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1
Staff, N. "U.S. BUDGET: Budgets in Brief." Science 323, no. 5919 (March 6, 2009): 1275. http://dx.doi.org/10.1126/science.323.5919.1275.
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Ellen Pinkerton, Sue. "BUDGET$!! BUDGET$!! BUDGET$!!" Journal of Continuing Education in Nursing 35, no. 2 (March 1, 2004): 52–53. http://dx.doi.org/10.3928/0022-0124-20040301-04.
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Kyslova, Liudmyla, and Alona Severina. "Budget decentralization: socio-economic significance and its impact on local budgets." Vìsnik Marìupolʹsʹkogo deržavnogo unìversitetu. Serìâ: Ekonomìka 10, no. 20 (2020): 30–39. http://dx.doi.org/10.34079/2226-2822-2020-10-20-30-39.
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The article explains the concept and the essence of budget decentralization, summarizes some changes in the budget legislation of Ukraine and the peculiarities of the introduction of budget decentralization at the present stage, the essence and the significance of the reform for Ukraine as a state with pro-European views. Positive and negative tendencies of budgetary and financial decentralization are characterized, the basic problems of the formation and the effective use of budgetary funds at the level of the regions, the sources of the incomes and the orientation of the expenses of the local budgets are investigated. The role of local taxes and fees in the filling of the local budgets, the dynamics of their growth compared to the previous years is analyzed. The main problematic issues that create risks for the systematic completion of the reform, including the reform of the administrative-territorial system, are identified, because despite of the positive dynamics and noticeable results of the reform in the direction of the unification of the territorial communities, a number of negative factors are presented.
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Pratama, Bagus Mulya, and Mawaddah Irham. "Peran DPRD Sumatera Utara Dalam Menyusun Dana Anggaran Kunjungan Kerja." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 4, no. 4 (May 6, 2023): 1191–200. http://dx.doi.org/10.47467/elmal.v4i4.1938.
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The Regional People's Representative Council (abbreviated as DPRD) is a regional people's representative institution domiciled as an element of regional government administration in a province/regency/city) in Indonesia. The DPRD was then regulated by law, most recently through Law Number 17 of 2014. The DPRD has 3 functions, namely: legislation, relating to the formation of regional regulations. Budget, authority in terms of regional budgets (APBD). In order to know about the functioning and mechanism of the DPRD's function, through this paper, we can find out how the DPRD's role is in preparing budget funds, especially the working visit budget funds.
Keyword: DPRD of North Sumatera Province,role, working visit budge
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STOROZHUK, Iryna. "Features of the budget organization under martial law." Economics. Finances. Law 8, no. - (August 31, 2023): 88–92. http://dx.doi.org/10.37634/efp.2023.8.20.
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The paper is devoted to the characteristics of the functioning of the budget system, as a component of the budget system, in the conditions of martial law, which is one of the most important issues of the viability of our state. The purpose of the paper is to study the peculiarities of the budget system through the functioning of the budget system under martial law, as well as the analysis of key norms of budget legislation that ensure the organization and functioning of the budget system of Ukraine in today's realities. The main difference between the budget system and the budget system is that the budget system is a normatively defined simple set of budgets, and the budget system is, in fact, the functioning mechanism of the budget system. That is, it covers the process of building this system, the procedure for distributing income and expenses within the system, and the competence of bodies to ensure the functioning of the budget system. So, it is possible to distinguish three main components of the budget system, these are the basic principles of the organization of the budget system; allocation of income and expenses between budgets; and powers of the legislative and executive authorities to ensure the functioning of the budget system. Each of these components has its own peculiarities of implementation in the conditions of martial law. Local self-government bodies of all levels play a major role during hostilities. In order to make quick and effective management decisions and ensure the smooth functioning of territorial communities, the Cabinet of Ministers of Ukraine simplified the mechanism of formation and execution of local budgets taking into account the specifics of wartime, expanding the powers of local self-government bodies to make changes to decisions on local budgets, making decisions on the transfer of funds from local budget to the state budget, distribution and redistribution of transfers from the state and local budgets to local budgets.
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KYRYLENKO, Olha, and Oleh VATSLAVSKYI. "BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS." WORLD OF FINANCE, no. 4(57) (2018): 40–51. http://dx.doi.org/10.35774/sf2018.04.040.
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Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore, the key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of forming local budgets, is allocated to budget control. Purpose. The purpose of the article is to analyze the current state of budget control in drafting, reviewing and making decisions about local budgets in order to identify the most significant problems and outline ways of their solution taking into account therealities of the modern economy. Results.To date, there are many shortcomings in the planning of the revenue and expenditure part of the budgets, as well as a rather high level of violations when considering and making decisions about local budgets, due to which the number of socioeconomic functions of local self-government bodies is not carried out accordingly. In 2017, at the time of the inspection, the facts of conducting operations with allocation of budget funds for the total amount of UAH 99.4 million were detected in violation of the legislation, which is UAH 20.9 million. more than in the previous year, incl. Violation of funds from the state budget – 58.6 million UAH, with funds from local budgets – more than 40.8 million UAH. A key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of formation of local budgets, is allocated to budget control. Conclusions. The conducted research of the practice of budget control in drafting, reviewing and taking decisions on local budgets made it possible to formulate the following conclusions and proposals: it is necessary to form a single mechanism for calculating the planned and forecast indicators of revenues of local budgets; it is necessary to increase the level of openness and transparency in the process of drafting local budgets; it is worth improving the legislative framework that would oblige local authorities to involve public representatives in the process of preparing and adopting decisions on local budgets.
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Hryhorash, Olga, Valery Shevchenko, Artur Romanovskyi, and Anatoly Polosin. "ORGANIZATIONAL AND ECONOMIC SUPPORT OF THE BUDGET PLANNING OF THE FINANCIAL POTENTIAL OF THE ENTERPRISE." Actual Problems of Economics 1, no. 265 (July 2023): 122–30. http://dx.doi.org/10.32752/1993-6788-2023-1-265-122-130.
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A model of managing the enterprise financial potential based on budgeting proposed, which is understood as a system of coordinated planning and control of goals, potential, measures and resources. The content of the budget planning procedural aspect defined and summarized, which is recommended to be considered within the framework of two main stages implementation planning process: operating budgets development (budgets for sales, production, production stocks, expenses); financial budgets preparation (investment budget, cash flow budget, income and expenditure budget, balance sheet budget). Regulations on the enterprise operating budgets formation of the marketing research and strategic market analysis basis developed.The sequence of cash flow budget preparation determined through the coordination in time of the of financial resources movement dynamics for the period, as well as through the comprehensive assessment implementation of the funds management system rationality. The justification of the main goals and objectives of the budgeting system within the framework of the enterprise financial potential formation given. The components of budget financial planning systems (budgetary planning subsystem of the enterprise's divisions; subsystem of consolidated or basic budget planning of the enterprise's activity) identified,within the framework of their functional interaction the processes of budget formation, budget structures, responsibility for formation and implementation determined; processes of coordination, approval and control of budget implementation. Proposals to create an end-to-end budgets system, consisting of functional (operational) budgets (wages, material costs and consumption of other resources, depreciation, other costs, repayment of loans, taxes), which will cover the entire base of enterprise financial calculations developed. It is recommended to create dynamic registers that serve for operational accounting and, accordingly, current management of financial resources
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Yushko, Serhii. "EXECUTION AND FINANCING OF LOCAL BUDGETS IN UKRAINE: FEAUTURES AND RESULTS." Academic Review 2, no. 61 (July 5, 2024): 113–27. http://dx.doi.org/10.32342/2074-5354-2024-2-61-8.
