Effective use of budget funds is an important problem, especially in conditions of limited budget resources. In these conditions, the primary task becomes determining priorities in the distribution of budgetary resources, identifying sources of financing expenses and monitoring the targeted and effective use of funds. Achieving these goals is possible by applying the program-targeted method of budget formation.

The program-target method of budgeting was first proposed in. USA in the middle

1960. It was applied in. Ministry of Defense Minister. Robert. McNamara, who borrowed this system from the Ford automobile company, which he previously headed. To the President. The USA, having successfully developed this method, transferred this method of generating funds to all ministries. The practice of the program-target planning method gradually spread to other countries.

In Ukraine, this method was first introduced when drawing up the budget for 2002. Article 10 of the Budget Code defines by law the application of the program-target method in the formation of the budget of the cabinet. Approved by the Ministers of Ukraine by order No. 538-r dated September 14, 2002. The concept of using the program-target method in the budget process. This document defined the goals and basic principles of using the program-target method, its elements and stages of implementation. Concepts.

The essence of the program-target method of budgeting

The use of the program-target method in budgeting not only radically changed the ideology of the budget process, but also made it possible to increase its efficiency because:

The budgeting process begins by focusing on the results to be achieved in the public sector;

And then - on the resources necessary to achieve these results

When using traditional budgeting methods, attention was focused specifically on resources, but no attention was paid to results. Let's look at an example. The main item of expenditure of budgetary institutions that perform work and provide services to the population is the payment of wages. When there are not enough funds to purchase materials and energy resources, the question arises if it is impossible for the institution to fulfill its functions. UNCC, then why pay wages? the opportunity not only to increase their wages, but also to improve the results of their activities. It is this approach when forming the expenditure side of the budget that is used in the program-target method and planning of expenditures.

So, the essence of the program-target method is as follows:

1. The emphasis is transferred from the need for funds necessary for the state to perform its functions, to what results are expected from the use of budget funds, that is, to ensuring the efficiency of the use of budget funds (that is, from the economic category, for example, wages with goals , for which managers ask for funding).

2. The introduction of this method changes the nature of the discussion of budget policy: attention is shifted from monitoring the fulfillment of obligations to ensuring efficiency. When developing budget policy, the first factor taken into account is: what will society get for the money it spends?

The question is raised not about the correct use of funds in executing the budget, but about how effectively funds are spent in achieving the goals of state policy

3. Evaluation and examination of programs is a mandatory component of the program-target method

4. In analytical terms, the program-target method introduces elements of analysis of comparison of costs and achieved results into the budget process

Even before the introduction of the program-target method as the main method of budget planning since 2002, some of its elements were already used in the budget process, in particular:

1). Since 1998, budget requests of the established form have been introduced, in which the main managers of budget funds must necessarily reflect:

The main purpose of the activity;

Objective for the planning year;

An analysis of the results of activities achieved last year was carried out;

Forecast of expected operating results for the current year;

Justification for the distribution of the maximum amount of expenses by functional classification codes and areas of activity

2). The names of individual functional classification codes, used for one main manager, today, by their nature, can be the names of budget programs

3). The main managers of budget funds had the opportunity to redistribute their expenses in order to ensure their priority

(both at the stage of forming a draft budget when preparing a budget request, and at the stage of budget execution when drawing up a budget schedule and in the process of the current allocation of funds)

. Program-target method of budgeting - this is the grouping of various budget expenditures into separate programs so that each item of expenditure is assigned to a specific type of program

As a rule, each program is a fiscal obligation of one main manager of budget funds, whose performance is assessed in terms of achieving the program’s goals

. Program - is a set of interrelated activities aimed at achieving a single goal, the implementation of which is proposed and carried out by the manager of budget funds in accordance with the functions assigned to him

The main characteristic features of the budget program:

1) not limited in time;

2) one budget program is carried out by one manager of budget funds and has no analogues;

3) the name of the budget program should reflect the main essence of the program, that is, reflect the direction of use of budget funds;

4) in terms of content, the budget program must belong to one section of the functional classification

. For example the program “Training of personnel for the agro-industrial complex in higher educational institutions” refers to one function “Education” and subfunction “Higher Education”, and its name reveals the main content of the program;

5) the budget program must be clear, specific and understandable to the general public;

6) program components may have subroutines, i.e. minor activities related to the program

Previously, the line-item method of budget formation was used. The program-target method is the formation of a budget not by function, but by program; while program classification codes must be associated with functional classification codes, which makes it possible to present the budget by function. The functional classification of budget expenditures is used exclusively in analytical and statistical documents.

Linking the code of a specific budget program to the corresponding code of the functional classification of budget expenditures is used to:

Drawing up a consolidated budget;

Carrying out macroeconomic analysis;

Formation of state policy in economic spheres;

Conducting international comparisons of costs by function. When applying the itemized budget planning method

was carried out only for a year. The program-target method promotes a strategic approach, i.e. planning budget expenses for several years. Thanks to this method, it became possible to introduce medium-term budget planning. The purpose of introducing the program-target method in the budget process is to establish a direct connection between the allocation of budget funds and the results of their use.

