Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement

Author(s):  
Olha Zhabynets

In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website.

2017 ◽  
Vol 63 (2) ◽  
pp. 228-251
Author(s):  
B. S. Ghuman ◽  
Mohammad Sohail

Right to Information (RTI) Act emerged as a powerful instrument for taming corruption in the functioning of public authorities by promoting transparency and accountability. The Act has completed ten years but the challenges hindering the successful implementation of the Act are still looming large. The Act is slowly moving away from its goal owing to many factors, such as lack of awareness, improper maintenance of records, poor compliance to public disclosure of information mentioned under Section 4 of the Act, inconvenient fee depositing mechanism, lack of sustained training mechanism for employees, misuse of the Act, pendency of appeals before Information Commissions and lack of legislative measures for protection of whistleblowers. For making the Act a success, it is essential to conduct massive awareness campaigns for citizens, to maintain proper official records for facilitating provision of information under the Act, ensuring suo motu disclosure of information mentioned under Section 4 of the Act, use of information and communication technology in the implementation of the Act, making available convenient fee depositing options, conducting training programmes for officials involved in the implementation of the Act, and, finally, enacting a strong whistleblowers’ protection Act.


Author(s):  
Alla Orlova ◽  

The article considers a set of issues related to the formation of sustainability in the state at different levels of government: national, regional and local, with an emphasis on the sustainability of territorial communities. The concept of "sustainability" is defined, the criteria of sustainability for national security and its components at the local level are analyzed, in particular, in the formation of affluent communities. Sustainability is considered in various aspects: as a component of national security and defense of the state, in relation to the concepts of "cohesion" and "national security". Financial stability is justified as an important sign of the viability of local communities. The role of civil society in shaping the sustainability of communities is revealed, as well as different views of scientists on the impact of civil society on sustainability are analyzed. The foreign experience of implementation of the basic principles of sustainability in the life of communities is studied. The most important component of sustainability is the ability of the community to consolidate to counteract harmful and dangerous external and internal influences. Open partnership of public authorities with business structures and the public should be a prerequisite for this. It is proved that in the conditions of decentralization and various internal and external challenges, civil society (active citizens and civil society institutions) can and should be a driver of community sustainability. It is assumed that the implementation of state policy to promote the development of civil society should create a solid foundation of democracy in Ukraine as a component of national sustainability. Since the systemic mechanisms for ensuring national sustainability in the Ukrainian state at both national and local levels are not yet fully formed, the development and implementation of comprehensive strategic decisions in this area requires proper scientific substantiation, which is why the author’s contribution to this topic.


2021 ◽  
Vol 11 (-) ◽  
pp. 27-30
Author(s):  
Vitalii ZIANKO ◽  
Tetiana NECHYPORENKO

The paper is devoted to the implementation of regional budget policy in Ukraine. The main vectors of budget policy development as a component of socio-economic policy at the local level are highlighted. Within the framework of the declared budget policy, the peculiarities of the formation and functioning of local (regional) budgets are considered. The interpretation of the definitions of "budget" and "policy" is presented, and the author's definition of the essence of the budget policy of the region is offered. The conceptual dominants of budget policy, the implementation of which takes place through the budget mechanism, are studied. It is proved that budget policy is an important lever of influence and a real reflection of the tactics and strategy of public authorities and local governments in the budget sphere. It is substantiated that the effectiveness of the implementation of regional budget policy directly depends on the sequence of steps aimed at increasing the level of competitiveness of the regions and overcoming the existing regional disparities. On the basis of generalization of thematic researches and practice the offers concerning application of levers of budgetary regulation which define a level of efficiency of budgetary policy of region are formulated. It is stated that the content of the budget policy of the region should be to determine the course, tasks and activities of the state and local governments in the field of formation and use of budget funds. Full implementation of the budget policy of the region stimulates the functioning of economic activity of administrative-territorial units, promotes rational budget planning, as well as the effective filling, distribution and use of local financial resources.


