forecast values of the enumerated above scenario conditions of the economy’s performance; federal budget revenues and revenues of the state extra budgetary funds as well as consolidated budgets of the con stituent members of the Russian Federation and territorial state extra budgetary funds in two versions: in conditions of the current legislation and considering envisaged amendments in legislation; funding sources of the federal budget debt with the division into domestic and external debt; the volume of revenues and payments into (from the Stabilization Fund of the Russian Federation; the budget volume of the ongoing ex penditure liabilities with division into the current and investment expen ditures as well as evaluation of the resources required for the shaping Under reference oil price according to Article 96.1 of the Budgetary Code we under stand price on crude oil “Urals”, which stands at 146 US dollars per ton (20 US dollars per barrel).
of the budget of assumed liabilities. In this connection, under current expenditure liabilities we understand expenditure liabilities subject to be maintained in the planning period from the federal budget in the amount determined according to the current normative legal acts (excluding normative legal acts, which terminate, are suspended or subject to sus pension starting with corresponding year of the new planning period), contracts or agreements and under assumed liabilities – projected growth in the amount of the current liabilities in the planning period.
On the third stage the Government develops and adopts draft pro spective financial plan, which becomes one of the basic documents for the shaping of the draft budget for the next fiscal year. Development of the draft prospective financial plan for the planning period was carried out by way of adjustments of the main parameters of this plan for the passed two years and development of the main parameters for the third year of the planning period parting from the new scenario conditions taking into account changes in the volume and structure of budget revenues and expenditure liabilities in the current year and in the plan ning period.
Prospective financial plan is a detailed previously accepted indica tors of financial plan. The only difference between these two documents is the presence in the prospective financial plan of marginal budget vol umes of the subjects of budget planning in the planning period, which are adopted separably according to the budget of current and the budget of assumed liabilities.
The budget of current liabilities of the subjects of the budget plan ning is estimated on the basis of the register of the expenditure liabili ties in the Russian Federation according to the method and rates (in cluding indices deflators) approved by the Ministry of Finance. Reduc tion in the total budget amount of the current liabilities of the subject of budget planning in comparison with the previously approve one in the prospective financial plan amount is allowable only in case of indices deflators’ changes, and (or in accordance with the decisions taken by the RF Government regarding the reduction or cancellation of specific types of current liabilities.
The budget of assumed liabilities is divided between the subjects of the budget planning in accordance with the decisions taken by the RF Government based on the review outcome of approved by the Budget ary commission of proposal submitted by the Finance Ministry in rela tion to the implementation of the taken and planned decisions of the Government of the Russian Federation; decisions of the Ministry of Economic Development and Trade regarding distribution of the budget of assumed liabilities between departmental target programs and the subjects of the Federal target investment program. In addition the amount of budgets of assumed liabilities of the subjects of budget planning for second and third planning period cannot exceed the overall budgetary volume of assumed liabilities for corresponding years de termined in accordance with the benchmark (i.e. calculated on the bases of the benchmark crude oil price) version of main indicators of the prospective financial plan. This norm will guarantee feasibility of the medium term plans and will avoid budget growth of assumed liabilities with the expectation of favourable foreign economic conditions.
Rules on the development of the prospective financial plan and de velopment of the draft federal law on the federal budget for the next fiscal year should be considered as a well thought document. On the one hand, by way of separate planning of obligatory and discretional expenditures a policy succession and realistic policy are assured. Be sides, obligatory expenditures are subject to inclusion into budgetary allocations for the next fiscal year without additional discussion of the structure and volumes; meanwhile composition of discretionary expen ditures can vary from year to year without creating public debt.
Thus, documents, which are being developed within the limits of the medium term planning, provide grounds for guaranteeing monitoring and recording of previously assumed public liabilities during the shap ing of the budget and discipline the government bodies in the budget process.
On the other hand, by giving the documents of the medium term planning a recommendatory character the government fiscal policy preserves certain flexibility necessary for an adequate relation to the changes taking place in socio economic situation. When the Govern ment adopted the prospective financial plan, it does not directly creates expenditure liabilities. However, it allows to inform the general public (including the subjects of budget planning) about the plans of the gov ernment bodies and predetermines a need for explanations for depar tures from the already announced plans of the passed years.
As an important instrument designed to guarantee transition to the performance based budgeting arrangements in accordance with the Concept should be mechanism for annual submission by the subjects of the budget planning of the reports on the results and main directions of their activities, which should include:
Principal goals and objectives of the subject of the budget plan ning, their coordination with the government policy priorities;
Expenditure liabilities in a corresponding sphere of activity and evaluation of the federal budget volume, which is managed by corresponding subjects of the budget planning;
Achieved in the reporting period and projected for medium term perspective (for a period of up to three years) measurable results as well as budgetary programs based on their achievement;
Distribution of public expenditure by goals objectives and pro grams in the reporting and in the planning period;
Evaluation of budget expenditure efficiency, justification of meas ures required for its improvement.
Regulation on compiling reports on the results and major directions of activity of the subjects of the budget planning was adopted by the Decree of the Government on May 22, 2004, No. 249 together with the Concept. Submission of these reports by the subjects of the budget planning became a mandatory condition for the RF Ministry of Finance to review applications for public financing in 2005. Methodological rec ommendations for the drafting of the reports were coordinated with the RF Ministry of Finance and the Ministry for Economic Development and Trade in June 2004102.