Thanks to budget planning for target programs, transparency in the expenditure of budget funds is ensured in comparison with the item-by-item method, which did not make it possible to understand what exactly is being financed for a family or other function.

Institutions financed from budgetary funds are called budgetary institutions.

The allocation of funds to these institutions is preceded by budget planning.

Basic methods of planning budget expenditures.

Program-target method of budget planning consists in systematic planning of budget allocations in accordance with approved target programs drawn up to implement economic and social objectives.

This method of planning financial resources promotes compliance with a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects, and their concentration and targeted use, improving control. All this increases the level of efficiency of funds utilization.

In the last decade, this method of budget planning and financing has been steadily expanding in our country. This is facilitated by the development and implementation of many federal and regional economic, social, environmental and other programs. It should be assumed that in the future this method will become increasingly widespread.

The amount of funds allocated for the implementation of activities and projects is determined on the basis estimated planning and financing procedures. The calculations of estimates of budgetary institutions are based on volumetric indicators of activity (number of beds, number of students, number of groups, classes, etc.), operating time of institutions and financial standards. When planning measures for social protection of the population (pensions, benefits, etc.), the number of recipients of these funds and the established payment standards are taken into account.

The essence of the program-target method of budget planning is the systematic planning of the allocation of budget funds for the implementation of target programs approved by law or regulation.

A target program is understood as a comprehensive document, the purpose of which is to solve a priority task for the state for a certain period of time.

y share in the overall structure of budget expenditures.

The program-targeted method of expenditure planning promotes compliance with a unified approach to the rational use of funds both to solve the most pressing problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.

Target programs are divided into:

Industry development programs;

Regional development programs;

Programs for solving social problems.

Targeted programs as a document contain a set of sections, including goals and objectives, results expected from implementation, the customer of the program, implementers, activities and measures by year of implementation and the amount of funding in general and by year.

The normative method of planning expenses and payments is used mainly when planning funds to finance budgetary activities and drawing up budgets for budgetary institutions.

The norms are established by laws or regulations.

Such standards could be:

monetary expression of natural indicators of satisfying social needs (for example, the norms of expenditure on food for the population in budgetary institutions, providing them with medicines, etc.);

norms of individual payments (for example, salary rate, amount of benefits, scholarships, etc.);

norms based on the average statistical values ​​of expenses over a number of years;

material and financial capabilities of society in a specific period (for example, standards for maintaining premises, educational expenses, etc.).

Norms may be mandatory (set by the government or territorial authorities) and optional (set by departments).

Budget standards can be simple (for certain types of expenses) and enlarged (for a set of expenses or for the institution as a whole).

Based on natural indicators (number of persons served, area of ​​premises, etc.) and financial standards, budgetary cost estimates, which could be the following:

Individual - compiled for a separate institution or a separate event;

General - compiled for a group of similar institutions or events;

For centralized events- are developed by departments to finance activities carried out in a centralized manner (purchase of equipment, construction, repairs, etc.);

Consolidated - They combine both individual estimates and estimates for centralized activities, i.e. these are estimates for the department as a whole.

The budgetary institution's estimate reflects:

1) details of the institution (its name, the budget from which funding is made, the signature of the person who approved the estimate, the seal of the institution, etc.);

2) a set of expenses (salary fund, material costs, production and social development fund, material incentive fund, other funds);

3) a summary of income (financing from the budget, additional paid services to the population, provision of services under contracts with organizations, other revenues);

4) production indicators of the institution;

5) calculations and justification of expenses and income.

The approved estimates of budgetary institutions are their financial plans for a certain period of time.

Drawing up estimates of budgetary institutions allows you to solve the following tasks:

Providing budgetary institutions with government funding;

Analysis of proposed expenditure projects and reports on the use of funds;

Control over the efficient and economical use of funds.

In accordance with the budgetary rights granted to the executive authorities, they have the right, when drawing up cost estimates for subordinate budgetary institutions, to increase, within the limits of available budgetary funds, the norms of expenses for the maintenance of these institutions.

The improvement of budget planning and financial support of budgetary institutions should be facilitated by the transition to the formation of regional and local budgets on the basis of minimum state social standards, social and financial norms.

Programmatically targeted budgeting of expenses promotes compliance with a unified approach to the rational use of funds both to solve the most pressing problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.

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

Budget projections established for the medium term should be relatively constant, since they serve as a guide for authorities when they develop programs and activities aimed at solving problems and achieving public policy goals. However, the adoption of multi-year budgets in itself does not guarantee the continuity and stability of fiscal policy if there are not sufficiently reliable forecasts of the parameters of economic and social development.

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

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

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

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

The main advantages of implementing software products are monitoring key indicators and implementing operational control at various levels.

