Методические подходы к оценке эффективности бюджетных расходов

The article examines methodological approaches to evaluating the effectiveness of budget expenditures. The evaluation includes analyzing allocated funds and achieved results, as well as the use of budgetary resources in accordance with set goals and tasks. This helps identify problem areas and optimize expenditures to achieve maximum return on each ruble spent. In Russia, the evaluation of budget expenditure effectiveness is regulated by Decree №588 and Order of the Ministry of Economic Development №670. The methodology includes evaluating the achievement of goals, the correspondence of costs, and the implementation of measures. Various approaches are applied in the regions, such as an integral indicator with eight indicators. There are several methodological approaches to evaluating budget effectiveness, such as cost-benefit analysis, statistical methods, investment attractiveness assessment, comparative analysis, and cost-effectiveness analysis. The choice of evaluation method depends on the specifics of the project, available data, and evaluation goals. According to the Budget Code of the Russian Federation, the effectiveness of expenditures is related to the ratio of the achieved result to the actual funds received for its achievement. Regions are granted the right to independently formulate the methodology for evaluating the effectiveness of program implementation. A disadvantage of existing approaches is the incomparability of actual and planned indicators due to multiple changes made to the program. To enhance the effectiveness of the budget expenditure evaluation system, regions should focus on aspects such as a hierarchically structured system of goals, tasks, and indicators, the schedule and target settings of programmatic activities, the volume of allocated financing for the program, alternative directions for expenditure implementation, the methodology for evaluating parameters, and the results obtained.