After the end of the next year, the responsible executive, together with co-executors and participants, prepares an annual report on the progress of implementation and assessment of the effectiveness of the GP (annual report) before March 1 of the year following the reporting one. Participants provide information for this report to co-executors, they, in turn, transmit the information to the responsible executor by February 20. The preparation of the annual report is carried out in accordance with the methodological guidelines developed by the Ministry of Economic Development of the Russian Federation. Previously, annual reports were published on the websites of responsible executors; now all approvals and publications of final reports take place on the website of government programs.
According to the changes that were made to the procedure for developing, implementing and assessing the effectiveness of the RF GP, the annual report must contain:
- 1. Specific results achieved during the reporting period;
- 2. List of control events completed and not completed (indicating the reasons) within the established time frame according to the implementation plan;
- 3. List of activities completed and not completed (with reasons) within the established time frame;
- 4. Analysis of factors that influenced the progress of the implementation of the State Program;
- 5. Data on the use of funding;
- 6. Information about changes made by the responsible executor to the GP;
- 7. Assessing the effectiveness of the state enterprise;
- 8. Proposals to make various changes to the GP;
- 9. Other information.
The annual report is sent to the Ministry of Economic Development and the Ministry of Finance of the Russian Federation for consideration; within 20 days from the date of receipt of the report from the responsible executor, the ministries send their conclusions to the Government of the Russian Federation.
The Ministry of Economic Development of the Russian Federation compiles a consolidated annual report on the progress of implementation and assessment of the effectiveness of state programs based on reports submitted by the responsible implementers of state programs, and sends it to the Government of the Russian Federation.
Based on the results of assessing the effectiveness of the state program, the Government of the Russian Federation may decide to reduce budget allocations for its implementation for the next financial year and the planning period. Also, the Government of the Russian Federation may decide to early terminate the implementation of certain activities within the framework of the program or to terminate the implementation of the program altogether. However, not a single regulatory legal act stipulates in what case a decision is made to terminate the implementation of programs or activities.
In addition, the Government of the Russian Federation may decide to impose (submit proposals to the President of the Russian Federation to impose) disciplinary sanctions on the heads of responsible executors, co-executors and participants in the state program in connection with the failure to achieve the planned results of the implementation of the State Program.
The Ministry of Economic Development of the Russian Federation sends a quarterly report to the Government of the Russian Federation on the implementation of milestones of state programs specified in their implementation plans. These reports are a tool for monitoring the implementation of the SIP.
As was stated earlier, in the annual report on the progress of the implementation of the State Program, responsible executors must evaluate the effectiveness of the State Program. The Budget Code of the Russian Federation outlines the principle of efficient use of budget funds, which means “achieving specified results using the least amount of funds (economy) and (or) achieving the best result using a certain amount of funds determined by the budget (effectiveness).” Based this principle, the Ministry of Economic Development and Trade in 2013 revised the methodology for assessing the effectiveness of government programs.
Until 2014, Russia did not have a unified methodology for assessing the effectiveness of SOEs. In 2013, new Guidelines for the development and implementation of state programs were adopted Russian Federation, which came into force on April 15, 2014. Previously, each ministry could develop its own methodology for assessing the effectiveness of SOEs, which made it impossible to compare the results of different programs. In addition, there were no criteria for making decisions about further implementation programs.
Today, state programs are assessed using a unified methodology. Bottom-up evaluation involves the following approach: first, the degree of implementation of activities is assessed, then subprograms and the program as a whole. With a unified methodology, it becomes possible to compare programs with each other based on the results of the assessment.
Let us consider the methodology for assessing efficiency, adopted today in Russia, in more detail. Evaluation of the effectiveness of program implementation is assessed in terms of achievement of planned indicators and the degree of compliance with the planned level of costs.
The effectiveness of the implementation of the state program is assessed using the following formula:
ERgp = 0.5* SRgp + 0.5*?jERp/p*kj / j,
SRgp - the degree of implementation of the state program;
ERp/p - efficiency of implementation of the subprogram (FTP);
kj - coefficient of significance of the subprogram (FTP) for achieving the goals of the state program;
j - number of subroutines.
