METHODOLOGICAL BASIS FOR INTRODUCTION OF THE BUDGET FOCUSED ON RESULT

Abstract

In article the attention is focused that in recent years in Ukraine there were fundamental changes of system of local government, especially regarding formation of local budgets and creation of the amalgamated territorial communities. Introduction of the programmeperformande budgeting in amalgamated territorial communities is aimed at providing transparency and implementation of an assessment of activity of participants of the budgetary process concerning achievement of goals and performance of tasks, increase in control levelof results of the budgetary programs implementation and carrying out the analysis of the reasons of their inefficient performance; streamlining of the organizing the activitiesby accurate differentiation of responsibility for implementation of each budgetary program between all participants of the budgetary process; improvement of quality of development of the budgetary policy, efficiency of distribution and use of budgetary funds.