Importance The research examines the role, dynamics and content of long-term governmental, departmental and municipal programs for financing budgetary spending of the Novosibirsk oblast and city of Novosibirsk on education. Objectives The research reviews target indicators of two long-term programs and their expected outcome. We also evaluate whether budgetary funds are effectively used in line with the special purpose and program method of budgetary planning. The research identifies challenging issues of applying the program method. Methods Using empirical methods and statistical methods, we analyzed program and budgetary indicators. Results Projected estimates of target indicators are mainly expressed in relative numbers, thus preventing the evaluation of real program results. Projects do not indicate planned production indicators, which serve as the baseline for determining budgetary funding needs. As for 2015, programs and budgets of the Novosibirsk oblast and city of Novosibirsk have different financing. There are no monitoring results displaying how the programs have been performed throughout the year, thus making it impossible to compare them with budgetary cash spending. Conclusions and Relevance Currently, even if the management-by-objective method is implemented in budgetary planning, it does not ensure efficiency, intended use of budgetary funds and expected results. The programs should be approved simultaneously with forecasting the socio-economic development of areas. Budgetary expenditure planning requires regulatory standards on the most crucial areas of program expenditures. It is necessary to prudently select target indicators, which will reflect the efficiency of budgetary funds use. Regular monitoring of program performance will allow adjusting finance and reduce ineffective spending.
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