Olendiy O. Governmental financial audit of tourism development budgetary programs

The dissertation is dedicated to the development of theoretical positions and practical recommendations, directed on introduction of progressive forms and methods of public financial audit to improve efficiency, effectiveness and legitimacy of the tourism development budget programs. A comprehensive approach to managing public financial audit of tourism development budgetary programs and model of the state financial audit of tourism development budgetary programs on the basis of a typical list of hypotheses were elaborated. Refined object, object, concept and subject of the state financial audit of budgetary programs. Improved types of efficiency of the budget programs. A method for prioritizing selection of budget programs for state financial audit was made. Formed the main directions of institutional support for public financial audit of budgetary programs. A model of the audit of budgetary programs and methods of evaluating the effectiveness of administrative decisions in the implementation of budget programs are worked.