Extrabudgetary and budgetary trust funds. Basic Research

1

On the historical transition from one economic system to another, Russia was struck by a multitude of crisis phenomena that mutually condition each other. The economic and financial crises led to a sharp decline in the standard of living of the vast majority of the population, unemployment. Under these conditions, on the one hand, there was a need for the concentration of limited economic resources at the state level in order to meet the most urgent social and general economic needs. On the other hand, in the crisis conditions of the transitional economy, which caused a shortage financial resources, the central government needed to rank social needs in order of importance and to meet the most urgent of them to form targeted funds. Over the past decade, these funds have repeatedly undergone significant changes in the organizational, legal and economic aspects of their functioning. At present, in the conditions of an unstable economic situation, the problems of formation and spending of funds from targeted budgetary and non-budgetary funds are the most relevant. The purpose of this publication is a comprehensive review of the fundamentals of the functioning of targeted budgetary and extrabudgetary funds in order to analyze the main changes in their functioning, assess the consequences of these changes, consider trends in the development of funds in the Russian Federation, and study the problems of functioning of social extrabudgetary funds in modern conditions.

economic system

target budget and off-budget funds

crisis phenomena

lack of financial resources

underfunding

the change

functioning

unstable situation

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Target budget fund is a fund Money, formed in accordance with the legislation of the Russian Federation as part of a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund. Target budget funds are created during the formation of the federal budget for the upcoming financial year, operate for a year, after which they are either created again or cease to exist.

Funds can be classified on various grounds, such as purpose, level of management of funds, etc. Depending on the intended purpose, funds are divided into economic and social, depending on the level of management - into regional and federal. Many trust funds are both regional and federal. In addition, trust funds may have:

1) sectoral nature (this includes targeted budget funds intended to solve the problems of a single industry, for example nuclear energy, reproduction of the mineral resource base, the fight against crime, the development of the tax service, etc.);

2) nationwide character (this includes budget reserve funds, the federal fund for financial support of regions, etc.).

Defining the target budget fund, the legislator highlights such main characteristics as the legislative basis for the formation of the target budget fund; formation of a fund as part of the budget; replenishment of the fund at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts; use of the fund's resources under a separate estimate; use of the fund's resources solely for purposes corresponding to the purpose of the target budget fund.

Target budget funds are characterized by the following distinctive features:

a) funds are created by the competent authorities with a strictly defined purpose, are used purely for their intended purpose;

b) the legal status of the trust fund is determined by the Regulation on the fund, which is approved by the competent authority;

c) functioning within the budgetary fund;

d) the duration of functioning depends on the time of achieving the goal for which the fund is created;

e) unlike the traditional budget, which satisfies the needs of the whole society, such as national defense, education, health care, and others, target budget funds function in most cases either to meet the needs of those taxpayers at whose expense these funds are formed, or to compensate the use by individual economic entities of the benefits that belong to the whole society as a whole: the natural environment, water and biological resources.

By paying targeted taxes and fees, the taxpayer receives a refund of the funds spent in the form of reproduction of those benefits that he directly uses in his activities for personal profit or other benefits. This circumstance contributes to an increase in the interest of economic entities in the formation of such target budget funds, in particular, by paying the taxes and fees provided for these purposes, provided that the state ensures that the funds are spent exclusively for their intended purpose through, among other things, the treasury budget execution system .

Let's consider sources of formation of means of target budget funds. These include special taxes, budget funds, targeted state loans, interest payments for the use of funds on a repayable basis, outside budget resources. The main source of formation of funds are budget appropriations. Their size is determined by the law on the federal budget for the coming year. Fund resources are accumulated by the Ministry of Finance of the Russian Federation on a special account. Similar funds can be created at the regional levels.

Incomes of federal target budget funds are taken into account separately in federal budget revenues at the rates established by the tax legislation of the Russian Federation and are distributed between federal target budget funds and territorial target budget funds in accordance with the standards determined by the federal law on the federal budget for the next financial year.

The principle of general (aggregate) coverage of expenses when forming the budget at the expense of the total amount of income received does not apply to special-purpose income. Incomes of targeted budget funds, unlike all other budget funds, are not depersonalized and directed to predetermined purposes: the use of targeted budget funds for purposes that do not correspond to their purpose is not allowed. That is why the income of targeted budget funds is accounted for separately from other budget revenues. The processes of formation and use of funds from each of the target budget funds are reflected in a separate estimate.

