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Analysis of methods for assessing the effectiveness of the implementation of government programs in Russia and abroad. Assessing the effectiveness of the implementation of government programs

Analysis of methods for assessing the effectiveness of the implementation of government programs in Russia and abroad. Assessing the effectiveness of the implementation of government programs

In the Russian Federation, a lot of work is being done to develop and implement government programs. Resource capabilities act as a limitation and the main criterion when choosing problems for the development of each program. This often leads to current problems coming to the fore over strategic ones. Every year, when forming the federal budget, dozens of programs are approved that are to be financed from the federal budget.

State program: definition and meaning

The Russian state program is the most important means of implementing internal targeted influence on spheres of life and should be aimed at implementing large research and investment projects that are responsible for solving complex problems that are the sphere of activity of federal, regional and local authorities. In addition, it is a set of production, economic, research, social, economic and a number of other activities related to the timing, performers and resources that are aimed at organizing and ensuring the development of the state in various fields and fields of activity.

State programs are developed and implemented by executive authorities or other main managers of budgetary funds, whose powers include the implementation of public policy directions together with other implementers and program participants.

Program structure

Each program in the Russian Federation includes:

  • federal government programs and/or subprograms;
  • main events and/or departmental target programs;
  • specific activities aimed at solving a particular program problem.

The standard program structure looks like this:

  • formulation of the problem and proof of the need to solve it using program methods;
  • goals, objectives, terms and stages of program implementation;
  • a set of program activities: technical, economic, procedural, research, etc.;
  • size and resource support of events;
  • implementation mechanism;
  • organization and control of implementation progress management;
  • determining the effectiveness of the program's consequences and results;
  • passport.

The parameters that the program must meet must be determined, and a forecast of the final results characterizing changes in the state, for example, the social sphere, the quality and standard of living of the population, public safety, economics, healthcare, etc., is created.

State programs are based on the directions of activity of the government of the Russian Federation approved for a specific period; provisions defining the concept of social and economic development of the Russian Federation; decisions of the President and Government of the Russian Federation; federal laws.

Classification of government programs

Government programs can be classified on various grounds:

  • by direction and source of funding (federal, regional, municipal);
  • by the level of problems being solved (intersectoral, sectoral, local);
  • by the nature of the problems being solved (complex, research, socio-economic, scientific and technical, etc.);
  • by implementation period (short-term, medium-term, long-term).

The trends in recent years are such that the state program is aimed not only at one level of solving the problem, for example, federal, but also local or even in some cases local. Therefore, simultaneously with the federal level implementation program, a regional program is being developed, taking into account local characteristics and issues.

Stages of development of state programs

Part of any government program is a thorough study of its regulatory component. Any event or subprogram is supported by a legal framework. It should be noted that the purpose and content of the program cannot violate, conflict with the basic laws and regulations of the country, or violate anyone’s rights and freedoms.

It is unacceptable to include language containing selfish goals in the main provisions and content of the program.

State programs undergo several interrelated stages in their development:

  1. Determining the problem. In order for a program to have the right to exist, it is necessary to justify its significance and identify the content of the problem that must be solved using program methods;
  2. Concept development. The concept is an integral part of any program; it is necessary to formulate it and justify the most effective options, ways or means of solving the problem;
  3. Preparation of proposals. At this stage, a thorough study of specific proposals to solve the problem is carried out, the target group is determined and a financial and economic analysis is provided;
  4. Decision-making. The Government of the Russian Federation or another authorized body decides to start the program development process.
  5. Creating a project. Organizational work begins on the development of a draft program, goals and objectives, stages and deadlines for implementation, resources and performers are formulated;
  6. Development of events. The substantive part of the program, a preliminary budget request is directly drawn up and a business plan is created;
  7. Expertise. Taking into account the type and nature of the program, an examination is carried out: economic, legal, technical, etc. The draft program is agreed upon with the ministries, departments, and government bodies of the entities involved in its implementation.

Life cycle of the developed program

After the examination and amendments are made, the draft state program goes through several life cycles:

  • Decision of a government authority. The Government of the Russian Federation, a ministry or other authorized authority makes a decision on the start of implementation of the program by an official document;
  • Implementation. Those responsible for the implementation of sections of the program are appointed, the event and the use of funding are monitored. If necessary, a decision is made to adjust it;
  • During the implementation of the program, funding is provided only in accordance with the budget request.
  • Evaluation of results and effectiveness.