1

The problems of introducing the program-target budgeting method into the budget process of municipalities of the Perm Territory are explored, taking into account some features of the international practice of its application. The role of the program-target method and its relationship with the strategy of socio-economic development of the municipality is clarified. The experience of formation and main problems of implementation of municipal programs of the Perm municipal formation is considered. The purpose of the study was to identify the main problems in implementing the program-targeted method of budget planning at the municipal level, to understand the underlying causes of problems in the methodology for the development, evaluation and implementation of target programs. Based on the framework problem-oriented analysis methodology, an analysis of municipal programs adopted in Perm and the Perm region was carried out. A set of tasks has been formulated that represent a program of action to solve identified problems in connection with the need to ensure the effectiveness and efficiency of budget expenditures at all levels of the country's budget system.

program-target method

budget planning

municipal government

results-based management

1. Annual report of the head of the Perm city administration for 2013: [Electronic resource]. – URL: duma.perm.ru/upload /pages/1833/otchet__2013.pdf (access date 10/12/2014).

2. Komarov V.F. Setting up the function of organizational development at an enterprise / V.F. Komarov, A.N. Pukhalsky, R.K. That // Bulletin of Novosibirsk State University. Series: Socio-economic sciences. – 2012. – T. 12, Issue. 4. – pp. 164–178.

3. Program for increasing the efficiency of public (state and municipal) finance management for the period until 2018: [Electronic resource]. – URL: http://minfin.ru/common/upload/library/2014/01/main/Programma_30122013.pdf (access date 10/12/2014).

4. Sugarova I.V. Program budget: issues of implementation and application // Management of economic systems: [Electronic scientific journal] // Industry economics. – 2014. – No. 4. – URL: http://www.uecs.ru/uecs64-642014/item/2888-2014-04-29-10-13-51.

5. Federal Law of the Russian Federation of May 7, 2013 No. 104-FZ “On amendments to the Budget Code of the Russian Federation and certain legislative acts of the Russian Federation in connection with the improvement of the budget process”: [Electronic resource]. – URL: http://www.rg.ru/2013/05/14/budzet-dok.html (accessed 10/12/2014).

Improving the application of the program-target method in budget planning and forecasting is an innovative method for managing the development of the socio-economic sphere of a municipality. The program-target method consists of establishing or selecting priority goals and objectives of state and municipal policy for the use of budget funds and developing interrelated measures to achieve them within a given time frame, in order to increase the efficiency of budget expenditures through the introduction of a system of program-target budgeting.

The Russian Federation has accumulated sufficient experience in the transition to a program budget at the federal and regional levels. At the same time, a number of methodological problems remain that complicate the implementation of program budgeting at the municipal level. However, in the research of domestic scientists, as a content analysis of publications has shown, insufficient attention is paid to the issues of introducing this method into the practice of municipalities, which determines the relevance of this article.

The purpose of the study is to study the role of the program-targeted budgeting method, systematize the experience of its application in municipalities, identify the main problems in the implementation of this method, and understand the underlying reasons that reduce the effectiveness of municipal programs.

Research methods. During the research process, the MASTAC method of expert assessment was used.

Research results
and their discussion

International experience speaks of the importance and positivity of program budgeting as a tool of state and municipal management.

In general, the modernization of the budget process in the context of the introduction of program-targeted management methods turns municipal programs into the most important tool for result-oriented budgeting.

In the Russian Federation, the task of transition to the program-target method in budget planning and forecasting was set by the President of the Russian Federation in the Budget Address on budget policy in 2013-2015, in the Federal Law of the Russian Federation of May 7, 2013 No. 104-FZ “On introducing amendments to the Budget Code of the Russian Federation and certain legislative acts of the Russian Federation in connection with the improvement of the budget process." The mechanism for introducing the program-target method in budget planning and forecasting into the practice of drawing up and executing budgets of the budget system of the Russian Federation was introduced on January 1, 2014.

The most important document, based on which municipalities will be able to solve these problems, is the “Program for increasing the efficiency of public (state and municipal) finance management for the period until 2018” (hereinafter referred to as the Program). The Program provides for the modernization of the budget process in the context of the introduction of program-targeted management methods through the development of state (municipal) programs as the main tool for increasing the efficiency of budget expenditures and the development of a system of state and municipal financial control. In accordance with the purpose of the Program, it is advisable to determine all directions for the implementation of municipal policy only within the framework of the relevant municipal programs, acting as program-targeted tools, including budget planning.

A municipal program is a set of measures linked by goals, objectives, resources, implementers and deadlines that provide an effective solution to the problems of development of municipalities.

For this purpose, the experience of the city of Perm is of interest, where for the first time the draft budget for 2014-2016 was formed in a program format. It includes resource planning in accordance with the goals, objectives and performance indicators of functional-target blocks, the use of a program-target planning method that increases the responsibility and interest of responsible implementers of municipal programs for achieving the best results in conditions of limited financial resources. This allows us to improve the quality of budget planning, the efficiency of budget expenditures, the responsibility and interest of program implementers.

Since January 1, 2014, municipal programs of the city have become the main tool for budget planning, covering the main areas of activity of the functional bodies of the Perm city administration.

