AUDIT OF THE EFFECTIVENESS OF THE IMPLEMENTATION OF TERRITORIAL DEVELOPMENT PLANS

The article focuses on the disparities between regions that slow down economic growth. The article emphasizes that, despite the state creating regulatory and legal conditions to eliminate uneven development, practice shows the ineffectiveness of current approaches in achieving the goals of eliminating regional differences. In this regard, there is a need to modernize policies based on new principles and approaches, especially at the regional level, in order to cope with existing challenges. The main goal of the study is to develop proposals for improving mechanisms for the implementation of territorial programs that could contribute to a more balanced and effective development of all regions. The study uses various methodologies, including clarification and abstraction to define key terms, retrospective analysis to study historical data, comparative analysis to evaluate implementation of programs, a descriptive method for studying international and local experience, as well as documentary analysis for the development of regulations. At the same time, statistical methods are used to systematize data and scientific analysis to study the relationships between different levels of planning. Moreover, the article notes the need to improve performance assessment as a tool for optimizing and adjusting programs and plans for territorial development, methods and approaches to conducting audits, based on the analysis of current strategic documents and statistical data. It is recommended to improve the planning and development of territorial programs through economic diversification, increasing tax potential, the level of human capital and reducing bureaucratic processes. Special attention is paid to optimizing the selection of indicators for a more accurate and timely presentation of results. These proposals are aimed at creating a more balanced and targeted approach to regional development, ensuring more efficient use of resources and improving the quality of life of the population.