In this case, the degree of implementation of the state program is calculated as the sum of the degrees of achievement of target indicators/indicators of the State Program:
SRgp = ?SDgppz / M,
SDgppz - the degree of achievement of the planned value of the indicator (indicator) characterizing the goals and objectives of the state program;
M is the number of indicators (indicators) characterizing the goals and objectives of the subprogram.
That is, in state programs there are indicators that relate only to the goals of the state program, and there are those that relate to the goals of subprograms.
The effectiveness of the implementation of the subprogram is calculated as the ratio of the degree of implementation of the subprogram and the efficiency of using federal budget funds:
ERp/p = SRp/p*Eis,
SRP/p - degree of implementation of the subprogram (FTP);
Eis is the efficiency of using federal budget funds.
The efficiency of using federal budget funds is calculated as the ratio of the planned and actual level of costs.
Table 2. Effectiveness of government programs
Evaluation of government programs is not carried out in Russia, that is, at the legislative level there are no requirements that departments must evaluate programs.
In Russia, the transition to a program budget has just begun. The Government, the Ministry of Economic Development and the Ministry of Finance are making changes to regulations governing budget issues, the development and implementation of state programs. To date, significant steps have already been taken to develop program control in Russia (requirements for the development and implementation of programs were approved, amendments were made to the Budget Code, etc.). The main characteristics of program management in Russia are the presentation of clear requirements for the main components of the state program, the connection of the main activities and indicators of the final goals of the program, as well as the establishment of personal responsibility of the managers of the responsible executors for achieving the goals of state programs.
Russia has built a clear system for monitoring state programs. However, assessing the effectiveness of state programs is not a tool that really helps make management decisions regarding the implementation of programs. At the moment, it is not clear how changes are made to state programs, how performance evaluation affects the program, whether it is used at all, in what cases and on what grounds a decision is made to reduce funding or terminate the program.
In order to understand what the situation is in the field of government program management in foreign countries, it is necessary to analyze their experience, which will be done in the next chapter.
- Zagidullina Leysan Ildarovna, graduate student
- Kutliarova Ramilya Filaritovna, Candidate of Sciences, Associate Professor
- Bashkir State Agrarian University
- EFFICIENCY
- PUBLIC ADMINISTRATION
- TARGET INDICATORS
- REGIONAL AND MUNICIPAL LEVEL
The article discusses the assessment of the effectiveness of government programs.
- Current problems in the development of state and national policies
- State and national policy and current problems of its development
- Political security of Russia in the national security system
Currently, there is a lot of talk about the focus of public administration on achieving specific goals (results) regardless of a particular structure of government bodies and the distribution of functions. Of course, such a task predetermines an increase in the role and place of program-targeted management methods. It is important to understand that the instrument for achieving the stated goal are state target programs, which allow, within the framework of the program-targeted method, to concentrate efforts for comprehensive and system solution medium- and long-term problems of economic and social policy of the region, ensure transparency and validity of the process of choosing goals that need to be achieved in different time periods, ways to optimize results using, if necessary, various forms of support for federal level.
It’s no secret that all innovations applied by the Government of the Russian Federation in matters of public finance management are eventually translated to the regional and then municipal levels, regardless of whether the Government of Russia recommends that these innovations be extended to all levels budget system or not. State programs are just such an example, when the Federation decided to go to the program budget through state programs only for itself, and many regions independently decided to introduce a similar result-oriented management tool into their practice.
The procedure for the development, implementation and evaluation of the effectiveness of state programs of the Russian Federation was approved by the Government of the Russian Federation on August 2, 2010 (Resolution No. 588), Guidelines for the development and implementation of these programs - by order of the Ministry of Economic Development of Russia dated December 22, 2010 No. 670. For the past two Over the past year, procedures for working with state programs have been approved in at least 35 regions, and experience in drawing up and approving at least one state program is already available in 20 constituent entities of the Russian Federation. Municipalities for the most part are still looking at what will come of this, but are gradually preparing to develop municipal programs similar to state programs.
- the degree to which goals are achieved and tasks of subprograms and the state program as a whole are achieved;
- the degree of compliance with the planned level of costs and the efficiency of using federal budget funds;
- the degree of implementation of departmental target programs and main activities (achievement of the expected immediate results of their implementation).
