Program Budgeting Research Articles

PROGRAM-TARGET METHOD: PROBLEMS AND DIRECTIONS FOR IMPROVING APPLICATION IN THE BUDGET PROCESS OF CITY TERRITORIAL COMMUNITY

Objective. The objective of the article is to identify problems and directions for improving the application of the program-targeted method (PTM) in the budget process of the city territorial community. Methods. In the research process, the following general scientific methods and methods of cognition are used: methods of scientific abstraction, analysis and synthesis (for researching the theoretical aspects of the application of the program-targeted method, determining the main problems in the use of the program-targeted method in the budget process, developing directions for improving the application of the program-targeted method when forming and implementing local budgets), systematic generalization (to determine the principles of using budget funds, features and advantages of using the program-targeted method in the local budget), statistical analysis (to assess the effectiveness of budget programs of city territorial communities). Results. Based on the results of the conducted research, the essence of the program-targeted method and its advantages are determined (orientation on the solution of urgent community problems; the possibility of effective evaluation of the implementation of budget programs based on defined performance indicators; increasing transparency and access to information about the activities of local self-government; improving the skills of management personnel and ensuring financial independence of the community; improving the quality of budget policy; promoting sustainable development). An assessment of the effectiveness of the budget programs of the Kryvyi Rih City Territorial Community is carried out, and the problems of applying the program-targeted method in the formation and implementation of the budget programs of the Kryvyi Rih City Territorial Community are identified (lack of consistency between medium-term and strategic budget planning, a single methodical approach to evaluating the effectiveness of budget programs; imperfection of existing approaches to assessment of the PCM; lack of a clear connection between the purpose and tasks of the program and its name; the need to attract a large number of diverse resources; insufficient qualified specialists; limited public participation in the processes of developing budget programs; lack of a clear monitoring system), proposed measures to improve the application of software the target method in the budget process at the local level (ensuring a close connection between medium-term and strategic budget planning; introducing a unified approach to assessing the effectiveness of the (PTM); unification of calculations according to budget programs; revision of performance indicators and introduction of integral performance indicator, implementation of limit values for performance indicators; review of the approach to the naming of budget programs, development and approval of a specific list of budget programs; full transition to three-year program-targeted planning of budget programs; optimization of involved resources; ensuring active participation of the public during the formation and implementation of budget programs; improvement of the monitoring system).

ANALYTICAL RESEARCH OF THE RESULTS OF SOCIAL AND ECONOMIC DEVELOPMENT PROGRAM IMPLEMENTATION BY THE LOCAL AUTHORITIES OF KRYVIY RIH AND STRATEGIC GOALS OF ITS ACHIEVEMENT

Objective. The objective of the study is the substantiation of the goals and principles of state programs of regional development, the identification of influencing factors on the process of developing programs of socio-economic development of the city of Kryvyi Rih, and the development of strategic directions for the effective and efficient implementation of regional development programs. Methods. When preparing the article, general and special methods of scientific research are used, in particular, the method of retrospective analysis and synthesis - to generalize the main theoretical approaches to the formation and implementation of the local socio-economic development program and the order of its development; dialectical method - for a comprehensive study of relations between state administrations and local authorities; graphoanalytical – for a schematic representation of the theoretical and practical provisions of the research; method of system analysis - to determine the priority directions of reforming the socio-economic development program by the local authorities of a specific territorial community. Results. The definition of «local program of economic and social development» is studied, in particular according to the term, as well as the concepts of «regional development program» and «budget programs», which are closely related to the local program of socio-economic development. It is proved that the principles of development of local socio-economic development programs are defined as the expected achievements based on the results of the implementation of a complex of interrelated tasks and measures aimed at solving the most important issues of the development of the united territorial community. Analytical studies of the results of the implementation of the Social Protection Program for certain categories of Kryvyi Rih residents and the dynamics of the total amount of funding under this program for 2018-2022 are out. It is determined that in order to implement the measures of the Program for the Perspective Development of Education in Kryvyi Rih for 2019-2024, free meals are provided to pupils and children from large families in general education institutions of the city, children from student families in preschool institutions of the city, children whose parents were involved or killed or went missing as a result of the events in the East of Ukraine. It is noted that culture, the financing of which is provided for by the legislation of Ukraine from the local budget, is of no less importance for the development of Kryvyi Rih in the humanitarian sphere.. Special attention is paid to the Program for the reimbursement of part of the loans provided by the association of co-owners of apartment buildings and housing and construction cooperatives for the implementation of energy-efficient measures in the housing sector for 2016-2023. It is emphasized that for the purpose of social support of all categories of citizens of Ukraine who are in the territory of the Kryvyi Rih urban territorial community, during the period of martial law in Ukraine, and to increase their social security, free travel in public municipal public transport is introduced in the city. It should be noted that the Strategic Development Plan of the city of Kryvyi Rih for the period until 2025 has been approved at the local level, based on a transformational version of the city's development, which reflects the focus on supporting the positive development vector of all spheres of the city's life, innovative renewal and diversification of the economy. It is emphasized that the chosen Strategy provides for the provision of coordinated joint actions of local executive bodies and local self-government bodies in the conditions of a military/post-war state in order to implement a unified state policy for the development of Ukraine at the district level. The authors formulate strategic directions for effective and efficient implementation of Kryvyi Rih Socio-Economic Development Program for 2023-2025 based on the principles of developing local socio-economic development programs, namely: decentralization of management; development of interregional cooperation; implementation of a system for identifying and assessing priority social problems of a certain territory; optimization of state management structures and procedures; implementation of an active resource strategy by bodies of executive power and local self-government; promotion of public activity and development of various forms of self-organization of the population; raising the level of social culture and education of employees of state administration and local authorities, deputies of all levels.

