METHODICAL SUPPORT OF RESULTS-ORIENTED BUDGETING IN THE LOCAL SELF-GOVERNANCE SYSTEM

Abstract

The article proposes a model of result-oriented budgeting, which is formed on the basis of the program-targeted approach and which is recommended for use by local governments in the context of expanding the independence of Ukrainian regions. Its use adds to the effectiveness of budgeting, creates the conditions for direct responsibility to the population of a particular territory, and forms a mechanism for monitoring the cost of budget services.The contents of the concepts of "budget service" and "public service" are disclosed. The second concept is broader, since it additionally includes the corresponding services that are provided by institutional units.The concept of a budget service passport or document is also clarified, which establishes the procedure and procedure for providing a budget service, which is paid for from the budget and is focused on the reflection of the final results.It is significant that the strategic directions of reforming the budget system are becoming the transition from territorial formation to program-targeted budgeting, which links the distribution of budget funds with clearly defined goals and objectives. The tasks of the local budget in a result-oriented budgeting system are to establish cost priorities, provide autonomy in operational management, create incentives for cost savings, and closely connect budget costs with budget policy priorities.It is possible to implement the result-oriented budgeting method in the budget sphere management system of territorial entities by introducing a budget service passport, which is a set of requirements for its quality, including the effectiveness of its provision. A budget service passport will allow clarifying its nature and features, quantitative parameters, a list of permits, a circle of consumers, and funding levels.