New Approaches to Assessing the Effectiveness of Federal Budget Allocations and Extrabudgetary Funds for R&D

Introduction. The article presents approaches to assessing the effec­tiveness of spending budget allocations of the federal budget and extra­budgetary funds for research and development (R&D) works of civil pur­pose, prepared on the basis of an analysis of programme documents at the federal level. Methods. The study was conducted using comparative and non-comparative analysis, synthesis, abstraction and concretisation. The deductive and inductive analysis of the Report on the Spending of the Federal Budget (f. 0507011) and the Consolidated Annual Report of the Ministry of Economic Development of Russia on the progress of im­plementation and evaluation of the effectiveness of state programmes of the Russian Federation for 2019 was also used. Results and Discussion. Sources of data on the spending of federal budget allocations and extra­budgetary funds on civil research and development within the state pro­grammes of the Russian Federation, as well as on the progress in the im­plementation and evaluation of the effectiveness of state programmes have been identified. The instruments for spending budget allocations of the federal budget (instruments of the 1st and 2nd levels) have been defined. Approaches have been developed to assess the effectiveness of spending on R&Ds of civil purpose, including determining the degree of impact of spending federal budget allocations and extrabudgetary funds on the achievement of goals under the relevant state programs of the Russian Federation; assessing the degree of impact of using federal budget allocations on R&D in the context of tools for implementing 1st and 2nd level R&D by achieving the established indicators in the process of their implementation. Conclusion. The developed approaches will allow the state authorities concerned to check and confirm or refute the stated result in the programme and reporting documents, which provide information on the achievement of goals and solving tasks under the relevant state programmes of the Russian Federation at the expense of the budget allocations of the federal budget of the Russian Federation and extrabudgetary sources for R&Ds, and will also allow determining the extent to which the use of these funds within state programmes of the Russian Federation was effective.