ROLE OF THE PROGRAM BUDGET IN THE COURSE OF CARRYING OUT AUDIT OF EFFICIENCY AND ITS WAY IMPROVEMENT IN GEORGIA
The program concept itself is flexible in scope, but can serve multiple objectives. The program can be a means of enabling more efficient use of resources within the program by aggregating activity budgets and providing more flexibility to program mangers to apply these resources during the year. And it can be a vehicle for reorganizing administrative units into more coherent structures focused on particular objectives. Analytically, it can be a means of grouping inputs around objectives, and evaluating effectiveness and efficiency in combination with output and performance data. Audit of efficiency belongs to the category which should answer the questions: Do we get a proper result from the use of money sources, is it possible to better use them? The program budget will provide an answer to this question in accordance with budget terminology and other key terms related to the budget process. Program budget is combination of indicators of priorities, programs, projects and expected outcomes and assessments implemented by the spending organizations. In fact, program budget is budget, planned in detail, which shows not only the amount of funding, but also related programs, their goals, objectives, beneficiaries, and expected results.