Home  Journals  Economic Analysis: Theory and Practice  20(149) – 2009 July

Methods of an estimation of efficiency of use of public funds at carrying out of audit of efficiency

Available online: 30 September 2009

Subject Heading: Cost-effectiveness analysis

JEL Classification: 

Audit of efficiency of use of means of the budget includes audit of target use of means of budgets and the analysis of efficiency of use of allocated means. Audit of target use of means of budgets is under construction on standard base which defines an expenditure of public funds. At audit carrying out it is necessary to check up legality and a target orientation of use of means. The basic requirements to carrying out of such audit are regulated by the legislation of the Russian Federation. The second stage of carrying out of audit of efficiency is an analysis of efficiency of use of means. The analysis of efficiency of use of public funds can be spent by means of simple estimated, or discount and integrated methods. In article the author considers methods of an estimation of efficiency of use of public funds.

Keywords: efficiency audit, the state financial control, budgetary funds, an estimation, assessment, financial

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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