Importance The growing risks of the public budget imbalance require speedy retargeting the governance from costs to results. Under this approach, it is essential to develop new techniques and methodologies to assess the efficiency of budgetary resources utilization, which promote their sound management. Nowadays, there is a trend in Russia to achieve targets using the least amount of resources. Objectives The study aims to develop and implement integrated performance evaluation systems in government structures. The conceptual framework development will also contribute to introducing the new forms of control over efficiency and effectiveness of management. Methods I systematized approaches to interpreting the evaluation of budget outlays efficiency, examined the inconsistencies in processes of State and municipal management, disclosed the problem of uncertainty in using the basic terms to measure performance. The paper includes the analysis of the chronology of entrusting respective authorities with powers and functions to audit the efficiency of budget expenditures. Results I developed a new method to evaluate the efficiency of budget resource utilization, which has both scientific and practical applications. The study offers a unique evaluation of the budget resources efficiency on cases of State program for a constituent entity of the Russian Federation and educational institutions’ business functions optimization at the municipal level. Conclusions The findings prove the need for further improvement of the methodology for evaluation of budgetary resources efficiency and effectiveness.
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