Use Of Budget Funds Research Articles

The potential of dialectic, institutional and behaviorist methodological approaches in the research of public

Introduction. The process of using funds from the state and local budgets is accompanied by deep problems that cause inefficient use of funds, unsatisfaction of the population's needs for public goods, and deterioration of the competitiveness of the national economy. A systematic solution to existing shortcomings involves not only the identification and analysis of problems, but also the clarification of their causes. Purpose is the rationale for building a methodology for scientific knowledge of budget expenditures, which includes dialectical, institutional and behavioral methodological approaches and is aimed at a comprehensive study of theoretical and applied aspects of the use of state and local budget funds. Method (methodology). In the research process, general and specific methods of scientific knowledge were applied, namely: the method of scientific generalization, the method of analysis and synthesis, historical and inductive methods, as well as the tabular method. Results. Dialectical, institutional, and behavioral methodological approaches are built into the basis of the developed methodology. The dialectical method of scientific knowledge of the phenomenon of budget expenditures reveals the structure of mutual dependence of thinking and being, which leads to the evolution of the phenomenon itself. For scientific knowledge of budget expenditures using the institutional methodological approach, it is necessary to study the nature of the formation and development of institutions that determine the volume, structure, and effectiveness of budget expenditures. Within the framework of the behavioral methodological approach, opportunities are opened for the development of recommendations for improving the procedure for the formation and execution of budget expenditures, which contribute to a more complete consideration of people's interests when determining budget priorities and achieving higher evaluations by society of decisions regarding the distribution and use of budget funds.

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

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.

Стійкість фінансової системи: сутність, вразливість, шляхи забезпечення

The state financial system must function smoothly and respond promptly to destabilizing exogenous and endogenous factors that can arise at any time. Therefore, ensuring the financial system's stability and improving its mechanisms is an important component of public policy. The purpose of the article is to reveal the essence of the financial system's stability, identify internal factors of the financial vulnerability of Ukraine that may affect the effectiveness of the country's financial system, and find ways to overcome them. The content of the concept of "stability of the financial system" is revealed. It is established that the use of different terminology indicates the complexity and, at the same time, the versatility of this term. According to international experience, the country's central bank has a decisive role in assessing the stability of the financial system; in Ukraine, this function is performed by the National Bank of Ukraine. It was found that inefficient use of budget funds is one of the key factors in the financial system's vulnerability. The state of execution of the State Budget of Ukraine in 2020 is analyzed. It has been established that over the last decade, the budget has been executed with a deficit, and the existence of a significant budget deficit leads to a movement in the “debt spiral”. The Government borrows a significant amount of money to implement the budget, and therefore it is becoming increasingly difficult to attract them on reasonable terms. Failure to receive the funds leads to late spending. Thus, the budget deficit, public debt, and inefficient use of budget funds are the internal factors that increase the financial system's vulnerability and undermine its stability.

Програмно-цільовий метод і проблеми його застосування в період реформування фінансування галузі охорони здоров’я

The publication is aimed at defining problems and directions for improving the program-target method in the healthcare during the reform of this industry sector. The article analyzes the program-target method and its use in the planning of expenditures in the field of healthcare, the process of implementation of budget programs in this sphere in the Zhytomyr region. It is determined that the program-target method is important in the formation of healthcare expenditures, but it can potentially further increase the effectiveness of the distribution of budget funds. Despite the actual reduction of healthcare expenditures in the structure of consolidated budget expenditures, the introduction of the target method has inluenced the rational use of budget funds in the field of healthcare. This indicates the feasibility of this method in the budget process. The problems of the program-target method in the formation of healthcare expenditures are substantiated, the main of which are: the lack of medium- and long-term budget planning, a large number of budget programs, the lack of financial indicators in the system of effective indicators, reducing the level of healthcare expenditures. It is proposed: to introduce medium- and long-term budget planning, which will allow to clearly form the targets and results of budget programs in the field of healthcare for several years and consolidate financial resources for the specified targets; to develop a system of financial indicators within the system of effective indicators, which will be based on the expenditures of budget funds for the patient, to form the prerequisites for saving budget funds.

