Abstract:

The article is devoted to issues of  budgetary performance and evaluation of  the effectiveness of programme expenditure in the Russian Federation and the development of recommendations for the transformation of the existing methodology for evaluating state programs. The study provided the review of the existing tools of program budgeting in Russia and their evolution, techniques and approaches to assess the effectiveness of government programs; a critical assessment, author’s understanding of the term “effectiveness of the state program” and the criteria for its evaluation.. Based on the results of the identified issues of program budgeting in the current context,the proposals have been developed to improve the methodological tools for assessing the effectiveness of state programs, approaches to managing program expenditure.