Program budgeting is directed at the increase of efficiency of the public sector. Development of state programs unites all instruments to achieve the objectives of the state policy. Thus, it is not in all realized programs that target indicators are carried out and the planned results are reached, at the same time in the conditions of restriction of budgetary appropriations the problem of assessment of their efficiency becomes very important.

In the article features of state programs are analyzed, approaches to the assessment of the efficiency of state programs are considered. Structural units and elements of the efficiency of state programs are allocated, the efficiency condition – existence of a direct interrelation between actions and the assessment indicators which is shown on the example of the program in the field of health care is formulated.

The authors specify and define the concept of efficiency in relation to the results of the programs implementation and investigate aspects of efficiency.

Approaches to the assessment of the efficiency of the budget programs are described. The important issue of the program efficiency evaluation still remains unresolved despite the fact that many evaluation methods and techniques can be used. Therefore questions of reliability and relevance of indicators continue to remain as most important ones.

The principles of the assessment of the efficiency and the criteria of the efficiency of budgetary expenses are found during the realization of state programs. Examples of the indicators are given and the algorithm which can be used to assess the efficiency of ecological programs is offered.

The article analyzes methods of monitoring and the assessment of programs. It proves that a complex assessment of efficiency allows to estimate objectively the effect of the financial resources invested by the state and to define the efficiency of the realization of the state policy in priority spheres.