Implementation of state assistance programs

Government assistance programs are becoming increasingly popular. Monitoring social problems allows us to identify priority areas of work. Thus, the program “Promotion of Employment” has been in effect for several years (since 2012), which is aimed at ensuring institutional, legal and economic conditions for the effective development of the labor market. The results of the program should be a reduction in tension in the field of employment, preservation of the qualifications and health of workers, and protection of their labor rights.

No less relevant is the “Social Support for Citizens” program, developed in order to improve the forms and methods of social assistance to various categories of people in need, improve the level of well-being of the population, and fulfill state obligations for social services and support for citizens.

Implementation of educational programs

State educational programs are a mechanism for reforming this area. One of them - “Development of Education” - was developed until 2020. Thanks to the planned activities, it is planned to achieve the development of all levels of education, make it accessible and of high quality, and develop a system of quality assessments. The tasks also include optimizing education management mechanisms and creating network data exchange between educational institutions. Employees must be provided with the necessary information, training, and methodological tools for working with students - these are also key activities that the state program implies. Education is a chance for the younger generation to secure a good future for themselves.

Implementation of health programs

State medical programs are designed to solve pressing problems in the field of health protection of Russian citizens. Since 2012, the “State Program for the Development of Healthcare in Russia” has been implemented. According to the developers, it represents completely different approaches to improving infrastructure, creating a unified professional environment, increasing the efficiency and quality of medical care, and training. In addition to it, a program of state guarantees was approved, the essence of which is to create conditions for the free provision of medical care to citizens. As part of the activities carried out, a list of conditions, forms and types of medical care is approved, a list of diseases for which medical care is provided free of charge is developed, and tariffs are formed. It was approved for 2014 and the planned years 2015-2016.

Implementation of economic programs

State economic programs, taking into account financial instability and crisis, are becoming significant means for Russia to overcome difficult situations.

Since 2013, the “Economic Development and Innovative Economy” program has been introduced, aimed at state regulation and solving priority problems in the field of socially-oriented and innovative economic development. At the moment, it is planned to create favorable conditions for the development of entrepreneurship, ensure an increase in the efficiency of government forms of government, and attract additional investments in economic development. Another program is “Development of Foreign Economic Activity” for 2013-2018. - aims to strengthen Russian positions in the global economy and improve quality performance indicators in the foreign economic environment.

Other types of government programs

State development programs include about 40 items. Each meets the current needs of the macro- and microeconomic levels of development of the state, is aimed at solving pressing issues in narrow areas of the national economy and Russian society: ecology, environmental management, military service, law enforcement, the Internet, forestry, etc. For example, within the framework of the program “ Development of agriculture and regulation of markets for agricultural products, raw materials and food for 2013-2020”, measures are being implemented to achieve food independence of the state, increase the competitiveness of national products, and develop financial stability. The program “Reproduction and Use of Natural Resources” is aimed at organizing the rational use of the country’s natural resources, supplying economic sectors with mineral raw materials and searching for information about the location of rich mineral deposits.

Program effectiveness factors

The implementation of the state program does not go without development, and the formulation of evaluation tools to determine its effectiveness. The parameters of the developed state programs must be reflected in the forecast of economic and social development of the state for the medium term. Their comprehensive nature presupposes that at the stage of development of the federal budget, appropriate conditions are provided for, considered as components of the effectiveness and efficiency of budget programs.

Factors ensuring the effectiveness of the state program:

  • clarity of the main goal of subprogramme subgoals;
  • presence of a logical structure;
  • distribution of responsibility for the implementation of the planned activities of the state program of each ministry involved in the implementation;
  • creation of an incentive system for achieved indicators.

Program performance criteria

The main criteria for the effectiveness of the process of implementing budget programs are:

  1. Cost-effectiveness: achieving the lowest possible costs for all types of resources used by the program.
  2. Productivity: establishing the ratio of the amount of work performed to the amount of money spent on it.
  3. Effectiveness: completeness of fulfillment of set goals, correspondence of the amount of public expenditures and the results obtained from their use.

It should be noted that, in addition to general criteria for a specific type of program (social, medical, economic, environmental, etc.), specific indicators are developed that meet the stated goal. If the results yield decent results, the program can be extended for another period, but only after making appropriate adjustments.