2018 ◽  
Vol 7 (3.29) ◽  
pp. 225 ◽  
Author(s):  
N Srihari Rao ◽  
K Chandra Sekharaiah ◽  
A Ananda Rao

Personality Development’, ‘Social Development’, ‘National Development’, ‘National Spirit’, ‘National Amity’, ‘Nation Building Character’, ‘National Consciousness’, ‘National Solidarity’, ‘National Awareness’, ‘National Integration’, ‘National Sovereignty’, ‘National Integrity’, and ‘National Unity’ are the diminishing ideas among the citizens of a country now-a-days. Opportunities for cybercrimes worsen this situation further by luring the people with bad motivations, some who justify the cybercrimes somehow and some to perpetrate the cybercrimes. As the public authorities are not capable enough to handle cybercrime cases well as of now or due to lacunae in cyber laws, cyber criminals are evading and sweeping under the carpet. The societal status, may it be progressive or perishable depends on the kind of information that is provided to the people of society. If society is input with right information, the society will progress, develop positively and on the other hand the society will perish with the wrong or garbage information. In this context, Right-To-Information (RTI) Act 2005 plays a vital role by providing ‘Right Information’ through ‘Information Transparency’. We found out an organization named JNTUHJAC (offline) with its website with URL- www.jntuhjac.com (online) running from so many years, committed three or more cybercrimes against the Union of India. We considered this online and offline organization for our case study and for discussions of our solutions for these cybercrimes. In this paper, we proposed a research methodology based on Information and Communication Technology (ICT) approaches to prevent the conversion of Cybercrime or Ill-Informed Society into Perishable Society and hence hope to succeed in transforming Cybercrime or Ill-Informed Society into Well-Informed Society and hence into a “Progressive Society/Knowledge Society/Digital Society.  


2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.


2011 ◽  
Vol 32 (4) ◽  
pp. 494-517 ◽  
Author(s):  
Kathrin Frey ◽  
Thomas Widmer

Evidence-based policy-making and other recent reforms in public steering emphasize the role systematic evidence can play in improving decision making and public policies. Increasing deficits heighten the pressure on public authorities to legitimate public spending and to find savings. Existing studies show that the influence of research-based information on decision making is shaped by several factors, but they typically do not distinguish between different types of information. Our contribution aims to compare the influence of efficiency analysis to information about performance effectiveness. We do so by looking at 10 cases in which public policies are being revised at the federal level in Switzerland, and do so by tracing the entire policy reform process. This qualitative analysis sheds light on which actors use efficiency information, how and under which conditions, and highlights the contribution of efficiency analysis for evidence-based policy-making.


2018 ◽  
Vol 8 ◽  
pp. 17-36
Author(s):  
Dipesh Kumar Ghimire

Federalism has been constitutionally uniting separate political communities in a limited by encompassing political community (Kincaid and Tarr 2005). Federalism as a mode of governance is concerned with combining 'self-rule and shared rule' (Elazar, 1987), where by the constituent members of the federal union can govern themselves autonomously while they and their citizen also participate together in the common national governing regime, which is autonomous within its sphere of constitutional authority (Kincaid, 2011). Federalism is the extreme form of decentralization. Similarly, corruption is defined as exercise of official powers against public interest or the abuse of public office for private gain. Corruption is a symptom of degeneration of the relationship between the state and the people, characterized by bribery, extortion and nepotism (Altas, 1968). Similarly, Sen (1999) defines corruption or corrupt behavior as "the violation of established rules for personal gains and profits". This article tries to explore the relationship among federalism, decentralization and corruption. My finding is: constitutional, political and spatial decentralization is very strong and fiscal decentralization is very weak in Nepal. Fiscal decentralization plays vital role to improve quality of governance. However, lack of proper fiscal decentralization and highly constitutional, political and spatial federalism or decentralization promote corruption in the local level. Similarly the monitoring mechanism and vertical controls system are very weak in Nepal. It shows that the localization process motivate to corrupt behavior among public authorities.


Author(s):  
LeAnne K. Robinson

This study examines educators’ perceived barriers to technology integration and the relationship to education reform. Educators and administrators from four elementary schools in Washington State were interviewed in their classrooms during a three month period. The schools differed in size, location and social economic status and reported variances in their Washington Assessment of Student Learning (WASL) scores. While all of the schools reported similar barriers to the use of educational technology, distinct differences appeared between those schools that had done long range planning during the reform process and those that had not. Specifically, staff in the two schools that coordinated curricula, performance standards and a variety of assessment tools while simultaneously allowing teachers the flexibility to alter the curricula were more likely to state personal responsibility for student learning, and they were also more likely to have overcome barriers to the use of technology.


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