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The article examines the absolute and relative indicators of local budget execution for the period 2013-2022. It emphasizes the importance of analyzing the results of local budget implementation at the level of individual local estimates within their respective groups according to the structure of the budget system. It was demonstrated that the overall results of local budget execution, when viewed as a whole system, conceal significant differentiation among the indicators of individual budgets. It was found that the deficit of the vast majority of local budgets in Ukraine is allowed to be covered exclusively by using internal sources of funds. Under these circumstances, a situation of forced balancing of budgets in the presence of a number of unresolved issues in the relevant council is likely, which, of course, distorts the perception of the real state of local budgets. It was also found that the most common way of financing local budgets in Ukraine is through changes in budget balances. Placement of funds on deposits is also popular, which, among other things, provides local budgets with additional income. Financing through transactions with securities has not become widespread. According to the results of the analysis of the features of financing local budgets through debt operations, options for balancing deficit budgets, applied by the relevant councils in practice, were identified and named. The need to improve the efficiency of management of the resources borrowed by the councils, as well as the available balances of budget funds, was emphasized. Recommendations were given for evaluating the results of the implementation of local budgets, based not only on the absolute values of the budget deficit (surplus), but also taking into account the components and financing structure of the relevant estimates. The expediency of paying closer attention to indicators of the deficit of budgets financed by debt operations, in particular in the part of substantiating the borrowings and their results, as well as the borrower’s compliance with the limits of borrowings and costs for their servicing established by the budget legislation, is emphasized. It was stressed that a qualitative assessment of the results of budget execution is impossible without involving in the analysis of other indicators, including, in particular, the amount of overpaid taxes and fees to the budget, the payables of budget institutions, the amounts of taxes accrued by their payers, but not paid to the budget. Equally important are the clarification of the dynamics of socio-economic development indicators of the relevant community (territory), the state of the budget sphere: in the presence of unresolved issues, the balanced budget that is adopted cannot be considered as reflecting the real state of local finances.
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OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS." WORLD OF FINANCE, no. 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.
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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implementation in Ukraine. Results. The article summarizes the tasks, measures and achievements of the local budgets reform and intergovernmental relation reform. The changes in the local budget revenue and expenditure structure were analyzed taking into account recent amendments to Budget and Tax Codes of Ukraine. The local budgets planning methods and approaches as well as procedures for fiscal equalization ofthe local government’s financial capacity were investigated; 2010-2017 reporting data on budget revenue and expenditures performance were analyzed. At the same time the article determines key budget parameters preliminarily included in draft 2018 Budget Law and medium-term Budget Declaration, in particular regarding local budgets and intergovernmental transfers and also represents review of progress achieved under the territorial communities’ amalgamation and establishment of direct interrelation between central government and newly formed amalgamated communities. Conclusion. According to the results ofthe research and analysis, the article substantiates the necessity of further local budget revenue amplification, the expediency of the budget decentralization considering budget subsidiarity principle, as well as the effectiveness of the new interbudgetary relation model.
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Johnson Kennedy, Posma Sariguna. "Is There Competition in Budget Policy of Education and Defense in Indonesia?" International Journal of Economics and Financial Research, no. 82 (June 15, 2022): 58–62. http://dx.doi.org/10.32861/ijefr.82.58.62.
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This study aims to see whether competition occurs in determines defense budget policies and education budgets. This study uses a quantitative research method by the empirical mathematical model to see the effect of the defense budget policy on the education budget in Indonesia. From the regression results, it turns out that Indonesia’s budget policies for defense and education have not reduced each other. This situation cannot be responded to well because the two budgets are still minimal compared to all national income and the entire budget. It is recommended that the defense and education budgets be increased because they relate to social welfare.
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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.
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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the structure of incomes in the revenues of local budgets for January – July 2020; system approach – in the formation and disclosure of the essences of the main stages of the reform of budget decentralization in Ukraine. The views of various scientists on the concepts of «budget revenues» and «decentralization» are examined. It is determined that budget revenues are an aggregate of financial relations that participate in the process of distribution of part of GDP in order to form targeted cash funds at the level of the State and local self-government bodies, designed to finance their own functions and obligations defined in accordance with the current legislation. The main components of budget revenues are determined and their classification is provided. The main stages of the budget decentralization reform in Ukraine are defined and systematized, their detailed characterizations are provided. The analysis of own revenues of local budgets for 2014–2020 and revenues in local budget revenues for January – July 2020 was carried out, during which it was determined that local taxes, despite the introduced budget decentralization, comprise only about 30% in the structure of incomes in the revenues of the general fund of local budgets, while in some countries of the European Union this figure reaches 50–60%. Practical steps towards further implementation of the budget decentralization reform for local self-government bodies are proposed.
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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.
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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the structure of incomes in the revenues of local budgets for January – July 2020; system approach – in the formation and disclosure of the essences of the main stages of the reform of budget decentralization in Ukraine. The views of various scientists on the concepts of «budget revenues» and «decentralization» are examined. It is determined that budget revenues are an aggregate of financial relations that participate in the process of distribution of part of GDP in order to form targeted cash funds at the level of the State and local self-government bodies, designed to finance their own functions and obligations defined in accordance with the current legislation. The main components of budget revenues are determined and their classification is provided. The main stages of the budget decentralization reform in Ukraine are defined and systematized, their detailed characterizations are provided. The analysis of own revenues of local budgets for 2014–2020 and revenues in local budget revenues for January – July 2020 was carried out, during which it was determined that local taxes, despite the introduced budget decentralization, comprise only about 30% in the structure of incomes in the revenues of the general fund of local budgets, while in some countries of the European Union this figure reaches 50–60%. Practical steps towards further implementation of the budget decentralization reform for local self-government bodies are proposed.
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Sherstobitova, A., and Evgeniya Posnihina. "The Main Characteristics of the Regional Budget Planning on the Example of Yamal-Nenets Autonomous District." Scientific Research and Development. Economics 7, no. 6 (December 18, 2019): 49–52. http://dx.doi.org/10.12737/2587-9111-2019-49-52.
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If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.
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Demianchuk, Olha, and Natalia Sakharuk. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONTEXT OF BUDGETARY AND FISCAL REFORMS IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 22(50) (September 29, 2021): 47–54. http://dx.doi.org/10.25264/2311-5149-2021-22(50)-47-54.
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The article investigates the problem of local budget revenues formation in the context of fiscal reforms in Ukraine. The authors provide definitions of such concepts as "local budget", "budget revenues", "own and fixed revenues of local budgets". The composition of local budget revenues is determined and the peculiarities of their change due to budgetary and tax changes during 2001-2020 are considered. Relevant in this paper is the separation of these changes in a table, which is related to the new versions of the Budget Code, as well as the division of revenues into own and fixed. The impact of budget and tax reforms on filling the revenue side of local budgets, especially revenues from local taxes and fees, is described. The significance of the decentralization process for local budgets in terms of stages of its implementation has been studied. The importance of the personal income tax as the main budget-forming tax in the fixed revenues of local budgets and the change in the norms of its deduction to different levels of local budgets in the process of budget and tax reforms are highlighted. The importance of associations of territorial communities in order to increase their financial independence is described. Emphasis is placed on the importance of adopting a number of bills on the procedure for paying personal income tax, which contribute to the fair distribution of this tax between different territorial communities. The research is to determine the dependence of changes in local budget revenues on changes in budget and tax legislation of Ukraine.
