Audit of the budget expenditure effectiveness to develop a modern urban environment and the ways of development of the urban improvement system

Abstract

Subject. This article discusses the particularities of the implementation of the Federal Project Development of a Comfortable Urban Environment and municipal programmes for the improvement of public open space. Objectives. The article aims to analyze various aspects of the improvement of public open areas considering the City of Volgograd as a case study. Methods. For the study, we used logical and statistical analyses. Results. The article presents an author-developed methodology for auditing the effectiveness of the use of budget funds allocated for the improvement and maintenance of public open areas in the cities of Russia. Conclusions. The results of the study can be used to design municipal programmes for the urban environment development.