Budget policy and its features in the economy of Ukraine

The article considers the peculiarities of the formation and implementation of budget policy in the economy of Ukraine that have a significant impact on its effectiveness. Purpose: to define the peculiarities of the formation and implementation of budget policy and their consequences for the national economy of Ukraine. General scientific methods of obtaining knowledge have been used: analysis and synthesis - to distinguish certain features of budget policy both at the formation and implementation stages, and a system-based logical method - to assess the consequences of the existing budget policy in Ukraine and proposals for its improvement. The following results have been obtained: modern features of the formation and implementation of budget policy which have a significant impact on its effectiveness have been revealed. The impact of these features on socio-economic processes in the country has been analyzed. A system of related steps has been proposed to improve the results of a budget policy. It includes the development of a long-term strategy for the development of the economy, a structural investment policy of the state with well-defined priorities, a budget strategy with mandatory alignment with development priorities and planned reforms for several years, reforms in areas related to the budget system, and increased control over the proper use of budget funds. Conclusions: The analysis shows that fiscal policy has certain features that significantly weaken the positive effect of its application at the current stage of development. As fiscal policy significantly affects the direction of development and the business activity of the national economy, this research strand will still need the researchers’ attention over time. Issues related to the formation and implementation of the budget strategy, selection and financing of structural priorities and so on are relevant.

ДИФФЕРЕНЦИРОВАННЫЙ ПОДХОД К ГОСПОДДЕРЖКЕ РЕГИОНАЛЬНЫХ АГРАРНЫХ ИНСТИТУТОВ

The presented article substantiates the need for a differentiated approach to the allocation of state support for agricultural production in the form of subsidies, since the currently existing mechanism for the distribution of state aid has a rather vague algorithm. It is proposed to divide the regions of the country into groups, depending on their potential for food security, the assessment of which is carried out according to a number of components (economic availability of food, self-sufficiency in food, food stability, provision of the agricultural sector with resources, the scale of agricultural production), each of which contains a set of indicators that allow to reveal their essence. The value of the calculated integral indicator of the food security potential of a particular subject of the Russian Federation characterizes its level: the optimal, acceptable or low level of the food security potential of the region, depending on which it is proposed to allocate budget funds differentially to support the agricultural sector, thereby ensuring their effective use. In regions with an optimal level, it is necessary to support and implement all kinds of innovations, progressive technologies of agricultural production, and expand its areas; in regions with an acceptable level, the state, in addition to providing priority support to agricultural entities, should focus on the development of activities not related to agriculture; in regions with a low level, priority areas of state support should be measures to restructure inefficient economic entities. Such an approach to the distribution of subsidies in the agricultural sector will have a positive impact on the process of ensuring the optimal agricultural balance of the country and the rational use of budget funds.

METHODOLOGICAL AND METHODS PRINCIPLES FOR CALCULATING THE COST PRICE OF EDUCATIONAL SERVICES

Introduction. Reforming the public financial management system envisages a transition from the mechanism of retention of public sector entities to the financing of quality public services and performance management. This causes a change in the ideology of the distribution of budget funds between public sector actors. The key indicator that characterizes the efficiency of public resources and provides an assessment of the activities of any entity is the aggregate costs that form the economic indicator "cost". However, the problems of methodological and methodological nature in the formation of the cost of public services to ensure a rational and reasonable amount of funding and effective management of the use of budget funds remain unresolved. Purpose. The purpose of the article is to study the methodological and methodological features of the formation of the cost of educational services to provide economic justification of public funding for free economic development and promote effective management of budget funds in the field of education. Method (methodology). Method of system analysis, methods of causal analysis, tabular method. Results. The conceptual and terminological apparatus used in the process of calculating the cost of training specialists has been improved, which specified the study of the technological process of calculating educational services and became the basis for determining the constitutive indicators for calculating their value. The expediency of determining universal approaches to the method of cost accounting and costing within the main administrator of budget funds, taking into account the industry characteristics and technology of production activities. It was established that the most acceptable for institution of higher education of all the studied methods is out-of-order, revealed the essence of out-of-order method and determined the sequence of out-of-order calculation, which allowed to establish the feasibility of calculating educational services in stages (stages) within the order. In this case, the stages (stages) are directly the academic years as technological processes of the production cycle of training. This approach will ensure the formation of the total cost of educational services for the entire period of the production cycle within the "order", as well as allow to determine the actual cost, which will establish the optimal, cost-effective cost of training, provide accounting and analytical relevant information for decision-making on the quality and economic feasibility of providing a certain type of educational services.

