FEATURES AND PROBLEMS OF PUBLIC CONTROL OVER THE IMPLEMENTATION OF LOCAL BUDGETS OF TERRITORIAL COMMUNITIES: ACCORDING TO THE RESULTS OF SOCIOLOGICAL ASSESSMENT

Abstract

Introduction. The decentralization reform, which began in 2014, aims not only to change the administrative structure of Ukraine, but also to change the budget system, which leads to an increase in potential risks of inefficient use of budget funds. To minimize the negative consequences of such risks, the public that is most interested in achieving the goals set by the local community budget should be used. The purpose of the article is to identify the features of the implementation of public control over the use of resources of local budgets in the territorial communities of Ukraine. Methods. The study used methods of analysis and synthesis to study the tools of public scrutiny and surveys to identify the views of civil society activists and experts on public scrutiny during decentralization reform. Results. The levels and tools of public control over the implementation of local budgets of amalgamated communities were identified in this work. There are four levels: information, consultation, dialogue, partnership. Emphasis is placed on the main instruments of public scrutiny, which include: public hearings, elements of e-democracy, advisory bodies, public councils and local elections. The results of a sociological survey (by conducting a survey) of public activists and specialists in the field of local finance in Lviv and Kharkiv regions are presented. According to most respondents, NGOs have more opportunities to control the spending of local budgets. The expediency of public control over local budgets was supported by the majority of respondents. Discussion of the use of budget funds, according to most respondents, is the most effective tool for public participation. The main problems, according to the survey, in the process of using budget funds are the low level of transparency of budget planning and implementation, as well as low efficiency of filling and spending budget funds. According to the results of the study, a number of obstacles to public control over the effective use of budget funds were identified. Descussion. Further research on public control over the observance of the budgets of territorial communities should focus on the legal features of such measures, as well as the prospects for the use of the tools defined in the article in the future.