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Kholmi, Masiyah, and Mia Milayanti. "Pengaruh Budgetary Goal Characteristics Terhadap Sikap Aparat Dalam Menilai Kinerja Pemerintah Daerah; Studi pada Satuan Kerja Perangkat Daerah Kota PalangkaRaya." Jurnal Reviu Akuntansi dan Keuangan 2, no. 1 (May 1, 2012): 243. http://dx.doi.org/10.22219/jrak.v2i1.723.
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The purpose of this study was to examine the effect of budgetary goal characteristisc (budget participation, clarity of purpose of the budget, budget evaluation, feedback, budgets, and budget difficulties) on the attitude of the authorities in assessing the performance of local government. This study found that budgetary participation, budget goal clarity, feedback, budgets, and the difficulty of achieving a budget do not affect the attitude of the authorities in assessing the performance of palangkaraya city government. While the evaluation of the budget affect the attitude of the authorities in assessing the performance of Palangkaraya city government. Characteristics of the budget goal is jointly weak influence on the attitude of the authorities in assessing the performance of Palangkaraya City government. Key words: budgetary goal characteristics, local government performance
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YUSHKO, Serhii. "ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES." WORLD OF FINANCE, no. 3(60) (2019): 139–49. http://dx.doi.org/10.35774/sf2019.03.139.
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Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates the inconsistency of the norms of budget and tax legislation that took place before 2011 in the context of determining the composition of tax payments. It is explained the need for preliminary adjustment of the reporting indicators of the treasury before conducting a dynamic analysis of budget revenues. The decisive role of tax revenues in the formation of budget revenues is shown, the dynamics of their actual and real values is presented, the list of budget-forming taxes and fees of consolidated, state and local budgets is named. The role of local taxes and fees in generating revenue for local government budgets is determined. The nature and results of legislative changes in the composition of taxes and fees for the period 2010–2019 are explained. The proportions of differentiation of taxes and fees between budgets are determined and demonstrated, it is shown that the processes of decentralization of funds mainly occur at the level of local budgets, the share of tax revenues of the state budget in the country’s consolidated budget remains stably high. The change in the proportions of the distribution of tax revenues between budgets within the framework of the consolidated budget as a result of the begun practice of forming united territorial communities is demonstrated. Conclusions. A further increase in the importance of tax receipts in budgeting at all levels should be directed towards improving the economic conditions of business entities and their employees, multiplying their income and profits as a real source of funds for filling budgets, rather than being the result of formal changes budget and tax laws.
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Траченко, Marina Trachenko, Мищенко, and L. Mishchenko. "Budget Model Formation Tools for Activity and Project-Based Budgeting." Administration 3, no. 4 (December 10, 2015): 49–54. http://dx.doi.org/10.12737/16697.
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Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important
trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for
directions of the activity-based and project-based budgeting, have characterized these directions’ budget
models and revealed their specific features. The main specific features of activity-based budgeting model
are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business
processes’ budget items with key performance indicators and balanced scorecards (thus the model focused
on strategy), simultaneous incorporation of financial indicators describing a business process into the
budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project
budgets, and a number of other specific features. The most important particulars of the project-based
budgeting model is the integration of master budgets, operational and support budgets with project budgets
within a budget model, the use of project budgets as a link between project management and budgeting
as a management technology, and others particulars. The paper authors have developed a tool for the
ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model
formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The
algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers
control the expenses of all CFR by certain business processes and items. The second one is the algorithm
for the more detailed ABB model formation based on the budgets of business processes that are structured
for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB
model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics.
It has been proposed to use a standard project budget a as a tool to solve the problem of matching the
individual projects implementation time with the budget period. The standard budget is developed for the
project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a
certain budget period.
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Saparov, Elmurod. "WAYS TO ENSURE TRANSPARENCY IN THE FINANCING OF SOCIO-ECONOMIC DEVELOPMENT PROGRAMS OF THE REGIONS." INNOVATIONS IN ECONOMY 4, no. 9 (September 30, 2021): 12–18. http://dx.doi.org/10.26739/2181-9491-2021-9-2.
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This article describes reforms aimed at ensuring openness and transparency of the budget in Uzbekistan based on the Action Strategy for 2017-2021. Suggestions and recommendations were made to increase the transparency of the process of financing regional programs of socio-economic development.The purpose of the study is to analyze the current situation with the transparency of financing programs for the socio-economic development of regions, to develop proposals and recommendations for the effective use of local budgets in the future by increasing transparency.Scientific novelty of the research:1. The need to increase the role of mass media in strengthening public control over the spending of budget funds at the national level, ensuring the effective implementation of regional (regional, district and city) budgets;2. It is proposed to achieve the focus on financing the planned activities for socio-economic development of the regions by strengthening the activity of citizens in monitoring the implementation of budgets;3. In order to ensure the transparency of budget processes, it is necessary to regularly publish indicators related to budget execution on the official websites and periodicals of territorial (regional, district and city) executive bodies.Keywords. State budget, local budgets, budget funding, budget process, budget process transparency, funding of regional programs
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Andersen, Asger Lau, David Dreyer Lassen, and Lasse Holbøll Westh Nielsen. "Late Budgets." American Economic Journal: Economic Policy 4, no. 4 (November 1, 2012): 1–40. http://dx.doi.org/10.1257/pol.4.4.1.
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The budget forms the legal basis for government spending, and timely budgets, enacted before the new fiscal year, are an integral part of good governance. This paper examines the causes of late budgets using a unique dataset of budget completion dates for US state governments 1988–2007, constructed from news reports and state budget office surveys. We find 23 percent of state budgets to be late. We show that changing economic circumstances and divided government are the driving forces behind late budgets, which is consistent with a war-of-attrition bargaining model featuring budget baselines and preferences over deviations from such baselines. (JEL C78, D72, H61, H72)
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Pařízková, Ivana. "Budget Allocation of Taxes to Territorial Budgets." Public Governance, Administration and Finances Law Review 4, no. 2 (2019): 78–85. http://dx.doi.org/10.53116/pgaflr.2019.2.6.
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The contribution deals with the financing of territorial self-governing units in the Czech Republic. The economic basis of local governance is still the most important and the most complicated issue of local governance. Local governances need economic independence for filling their tasks. The aim of this paper is to describe the importance of budget allocation of taxes (BAT) for municipal and regional budgets in the Czech Republic and, on the basis of description and critical analysis or comparison and synthesis of acquired knowledge, to confirm or disprove the hypothesis that partial amendments to the Act on Budget Allocation of Revenue of Certain Taxes to territorial budgets damage municipalities and regions or, on the contrary, strengthen their permanent financial basis. Description, analysis and synthesis are used as a method for writing this article.
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Samandarova, Gulmira, and Mansur Eshov. "To the question of openness and transparency of the budget of the Republic of Uzbekistan." E3S Web of Conferences 402 (2023): 08010. http://dx.doi.org/10.1051/e3sconf/202340208010.
