Ministry of social protection of the population of the Moscow region

The Moscow region passes to productive expenditure management of the budget in the field of social protection of the population

In the Ministry of social protection of the population of the Moscow region a number of the actions directed to increase in expense efficiency of the budget in the field of social protection of the population is held. The project implemented together with BFT Company provides increase in expense efficiency of the budget due to transition to uniform standard costs to rendering services in the conditions of limited financing.

Transition to calculation of transparent and objective uniform standard costs to rendering the public and municipal services is designated as one of key problems of implementation of state policy in the field of management of public finance in many regulatory legal acts. About it, in particular, said in the Order of the Government of the Russian Federation of December 30, 2013 No. 2593-r "About the approval of the program of increase in management efficiency public (state and municipal) finance until 2018", in the Forecast of long-term social and economic development of the Russian Federation until 2030. Besides, in the Budget message of the President of the Russian Federation of June 29, 2011. "About budget policy in 2012-2014" need "development of the competition in the field of providing social services, including due to attraction to their rendering the non-state organizations was noted, first of all, socially oriented non-profit organizations", and it is possible only upon transition to the uniform standard costs reflecting service "total cost".

In the Moscow region there was earlier a situation at which standard costs were determined separately by each organization (1 standard =1 organization) that caused high differentiation of costs for rendering services – the ratio between the minimum and maximum costs for different services made from 1.21 to 27.78 times. Thus, need of introduction of uniform transparent rules of financial provision of budget and autonomous institutions of the Moscow region in the field of social protection of the population and also ensuring transition to uniform standard costs ripened.

Determination of the uniform standard costs reflecting service "total cost" became key feature of the project. The structure of standard costs included all expenses of organization, including property charges.

In total 68 pilot organizations took part in the project that made 50% of the total number of the budget and autonomous institutions subordinated to the Ministry. Calculations were carried out on 6 types of organizations:

• special houses for citizens of advanced age;
• social and improving centers;
• organizations of social service of citizens of advanced age and disabled people;
• centers of the psychology and pedagogical help to the population;
• children's houses nursing homes for mentally retarded children;
• centers of rehabilitation of disabled people.

Within the held events specialists of BFT prepared the regulatory framework necessary for productive expenditure management of the budget of the Moscow region in the field of social protection of the population:

• the departmental list of public services (works) rendered (executed) by the organizations subordinated to the Ministry of social protection of the population of the Moscow region as core activities is finished;
• the order of determination of standard costs on rendering services, costs for execution of works, including application development, the indicators necessary for determination of standard costs containing calculated values is finished;
• the draft of the order on the statement of standard costs on rendering public services is prepared;
• the draft of the order on the statement of adjusting factors is prepared for standard costs.

Thus, for the Ministry of social protection of the population of the Moscow region uniform norms for the services rendered pilot to organizations were determined, financial justification of transition to uniform standards of costs taking into account justification of objective and biased deviations of actual costs of organization from normative is prepared.