30 by 2030 campaign

Primary Health Care (PHC) is a cornerstone of universal health coverage (UHC). To prevent diseases and holistically treat people, community-based primary healthcare systems need to be strengthened. PHC is an approach that aims to address physical, mental, and social health and well-being, and to provide comprehensive care for a person's health needs throughout life rather than focus on treating a specific set of diseases. To achieve this approach, we must strengthen horizontal PHC systems and encourage vertical programmes, including disease-specific programmes, to be developed, integrated, and implemented in the context of integrated Primary Health Care.
 In early 2020 the WHO Collaborating Centre on Family Medicine and Primary Health Care launched the 30by2030 campaign (https://www.30by2030.net), whereby signatories are asking donors of vertical disease-oriented projects to invest at least 30% of their budgets for vertical programs in strengthening coordinated and integrated primary health care. The initiative is a pull of efforts of different organizations such as Wonca: World Organisation of Family Doctors, The Network: Towards Unity for Health (TUFH), African Forum for Primary Health Care, European Forum for Primary Care, PRIMAFAMED network, among others.
 The 30 by 2030 has two aims: the first one is to inform and raise awareness of the impact of vertical programs on health systems. Most of the private and external funds, which represent one-third of the total spending of PHC, are channelled through programmes that focus on the health problems of specific population subgroups (e.g., HIV, tuberculosis, malaria) which also leads to inequity by disease. The second aim is to call for international donors to assign 30% of their vertical top-down, disease-oriented budgets to strengthen primary healthcare services through coordination, increased human resources and improved infrastructure.

Leadership Impact on Lecturer Retention at University Preparation Programs in Malaysia

Many higher education institutions (HEIs) offer pre-university/foundation programs that help students transition from secondary school to universities, in Malaysia, or around the world. To be globally competitive and meet the needs of students looking to enter world class universities, HEIs in Malaysia often need to employ expatriate lecturers (ELs) (Trembath, 2016). Many ELs choose to depart their institution at the end of their first contract. This can have a negative impact on programs and adds additional recruitment costs to program budgets (Theron et al., 2014). This study’s purpose was to understand the importance of leadership and organizational climate on ELs’ decision to either renew their contract or depart. The objective was to provide the leaders of such programs with insights to help them mitigate the challenges expatriates face and develop a supportive environment that encourages longer-term commitment of lecturers beyond an initial contract.
 A convergent, parallel mixed methods research design was used for this study in which 63 participants completed an online questionnaire. In addition, 31 participants also completed a semi-structured interview. The research population for this study included current and former ELs who have worked at university preparation programs at Malaysian HEIs.
 Five themes that affect EL retention surfaced from the analysis of the qualitative and quantitative data: (a) professional growth and fulfilment, (b) the direct influence of the leader, (c) institutional factors, (d) cultural adjustment factors (Froese, 2012), and (e) country-specific factors. These key factors have influenced the decision making around contract renewal for ELs at Malaysian HEIs.
 Based on the results of this study, The Leadership Model for Expatriate Lecturer Satisfaction and Fulfillment was developed in order to guide program directors in developing a system to foster the conditions that encourage EL retention.

