ОЦІНЮВАННЯ РІВНЯ БЮДЖЕТНОЇ БЕЗПЕКИ ОРГАНІВ МІСЦЕВОГО САМОВРЯДУВАННЯ

Abstract

Ensuring the state of budget security of local governments is impossible without an objective system of evaluation. The article is devoted to the generalization of the theoretical foundations of the system of assessing the level of budget security of local governments (authorities) and providing recommendations on how to implement it. The author performed a critical analysis of existing methods of assessing budget security at different levels of the national economy: the vast majority of scientific papers are devoted to assessing budget security at the state level, which corresponds to the macro level of the economy; search and development of separate indicators and complex systems of budget security assessment at the meso level, which corresponds to the level of the regional economy, have not become widespread in domestic scientific circles; the proposed indicators for assessing the budget security of local governments are insufficiently diversified. Attempts to build a comprehensive system for assessing the budget security of local governments did not take into account the fact of hierarchical dependence of the level of budget security of a particular local government from the budget security of wider facilities. The basic principles of building a system for assessing the budget security of local governments (authorities), which allows to ensure the objectivity of its results. The author proposed an algorithm for assessing the budget security of local governments in three stages, based on the hierarchical principle: assessment of the level of budget security of the state; assessment of the level of budget security of all local governments; assessment of the level of budget security of a specific local government body. Not every relative indicator that characterizes budget relations can be an indicator of budget security. The author proved that for an objective assessment of budget security at the local level it is necessary to take into account not only the indicators of completeness of budget indicators and efficiency of use of budget funds, but also the timeliness of all stages of the budget process.