The implementation of political and economic transformations in Russia required the formation of a qualitatively new budget system, adequate to the federal structure of the state, and the development of a fundamentally different model of interbudgetary relations. Over the past few years, there have been fundamental changes in the financial relationships between the budgets of various levels based on the strengthening of budgetary federalism, increased budgetary discipline, transparency and stability in the distribution of financial resources.

The mechanism of redistribution of funds between budgets in the Russian practice of interbudgetary relations is represented by interbudgetary transfers, which are understood as funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation. Forms of providing interbudgetary transfers from the federal budget are presented in Table. one.

Table 1

Forms of providing interbudgetary transfers from the federal budget

Form name	Characteristic	Legal
	Budgetary funds provided to the budget of another level of the budget system on a gratuitous and irrevocable basis to cover current expenses	Art. 131 of the Budget Code of the Russian Federation
Subventions	Budgetary funds provided to the budget of another level of the budget system or to a legal entity on a gratuitous and non-refundable basis for targeted spending	Art. 132 of the Budget Code of the Russian Federation
Subsidies	budgetary funds transferred to the budget of another level, legal entity or individual on the terms of shared financing of targeted expenses	Art. 133 of the Budget Code of the Russian Federation
Other interbudgetary transfers to the budgets of the subjects of the Russian Federation	Funds from one budget of the budget system of the Russian Federation transferred to another budget of the budget system of the Russian Federation	Art. 132.1 of the Budget Code of the Russian Federation
Interbudgetary transfers to state non-budgetary funds	Providing interbudgetary transfers from the federal budget to the budgets of state non-budgetary funds, such as the Pension Fund, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund	Art. 129 of the Budget Code of the Russian Federation

table 2

Characteristics of funds used in the system of interbudgetary relations in the Russian Federation

federal funds	The purpose of the foundation	A type financial assistance	The principle of distribution of financial assistance	providing
1. Fund for Financial Support of the Regions	Equalization of the budgetary security of the regions in terms of current expenditures		Taking into account the assessment of tax potential and regulatory costs	For highly subsidized regions (through cash service budgets of the federal treasury)
2. Compensation fund	Financing public-regulatory obligations	Subvention to finance federal obligations	Based on the number of persons eligible for social assistance	Intended use of funds
3. Fund for co-financing of social expenses	Financing priority spending and supporting social reforms	Subsidy (share) for a specific functional item of expenditure (industry)	Based on standard costs and their partial reimbursement (with an assessment of the progress of reforms)	The level of spending is not below the normative and the implementation of the reform program
4. Regional Development Fund	Support for the development of regional infrastructure	A subsidy (usually a share) for funding investment projects and programs	Based on the competitive selection of investment projects	Co-financing of investment projects
5. Fund for the reform of regional and municipal finances	Promoting Budget Reforms	Subsidy (subvention) for a certain type (direction) of expenses	Competition of financial reform programs taking into account the results of their implementation	Implementation of the Financial Reform Program

The role of social off-budget funds is also very important. These funds accumulate funds for the implementation of the most important social guarantees - state pensions, free medical care and social assistance.

Target budgetary cash funds were created for directed financing of the most priority sectors of the national economy, government programs or specific regions, mainly at the federal level by virtue of the Law of the Russian Federation on the federal budget for the coming financial year. Target budget funds can play a positive role in the development of financial, economic and social policy of the state, since they allow to concentrate financial resources on certain areas that are of priority importance in the life of the country due to their social significance.

Interbudgetary transfers provided as subsidies, subventions and subsidies are accumulated in trust funds created as part of the federal budget of the Russian Federation. Comparative characteristics these funds are given in table. 2.

Target programs are a complex of research, development, production, socio-economic, organizational and economic and other activities linked by tasks, resources and deadlines that provide an effective solution to systemic problems in the field of state, economic, environmental, social and cultural development of the Russian Federation. The target program may include several subroutines aimed at solving specific tasks within the program. The division of the target program into subprograms is carried out on the basis of the scale and complexity of the problems being solved, as well as the need for a rational organization of their solution.

The list of the main federal targeted programs currently being implemented in our country is presented in Table. 3.

