ISSUES OF INCREASING QUALITY OF SPECIAL-PURPOSE PROGRAMS: CONTENT ANALYSIS
Using management by objectives when organizing budgeting process in Russia, which started in the 2000s, has established new requirements to specialpurpose programs as tools of budget planning. However, the quality of the regional and municipal specialpurpose programs still remains low. This article points out key problems of using tools of planning by objectives, such as lack of a clear system of strategic planning documents, noncompliance of the programs' content with the legislation, formal approach to development of programs, etc. In this connection, the author underlines the necessity of preliminary assessment of programs' content at the checking stage aimed at verifying their sections' compliance to the requirements of legal acts and principles of management by objectives. To substantially increase the quality of specialpurpose programs, it is suggested to include the following stages in the assessment: preliminary content analysis, which helps to eliminate incorrectness in wording and see the interconnection between purpose, tasks, indicators, and measures as key «content core» of the program, and analysis of the program's structure and content, which involves assessment of availability, completeness and quality of information in all sections of the program. Basing on the results of a primary analysis of specialpurpose programs in Irkutsk region, the article also demonstrates basic requirements and typical errors in the contents of such programs.