The degree of achievement of goals and solution of problems is assessed using target indicators (indicators), for which threshold values can be set. Exceeding (not achieving) such threshold values indicates the effective (ineffective) implementation of the state program. To put it simply, according to Methodological recommendations in order to assess the effectiveness of the implementation of the state program of the Russian Federation, it is necessary to evaluate:
- the extent to which the results of the program as a whole have been achieved;
- did you overspend (or save) by a lot?
- whether all expenses are effective (probably the most difficult component to assess);
- whether all the main activities have been completed (departmental target programs are equal to the main activities).
Basically, the regions followed the same path. By analogy with the federal order, which requires the state program of the Russian Federation to have a methodology for assessing its effectiveness, regional authorities have established the same norm in their regulatory legal acts, but with some features. How do these features manifest themselves?
Degree of achievement of results
However, let's see to what extent such approaches allow us to truly assess the effectiveness of government programs. Moreover, all regions require performance assessments to be carried out annually. Let's look at the components of the assessment. The first component is the result, the degree of its achievement. Arhangelsk region. State program “Culture of the Russian North (2013–2015)”. Year-by-year performance indicators are defined for most activities, but for some only the result expected to be achieved in 2015, the last year of program implementation, is given. State program “Health Development of the Arkhangelsk Region for 2013–2015”: for some of the activities, the results that need to be achieved by the end of implementation in 2015 are defined, for some of the activities there are intermediate results by year, and some results are formulated in such a way that the degree of their achievement is possible can only be assessed by experts. For example, reducing the volume of specialized medical care for residents of the Nenets Autonomous Okrug due to the development of preventive work. And in the state program “Development of Education and Science in the Arkhangelsk Region for 2013–2016”, outcome indicators for all activities are determined for each year of program implementation.
In the state program of the Kirov region “State Property Management” for 2013–2015, the results of the implementation of measures are not defined, and in the state program of the same region “Development and increase of competitiveness of the industrial complex” the values of indicators are approved for all activities except one, which is not included in regional target programs declared as the main activities of the state program.
In the state program of the Lipetsk region “Environmental protection, reproduction and rational use of natural resources of the Lipetsk region”, the values of indicators (indicators) are defined in the context of the goals and objectives of the program, that is, without reference to activities.
In the city of Moscow, all state programs have approved the values of indicators (indicators) by year both for the program itself and for all subprograms and main activities.
That is, the degree of achievement of the result in order to assess the effectiveness of the implementation of the state program can be assessed in all subjects of the Russian Federation at the level of the state program, and at the level of subprograms and main activities, not in all subjects of the Russian Federation and in relation to not all programs.
Complete use of budget allocations
The second component is the complete use of budget allocations allocated for the implementation of the state program. There is considerable diversity here too. Thus, in the above-mentioned state program of the Lipetsk region “Environmental protection, reproduction and rational use of natural resources of the Lipetsk region”, the methodology for assessing the effectiveness of the program says that “the effectiveness of the program is assessed as the degree to which the planned results are achieved, subject to a reasonable amount of funding.” But in the formula for calculating the efficiency assessment, the complete use of budget allocations is not taken into account.
In the Primorsky Territory, the ratio of actual expenses to planned ones is taken into account in the denominator in the formula for calculating the effectiveness of achieving each indicator. With an increase in actual expenses, this leads to an automatic decrease in the assessment of effectiveness for each indicator and a decrease in the assessment of the effectiveness of the state program as a whole.
In the Arkhangelsk region, the level of actual funding is assessed separately by regional budget expenditures and other sources of funding, and these positions are only two of eight indicators by which the effectiveness of state programs is assessed.
Thus, the complete use of budget allocations for the purpose of assessing the effectiveness of state programs is not used by all subjects of the Russian Federation, and the methods of its application may differ significantly in different regions of the country.
Efficiency of spending funds for the implementation of government programs
The third component is the efficiency of spending funds on the implementation of government programs. Here the regions are almost unanimous: some simply ignore this component in the methods for assessing the effectiveness of programs, others mention it, but something like this: if actual costs are less than planned, then this “indicates a high degree of compliance of actual costs with their planned level and efficiency of using budget funds."
Execution of planned activities
The fourth component is the implementation of planned activities. In this part, we must give credit to the regions; the discrepancy with federal approaches is the most significant. Moreover, if at the federal level we are talking about events included in the state program implementation plan for the next financial year, then most regions do not take this component into account at all in the assessment, and those who do, by events mean the main activities of subprograms.
