Practice of submitting budget requests in the information and software complex «local budget»

Abstract

Introduction. Budget planning in Ukraine takes place according to the program-target method of budgeting. Prior to the drafting of budget requests, the chief manager of funds outlines the priority directions for the use of budget resources, the goals of state policy, which are determined in accordance with the budget declaration, as well as the performance indicators that characterize the budget program. The purpose of the article is to illustrate the process of submitting budget requests using the "Local Budget" information and software complex. Method (methodology). Methodology for the development of the software of the IPC "Local budget" for the implementation of the budget process, in particular, the study of the practice of submitting budget requests. Use of the program-target method in the budgeting process. The results. Budget programs are an integral part of implementing the budget process, using the program-target method of budget planning. Chief managers of budget funds develop budget requests for submission to the local financial body within the time limits set by it, based on the instructions for preparing budget requests for the planned and the two following budget periods. Conclusions. IPC "Local Budget" ensures the timeliness and transparency of the process of submitting budget requests, which allows timely and high-quality execution of all subsequent stages of the budget process. The interdependence of the Ministry of Finance of Ukraine and local financial bodies in the process of submitting budget requests consists in the mandatory transfer of the marginal indicators contained in the budget request to the LOGICA information and analytical system (IAS).