Публічні закупівлі як об’єкт аудиту та управління об’єднаними сільськими територіальними громадами в умовах децентралізації

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

PUBLIC-PRIVATE PARTNERSHIP IN THE FIELD OF SPORT

Given that the share of state expenditures on the creation and development of infrastructure projects in the field of sports in Ukraine, at present, remains insignificant and does not cover the necessary needs, there is a question of efficient use of budget funds and stimulate private investment in sports. The article defines the general theoretical principles of publicprivate partnership (PPP) in Ukraine and the world. The current problems of institutional partnership and the relationship between the state and the private sector in the field of physical culture and sports in the development of PPP, generalized and systematized mechanisms of state support for private investment in the sports industry based on trends in entrepreneurship in the study area. The issue of financing infrastructure projects of the sports industry through PPP is considered, with special attention to the characteristics of different PPP models (concessions, life cycle contracts, etc.) and mechanisms for their application in different countries (USA, England, Italy, and others) and analysis of the Law of Ukraine. About public-private partnership”. Based on the analysis of projects, as well as legal mechanisms that ensure the rights and responsibilities of the state and private partner in Ukraine, the need to support PPP in the field of sports was noted. It is concluded that in the interaction of business and the state in the field of physical culture and sports, a balance must be achieved between the private interests of the entrepreneur and social problems that arise and should develop for the benefit of society. In addition, the conclusion of this work raises issues arising from the initiators and owners of PPP projects, ways to solve complex aspects, and noted the importance of creating conditions for new institutional relations of partnership between government and business, which will promote sports, the formation of modern scientific developments and innovative technologies.

ЭКСПЕРТНАЯ ОЦЕНКА ПРОЕКТА ФЕДЕРАЛЬНОГО БЮДЖЕТА НА 2022 ГОД И НА ПЛАНОВЫЙ ПЕРИОД 2023–2024 ГОДОВ

Expert opinion on the Draft federal budget for 2022 and for the planning period 2023–2024 prepared taking into account the complementary provisions of the Forecast of the socio-economic develop-ment of the Russian Federation for 2022 and for the planning period 2023–2024, since both documents have a single conceptual position. A comprehensive analysis of those presented in the Explanatory Note to the Draft Federal Law “On the Federal Budget for 2022 and for the Planning Period 2023–2024” the main tasks and directions for the imple-mentation of state financial policy in the economic and social spheres. An assessment of the proposed meth-ods for solving demographic problems, the tasks of ensuring the acceleration of high-quality economic growth, the possibilities of countering challenges and threats to national security is given. The adaptability and suffi-ciency of sources of formation of federal budget revenues, directions and volumes of use of budgetary funds assessed. A detailed analysis carried out in terms of the formation of federal budget expenditures for the implemen-tation of socially oriented national programs. A forecast assessment of the effectiveness of the volumes and dynamics of financing incorporated in them during the planning period presented. Special attention in the expert opinion paid to the issues of financial support for regions and municipali-ties, the distribution of interbudgetary transfers. It pointed out that the planned financing does not correspond to the strategic priorities of spatial development. The general conclusion of the experts is that the draft federal budget aimed at ensuring financial stability and inflation targeting, but does not use financial mechanisms rationally to achieve the national objectives of Russia's socio-economic development in the areas of solving demographic problems, ensuring the accelera-tion of high-quality economic growth, improving the quality of life of the population.