Table 3

The main ongoing federal target programs of the Russian Federation and the amount of funding

	target program	Overall volume funding
Development of social infrastructure
	The Clean Water Program for 2011-2017	RUB 331.8 billion
	Program "Culture of Russia (2012-2018)"	RUB 192,863.0 million
	Program "Development of the water management complex of the Russian Federation in 2012-2020"	RUB 523.3 billion
	Program "Development of physical culture and sports in the Russian Federation for 2006-2015"	RUB 158,726.8 million
	Federal target program for the development of education for 2011-2015.	RUB 142,579.1 million
	Program "Russian Language" for 2011-2015	RUB 2,526.7 million
	Program "Protection of Lake Baikal and socio-economic development of the Baikal natural area for 2012-2020"	RUB 58,158.5 million
	Program "Development of domestic and inbound tourism in the Russian Federation (2011-2018)"	RUB 332.0 billion
Transport infrastructure development
	Program "Development of the transport system of Russia (2010-2015)"	RUB 11,450.8 billion
	Program "Modernization of the Unified Air Traffic Management System of the Russian Federation (2009-2020)"	RUB 90,889.1 million
Development of science and technology
	Program "Development of the nuclear power industry complex of Russia for 2007-2010. and for the future until 2015.	RUB 1,471.4 billion
	Program "Development of electronic component base and radio electronics for 2008-2015"	RUB 187.0 billion

Since 2010, the sphere of program-target management in the Russian Federation has been undergoing significant changes associated with the transformation of the mechanism of federal and departmental target programs into the mechanism of state programs. This is due to a number of objective reasons, which include the lack of consideration of risks in the development of federal and departmental target programs, the narrow scope of the problem covered, the low level of co-financing of programs from regional and local budgets, as well as unsatisfactory performance indicators for the implementation of a number of federal target programs.

At present, the effective functioning of these funds is complicated by the imperfection of the legislative framework, the presence of many technical and organizational problems, as well as the adverse effects of the economic crisis. That is why in our country it is necessary to implement reforms that involve structural, investment restructuring social sphere aimed at increasing the economic efficiency of its functioning, improving the quality of social assistance and ensuring the constitutional rights of citizens of the Russian Federation.

Reviewers:

Shelomentsev A.G., Doctor of Economics, Professor, Head of the Department for the Development of Regional Socio-Economic Systems, Institute of Economics, Ural Branch of the Russian Academy of Sciences, Yekaterinburg;

Vorotnikov V.I., Doctor of Physical and Mathematical Sciences, Professor, Deputy Director for Science and Innovations, Nizhny Tagil Technological Institute (branch) of the Ural Federal University, Nizhny Tagil.

The work was received by the editors on December 30, 2014.

Bibliographic link

Lyaptsev S.A., Stepanova N.R. TARGET BUDGETARY AND EXTRA-BUDGETARY FUNDS // Fundamental Research. - 2014. - No. 12-11. – S. 2420-2424;
URL: http://fundamental-research.ru/ru/article/view?id=36707 (date of access: 03/31/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"

In the financial system of Russia, they are created on the basis of the Law of the RSFSR “On the Fundamentals of the Budget Structure and Budget Process in the Russian Federation” of October 17, 1991, the Budget Code of the Russian Federation, as well as other regulatory legal acts, including laws on the budget of the Russian Federation for the current year. At the same time, although off-budget funds are owned by the state, they are autonomous from the federal and local budgets.

As we have already noted, off-budget funds are formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and are intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. Expenses and incomes of the state off-budget fund are formed in the manner established by the Budget Code of Russia, as well as other legislative acts, including laws on the budget of the Russian Federation for the corresponding year. Depending on the sources of formation, purpose and scale of use, extra-budgetary funds are divided into funds for economic and social purposes.

Socio-economic importance of extra-budgetary funds

Extra-budgetary funds of the state are a set financial resources, which are at the disposal of central or local authorities and have a designated purpose. They are an important link in the financial system. The order of their formation and use is regulated by financial law.

For persons born under 1967 and younger, the insurance part is 10%, and the funded part is 4%, 6% of the UST (26%) goes to the federal budget.

Accordingly, from January 1, 2002, the funds allocated by employers for pension provision were divided into three streams.

RF Social Insurance Fund is the second largest social non-budgetary fund. Established on January 1, 1991 in accordance with Decree of the Council of Ministers of the Russian Federation of December 25, 1990 No. 600 “On improving the management and financing of social insurance costs for workers in the RSFSR” in order to provide state guarantees in the social insurance system and increase control over the correct and efficient spending funds, now operates in accordance with the Decree of the President of the Russian Federation of August 7, 1992 as an independent state non-profit financial and credit institution.