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In this article, the author presents the facts and analysis of how to ensure budget transparency based on the same budget reforms, as well as discusses and investigates topical issues of generating budget revenues at all levels. The sources of formation and the main directions of increasing the stability and increasing the revenues of budgets of all levels are studied. In order to ensure the openness of the budget process, an information portal “Open Budget” has been developed and launched, which contains detailed information on the execution of the state budget, its parameters, components and forecast indicators. The portal also provides an opportunity for citizens to determine the directions for the expenditure side of local budgets.
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Subhiningsih, Retno Ambarwati, Said Kelana Asnawi, and Sufyati Sufyati. "Factors Affecting Budget Absorption at Regional Apparatus Organizations." JTAM (Jurnal Teori dan Aplikasi Matematika) 7, no. 1 (January 12, 2023): 70. http://dx.doi.org/10.31764/jtam.v7i1.10267.
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This study aims to analyze the factors that influence the absorption of expenditure budgets at the Regional Apparatus Organization in South Tangerang City. The research sample is respondents who hold positions in areas related to the budget, including commitment-making officials, technical implementation officials, officials who sign pay warrants and expenditure treasurers at Regional Apparatus Organization in South Tangerang City. The research method used is quantitative method with multiple linear regression analysis tools. The variables in this study are five independent variables and one dependent variable, namely: budget planning (X1), administrative processes (X2), human resources (X3), goods and services procurement documents (X4), budget changes (X5), while one dependent variable is budget absorption (Y). The results showed that simultaneously budget planning, administrative processes, human resources, goods and services procurement documents, budget changes had a significant effect on the absorption of revenue and expenditure budgets at Regional Apparatus Organization s in South Tangerang City. Furthermore, partially budget planning and human resources have a significant effect on the absorption of revenue and expenditure budgets at Regional Apparatus Organization in South Tangerang City. However, partially administration, goods and services procurement documents, budget changes have no significant effect on the absorption of revenue and expenditure budgets at Regional Apparatus Organization in South Tangerang City. In this study the regression equation is as follows Y=5,964+0,246X_1-0,1X_2+0,239X_3-0,62X_4+0,176X_5.
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Rausch, Alexandra, and Friederike Wall. "Mitigating inefficiencies in budget spending: evidence from an explorative study." Journal of Accounting & Organizational Change 11, no. 4 (November 2, 2015): 430–54. http://dx.doi.org/10.1108/jaoc-04-2013-0035.
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Purpose – The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in fact, mitigate inefficiencies in budget spending. Traditional budgets are usually tied to a finite time span, e.g. one year, and are heavily criticized both for hampering efficient resource allocation and also for encouraging dysfunctional budget spending behaviours such as wasteful spend-downs at the end of the budget year and inappropriate holding back of funds early on. Design/methodology/approach – A research framework is proposed which draws on critical perspectives developed in prior research and an analytical model put forward by Pollack/Zeckhauser that is adopted as the basis for the development of the hypotheses. In an explorative study, data from an empirical questionnaire survey administered to 219 practitioners, mainly managers, from Austria are then used to substantiate the hypotheses. Findings – Finite-period budgets and fully flexible budgets, which allow subordinates both to save unspent funds beyond the budget year and also to borrow funds from future budgets, cause inefficiencies in budget spending. Subordinates who are allowed to spend and save funds at their discretion without being threatened by the loss of funds or imminent debts seem to spend their budgets most efficiently. Originality/value – The present paper contributes to the management accounting literature by investigating a heavily criticized but rather underexplored area of budgeting and by subjecting theoretical propositions from prior research to explorative empirical testing. Enhanced understanding of the temporal effects of the budget cycle structure will help practitioners improve budget spending and should encourage further research.
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Dubynа, М. V. "Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine." Statistics of Ukraine, no. 4(79) (December 20, 2017): 31–38. http://dx.doi.org/10.31767/su.4(79).2017.04.04.
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The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration. The article’s objective is to deepen the theoretical and methodological framework for assessment of the financial stability of local budgets.
The existing theoretical and methodological framework for the analysis of processes involved in mobilization of financial resources to local budgets is shown, and the econometric assessment of the current financial stability of local budgets in Ukraine is given. A comprehensive analysis of the financial stability of
local budgets in Ukraine is made, with demonstrating that the efficiency of the financial system in Ukraine is conditional on the financial capacities and financial stabilities of its territories.
It is shown that the share of local budget revenues in the consolidated budget of Ukraine is too low. It is evidence of high centralization of financial resources in the state budget, making local self-governance bodies far less autonomous and independent. A comprehensive analysis of the financial stability of local budgets made by computing an integral index measuring the cumulative impact of integral estimates taken for the analysis: balance, financial autonomy, budget efficiency. The assessment of the financial stability of local budgets shows that the integral index of financial stability was growing in 2012-2016 due to the increasing local revenues of local budgets, although the reliance on financial transfers from the state budget was still very strong. A positive factor is emphasized, which is the legal acts on budget autonomy and financial independence of local budgets, issued during 2016.
Further studies of issues related with strengthening the financial stability of local budgets will be focused on developing instruments for effective management of processes involved in mobilization and use of financial resources of local self-governance bodies.
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Septianti, Raisya Putri, and Neneng Dahtiah. "Penerapan Metode Peramalan dalam Menyusun anggaran Penjualan dan Anggaran Produksi Sebagai Dasar Penyusunan Anggaran Biaya Produksi pada LAF Project." Indonesian Accounting Literacy Journal 1, no. 3 (July 30, 2021): 490–503. http://dx.doi.org/10.35313/ialj.v1i3.3166.
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This research was carried out in the LAF project, which is an MSME dedicated to production and commerce, to understand the application of sales forecasts in preparing sales budgets and production budgets, as the basis for preparing production cost budgets, because the company did not prepare The sales budget is counted, and no sales budget is established. production budget and production cost budget. The type of research used is a descriptive method with quantitative methods. The data type is qualitative data and quantitative data, used for data sources, that is, raw data and auxiliary data obtained through interviews, observations, and records. According to the research results, the secondary method is the most suitable method for the company, and the SKP value is 48.18. The prepared sales budget resulted in a sales plan of 5,371 pieces or Rp. 1,068,847,836 a year. The production budget was prepared using the inventory stability method of 5,371 units. Therefore, the company needs a production cost budget of Rp. From June 2021 to May 2022, it is 1,014,602,825.
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Morozov, O. V. "THE BUDGET PROCESS AND INTER-BUDGET RELATIONS IN MODERN RUSSIA." Federalism, no. 2 (July 22, 2019): 87–105. http://dx.doi.org/10.21686/2073-1051-2019-2-87-105.
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Questions of the organization of the budget process, relate not only to the ergonomics of the budget process, they go back to the problem of reproduction of state solvency. Meanwhile, the dependence of the state’s solvency on its efficiency, which, in turn, is a function of budget policy and features of decision-making on the use of public Finance, is not yet fully realized. The role and place of strategic planning documents in the budget policy, their relationship with the basic laws that directly affect the budget and tax, debt policy, financial relations of the Federal budget withthe budgets of the subjects of the Russian Federation, local budgets need to be clarified. It is not clear what role national projects should play in budget policy and how they should be reflected in the budget pr oces s. In the study of the chain links of such dependencies the author uses an extraordinary approach. Evaluation of the effectiveness of the budget process is carried out not by means of financial and economic indicators, the main parametersof the budget system, but based on the goals, objectives and expected results of budget policy. The principles of transparency and stability of the budget process, understood asquite applied and «counting» parameters, are proposed as the basis of the study. The criteria for evaluating the conditions of efficiency of formation, consideration, execution and control of budget decisions are introduced. As the results of the study, the author characterizes the tasks and tools to optimize the Federal budget process.
