Abstract
Subject. This article examines the methodology and practice of assessing the effectiveness of budget expenditures for the implementation of investment projects of public authorities. Objectives. The article aims to identify shortcomings in the methodological support for assessing the effectiveness of the use of budget funds for investment projects at the stage of their selection. Methods. For the study, we used the general scientific research methods. Results. The article presents the author-developed methodology for the selection of investment projects for capital investments in State-owned facilities, and also it supplements the list of criteria for assessing the effectiveness of investment projects. Conclusions and Relevance. The author-developed methodology can be used by any constituent entity of the Russian Federation, regardless of its budgetary provision, to increase the validity of the selection of investment projects based on a preliminary assessment of their effectiveness. The application of the developed methodology will contribute to the solution of strategic tasks of the country's social and economic development.
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