Assessment of the Current State of the Budget Programs Implementation as an Object of Budget Expenditures Management

The article estimates the expenditures according to the program classification, reveals the positive and negative aspects of the budget programs optimization in Ukraine. On the one hand, there was a significant reduction in the number of planned and unfinished budget programs, as well as an increase in fully funded programs during 2011-2018. On the other hand, the inefficiency of the conducted optimization of the budget programs number in Ukraine has been proved, as reducing their number has a significant increase in expenditures for their implementation, as well as systematic underfunding of budget programs as a result of inefficient government policy in the allocation of budget expenditures has been revealed. It is proved that the main problems of the low level of budget programs implementation in Ukraine are the lack of a contiguity between budget and state planning; inefficient state policy in the field of state budget expenditures distribution; an excessive number of budget programs and allocation of unreasonable financing amounts for them at the planning stage. In the course of the study, proposals were made to optimize budgeting based on the formation of goals in accordance with the tasks of the strategic state socio-economic development. The article submits about necessity of optimization of budget programs in Ukraine that will allow to increase the efficiency level of their execution as well as budget funds use. It is proposed to increase the number of programs on a sectoral or departmental basis, or by the main administrator of funds; it will allow to increase the amount of funding for priority expenditure items of the state through the redistribution of budget resources. Emphasis is placed on the expediency of active involvement of public control and introduction of public reporting of the main managers of budget funds, which will increase the efficiency of budget programs realisation and the use of budget funds.