Responding to the intention of the authorities to examine the international experience of accounting of budgetary obligations in the performance of public-private partnership (PPP), national PPP centre prepared a review of international practices on the subject. Among the most effective methods analysts described the establishment of a maximum level of budget commitments to budgets and the publication of information, including texts of the agreements themselves and application of mathematical models to predict expenditures.National PPP center has compiled the global practice of monitoring fiscal risks in the implementation of such PPP projects. Recall now the Ministry of Finance and economy plans implementation of management tools and monitoring of budgetary commitments (see “Kommersant” of 9 June). As noted in the study, the most opaque part of the PPP remain contingent liabilities — their volumes and timing of payments are probabilistic and scenario (for example, compensation to the private partner in case of early termination or expenses due to force majeure). According to the IMF, the estimated cost taken in 1990 by the governments themselves contingent budget liabilities for PPP projects is depending on the country from 1.2% to 2% of the national GDP.Among the most effective practices liability experts call the use of mathematical models built on historical data about the implementation of projects to predict the volume and extent of performance risk contingent liabilities— as well as the use of digital platforms for the formation of statistical base. Mathematical modeling to estimate future income and expenditures of the budgets of PPP-projects is used, for example, the government of Sweden, Turkey and Peru. A promising method of control of the national PPP center also considers the limits for the budgets in their acceptance of contingent liabilities and the publication of information, including texts of the agreements themselves. For example, in India the aggregate amount of contingent liabilities should be no higher than 0.5% of GDP, in Hungary all obligations in PPP projects should be no more than 3% of revenue.Note the PPP mechanism in Russia already became a subject of debate because of the lack of registry of commitments of the budget system. Evaluation of such commitments on PPP and concessions vary from 300 billion to 3 trillion. for Example, according to the platform “Rosinter”, is being implemented in Russia 3.4 thousand PPP projects totaling $60 billion, a Large part of them operates in the framework of concessions (2.7 thousand) — direct budgetary obligations estimated at $10 billion, while the volume of contingent liabilities still need to be assessed. The first step to solving the problem — while concessions — tried to make the Ministry of economy, proposing to establish a register of agreements on the basis of informational “Control” and give the Treasury the authority to assess liabilities.World experience in this sphere were discussed at a recent seminar on “Budgetary commitments in the framework of PPP projects in the background COVID-19”. From the presentation on the web.Russia, now the work is, in particular, in studying the experience of countries with developed systems of public financial management within the PPP framework, guidelines and tools the IMF and world Bank, as well as in testing techniques in part of contingent liabilities in pilot regions. In the future, says WEBB.Of the Russian Federation, it is planned to create assessment tools, forecasting and accounting of contingent liabilities on the basis of international and taking into account the specifics of the Russian market and also to introduce a system of monitoring. As explained at the seminar the Director of the budget policy and strategic planning of the Ministry of Finance Yevhen Dombrovsky, the Agency sees his task in a regular assessment of direct and contingent liabilities of the state in their accounting and consolidation information.Eugene Kryuchkov