Funding of the activities of religious organizations in Ukraine

This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious architectural monuments, as well as the educational subventions that can be directed to private institutions of secondary education founded by religious organizations). However, financing religious organizations is also possible from other public funds, particularly local self-government budgets. The so-called “indirect” funding of religious organizations takes the form of tax benefits, discounts on natural gas and electricity, as well as free transfer of property. The analyses concerning the self-funding of religious organizations are focused on voluntary donations made by faithful as well as the economic activity of enterprises founded by religious organizations. The considerations aim to facilitate the choice of possible directions and types of activity of religious organizations, taking the provisions of financial law into account.

Simulation‐based decision‐making and implementation of tools in hybrid crop breeding pipelines

AbstractNew technologies have been developed over the last few years aiming to support breeding pipeline optimization for long‐term genetic gains. However, the implementation of these new tools and their impact on any breeding program's budget are not well studied. Here, we compare multiple breeding pipeline strategies accounting for genomic selection and high‐throughput phenotyping (HTP) by means of hybrid gain and cost‐effectiveness. We simulated a hybrid crop breeding program through coalescent theory. We compared two strategies for parental updates and four breeding pipelines: conventional breeding pipeline; conventional breeding pipeline with HTP; conventional breeding pipeline with genomic selection; conventional breeding pipeline with genomic selection and HTP. All analyses were implemented under three different levels of genotype‐by‐environment interaction (G×E) and two trait heritabilities (0.3 and 0.7). Overall, the results show that scenarios with early parental selection perform better than the others. In addition, the implementation of HTP delivered the highest hybrid gain in the long‐term, whereas the implementation of genomic selection seems to be more cost‐effective. We suggest, considering breeding programs with complex trait inheritance and accounting for higher levels of G×E, investing in breeding pipelines accounting for genomic selection as a strategy to create and maintain long‐term hybrid gain. Moreover, considering an unconstrained budget, the investment in both, genomic selection and HTP, represents the best strategy. Hence, these results provide strategies that may aid breeders in optimizing self‐pollination breeding programs.

Integrating climate change and regulating budget processes in Georgia

An important priority for managing finances at the state level in Georgia is the mid-term and annual budgetary process and the gradual integration of the negative consequences caused by climate change in this process. Perfection of state finance management harmonized with international standards is an integral part of the budget system and is an opportunity to connect the goal of climate change and sustainable development. Today, economically developed countries and Georgia are well aware that one of the key directions in assessing the country's fiscal risks is the assessment of risks related to climate change and the possibility of potential consequences and losses arising from it, and their consideration in budgetary processes. Also the importance of climate change mitigation and adaptation costs, which in turn represents a step forward towards the goal of sustainable development. The paper analyzes the step-by-step approach of integrating climate change into the medium-term and annual budgeting process in Georgia, finding the necessary tools and means to update the action plans and budget programs related to climate change in the budgetary processes, which is still a challenge, remains open and has not yet been established as a final result.

Do the mechanisms of the program budget improve the consumption of credits allocated to the State budget? Evidence in ministerial departments in Cameroon

The objective of this article is to examine the effect of program budget mechanisms on the consumption of budget appropriations in Cameroon. To achieve this, on the one hand, we used the financial execution reports (commitment, liquidation and authorization rates for public expenditure) of the Cameroon State budget over the period 2003-2022. On the other hand, we used information from a survey carried out among 475 actors in the performance chain in the central services of 29 ministerial departments of the State of this country. The results obtained using descriptive statistics and the non-parametric Mann-Whitney mean comparison test indicate that the switch from the means budget to the program budget led to a significant improvement in the level of budget credit consumption. The results of the probit regression also show that, with the exception of the relaxation of financial controls, the effect of which on the level of credit consumption is negative, the other mechanisms of the program budget, namely the fungibility of credits and accountability of managers have a positive effect. The study recommends streamlining financial controls.
 Keywords: Program budget, budgetary appropriations, fungibility of appropriations, financial controls, Cameroon

Пріоритети бюджетної політики в умовах воєнного стану та повоєнного відновлення України