Submitted for the first time for the shaping the draft 2004 federal budget the reports of the principal budgetary managers on the results and plans (main directions) of activities permitted to receive practical experience of coordinating reported and projected expenditures to the final measurable results.
The RF Governmental Decree of 23 December 2004, No. 838 introduced some amendments in the Statute on reports on performance measures and principal directions of activity of the subjects of budget planning. In particular, along with indicators which measure achievement of tactical goals and budget target programs indicators which measure achievement of strategic goals by the subjects of budget planning were intro duced. Moreover, a requirement to provide brief resume on nonprogram activity of the subject of budget planning was introduced.
In the framework of shaping the draft 2004 federal budget, the re ports were given greater importance: during the shaping of 2004 draft budget they were reviewed only by the Finance Ministry and in the framework of shaping 2005 draft budget Government Commission on improving public expenditure efficiency reviewed them together with the Finance Ministry and the Ministry for Economic Development and Trade. Vice prime minister, Alexander Zhukov, headed this Government Commission, which was created in accordance with the RF Govern ment’s Decree of April 30, 2004, No. 225.
Among the functions of the Government Commission, particularly, were: drafting recommendations on specification of major directions and results of activities of the subjects of budget planning and polishing up of the reports as well as finishing of and implementation of budget targeted programs; drafting of the RF Government’s report on the goals and results of the budgetary policy.
In the framework of the Commission’s activity four working groups were founded. These groups reviewed draft budget reports corre spondingly submitted by the ministries of the industrial block, social block, financial economic block and law enforcement ministries. Rep resentatives from the corresponding Departments of the Russia’s Gov ernment headed the working groups. Representatives from the Finance Ministry, the Ministry for Economic Development and Trade, Federal State Statistical Services well as experts from public economic re search centres, State University “Higher School of Economics” and the Academy of National Economy under the RF Government formed part of each of the working groups.
Between second half of June through July 2004 draft reports sub mitted by the subjects of the budget planning were examined many times at the meetings of the working groups, were edited in accordance with the remarks and then were submitted to the meetings of the Gov ernment Commission.
Consolidated report “Goals, Objectives and Performance Indicators of the Subjects of Budget Planning (federal ministries, federal services and federal agencies, which are governed by the Government of the Russian Federation)” was compiled on the basis of the reports submit ted by the subjects of budget planning for the date of the meeting of Russia’s Government on August 12, 2004. The Consolidated report did not include performance indicators of the subjects of budget planning, which are governed by the President of Russia (the Ministry of Defence, the Ministry of Internal Affairs, the Ministry of Foreign Affairs, the Minis try of Justice, the Ministry of civil Defence, Emergency Situations and Liquidation of Acts of God, etc.) Discussions of draft reports submitted by these ministries were carried out behind closed doors. Proper budget reports drafted by these ministries were considered classified information.
Draft version of the Consolidated Report was placed on Internet. It was widely discussed by the representatives of the Government Com mission, expert community and the State Duma between September and December 2004103. Besides, Independent appraisal of the reports drafted by the subjects of budget planning was provided in the frame work of international technical assistance projects. This expert ap praisal envisaged consolidation and evaluation of all submitted previ ously commentaries and stating of specific recommendations on revis ing the reports drafted by the ministries.
Participation of a number of government bodies in the experiment on implementation of performance based budget planning stimulated im proved quality of the budget reports’ drafts. The experiment envisaged making allocations subject to the distribution on a competitive basis between the federal bodies of executive power according to the evalua tion results of submitted applications. Those applications included re ports on the results and main performance directions as well as the plan of actions aimed at improving budget expenditure efficiency.
Main condition for the participation in the experiment, which was a voluntary one, should have been a draft reports on the outcome and principal directions of activity of a subject of budget planning (or a separate federal executive body, service, agency) to the maximum re flecting the methodological recommendations developed by the Fi nance Ministry and the Ministry for Economic Development and Trade (reports, which were submitted by the bodies of executive power in July 2004 did not fully correspond the criteria defined in the recommenda tions). In addition the Government developed formalized method of evaluating correspondence of the reports drafted in the framework of Values of targeted indices for prospective period were not mentioned in disseminated version of the consolidated report.
the budget experiment with the recommendations’ requirements on a numerical score basis. In case a presented report received less than per cent of the points, application was removed from examination.
Besides, the experiment participants had to present the action plan aimed at the improvement of the budget expenditure efficiency, which also envisaged restructuring of a subordinate public institutions net work, improvement of procurement efficiency, development of mecha nisms of program targeted planning, implementation of measures aimed at guaranteeing budget legislation compliance.
Winners of the experiment are those executive bodies of power, which are subject to the funds allocation in the framework of the ex periment should on a three months basis and not later than month after the end of the reported quarter submit to the Commission on improving budget expenditure efficiency, the Ministry of finance and the Ministry for Economic Development and Trade a report on the implementation of the measures plan directed at improving budget expenditure effi ciency. In order to giver the winner incentives the federal budget allo cated 180 million rubles (on the basis of 20 million rubles per an ex periment participant, but not more than 300 million rubles) subject to distribution according to the following principle:
Материалы этого сайта размещены для ознакомления, все права принадлежат их авторам.
Если Вы не согласны с тем, что Ваш материал размещён на этом сайте, пожалуйста, напишите нам, мы в течении 1-2 рабочих дней удалим его.