INDICATORS OF ASSESSMENT OF BUDGET EXPENDITURES EFFICIENCY
The subject of the study are indicators that are used in assessment the efficiency of budget expenditures in the Russian Federation. The complexity of the interpretating the concept “efficiency” concerning the assessment of budgetary funds does not allow to use the unified methodology for the assessment of all types of expenditures. Therefore the author considers the capability to develop the indicators in the following groups: program and nonprogram expenditures, project expenditures, types of budget expenditures according to the approved budget classification. Special attention is paid in the article to the normative legal documents regulating the assessment of the efficiency of budget expenditures in the Russian Federation and abroad. These documents have served as the basis for the development of publicity indicators and availability of intermediate and final results in the use of budgetary allocations, as well as of indicators compliance to goals and objectives in the developed programs.