Dr.of Law., Professor  A.G. Gurinovich¹
Dr.of Law., Professor G.V. Petrova^1
1Moscow State Institute of International Relations (MGIMO University), Moscow, Russia 

Keywords: physical education and sport sector, legal and regulatory provisions, budgetary financing, federal law, federal budget, national program, federal project.

Background. Since the first decade of the 2000s, the national physical education and sport sector development strategies were supported by a set consistent budgeting laws and regulations; and since then the physical education and sport sector progress priorities were in the focus of the government policies. The budgetary assignments for the physical education and sport sector have been firmly established in the national budget for the decade to facilitate systemic initiatives including youth development, research, education, demographic and health projects, policies and practices. Projects to mobilize the resource of the latest developments in the national sport infrastructure financed by the governmental budgets of every level have been geared to secure their cultural and health improvement benefits and demonstrate their investment opportunities and profitability – as has been demonstrated, for example, by the projects to accommodate the 2014 Winter Olympic sport facilities for a variety of the communal physical education services, trainings, research projects and innovations. Topicality of the issues subject to the study herein was confirmed by the first session (on September 18, 2018) of the task team that drafts agenda for the physical education and sport Sector Development Council’s (reporting to the President of the Russian Federation) meeting ‘On the national physical education and sport sector progress goals and strategic missions for the period up to 2024 and later on’ that shall be summoned soon pursuant to the Presidential Decree #204 of May 7, 2018 ‘On the national development goals and strategic missions for the period up to 2024’ (referred to hereinafter as the Decree 204). The task team session discussed new approaches to the legal and regulatory provisioning for the physical education and sport sector; underlined the need for further improvements in the physical education and sport service; and highlighted the regional priorities in the physical education and sport sector assets and technologies advancement works [2].

Objective of the study was to analyze the key priorities for the physical education and sport sector budgeting policies pursued by the Russian Federation government nowadays.

Methods of the studyю Systemic analytical methods were used to analyze the relevant legal and regulatory provisions and other statutory documents for the national physical education and sport sector budgeting standards, logically process the study data and make conclusions.

Results and discussion. Budget of expenditures for the physical education and sport sector strategic development projects is determined by the relevant national regulatory provisions for investments in the sport assets and infrastructure for the physical education and health needs of the local communities as provided by Decree 204 that spells out different aspects of the valid regulatory provisions for the national physical education and sport sector development policies. Budgeting provisions for the Federal Special Program ‘National physical education and sport sector development strategy for the period o 2016-2020’ have facilitated the communal healthy lifestyle and physical education and sport initiatives and sport elite trainings to improve the national sport competitiveness.

As provided by Article 38 of the Federal Law #329-FL of December 4, 2007, the federal and regional budgets of expenditure for the physical education and sport sector are determined by the relevant national physical education and sport sector budgeting laws and regulations to finance the sport equipment, outfits, medical and doping control services to the Russian sport delegations, national teams and individual qualifiers for the top-ranking competitions [4].

Since 2019 the resource provisions for different elements of the National physical education and sport Sector Development Program have been increased. As provided by Federal Law #459 of November 29, 2018 ‘On the Federal Budget for 2019 and Planned Period of 2020 and 2021’, the budgetary provisions for the Program versus the approved assignments for 2018-2020 were increased as follows: by RUR16,150.8 million for 2019; and by RUR 14,987.5 million for 2020 [5]. Thus the Physical Education and Mass Sports Development Subprogram budget was increased versus the prior assignments by RUR8,934.0 million for 2019; RUR7, 709.7 million for 2020 and RUR10,024.3 million for 2021. [6]. The budgetary assignments for the national team trainings for the summer and winter Olympic Games in 2019 will be raised for about RUR1 billion. The budgetary provisions for the FIFA World Cup Heritage Concept implementation project for 2019 (RUR3.92 billion) and planned period of 2020 (RUR2.21 billion) and 2021 – will be disbursed to finance the operational costs of the stadiums, reequip the outdoor training grounds and facilities and develop and maintain children’s football centers [3]. The budgetary assignments for the Program will total RUR51,574.7 million in 2019; RUR50,470.2 million in 2020; and RUR3,725.7 million in 2021.

Furthermore, the federal budgetary assignments for the National Demographic Project under the ‘Sports is a Life Norm’ Program, as provided by Decree 204, will total RUR54,496.4 million in 2019-2021, with the amount disbursed across the regions as follows:

• RUR7,388.9 million in 2019 and RUR 7 528,4 million in 2020 for the Federal Special ‘National Physical Education and Sport Sector Development in 2016-2020’ Program implementation;
• RUR4,818.3 million in 2019; RUR6,520.7 million in 2020; and RUR9,369.7 million in 2021 for the regional and municipal sport infrastructure development and rehabilitation projects;
• RUR3,125.8 million in 2019; RUR1,117.0 million in 2020; and RUR719.0 million for procurements of sport assets, equipment and technologies in the Russian regions;
• RUR1,503.4 million in 2019; RUR1,530.5 million in 2020; and RUR1,579.4 million in 2021 for the sport reserve training system development, including the sport events;
• RUR775.5 assigned every year in the period of 2019-2021 for the sport establishments that train prospects for the national teams;
• RUR119.0 million in 2020; and RUR590.0 in 2021 for the unlicensed trainers training service provided by the relevant sport organizations;
• RUR684.0 million in 2019; RUR285.0 million in 2020; and RUR712.5 million in 2021 for procurements of sport equipment and accessories by the relevant sport organizations;
• RUR802.2 million in 2019; RUR804.2 million in 2020; and RUR806.3 million in 2021 for the mass physical education service and physical education and sport events for every population stratum and group;
• RUR48.4 million in 2019; RUR16.5 million in 2020; and RUR16.5 million in 2021 for the physical education service and events for mentally retarded people;
• RUR21.6 assigned every year in the period of 2019-2021 for the applied combat sports and physical education and sport services for the law enforcement and security personnel and for the mass physical education and sport movements;
• RUR133.7 million in 2019; RUR142.6 million in 2020; and RUR153.2 million in 2021 for the GTO Complex reinstatement project with the age-specific tests for every population group;
• RUR111.3 million in 2019; RUR111.3 million in 2020; and RUR115.9 million in 2021 for the sustainable physical education and sport service development projects in rural areas (mostly the outdoor sport grounds and facilities development ones);
• RUR74.7 million every year in the period of 2019-2021 in the prize money to the winners of the Caucasian People’ Culture and Sports Festivals;
• RUR100.0 million in 2019; RUR100.0 million in 2020; and RUR300.0 million in 2021 for the physical education and sport culture and healthy lifestyle promotion campaigns;
• RUR100.0 million in 2019; RUR185.0 million in 2020; and RUR185.0 million in 2021 for the grant financing and subsidies to the physical education and sport service providing corporate entities contributing to the mass physical education and sport service and sport reserve training projects; and
• RUR17.0 million in 2019; RUR20.0 million in 2020; and RUR20.0 million in 2021 for the research projects for the national physical education and sport sector benefit [7].

Conclusion. The valid Federal Budget for the nearest three years secures growing budgeting provisions for the physical education and sport sector development initiatives in Russia. Beneficiaries of the physical education and sport sector development projects shall ensure the budgetary allocations being disbursed in a most efficient and effective manner as provided by the relevant disbursement plans and practical mechanisms, with due accounting, interim reporting and auditing provisions and interim control of deliverables. The physical education and sport service facilities and infrastructure developed by the relevant physical education and sport projects and their regional and local costs and benefits shall be duly audited, analyzed and reported. Regular monitoring of the project implementation activity shall be established with the interim and final analyses and reports to comprehensively assess benefits of the financial allocations in every project implementation stage.

References

1. Androsova G.A., Myakonkov V.B. Ekonomicheskie aspekty federalnykh tselevykh programm razvitiya fizicheskoy kultury i sporta [Economic Aspects of Federal Targeted Programs for Development of Physical education and Sports]. Uchenye zapiski universiteta im. P.F. Lesgafta, 2018, no. 7 (161), pp. 14-18.
2. Zasedanie rabochey gruppy po podgotovke zasedaniya Soveta po razvitiyu fizicheskoy kultury i sporta [Session of the working group on the preparation of the meeting of the Council on the development of physical education and sports]. [electronic resource]. Available at: http://kremlin.ru/events/councils/copy/58591 (date of access: 10.12.2018).
3. Poyasnitelnaya zapiska k proektu federalnogo zakona «O federalnom byudzhete na 2019 god i na planovy period 2020 i 2021 godov» [Explanatory note to the draft federal law “On the federal budget for 2019 and for the target period of 2020 and 2021”] [electronic resource]. Available at: http://sozd.parliament.gov.ru/bill/556362-7 (date of access: 10.12.2018).
4. Federalny zakon ot 4 dekabrya 2007 g. # 329-FZ «O fizicheskoy kulture i sporte v Rossiyskoy Federatsii» [Federal Law of 4 December 2007 No. 329-FL “On physical education and sports in the Russian Federation”] [electronic resource]. Available at: http://base.garant.ru/12157560/ (date of access: 10.12.2018).
5. Federalny zakon ot 5 dekabrya 2017 g. # 362-FZ «O federalnom byudzhete na 2018 god i na planovy period 2019 i 2020 godov» [Federal law of 5 December 2017 No. 362-FL “On the federal budget for 2018 and for the target period of 2019 and 2020”] [electronic resource]. Available at: http://base.garant.ru/71825896/ (date of access: 10.12.2018).
6. Federalny zakon ot 29 noyabrya 2018 g. # 459-FZ «O federalnom byudzhete na 2019 god i na planovy period 2020 i 2021 godov» [Federal Law of November 29, 2018 No. 459-FL “On the federal budget for 2019 and for the target period of 2020 and 2021”] [electronic resource]. Available at: http://publication.pravo.gov.ru/Document/View/0001201811300026 (date of access: 10.12.2018).
7. Federalny zakon ot 29 noyabrya 2018 g. # 459-FZ «O federalnom byudzhete na 2019 god i na planovy period 2020 i 2021 godov» [Federal law of November 29, 2018 No. 459-FL “On the federal budget for 2019 and for the target period of 2020 and 2021” [electronic resource]. Available at:  http://publication.pravo.gov.ru/Document/View/0001201811300026 (date of access: 10.12.2018).

Corresponding author: gurinovich.AG@yandex.ru

Abstract

The study topic is ranked among the priorities today due to the governmental policies to increase the public financial support for the national physical education and sport sector as required by the national physical education and sport sector development strategies and goals. The article analyzes the basic concepts of the physical education and sport sector budgeting regulations in the context of the valid standards, national policies, national physical education and sport sector development program; federal Life Norm Sports Project; and the newly approved federal budget; and offers a reasonably detailed analysis of an efficient budget disbursement mechanism. On the whole, the article raises the key aspects of the physical education and sport sector budgeting regulations to ensure the physical education and sport sector being designed and managed on a most efficient basis by the relevant legal and regulatory provisions; and to further motivate the regulatory agencies for productive activity to offer a versatile and effective financing system for the sector using the available legal and regulatory mechanisms. It is the first attempt in the national research literature to make a detailed analysis of the issue in the context of the newly approved federal budget.