Author: Oksana V. Kuzmenko and Marya Yu. Ginzburg

Abstract:

The article considers municipal programs as a tool of performance-based budgeting. The authors carried out a comparative analysis of existing methodologies for assessing the efficiency of implementation of municipal programs in different municipalities of the Russian Federation and arrived to the conclusion that the current methodologies do not allow for enough objective assessment of the work of performers in relation to each other. In view of the findings, the authors have developed and tested a complex methodology for evaluating the efficiency of implementation of municipal programs on the basis of standardized qualitative and quantitative indicators, characterizing the degree of achievement of program goals, efficient use of financial resources and quality of organization of municipal programs’ control and management. Municipalities of the Russian Federation can use the proposed methodology in their practical activities.

Keywords: program budgeting; municipal program; efficiency assessment; efficiency of program implementation; standardized indicator; program measure; target indicator.