ПРОБЛЕМИ ОРГАНІЗАЦІЇ СЕРЕДНЬОСТРОКОВОГО БЮДЖЕТНОГО ПЛАНУВАННЯ НА МІСЦЕВОМУ РІВНІ

Abstract

The article reveals the basics of medium-term budget planning in Ukraine, identifies key elements of this process, analyzes the problems of its implementation at the local level. The relevance of the topic of the article is due to reforms in the budget planning system and the difficulties that arise in practice. The changes that have been systematically implemented over the last three years have radically changed the approaches to the application of medium-term planning in the budget process. The established system of medium-term planning has changed not only the methodological support of the process, but also provided for changes in organizational elements, which caused difficulties and requires special attention from both theoretical and practical points of view. Among such key issues in the article are considered – the problems of forming a system of goals and priorities of strategic, medium-term and operational nature, their relationship and impact on the implementation of medium-term planning. The deadlines for developing medium-term plans and the possibility of changing them under the pressure of different conditions also need to be studied. In the context of reforming the concept of strategic planning, the role of medium-term planning and financial support for the process of achieving goals is constantly growing. The compliance of the planning process with strategic priorities needs additional attention. Particular importance is attached to the process of compliance with regulatory and legal regulation of medium-term planning at all levels. There is also a need for improvement. regulatory framework at the local level in terms of the main organizational documents of the budget process. Despite the imperfection of the regulatory framework, changes and the nature of its reform need additional attention. The article reveals the impact of the problem of staffing and information support on the effectiveness of medium-term planning. The characteristic feature of the personnel potential of the medium-term planning process is the lack of motivation of youth to work in local self-government communities, which creates a problem of personnel hunger.