Suchergebnisse

The old saws, "money makes the mare go" and "he who pays the piper calls the tune," make for awareness of the central importance of budgeting in government. While these expressions indicate the possibility of a measure of general understanding of public budgeting, they also are indicative of the ease with which superficiality and misconceptions may develop in this field. A public budget, one authority has rightly declared "… is not what most people conceive it to be. It is not figures about sums of money to be set aside for definite expenditures, nor is it a series of graphic charts, nor multitudes of sheets indicating limits not to be exceeded." While columns of figures, forms and procedures, and preparation of the budget document are important budget activities, they are only incidental to the basic functions of budgeting, which are to aid the executive in his job of management and to help simplify the task of the legislative body in determining policy. To carry out these two functions properly, the whole governmental organization, indeed, the citizenry, too, must be involved in budgeting.The budget is a psychological device to make people in an administrative organization think and, as will be explained more fully, to make the people themselves think about their government. Budget reformers, hard at work in this worthy cause since the model municipal corporation act of 1899 was drafted, have emphasized the executive's rôle in budgeting: "it shall be the duty of the Mayor … in each year to submit to the Council the annual budget …" The tendency has been for the executive and his budget officer, commonly the controller, to work up a budget and then impose it, with councilmanic consent, on the administration.

Local budget analysts may have a policy or control orientation during budget execution. Policy-oriented analysts execute the budget but also follow an active work plan, conducting policy analysis, program evaluation, & management improvement studies. In contrast, control-oriented analysts simply execute the budget. Previous research has found that the views of budget directors influence a budget office's orientation toward policy or control. This article finds that orientation is better explained by how the budget office is structured; the views of the elected board & city manager; budget staff size & experience; & analysts' nonpolicy-oriented responsibilities. To engage budget analysts more usefully during budget execution, city managers are advised to require a formal work plan, avoid assigning nonpolicy duties to analysts, appoint budget directors to direct the activities of budget offices, & locate budget analysts in finance departments. 3 Tables, 8 References. Adapted from the source document.

Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budgets of the Russian Federation as one of the criteria for the financial independence of the territories, which makes it possible to give a more complete assessment of the level of dependence of local budgets on the support provided. The article also considers some legal problems of budget regulation and their connection with the redistribution of powers between authorities of various levels.

The article considers the national practice of generating local budget revenues through subventions. It is stressed that within intergovernmental relations they provide an opportunity to allocate a fixed amount of funds from a higher-level budget to a lower-level budget in order to balance the latter, when there is an excess of expenditure over revenue. It is pointed out that the growth of their percentage results in reduced motivation of local authorities to increase their financial base, inertia of regional elite and dependency.It is also noted that within intergovernmental relations subventions play a key role in government support for social initiatives of local bodies and capital investments. They act as social transfers which provide approximately the same level of public goods and services across regions. An increase in the percentage of subventions within intergovernmental transfers positively affects the social environment of the regions.It is reasoned that the implementation of a new version of the Budget Code of Ukraine has made it possible to systematically use government support through intergovernmental transfers. In particular, local budgets would receive educational and medical subventions for carrying out investment projects. It is obvious that social support for local development is essential and undisputable, even though it diverts significant funds from the implementation of economic programmes and measures.A particular attention is paid to subventions for the implementation of investment projects which are seen as intergovernmental transfers that stimulate sustainable development of the territories. However, differences in geographical location, climate conditions, demographics and other factors impede its full availability to depressed regions. The relative weight of these subventions has been rather low and ultimately deteriorating to their successful functioning.

This book examines budgeting by analyzing the local government budget as a complex system, thus adding a new dimension to traditional budget textbooks. It is designed to complement existing textsnot replaceby putting the budget in a complex system, general equilibrium framework. A complex systems framework adds to conventional budget analysis in at least four ways: It looks at the budget as the result of many variables that are outside the finance departments purview; it understands that there are multiple interdependences among these variables; it suggests analysis of non-obvious relationships among actions in the budget process in order to optimize results; and it argues that the actors in the process must understand that their budgetary behaviors have indirect and far-reaching implications that go beyond the budget document. Jeffrey Chapman joined the ASU faculty in 1999 as the Director of the School of Public Affairs after 26 years at the University of Southern California. After four years as Director, he was appointed as Interim Dean of the College of Public Programs. Chapman retired as an Emeritus Foundation Professor of Applied Public Finance in 2013. He is a member of the Arizona Economic Round Table and is on the Board of Directors of the Grand Canyon Institute. In 2017, the Association of Budgeting and Financial Management awarded him the Aaron Wildavsky lifetime achievement award for public budgeting and finance.

At the present stage of development of Ukraine as a democratic and social state of law, the development of local self-government should be one of the priorities of the state policy. The article examines the nature and problems of local budgets in Ukraine and proposed a set of measures aimed at improving the development of intergovernmental relations, revealed the possibility of using global practices of local budgets in Ukraine. Also addresses the local budgets as the basis of the financial support of local, authorities. Current issues of democratic governance in Ukraine are considered in various contexts, the most important of which are high quality regulatory support, investigates and identifies possible ways of the positive movement in this direction and provided suggestions for addressing key challenges of local government in the country today.

Socio-economic and political transformation that took place in Ukrainian society over the past two decades, contributed to democratic change views on the nature and importance of the institute of local self-government in the state building process, based on local budgets - budgets of territorial communities of villages, their associations, towns, cities. Financial support of local communities is an important element of fiscal policy, regulation which determines the degree of efficiency of the implementation by local authorities of their functions and powers.

With the development of the institution of local self-government, the content and role of local budgets are changing. The article discusses the organizational structure of local government, which determines the importance of local budgets in the budgetary system of the country, in the potential use of centralized financial resources at various levels to solve socio-economic, socio-cultural, communal, and household problems.

1. The Local Budget as a Complex System—Concepts and Definitions -- 2. Fiscal Sustainability in the Short and Long Runs -- 3. The Revenue Module -- 4. The Expenditure Module -- 5. Debt -- 6. Economic Development -- 7. The Feedback Loop -- 8. Sustainability and Bliss -- 9. Conclusions and Recommendations.

The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, idealization, generalization, analogy, modeling, as well as special - expert survey, grouping, forecasting. Results of work. Decentralization today is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them the powerful sources of budget revenues previously assigned to the central government, and expanding the financial base of administrative-territorial formations. That is, the introduction of a new model of financial support for local budgets consists in expanding the rights of local authorities, the sources of their formation, giving them full budgetary independence and creating real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluating the effectiveness of budget programs is relevant for financial services workers. The field of application of results: territorial communities of Ukraine. Conclusions according to the article. One of the important problems in the formation of local budgets is to ensure balanced socio-economic development of the regions and the formation of inter-budgetary relations in order to increase the level of financial self-sufficiency by strengthening budgetary decentralization. In order for the community to be able to carry out its tasks, it must have adequate financial resources to cover its own expenses. It is likely that the formation of financially self-sufficient administrative-territorial units requires changes not only in tax and budgetary legislation, but also in the territorial size of communities, districts and regions.