Problems of Implementation of Targeted Programs in Budgeting for Results

Abstract

The article describes the characteristics of the target program as the main tool of budgeting for results. The analysis of financing and implementation of the programs (for example, the program “Housing”) has shown that in this system there are a number of shortcomings and problems, without which talk about the effectiveness of budget expenditures is inappropriate. Moreover, these defects are inherent in both the federal level and at the level of the subject. All this points to the fact that the Reformation of the budget process, in terms of transformation of the estimated budgeting to effective, is still far from complete.