Improving the system of indicators and criteria for evaluating the effectiveness of budget expenditures

The article considers the organizational and methodological aspects of the audit of the efficiency of budget spending. The system of indicators of resource provision and performance of public institutions and criteria of estimation of efficiency of budgetary funds. The main purpose of the article is justification of the necessity of applying the proposed system the main managers of budgetary funds and of its improvement, taking into account the specifics of the budgetary institutions. Methodological base of research is the generalization of domestic and foreign experience of performance audit that reflects the objective law and the necessity of its application in the context of scarcity of public funds and corruption. The result of applying the proposed system of indicators and criteria for evaluating the effectiveness of budget expenditures carried out by the main managers and recipients of budgetary funds, should be to ensure efficiency in the management of public finances and implementation of government projects and programmes. Significance of the research contained in the article problems and their solutions is to ensure the effectiveness of the regulatory authorities at all stages of movement of budgetary funds andeffective implementation of their Manager and recipient assigned to them socio-economic functions.

performance audit, budget process, budgetary funds, budgetary expenditures, the spending units and recipients of budget funds, private and integrated indicators and performance criteria, strategic audit

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