№ 12/2021

Fìnansi Ukr. 2021 (12): 9–20https://doi.org/10.33763/finukr2021.12.009

SCIENTIFIC SUPPORT OF INSTITUTIONAL REFORMS

BONDAR Mykola ¹, TSIATKOVSKA Olena ²

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0002-1904-1211
²SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0001-8825-9778

Disclosure of information on social security in budget managers

The article investigates and establishes the role of social security in the functioning of the state. Social security is implemented through the calculation and assignment of social benefits, social insurance benefits and pension benefits. The study has systematized and identified the main directions of disclosure of information on social security in various information sources in order to make effective management decisions by budget managers; reliable, timely and up-to-date information on social security depends on the welfare of every citizen, but especially on vulnerable groups. That is why the results of the study have identified the main vectors and sources of information on social security of budget managers. It is established that social security occupies an important item of expenditure in the formation of the consolidated budget in the country. Given all this, it is necessary to detail and monitor compliance with the principle of targeted use of budget funds by managers in the field of social security. Managers of budget funds make calculations on social insurance and benefits, as well as pay them. In addition, it has been established that budget managers can act as agents for social insurance and benefits when calculating the payment of days of temporary incapacity for work, scholarships and other benefits. All social security payments must be made in accordance with the principle of targeted use of funds. That is why it is proposed to supplement the current economic classification of budget expenditures with a new code to identify payments made by budget managers as agents of social insurance and payments. Disclosure of information on social security by budget managers is important in the analysis of activities and determining the level of social services provision to vulnerable groups.

Keywords:social benefits, social security, calculations, social insurance, budget managers, reporting

JEL: E24, H55, H75

BONDAR M. . Disclosure of information on social security in budget managers / M. . BONDAR, O. Tsiatkovska // Фінанси України. - 2021. - № 12. - C. 9-20.

Article original in Ukrainian (pp. 9 - 20)

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