Annotation

The article analyzes various aspects of budget funding of master plans, which represent a new tool for territorial planning. The conclusion is made, that the expenditure of budgetary funds in this case is carried out in two ways: funding the development of the master plan (including within the framework of the implementation of state programs through subsidies from the federal budget) and the allocation of budgetary funds for the implementation of activities provided for in the master plans. The article also demonstrates that the master plan does not constitute a basis for the emergence of expenditure obligations, does not imply the obligation to provide budget funds and usually cannot be included in the register of expenditure obligations, which entails difficulties in assessing the reliability of master plans and the possibility of monitoring their implementation. It is expected that the consolidation of the statutory form of master plans will improve the quality of budget planning, increase the degree of openness of the corresponding budget, and may increase the involvement of initiative payments.