title: ÐÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² ÑÑÐµÑÐµ Ð·Ð´ÑÐ°Ð²Ð¾Ð¾Ñ ÑÐ°Ð½ÐµÐ½Ð¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Performance audit of use of budget funds in the sphere in healthcare
Creators: name: ÐÑÐ´ÑÑÐ²ÑÐµÐ²Ð°, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÐºÑÐ¸ÑÐµÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð·Ð´ÑÐ°Ð²Ð¾Ð¾Ñ ÑÐ°Ð½ÐµÐ½Ð¸Ðµ
Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÐµÑÐ²Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð·Ð²ÐµÐ½Ð° Ð·Ð´ÑÐ°Ð²Ð¾Ð¾Ñ ÑÐ°Ð½ÐµÐ½Ð¸Ñ
performance audit
budget funds
performance audit criteria
healthcare
modernization of primary healthcare

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description: The subject of the graduate qualification work is "Performance audit of budget funds in healthcare". The relevance of the chosen topic lies in the need to organize an assessment of the effectiveness of spending budget funds allocated to healthcare. The relevance of this research is to solve the emerging key problem in assessing effectiveness, namely the choice of evaluation criteria used in the performance audit in healthcare. The purpose of the research is to develop a methodology for conducting performance audit based on identifying current problems in determining the criteria for assessing the effectiveness of healthcare. The subject of the research is organizational, economic and managerial relations in the healthcare system. The object of the study is the healthcare system of the Russian Federation, St. Petersburg and the Nevsky district of St. Petersburg. The information basis of the work is statistical data from the Accounts Chamber of Russian federation, the Federal State Statistics Service, reports of government bodies, regulatory legal acts in the field of auditing effectiveness and healthcare. The research analyzed the healthcare system of the country and St. Petersburg, government programs in this sphere. The effectiveness of the modernization program of primary healthcare has been assessed using the example of St. Petersburg and the Nevsky district. Based on the identified problems, a list of criteria was proposed for evaluating the provision of new medical equipment to polyclinics under this program during the performance audit.