The impact of the global financial crisis of 2008, the initiation and practical implementation of economic sanctions against the Russian Federation, specifically, the certain sectors of the Russian economy make abundantly clear the relevance of the problem of effective program-based budget planning to meet the social obligations to the population by the State and Russian regions. Budget expenditures, which are formalized in the form of government programs, should result in increased economic growth, i.e. in the improvement of living standards of the Russian Federation citizens. The author considers the forecasted and actual process of transition to budget expenditure planning on the basis of State and departmental targeted programs using the materials of the Novosibirsk regional budget for the period of 2012-2014. With the help of general scientific methods, the author analyzed the structure of expenditures of the Novosibirsk regional budget, identified development trends in program-based budget planning and the share of non-program costs. The author proposes to make amendments to the Russian Fiscal Code, to adapt budget classification so that to reflect total allocations under entire program (without dividing it into sections and subsections), in the annex to the law on budget implementation to annually publish the results of financing government programs with the indication of planned allocations. It is reasonable to evaluate the effectiveness of the use of budgetary funds only if there are target indicators adapted to regions. The author concludes that the transition to the program-based principle of planning the budget expenditures does not automatically provide an increase in effective use of budget funds and program-related outcomes.
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