Markovych G. Planning of the lokal budget expenditures in terms of market reforms

Object – the local budget expenditures in Ukraine. Purpose - disclosure of theoretical and organizational basis for the planning of the local budget expenditures and determine the ways to improve the algorithm to plan the expenditures for social and cultural development and management of the administrative-territorial units. Methods - the methods of scientific abstraction, generalization, synthesis, system, structural, comparative, economic and statistical and comprehensive methods, techniques for medium and relative values, graphical method, formal logic methods and techniques. Results - a comprehensive research and scientific study of theoretical and methodological principles of the local budget planning, forming conclusions and practical suggestions for its improvement under current conditions. Novelty – the proposed research definition "local budget service" as a result of the execution of local self-government powers, public services closed to the users and provided in accordance with social standards and norms; developed scientific guidelines for determining the set of criteria to form the algorithm for calculating financial norms of the budget provision; improved methods of planning the expenditures for provision of local budget services by setting individual tasks relating to its quantity and quality for managers of the budget facilities; developed conceptual approaches to the budget expenditure planning in terms of ensuring vertical and horizontal equity, autonomy; proposed directions to improve the program budgeting at the local level in terms of optimizing the model list of budget programs and its performance indicators, comparative analysis of efficiency of public programs based on the formula approach and common evaluation criteria; further development of structural and logical model of the local budget medium-term planning. Results are introduced in activity of Ministry of Finance of Ukraine, Ministry of Social Policy of Ukraine, Financial Department of Kirovohrad Regional Public Administration, Financial Department of Lviv Regional Public Administration, Financial Department of Odessa Regional Public Administration. Application scope - Activity Ministry of Regional Development, Construction and Housing of Ukraine, The Budget Committee of the Parliament of Ukraine. Industry - economy.