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Today in Russia, saving budget funds for the implementation of government programs is an urgent problem. Evaluating government programs is one way to solve this problem. Evaluation of state programs is a tool that allows you to get a picture of the progress of programs and helps to obtain information for making decisions regarding the further implementation of programs. When implementing any project or program, it is advisable to take into account the experience already gained. This opens up opportunities to avoid common mistakes and, at the same time, integrate the most successful approaches that have proven their effectiveness in practice into management processes. Despite the fact that our country has already officially adopted a methodology for assessing the effectiveness of the implementation of government programs, analysis of best practices can improve the efficiency of government program management. The work analyzed the experience of managing and evaluating government programs of such leading foreign countries as the USA, Canada and Australia. Today, not a single country has a unified approach and a unified methodology for evaluating government programs. The common approach in all these countries is the use of logic models. The author proposes the use of logic models in the development and evaluation of government programs. The work builds a logical model of the state program “Information Society”, describes the types of assessment that can be used in the author’s approach

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The article is devoted to assessing the effectiveness of the implementation of government programs at the present stage. It is considered that the main task of obtaining data on the effectiveness of program implementation in the system of program-targeted budget expenditure management is to obtain information on the expenditure of budget funds in terms of legality, feasibility, targeted nature and effectiveness of expenditures.

Key words: federal budget, state program, financing, targets, efficiency

One of the goals of the authorities is to determine the priorities for the development of the state, taking into account all the factors affecting society. In 2015, the federal budget was formed on the basis of a program-target approach, while the financing of state programs, which, in turn, include federal target programs, accounts for 57.8% of federal budget expenditures. State programs of the Russian Federation (state programs) are a set of measures and instruments of state policy, interconnected in terms of tasks, implementation deadlines and resources, ensuring the achievement of priorities and goals of state policy in the field of socio-economic development and security.

The state program is a document that defines the goals, objectives, results, main directions and instruments of state policy aimed at achieving the goals and implementing the priorities established by the Concept of long-term socio-economic development of the Russian Federation. The state program includes federal target programs and subprograms. Subprograms are formed to solve specific problems within the framework of the state program. The division of the state program into subprograms is carried out based on the scale and complexity of the tasks solved within the framework of the state program. Subprograms of the state program include, among other things, departmental target programs and individual activities of government bodies. It should be noted that each event has a specific deadline and responsible executors.

The budget of the Russian Federation and the budgets of most constituent entities of the Federation since 2014 have been formed on the basis of state programs, but it is premature to talk about a “programmatic” philosophy in the budget. Real software requires the implementation of two conditions: the adoption of government programs and the availability of an effective tool for assessing the effectiveness of their implementation. These tasks are fully consistent with the promises of the “Main Policy Directions for 2015 and for the Planning Period of 2016 and 2017” in improving the methodology of state programs - the requirements for the target indicators of state programs used and the effectiveness of state programs. Provided that the target indicators are well planned, the current external and internal control over federal budget expenditures for the implementation of target programs is effective, then the values ​​of the target indicators should tend to the planned ones.

In practice, there are both underfulfillment and overfulfillment of indicator values, which indicates an underestimation of the forecast assessment of target indicators and indicators and the need to adjust them together with financial support indicators, since otherwise the result is inefficient use of budget funds. The lack of development of the issue of sanctions for failure to achieve target indicators of target programs is one of the shortcomings of the regulatory framework regulating the issues of bringing to responsibility for violation of budget legislation in the field of program budget.

According to the Accounts Chamber of the Russian Federation, in 2014, for only 46 federal target programs out of 817 target indicators and indicators envisaged for implementation, 581 target indicators and indicators (71.1%) were fully achieved, 170 were not fully achieved (20.8%), 50 - not fully implemented (6.1%), for 16 indicators (1.9%) information on the level of implementation was not provided. Thus, V. M. Rodionova and V. I. Shleinikov describe the essence of the effectiveness of state control as the ratio of transaction costs for conducting state financial control and the amount of identified and proven financial losses of the state in the form of excessive transaction costs in the implementation of redistribution relations. Reducing control costs, as they believe, is the main task of institutions of state financial control.

The study of cost indicators allows us to establish the proportionality of costs incurred and control results. In a number of cases, a comparison of costs and achieved results shows that control was carried out hastily or, conversely, a lot of time was spent, a significant number of people were involved, and the results turned out to be insignificant. We consider it incorrect to determine the effectiveness of state financial control over federal budget expenditures on the implementation of target programs only from the point of view of cost savings. If we consider that one of the main tasks of state financial control of the program budget is the prevention of financial violations, then with an ideal organization of control of violations there should always be significantly less.

Therefore, when organizing high-quality control, state costs for the maintenance of state financial committees are one of the necessary conditions for preventive control of violations in the area of ​​federal budget expenditures on targeted programs. The effectiveness of program budget expenditures is ensured, in our opinion, by compliance with the principles and requirements for its organization, in particular, a clear delineation of the functions and powers of control bodies, coordination of their activities, the definition of general methodological approaches to control, as well as the presence of real measures of responsibility for violation of the law in areas of program budget expenditure. In order to assess the effectiveness and efficiency of expenditures on the implementation of target programs, it is necessary to have a complete understanding of all volumes of financial resources allocated from various sources, since in percentage terms, federal budget funds do not always play a key role.

