Afanas’ev R.S.Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation afanasev@nifi.ru
Golovanova N.V.Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation golovanova@nifi.ru
Importance The article discusses the Russian experience in evaluating the effectiveness of budgetary expenditures. Objectives The research analyzes domestic practices of evaluating the effectiveness of budgetary spending and reviews theoretical and practical approaches. Methods We apply general research methods. The methodological framework relies upon a comparative analysis of approaches to evaluating the effectiveness of budgetary spending in the Russian Federation. Results As the analysis shows, currently the effectiveness of budgetary expenditures is evaluated on a formalistic basis in Russia. The approaches often imply a comparison of planned and factual expenditures. If the performance-based approach is adopted for the budgeting process, it will contribute to implementing mechanisms for evaluating the effectiveness and efficacy of budgetary expenditures. Conclusions and Relevance Performance-based approaches will help optimize budgetary expenditures and evaluate the efficacy of a specific activity, task or interim program of the State program and compare the results with factual spending. Comprehensive and consistent evaluation of the State program is a key component of the national policy for increasing the efficacy of the public sector.
Keywords: performance-based budgeting, State program, effectiveness, expenditure, evaluation
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