ABOUT THE RATIO OF EXPENDITURES AND BUDGET EXPENSES OF THE SUBJECT OF THE RUSSIAN FEDERATION

Abstract

Objective: to assess the structure of expenditure obligations of the constituent entity of the Russian Federation in conjunction with the dynamics of regional budget expenditures. Methodology: grouping of expenditure obligations with the allocation of their own competence, powers of joint management and delegated powers; establishing correspondence between groups of expenditure obligations and sections of the functional classification of expenses. Results: in the structure of expenditure obligations of the Orenburg region, more than 60% are the powers of joint management; there is a narrowing of the scope of joint jurisdiction and expansion of the own competence of the constituent entity of the Russian Federation (for the period 2016-2020, the ratio changed from 62% / 32% to 59% / 34%). Delegation of authority is about 6% annually; in 2016-2018, this volume decreased by 5%, but in 2019-2020, an annual increase of 30% is planned. The insufficiently correct assignment of some expenditure obligations to a certain group was revealed. No direct link has been established between the register of expenditure obligations and the forms of budget reporting. Due to the incomplete correlation of the amounts of expenditure obligations with the sections of the functional classification, the reliability of information on the structure of budget expenditures decreases. Scientific novelty: the author proposed to use common approaches to grouping expenditure obligations, to establish links between the register of expenditure obligations and forms of budget reporting for the correct correlation of expenditure obligations with budget expenditures, as well as with sources of financial support. Practical significance: the main conclusions and proposals can be used in the budgetary activities of the authorities to improve the quality of planning budget expenditures and fulfillment of expenditure obligations of the constituent entity of the Russian Federation.