№ 3/2017

Fìnansi Ukr. 2017 (3): 36–50

BUDGET POLICY

KYRYLENKO Olha ¹, MALYNIAK Bohdan ²

¹West Ukrainian National University
OrcID ID : https://orcid.org/0000-0002-5504-5519
²Ternopil National Economic University
OrcID ID : https://orcid.org/0000-0001-6965-393Х

Unique experience of public reporting on the use of regional budget funds: lessons for dissemination

It is proved that in a fiscal decentralization it is essential to establish effective communication with the public authorities in the field of local finances, including the use of income and local budgets. The authors study a unique for Ukraine practice of public reporting on the efficient use of public funds. This mechanism was introduced by the decision of the Ternopil regional council. The research shows the principal differences between the new reporting procedure and the traditional one, the potential advantages of applying the norms of this decision to government bodies and civil society institutions. More than a year’s practice of public reporting is analyzed. This example highlights the problem of relations between citizens and authorities in the field of local finance. The article provides recommendations on how to improve the reporting on the use of funds, which should be taken into account when disseminating this experience. The authors emphasize the importance to expand effective relationships of citizens and authorities on other elements of the local finance management and the need to deepen the theoretical substantiation of the forms and ways of citizen participation at every stage and in various segments of local finance management and develop communication between local authorities and citizens.

Keywords:local budgets, public reporting, transparency of the budget, outcomes of the budget fund usage, cost efficiency.

JEL: H72, R51

Kyrylenko O. . Unique experience of public reporting on the use of regional budget funds: lessons for dissemination / O. . Kyrylenko, B. . MALYNIAK // Фінанси України. - 2017. - № 3. - C. 36-50.

Article original in Ukrainian (pp. 36 - 50)

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