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types of the state programs. The role of the evaluation of the state program effective-
ness is conditioned by the need to provide more transparency of the federal budget
and «involvement of the general public in the budget process».
As the experience of the European countries such as France, Sweden, Russia
and the countries of North America shows that the impact is a very important aspect
assessing the effectiveness of the state programs and quite time consuming to identify
indicators for measuring it [1].
The different countries that have passed to a programme based budget focus on
various aspects of the effectiveness of the budget financing program costs with the
transfer of the appropriation for the different expenditure items. For this reason, the
Russian state practice is important to clearly identify which aspects of the effective-
ness are the most important [2].
As I. S. Rabin notes that «the governments of most countries that have adopted
to a programme budgeting did not manage to solve a problem of creation of the com-
plete standardized efficiency evaluation of the budget programs» [6].
The main role in achieving the goals of the state program in all the countries
using program budgeting system plays a system of indicators (indexes). Planned indi-
cators are value towards which we are striving during the implementation of the state
program. [3] Therefore, quality of the planned totals in many respects predetermines
effectiveness of budget financing and largely determines the effectiveness of budget
financing and influence on decision-making on financing activities in the next period
of its implementation.
The USA applies the efficiency evaluation system of the budget programs, the
PART (Program Assessment Rating Tool) model. The benefit of this model consists
that it allows carrying out an integrated efficiency evaluation on the basis of a careful
research of all most important aspects starting from the date of the preparation of the
program documents and ending with the control procedures evaluating the final re-
sults of implemented programs [5].
At the same time the French Budgetary Law in force contains concrete indica-
tors that allow evaluating achieved results on each implementable program. Each de-
partment has a specific employee who is responsible for a certain program and
«breaks» of its budget into smaller elements for which the experts of the lower level
are responsible. Every such responsible person has to demonstrate its efficiency; oth-
erwise it is possible to use the different sanctions up to reduce the term of the em-
ployment contract that is a powerful incentive to achieve the planned results at the
appropriate level of responsibility. Also in France, the responsible executors and the
director of the state program are fully responsible for their management activities
which are estimated based on appropriate indicators. It is necessary to use three main