At the same time, the continuity of the goals of long-term target and departmental programs was maintained in the development of municipal programs of the city of Perm for 2014-2016. Departmental target programs of territorial bodies of the Perm city administration have been transformed into activities of municipal programs of the city of Perm.

By order of the administration of the city of Perm, the List of municipal programs of the city of Perm planned for development for 2014 and the planning period 2015-2016, which includes 21 municipal programs, was approved.

In 2014, the share of programs in the city budget was 87.6% (20,147.4 million rubles), in 2015 it will be 86.1% (19,767.4 million rubles), in 2016 - 85.1% (RUB 20,218.8 million). In the planning period of 2015 and 2016, non-program expenses included conditionally approved expenses distributed in subsequent budget cycles.

At the same time, the analysis we conducted in the fall of 2014 at a seminar dedicated to the topic “Use of the program-target method in budget planning and forecasting in municipalities”, the analysis of municipal programs adopted in Perm and the Perm region, allowed us to identify a number of problems in the development methodology, assessment and implementation of municipal programs which are inherent in 80% of them.

By problem we mean a discrepancy between the required and actual state of a certain system, which must be eliminated to solve the problem.

For the purpose of reliability and objectivity of the research results, we used the expert assessment method
“MASTAK” (method of active sociological testing, analysis and control), proposed by Leningrad professor R.F. Zhukov. Its main feature is the procedure for assessing expert statements by all participants in the expert session (on a five-point scale). As a result, numerical assessments of each statement are collected and thereby the attitude of groups and the entire set of experts to one or another option for assessing the importance of the problem is determined.

At the first stage of the study, we formed a team of experts from 30 seminar participants. The experts were divided into 3 groups.

The first group is municipal employees of functional and territorial bodies of the Perm city administration, the second group is municipal employees of functional divisions of the Perm city administration, the third group is municipal employees of municipalities of the Perm Territory.

Step 1. Based on the study of the legislative and regulatory framework, literary sources and the results of discussion of issues at the seminar, a “problem tree” was developed and presented to the experts. The experts were asked to name the most important, from their point of view, problems associated with the use of this method in a municipality, and first develop their own and then consolidated lists of problems.

Step 2. During the discussion, expert groups are asked to formulate consolidated ranked lists of problems, rating them on a 5-point scale.

Step 3. As a result, having considered options for ranking problems, groups of experts compiled ranked lists of options for problems (Table 1).

Table 1

Expert assessment of the significance of the main problems in the practice of using the program-target method in budget planning and forecasting in municipalities

	Problem name
	Vagueness and lack of specificity in the formulation of program goals
	Insufficient justification for the use of a program-target method to solve a specific socio-economic problem
	Lack of uniform measures of target indicators and expected final results of programs
	Unclear delineation of the concepts “goal”, “task”, “event”
	Violation of the principles of the hierarchy of target programs, their weak structure
	Lack of an effective program management system on the part of the main program executor
	Lack of a system for monitoring and assessing the impact of programs on the development of a municipal entity on the part of the municipal customer of the program
	Insufficient identification of external and internal risk factors
	Lack of options (scenarios) for implementing the program in case of changes in the conditions of its financing.
	Low efficiency of development and implementation of municipal programs

As can be seen from table. 1, most experts identified the 6 most important, from their point of view, problems that reduce the quality of municipal programs. To improve the quality of developed municipal programs, it is necessary to formulate common approaches to solving these problems, for which the following steps should be taken.

Step 4. Having built a problem tree, the experts, in accordance with the methodology, were given tasks to identify the causes and consequences of each problem.

Step 5. Construction by each expert of a “decision tree” as a set of goals, objectives and indicators.

Step 6. Compiling a consolidated list of tasks for solving problems identified by experts.

Step 7. Compiling a ranked consolidated list of tasks aimed at solving the problems identified by experts.

Step 8. Together with experts, we developed proposals for solving the main identified problems based on a framework problem-oriented methodology for analyzing and solving organizational and economic problems.

The results of the experts' work are presented in table. 2. Its purpose, ultimately, is to formulate a set of tasks that represent a program of action to solve the identified problems.

Table 2

Ways to solve problems of improving the quality of application of the program-target method in budget planning and forecasting in municipalities

	Problems	Problem solving
	Vagueness and ambiguity in the formulation of goals and objectives of municipal programs (5)	Specification, conciseness and clarity in the formulation of the goals and objectives of the municipal program, a clear distinction between the concepts of “goal”, “task”, “event” (5)
		The results provided for in the program must be reflected in the tasks aimed at this result (4.9)
		Improving the qualifications of employees, conducting training seminars (4.8)
	Lack of a system for monitoring and assessing the impact of programs on the development of a municipal entity on the part of the municipal customer of the program (4.5)	Organization of a system for monitoring and assessing the impact of programs on the development of a municipal entity on the part of the municipal customer of the program (5)
		Introduction of new forms and types of municipal financial control, organization of reporting forms and procedures (4.7)
	Lack of options (scenarios) for program implementation in case of changes in the terms of its financing (4.1)	Development of variability in the implementation of a municipal program with a decrease in its funding (5)
	Low efficiency of development and implementation of municipal programs (4)	Development and approval by the Ministry of Finance of the region of fundamental methods for determining common measures of target indicators and expected final results of municipal programs (4.9)
		Determination of social, environmental and economic efficiency criteria necessary to evaluate the effectiveness of a municipal program (4.8)
		Justification of the need for resources to achieve the goals and results of the municipal program, linked to tasks and deadlines (4.7)
	Lack of an effective program management system on the part of the main program executor (3.3)	Development of a system for managing the implementation of a municipal program on the part of the main executor of the program, increasing the possibility of its influence on the volume of financial support for the implementation of certain activities (5)
	Insufficient identification of external and internal risk factors (3.2)	Timely and complete analysis and consideration of external and internal risk factors affecting the effectiveness of the implementation of municipal programs (4.8)

