Subject The article discusses the issues of organization of monitoring the effectiveness and efficiency of budget financing of cultural institutions. Objectives The aim of the work is to develop an algorithm of monitoring the effectiveness and efficiency of budget financing of cultural institutions in the Republic of Mordovia. Methods A methodological framework for research was a numerical score and integral estimation of budgetary financing of cultural institutions which determines the level of effectiveness. As well, we applied scientific methods and techniques such as a scientific abstraction, analysis and synthesis. Results We propose a technique for monitoring the effectiveness and efficiency of budget financing of cultural institutions and calculating the integral performance indicator in the Republic of Mordovia for 2007–2014. As well, we assessed the efficiency and effectiveness of the level of budgetary financing of cultural institutions in the region. Conclusions We conclude that the main advantages of the proposed methodology for monitoring the effectiveness and efficiency of budget financing of cultural institutions are the ability to calculate not only the integral indicator, but also private indicators (financial, social), versatility and flexibility.
Keywords: budget expenditure, monitoring, efficiency, effectiveness, sphere of culture
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