ANALYSIS OF THE EFFICIENCY OF IMPLEMENTATION OF BUDGET PROGRAMS IN THE ENVIRONMENTAL SPHERE

Abstract

The article analyzes the effectiveness of the implementation of budget programs in the environmental sphere, based on the results of an audit study of the implementation of budget programs aimed at the implementation of state policy in the sphere of management of the zone of exclusion and the zone of unconditional resettlement, overcoming the consequences of the man-made and ecological disaster caused by the explosion at Chernobyl nuclear power plant, implementation of state management in the field of radioactive waste storage and disposal. The need for state support of the ecological sphere in Ukraine in the conditions of the ongoing war, the development of budget programs corresponding to today's conditions and the socio-economic development of the country is substantiated. It was concluded that the implementation of budgetary programs in the environmental sphere is not fully effective. The methodology for evaluating the effectiveness of implementation of budgetary programs in the environmental sphere has been analyzed, and measures have been proposed to increase the effectiveness of managing the process of their implementation. Ukrainian and foreign scientists are dealing with issues of developing methods for evaluating the effectiveness of budget programs and rational use of budget funds. Despite the large number of works of Ukrainian and foreign scientists, the issues of developing a methodology for evaluating the effectiveness of budget programs and rational use of budget funds are relevant for further research. The content and effectiveness of the implementation of budget programs in the environmental sphere can be assessed based on the materials of the audit reports of the State Audit Service of Ukraine, in particular, the report on the results of the state financial audit of the implementation of budget programs by the State Agency of Ukraine for Exclusion Zone Management. The report presents the results of the study of budget programs aimed at the implementation of state policy in the field of management of the zone of exclusion and the zone of unconditional resettlement, overcoming the consequences of the disaster, transforming the "Ukryttya" facility into an environmentally safe system, implementing state management in the field of storage and disposal of radioactive waste.