On the evaluation of the effectiveness of the federal targeted programs implementation as a form of public expenditure

The subject of the study conducted by the authors is the evaluation of the effectiveness of the federal targeted programs. The paper discusses approaches to evaluating the effectiveness of the implementation of state programs depending on the goal-setting of spending budgetary funds and reveals their inherent features and shortcomings. An analysis of the fulfillment of the expenditure obligations of the Russian Federation related to the implementation of federal targeted programs is conducted. The priorities for correcting the methods for the evaluation of the effectiveness of federal targeted programs are determined, and the necessity of taking into account the activity of the program curator and the state customer is substantiated. The authors offer a methodology for evaluating the effectiveness of the implementation of the federal targeted programs when carrying out budget investments in capital construction objects. The results of the study can be used in the current activities of state customers, which will allow them to identify problems in the construction process and make decisions aimed at increasing the efficiency of capital investments.