The foundation enabling the management of each public administration entity is the budget. Public administration bodies in the Slovak Republic also include self‑governing regions among others. Budgets for these regions are categorized into two parts—revenue and expenditure. Expenditures are broken down into different areas (programs) that pursue common goals and objectives. Programs are usually divided into sub‑programs and components. Part of the program budgeting deployment incorporated issuance of methodological procedures; these described model cases on how to create the program budget. Yet, these procedures are not binding. As a part of the research in 2013, the final accounts of self‑governing regions of the Slovak Republic were analyzed. Division of individual programs and the amount of funding were determined. It is considered appropriate to create some form of general binding regulation defining programs content. This is to be done by considering the clarity and further statistical processing. Given the findings and bearing in mind five years’ worth of program budgeting operation in local government bodies, it is only appropriate to consider the implementation of changes in program budgeting and provide enhanced transparency.
CHARACTERISTICS AND DEVELOPMENT OF PROGRAM BUDGETING IN SELF-GOVERNING REGION