Introduction. Various financial and economic crises, shocks, including the introduction of martial law, affect the state of implementation and fundamentally change the priorities of budget policy, and therefore require timely adjustment of the main directions and macro indicators. Fiscal risks are increasing, exogenous and endogenous factors are exerting a powerful influence on the financial and budgetary system, which requires special attention to the analysis of the state of formation of budget revenues, determination of priorities, rational distribution and effective use of budget expenditures. Problem Statement. Budgetary policy under martial law has not been sufficiently studied. The outlined problems require in-depth study, as this policy must be rational, efficient, effective, take into account the conditions of the war and foresee real ways of further development in the post-war period. The purpose is to develop an algorithm for further development, to form an effective mechanism for the distribution and redistribution of budget funds, to increase the efficiency and effectiveness of budget policy during the recovery period of Ukraine based on an analysis of its priorities in war conditions, their features, expediency and justification. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. During the war, the issue of the effectiveness of the management of the country's financial resources becomes relevant. The analysis of the structure of budget expenditures demonstrates the priorities of the budget policy within the concentrated volume of financial resources, the possibilities of the state or local budgets for financing activities, the corresponding category of expenditures. In 2022, there were significant changes in budget policy priorities, caused by a full-scale Russian invasion and the need for a significant increase in funding for the security and defense sector. There was a problem with servicing the state debt and the impossibility of filling the revenue part of the state and local budgets to form the appropriate level of expenditures, which is a characteristic feature of a country whose economy is engulfed in war. The analysis of expenditures by types of budgets and the structure of the consolidated budget by functional classification shows that the priorities of the budget policy in peacetime and in the conditions of martial law are different. The hypothesis regarding the differentiation of the budget by military significance is put forward and substantiated. Conclusions. If before the war, the priorities of budget policy were the post-pandemic recovery of the economy and the direction of investments in the country's future, now - ensuring defense capability and stable functioning. Redirecting a significant amount of financial resources to the needs of the security and defense sector of Ukraine is an appropriate, justified and justified step. In the post-war period, the priorities of budget policy will change, based on those tasks and goals, which will be determined by medium- and long-term programs for the recovery and development of Ukraine. At the same time, the task of increasing the potential of the Armed Forces of Ukraine and the development of the military-industrial complex will continue to be a priority area of budget policy. In order to increase the effectiveness of budget policy and its effectiveness, it is necessary to reform outdated methods and approaches to managing budget expenditures, introduce full-fledged medium-term budget planning, constantly analyze the tasks and goals of budget programs, achieve the planned results, and on this basis develop proposals regarding the features of the further implementation of these programs in planned and subsequent budget periods.

The Assessment of Public Health Capacities at Local Self-governments in Serbia

The objective of this quantitative study was to examine the impact of selected factors on the level and state of public health capacities in local self-government units in 2021. This survey included 77 out of 145 local self-government units in the Republic of Serbia and examined six dimensions defined by the Law on Public Health. The results of the Pearson correlation showed that there were statistically significant correlations between the effectiveness of the realized program budget and microbiologically defective drinking water samples from the so-called village water supply systems, defective samples of drinking water from public taps, unsatisfactory analyses of wastewater samples, and the number of mandated fines issued. The results of the logistic regression model showed that the local self-government units that received assistance from the Standing Conference of Towns and Municipalities were 5.6 times more likely to perform analyses of their health status.

PENGANGGARAN BERBASIS KINERJA PADA PEMERINTAH DESA CUPAK KABUPATEN JOMBANG

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.

A Bi-level model for district-fairness participatory budgeting: Decomposition methods and application

Participatory budgeting is one of the most well-known and widespread participatory programs implemented in many municipalities worldwide. Targeting poorer regions to receive a greater per capita amount of spending than wealthier regions is the most important transformational aspect of participatory budgeting. However, current approaches do not provide a precise method for achieving social justice through participatory budgeting. This paper proposes a bi-level mixed-integer non-linear optimization framework under the partial cooperation assumption to promote social justice in participatory budgeting programs. In addition, single-level reformulation and linearization techniques are presented, along with valid inequalities that speed up their resolution procedure. The single-level linear problem is solved using the Benders decomposition algorithm to find global optimality. To improve the computational performance of the proposed model on large-scale instances, a hierarchical iterative, evolutionary algorithm is proposed based on the hybrid binary particle swarm optimization and gravitational search algorithm. To illustrate the capability of the proposed model, computational experiments were conducted on both adapted examples from the literature and real-world, large-scale cases implemented in recent years in Warsaw, the capital of Poland. The results show that the proposed model is significantly more efficient, affordable, and faster than other methods presented in the literature, such as the Greedy rule and ε-district-fair lottery. In addition, the proposed model is fully operational for real-world societal problems.