The Social Insurance Fund, like the Pension Fund, is autonomous and strictly targeted. It is intended to finance the payment of various benefits for temporary disability and childbirth, at the birth of a child, for caring for a child until he reaches the age of 1.5 years, sanatorium-and-spa treatment, for the improvement of workers and their families, as well as other purposes.

The Regulation on the FSS was approved by the Government Decree of February 12, 1994. The main tasks of the Fund, in addition to providing state-guaranteed benefits, include participation in the development and rationalization of state programs for protecting the health of workers and measures to improve social insurance.

The social insurance fund is formed by:

Insurance premiums of enterprises, institutions and organizations, as well as other business entities, regardless of ownership;

Income from investing part of the temporarily free funds of the Fund;

Voluntary contributions of citizens and legal entities;

Allocations from the republican budget of the Russian Federation to cover the costs associated with the provision of benefits to persons affected by radiation, as well as for other purposes.

For legal entities, the standard for contributions to the Social Insurance Fund is set at 3.2% in relation to the accrued wages. Those who work in this fund do not make contributions.

To ensure the activities of the Fund, a central office has been created, and the offices of the Fund's bodies operate in regional and central branch offices.

The Fund's activities are managed by its Chairman, who is appointed by the Government of the Russian Federation.

Compulsory Medical Insurance Fund of the Russian Federation (FOMS) formed in accordance with the law "On Compulsory Medical Insurance of Citizens in the RSFSR" dated June 28, 1991 No. 499-1. The law defines the legal, economic and organizational foundations of public health insurance. It is aimed at strengthening the interest and responsibility of both the insured person and the state, enterprises, institutions, organizations in protecting the health of employees.

The fund is created at the republican and territorial levels. Through it, funds are directed to insurance companies, the founders of which are the local administration. Insurance companies can operate only if they have the appropriate licenses for compulsory health insurance. Insurance companies, selecting capable medical institutions, pay for their services.

The Fund's funds are used to pay for medical services provided to citizens, as well as for medical science, medical programs and other purposes.

The MHIF is formed at the expense of insurance premiums and budget allocations. Payers are enterprises, organizations, institutions, regardless of the form of ownership and organizational and legal forms of activity, as well as executive authorities that make payments for non-working citizens (children, students, students, pensioners, etc.)

The rate of insurance premiums is determined by the supreme legislative power on the proposal of the Government of the Russian Federation. Since 2005, it has been 2.8% in relation to the accrued wages for all reasons, and in the federal fund - 0.8%, in territorial funds - 2%. Control over the timely and correct receipt of insurance premiums is entrusted to the Federal Tax Service of the Russian Federation. Public organizations of the disabled and enterprises owned by them, associations created for the implementation of statutory goals are exempted from paying insurance premiums.

All citizens of Russia at the place of residence or at the place of work are given an insurance policy. This policy means that the person receives a “guaranteed amount of medical services” free of charge. This volume will include at least an ambulance, treatment acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, the disabled.

Extrabudgetary funds- These are independent financial and credit institutions and organizations, for the most part endowed with the status of .

State off-budget funds- targeted centralized funds of financial resources, formed outside the state budget at the expense of mandatory payments and deductions from legal entities and intended to implement the constitutional rights of citizens to pensions, social security and insurance, health care and medical care.

Extrabudgetary trust funds independent in legal and economic terms from. Cash from non-budgetary funds is not included in total amount state revenues and expenditures. At the same time, the funds of off-budget funds belong to the state, which carries out the general regulation of their activities (Fig. 35).

All extrabudgetary funds are functioning offline from the budget.

Rice. 35. Place of extra-budgetary trust funds in the structure of public finances

Need the emergence of off-budget funds was caused by a number of general economic and financial and organizational reasons. The main economic reason is the need to expand the sources of government funding for socio-economic needs. In other words, extrabudgetary funds are designed to cover substantially important directions general economic development country, its social sphere.

The authorities determine the intended purpose of the fund and the direction of the use of funds from the fund.

By functional purpose extrabudgetary funds are divided into nationwide, i.e., formed to solve important general economic problems of a programmatic nature (road construction and road facilities; the fight against crime; ecology; development of the customs system; reproduction of the mineral resource base, etc.) and targeted, which are created to finance social needs, education, science, medicine, and reduce unemployment.

The funds of all off-budget funds are kept in special accounts. All extrabudgetary funds are divided into state, federal and local. Financing from the funds is carried out on a strictly target basis. Moreover, social needs are financed much more widely from off-budget funds than from the corresponding target budget funds.

