Importance The issue of budget formation at various levels in Russia has become a topical one in recent years. The need to maximize the returns of huge budget expenses requires the interpretation and conceptualization of public welfare investment methodology. Objectives The paper aims to study the development and current state of the methodology for the formulation of social public programs aimed at the rational use of budgetary resources provided for social infrastructure funding. Methods For the study, we used the historical and systems approaches, and the methods of analysis and synthesis. Results The paper studies the history of the methodology of State-sponsored (target) programs since 1995, presenting the ones of the Russian Federation, its constituents and municipalities. We have developed a consolidated structural model of public programs of the RF constituent entities as part of the capital expenditures on social infrastructure. As well, we identify certain methodological problems of developing an investment component of public social programs. Conclusions The main methodological problems of socially focused public welfare investment can be divided into four components, namely, methodological, content, public, and the financial ones. Their further differentiation would help suggest the main areas of improvement in the methodological tools for the planning of social infrastructure development.
Keywords: budget expenditures, program-targeted planning, government program, capital investment, social infrastructure
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