For example, in the 40 state programs of the Russian Federation approved for 2014, the total amount of resource support for their implementation from all sources of financing (open part) is more than 24.0 trillion rubles, including about 30% of the total amount of resource support from federal funds. budget, about 30% - consolidated budgets of the constituent entities of the Russian Federation, less than 10% - state and territorial extra-budgetary funds, about 30% - legal entities.

That is, funds from regional budgets and legal entities make up a significant share in the financial support of state programs of the Russian Federation and the completeness of their receipt affects the final results of program implementation to a greater extent than federal budget funds. Therefore, we believe that it is necessary to ensure that the state programs themselves contain sections on the participation of regions in their financial support, as well as the planned volumes of funding from extra-budgetary sources. The implementation of the principle of responsibility in relation to customers and implementers of target programs is currently difficult, since many issues regarding the application of financial sanctions and disciplinary measures to violators have not yet been resolved.

One of the most important problems of the mechanism for holding subjects of program-target planning accountable in the context of implementing the principles of results-based budgeting is the lack of sanctions, which reduces the effectiveness of financial control. We believe that an annual assessment of the effectiveness of control over federal budget expenditures for the implementation of target programs should be carried out, firstly, by the authorities themselves, and, secondly, by the Federal Assembly of the Russian Federation. Based on these indicators, it is possible to analyze the key points that influenced the effectiveness of control, draw conclusions about the quality of public financial management, and also interact with law enforcement agencies.

Literature

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation dated December 30, 2008 No. 6-FKZ, dated December 30, 2008 No. 7-FKZ, dated February 5, 2014 No. 2 -FKZ, dated July 21, 2014 No. 11-FKZ) // Collection of legislation of the Russian Federation. - 08/04/2014. - No. 31. - Art. 4398.

2. Decree of the Government of the Russian Federation: adopted by the Government of the Russian Federation on August 2, 2010 “On approval of the Procedure for the development, implementation and evaluation of the effectiveness of state programs of the Russian Federation” // Reference and legal system “ConsultantPlus” Prof. version [Electronic resource]. - Access mode: http://www.consultant.ru (access date: 12/26/2015).

3. Order of the Government of the Russian Federation of June 30, 2010 “On approval of the Program of the Government of the Russian Federation to increase the efficiency of budget expenditures for the period until 2012” // Reference and legal system “ConsultantPlus” Prof. version [Electronic resource]. - Access mode: http://www.consultant.ru (access date: 12/26/2015).

4. “Main directions of budget policy for 2015 and for the planning period of 2016 and 2017” // Legal reference system “ConsultantPlus” Prof. version [Electronic resource]. - Access mode: http://www.consultant.ru (access date: 12/26/2015).

5. Conclusion of the Accounts Chamber of the Russian Federation on the federal draft. Law of December 2, 2013 No. 349-FZ “On the federal budget for 2014 and for the planning period of 2015 and 2016” [Electronic resource] // Official. website of the Accounts Chamber of the Russian Federation. - Access mode: http://audit.gov.ru/activities/audit-of-the-federalbudget/9109/ (access date: 12/27/2015).

6. Materials of the Accounts Chamber of the Russian Federation for the meeting on the topic: “On the state of control and analytical work in the Russian Federation and the role of financial control bodies in ensuring the stability of the state” (Federation Council Committee on Budget and Financial Markets, Moscow) [Electronic resource] . - Access mode: http://www.council.gov.ru/media/files/41d453c010aa274aa9cc.doc (access date: 12/26/2015). 7. Rodionova, V. M. Financial control: textbook / V. M. Rodionova, V. I. Shleinikov. - M.: ID FBK - PRESS, 2012. - 320 p.

State programs are developed based on the provisions of the concepts of long-term socio-economic development of the Russian Federation and the main directions of activity of the Government of the Russian Federation for the corresponding period, federal laws, decisions of the President of the Russian Federation and the Government of the Russian Federation.

The development of state programs is carried out on the basis of a list of state programs approved by the Government of the Russian Federation. The draft list of state programs is formed by the Ministry of Economic Development of the Russian Federation together with the Ministry of Finance of the Russian Federation and interested federal executive authorities. The list determines the names of state programs and responsible executors.

The state program includes federal target programs and subprograms, including departmental target programs and individual activities of government bodies. Subprograms are aimed at achieving goals and solving problems within the framework of the state program.

