Report is not interesting for anyone

Abstract

The article is devoted to the causes of the current imbalances in the budget process in the Russian Federation. Attention is paid to the fact that the analysis of the law on the execution of the Federal budget for 2012 has been signed by the President on September, the 30^th, 2013, i.e. on the day, when the State Duma received a draft of the budget for 2014. Such practice doesn't allow to avoid errors in the formation of the federal budget. Only peer review of the budget performance in the previous period will make it possible to remove the above problem. Such an approach, basing on the example of the federal budget for 2012 evaluation, is proposed in the paper.