It is registered
Ministry of Justice of Ukraine
July 9, 2020
of May 19, 2020 No. 223
About efficiency evaluation of the budget programs of the government budget
According to part six of Article 20 of the Budget code of Ukraine PRIKAZYVAYU:
1. Approve the Procedure of efficiency evaluation of the budget programs as the main managers of means of the government budget which is attached.
2. The main managers of means of the government budget perform efficiency evaluation of the budget programs for 2022 taking into account reports on accomplishment of passports of the budget programs for 2022 constituted taking into account item 4 of the Order of the Ministry of Finance of Ukraine of the December 29, 2002 No. 1098 "About passports of the budget programs" registered in the Ministry of Justice of Ukraine on January 21, 2003 at No. 47/7368.
In case of creation of results of efficiency evaluation of the budget programs for 2022 according to the Procedure of efficiency evaluation of the budget programs by the main managers of means of the government budget approved by this order in explanations concerning variations of planned targets of expenses and loan granting taking into account the changes made during the accounting period from planned targets of the expenses and loan granting determined according to the law On the Government budget of Ukraine specify numbers and dates of the corresponding regulatory legal acts.
3. To provide to department of the government budget submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.
4. To provide to department of document flow and control of execution of documents publication of this order after its state registration in the Ministry of Justice of Ukraine on the official site of the Ministry of Finance of Ukraine.
5. This order becomes effective from the date of its official publication.
6. I reserve control of execution of this order and I assign to deputy ministers according to distribution of obligations.
Approved by the Order of the Ministry of Finance of Ukraine of May 19, 2020, No. 223
1. This Procedure is developed according to part six of Article 20 of the Budget code of Ukraine and determines organizational and methodological bases of implementation of efficiency evaluation of the budget programs by the main managers of means of the government budget (further - the main managers).
2. The efficiency evaluation of the budget programs is performed at all stages of the budget process and provides measures for monitoring, the analysis and control of target and effective use of budgetary funds.
3. The purpose of evaluating efficiency of the budget programs is:
determination of efficiency and effectiveness of the budget program and finding of ways of their increase;
identification of the risks connected with implementation of the budget program and achievement of the expected results;
process improvement of implementation of the budget program;
improvement of quality of planning of the budget program;
ensuring transparency of use of budgetary funds, requirements satisfaction of society in information concerning efficiency and effectiveness of use of budgetary funds and the achieved results.
4. Tasks of efficiency evaluation of the budget programs is:
establishment of interrelation between the achieved results and the used amount of budgetary funds;
determination of extent of achievement of the planned purpose, accomplishment of tasks of the budget program by the analysis of accomplishment of productive indicators;
identification of the factors interfering accomplishment of the budget program and achievement of the planned productive indicators, their elimination and minimization of influence;
development of actions for increase in efficiency and effectiveness of use of budgetary funds;
acceptances of the management decisions directed to increase in efficiency and effectiveness of use of budgetary funds, qualities of planning of the budget program.
5. The main manager provides implementation of efficiency evaluation according to all budget programs within the budget settings established to it for the budget programs which it creates by preparation of offers for the Budget declaration and creation of the budget request.
6. Information sources for evaluating efficiency of the budget programs are the official state statistical, budget, financial and other reports, data of accounting, statistical and intraeconomic (managerial) recording, information and data containing in documents which are constituted and used in planning process and execution of the State Budget, information on the results of internal audit which are carried out by division of internal audit of the corresponding manager of budgetary funds, information on results of the control events held by the bodies authorized on control of observance of the budget legislation, results of the gender analysis of the budget programs other information obtained in the procedure established by the legislation.
During implementation of efficiency evaluation of the budget programs domestic and international standards, data obtained by results of questioning (poll) of receivers/users and suppliers of public services, Article in mass media, reports/reports/letter of public organizations, addresses of citizens, information of other executive bodies, companies, organizations, organizations can be used.
7. By results of efficiency evaluation of the budget programs the main managers within the powers take measures for increase in efficiency of budgeted expenses.
8. Results of efficiency evaluation of the budget programs are used for reasons for offers on modification of budget settings of the current budget period, list of the government budget and corresponding changes in passports of the budget programs, and also in time:
forming of offers to the Budget declaration and the budget request;
creation of passports of the budget programs and reports on their accomplishment;
preparation of information on achievement of the planned purpose, tasks and productive indicators of the budget programs, and also the purposes of state policy in the corresponding field of activity;
carrying out consideration of expenses of the government budget.
9. The main manager will organize and coordinates work of participants of the budget process (managers of budgetary funds of the lowest level and receivers of budgetary funds) on implementation of efficiency evaluation of the budget programs, determining measures for monitoring of accomplishment of the budget programs, the analysis and control of target, effective and productive use of budgetary funds, their contractors and terms of carrying out coordinated with stages of the budget process.
Such actions can join in the plan of activities of the main manager.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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