From the table 2 it follows that corresponding to those highlighted in table. 1 the most important problems, the primary tasks of improving the quality of application of the program-target method in budget planning and forecasting in a municipality can be solved, first of all, through the development and implementation of new methods, tools and procedures at all stages of the budget cycle. It is necessary to improve the procedure for drawing up, approving and executing municipal programs, develop scenarios for variability in the implementation of a municipal program when its funding decreases, and introduce new forms and types of municipal financial control.

Thus, to increase the effectiveness of the implementation of the program-target method in budget planning and forecasting of municipalities, it is necessary to achieve the set goals and objectives and effectively use the resources necessary for this. The implementation of the program-target method should be accompanied by the development of its relationship with the strategy of socio-economic development of the municipality. A serious problem within the framework of program budgeting is, in our opinion, the lack of development of the mechanism for interaction between state, regional and municipal programs. On the one hand, it is assumed that when developing municipal programs it is necessary to focus, first of all, on the priorities of state programs, on the other hand, on the priorities of the municipality.

Meanwhile, international practice shows that the program-target budget should be formed taking into account the local specifics of planning budget allocations and other internal priorities and budgeting goals of the municipality. Consequently, improving the mechanism for interaction of target budgeting programs at all levels is the most important direction for improving the budget planning system. It seems that the experience of the Perm municipality and the results of the study are of interest for the development of municipal programs of municipalities.

Reviewers:

Malyshev Yu.A., Doctor of Economics, Professor
Department of Economics, Perm State Humanitarian and Pedagogical University, Perm;

Prudsky V.G., Doctor of Economics, Professor, Head of the Department of Economics and Management, Branch of the St. Petersburg Institute of Foreign Economic Relations, Economics and Law, Perm.

The work was received by the editor on November 17, 2014.

Bibliographic link

Dombrovskaya I.A., Chernysheva V.M. APPLICATION OF PROGRAM-TARGET METHOD IN BUDGET PLANNING AND FORECASTING IN MUNICIPAL EDUCATION // Fundamental Research. – 2014. – No. 12-5. – pp. 1017-1021;
URL: http://fundamental-research.ru/ru/article/view?id=36269 (access date: 06/06/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

Ministry of Education and Science of the Russian Federation

St. Petersburg State Polytechnic University

Department of Finance, Money Circulation and Credit

Coursework

course: Budget planning and forecasting

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

Introduction

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

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

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

1.3 Advantages and disadvantages of the program-target method

2.Use of the program-target method in planning the budget of the Municipal Formation of the city of Omsk

2.1 Socio-economic characteristics of the city of Omsk

2.2 Practice of planning budget expenditures of the city of Omsk using the program-target method

2.3 Fulfillment of expenditure obligations of the city of Omsk

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

Conclusion

References

Application

Introduction

The relevance of the topic of this course work is that the program-target method is used when financing individual government programs for social and economic development. Makes it possible to identify sources of resources for implementing programs and determine the effectiveness of these programs.

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

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

The objectives of this course work include:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1.Development of common goals.

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

3. Determination of ways and means to achieve them.

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

In practice, it has been proven that the use of program-target planning in organizations makes it possible to increase the accuracy of forecasts and bring planned indicators closer to actual ones, which significantly contributes to the successful development of the company.

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

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

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

Thus, having considered the significance of the program-target method of planning budget expenditures, we can conclude that the program-target method of budget planning provides a direct relationship between the distribution of budget resources and the actual or planned results of their use in accordance with established public policy priorities. Program-targeted budget planning is based on the orientation of budget resources to achieve socially significant and, as a rule, quantitatively measurable results of the activities of budget administrators.

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

A targeted comprehensive program is a document that reflects the goal and complex of production, research, organizational, economic, social and other tasks and activities aimed at solving economic problems in the most effective way and linked by resources, performers and implementation deadlines.

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

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

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

4. Territorial programs - aimed at transforming regions, comprehensive development of new territories and solving other problems in the regions.

5. Environmental programs – represent a set of environmental measures.

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

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

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

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

2. A task is given to develop a program to solve a specific problem. It reflects the program's goals, resource limits, participants, and program implementation timelines. At this stage, the parameters characterizing the goals of the program are specified and the tasks of its implementation for individual periods are determined. The general goal is divided into subgoals.

