THE PROGRAM-TARGET JUSTIFICATION OF EXPENDITURES ON EDUCATION ON THE LEVEL OF THE LOCAL BUDGET
Journal Title: Сталий розвиток економіки - Year 2018, Vol 38, Issue 1
Abstract
Purpose. To reveal the strategic, methodological and organizational principles of application of the program-target method in the context of planning of expenditures on education at the level of the local budget. Methodology of research. To achieve the goal in the research process, general scientific methods and techniques were used: monographic – for studying literary sources on the subject of research; formal logic – for analysis, generalization and systematization of the material; tabular and graphical – for visual representation of the received data; abstract-logical – when substantiating theoretical generalizations and conclusions. Findings. The theoretical aspects of the program-target method of planning of expenditures on the educational industry are considered. The analysis of expenditures on the educational sector from the budget of the city Lviv was carried out, on the basis of which it was established that the largest share of expenditures from this local budget is allocated to the financing of general educational institutions. It is proposed to strengthen the level of control over the allocation and use of funds for education at the level of the local budget through the provision of open access to public information on the use of monetary resources. Originality. It was substantiated that the program-target method at the level of the local budget of the city Lviv increases the efficiency of using budget funds. The effectiveness of its use in planning local budget expenditures for the educational sector can be increased by applying educational projects to the main spending units in the “Education” sector in order to reduce the financial burden on them, that is, the non-budget contribution, taking into account the index of capacity of the territories in the field of micro-lending. Practical value. The results obtained during the study will contribute to more effective result with the use of budgetary funds for the educational sector and can be offered for the implementation of an effective budget policy at the level of the local budgets.
Authors and Affiliations
Uliana Vatamaniuk-Zelinska, Olha Smolyn
Keywords
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