The role of efficiency audit in the evaluation of municipalities’ program budget

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Ivane Javakhishvili Tbilisi State University Press
An important element for ensuring efficient, productive and economical disposal of budget funds it is essential to implement program evaluation and result evaluation analyzing mechanism for Municipalities, to enforce role of efficiency audit in evaluation of program budget, which is oriented to evaluate results and activities to achieve that results, it supports to manage state finances more efficiently, with increased productivity.
1. John M. Owen whith Patricia J. Rogers –“Program Evaluation Forms and Approaches”.- London, 1999, - 312 p. 2. „Evaluation Guide“, - Government of Western Australia 2015.- 66 p. 3. “PERFORMANCE MEASUREMENT AND EVALUATION (Definitions and Relationships)” (GAO/GGD-98-26)., United States General Accounting Office., 1998. - 5 p). 4. საჯარო აუდიტის ინსტიტუტი, უკეთესი პრაქტიკის სახელმძღვანელო „შედეგზე ორიენტირებული ბიუჯეტირება“,- თბ., 2015. - 108 გვ. 5. „The Australian Government Performance Measurement and Reporting Framework (Pilot Project to Audit Key Performance Indicators)“, Australian National Audit Office., Commonwealth of Australia 2013.- 88p.
Program evaluation mechanisms, result evaluation indicators, efficiency evaluation criteria
III International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 98-103