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

4. Calculation of key indicators and resource support for the program. The costs of material, labor, and financial resources necessary to implement the program are determined. Lists of material resources are generated indicating suppliers and recipients. At this stage, the effectiveness of the program is calculated.

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

Figure 1 presents the principles for selecting effective targeted programs.

Fig.1. Principles for selecting effective target programs

planning budget economics

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

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

Justification of the feasibility of developing a target program;

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

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

Approximate deadlines, and, if necessary, stages of solving the problem using a program-target method;

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

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

Proposals for executors of the target program;

Proposals about the developer of the target program and the executive coordinator of the target program;

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

So, the target program is a document that reflects the goal and complex of research, social, production, organizational, economic and other tasks and activities, linked by resources, performers and implementation deadlines. In terms of their content, targeted comprehensive programs are divided into socio-economic, scientific and technical, production and economic, territorial, organizational, economic and environmental.

1.3 Advantages and disadvantages of the program-target method

Recently, the program-target method has increasingly begun to be used as a budget planning tool. The choice of this method is determined primarily by its features and advantages, which allow the full cycle of the management process to be carried out - from setting planning tasks to assessing the result and effectiveness of budget expenditures.

Advantages of the program-target method:

1. Gives a clear idea to government agencies and society on what budget funds are spent on;

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

3. Requires a more disciplined budget process, as it establishes specific performance indicators and corresponding expenditure indicators, and thereby makes it more difficult to use these funds for purposes that differ from the originally defined goals;

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

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

6. Makes it possible to revise the functional classification of budget expenditures to bring it to international standards and use it exclusively for the purpose of drawing up consolidated budgets;

7. The target program provides simultaneous solution of several problems:

Planning goals and desired results;

Calculation of resource requirements for each activity separately, for a set of activities at implementation stages and for the program as a whole for the entire period of its implementation;

Planning the activities of event implementers in the context of program objectives and drawing up a balance of resources in the system of strategic goals;

Planning resources from various sources in the format of similar program goals.

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

1. Methodological incompleteness. To date, no clear, established definitions have been created for a wide range of conceptual provisions for the development and implementation of complex programs; there is no common point of view among researchers on the fundamental concepts of program-target planning and management, the relationship between the plan and the target complex program. As a result, software methods have to be adapted to existing planning and management methods. All this significantly limits the scope of application of the program-target approach, which is most effective for solving well-studied problems, since for them it is relatively easy to conduct research according to the “goal - system of measures - management system” scheme.

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

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

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

5. Insufficient efficiency. Sometimes many years pass from the moment a problem appears until the implementation of a program to solve it, during which irreparable damage is caused to society from ignoring the problem. For example, the problem of environmental protection was hushed up for decades until special programs were finally created. Sooner or later, problems will still “resurface”, but it is obvious that the sooner a particular problem is detected and solved, the greater the damage that can be prevented.

Thus, the program-target method has both advantages and disadvantages when applied. All the shortcomings of program-target planning are associated with the insufficiency of the scientific base on this issue. Therefore, to optimize the process of program-target planning, further and more in-depth scientific developments in this area are necessary.

2. Using the program-target method when planning the budget of the Municipal Formation of the city of Omsk

2.1 Socio-economic characteristics of the city of Omsk

The city of Omsk was founded on August 2, 1716 and has had city status since 1782. Issues of local importance of the municipal formation of the city of Omsk include:

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

Establishment, modification and abolition of local taxes and fees;

Possession, use and disposal of property in municipal ownership of the city of Omsk;

Providing for low-income citizens living in the city of Omsk and in need of improved housing conditions;

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

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

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

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

Let's consider the financial situation of the city of Omsk. To do this, let's look at the main budget indicators of the city of Omsk for 2009.

So, city budget revenues are generated from 3 sources:

Tax revenues;

Non-tax revenues;

Free receipts.

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

In the structure of the budget revenue, the largest share is occupied by personal income tax - 35.1%, property taxes - 24.4%, income from the use of property in state and municipal ownership - 15.1%, taxes on total income – 9.3%.

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

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

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

For shared financing of capital repairs of apartment buildings;

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

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

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

To reimburse expenses to small and medium-sized businesses in the city of Omsk carrying out innovative activities in the territory of the city of Omsk;

To reimburse the costs of public organizations carrying out activities in the city of Omsk aimed at supporting families, the older generation, disabled people, war and military service veterans, etc.

The budget deficit for 2009 amounted to 556.9 thousand rubles. In the reporting year, borrowed funds in the amount of 214.7 thousand rubles were raised to cover the budget deficit and repay municipal debt.

Thus, the budget revenues of the city of Omsk for 2009 amounted to 13.8 billion rubles, which exceeds the approved plan by 0.2%. It is worth noting that the volume of revenues in 2009 increased by 1.6% compared to 2008. Budget expenditures amounted to 14.4 billion rubles, which is less than 3.1% of the approved plan. The budget deficit for 2009 amounted to 556.9 thousand rubles, to cover which borrowed funds were raised. Such data make it possible to judge favorable socio-economic trends in the development of the city of Omsk, since the budget deficit does not exceed the maximum value of the size of the municipal budget deficit established by the budget code (10% of revenue).

