BUDGET PROCESS ON THE LOCAL LEVEL: STEERING LINES
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 6, Issue
Abstract
The article is devoted to coverage of the directions of improvement the budget process at the local level. Were defined the concept of «participation budget» and the possibility of its implementation in Ukraine, also were determined the ways of attracting the inhabitants of the territorial community to the budget process are highlighted. The study allows focusing on international trends in the budget process and changing the principles of its implementation. The author proposes the following directions of improvement of the budget process at the local level: the implementation of the concept of the «budget of participation» through an exclusively formalized procedure for involving the public in the budget process and giving legal value to decisions made by the representatives of the respective territorial community. At the same time, it is necessary to take into account the specifics of a specific territorial community, which will be expressed in the authority of the relevant local self-government bodies to independently determine the subjects of the management in the budget process, which will be submitted to the public for consideration and how to involve it in general; implementation of mechanisms of public control over the budget process, such as: creating and participating panelists representing local communities in a select number of characters in the drafting of the budget, the examination of the implementation of budgetary powers of local governance, anti-corruption public examination decisions are made during the budget process, provision of electronic participation of citizens in the discussion of the draft budget; introduction a new participant in the budget process at the local level – the Accounts Chamber for constant monitoring of compliance with budget legislation; introduction the practice and forms of a more detailed report of budget funds for each program and project that was financed in the previous fiscal year; use the practice of establishing electronic cooperation between local governments and local state administrations during the budget process through the creation of joint information bases accessible to all entities with budget powers.
Authors and Affiliations
А. Й. Іванський
Keywords
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- EP ID EP479681
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