The State Task as a Tool for Improving the Efficiency of Budgetary Expenditures and Its Implementation Criteria

The article is devoted to the issues of legal regulation of the fulfilling of a state task. Separate stages of building a new public expenditure management system in the Russian Federation, the introduction of the concept of results-based budgeting, as well as the emergence of the institution of state task in the current legislation are considered. Attention is focused on the importance of the state task as a tool to increase the efficiency of budgetary expenditures, on the inadmissibility of the refusal of budgetary and autonomous institutions to fulfill the state task brought in accordance with the established procedure. Mandatory components of the content of the state assignment are considered, in particular, indicators characterizing the quality of state work. Various approaches are identified in the determination by the authorized state authorities of the constituent entities of the Russian Federation of such indicators when forming a state assignment, the need to comply with the requirement of homogeneity when establishing such indicators is indicated. The article examines the grounds for recognizing the state assignment as unfulfilled. At the same time, permissible by the current legislation deviations from the established values during its implementation were noted. Legislatively established exceptions are also given that do not allow to establish the fact of nonfulfillment of the state task if the established indicators are not achieved. The author draws attention to the differentiated approach in establishing by various federal bodies of state power the value of permissible deviations when fulfilling the state assignment by subordinate institutions, as well as to the lack of legal regulation when establishing permissible deviations in relation to the level of the constituent entities of the Russian Federation. It indicates the need to establish a unified approach at the federal level in determining the permissible deviations in the implementation of the state task by institutions.