The issues of financial and legal support of municipal services (performance of works) are investigated. Special attention was paid to the analysis of municipal legal acts in the studied area. At the same time, it was revealed that the expenditures of local budgets for the provision of municipal services, the performance of works play an important role in solving issues of local importance, improving the quality of life of citizens. The necessity of their uninterrupted implementation is noted, which is possible only with detailed legal regulation of the specifics of financial provision of municipal services by public authorities at all levels. The conclusion is made on the issue concerning the return of the subsidy for the provision of municipal services in violation of the conditions for its receipt. In accordance with paragraph 3.1 of Article 78 of the Budget Code of the Russian Federation (hereinafter referred to as the BC of the RF), if the recipients of subsidies violate the terms of their provision, the corresponding funds are subject to return to the local budget. As the Constitutional Court of the Russian Federation noted, the provisions of paragraph 3.1 of Article 78 of the BC of the RF on the return of the subsidy allow the establishment of such requirements for the provision and return of the subsidy, which imply the need to return part of the subsidy provided that in the remaining part the goals for which the subsidy was allocated will be fully achieved. However, Article 78 of the BC of the RF, as a general rule, does not apply to municipal institutions and does not concern the provision of subsidies for the provision of municipal services in the social sphere (Article 78.4 of the BC of the RF). It is proposed to apply the approach of the Constitutional Court of the Russian Federation in relation to non-profit organizations, as well as to entities that are recipients of subsidies under Article 78.4 of the BC of the RF.

expenses, local budget, service, municipal service, municipal task, institution, subsidy, legal regulation

Kolosov Nikolai Viktorovich – Candidate of Juridical Sciences, Associate Professor, Head of the Department of Administrative and Financial Law, Law Institute, Irkutsk State University (1, K. Marx st., Irkutsk, 664003, Russian Federation), ORCID: !!!, RSCI AuthorID: 348102, e-mail: kolosovnv@mail.ru

Kolosov N. V. Raskhody mestnyh byudzhetov na okazanie municipal'nyh uslug (vypolnenie rabot): pravovaya harakteristika [Expenditures of local budgets for the provision of municipal services (performance of works): legal characteristics] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2023, no 3(102), pp. 26–30. – DOI 10.26516/2071-8136.2023.3.26.

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