УДОСКОНАЛЕННЯ МЕТОДІВ ФІНАНСУВАННЯ ЗАКЛАДІВ ОСВІТИ З МІСЦЕВОГО БЮДЖЕТУ

The education system is a significant basis for the development of both society and an individual. With the help of education, the future development potential of the state is formed, both in economic and spiritual terms. It was revealed that today the financing mechanism of the school is closely related to its management system, due to which the methods of administrative distribution of financial resources prevail at the local level, the planning of expenses for the maintenance of the school is carried out on the basis of last year's expenses, and only protected items of expenditure are mainly provided with full funding. All this prompts school leaders to solve a significant part of financial problems at the expense of parents or sponsorship, and not by conducting effective financial and economic activities of the institution, responsible spending of budgetary funds. It has been substantiated that it is efficient to finance the school with the help of the target-oriented format of the local budget execution, which is constantly being improved. When developing a budget program, the main administrators of budget funds need to clearly understand how to measure the results of its implementation. It is to measure such results that effective indicators of the implementation of budget programs are used - indicators, on the basis of which the assessment and analysis of the effectiveness of the use of budget funds provided for the implementation of the budget program (subprogram) is carried out to achieve the goal of the budget program (subprogram) and the implementation of its tasks. The introduction of a program-targeted method of forming a school budget, focused on the result, as a mechanism for financing the activities of budgetary institutions, eliminates the shortcomings of the estimated financing method. The target-oriented method assumes the definition of the goal to be achieved as a result of the use of budgetary funds, and provides information on the quality of service delivery, the resulting social effect. The program-target planning method is at the heart of the results-based budgeting model, it involves the formation of a program budget that combines the requirements for the planned result and for the allocation of resources.

АКТУАЛЬНЫЕ ПРОБЛЕМЫ ФИНАНСОВОГО КОНТРОЛЯ

The author devoted his research to the study of financial control mechanisms, identified positive and negative trends in this area. He emphasized that the modern financial control system requires a deep rethink-ing due to its imperfections. The author also emphasized that the statistics of offenses and crimes in the budgetary sphere testifies to the systematic nature of these problems in the budgetary sphere. The author also highlights those internal and external factors that can have both a positive and a negative impact on the financial control system as a whole. The author attributed to the key problems in the field of financial control the lack of a unified approach to the implementation of control measures, as well as the need to tighten pun-ishment for irrational and inappropriate use of budget funds, since the effectiveness of financial control also depends on the level of financial discipline of participants in budgetary relations.

ПРОБЛЕМНІ ПИТАННЯ В ПРОЦЕСІ ВИКОНАННЯ КОШТОРИСУ МІНІСТЕРСТВА ОБОРОНИ УКРАЇНИ ЗА 2014–2020 РОКИ

This article analyzes the budget of the Ministry of Defense of Ukraine for the 2014–2020 years in accordance with the reporting data of the State Treasury Service of Ukraine and factors that have an influence on its formation. The basic principles according to which the organization of the government spending in Ukraine is carried out, the concept of managers budgetary funds and financial – planning documents which are created in the course of its activity are researched. It is established that in the State Budget of Ukraine expenditures on the Ministry of Defense of Ukraine have a tendency to growth for the whole study period. Providing the effective use of budget funds is one of the key problems of budget performance, which is typical for most countries of the world. In order to determine the level of completeness and efficiency budget appropriate budget manager, were analyzed an expenditures Ministry of Defense of Ukraine for 2014–2020 years by months and also the balance of unused financial resources for the years was determined, and so was confirmed that there are issues that have a high degree of negative influence for the process of budget planning and performance. Analysis of the structure of defense budget for 2009–2021 was carried out and modern approaches for determining the optimal structure of defense budget were considered. The considerable unbalanced allocation of expenditures of the Ministry of Defense of Ukraine in terms of months was emphasized. In the process of studying the state of implementation of the budget of the Ministry of Defense of Ukraine, topical issues were identified that need further research, namely: ensuring the appropriate level of financing of the defense forces, the structure of the defense budget, the system of evaluation and monitoring of the effectiveness of budget programs, the autonomy of the main managers budget funds in the process of implementing the expenditure part of the budget. Possible ways of optimization certain issues in the process of budget planning and execution for the increasing level of completeness and effectiveness of performance budget in the direction of state defense are proposed. This article identify direction for further research: improving the existing theoretical and practical tools for providing effective use of limited financial resources to support defense of the state, and also research of foreign experience about implementation of the program - target method budget performance.