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Solomko, M. N. "Budget balance: approaches to definition and estimation." Vestnik Universiteta, no. 3 (April 12, 2019): 143–50. http://dx.doi.org/10.26425/1816-4277-2019-3-143-150.
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The challenges of local budgets’ balance have been examined. Budget defi it (budget surplus) is one of the main budget characteristics, and indicators of balance are included in the number of the indicators of financial stability of public legal entities. The overview of diff rent approaches to budget balance definition allowed to identify their relationship, including manifested in the system of indicators for assessing the quality of balance. Dynamics of absolute and relative indicators of balance of local budgets has been analyzed, the structure of sources of financing of their deficit has been considered, the conclusion about a significant role of measures of budgetary regulation in maintenance of balance of local budgets has been made. Additions to the existing approaches to assessing the quality of budget balance have been proposed.
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Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.
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The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presence of an annual increase in the absolute amount of revenues, but the growth rate of own revenues of the city budget decreased annually during 2017-2019. It is determined that despite the progress made in ensuring the independence and fiscal adequacy of local budgets, the new risks that arose in 2020 in connection with the COVID-19 pandemic and the introduction of quarantine restrictions have worsened the situation at all levels of the budget system and posed significant threats to the implementation of budget targets and maintaining their balance. The general decline in business activity of business entities, rising unemployment and the transition to part-time employment, restrictions on tourism activity have led to a significant reduction in expected revenues from personal income tax, single tax, tourist tax. An additional negative impact on the actual revenues of local budgets was the introduction of legislative initiatives on temporary exemption from taxation and the establishment of other tax benefits, including benefits for the payment of personal income tax; exemption from accrual and payment of land tax in March 2020 and deferral of payment for April 2020; tax holidays for real estate tax; changes in income margins and single tax rates, etc. Given the weakness of the revenue base of most local budgets, it is proposed to implement such measures only taking into account the need to maintain the adequacy of local budgets and minimize the negative consequences of fiscal risks. On the other hand, more effective management of local budget funds, balance and rationality in the use of available financial resources are becoming important.
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Kobelsky, Kevin W., Vernon J. Richardson, Rodney E. Smith, and Robert W. Zmud. "Determinants and Consequences of Firm Information Technology Budgets." Accounting Review 83, no. 4 (July 1, 2008): 957–95. http://dx.doi.org/10.2308/accr.2008.83.4.957.
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ABSTRACT: For most firms, the information technology (IT) budget represents a major element in the overall firm budget, and IT budget decisions often have significant operational and strategic impacts on the business processes in the firm’s value chain. In this paper we use a large unique data set to examine the extent to which IT budgets are affected by environmental, organizational, and technological circumstances. We find that our cross-sectional model explains substantial variance in IT budgets, which indicates that contingent environmental, organizational, and technological factors affect managers’ budget decisions. We then examine the extent to which these IT budget levels are related to future firm performance, measured using both broad financial accounting measures, such as operating profit margins and return on assets, and market returns. We find that IT budget levels are positively associated with subsequent firm performance and shareholder returns. We further suggest that IT’s aggregate effect on performance is a weighted average of two very different components: (1) context-driven IT budget levels, which reflect the effects of environmental, organization, and technological factors and the IT budgets resulting from them, and (2) idiosyncratic IT budget levels, which reflect the effect of any marginal firm-specific IT budget expenditures after controlling for these contextual factors. Both components are positively associated with performance, indicating that the specified contextual factors provide an incomplete explanation of firms’ value-relevant IT expenditures. The current study contributes to the accounting information systems and management accounting literatures by assessing the causes and consequences of IT budgets.
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Samuels, Janet A., and Kimberly M. Sawers. "SRS Educational Supply Company: An Instructional Budget Project." Issues in Accounting Education 32, no. 4 (April 1, 2017): 51–59. http://dx.doi.org/10.2308/iace-51733.
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ABSTRACT This project provides students with an opportunity to develop a master budget for a merchandiser. Students work in a team environment that also helps them discover budget process issues. The project consists of two parts. The first part requires students to grasp the mechanics of master budget creation and develop an understanding of how the individual budgets fit together and how information flows from one budget to other budgets. The second part of the project requires students to create new budget information when given a different organizational structure and incentive system. Both parts of the project expose students to budget process issues related to communication, cooperation, public/private information, information sharing, truth telling, and the influence of incentives on the budget process. The project is directed at undergraduate students in Managerial or Cost Accounting courses. We also present modifications that emphasize the budget process issues that would be useful for a graduate-level managerial accounting course (Master's in Management or M.B.A.).
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Boyko, Natalya N. "Relevant Issues of Inter-Budget Transfers in Local Budgets." State power and local self-government 10 (October 15, 2020): 30–36. http://dx.doi.org/10.18572/1813-1247-2020-10-30-36.
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Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budgets of the Russian Federation as one of the criteria for the financial independence of the territories, which makes it possible to give a more complete assessment of the level of dependence of local budgets on the support provided. The article also considers some legal problems of budget regulation and their connection with the redistribution of powers between authorities of various levels.
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BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (July 16, 2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.
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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to three criteria: influence of decentralization on formation of local budget revenues; decentralization of local budgets revenues according to budget classification; dependence of local budgets revenues on interbudgetary transfers. A system of separate indicators that can be used to assess the status of decentralization of local budget revenues is proposed, and criteria for assessing the impact of decentralization on the formation of local budget revenues are determined in accordance with the proposed method of calculation. Based on the results of analysis of some assessment indicators of the status of decentralization of local budget revenues, it is determined that such an analysis does not provide a general idea of the status of their decentralization. Therefore, the authors calculated the indicators by individual criteria using weight coefficients. It is substantiated that parameters of the linear trend model for the criteria for assessing the impact of decentralization on formation of local budget revenues show a high degree of certainty of their decline process. In recent years, there has been a tendency to reduce the criteria for assessing the impact of decentralization on formation of local budget revenues. The authors determined an unstable tendency of changing the criteria for assessing the decentralization of local budget revenues according to budget classification. At the same time, the parameters of linear trend model for sub-indices of the criteria for assessing the dependence of local budget revenues from interbudgetary transfers show a high degree of certainty about its downward trend. In the course of the research, a system of indicators was developed to determine the status of decentralization of local budgets. Approbation of the methodology for calculating the integral indicator confirmed the possibility of its use for analyzing the status of decentralization of local budget revenues.
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Vasylevska, Halyna, Kateryna Pozdieieva, Oksana Ivashchenko, Olena Shapoval, and Oleksii Kurtsev. "Budgetary fund management in resource-constrained environments: financing strategies." Multidisciplinary Science Journal 6 (May 7, 2024): 2024ss0727. http://dx.doi.org/10.31893/multiscience.2024ss0727.
