Abstract
The article describes the principle of accountability of local self-government bodies in the conditions of decentralization of power in Ukraine.Decentralization as one of the reforms of the public power system is aimed at building a truly democratic and effective governance in Ukraine, in accordance with international and European standards and approaches. An essential feature of such governance is its transparency and accountability.It is proved that the reform of decentralization of power affected the content and purpose of the principle of accountability of local self-government bodies. The modern interpretation of the principle of accountability of local self-government is broader, between the duty of local self-government bodies and their officials to report on their activities.The law establishes minimum requirements for the implementation of the principle of accountability of local self-government bodies in the form of periodic reporting, while broad discretionary powers allow them to form their own communication strategies and plans, to choose various forms of communication and feedback with the community. The principle of accountability of local self-government bodies is closely related to the involvement of the public in decision-making at the local level and the development of public control. It creates the basis for the application of facilitation and mediation practices in the community.Implementation of the principle of accountability is mandatory and requires active and voluntary actions of local self-government bodies and officials. This distinguishes the principle of accountability from the principle of openness. The imperative requirement of accountability is a means of restraining local governments in their autonomy, which has been significantly expanded and deepened as a result of the decentralization of power.The key goal of the reform is the ability, efficiency, independence, self-sufficiency and independence of local self-government from the state. This, in turn, causes a number of risks and threats to the rule of law, anti-corruption security, interests of the community at the local level, etc. Therefore, a properly constructed system of checks and balances in local self-government is perhaps the most effective guarantee of ensuring the rule of law. In this system, the principle of accountability has a leading role, therefore it deserves systematic scientific attention.
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