Development of the estimation procedure of the efficiency of budgetary expenditures of the Bryansk region

Abstract

Purpose: the article deals with problems of formation of methodology that helps to assess expenditure efficiency at the sub-federal level. Discussion: at the federal level, there are normative documents, which define unitary principles, criteria and technical approach to assessment of efficiency and effectiveness of budgetary expenditures, but they disregard the specific character of a region’s socio-economic development. Results: the author has carried out analysis of the regional budget manager_mepsistration, explored and structured conceptual problems existing in Bryansk Region budget. The author has suggested an adjusted characteristics system that helps to assess efficiency and effectiveness of regional budgetary expenditures by the example of Bryansk Region.