Romenska K. The efficiency of using local budget funds in Ukraine.

The process of the evaluating the efficiency of using local budget funds was researched. The theoretical and methodological bases and practical recommendations for improving the efficiency of using local budget funds in Ukraine were substantiated. The concept of the efficiency of using local budget funds was defined. The methodical approaches to assessing the economic and social efficiency in the execution of local budgets, which include the formation of performance indicators, performance effects, performance criteria, calculation the standards of the efficiency of using local budget funds, were developed. The scientific and methodical approach regarding with using local budget funds which based on the application the analytic hierarchy process during the execution of local budgets was improved. The approaches to the preparation of budget programs and lead their passports in compliance with program and target method were substantiated. A complex of measures, which allows consider the problems caused by experiences of inefficient using the local budget funds and to increase the efficiency of provision the budget services.