Importance The ongoing reform of the State and municipal finance sector implies the implementation of measures to improve the efficiency of external and internal financial control. The subject of this article is the role and place of State (municipal) financial control in the transition to performance budgeting. Objectives The purpose of the study is to develop guidelines for improving the external and internal State (municipal) financial control during the transition to performance budgeting. To achieve this goal, I examined the basic problems of performance budgeting that the subjects and municipalities of the Russian Federation face; analyzed the practice of transition to performance budgeting in various regions; considered the areas of control and audit agencies' development. Methods The article analyzes the types of government (municipal) programs by grouping the identified common problems that arise during the transition to performance budgeting. Results The main findings of the analysis are as follows: to achieve the most efficient expenditure of budget allocations during the transition to result-oriented budgeting, it is necessary to set up an effective system of State and municipal control. This system should include control over the entire life cycle of State and municipal programs, starting from their design to staged implementation. The control over these programs' monitoring, expert review and performance assessment is another requirement. Conclusions and Relevance I conclude that the transition to performance budgeting and creation of a full-value functional system of monitoring the State (municipal) programs require tougher control over their design and implementation. The analysis of the problems arising during the transition to performance budgeting may be useful for practical planning, budget execution and control of the effectiveness of budgetary allocations.
Keywords: State, municipal, control, efficiency, improvement, budget expenditures, program-based budget, performance budgeting, evaluation, assessment, effectiveness, government programs, result-oriented, control method
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