СКЛАДОВІ ФОРМУВАННЯ ПУБЛІЧНОСТІ ТА ПРОЗОРОСТІ ФІНАНСІВ НА РЕГІОНАЛЬНОМУ РІВНІ

Abstract

The article examines the issues of ensuring information transparency of financial relations at the level of local authorities. The purpose of the study is to analyze the existing methodological and methodical approaches to assessing the level of transparency of local finances and to determine the factors affecting the integral indicator of such an assessment. The relevance of assessing the publicity and transparency of financial relations at the local level, as a component of the mechanism for implementing the control function of finances, is substantiated. An analysis of the latest research and publications on this issue was carried out, which demonstrated the presence of significant interest on the part of Ukrainian scientists in the problem of transparency of local finances. The regulatory and legal prerequisites for the implementation of the principles of financial transparency, which contributed to the emergence of information portals and services that allow monitoring the state of formation and use of financial resources at the national and local levels, have been analyzed. The goal and main tasks of the implementation of the project "Transparency, financial health and competitiveness of municipalities" were considered, within the framework of which the portal "Transparency and financial health of 50 largest cities and 24 regions" was created. The methodological bases of the operation of this project at the stages of information collection, processing, and publication of the results have been determined. The composition and content of the system of indicators, which form integral assessments of the transparency levels of the regions of Ukraine and the 50 largest cities, were analyzed. It was determined that the components of their information policy and the openness of the budgeting procedure have the greatest contribution to ensuring the transparency of the regions. A comparative analysis of the level of transparency of the Sumy region and the cities of the Slobojan region was carried out. The method of determining the transparency rating of TransparentCities, which was developed by the public organization "Transparency International Ukraine", was considered. Based on the research materials, relevant conclusions were drawn and their future prospects were outlined.