Home  Journals  Financial Analytics: Science and Experience  19(157) - 2013 May

Expenses of local budgets: methodology of carrying out effective audit

Available online: 27 May 2013

Subject Heading: PUBLIC FINANCE

JEL Classification: 

Implementation of measures to reform the state and municipal finances gives urgency the problem of assessing the cost-effectiveness primarily local budgets, as close as possible to the population receiving public services. In this article the author examines the methodology of audit efficiency of budget spending – a new tool concept of budgeting for results, studying its objectives, methods of practical implementation, problems are discussed and solutions.

Keywords: public, municipal, finance, budget expenditures, reform, budgetary system, results-based budgeting, performance audit

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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