Hide
Раскрыть

Contacts


«Public Administration Issues» Journal,

Post. address:
National Research University
Higher School of Economics
20 Myasnitskaya Str., Moscow 101000, Russian Federation
Location address:
of. 307, 4/2, Slavyanskaya sq., Moscow 109074, Russian Federation

Tel./fax: 7 (495) 772-95-90, ext. 12631

E-mail: vgmu@hse.ru 

Science Index rating

56th place in the SCIENCE INDEX
 for 2017 (more than 5500 journals)

Russian Science Citation Index
two-year  impact factor for 2016: 1,505
(the citation  of all sources)

Russian Science Citation Index
five-year  impact factor for 2017: 1,368

Ten-year h-index 2017: 21

 

Journal's Indexing

Scopus




Research and educational journal
Published quarterly since 2007
ISSN 1999-5431
E-ISSN 2409-5095

E. Beresdivina 

The Program Classification of Costs of the Federal Budget

2012. No. 1. P. 26–45 [issue contents]

The article discussed compliance of the current classification of budgets’ expenditures with the task of transition to the program expenditures structure of the Federal budget; analyzed the composition of costs of some state programs and projects of state programs. The author considers the code components of budgets’ expenditures; outlines directions of the adjustment of   the principles for determining both inventories of keys, sub-keys, task items, and major administrators of budget funds.

Results: the code of the target costs can be overridden to reflect program expenditures, while the currently disclosed information cannot be replaced, can be preserved (at the level of the targeted expenditures or any other level of the classification of expenditures – at the level of sub-divisions or kinds of costs). Classification of operations of the public management sector has a number of features as compared to other components of classification of budget expenditures: 1) classification is a unified presentation of costs, revenues and sources of financing budgets’ deficits; 2) operations are neutral regarding the scope and the subject of the expenditure; 3) articles of classification are approved by the Budget Code of the RF ( not by the order of the Ministry of Finance of Russia) and therefore cannot be operationally adjusted; 4) codes for the operations of the public management sector related to budgets’ expenditures, are not included in the expenditures code which is approved by the Law on the Federal Budget ( agency’s structure of expenditures of the Federal Law). These features indicate that operations codes of the sector of public management which relate to the expenditures of budgets are not essential in the formation of the “program” structure of budget expenditures.

 

Citation: BERESDIVINA E. V. (2012) Programmnaya klassifikatsiya raskhodov federal'nogo byudzheta [The Program Classification of Costs of the Federal Budget] Public Administration Issues, 1, pp. 26-45 (in Russian)
BiBTeX
RIS
ISSN 1999-5431
© 2009 Вопросы государственного и муниципального управления
 
Rambler's Top100 rss