Principles of Formation and Effectiveness of Implementation of Budget Programs in a Scientific Organization Using the Example of the National Academy of Sciences of Ukraine

Abstract

This paper explores the theoretical, methodological, and practical foundations for improving algorithms for funding scientific research through mechanisms for implementing budget programs before and during martial law. The problem is driven by the growing role of scientific and technical developments and their practical implementation, particularly in ensuring the state’s defense capability. Shortcomings have been identified in the determination and application of performance and effectiveness indicators for budget program implementation, as well as during their audits. The aim of the study is to identify the specific features of the tasks and implementation of budget programs by a scientific institution with the status of the chief administrator of budget funds, to improve the methodological foundations for determining program effectiveness, and to formulate recommendations for updating the algorithms for financing expenditures from the state budget. The principles of forming, planning, and implementing budget programs, according to which the National Academy of Sciences of Ukraine is funded as the leading scientific organization in Ukraine, are revealed. Monitoring of the tasks of budget programs was carried out, under which the organization and implementation of fundamental and applied scientific research, scientific and technical (experimental) developments are carried out in accordance with the priority areas of development of science and technology, the needs of the development of the national security and defense sector, the domestic economy, the solution of environmental, social, humanitarian and other problems, as well as the training and advanced training of personnel, support and development of scientific infrastructure, etc. The application of quantitative and qualitative indicators of the effectiveness of their implementation is analyzed. The algorithms for conducting audits of budget program implementation by supervisory bodies are examined. Approaches are proposed to improve audit control algorithms and enhance the effectiveness of budget program implementation by the chief administrator of budget funds, based on the comprehensive integration of financial and non-financial indicators.