Subject. This article deals with the issues related to the application of methods for auditing the effectiveness of municipal programmes in the field of unfit housing facilities management by municipal control and accounts bodies. Objectives. The article aims to develop a methodology for auditing the effectiveness of the activities of local executive bodies on the use of budget funds allocated for the resettlement of citizens from unfit housing facilities. Methods. For the study, we used the methods of logical, historical, and comparative analyses, and quantitative and qualitative methods of expert assessment. Results. The article addresses the content of the methodology for auditing the effectiveness of budget funds use within the framework of the implemented municipal programmes, presents a developed assessment scale for auditing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities, and determines the ares for improving municipal legal acts. Conclusions. The advantage of the indicative approach to assessing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities is to determine the weights of the formed evaluation indicators and aggregate them into the final result. The differentiated approach allows for assessing the effectiveness of individual elements of the audit object.
Keywords: national project, municipal programme, performance audit, scoring, moderate efficiency
References:
Kovalenko S.N., Trunova E.A. [Performance audit: modern problems and ways of their solution]. Nauchnye vedomosti Belgorodskogo gosudarstvennogo universiteta. Seriya: Ekonomika. Informatika = Belgorod State University Scientific Bulletin. Economics, Information Technologies, 2017, no. 2, pp. 68–74. URL: Link (In Russ.)
Valeev A.R. [Performance audit of the budget expenses on energy resources]. Regional'nye problemy preobrazovaniya ekonomiki = Regional Problems of Transforming the Economy, 2013, no. 1, pp. 367–374. URL: Link (In Russ.)
Anoshina Yu.F., Mirgorodskaya M.G. [Audit in the field of public procurement]. Russian Journal of Management, 2020, vol. 8, no. 1, pp. 166–170. URL: Link (In Russ.)
Andreev V.A., Martynova E.A. [Audit of efficiency of municipal programs]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Azimuth of Scientific Research: Economics and Administration, 2018, vol. 7, iss. 3, pp. 188–191. URL: Link (In Russ.)
Meshcheryakova O.K., Stepantsova S.A. [Problems and solutions of elimination of dilapidated and emergency housing]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Azimuth of Scientific Research: Economics and Administration, 2016, vol. 5, iss. 4, pp. 346–349. URL: Link (In Russ.)
Nikishina O.V. [To the question of measurement and definition of physical deterioration during the cost calculation of residential renewal after the flood within the court building and technical inspection]. Izvestiya vuzov. Investitsii. Stroitel'stvo. Nedvizhimost' = Proceedings of Universities. Investment. Construction. Real Estate, 2015, no. 2, pp. 87–93. URL: Link (In Russ.)
Rabtsevich O.V., Maslova E.A. [Major repairs management in housing resources]. Vestnik Tomskogo gosudarstvennogo arkhitekturno-stroitel'nogo universiteta = Vestnik of Tomsk State University of Architecture and Building, 2014, no. 3, pp. 201–209. URL: Link (In Russ.)
Kozhukhov V.L. [Designing the system of indicators to assess efficiency in order to conduct audit of the efficiency of State purchases]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Vestnik of Plekhanov Russian University of Economics, 2015, no. 6, pp. 107–115. URL: Link (In Russ.)
Egorova I.S. [The problem of determining the criteria for evaluating the effectiveness of the use of public resources in the framework of performance audit]. Auditor, 2020, vol. 6, iss. 8, pp. 10–19. (In Russ.)
Egorova I.S. [Features of a technique of audit of efficiency of use of public funds]. Audit, 2017, no. 12, pp. 23–28. (In Russ.)
Kurdyumov A.V., Pershina A.V. [Audit of efficiency in municipalities: increasing efficiency of spending budget funds]. Auditorskie vedomosti = Audit Journal, 2020, no. 4, pp. 30–35. (In Russ.)
Chaplygina М.A., Fomicheva L.M., Reutova Yu.I, Kharlanova V.N. [Practical focus of the working group that audits the effectiveness of the use of municipal funds]. Vestnik Altaiskoi akademii ekonomiki i prava = Journal of Altai Academy of Economics and Law, 2019, no. 1, part 2, pp. 174–180. URL: Link (In Russ.)
Buletova N.E., Gorelova I.V. [The role of basic terms of Russian legislation in the creation and implementation of regional strategies]. Pravo i ekonomika, 2013, no. 7, pp. 12–17. (In Russ.)
Mordvintsev A.I., Buletova N.E., Atarshchikova I.G. [Problems of implementing municipal programs in the Russian Federation and prospects for introducing design technologies for strategic management]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2020, vol. 19, iss. 6, pp. 1056–1083. (In Russ.) URL: Link
