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Regional Economics: Theory and Practice
 

Audit of the budget expenditure effectiveness to develop a modern urban environment and the ways of development of the urban improvement system

Vol. 21, Iss. 1, JANUARY 2023

Received: 15 September 2022

Received in revised form: 6 November 2022

Accepted: 17 December 2022

Available online: 16 January 2023

Subject Heading: REGIONAL STRATEGIC PLANNING

JEL Classification: H50, R58

Pages: 4–34

https://doi.org/10.24891/re.21.1.4

Aleksandr I. MORDVINTSEV Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
ksp_priem@volgadmin.ru

https://orcid.org/0000-0003-4164-5473

Natal'ya E. BULETOVA Kutafin Moscow State Law University (MSAL), Moscow, Russian Federation
buletovanata@gmail.com

https://orcid.org/0000-0003-4808-906X

Inna G. ATARSHCHIKOVA Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
atarshikova@kspvolg.ru

ORCID id: not available

Subject. This article discusses the particularities of the implementation of the Federal Project Development of a Comfortable Urban Environment and municipal programmes for the improvement of public open space.
Objectives. The article aims to analyze various aspects of the improvement of public open areas considering the City of Volgograd as a case study.
Methods. For the study, we used logical and statistical analyses.
Results. The article presents an author-developed methodology for auditing the effectiveness of the use of budget funds allocated for the improvement and maintenance of public open areas in the cities of Russia.
Conclusions. The results of the study can be used to design municipal programmes for the urban environment development.

Keywords: urban environment quality index, improvement and maintenance of public space, performance audit, moderate efficiency, improvement elements, warranty service

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