Subject The primary policy to support orphans is developed at the federal level. Regional authorities are responsible for material support to this population category. The article considers the budget of the Ulyanovsk oblast and the impact of the said material support on the budget. Objectives The study aims to give a quantitative and qualitative assessment of the fiscal spending of the Ulyanovsk oblast to support orphans, children without parental care, and persons from these categories. Methods The paper presents the data, on the basis of which I determine the practicability of the modern social policy regarding the orphans in the Ulyanovsk oblast. To assess the available economic information, I applied the methods of comparative analysis, analysis of statistical information, and graphing. To identify trends, I used MS Excel. Results The research enabled to make a qualitative and quantitative assessment of allocations from the regional budget to support children-orphans, children without parental care, and other persons of these categories. Conclusions I conclude that the least considered area of the social policy regarding the orphans in the region is their employment support. Neither employers nor orphans are interested in the formal employment. This implies that the latter are not adapted to responsible life under real market conditions, and that the expenditures of the Federal and regional budgets in the form of taxes are not paid off.
Keywords: material incentives, orphan, social policy, Ulyanovsk oblast
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