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LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of September 12, 2013 No. 02-16-03/37757

About forming, approval and implementation of state programs of subjects of the Russian Federation and municipal programs

The Ministry of Finance of the Russian Federation in connection with appeals of executive bodies of subjects of the Russian Federation concerning forming, approval and implementation of state programs of subjects of the Russian Federation and municipal programs (further - the state (municipal) programs) and in addition to letters of June 17, 2013 No. 02-16-03/22554 and of July 5, 2013 No. 02-16-03/26124 reports the following.

1. Concerning reference of acts of approval of the state (municipal) programs to the acts causing payment commitments of the subject of the Russian Federation of the Russian Federation (municipality).

By Article 6 of the Budget code of the Russian Federation it is determined that payment commitments are caused by the law, other regulatory legal act, the contract or agreement of obligation of public legal entity or the state organization operating from his name to provide to physical person or legal entity, other public legal entity, the subject of international law of means from the relevant budget.

The state (municipal) programs on the content are form of planning and the organization of activities of public authorities (local government bodies) within which actions for goal achievement and the solution of tasks of the corresponding directions of social and economic development are consolidated.

Inclusion in the state (municipal) programs of the planned actions does not generate obligation of public legal entity to provide means of the relevant budget to physical persons or legal entities, public legal entities, subjects of international law, and reflects intention of executive bodies on implementation of the specified actions and the corresponding financial assessment of their realization.

Concerning the actions provided in the state (municipal) program for the purpose of realization of provisions of the regulatory legal acts establishing payment commitments of the subject of the Russian Federation (municipality) inclusion in the program of referential regulations on relevant provisions of such acts is possible.

Proceeding from the above, the state (municipal) programs, regardless of type of the act which approved them (regulatory legal act or other act), are not the documents attracting emergence of payment commitments of the subject of the Russian Federation (municipality). The situation when the state (municipal) program approved by regulatory legal act determines the sizes of legislatively caused public normative obligations can be exception, according to the Ministry of Finance of the Russian Federation, or establishes procedure for their indexation, and is, thus, the basis of emergence of the specified obligations.

2. Concerning adjustment of amounts of financial provision of implementation of the state (municipal) programs.

The amount of budgetary appropriations on implementation of the state (municipal) programs according to paragraph one of Item 2 of Article 179 of the Budget code of the Russian Federation affirms the law (decision) on the budget.

The specified regulation should be considered in total with the provisions of the paragraph of the fourth specified Item establishing need of reduction of the state (municipal) programs in compliance with the law (decision) on the budget in two-month time from the date of its introduction in force.

Thus, the Budget code of the Russian Federation provides possibility of annual refining of parameters of financial provision of implementation of the state (municipal) programs within the procedures of forming and approval of the budget.

Along with this Item 3 of Article 179 of the Budget code of the Russian Federation need of annual efficiency evaluation of implementation of the state (municipal) programs by results of which the supreme executive body of the government of the subject of the Russian Federation (local administration of the municipality) can make the decision on need of the termination or on change since the next financial year of earlier approved state (municipal) program, including need of scope change of budgetary appropriations on financial provision of its realization is provided.

As regulation of questions of forming and implementation of state programs of the Russian Federation is based on the regulations similar to the regulations on long-term target programs which were earlier operating in the Budget code of the Russian Federation, stated fully belongs also to long-term target programs.

A. M. Lavrov


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