The development of the project and implementation of the state program is carried out by the responsible executor together with co-executors. The draft state program is subject to mandatory approval by the Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation; they also evaluate the draft state program. State programs of the Russian Federation and changes made to them are subject to public discussion on a single portal for disclosing information on the preparation by federal executive authorities of draft legal regulations and the results of their public discussion (www.regulation.gov.ru) and preliminary discussion at public councils of federal executive authorities, with the exception of annexes to government programs containing information classified as state secrets or information of a confidential nature.

From development to completion of implementation, the program goes through a number of stages, namely:

1. Identifying the problem. The content of the problem is clarified and the need to solve it using software methods is justified. The significance of the problem, the impossibility of solving it through market mechanisms, the fundamental novelty and high efficiency of the measures, etc. are taken into account.

2. Concept development. A general concept is formed and the most effective options for solving the problem are justified.

3. Preparation of proposals. Specific proposals for solving the problem using program methods are developed, “consumers” of the program are determined, and a financial and economic analysis is carried out.

4. Decision making. The Government of the Russian Federation or other executive authorities decide to begin developing the program.

5. Development of a draft program. Organizational work is being carried out to develop a draft program; the main goals and objectives of the program, the timing and stages of its implementation, resources and performers are determined.

6. Development of program activities. Work begins on drawing up the actual content of the program, a business plan is prepared and a preliminary budget request is drawn up.

7. Conducting an examination. In accordance with the nature and type of the program, its examination is carried out: legal, environmental, etc. Coordination of the draft program. The program is being coordinated with interested ministries and departments, government bodies of the constituent entities of the Russian Federation.

8. Making a decision by a government body (the Government of the Russian Federation, a ministry, government bodies of a constituent entity of the Russian Federation) on the start of implementation of the program in the form of an official document.

9. Program implementation. Those responsible for the implementation of sections of the program are approved, tasks and resources are distributed, and the implementation of program activities begins.

10. Program evaluation and monitoring. The results and consequences of the program are assessed, its implementation and expenditure of financial resources are monitored, and, if necessary, the issue of its modification is discussed.

11. Financing of the program during the implementation of the program is carried out in accordance with the budget request.

The standard version of the structure and content of sections of the state program, as a rule, consists of several blocks:

The main goals and objectives of the program, terms and stages of its implementation;

System of program activities: legal, organizational, research, personnel, technical;

Resource support for the program, volume and sources of funding;

Program implementation mechanism;

Organization of program management and control over the progress of implementation;

Assessing the effectiveness of the socio-economic and environmental impacts of the program;

Program passport.

The annex to the draft state program provides:

Explanatory note;

Business plan with socio-economic and feasibility study;

Preliminary budget request for federal appropriations to fund the program for the next fiscal year;

Agreement sheet with interested federal executive authorities.

If the program is long-term in nature, then it certainly contains:

Feasibility study;

Forecast of expected socio-economic (environmental) results of implementation;

Name of the program customer;

Information on the distribution of volumes and sources of financing.

The implementation of the state program is carried out in accordance with the state program implementation plan, containing a list of state program activities, including activities of subprograms and departmental target programs, indicating the timing of their implementation, budget allocations, as well as information on expenses from other sources.

In the process of implementing the state program, the responsible executive has the right, in agreement with co-executors, to make decisions on making changes to the lists and composition of activities, the timing of their implementation, as well as in accordance with the legislation of the Russian Federation in the volume of budgetary allocations for the implementation of activities within the approved limits of budgetary allocations for implementation the state program as a whole.

For the high-quality implementation of the state program, it is important to organize its effective execution, ensure a clear distribution of roles and proper interaction between performers, debug information channels, and establish strict control over the expenditure of material and financial resources, intellectual, time and other resources.

One of the priority sections of the state program is the methodology for assessing its effectiveness. This methodology should be based on an assessment of the achievement of planned results, taking into account the amount of resources allocated to implement the program, as well as socio-economic effects that influence changes in the relevant sphere of socio-economic development of the Russian Federation.

It should be noted that the evaluation methodology should be built into the program management system and linked to ongoing activities.

To identify the degree of achievement of planned results and intended goals, the actual results achieved are compared with their planned values ​​with the formation of absolute and relative deviations.

The result of assessing the effectiveness of the implementation of a state program affects the fate of the program. There are usually several options, including:

Successful completion of the program;

Continuation of the program;

Program modification;

Terminate the program if it fails.

The reliability of the information provided is carefully checked by the bodies monitoring the implementation of the state program.

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