Despite the autonomy of financing of all extrabudgetary funds, their interconnection and interdependence with the budget is obvious. First, contributions to all off-budget funds are mandatory and objectively correlate and interact with tax system. Secondly, being mandatory for payment, contributions to off-budget funds are included in the cost of production. Thirdly, legislative changes to increase social payments inevitably lead to an additional burden on the budget and contribute to the emergence of a budget deficit.

Solving problems related to social management is the most important function of the state. In the Russian model, a significant role is played by specialized funds created by the authorities in order to optimize the corresponding direction of state policy. What is the nature of their work?

The specifics of the activities of funds

State non-budgetary funds are organizations that are separate from other structures of the national financial management system and are designed to perform special tasks in the field of social and economic development. In the Russian model, the role of such structures is largely associated with pensions, social and medical insurance.

What is the difference between state budget and non-budget funds? The main criterion is the autonomy of cash management. Although, as some experts note, it is rather conditional. The budgetary funds assume strict accountability of the relevant structures to the authorities. In extra-budgetary funds, in turn, more free disposal of funds is possible, expressed, in particular, in the aspect of their investment.

Fixed assets of the Russian Federation

In Russia, there are three main, functioning at the federal level, non-budgetary structures of the corresponding type. First, it is the Pension Fund of the Russian Federation. Its activities are connected with the most important task from the point of view of the country's socio-economic development - the accrual and distribution of state pensions. Secondly, it is the Social Insurance Fund. He, in turn, solves the problems associated with the calculation and payment of various kinds of benefits. Thirdly, it is the Federal Compulsory Medical Insurance Fund. It ensures the functioning state system free medical care.

PFR, FSS and MHIF are state social non-budgetary funds. But there is another category of structures of the corresponding type. Namely, economic non-budgetary funds. Their tasks, in turn, are connected with the economic development of the state. One of the largest organizations of this type is the Russian Fund for Technological Development. There are also various sectoral structures designed to solve economic problems.

Funds status

What is the legal status of state non-budgetary funds operating in the Russian Federation? Each of the noted structures is an independent legal entity. In the legal aspect, as well as in some areas of economic development, these entities are independent of the Russian budget. That is, the income of state non-budgetary funds and their expenses are not included in the relevant categories that are typical for financial systems at the federal, state or local level.

At the same time, the owner of the funds in question is the state. Accordingly, the competence of the federal authorities is the legal regulation of the functions of the PFR, FSS and MHIF, as well as the management of their activities. In this sense, state off-budget funds are dependent on the authorities. Thus, in particular, the competent government authorities determine the key tasks for the PFR, the FSS and the MHIF, sources of income, as well as directions for the effective use of funds.

However, foundations also have mandates that reflect a wide range of opportunities for self-reliance. Thus, in particular, the FIU, the FSS and the MHIF can fairly independently resolve issues related to operational management, as well as the management of financial resources. Funds approve internal budgets, estimates of various expenses, hire competent specialists. At the same time, in some cases, representatives of state authorities may be present in the management structures of funds.

Funding sources

Let's consider how state non-budgetary funds receive funding. The main sources of income of the relevant structures are presented in the following spectrum.

Firstly, these are some types of taxes and fees that are established by federal, regional and municipal laws. For example, for the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund, these are insurance contributions to off-budget funds of the corresponding names. Secondly, it is budget appropriations. Thirdly, it can be profit from commercial activities that funds, as independent legal entities, can carry out.

Also, in some cases, the transfer of funds to the funds is carried out by citizens and other organizations on the basis of voluntary sponsorship. Options are possible with lending to the activities of the relevant structures from the side of the Central Bank of the Russian Federation and commercial banks.

Fund classification

The system of state non-budgetary funds involves the classification of structures of the type under consideration within a wide range of criteria. For example, there is a corresponding type of organization, the status of which depends on the level of political management. There are, therefore, federal and regional funds.

Another criterion for classifying organizations is the specificity of tasks. There are state social non-budgetary funds, and there are those that primarily solve economic problems. Organizations may also differ in legal status. So, there are completely or partially independent funds and structures that are integrated into the budget through one or another mechanism.

Target budget funds

The state can also create special-purpose non-budgetary funds, created, as a rule, with the aim of creating the most effective mechanisms for managing the activities of any sectors of the economy or areas of political management. At the same time, some experts refer to the category of target, in fact, the PFR, the FSS and the MHIF, since their activities involve the solution of specialized tasks.

