Treasury execution of local spending budgets: problems and solutions

Dema Dmitry and Feshchenko Natalya
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Dema Dmitry: the Zhitomir national Agroecological university
Feshchenko Natalya: the Zhitomir national Agroecological university

Вестник Финансового университета, 2014, issue 1, 100-109

Abstract: The theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined. Current problems of treasury-based execution of local spending budgets are investigated and main deregulating factors affecting the procedure of cash execution of budgets are arranged in a system.Ways to improve budget funds management at the local level are proposed including: improvement of regulatory and software support of the budget process participants; improvement of a system of information exchange between Federal Treasury authorities, budget holders and operational financial bodies; replacement and retrofitting of outdated operating systems and the technological structure of information-analytical support of the Ukrainian State Communications Committee bodies; enhancement and extension of methods for controlling budget revenues and expenditures of budget holders and recipients; improvement of the practice of keeping account of local budget operations on budget resources.

Keywords: КАЗНАЧЕЙСКАЯ СИСТЕМА; РЕСУРСЫ МЕСТНЫХ БЮДЖЕТОВ; КАССОВЫЕ ПОСТУПЛЕНИЯ; РАСПОРЯДИТЕЛИ И ПОЛУЧАТЕЛИ БЮДЖЕТНЫХ СРЕДСТВ; СМЕТЫ РАСПОРЯДИТЕЛЕЙ; HOLDERS' BUDGETS (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031255:15724891

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