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In the process of European integration, it is necessary to implement economic reforms to ensure effective management of state finances. Changes in budgetary relations and the allocation of budget monetary resources are observed in connection with the process of decentralisation and transformation processes in the budgetary system. The aim of this article is to establish the significance of financing budget managers, even under resource constraints. The study focuses on the process of financing budget managers. The research methods employed include analysis, systemic-structural, comparative-legal, and dialectical methods. The results indicate that the current state and societal development necessitate the establishment of a strong and effective state economy. The financing of budget managers under resource constraints is a pertinent issue. Recent events in the country highlight that local budgets encounter various problems and inconsistencies, mainly due to limited financial resources, unclear expenditure powers between different levels of the budgetary system, inefficient spending models, and low investment capacity. Planning and executing local budgets' expenditure is a crucial aspect of budget policy that determines the effectiveness of local self-government bodies in fulfilling their functions and powers. Financial constraints of the state are especially significant in relation to the competence level of participants in the budget process, the ability to allocate budget funds rationally and in line with the priorities of budget policy, and the need to achieve maximum effect with minimal costs for socio-economic development. Proper use of local budgets requires evaluating financial procedures, monitoring the fulfilment of budgetary powers, assessing expected results, and accurately defining needs, among other factors. To address financial constraints, it is necessary to review and adjust budget expenditures and regulate the powers of local authorities regarding expenditure. Increasing spending by local budgets to complete their own responsibilities will enhance the investment aspect of local self-government budgets.
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KIZYMA, Andriy, and Zoryana LOBODINA. "TRANSFORMATION OF BUDGETING TECHNOLOGIES IN THE CONTEXT OF ENSURING INCLUSIVE SUSTAINABLE GROWTH OF THE STATE." WORLD OF FINANCE, no. 1(66) (2021): 24–37. http://dx.doi.org/10.35774/sf2021.01.024.
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Introduction. Slowing economic growth, the spread of destructive demographic and environmental processes, increasing inequality in access to participation in economic, social and political life of the country necessitate the search for innovative budgeting technologies that would include elements of inclusion. The purpose of the article is justification of the theoretical foundations of inclusive budgeting, determination of preconditions and necessity of introduction of this technology into budgetary practice of Ukraine. Methods. In the course of research systematic approach to study widespread budgeting technologies, used in foreign and domestic practice, and the following methods of scientific cognition: induction and deduction, analysis and synthesis, comparison, generalization, associations, analogies and others, were used. Results. In order to ensure the socio-economic development of Ukraine on the basis of the concept of inclusive sustainable growth, the necessity of introducing technology of inclusive budgeting, which would take into account the benefits of practical use of program-targeted, participatory and gender-based budgeting, has been proved. The main features of inclusive budgeting include: existence of legislatively approved rules, norms and procedures that maximally involve citizens into filling budgets of different levels on the basis of the principle of progressive taxation and provide them with equal access possibilities to public services; maximize the involvement of society members in formulation of the budget programs on the basis of which budget expenditures are determined, as well as in monitoring their implementation, including the reporting procedure. Interpretation of the terms “budgetary inclusion” and “inclusive budgeting” is proposed. The main elements of inclusive budgeting include: budget programs; performance indicators for evaluating the implementation of budget programs; budget program executors; initiative, active, financially competent citizens; participatory budgeting. The main stages of integration of inclusive aspects in the budget process are defined: carrying out inclusive budget analysis (analysis of budget requests, budget programs and the state of their financing, budgets in order to identify problems of unequal access of citizens to budgetary resources and public services); formulation of the goals and recommendations to enhance inclusion; making changes to budget requests, budget programs, budgets; monitoring and evaluation of the results of changes made to budget requests, budget programs, budgets. Perspectives. The subject of further research is an in-depth study of the problems of budget inclusion.
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Chandawarkar, Rajiv, Prakash Nadkarni, Elizabeth Barmash, Peter Krasniak, Allison Capek, and Kathleen Casey. "Budgets: How They Are Planned, Prepared, and Managed." Plastic and Reconstructive Surgery - Global Open 12, no. 7 (July 2024): e5755. http://dx.doi.org/10.1097/gox.0000000000005755.
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Background: Budget planning and execution is as difficult as it is vital to any practice, whether academic, private, or group. Well-planned and executed budgets are a source of revenue and growth that fuels the practice for the next cycle. Conversely, poorly planned budget is disastrous, and a badly executed one invariably leads to unrecoverable losses. Many clinicians, especially those in academic centers, are not involved in budget-planning preparation and yet are held accountable for their yearly performance in relation to the budget. Methods: Key processes for budget planning and their significance are identified. Integrating these steps with the needs of a clinical practice, a stepwise method is described for both clinicians and administrators to work together to plan, prepare, and manage budgets. Results: Relevant examples of how budgets affect clinical workflow and common pitfalls of budget planning and mitigation methods are identified. A simplified systematic approach allows for a streamlined, smooth budget-planning process that involves faculty and staff, which holds them accountable for the year-long performance of the entire clinical team. Conclusions: A systematic proactive approach to budget-planning, preparation, and management provides a financial direction to the department; tracks performance; allows growth; and provides the flexibility to stay on track, change course, or reassign resources.
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Butenko, V. V. "INCREASING THE TRANSPARENCY OF THE BUDGET PROCESS OF UKRAINE IN CURRENT CONDITIONS." Market economy: modern management theory and practice 22, no. 3(55) (December 23, 2023): 9–18. http://dx.doi.org/10.18524/2413-9998.2023.3(55).300664.
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The transparency of the budget process is a guarantee of democratic governance and ensures the state's accountability to citizens. In Ukraine, a transparent budget mechanism is being implemented with the participation and active support of civil society. In 2015, a single web portal for the use of public funds "Electronic data" became operational (in 2017, the portal went from test mode to official mode), which became an important tool in the fight against corruption. An analogue of "Electronic data" is the search and analytical system “.007” — an accessible and easy-to-use web service for processing and convenient visual presentation of information on the use of state funds. Also, the state web portal “Budget for citizens” (Open budget) is active and effectively implemented today. It is an official state portal with open data on public finances: state and local budgets. The portal presents a glossary of budget terms, provides information about the budget process and its participants, and presents indicators of state and local budgets. The implementation of the principles of publicity and transparency guarantees a reliable budget, ensuring public trust in the state budget policy, and also increases revenues to the budgets of various levels and strengthens state control.
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Griffiths, Ulla K., Jennifer Asman, Alex Adjagba, Marina Yo, James O. Oguta, and Chloe Cho. "Budget line items for immunization in 33 African countries." Health Policy and Planning 35, no. 7 (May 27, 2020): 753–64. http://dx.doi.org/10.1093/heapol/czaa040.
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Abstract When seeking to ensure financial sustainability of a health programme, existence of a line item in the Ministry of Health (MOH) budget is often seen as an essential, first step. We used immunization as a reference point for cross-country comparison of budgeting methods in Sub-Saharan African countries. Study objectives were to (1) verify the number and types of budget line items for immunization services, (2) compare budget execution with budgeted amounts and (3) compare values with annual immunization expenditures reported to WHO and UNICEF. MOH budgets for 2016 and/or 2017 were obtained from 33 countries. Despite repeated attempts, budgets could not be retrieved from five countries (Chad, Eritrea, Guinea Bissau, Somalia and South Sudan), and we were only able to gather budget execution from eight countries. The number of immunization line items ranged between 0 and 42, with a median of eight. Immunization donor funding was included in 10 budgets. Differences between budgeted amounts and expenditures reported to WHO and UNICEF were greater than 50% in 66% of countries. Immunization budgets per child in the birth cohort ranged from US$1.37 (Democratic Republic of Congo) to US$67.51 (Central African Republic), with an average of US$10.05. Out of the total Government health budget, immunization comprised between 0.04% (Madagascar) and 5.67% (Benin), with an average of 1.98% across the countries, when excluding on-budget donor funds. It was challenging to obtain MOH budgets in many countries and it was largely impossible to access budget execution reports, preventing us from assessing budget credibility. Large differences between budgets and expenditures reported to WHO and UNICEF are likely due to inconsistent interpretations of reporting requirements, diverse approaches to reporting donor funds, challenges in extracting the relevant information from public financial management systems and broader issues of public financial management capacity in MOH staff.
