Subject. The article considers the issue of budgetary funds utilization efficiency when implementing municipal programs. Objectives. The aim is to determine, if performance audit of municipal programs for construction of social facilities can identify and systematize problems related to development, implementation, and financing of the strategic planning document; to develop proposals for solutions, taking into account the possibilities for enhancing the efficiency of public spending, including through the use of project management. Methods. We employ traditional methods of systems analysis and methods relevant to performance audit, like documentary analysis, observation, etc. Results. The study identified and classified problems typical of development and implementation of municipal programs for capital construction of social facilities. The findings were partially confirmed by the reports of the Volgograd Chamber of Control and Accounts. We substantiate the importance of project-based approach to strategic planning, which differs from the process approach and enables increased efficiency of public funds utilization. Conclusions. The paper shows weaknesses of program-based approach to implementing the strategic objectives of municipalities, like inaccuracies in the statutory regulation of construction stages with the use of budgetary investments, the lack of detailed and accessible database for auditing, etc. We present our recommendations for enhancing the implementation of municipal programs, including through the introduction of project management technologies.
Keywords: performance audit, municipal program, project management, strategic planning
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