Regional goal-oriented programs: from state financial control to public audit

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Regional goal-oriented programs: from state financial control to public audit

Evgeniy Vladimirovich Galanskov

The value of goal-oriented planning grows at a territorial level. The questions of the state financial control of goal-oriented programs are analyzed at a level of the region. The application determined by S.V. Stepashin, V.A. Dvurechensky and other conception of public audit is substantiated with respect to the control of regional goal-oriented programs.

Key words: goal-oriented planning, regional goal-oriented program, state financial control, goal-oriented budgeting.

In modern conditions of goal-oriented budgeting a goal-oriented method becomes one of the basic methods of planning, and goal-oriented program becomes the basic scheduled document containing coordinated on resources, terms, executors a complex of actions for ensuring of effective working of budgetary funds. The value of goal-oriented planning grows at the territorial level.

Practice shows, that goal-oriented programs can be effectively used for management of social and economic processes in regions. Programs determine a complex of the interconnected measures directed towards the decision of most important economic, social and other tasks.

Realization of the effective state financial control of regional goal-oriented programs is represented especially important.

By the current moment the state financial control of regional goal-oriented programs at a level of the subject of Russian Federation is reduced to the control of:

- the aim usage of budgetary funds;

- the timeliness of financing of the measures of the program according to the mechanism of realization of the program.

At the same time practice shows, that the simple expenditure of the budgetary funds which are not focused on achievement of certain results, often leads to the legal, the purposeful expense, but it is not necessary for the state, the society and the taxpayers or it leads to prodigal use when financial assets are directed towards the purpose which is impossible to achieve it.

Thus, in our opinion, approaches to realization of the state financial control (further - SFC) of regional goal-oriented programs should be reconsidered in modern conditions.

Control-accounting organs pay attention to the preliminary control relatively small, preventive control is absent practically. The certain shift from the posterior aside the preliminary control is necessary. It would allow «to sift» so-called «programs» but actually plans of measures of administration on the way to ratification and performance, and also to exclude uncontrollable and not provided by resources measures from programs.

One should separately emphasize that not all problems, existing in the region, must be solved on the basis of goal-oriented programs. For increasing the effectiveness of regional goal-oriented programs it is necessary to approach their optimum number on the basis of the competent, scientifically substantiated selection of the objects of programming.

The program should include most necessary, controlled and provide with resources measures. economic financial public audit

Actions of federal and regional organs should be coordinated in programs for joint decision of especially acute problem or the extremely important task. The number of programs will not be excessive large in the region at such requirements. Goal-oriented programs must be developed as addition to the long-term and current plans of the strategic development of regions.

Regional programs should have a priority financial and administrative mode, strict purposefulness and addressing, lists of concrete tasks and the actions coordinated with their future performers. The mechanism of financing, realization and the control should be incorporated in a program, it should start to operate right after ratification of the program. That is, already at a stage of development sources of financing, the mechanism of work with them should be determined, suppliers and consumers of program production etc are known.

Application of various methods of the control, attraction for the analysis and checks of highly skilled specialists and experts considerably increase quality of the state financial control of regional goal-oriented programs, especial regarding check and rating of efficiency.

According to item 1 of article of law 157 of Budgetary Code of the Russian Federation (further - BC RF) it is necessary to provide realization of expertise of projects of regional goal-oriented programs by bodies of external state control at a level of the subject RF.

At realization of expertise of projects of regional goal-oriented programs it is necessary [2]:

- to estimate expediency of the decision of a problem by specific-program method;

- to estimate clearness of formulations of the purposes, their concreteness and real attainability;

- to control presence of measured (natural and cost) indices, allowing to estimate a degree of achievement of the purposes and performance of tasks;

- to analyse volumes and sources of financing of the program;

- to analyse the mechanism of management of the program, monitoring and the control of a course of its realization;

- to estimate efficiency of the program:

a) to control presence and validity of calculation of efficiency (budgetary, public);

b) in case of need (at absence or incorrectnesses of calculation of efficiency of the program) to calculate efficiency of the program (budgetary, public), using the formulas given below or branch procedures of calculation of efficiency, and also comparison of expected expenses and results at stipulated by the project of the program and a different way of its realization.

Generally measure of budgetary efficiency of the program is net present value (NPV) - the accumulated discounted effect during the period of the implementation of the program, which characterizes exceeding the summary received payments above the summary expenditures and reduction of volumes of budget receipts, connected with the implementation of the program [1;2].

T

NРV = ? Fm х бm (Е),

m=1

where T - duration of realization of the program (in years); Fm = Rm - Pm, where Rm - volume of monetary receipts; Pm - volumes of payments from the budget, and also reduction of volumes of budget receipts, connected to realization of the program, for year with number m of its realization; бm (Е) - discount coefficient, E - discount rate.

For recognition of the program effective from the point of view of an investment of budgetary funds it is necessary that NPV of program would be positive.

