Методологічне та програмне забезпечення впровадження електронного документообігу на рівні місцевих бюджетів з використанням ІПК “Місцевий бюджет”

Abstract

Introduction. The effectiveness of local self-government bodies directly depends on the availability of an appropriate information base and the possibility of using digital tools. In conditions of armed conflict, the implementation of electronic documents into the budgetary process at the local level becomes particularly important, as there is a significant risk of document loss and restricted access to them. Problem Statement. Currently, there is a lack of methodology and practice for electronic document circulation at the level of local budgets in Ukraine using corresponding software products. Purpose. The objective is to substantiate the possibilities of implementing electronic document circulation at the level of local budgets using the “ISC Local Budget” software. Methods. Bibliographic analysis, graphical methods, and analysis and synthesis methods were used. The research is based on the existing functionality of “ISC Local Budget” software which was put into experimental operation. Results. Normative documents regulating the main aspects of the budget process at the level of local budgets have been analyzed. It has been noted that they contain relevant provisions foreseeing the possibilities of implementing electronic document circulation. The authors demonstrate the process of electronic document circulation for budget process participants at the local level in “ISC Local Budget” software. Conclusions. The proposed methodology for implementing electronic document circulation in local self-government bodies using “ISC Local Budget” software is highly relevant, as it will contribute to simplifying and optimizing their activities, providing more efficient, transparent, and convenient interaction among participants in the budget process.