC and the law on federal budget for the corresponding year.

Results-based budgeting concept

Performance-based budgeting is a method of planning, execution and control over budget execution, which ensures the distribution of budgetary resources according to the goals, tasks and functions of the state, taking into account the priorities of state policy and the social significance of the expected immediate and final results of the use of budgetary funds.

The concept of reforming the budgetary process focused on the implementation of RBB includes the following main tasks:

1. Approximation of the budget classification of the Russian Federation to the requirements of international standards, the introduction of an integrated with the budget classification of the budget accounting chart of accounts, based on the accrual method and providing cost accounting by functions and programs.

2. Streamlining the procedures for drawing up and considering the budget, through the analytical separation of existing and newly assumed expenditure obligations. Existing obligations are subject to unconditional inclusion in the expenditure side of the budget, unless a decision is made to cancel or suspend them. New expenditure commitments should be established only if there is appropriate financial capacity for the entire period of their validity and subject to a mandatory assessment of their expected effectiveness.

3. Inclusion in the long-term financial plan annually shifted for a year ahead of the distribution of appropriations between the subjects of budget planning for a three-year period. Transition to the approval of the long-term financial plan by the Government of the Russian Federation.

4. Introduction into the practice of the budgetary process of formation of departmental target programs, in the framework of which a significant part of budgetary expenditures, carried out according to the estimate principle, should be included. Orientation of federal target programs towards solving large and long-term implementation of investment, scientific, technical and structural projects of an intersectoral nature with clearly formulated and quantitatively measurable performance indicators.

5. Transition to the distribution of budgetary resources between the administrators of budgetary funds and budget programs, depending on the planned level of achievement of their goals, in accordance with the medium-term priorities of socio-economic policy and within the projected long-term volume of budgetary resources.

6. Expansion of the scope of application of support mechanisms for regional and municipal budget reform programs selected on a competitive basis within the framework of the Regional and Municipal Finance Reform Fund, which has been created since 2005

Similar information.

A methodological approach to the planning and execution of state and local budgets, implemented since the mid-2000s within the framework of the budget reform, in which methods of allocating budget resources are used in accordance with the goals, objectives and functions of the state and taking into account the changing priorities of state policy. In addition, the approach assumes control over the effectiveness of spending budget funds by assessing the achievement of quantitative and qualitative performance indicators. However, one should distinguish between the concepts of "RBB" and "program-targeted approach" - they do not coincide in content.

The history of RBB development in Russia

Budgetary reform aimed at introducing RBB in the system of executive authorities in the Russian Federation has been carried out since 2004. The reform coordinator is the Ministry of Finance of the Russian Federation (Department of Budgetary Policy, Department of Interbudgetary Relations). V broad sense the transition to RBB principles includes:

• Go to federal bodies the executive branch to performance management and results-based medium-term budgeting (RBM);
• Reform of interbudgetary relations;
• Optimization of the network of budgetary organizations;
• Improving the efficiency and effectiveness of budget expenditures.

The introduction of performance management in federal executive bodies was carried out in 2004-2006 in the form of an experiment.

RBB regulatory framework

The regulatory framework governing the introduction of RBB includes:

1. Decree of the Government of the Russian Federation of May 22, 2004 No. 249 (as amended of October 23, 2004) "On measures to improve the effectiveness of budget expenditures", including: The concept of reforming the budgetary process in the Russian Federation in 2004-2006 , Regulation on reports on results and main directions of activities of subjects of budget planning;

2. Decree of the Government of the Russian Federation of April 19, 2005 N 239 "On approval of regulations on the development, approval and implementation of departmental target programs";

3. Decree of the Government of the Russian Federation of April 27, 2005 N 259 "On approval of the regulation on the development of the Consolidated report on the results and main directions of activities of the Government of the Russian Federation for 2006-2008."

OBB tasks

The concept of reforming the budgetary process focused on the implementation of RBB includes the following main tasks:

1. Approximation of the budget classification of the Russian Federation to the requirements of international standards, the introduction of an integrated with the budget classification of the budget accounting chart of accounts, based on the accrual method and providing cost accounting by functions and programs.

2. Streamlining the procedures for drawing up and considering the budget, through the analytical separation of existing and newly assumed expenditure obligations. Existing obligations are subject to unconditional inclusion in the expenditure side of the budget, unless a decision is made to cancel or suspend them. New expenditure commitments should be established only if there is appropriate financial capacity for the entire period of their validity and subject to a mandatory assessment of their expected effectiveness.

3. Inclusion in the long-term financial plan annually shifted for a year ahead of the distribution of appropriations between the subjects of budget planning for a three-year period. Transition to the approval of the long-term financial plan by the Government of the Russian Federation.

4. Introduction into the practice of the budgetary process of formation of departmental target programs, in the framework of which a significant part of budgetary expenditures, carried out according to the estimate principle, should be included. Orientation of federal target programs towards solving large and long-term implementation of investment, scientific, technical and structural projects of an intersectoral nature with clearly formulated and quantitatively measurable performance indicators.

• Gilyazeva Irina Vadimovna, bachelor
• Bashkir State Agrarian University

• BUDGETING
• RESULT-ORIENTED

Performance Budgeting is a challenging but potentially important reform of ongoing work that aims to focus government action on achieving results.

• Foreign experience in the implementation of performance-based budgeting at the regional and municipal levels
• Budgeting in the system of increasing the efficiency of enterprise management
• Experience in implementing a budgeting system in Russian companies

Today, many leaders are completing the stage of putting the elementary order in their business. The system of budgeting and management accounting is being established, business processes are being improved, and other methods of regular management are being introduced.

But new challenges are emerging: accession to the WTO, a common customs space, the financial crisis, increasing competition and growing consumer demands.

A battle for efficiency unfolds. In this struggle, the strong will win, and the weak will lose their business or lose their independence.

And what is this efficiency, and how to increase it, i.e. how to manage it? To manage, you need a performance management system commercial enterprise or non-profit organization, or authority.

Performance-based budgeting (abbreviated as RBB) is a system of organizing the budgetary process and state (municipal) management, in which expenditure planning is carried out in direct connection with the results achieved.

BOR provides:

Increasing the efficiency of expenditures through saving budget funds by reducing excess expenditures and reallocating resources in favor of solving the most important problems for society.

Improving socio-economic budget planning by improving the quality of information when making decisions on the allocation of funds for the performance of certain functions of the public sector.

Development of a culture of strategic planning, cost management and responsibility for the results of activities before society at all levels of government.

Objective of RBB implementation:

1. An increase in the quality of budgetary services.
2. Improving information for making managerial and political decisions.
3. Strengthening links between policy priorities and budgetary spending patterns.
4. Ensuring the efficiency of budget expenditures.
5. Improving the performance of executive authorities, the main administrators of budgetary funds.
6. Strengthening the accountability of the executive authorities to the public.

Performance Budgeting is a challenging but potentially important reform of ongoing work that aims to focus government action on achieving results. When combined with other “results-based management” reforms, RBB can significantly improve the effectiveness and efficiency of public spending.

Bibliography

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2. Zapolskikh Yu.A., Bakirova A.F. Enterprise bankruptcy risk management in modern conditions management / In the collection: World science and modern society: topical issues of economics, sociology and law. Materials of the International Scientific and Practical Conference. 2013.S. 84-87.
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