The degree of social and economic efficiency of the program (in roubles of effect on 1 rouble of expenses) is possible to define as the ratio of the summary index of planned effects (damages) from the action of the program on the spheres of vital activity to the expenditures for the implementation of the program:

T N T

EF = ? [? EFn] m / ? Em,

m=1 n=1 m=1

where EF - public (social and economic) efficiency of the program for T of years on N to parameters (for example, n =1 - effect from economy free time of the population; n = 2 - improvement of financial position etc.); EFn - forecast effects (damages) on each of parameters during T years of realization of the program; m = 1 T years - the period of realization of the program; Em - expenses for development and realization of the program for year with number m.

The integrated rating is used at rating of public (social and economic) efficiency of the program, it is taking into account positive and negative (damage) effects expected at realization of programs.

In the course of rating it is necessary to determine parameters, which exert influence (both positive, and negative) on other branches of national economy and also on social and ecological spheres during realization of programs and to determine effect (damage) from their influence in cost expression for all period of influence.

The financial control of formation and realization of goal-oriented programs can be carried out by control-accounting organs in various kinds of expert- analytical and control- revisory activity:

- value for money audit of regional goal-oriented programs;

- complex rating of a course of performance of the accepted regional goal-oriented programs (as of concrete date);

- the control of performance of the separate goal-oriented program;

- the control of performance of separate actions of regional goal-oriented programs;

- control measures in the organizations, which participate in realization of regional goal-oriented programs.

Methodical approaches to rating of productivity of goal-oriented regional programs should be under construction on specific-program methodology. The enactments regulating the order and techniques of rating of efficiency and productivity of goal-oriented programs (regional and departmental) should be developed in regions.

The results of checks of the state organization of scientific service «The Birobidzhan agricultural experimental station of the state research institute of agriculture» and joint stock company «Battery farm «Birobidzhanskaya», which was carried out by Accounts Chamber of Jewish Autonomous Region with application of various methods and in view of considered positions in 2007-2008, showed that examinations of projects of regional goal-oriented programs were not carried out. The rating of efficiency of programs and inclusions in programs of separate measures was not carried out.

Thus, it is possible to speak about absence of the external preliminary control on the development stage, consideration stage and statement stage of regional goal-oriented programs.

The state preliminary should estimate to the full expediency of the state support, rendering the state support of the commercial organization within the framework of the regional goal-oriented program.

The application of the conception of public audit given by S. V. Stepashin, V.A. Dvurechensky and other, the improvement of its mechanisms absorbs ways of organization and development SFC of regional goal-oriented programs examined above.

In spite of term «control», we initially adhere to this conception, using the concept «state financial control of regional goal-oriented programs» instead of the concept «state financial control of realization of regional goal-oriented programs». The last, in particular, at once «cuts» the stage of preliminary check.

According to S.V. Stepashin's definition public audit is a system of external, independent social audit of activity of organs of the government on management of public resources (financial, material, intellectual it means the budget, the government ownership and the intellectual property, produced due to the means of budget) [4. P. 15].

Public audit includes control of all solutions, which lead to the specific financial operations. Thus, the object of public audit become not only financial means and property of state, their account and the manipulation, but also [3]:

- the examination of the projects of legal acts;

- the examination of financial and other results, achieved in the course of budget execution;

- rating of forecasts and trends in development of both separate branches of economy and regions and the countries as a whole.

At realization of state control, the starting point in realization of control functions is the beginning of performance of the goal-oriented program, but not earlier. At realization of public audit central questions become expediency and efficiency of the administrative decisions but not aim and legal character of an expenditure of means (though these questions should be considered).

The basic tasks, confronting the organ of public audit, it is possible to reduce to preliminary audit, current audit and subsequent audit, it depend on stages of conducting public audit. Conducted one of these stages of public audit, will not reach its task and it will not be full.

Expansion of objects of public audit should occur simultaneously with introduction of new forms and methods of control in practice. Such forms are audit of rationality, audit of adequacy and value for money audit.

In the conclusion we shall note, that external financial control of management of public funds becomes effective when it enjoys trust of citizens, that occurs in case, when this control is objective and independent of those executive bodies of power which dispose of public funds.

Literature and the sources

1. Methodical recommendations according to efficiency of investment projects. Ministry of Economic Affairs of the Russian Federation, Ministry of Finance of the Russian Federation, Ministry of Housing and Building of the Russian Federation, 21.06.1999 № 477.

2. Methodical instructions on the organization and realization of expertise of projects of the goal-oriented programs of city of Moscow, authorized by the order of the Chairman of Accounts Chamber of Moscow 15.01.2007 № 02/1-05.

3. Proposals on strengthening of a role and influence of mechanisms of the financial control on innovational development of branches of social sphere. The project is executed together with V. A. Dvurechensky. The customer: Accounts Chamber of Russian Federation - www.artsoc.ru.

4. S. V. Stepashin. Constitutional Audit. - Moscow : Nauka, 2006. - 816 p.

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