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ИД «Финансы и кредит»






Regional Economics: Theory and Practice

Technology of auditing the efficiency of municipal programmes: A case study of the municipal control and accounts bodies’ activities

Vol. 19, Iss. 10, OCTOBER 2021

Received: 15 February 2021

Received in revised form: 10 May 2021

Accepted: 28 August 2021

Available online: 15 October 2021


JEL Classification: H50, R58

Pages: 1867–1896


Aleksandr I. MORDVINTSEV Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation


Natal'ya E. BULETOVA Russian Timiryazev State Agrarian University (RTSAU), Moscow, Russian Federation


Dmitrii S. POLYAKOV Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation


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


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