ORGANIZATIONAL-METHODOLOGICAL FUNDAMENTALS OF E x PENDITURES FORMATION AT THE REGIONAL LEVEL

The article has analyzed the organizational and methodological fundamentals of formation of expenditures at the regional level. The actual trend of increasing the efficiency of the state management is the use of program budgets. The classification of the budget programs within the program budget has been proposed; the objectives and stages of development of the program budgets have been presented. Criteria of effectiveness of formation of the program expenditures have been determined. As the program-target principle of arrangement of activity of the regional executive powers progresses, the necessity of enlargement the authorities and responsibilities of the regional executive powers in charge for development of appropriate programs and subprograms, of specifying the structure and the executive powers’ authorities of the RF entity will increase.

federal budget, budget of the RF entity, budget costs, distribution of expenditure powers, program budget, classification of budget programs, regional target programs, budget planning, regional budget policy, budget classification, state program of the Russian Federation