Measuring the value of rent stabilization and understanding its implications for racial inequality: Evidence from New York City

Amid a renewed interest in rent control due to the housing affordability crisis, the scope and distribution of its benefits remain underexplored. Using methodological innovations, this study quantifies rent discounts for rent-stabilized units in New York City (NYC) from 2002 to 2017. We estimate an average discount of $410 per month. Additionally, we note that these discounts are: (1) not progressively distributed towards lower-income households; (2) more pronounced in Manhattan and increasing in gentrifying areas; and (3) double for households correctly aware of the policy. The aggregate rent discounts range between $4 and $5.4 billion annually, representing 10%–14% of the federal budget for means-tested housing programs. While White tenants received larger rent discounts in the 2000s, racial disparities in these discounts have largely diminished since 2011, consistent with patterns in spatial sorting and gentrification.

Public Trust in the Implementation of the Corporate Social Responsibility Program in the Border Areas of Nunukan Regency

Public trust refers to a community’s understanding of the company’s commitment to minimizing negative impacts and increasing positive benefits to the company’s mining activities. This study aims to analyze public trust in the implementation of the mining corporate social responsibility program in the North Kalimantan province. The research method applied was qualitative analysis by conducting in-depth interviews and a documentation study related to the mining corporate social responsibility program in North Kalimantan province. The results showed that public trust in the implementation of CSR programs in North Kalimantan province did not run as expected. This can be observed through the implementation of programs that are not transparent in the management of IUPs and information disclosure, which are still very limited. Similarly, accountability for program implementation is not good because of the non-detailed form of the activity budget report. Meanwhile, the government’s responsiveness still needs to be improved, both in terms of implementing the program and solving problems effectively. The government is also expected to be more assertive, have a mechanism for sanctions against companies that do not carry out the CSR program, and provide intensive guidance regarding the form of program implementation and budgeting.
 Keywords: public trust, corporate social responsibility

IMPACT ANALYSIS OF ONE VILLAGE ONE HAFIDZ PROGRAM IN IMPROVING THE QUALITY OF HUMAN RESOURCES IN WEST JAVA

One Village One Hafidz Program is a program that aims to motivate the community and create Hafidz in the village, in an effort to realize the Vision of West Java Inner and Outer Champion. The program is in line with the central government's vision to improve the quality of human resources, which not only emphasizes technology and education, but also religious values need to be improved. This study aims to determine the improvement of the quality of human resources through the One Village One Hafidz Program in West Java and to determine the inhibiting and supporting factors of the strategy to improve human resources through the One Village One Hafidz Program. The type of research used in this research is quantitative research. This study describes how the government is improving human resources through the One Village One Hafidz program in West Java. The types of data used are primary data and secondary data. Primary data was obtained through distributing questionnaires to research respondents. The questionnaire is in the form of open and close ended questions distributed via Google Form. While secondary data comes from articles, journals or related literature. The results of data analysis show that all variables tested in this study have a positive and significant effect on program success. The results of the analysis show that the dimensions of awareness building, meeting program needs, leaders support the program, setting program targets and budgets according to scope has the largest loading factor value

Do programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon

This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.

Journal Series on Governance and Management of IT in Electronic-Based Government Systems (SPBE) in Indonesia

SPBE Governance and Management is a framework that guarantees the implementation of regulation, direction and control in the implementation of SPBE in an integrated manner. SPBE Governance and Management aims to ensure that SPBE elements consist of the National SPBE Master Plan, SPBE Architecture, SPBE Roadmap, SPBE Program Plan and Budget, Business Process, Data and Information, SPBE Infrastructure, SPBE Application, SPBE Security, and Services SPBE. to achieve SPBE goals. In implementing all SPBE elements, integration and harmonization between the National SPBE and Regional SPBE are required. Therefore, this thesis research raises SPBE Governance and Management in accordance with COBIT 2019 as a governance framework that is set globally. Thus, this research will provide recommendations for the implementation of SPBE in Indonesia which can provide appropriate benefits for SPBE users, namely the community, business actors, civil servants, and other government agencies, and have detailed objectives and activities in accordance with COBIT 2019.

