This study provides a comprehensive analysis of the theoretical and methodological foundations for assessing the performance and implementation of budget programs to ensure the effective allocation and utilization of financial resources at the regional level under conditions of decentralization. The conceptual framework of the study involves the identification of performance indicators that enable the assessment of programs and the analysis of their final effectiveness, representing key results that allow for determining the degree of achievement of planned goals, identifying shortcomings in program execution, and formulating recommendations to improve the efficiency of budgetary resource utilization. Special attention is given to the differentiation of the proposed indicators, which form a set of criteria considering their role and significance in the evaluation system.The author proposes a comprehensive classification of performance indicators for budget programs, integrating qualitative and quantitative parameters that account for key impact objects (target groups and spheres of influence) at the local level of public administration. Within the framework of implementing the program-targeted method, which is the dominant approach in modern budgeting, the author systematizes performance indicators by categorizing them into four functional groups: expenditure indicators, output indicators, efficiency indicators, and quality indicators. The proposed classification demonstrates the multi-structural nature of the indicator system, ensuring a comprehensive monitoring framework for budget programs.The scientific and practical significance of the study lies in the development of methodological tools adapted to the national financial management practice and fully suitable for direct application by local self-government bodies for self-assessment and the identification of financial optimization reserves. The presented methodology is highly integrated with other components of the approach to effective financial management at the regional level, enhancing its practical value and creating prerequisites for the institutionalization of systematic evaluation as an integral part of the budget process at the local level. This fully aligns with the fundamental principles of the modern paradigm of financial and budgetary relations in ensuring regional development.

У представленому дослідженні здійснено ґрунтовний аналіз теоретико-методичних засад оцінювання результативності виконання та реалізації бюджетних програм для забезпечення ефективності розподілу та використання фінансових ресурсів на регіональному рівні в умовах децентралізації. Автором запропоновано комплексну класифікацію результативних показників бюджетних програм, що інтегрує якісні та кількісні параметри, які враховують основні об'єкти впливу (цільову групи та сферу впливу) на локальному рівні публічного управління. Запропонована класифікація демонструє поліструктурний характер системи індикаторів, що забезпечують комплексний моніторинг бюджетних програм.