This article is dedicated to examining the issues of implementing artificial intelligence tools in the management processes of program expenditures of the federal budget. Based on the reviewed experience of their application in the Ministry of Finance of Russia, the Ministry of Economic Development of Russia, and the Ministry of Digital Development of Russia, it seems that the questions of using artificial intelligence in the management of program expenditures of the federal budget require a comprehensive theoretical and legal understanding. During the examination, the author conducted an analysis of the implementation of artificial intelligence technologies in the format of the Electronic Budget 2.0. As a result of the analysis, the author presents proposals for the further functioning of artificial intelligence technologies in the process of developing and executing state programs of the Russian Federation within the framework of the budget process, as well as recommendations for updating the existing regulatory legal foundations for regulating artificial intelligence in the budget process. The study applied formal legal, comparative legal, and systemic methods, as well as methods of legal modeling and analysis of law enforcement practice. The analysis utilized legal acts, program documents, and official materials from federal executive authorities, along with a generalization of departmental experience in implementing artificial intelligence technologies in the budget process. The scientific novelty of the study lies in the comprehensive theoretical and legal analysis of the use of artificial intelligence technologies in managing program expenditures of the federal budget, taking into account the specifics of the digital transformation of the budget process. For the first time, the approaches of the Ministry of Finance of the Russian Federation, the Ministry of Economic Development of the Russian Federation, and the Ministry of Digital Development, Communications and Mass Media of the Russian Federation to the implementation of artificial intelligence at various stages of managing program expenditures have been systematized and compared. It is substantiated that artificial intelligence can serve as an effective tool for reducing procedural costs in the budget process without redistributing budgetary powers and substituting the discretion of officials. The conclusion is drawn about the necessity of forming special legal regulations for the application of intelligent services in the "Electronic Budget" system, including establishing their status, requirements for transparency and verifiability of algorithms, as well as a clear delineation of responsibility between humans and AI.
Dmitrii Sergeevich Samorodskii (Thu,) studied this question.