Development of The Evaluation Tools of Budget Program Expenditure in The Russian Federation

The article is devoted to the methodology of evaluating the effectiveness of program budgets of the Russian Federation's expenditures and the substantiation of approaches to transform the existing methodology for assessing the effectiveness of state budgeting. There were described the existing tools of program budgeting in Russia and their evolution at the macro level, as well as the methods and approaches used to assess the effectiveness of government programs. Not only the author's interpretation of the term "efficiency of the state program" was given, but also the criteria of efficiency are proposed for evaluating state programs. The statistics on the effectiveness of the implementation of state programs in Russia by the integral indicator and on the cash execution of expenses from various sources were summarized. A set of measures is proposed to improve the methodology for assessing the effectiveness of state programs and approaches to managing program budget expenditures. Research also justified the proposal on increasing weight values for significance factors for measures and suggested indicators that have a direct impact on achieving the goal of the state program.