Expenditures on National Projects in the Public Spending System
The paper is devoted to analyzing the category of “public expenditure”, its comparative analysis with the category “budget expenditures” in doctrinal understanding and according to the legislative definition. On the basis of relative and absolute data, the author highlights the trend towards an increase of the share of national projects in the overall structure of public expenditure, as well as the trend towards annual increases in direct expenditures from the federal budget. The author concludes that it is necessary to consolidate the thesis on priority financing of national projects in the allocation of budgetary funds at the federal law level. The author analizes the place of allocations for the implementation of national projects in the updated Budget Classification and determines a number of features of budget financing of national projects. The paper elucidates the legal mechanisms of adjustment of national projects financing on the basis of the legislation, highlights the modernization of financial instruments in the field of public procurement, trends in the field of distribution of the inter-budgetary transfers with co-financing. The author highlights the importance of retrospective analysis of information on the performance of budgetary allocations by the key spending units of federal budget funds in the previous fiscal year for the purpose of prospective planning. The conclusion is made about facilitating the integration of the format of national projects into the system of strategic planning with the medium and long-term perspective.