At the same time, in Russian practice there are examples of the existence of target budget funds as well. For example, in the 1990s, such organizations were represented in the political system of the Russian Federation in the widest possible range.

The funds classified as target budget funds solved problems in the field of road construction, ecology, law enforcement, the development of nuclear energy and other areas of social and economic development. Structures with a similar legal status were also formed in the regions of the Russian Federation.

Let us consider the specifics of the activities of the three main Russian non-budgetary funds - PFR, FSS and MHIF - in more detail.

Pension Fund

The Pension Fund of the Russian Federation is the key state structure, which ensures the calculation and distribution of pensions for citizens of the Russian Federation. It is one of the most important social institutions. The pension fund is a vertically integrated organization. That is, the higher structures of its management function at the federal level, and the regional branches of the PFR are subordinate to them. What are the main functions of the FIU?

Firstly, this organization collects insurance premiums intended to ensure the functioning of the state pension system. Secondly, the PFR maintains a personalized record of citizens for the correct calculation of pensions. Thirdly, the Pension Fund is engaged in the capitalization and investment of funds within the framework of the mechanisms provided for by law.

PFR income

Due to what financial sources does the FIU operate? From a legislative point of view, the mechanisms for obtaining income by the Pension Fund are defined in the Tax Code and other relevant legal acts.

The main sources of PFR revenue, in accordance with the norms established in the laws of the Russian Federation:

Insurance contributions to off-budget funds transferred by employers and individual entrepreneurs;

Allocations from the state budget aimed at the payment of pensions, as well as for the purpose of their indexation;

Voluntary contributions citizens and organizations.

Let us now consider the structure of expenditures of the PFR.

Pension Fund expenses

The specifics of the distribution of PFR expenses are determined by the provisions of the Federal Law “On Labor Pensions” and relevant federal legal acts, as well as Presidential Decrees. Among the key areas of financing of the Pension Fund:

Payment of pensions, including to Russians living abroad;

Payment of maternity benefits for the care of children over the age of one and a half years;

- material assistance to the elderly, as well as disabled citizens;

Solving issues related to financial support for the activities of the internal structures of the organization.

The law may also provide for other areas of expenditure carried out by the FIU.

FSS activities

State non-budgetary funds of the Russian Federation are also represented by such a structure as the FSS. This organization solves problems related to the provision of social assistance to citizens. The Fund accumulates and distributes funds sent to citizens and organizations in order to solve relevant problems.

Just as in the case of the activities of the PFR, the formation of the financial resource of the FSS is carried out on an insurance basis, however, the distribution of funds is based on a territorial or sectoral criterion. In the Russian model, therefore, the management of state non-budgetary funds is not always carried out in relation to the structure of political institutions.

Thus, the executive structures of the FSS are represented by regional branches, as well as sectoral structures in charge of the distribution of funds, respectively, at the level of subjects of the Russian Federation and in various sectors of the economy. There are also branches of branches of both types of structures.

What are the key tasks of the FSS? These experts include, first of all, the payment of sick leave, maternity and other benefits related to motherhood. The Social Insurance Fund is also responsible for the development and practical implementation of programs to protect the health of working citizens and for improving the system for distributing financial resources used in solving problems within its competence.

FSS income and expenses

What are the main sources of funding for the activities of the FSS? Just as in the case of the PFR, the funds in the Social Insurance Fund come from insurance premiums, budget allocations, as well as income from investment and voluntary sponsorship of citizens and organizations. FSS expenses reflect the specifics of the tasks solved by the organization. Thus, this is the payment of sick leave, maternity leave and the provision of other measures of social support to various categories of citizens of the Russian Federation.

Work of the MHIF

Another important structure in the Russian system of state non-budgetary funds is the Compulsory Medical Insurance Fund. The key tasks of this structure are related to ensuring optimal conditions activities, in turn, of territorial organizations whose functions involve resolving issues in the field of compulsory medical insurance. That is, as in the case of the FSS, direct vertical subordination in this area social management not as pronounced as in the PFR.

MHIF and regions

In each region of the Russian Federation, therefore, there are territorial compulsory medical insurance funds created, in fact, by the authorities of the constituent entities of the Russian Federation in accordance with Russian legislation. These structures accumulate funds through the mechanisms enshrined in various legal acts and send them for the purpose effective solution tasks related to the provision of free medical care.

The main sources of funding for the MHIF and relevant territorial structures are a special kind of insurance premiums, appropriations from the budget, as well as voluntary assistance from citizens and organizations. The costs are related to the key objectives of the organization.

