The thesis is devoted of the theoretical substantiation and development of scientific and methodological approaches and practical recommendations aimed at improving of the development of the state financial audit of the implementation of budget programs. The classification features of budget programs have been clarified and their types have been revealed. In addition to existing ones, an additional classification criterion is proposed "depending on the degree of risk of non-fulfillment of the program". Criteria for the implementation of budgetary programs, which correspond to indicators of efficiency economic and social efficiency, efficiency, economy and quality, are singled out. The definition of the concept of "state financial audit of the implementation of budget programs," which, in contrast to existing ones, takes into account such a morphological feature as the multivariance of the expected result is specified. The objective characteristics of the state audit of the implementation of budget programs are substantiated, which take into account: the effectiveness of management decisions made, the economy of the resources used, the determination of the factors influencing the result of recommendations on reducing their negative impact; creation of reserves of state financial resources; social and economic benefits. The model of the system of state financial audit of the implementation of budget programs is constructed, which, unlike existing ones, takes into account the theoretical and methodological basis, resource support, organizational support, functional potential, communication unit. The main tendencies of development of the state financial audit of the implementation of budget programs have been revealed. These include: improving the regulatory and legal support for the implementation of budgetary programs in the area of state financial auditing, developing national and implementing international standards for its implementation, assessing the quality of the state financial audit of budget programs, strengthening the preventive function of state financial auditing of budget programs and its implementation of the budget program. A methodical approach to assessing the level of development of the state financial audit of the implementation of budgetary programs was developed. It consists in: identifying indicators that characterize the financial, organizational, resource and functional support for the development of the state financial audit of budget programs; constructing a scale for assessing the level of development of the state financial audit of budget programs; calculation of the state financial audit development level and interpretation of the results of such an assessment. The scientific approach to the assessment of the quality of the state financial audit of the implementation of budget programs has been improved, which, unlike existing ones, makes it possible to identify stakeholders when assessing the quality of the state financial audit of budget programs; to select criteria of quality of the state financial audit of budget programs; to perform a gradual search of the quality criteria of the state financial audit of the implementation of budget programs; determine the optimal combination of the quality criteria of the state financial audit implementation of budget programs. The mechanism of development of the state financial audit of the implementation of budget programs is substantiated. The thoroughness and practical acceptability of the methodological approaches and recommendations proposed in the thesis are confirmed by the results of their approbation of budget programs on subjects of the state financial audit.