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Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.
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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the formation of local budget revenues is determined. Indicators of the volume and dynamics of tax revenues in the structure of the revenue side of local budgets are considered. The general structure of tax revenues is analyzed. The share of basic taxes in the total amount of local budget revenues is determined. The general structure of tax revenues is analyzed. The share of basic taxes in the total amount of local budget revenues is determined. Special attention is paid to the system of local taxes and fees and its transformation in the context of financial decentralization reform. Disclosure of the of local budget revenues structure and the role of taxes in their formational make it possible to establish that budget revenues are tax, non-tax and other revenues that are carried out on the non-refundable basis and the solution provided by the legislation of Ukraine. It is established that the share of own revenues of local budgets is gradually increasing, at the same time, there is a significant dependence of local budgets on inter-budget transfers, which contradicts the principles of financial decentralization and does not ensure the effective development of the regions. Analysis of the local budget revenues structure shows the strengthening of the tax revenues role, which is the consequence of the decentralization reform. It is defined that the significant changes took place in 2015, and as a result the share of local taxes and fees in local budget revenues reached 22.4%. The largest specific share in the structure of local taxes and fees are the revenues from land fees and the single tax. At the same time, the largest source of pumping up the budgets is personal income tax (PIT). On the basis of the above mentioned it is proved the reform of the system of taxation by local taxes and fees should be aimed at strengthening the revenue share of local budgets and increase their financial independence.
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Мартиненко, В. В. "ASSESSMENT OF THE IMPACT OF THE STRUCTURE OF BUDGET EXPENDITURES ON ECONOMIC GROWTH IN UKRAINE." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 4 (January 21, 2020): 104–14. http://dx.doi.org/10.33244/2617-5932.4.2020.104-114.
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The main purpose of the article is to carry out a statistical assessment of the impact of the structure of budget expenditures on economic growth in Ukraine according to offi cial statistics of 2004–2018. The author established the uneven growth of consumption expenditures compared to development expenditures, in particular in the consolidated budget current expenditures increased 1.4 times faster than capital, and in the state budget – 2.2 times, but in local budgets capital expenditures grew 1.3 times faster than current expenditures. It was determined that the share of capital expenditures in the consolidated budget decreased by 4.3 % due to a decrease in the share of capital expenditures in the state budget by 8.8 %. Synchronicity of dynamics of the index of physical volume of GDP and shares of capital expenditures in budgets of all levels based on the off ered periodization is established. The article proves that the growth of the index of physical volume of GDP (indicator of real economic growth) during the period under review is caused by 30 % infl uence of the share of capital expenditures in local budgets, 57 % – in the state budget, 59 % in the consolidated budget of Ukraine.
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Saputro, Fajar, Bambang Setyobudi Irianto, and Eliada Herwiyanti. "Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 1 (December 15, 2016): 21. http://dx.doi.org/10.20884/1.sar.2016.1.1.301.
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Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
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Saputro, Fajar, Bambang Setyobudi Irianto, and Eliada Herwiyanti. "Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 2 (December 15, 2016): 21. http://dx.doi.org/10.20884/1.sar.2016.1.2.301.
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Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
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Choi, Keun-Youl. "Actual Situation Analysis and Development Plan of Local Council Budget Deliberation: Case of Sangju City Council." National Association of Korean Local Government Studies 25, no. 1 (May 31, 2023): 95–117. http://dx.doi.org/10.38134/klgr.2023.25.1.095.
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Studies related to the budget deliberation of local councils in Korea have been discussed in earnest since the local council was revived in 1991. The purpose of this study is to present a plan for development by analyzing the actual state of budget deliberation by local councils, taking the case of the Sangju City Council as a case study. The analysis of the actual situation of budget deliberation was divided into the role aspect of members constituting the local council and the aspect of the budget deliberation system, and each was conducted according to several criteria. This analysis was conducted mainly on minutes and white papers related to the 8th budget deliberation of the Sangju City Council. Measures to develop budget deliberation by local councils include active use of basic strategies for budget deliberation and objective deliberation criteria, efficiency in operation of the standing committee and special committee on budget settlement, extension of budget deliberation period and time, reduction in the number of additional revised budgets and substantiality of deliberation, The Ministry of Public Administration and Security proposed improvements in budget planning and operation standards for local governments, establishment of a specialized organization to support budget deliberation activities, and enhancement of the ability of local councilors and expert committee members to review budgets and accounts.
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Madej, Natalia, and Tomasz Bienias. "Budżet obywatelski Gorlic jako realizacja idei budżetu partycypacyjnego w polskim systemie prawnym." Rocznik Administracji Publicznej 9 (September 29, 2023): 57–73. http://dx.doi.org/10.4467/24497800rap.23.004.18300.
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A participatory budget is also called a civic budget. Such budgets allow a city’s residents to allocate the pool of funds by voting on previously submitted projects. This is certainly one of the most interesting forms of participation, involving significant groups of citizens in active social life: through social discussions, they create projects that can develop and serve the local community. Civic budgets are gaining considerable popularity in Poland and, therefore, are becoming more and more controversial. The question is, to what extent are civic budgets actually civic? This paper presents the theoretical assumptions of the civic budget, and then conducts an analysis of the civic budget of the city of Gorlice.
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Humenna, Y. H., and D. V. Storozhenko. "LOCAL LEVEL BUDGET FORMATION SYSTEM: THEORETICAL ASPECTS, TRENDS AND DEVELOPMENT PROSPECTS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 222–33. http://dx.doi.org/10.21272/1817-9215.2021.3-25.
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This article is devoted to the study of the peculiarities of the functioning the system of budgeting local levels in Ukraine. The aim of the article is to study the theoretical aspects of the local budget system, to conduct the analytical assessment of trends in the functioning of local budgets and to study the prospects for their further development. Systematization of literature sources to determine approaches to the essential component of the local budget allowed defining the local budget as detailed plan for the use of financial resources, economic relations related to improving the social life of citizens. Based on the functional approach to regionalization of taxation, the scheme of the system of local budget formation has been formalized. It allows taking into account the influence of objective and subjective factors. The article considers the key tasks and vectors of the local budget system. As part of the analysis of current trends in the development of local budgets, the diagnosis of revenues and expenditures for the period from 2015 to 2020 is hold. The results of the analysis showed volatile dynamics in the comparability of revenues and expenditures of local budgets and provided an opportunity to obtain a comprehensive assessment of intergovernmental transfers from the budget of Ukraine for socio-economic development of regions to reduce their economic differentiation and ensure the implementation of state regional powers. The analysis of the revenue and expenditure part of the local budget of Ukraine allowed studying in more detail the peculiarities of local budget formation, identifying certain patterns and forming measures to prevent emerging problems in budget execution in the country. Taking into account the defined system of formation of local level budgets and the analysis of strengths and weaknesses of budgets functioning the basic directions of maintenance and perspective development of budgets of local levels are considered. These include: increasing tax and non-tax revenues to the budget due to the set of measures at the local and regional levels; increasing the level of efficiency of intergovernmental transfers; improving the methodological and practical aspects of encouraging economic entities to increase their own incomes.