Thus, the situation with assessing the effectiveness of regional state programs is as follows. The results-based management tool is relatively new. Each level should ideally have its own indicators of achieving results (or, if anyone wants, indicators). And in a properly structured system of goals, objectives and indicators of a state program, we will not encounter a situation where the same indicator (indicator) is used to assess the achievement of results, say, of the program itself and one of its subprograms. There is a hierarchy in the system of indicators (indicators), but the value of the indicator top level is not equal to the sum of the values of the lower level indicators, since they characterize processes that are different in nature. And in this regard, achieving (not achieving) the planned value of the state program indicator does not mean that the planned results of the subprograms have been achieved (not achieved). Just like achieving the planned values of the subprogram indicators does not mean that all the main activities have been completed in full.
But the assessment of the completeness of the use of budget allocations and the efficiency of spending funds, as well as the assessment of the completeness and timing of the implementation of activities as a whole for the state program, logically consist of similar assessments at the level of subprograms, and those of the assessments of the main activities. That is why those methods that take into account the completeness of the implementation of measures allow more reasonable conclusions to be drawn about the effectiveness of the state program. Or, to be more precise, about the effectiveness of its implementation. It is possible to invite the constituent entities of the Russian Federation to evaluate the effectiveness of the implementation of the state program according to the “bottom-up” principle.
Taking into account the short period of work with government programs, the novelty and methodological unsolved problem of assessing the effectiveness of budget expenditures for their implementation at the first stage, it is quite acceptable to limit ourselves to assessing the completeness of the use of budget allocations, but only at the lowest level of the pyramid - at the level of the target item or at the level of types of expenditures , but within the framework of one main event. What will be the benefit of using this approach? Instead of “the hospital average,” we will measure the temperature “in each room.” And if, suppose, out of five subprograms, the implementation of two is recognized as ineffective (with an efficiency lower than planned, with low efficiency, etc.), then even if the planned values of the indicators of the state program as a whole are fully achieved, its implementation will not be considered effective. And there will be an incentive to improve planning, increase cost efficiency, review the composition and content of main activities, reassess the importance of subprograms for achieving program goals, etc.
The main thing for today is to evaluate the effectiveness of the implementation of government programs based on the first results using those methods that have been approved, try to evaluate their correctness, modify them if necessary, but do not discard the very idea of evaluating effectiveness.
Bibliography
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State programs are developed based on the provisions of the concepts of long-term socio-economic development of the Russian Federation and the main directions of activity of the Government of the Russian Federation for the corresponding period, federal laws, decisions of the President of the Russian Federation and the Government of the Russian Federation.
The development of state programs is carried out on the basis of a list of state programs approved by the Government of the Russian Federation. The draft list of state programs is formed by the Ministry of Economic Development of the Russian Federation together with the Ministry of Finance of the Russian Federation and interested federal executive authorities. The list determines the names of state programs and responsible executors.
The state program includes federal target programs and subprograms, including departmental target programs and individual activities of government bodies. Subprograms are aimed at achieving goals and solving problems within the framework of the state program.
The development of the project and implementation of the state program is carried out by the responsible executor together with co-executors. The draft state program is subject to mandatory approval by the Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation; they also evaluate the draft state program. State programs of the Russian Federation and changes made to them are subject to public discussion on a single portal for disclosing information on the preparation by federal executive authorities of draft legal regulations and the results of their public discussion (www.regulation.gov.ru) and preliminary discussion at public councils of federal executive authorities, with the exception of annexes to government programs containing information classified as state secrets or information of a confidential nature.
From development to completion of implementation, the program goes through a number of stages, namely:
1. Identifying the problem. The content of the problem is clarified and the need to solve it using software methods is justified. The significance of the problem, the impossibility of solving it through market mechanisms, the fundamental novelty and high efficiency of the measures, etc. are taken into account.
2. Concept development. A general concept is formed and the most effective options for solving the problem are justified.
3. Preparation of proposals. Specific proposals for solving the problem using program methods are developed, “consumers” of the program are determined, and a financial and economic analysis is carried out.
4. Decision making. The Government of the Russian Federation or other executive authorities decide to begin developing the program.
5. Development of a draft program. Organizational work is being carried out to develop a draft program; the main goals and objectives of the program, the timing and stages of its implementation, resources and performers are determined.