The impact of budget transparency on tax compliance

The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

Violation of the goals and conditions for the use of budget subsidies - criminal law aspect

This publication is devoted to the analysis of violations of the goals and conditions for the use of budget subsidies on the example of grants for scientific research through criminal liability. Since only one article of the Criminal Code of the Russian Federation is provided for these acts - 2851 "Misuse of budget funds", the authors focused their attention on its study. The objectives of the study are, firstly, to assess the coverage of all violations in the use of budget subsidies that pose a significant public danger and require criminal prosecution by this corpus delicti. Secondly, a comprehensive description of the elements of the crime provided for in Article 2851 of the Criminal Code of the Russian Federation, in relation to budget subsidies for scientific research using literal, logical, systematic, as well as historical ways of interpreting the norms of law. The results of the study were the shortcomings of the criminal law norms on responsibility in the use of budget funds identified by the authors. As such, we can name the discrepancy between the terminology of the Criminal Code of the Russian Federation and the Budget Code of the Russian Federation in this part, the narrow scope of the analyzed article of the Criminal Code of the Russian Federation among persons, a small number of offenses in the studied area, which are included in Article 2851 of the Criminal Code of the Russian Federation. The authors have accumulated proposals for improving the current criminal legislation.

ВИДАТКИ ЗВЕДЕНОГО БЮДЖЕТУ УКРАЇНИ НА РОЗВИТОК ЛЮДСЬКОГО КАПІТАЛУ

The article analyzes the expenditures of the consolidated budget of Ukraine for human capital development. It is established the main directions of financial resources in the current conditions of economic transformation. In particular, expenditures on economic activity have been growing at a steadily high rate, both in the last two years and in the entire five-year period under study. In addition, spending on health and national defense has increased significantly over the past two years. However, in 2020, almost 7,0 percent less (for each sector) was allocated to environmental protection and housing and communal services than in the previous 2019, which is evidence of the government’s lack of attention to these important areas. To ensure the reform process, the education sector is funded at the appropriate level. It is noted that budget expenditures are an important tool for ensuring sustainable dynamics of socio-economic development of the country, improving the welfare of citizens, increasing the volume of public goods and social services. It is noted that in 2020 the execution of the state budget was carried out with a significant deficit, which increased 2,7 times compared to 2019. This situation, scientists and practitioners associated with the global pandemic COVID-19. The latter has significantly affected the consolidated budget expenditures and the allocation of financial resources to finance priority sectors of the economy. Emphasis is placed on the problems of non-adoption of the Budget Declaration, inefficient management and use of budget funds, which is to some extent a deterrent to the development of the national economy, human capital, economic growth. The directions of further researches of expenses of the consolidated budget of Ukraine in the context of separate branches and acceptance of effective administrative decisions are offered.

ACCOUNTING FOR CAPITAL INVESTMENTS AND ITS IMPROVEMENT

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.

