Expenditure Obligations of the Constituent Entity of the Russian Federation in the Social Field in the Budget Structure

Abstract

To financially support the functions of the state, it is necessary to legally allocate from the budget the funds that form expenditure obligations of a particular public-law entity. Structuring of all expenditure obligations, including obligations in the field of social policy, takes place due to the corresponding register. It is concluded that the register of expense obligations of the regional budget includes certain information about the obligations associated with the social policy financing: a) information about the powers of the region in the field of social policy; b) information on regulatory legal acts, agreements establishing the region’s expenditure obligations in the field of social policy that are subject to execution at the expense of regional funds, etc. It is determined that the registry of expence obligation for the constituent entity of the Russian Federation is formed according to the same rules as the rules applied to form the registry of expence obligations at the federal level, but taking into account the specifics of the constituent entity of the Russian Federation. The significance of the study is that it allows, from a scientific point of view, to comprehend the problems of regulating the expenditure obligations of a constituent entity of the Russian Federation in the social area.