6. Development of program activities. Work begins on drawing up the actual content of the program, a business plan is prepared and a preliminary budget request is drawn up.
7. Conducting an examination. In accordance with the nature and type of the program, its examination is carried out: legal, environmental, etc. Coordination of the draft program. The program is being coordinated with interested ministries and departments, government bodies of the constituent entities of the Russian Federation.
8. Making a decision by a government body (the Government of the Russian Federation, a ministry, government bodies of a constituent entity of the Russian Federation) on the start of implementation of the program in the form of an official document.
9. Program implementation. Those responsible for the implementation of sections of the program are approved, tasks and resources are distributed, and the implementation of program activities begins.
10. Program evaluation and monitoring. The results and consequences of the program are assessed, its implementation and expenditure of financial resources are monitored, and, if necessary, the issue of its modification is discussed.
11. Financing of the program during the implementation of the program is carried out in accordance with the budget request.
The standard version of the structure and content of sections of the state program, as a rule, consists of several blocks:
The main goals and objectives of the program, terms and stages of its implementation;
System of program activities: legal, organizational, research, personnel, technical;
Resource support for the program, volume and sources of funding;
Program implementation mechanism;
Organization of program management and control over the progress of implementation;
Assessing the effectiveness of the socio-economic and environmental impacts of the program;
Program passport.
The annex to the draft state program provides:
Explanatory note;
Business plan with socio-economic and feasibility study;
Preliminary budget request for federal appropriations to fund the program for the next fiscal year;
Agreement sheet with interested federal executive authorities.
If the program is long-term in nature, then it certainly contains:
Feasibility study;
Forecast of expected socio-economic (environmental) results of implementation;
Name of the program customer;
Information on the distribution of volumes and sources of financing.
The implementation of the state program is carried out in accordance with the state program implementation plan, containing a list of state program activities, including activities of subprograms and departmental target programs, indicating the timing of their implementation, budget allocations, as well as information on expenses from other sources.
In the process of implementing the state program, the responsible executive has the right, in agreement with co-executors, to make decisions on making changes to the lists and composition of activities, the timing of their implementation, as well as in accordance with the legislation of the Russian Federation in the volume of budgetary allocations for the implementation of activities within the approved limits of budgetary allocations for implementation the state program as a whole.
For the high-quality implementation of the state program, it is important to organize its effective execution, ensure a clear distribution of roles and proper interaction between performers, debug information channels, and establish strict control over the expenditure of material and financial resources, intellectual, time and other resources.
One of the priority sections of the state program is the methodology for assessing its effectiveness. This methodology should be based on an assessment of the achievement of planned results, taking into account the amount of resources allocated to implement the program, as well as socio-economic effects that influence changes in the relevant sphere of socio-economic development of the Russian Federation.
It should be noted that the evaluation methodology should be built into the program management system and linked to ongoing activities.
To identify the degree of achievement of planned results and intended goals, the actual results achieved are compared with their planned values with the formation of absolute and relative deviations.
The result of assessing the effectiveness of the implementation of a state program affects the fate of the program. There are usually several options, including:
Successful completion of the program;
Continuation of the program;
Program modification;
Terminate the program if it fails.
The reliability of the information provided is carefully checked by the bodies monitoring the implementation of the state program.
Student's name
Job title
Supervisor
Faculty
Program
Year of protection
Today in Russia, saving budget funds for the implementation of government programs is actual problem. Evaluating government programs is one way to solve this problem. Evaluation of state programs is a tool that allows you to get a picture of the progress of programs and helps to obtain information for making decisions regarding the further implementation of programs. When implementing any project or program, it is advisable to take into account the experience already gained. This opens up opportunities to avoid typical mistakes and, at the same time, integrate into management processes the most successful approaches that have proven their effectiveness in practice. Despite the fact that our country has already officially adopted a methodology for assessing the effectiveness of the implementation of government programs, analysis of best practices can improve the efficiency of government program management. The work analyzed the experience of managing and evaluating government programs of such leading foreign countries as the USA, Canada and Australia. Today, not a single country has a unified approach and a unified methodology for evaluating government programs. The common approach in all these countries is the use of logic models. The author proposes the use of logic models in the development and evaluation of government programs. The work builds a logical model of the state program “ Information society", describes the types of assessment that can be used in the author's approach
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