Traceability of meat products with incorporated functional ingredients

The demand for natural and functional food products is constantly increasing, driving the research on new ingredients and technologies to enhance the quality and safety of meat products. This literature review focuses on the application of new functional ingredients and traceability of meat products to ensure their quality. The study examines the surface treatment of meat with bioactive substances such as dihydroquercetin from Larix sibirica Ledeb, rosemary extract (Rosmarinus officinalis), and distilled rose petal extract (Rosa damescena Mill.). Additionally, the inclusion of functional ingredients such as dried goji berries (Lycium barbarum) and pumpkin (Cucurbita moschata) in meat matrices is discussed. The research highlights the potential benefits of these functional ingredients in inhibiting lipid oxidation, preserving color, and improving the taste qualities of meat products. The inclusion of natural antioxidants and bioactive compounds derived from plants presents a promising alternative to synthetic additives. Furthermore, the reduction of potentially harmful substances, such as nitrites, in meat products is achieved through the inclusion of functional ingredients. To ensure the quality and safety of these functionally processed meat products, a traceability system is proposed. This system includes documentation of ingredient origin, production processes, and packaging information. Implementing a traceability system enables the tracking of product movement and distribution throughout the supply chain, thereby confirming the positive effects of the ingredients and ensuring consumer trust. The aim of this article is to integrate new functional ingredients and implement a traceability system to enhance the quality, safety, and acceptability of meat products by consumers. These approaches align with the growing demand for natural and high-quality food products, opening opportunities for innovation in the meat industry. Funding information: The materials were prepared within the framework of the "Zhas Galym" project within the scientific and technical program AP15473123 "Digitalization of the traceability system of meat products to improve the quality of semi-smoked sausages during long-term storage" of the budget program 217 "Development of Science" subprogram 102 "Grant financing of scientific research" of the Ministry of Science and Higher Education of the Republic of Kazakhstan for 2022-2024.

Budget programmes as a tool for ensuring self-sufficiency of territorial communities and an object of accounting

The article analyses the state and sources of formation of local budgets of territorial communities of Ukraine. It is established that the development of territorial communities, despite their significant own potential, largely depends on transfers from the state budget.
 The main substantive characteristic of a self-sufficient community is defined and it is proposed to calculate indicators for assessing its status at two levels, which are formed by own revenues and transfers.
 The main instrument for creating an effective and efficient mechanism for the use of funds in a community is budget programmes. In order for budget programmes to fulfil their goals and objectives and achieve the expected results, it is important to classify them according to the features that characterise expenditures that address the needs of the community. The study allowed us to identify 10 classification characteristics of budget programmes, which are the key to the scientifically sound development of financial and management accounting in budgetary institutions.
 In the context of management accounting, budget programmes should be viewed as centres of responsibility for expenditures and their results. Under such conditions, the main provisions of the programme-targeted method of managing budget funds will be fully used.
 However, in order to introduce management accounting of budget programmes, it is necessary to create information screens to display business transactions on the formation of expenses at the expense of budgetary funds. Taking into account the specifics of the chart of accounts in the public sector, the author substantiates the possibility of keeping records of expenses in the context of budget programmes and the formation of their performance indicators on account 16 «Production» or on a new account with a free code 19 «Expenses for the implementation of budget programmes».

The Influence of Budget Allocation in the Adoption of Green Procurement: The Case of Mwanza City Council

This study examined the influence of budget allocation in adopting green procurement at Mwanza City Council. The study used a cross-sectional research design while stratified and purposive sampling strategies were deployed to select 102 respondents. The data were collected through questionnaires and interviews. The data collected through questionnaires were analysed using descriptive and regression analysis with the aid of SPSS, while data collected through interviews were analysed using content analysis. The study found that the correlation between budget allocation and the adoption of green procurement has a Pearson correlation coefficient of 0.901. This correlation is highly significant at the 0.01 level (2-tailed), indicating a strong positive relationship between these variables. This implies that organisations will likely adopt green procurement practices as budget allocation towards green procurement increases. The study concludes that budget allocation is crucial in the adoption of green procurement for several reasons, primarily because transitioning to environmentally friendly practices often involves initial investment and ongoing expenses. Implementing green procurement practices involves purchasing environmentally friendly products and technologies, which could have higher upfront costs compared to conventional alternatives. The study recommends that the organisation should allocate a budget for training programs to educate employees about the principles and benefits of green procurement. This can involve workshops, seminars, or online training modules to ensure that all stakeholders understand the importance of sustainability and are equipped with the necessary knowledge to make informed decisions.