Consumption obligations of the subject of the Russian Federation and the sources of their financial security

The article is devoted to the subject of expenditure obligations of the constituent entities of the Russian Federation and the sources of their financial support using the example of the Orenburg region. The paper defines the concept of “expenditure obligations”. The composition of expenditure obligations of the Orenburg region is analyzed and an assessment of their balance in terms of delegated powers since 2012 in the conditions of 2017 is carried out. Also considered are the sources of financial support for expenditure obligations, identified the problems of intergovernmental regulation at the sub-federal level and highlighted the development prospects of the regions.