The role of the state in the work of funds

Thus, the formation of state off-budget funds and the maintenance of their activities is one of the key tasks of the Russian authorities in terms of effective social management, on which the stability of the entire political system. Thus, at the level of activity of each of the noted structures, there is a need for continuous improvement of models for the accumulation and distribution of funds and the development of effective mechanisms for communication with citizens on topical issues pension and social security.

The state grants autonomy to the PFR, FSS and MHIF, but at the same time financially supports these funds. The funds they have at their disposal may not be sufficient, in which case there is a need for additional funding from budget allocations.

Utkin E. A. Denisov A. F.

A separate part of the financial resources of the region are budgetary and extrabudgetary funds, which can be permanent or created for a certain period of time. The creation and organization of their activities is regulated by federal and regional legislation. In the subjects of the Federation, both general legislative acts and special laws on the creation of specific funds are adopted.

Budget funds are created as part of the regional budget as separate budgetary funds for:

Target financing of the most priority sectors of the regional economy;

Elimination of adverse consequences from the occurrence emergencies;

Socio-economic, environmental, scientific, technical and other programs and events significant for the region.

An off-budget fund is a separate part of the region's financial resources that is not part of the regional budget and has independent sources of formation and intended use.

In the regions are formed and operate:

Territorial divisions of federal off-budget funds;

Regional off-budget funds, the funds of which are regional property;

Extra-budgetary funds of municipalities.

For example, the law of the Tver region “On budgetary and non-budgetary funds of the Tver region” dated May 18, 1995 provides for the following budgetary funds:

Monetary Fund;

Territory Financial Support Fund;

Financial Support Fund the most important industries National economy;

Regional Development Fund;

Fund for post-privatization support of enterprises;

Small and Medium Business Support Fund;

Fund for Agricultural Products, Raw Materials and Food;

Other funds in accordance with the adopted programs for the coming financial year.

The specified target budget funds, except for the fund for financial support of the most important sectors of the national economy, may be combined into a single budget collateral fund. The reserve budget funds of the region include the fund for liquidation of emergency situations, the fund for unforeseen expenses of the executive authority.

Regional non-budgetary funds are funds:

Development of the territory of the region;

Social support of the population;

regional administration;

Ecological;

Development of housing construction, etc.;

Local off-budget funds formed by local governments.

The funds of regional off-budget funds are intended to finance a set of targeted programs and activities, to solve economic, social, environmental and other tasks that are significant for the population of the regions.

The use of funds from budgetary and non-budgetary funds is regulated by the relevant regulatory act of the subject of the federation. The structure of income and expenses of each budgetary fund is established in the Regulations on the fund, and their amount is determined in the regional budget. The formation of income and expenditure of funds of an off-budget fund is carried out in accordance with the regional law on the budget of such a fund, which fixes the structure of income and expenses. Such budgets are compiled by the fund's management bodies and submitted for approval by the regional administration simultaneously with the draft law on the budget of the region.

Loans may be issued from budgetary and non-budgetary funds in the manner and under the conditions determined by the law on the regional budget. The legislative act on the budget of an off-budget fund provides for the maximum amount of funds allocated on a return basis, as well as the conditions for their provision.

Temporarily free funds of budgetary and non-budgetary funds, in the manner and under the conditions provided for by regional legislation, may be placed in income-generating assets. The norm of an insurance stock can be defined in the legislative order. Balances on the accounts of off-budget funds in banks should not be lower than the established safety stock.

To manage budgetary and non-budgetary funds, special collegiate bodies are created, which may include representatives of the executive and legislative bodies of the constituent entity of the Federation, executive directors of the relevant funds, representatives of enterprises, organizations, institutions, and other interested persons.

Targeted budgetary environmental funds are being formed in many regions. In Moscow, the funds of such a fund are formed from the following sources:

deductions from fees for emissions, discharges of pollutants into the environment, waste disposal, other types of pollution and irrational use natural resources;

funds received from claims for compensation for damage caused to the environment, and from the collection of fines for environmental offenses, violations of sanitary norms and rules;

funds received in the form of compensation for damage during the construction and operation of facilities, carrying out work that negative impact on the environment;

funds earmarked for compensatory gardening;

funds received from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;

voluntary contributions from enterprises, organizations, institutions, associations of citizens of the Russian Federation, as well as foreign legal and individuals;

other sources of funds that do not contradict the current legislation and the tasks of the fund.