ТРАНСФОРМАЦІЯ ФІНАНСУВАННЯ МЕДИЧНОЇ ГАЛУЗІ В УКРАЇНІ У СУЧАСНИХ УМОВАХ

The article is devoted to the study of the development and analysis of urgent problems in financing the medical industry. The transformation of the financing of the medical industry is the key to building a mechanism of financial stable support for the population based on providing all citizens of Ukraine with equal and high-quality medical services. During 2014–2019, there was a decrease in the priority of health related to debt service, subsidies and pension costs, so the old financing model is no longer effective. Thus, for further transformation, it is necessary to increase funding or switch to a new model. The reform proposed by the Ministry of Health of Ukraine will not require the introduction of additional taxes and fees. Insurance premiums in Ukraine are provided by the general system of taxation. Experts believe that the introduction of an additional special fee on wages or payroll is inappropriate in an economic crisis. The National Health Service of Ukraine (NHSU) will act as an insurer. The money to cover medical expenses will come to this agency from the state budget. It is planned to introduce a clearly defined state guaranteed package of medical services, which will be based on the priorities of health care Consumers of medical services Budget of the National Health Insurance Fund Medical institutions and taking into account the economic situation of the state. The amount of funding for the state guaranteed package of medical services is a dynamic value, which is approved annually by the parliament. In 2018, the state will pay a doctor UAH 370 per patient per year without taking into account the relevant age coefficients, and from 2019 this amount is planned to increase to UAH 450. Calculations for secondary and tertiary care are still ongoing. Under this funding model, hospitals will not receive funds for biased overstatement of beds, economically unjustified living expenses and inflated staff. In other words, the reform envisages improving the efficiency of the use of budget funds in the health care system and stimulates the improvement of the availability and quality of medical services for patients.

ОСОБЕННОСТИ И ПРОБЛЕМЫ ПРИ ВЕДЕНИИ СПЕЦИАЛЬНОГО ЛИЦЕВОГО СЧЕТА НЕУЧАСТНИКАМИ БЮДЖЕТНОГО ПРОЦЕССА

In the process of work of organizations with budgetary institutions, quite often there is a need to open a personal account in the treasury. The treasury support mechanism is a form of state (budget) control aimed at achieving effective use of budget funds. The treasury payment system allows you to move to a new level of customer service by the treasury. With its help, various tasks are organized, the most important of which is associated with strengthening control over the expenditure of budgetary funds. The article discusses the possibility and principles of the mechanism of treasury support using a single personal account, as one of the areas that contribute to more efficient work in that direction. The article discusses in detail the features of the personal account of a commercial organization in the treasury.

Бюджетне фінансування сфери охорони навколишнього природного середовища в Україні

Environmental protection requires significant financial costs, accumulation and proper spending of funds for the implementation of environmental protection measures, environmental programs and resource-saving projects. Today in Ukraine the state budget is one of the main investors in environmental programs. The purpose of the article is to analyze and assess the state of budgetary financing of the sphere of environmental protection in Ukraine and make proposals for its improvement. The sources of financial support for environmental protection measures in Ukraine have been systematized. The dynamics of total expenditures on the environment, the volumes of actual and planned expenditures of the budget for environmental protection, as well as their structure were analyzed. It was revealed that over the past 5 years, total costs, and in particular budget expenditures for environmental protection in Ukraine, have increased by 1.8 times. However, their share in all expenditures on environmental protection decreased by 0.3%. In 2020, out of the total budgetary expenditures on the environment, most of the funds were allocated to the prevention and elimination of environmental pollution (over 70%) and waste disposal (33.8%). A negative phenomenon is the chronic underperformance of the indicators planned in the budget, as a result of which there is a significant underfunding of environmental protection. In general, over the past six years, the percentage of fulfillment of the planned budget expenditures on environmental protection ranged from 75.8% to 80.0%. To increase the efficiency of the formation and use of budgetary funds for environmental protection, it is necessary: 1) to ensure a sufficient amount of budgetary funding for environmental protection through the search for real additional sources of funding; 2) improve the procedure for budget forecasting and planning of allocation of funds for environmental activities; 3) ensure high-quality control over the timeliness of budget funds receipt, direct funds for their intended purpose in the more priority areas of development of the sphere of environmental protection; 4) ensure targeted and effective use of funds received for the implementation of environmental protection measures.