Features, capabilities, and limitations of the methods for managing budget expenditures on social assistance to the population

Improving the management of public and municipal finances in the field of social protection system functioning is a relevant task given the ongoing issues of poverty and economic inequality both in Russia and worldwide. One of the main components of the modern social protection system is social assistance aimed at the low-income population. The article discusses the management of budget expenditures on social assistance to the population, conducted within the framework of three main types of instruments: categorical, targeted, and conditional social transfers. Particular attention is given to the specifics of applying the main methods of managing budget expenditures to these types of social assistance instruments in order to theoretically justify the choice of method for managing budget expenditures on social assistance. Based on a literature review, a research gap is identified in the relationship between the principles of budget expenditure management theory and existing classifications of social assistance instruments. The author synthesizes these principles and reveals the features, possibilities, and limitations of applying budget expenditure management methods (cost-based, program-targeted, and project-based) to various types of social assistance instruments. This allows for a scientific justification of the choice of expenditure management method depending on the targeted content of the specified type of social assistance instrument. Thus, the application of the project management method to social assistance instruments containing reciprocal obligations of the recipient is justified. It is concluded that the program-targeted management method is a priority for targeted budget expenditures, whereas for categorical social assistance, the aforementioned methods are excessive. The obtained theoretical results allowed us to propose the directions of modernization of programme and project tools for managing budget expenditures on social assistance in the Russian Federation. The formulated provisions can serve as the basis for further empirical research necessary for the development of a scientific and practical discussion on the problems of managing budget expenditures to achieve the national development goals of the Russian Federation.

budget expenditures, financial management, social protection, social assistance, categorical transfers, targeted transfers, conditional transfers, cost-based management, program-targeted management, project management