Abstract
In the context of deepening administrative and financial decentralization in Ukraine, issues of the effective functioning of the system of budgetary control at the local level are of particular importance. It is shown that local self-government bodies, having received new powers and additional resources, are not always able to manage them rationally, sometimes allowing misuse or even illegal use of them, are not engaged in finding reserves for increasing the local budgets. The institutional (organizational and legal) problems of functioning of the budgetary control system at the local level are found out. Among the main ones there are: excessive number of institutions with control powers; the lack of a unified legal framework for the functioning of budgetary control bodies at the level of local self-government; disorderly rights and responsibilities of entities authorized to control the compliance with budget legislation at the level of local self-government; weak public control over decisions of local self-government bodies regarding the use of community funds. The violations that take place in local government bodies at all stages of the budget process are systematized and their quantitative parameters are analyzed. The objective and subjective factors that give rise to such problems are revealed. The range of practical recommendations on improving the domestic system of budgetary control at the local level is given, in particular creation of a single budgetary control authority at the level of local self-government with the legitimate delegation of control functions to it and ensuring the independence from the government and local self-government bodies; strengthening and legislating the level of control and responsibility of the heads of the amalgamated territorial communities; implementation of follow-up monitoring of decisions taken by ATCs for their compliance with the current legislation of Ukraine; carrying out a complete inventory of ATCs land and its valuation, etc.
Highlights
In the context of deepening the reform of administrative and financial decentralization in Ukraine, issues of control over the formation, rational and efficient spending of local budgets’ funds become relevant
The improvement of budgetary control at the level of local selfgovernment may be facilitated by a number of steps:
- considering a significant number of entities authorized to carry out control at the local level, it is reasonable to create a single budgetary control authority at the level of local self-government with the legitimate delegation of control functions to it and the ensuring the independence from the government and local self-government bodies;
Summary
In the context of deepening the reform of administrative and financial decentralization in Ukraine, issues of control over the formation, rational and efficient spending of local budgets’ funds become relevant. The latest changes to the Budget Code of Ukraine have empowered the Accounting Chamber to carry out financial control measures regarding: the legality, completeness of accrual, timeliness of payment of national taxes and fees or their shares owned by the local budgets; the correctness of the calculation and distribution, timeliness and completeness of intergovernmental transfers, the legality and efficiency of the use of such transfers by managers and recipients of budget funds; the legality and efficiency of local budgets’ expenditures that are determined by the functions of the state and are transferred to the local self-government [13]. Tasks: control over local budgets’ revenues and their efficient use; control over the work of local self-governments in the budget process in accordance with their authorities; control over the rules of financial transactions and settlements; prevention of legislation violations and provision of compensation for losses
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