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Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.
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Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and implementation of local budgets), systemic generalization (to determine the influence of advantages and disadvantages of decentralization on local budgets), statistical analysis (to assess the effectiveness of formation and implementation of local budgets). Results. According to the results of the conducted research, the essence of local budgets, the positive and negative consequences of the impact of decentralization on local budgets were considered, the main areas of evaluation of the effectiveness of the formation and implementation of local budgets were determined (analysis of financial stability (balance, financial independence, overall effectiveness of the budget); analysis of efficiency (financial productivity, economic and social efficiency)). Based on the example of the the Kryvyi Rih City Territorial Community, an analysis of the main indicators of the formation and implementation, as well as the effectiveness of the budget during 2018 - 2022, was carried out, according to the results of which the general trends of increasing tax revenues, decreasing the implementation of planned indicators of budget expenditures, increasing the level of financial sustainability of the budget, multidirectional trends were established indicators of budget efficiency (increase in the indicator of financial productivity, social efficiency; decrease in the coefficient of economic efficiency). General problems in the management of revenues and expenditures of local budgets have been identified: limited budget resources; insufficient financial stability; problems of forming the revenue part of local budgets and the need to identify reserves for their increase; failure to receive possible income from rent and payment of land tax from land plots of communal property that are not used; application of minimum land tax rates; ineffective management of communal property; nonreceipt of personal income tax due to informal employment of the population; improper use of interbudgetary transfers; insufficient transparency of budget formation and execution. Areas of increasing the efficiency of local budgets have been determined (increasing the revenue and expenditure capacity of the budget and making tax payments; ensuring stability and effective use of available funds, effective risk management and ensuring openness, public accounting, optimization and improvement of cost efficiency, involvement of local residents and other stakeholders in the process formation of the budget, implementation of measures to support the development of local economic potential to provide additional sources of income and increase their efficiency).
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Lee, Tanya M., and Elizabeth Plummer. "Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures." Journal of Management Accounting Research 19, no. 1 (January 1, 2007): 137–67. http://dx.doi.org/10.2308/jmar.2007.19.1.137.
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This paper examines the degree to which government administrators incorporate prior year spending variances into current year budgets. Government administrators have incentives to increase their budgets, and constraints on government spending are weaker than those found in the private sector. Therefore, we expect budget increases associated with prior year government overspending (actual exceeds budget) to be larger than decreases associated with underspending of the same amount. This differential response is called ratcheting. We examine budgets for 1,034 Texas school districts (1995 through 2002), and find budget ratcheting in operating expenditures and the subcategories of instructional and non-instructional expenditures. Ratcheting is most pronounced for non-instructional expenditures. We also find that budget ratcheting is more pronounced when controls on government spending are likely to be weaker. Specifically, budget ratcheting is more pronounced for school districts that operate in a less competitive environment and for districts that have less voter influence.
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Binda, Jacek, and Sylwia Niedziela. "The Participatory Budgets Implementation on the Example of Selected Municipalities." Economy of Region 17, no. 1 (March 2021): 288–300. http://dx.doi.org/10.17059/ekon.reg.2021-1-22.
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In recent years, participatory budgets are one of the most dynamically developing institutions of social participation. The implementation of the participatory budget in local government units is an endeavor to increase the degree of involvement of the inhabitants of a given community to co-decide on spending budget funds. Implementation of a participatory budget requires a well-constructed procedure, which will engage the highest possible number of residents and lead to a more rational and efficient utilisation of budget resources of local government units. We analysed the problems of the implementations of participatory budgets in the Polish communes of Jaworze, Cieszyn, Kęty and Bielsko-Biała (South of Poland) and discussed challenges, which accompanied this process. We hypothesised that the complicated and ambiguous participatory budget procedure is the reason for a low efficiency of spending funds under participatory budgets in the analysed communes. The analysis was based on the literature review of amendments to Polish legislation that define the notion of the participatory budget and lay foundations for its functioning. We compared various constituents of the procedure applied in the examined communes, used in the process of the participatory budget implementation. Research results indicated that the participatory budget model should be changed to optimise expenditure of local funds, increase local community satisfaction and accelerate the development of the commune. The results may be used to assess the effectiveness of the spending of funds under the participatory budget in other municipalities of the region.
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Zamyatina, N. V. "Special Features of the Municipal Budgets Carrying out in 2008-2009." Izvestiya of Saratov University. Economics. Management. Law 10, no. 2 (2010): 61–65. http://dx.doi.org/10.18500/1994-2540-2010-10-2-61-65.
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The article is devoted to the problems of forming and carrying out the municipal budgets under the crisis conditions. The author analyses the problem aspects of carrying out local budgets in 2008-2009, and possible measures of increasing the budget incomes on the municipal level. The opinion about the necessity to cut down a part of the subject inter-budget transfers in these budgets, is given in the article. The author shows the analysis of the budget incomes structure of the municipal district of Saratov city.
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Husna, Sabna Daniela, and Krisno Septyan. "Peran Aktor Pengamanan Keefektian Penganggaran: Studi Etnometodologi Di Sektor Publik." Owner 8, no. 1 (January 1, 2024): 697–704. http://dx.doi.org/10.33395/owner.v8i1.1780.
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This study aims to understand the meaning of the role of the Program and Budget Head in maintaining budget effectiveness at the Cilandak District office. This research took place in the Cilandak District office. Data were obtained through source triangulation and data triangulation. Source triangulation was carried out through interviews with the Head of Programs and Budgets and the Spending Treasurer. Meanwhile, data triangulation was obtained through the Budget Implementation Document (DPA) and the 2020 & 2021 Budget Realization Report. This researcher uses an ethnomethodological approach. The use of ethnomethodology aims to see the routines of the Head of Programs and Budgets in budgeting. The results of the study show that the preparation of the budget is quite good and effective, but cooperation between Heads of Sections is still needed in absorbing the budget, and if budget absorption is still below 91% it will have an impact on performance appraisal in the coming fiscal year.
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Naji, Ali Hadi, Ibtihal Saad Hashim, and Hayder Jasim Mohammed. "IMPROVING THE BUDGET PROCESS THROUGH EFFECTIVE BUDGET PLANNING STRATEGY." International journal of business and management sciences 04, no. 02 (February 19, 2024): 16–28. http://dx.doi.org/10.55640/ijbms-04-02-02.
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This research paper addresses the importance of an effective budget planning strategy in improving the budget process within institutions and organizations. Emphasis is placed on the potential benefits of this strategy through enhanced transparency, improved resource management, enhanced balance between financial and non-financial objectives, and enhanced cooperation and coordination between different sections. A set of recommendations is made for the effective implementation of this strategy, including the development of participatory and consultative processes, improved monitoring and evaluation, enhanced training and development of staff, and effective risk management. This research is aimed at continuously improving the budgetary process and enhancing the financial and operational performance of enterprises.