Home  Journals  Finance and Credit  23(455) - 2011 June

Municipal services as a mean of the result-oriented budgeting concept and methods of their performance audit

Available online: 14 June 2011

Subject Heading: Municipal finance

JEL Classification: 

Nowadays there is the need to increase an efficiency of expenditure budgets of all levels and, consequently, improve the quality of public and municipal services. It draws attention to the Russian President in the budget address the Federal Assembly. Improving the quality and accessibility of public and municipal services identified as one of the main objectives of the program increase the efficiency of budget expenditure for the period until 2012. This article discusses the mechanism for implementing a municipal task through the provision of municipal services in Russia, the development of this tool for result-oriented budgeting, and how to control it.

Keywords: public and municipal finance, budget expenditures, the reform of the budgetary system, results-based budgeting, foreign experience, financial management, municipal task, municipal services

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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