Funds of the Ecological Fund are spent in the following areas:

Development and implementation of urban and regional programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population;

Financing of measures for the conservation and restoration of natural complexes, land resources and wildlife, maintenance, development of the territories of the natural complex, expansion of protected and recreational zones;

Financing the construction and reconstruction of environmental facilities;

Financing the creation and improvement of automated environmental monitoring systems, as well as the purchase of control, measuring and analytical equipment;

Financing of research and development work, development of a regulatory and legislative framework in the field of protection environment, as well as the introduction of resource-saving and environmentally friendly technologies;

Financing the creation and expansion of the market for environmental services, the production of environmental equipment;

Financing programs for environmental education of the population, holding educational and methodological seminars, conferences, exhibitions and competitions;

Preparation and publication of an annual report on the state of the environment;

Financing the state environmental expertise of an unscheduled and retrospective nature, as well as the expertise of projects financed from the fund;

Issuance in in due course budget loans for the implementation of environmental protection measures;

Organization of the implementation of environmental measures financed from the fund;

Other purposes related to the protection of the natural environment.

In many regions, targeted budget funds for combating crime are also being formed. The funds of such funds are spent on financing city programs to combat crime, strengthening the material and technical base, financing unforeseen expenses of the material and technical nature of law enforcement and military structures that carry out law enforcement activities, etc.

For example, in Moscow, the funds of the anti-crime fund are formed from the following sources:

Voluntary contributions from enterprises, organizations, cooperatives, public organizations and formations, citizens, foreign organizations and individuals;

Part of the funds received from the implementation of certain economic actions with foreign organizations and firms;

85 percent of funds collected as fines imposed by internal affairs bodies, with the exception of fines, the recipients of which are established by federal laws;

Various fees charged by law enforcement orders;

Fee for conducting studies of the number designations of parts and assemblies Vehicle;

25 percent of the funds received from the auction sale of licenses for registration of invited foreign specialists;

3 percent of the cost of holding a public auction real estate in the execution of court decisions;

Registration fee for citizens permanently residing outside of Russia;

Fee for registration of passports and inserts to them.

Within the framework of the general budget or within the framework of budgetary and extrabudgetary funds, program budgets can be adopted, i.e. budgets created for certain programs and projects, which are called program budgets. Program costs are generalized total costs that are obtained by aggregating the costs of various departments of the organization. A detailed breakdown of the costs of organizational units for the program budget is not necessary because it is not always based on the activities of only these units, and also because an organization can be involved in several programs at the same time, within which specific units are responsible for activities.

The program budget is usually aimed at the long term and is long-term. The program budget is based on an assessment of what results should be expected in the future.

The program budget organizes budget expenditures by program or functional area in order to ensure that goals are achieved. The key elements of this process are long-term planning, goal setting, program development, performance analysis. However, it should be borne in mind that mistakes made in setting goals and developing programs can painfully affect the effectiveness of activities. municipal authorities power in general.

The development of the program budget consists of four milestones:

Setting goals, choosing methods, sequence of steps and time to achieve goals;

Calculation of costs for the implementation of each necessary step;

Development of a complete program of work necessary to achieve the goals;

Determination of criteria for assessing how successfully the set goals have been achieved.

In practice, real events in the economic, social and political spheres often significantly differ from those assumed, which undermines the reliability of the planned calculations carried out in the preparation of the long-term budget. Planned calculations often turn out to be overestimated and unrealistic for execution. Cost-benefit analysis does not always take into account the indirect consequences or side effects of the actions taken or proposed. An objective analysis of the results may not be possible.

The nature of program budgeting procedures tends to centralize the decision-making process. Responsibility for decisions made and the chosen policy falls to the central authorities, resulting in better coordination of activities, but at the cost of losing the initiative at lower decision-making levels. Such a budget requires constant centralized coordination and clear interaction between executors. Experts note that this approach destroys the existing communication channels between administrative units. Since the schemes of organizational connections necessary for the implementation of each subprogram will be different for each specific case, not a single stable communication channel is being created to replace the existing ones. Orientation to the analysis of alternatives leads to a state of constant uncertainty of all interested parties instead of the stability of the former budgetary systems.

In general, the program budget has a limited scope and can be useful in the centralized implementation of a certain system of measures that cannot be effectively and quickly implemented by the relevant services within the framework of current planning and budgeting.

Bibliography

For the preparation of this work, materials from the site http://www.i-u.ru/