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

2.2 Practice of planning budget expenditures of the city of Omsk using the program-target method

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

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

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

Long-term targeted programs;

Departmental target development programs.

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

The decision of the Omsk City Council for 2010 provides for the financing of 19 target programs - 16 long-term and 3 departmental. The total amount of funding for these programs from the budget of the city of Omsk in 2010 will be 1170 million rubles. The total amount of expenses in the budget of the city of Omsk for 2010 is provided in the amount of 12,343 million rubles. That is, the amount of funding for targeted programs will be 9.5% of the total amount of planned budget expenditures. This allows us to judge that planning expenses for targeted programs integrally influences planning the total amount of budget expenses of the city of Omsk.

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

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

Program name	Budgeted
1	Long-term target program of the city of Omsk "Omsk football" for 2009 - 2012	37 100,0
2	Long-term target program of the city of Omsk "Sports City" for 2009 - 2013	10 000,0
3	Long-term target program of the city of Omsk "Youth of the city of Omsk" for 2009 -2013	6 000,0
4	Long-term target program of the city of Omsk "Development of archival affairs in the city of Omsk" for 2009 - 2013	5 000,0
5	Long-term target program "Socio-economic support for young professionals working in municipal budgetary organizations of the city of Omsk" (2009 - 2015)	55 051,8
6	Long-term target program of the city of Omsk "Providing assistance to municipal educational institutions of the city of Omsk in organizing meals for students" (2009 - 2013)	55 000,0
7	Long-term target program of the city of Omsk "Capital investments in the infrastructure of the municipal formation of the urban district of the city of Omsk, Omsk region for 2009 - 2012"	432 534,0
8	Long-term target program of the city of Omsk "Providing housing for young families in the city of Omsk" for 2009 - 2012	890,0
9	Long-term target program of the city of Omsk "Increasing legal culture" for 2010 - 2012	7 425,0
10	Long-term target program of the city of Omsk "Development of municipal healthcare in the city of Omsk" for 2010 -2014	137 618,5
11	Long-term target program of the city of Omsk "Demographic development of the city of Omsk until 2030"	40 000,0
12	Long-term target program of the city of Omsk "Targeted training of specialists" for 2010 - 2012	4 869,5
13	Long-term target program of the city of Omsk "Electronic Omsk" for 2010 - 2015	16 260,0
14	Long-term target program of the city of Omsk "Development of territorial public self-government in the city of Omsk" for 2010 - 2012	98 000,0
15	Long-term target program of the city of Omsk "Formation of real estate objects to resolve issues of local importance" for 2010 - 2016	29 978,8
16	Long-term target program of the city of Omsk "Development of small and medium-sized businesses in the city of Omsk for 2010 - 2015"	14 000,0
Total	949 727,6

Having studied the long-term target programs provided for from the budget of the city of Omsk in 2010, we can summarize that the total amount of expenses provided for from the city budget for 2010 to finance long-term target programs amounted to 949.7 million rubles, which is 7. 7% of the total amount of planned budget expenditures for 2010. That is, this suggests that planning expenses for financing long-term target programs of the city of Omsk significantly influenced the planning of the total amount of city budget expenses for 2010.

The largest share in the total amount of financing of long-term target programs is the cost of financing the cerebral palsy of the city of Omsk “Capital investments in the infrastructure of the municipal formation of the urban district of the city of Omsk, Omsk region for 2009-2012.”

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

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

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

2009 37.3%;

2010 – 21.1%;

2011 – 20.4%;

2012 – 21.1%.

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

Ensuring reliable and sustainable service to consumers with housing and communal services;

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

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

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

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

1. Implementation of the work plan for major repairs of apartment buildings;

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

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

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

It is planned to allocate funds in the amount of 1179824.65 thousand rubles from the budget of the city of Omsk to finance the program’s activities, including:

In 2010 – 26.2%;

In 2011 – 18.0%;

In 2012 – 55.8%.

Main target indicators of the Program:

General mortality rate of the population;

Indicator of natural income (loss) of the population;

Infant mortality rate;

Maternal mortality rate;

Perinatal mortality rate;

Proportion of disabled children under 1 year of age;

Share of infant mortality from intrauterine infections;

Volume of emergency medical care per person per year;

Average waiting time for an ambulance;

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

Indicator of availability of doctors in the population;

Indicator of the average age of medical personnel;

Indicator of population satisfaction with medical care.

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

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

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

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

Having examined the departmental target programs provided for financing from the budget of the city of Omsk, it can be noted that the largest share of funding in this type of target programs belongs to the All-Russian Program “Development of the municipal education system of the city of Omsk for 2009-2013.”

