Importance In connection with introduction of program-oriented budgeting in the field of the State and municipal finances, problem of the methodological tools development of this process assumes its particular relevance. Currently, the existing poor coordination of the State (municipal) programs and the State (municipal) jobs for providing of public services serves as confirmation of this trend. Objectives The study addressed the problem of methodological principles of formation and improvement of methodology for assessing the fulfillment of the State (municipal) jobs. Methods In this paper, by means of theoretical methods (operations), I have identified quantitative and qualitative characteristics of State (municipal) jobs, analyzed their existing structure and also have synthesized new formation principles, which are formalized in the developed methodology to assess the efficiency of the State (municipal) jobs. Results With regard to the State (municipal) jobs, I propose to use a single system of methodological principles: organizational and legal (unity, authenticity, target orientation, transparency, independence, objectivity) and methodological (efficiency, certainty, uniqueness, and harmonization). Based on the proposed changes, which were developed taking into account methodological principles of formation and evaluation of the State (municipal) jobs, I have developed a method to determine an integral evaluation of job, which is formed using the standard values of quality service indicators and the financial and economic activities taking into account the weighting coefficients. Conclusions and Relevance The paper presents the appraisal results of the method exemplified by the municipal jobs allotted to educational institutions of Zelenogorsk town of the Krasnoyarsk Territory. I conclude that practical use of the findings will have a positive impact on the choice of appropriate indicators, which characterize the State (municipal) service. The findings will unable to obtain a realistic evaluation of the financial and economic activities of an institution, secured by a comparison of quality and expenditures for providing the same services with other agencies of the State (municipal) services. In general, it will be conductive to enhancing the quality of financial management of budgetary and autonomous institutions.
Keywords: State job, municipal job, service, budget, program, methodology, principles, efficiency
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