On the Issue of Ergonomics of the Budget Process (Reports on Federal Budget Implementation)

Abstract

The article highlights the results of a study of the final stages of the Federal budget process – consideration and approval of the report of the Government of the Russian Federation in the State Duma of the Federal Assembly of the Russian Federation on implementing the Federal budget for the fiscal year and only partly relates to previous stages of preparation of budget reporting and external audit. The article continues the discussion on the topic of ergonomics of the Federal budget process, from considering adoption of the Federal law on the Federal budget for the next financial year and planning period. The content and procedural aspects of budget reporting are considered. In the substantive part of the work in the current state of budget reporting at the Federal level, the authors fix the contradiction between the practice of «accounting approach» to reporting and the policy of «result-oriented budgeting. It is stated that the modern Federal budget reporting continues to be characterized by the dominance of the «accounting approach» despite the transition in budget planning from budget expenditure management to results management. Concerning works devoted to the procedural aspects of budget reporting, they shows a contradiction between the massive amount of content (comparable to volumes according to the draft Federal budget for next year and planning period) that are going to be comprehension in preparation for acceptance/rejection, and void as a result of the adoption and the rejection of the draft Federal law on Federal budget execution during the reporting year. Subject to assigning different functions of the Parliament between the conformity assessment of budget expenditures budget appointments and political assessment of the Government's use of public Finance during the reporting period, discusses the relevance of the implementation of fiscal policy aimed at «budgeting, oriented on results» not only in the stage of formation and execution of the Federal budget, but also on the stage of the budget statements. On this basis, proposals are formulated to improve the effectiveness of the budget reporting process.