Public expenditure programs are traditionally presented in all Western textbooks on public sector Economics (public sector economics, public finance), but they tend to be given much less attention than the problems of taxes. Most textbooks, including the few that have yet been published in Russian, have also failed to adequately address the issue of public expenditure. The only textbook entirely devoted to these issues-has become a textbook of the English scientist teaching at the London school of Economics, N. Barra [3]. In most cases, however, the authors limit themselves to an analysis of several social programmes. This, on the one hand, is justified: in both developed and developing countries - and Russia is no exception here - it is social spending that "eats up" most of the state's budget. On the other hand, any state has expenses that are not related to the social sphere, but also necessary for one reason or another. These include, in particular, the cost of subsidizing enterprises or even entire sectors of the private sector, the cost of national security and public administration, the cost of public debt management. A relatively small amount of the course put the author before the problem of choosing a lecture topic. Initially, the course was planned as a series of lectures on social spending of the state. However, numerous comments and suggestions made during the preparation of the members of the Academic Committee of the project and the reviewers NFPK, significantly changed the structure of the course, with the result that he was performed a lecture about the support industries and enterprises of the private sector. In addition, it was decided to eliminate the problem of education and health costs in order to avoid duplication, as these issues are studied by students in other special courses. On the other hand, the course was supplemented by a lecture on the growth of public spending - this complex and multifaceted problem is of concern to politicians and economists around the world today, and it seems logical to complete the course with an analysis of the causes and consequences of this phenomenon. This issue of the journal publishes a lecture on the costs of maintaining industries and enterprises of the private sector of the economy and a lecture on social insurance, designed for 4 and 6 academic hours, respectively.