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Finance and Credit
 

Optimization of budget expenditures and financial support to State and municipal services

Vol. 22, Iss. 6, FEBRUARY 2016

PDF  Article PDF Version

Received: 5 November 2015

Accepted: 28 November 2015

Available online: 19 February 2016

Subject Heading: BUDGET REGULATION

JEL Classification: I18, I28, H51, H52, H53

Pages: 14-25

Vasyunina M.L. Financial University under Government of Russian Federation, Moscow, Russian Federation
vasyuninaml@mail.ru

Subject The article addresses the specifics of financial support to national and municipal institutions under tight budget constraints, analyzes the results of public sector restructuring and headcount optimization, and the impact of the existing trends on the budget expenditure pattern.
     Objectives The aim is to identify promising areas in the optimization of budget expenditures for public and municipal services, taking into account risks associated with their quality and availability.
     Methods To review the dynamics of budget expenditures, structural changes in State and municipal institutions, and indicators of financial support to public and municipal services, I employed methods of economic and statistical analyses.
     Results The study proves that the reserves to cut down on spending for public and municipal services through the public sector restructuring are mainly used up. I formulated contradictions typical of the budget expenditure optimization on the basis of the public and municipal institutions sector optimization. The promising areas in budget savings are identified based on the results of auditing the expenditure commitments in the public sector. The audit was conducted during the formation of official lists of State and municipal services.
     Conclusions Optimization of budget expenditures for State and municipal services is possible through streamlining the composition and types of services, introducing uniform standards for cost recovery of services rendered under State and municipal jobs, adjusting the mechanism of services subsidization, and improving the quality of receivables management of State and local government authorities.

Keywords: budget expenditure, State services, municipal services, cost optimization, budget savings

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