Published: 15 March 2014
Purpose. Consideration of the main scientific approaches to methodologies for assessment of economic efficiency of subordinate institutions in terms of reforming government and municipal services sector. Scientific novelty. Investigation of methods for assessing the financial condition of municipal institutions, as there is no single methodological approach for the definition and calculation of performance indicators of institution. Methods. Content analysis of basic scientific approaches; analysis of financial plans and reporting agencies; comparison study. Results. The model evaluates the quality and effectiveness of the use of budgetary resources: indicators of quality of financial management (budget and extrabudgetary), performance indicators of state (municipal) assets evaluation indicators of corruption in the procurement of goods and services, and more.