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

Inadequacy of programmatic, methodological, material and technical conditions ensuring the availability of quality education;

Lack of a unified information environment;

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

A steady trend of aging teaching staff, an insufficient number of young specialists in the field of education;

Insufficient conditions in municipal educational institutions of the city of Omsk: for organizing meals and medical care for students; to improve the professional competence of teaching staff of municipal educational institutions; to ensure the unity of training and education systems.

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

In 2009 - 48,950.0 thousand rubles, or 16.3%;

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

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

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

In 2013 - 56,050.0 thousand rubles, or 18.7%.

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

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

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

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

Let's consider the fulfillment of expenditure obligations of the city of Omsk as of 10/01/2010 by sections of the classification of budget expenditures (Table 2.3.). It should be noted that the data on the line “provided for in the budget” is presented in the table taking into account changes, according to the Decision of the Omsk City Council dated September 27, 2010 No. 360 “On amendments to the Decision of the Omsk City Council dated December 23, 2009 No. 300 “On the city budget” Omsk for 2010 and the planning period of 2011 and 2012."

Table 2.3. Fulfillment of expenditure obligations of the city of Omsk as of 10/01/2010 by sections of the classification of budget expenditures (thousand rubles)

Section name	Budgeted	Completed in 9 months. 2010	Execution percentage
1	National issues	1 386 734,2	951 437,5	68,6
2	National Security and Law Enforcement	60 968,5	47 872,1	78,5
3	National economy	904 019,2	543 187,2	60,1
4	Housing and communal services	1 811 253,6	1 219 436,3	67,3
5	Environmental protection	3 187,0	93,0	2,9
6	Education	4 383 658,2	2 981 295,5	68,0
7	Culture, cinematography, media	383 959,2	260 672,0	67,9
8	Healthcare, physical education and sports	4 194 524,2	2 992 724,3	71,3
9	Social policy	674 997,3	499 399,5	74,0
Total	13 803 301,4	9 496 117,4	68,8

Having examined the fulfillment of expenditure obligations of the city of Omsk according to the sections of the classification of budget expenditures as of 10/01/2010, it should be noted that expenditure obligations were fulfilled by 68.8% compared to the stipulated amount of expenditures for 2010. This indicates that the fulfillment of expenditure obligations is carried out in accordance with a plan. It should be noted that the highest percentage of fulfillment of expenditure obligations is observed in the field of national security and law enforcement - 78.5%. Expenditure obligations in this industry are fulfilled in the city of Omsk in the following areas: participation in the implementation of city target programs in the field of fire safety and civil defense; prevention and protection of residents from natural and man-made emergencies; participation in organizing the work of public order protection points and their councils; carrying out activities for military-patriotic education of citizens living on the territory of the municipality; expenditure obligations in the field of environmental protection.

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

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

Reduction of part of existing obligations;

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

growth of budget revenues that is faster than the projected volume of existing obligations.

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

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

Planning of the expenditure part of the budget of the city of Omsk is carried out using the program-target method. The PCM promotes compliance with a unified approach to the formation and rational distribution of financial funds for specific programs and projects, and ensures budget transparency. Based on this method, long-term and departmental target programs are considered and approved for planning budget expenditures.

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

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

The largest share of the target programs provided for financing from the budget of the city of Omsk in 2010 is made up of long-term programs.

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

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

2. Improving the methodology for the development and implementation of target programs - this is necessary to more clearly define the goals and objectives and target indicators of the programs. It is necessary to supplement the programs with indicators on the basis of which the planned amount of expenses to finance the target program is calculated. So, when considering the task of the cerebral palsy of the city of Omsk “Capital investments in the infrastructure of the municipal formation of the city district of the city of Omsk, Omsk region for 2009-2012” - improving the living conditions of the population of the city of Omsk and the quality of provision of housing and communal services, only 2 indicators were identified by which to calculate the amount of expenses for the implementation of measures aimed at solving this problem: implementation of the work plan for the overhaul of apartment buildings; the number of residential premises provided to citizens in connection with the recognition of multi-apartment residential buildings as unsafe. It is also possible to supplement the solution to this problem with indicators such as “the total number of houses recognized as being in disrepair”, “the total number of houses reconstructed in the last reporting period”, “the total amount of housing and communal services provided per citizen”, etc. .d. This will make it possible to more accurately plan the costs of financing this target program from the budget of the city of Omsk.

3. Increasing the number of departmental target programs. This is due to the fact that departmental target programs are most suitable for municipalities. Since they have more specific goals and objectives. Departmental target programs, unlike long-term federal ones, address the solution of problems of a specific territory. Also, the advantage of departmental target programs for municipalities is that the powers of local authorities to manage expenses are much wider.

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

Conclusion

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

The program-targeted method of spending, firstly, promotes compliance with a unified approach to the rational use of funds to solve the most pressing problems, and, secondly, is a tool for equalizing the economic situation of individual territories.

This course work examines the planning of budget expenditures of the city of Omsk using the program-target method. The programs currently being implemented in Omsk reflect policy priorities in specific areas of activity of the regional administration. It can be concluded that planning budget expenditures of the city of Omsk using the program-target method is justified and effective.

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