ANALYSIS OF THE REGIONAL BUDGET OF THE KEMEROVO REGION – KUZBASS

This article provides an overview of the budget of the Kemerovo region - Kuzbass as of 01.01.2021, as well as the adopted law on the budget of the Kemerovo region - Kuzbass for the planning periods from 2022 to 2024. The analysis revealed an underperformance of the budget, noted the absence of significant changes in parameters the regional budget adopted for execution in 2022 and calculated for the period 2023-2024. The action of the reasons influencing the result of budget execution in the planning period was also established.

Assessing budgetary management of local government in Aceh, Indonesia

<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability. I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory. This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>

Assessing budgetary management of local government in Aceh, Indonesia

<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability. I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory. This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>

Effectiveness of Budgetary Controls on Budget Execution in Zanzibar

This study aims at examining the effectiveness of budgetary controls on budget execution in Zanzibar. The proper linkages between public resources and its management through service delivery are the key to success of any government. The study adopted descriptive research design in which primary data was collected by the use of questionnaire. More over the study used a stepwise approach to generate model, where regression model was used to analyze the degree of the relationship between budgetary control and the extent to which it contribute to the performance of budget in Zanzibar. The results reveals that a budgetary control as perceived by various respondents is effective on the basis of planning and budgeting, monitoring and control, analyzing and feedback and thus concluded to have a positive relationship with budget performance. Based on the study, it is recommended that management should be ready to participate in budget execution process in order to remove the existing challenges.

Execution of the state budget of Ukraine in the conditions of the COVID-19 pandemic

The article analyzes the state of formation and efficiency of the State Budget of Ukraine. It has been established that budget expenditures exceed revenues and as a result, the budget has been formed over the last decade with a significant deficit, and the existence of a deficit leads to a movement in the "debt spiral". To implement the budget the Government is forced to borrow additional funds and attract them on acceptable terms, which has become increasingly difficult. Failure to receive the funds leads to late spending. The analysis of expenditures of the State Budget of Ukraine according to the functional classification is carried out, which testified to the main priorities of the state in modern conditions. Given Russia's aggression in the east of the country, it is logically justified to increase security and defense spending. However, it is advisable to review social expenditures, which are quite large in size and do not improve the quality of social services, on the contrary, restrain economic growth, the country's transition to an innovative model of development. In order to increase the efficiency of budget execution, the validity of macro indicators, it is advisable to introduce medium-term budget planning. Budget expenditures must be justified and balanced in order to achieve the most effective results of budget programs and the goals of the budget system of Ukraine. The study identified systemic shortcomings in the State Budget of Ukraine, which are repeated from year to year, as well as those that characterize the special year 2020 associated with the pandemic COVID-19. Emphasis is placed on the functioning of the domestic system of public financial control and its importance in reducing the volume of budget violations, the effectiveness of budget execution, promoting better functioning of the financial and budgetary system, ensuring sustainable dynamics of socio-economic development of the country.

The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>

Theoretical and praxeological principles use of specialized knowledge in the investigation of state-funded health care crimes.

Provides a forensic analysis of budget crimes in the field of health care, clarifies the nature of these crimes and identifies a variety of areas of criminal encroachment. Some elements of the forensic characterization of the crime that basically determine the further use of specialized knowledge, in particular, the structure of methods of committing crimes and their classification, the types of traces left while committing the crimes related to health care public funding. The general terms and the structure of the studied scientific category are characterized. It has been established that budget crimes in general and their varieties in some areas have been studied by domestic and former Soviet scientists from both forensic and criminal law points of view. Crimes related to public funding of health care were considered partly in the framework of budget crimes study and mainly covered the misuse of budget funds, crimes committed by officials, public procurement, and so on. It has been proved that this area of criminal activity is much wider. It was found out that offenses related to the misuse of budget funds in the field of health care included criminal acts committed in the preparation, review, approval and implementation of budgets, as well as in the control of budget execution. Some scientific achievements were proved to have lost their relevance due to the legislative changes, reform of the health care system, redistribution of allocated budget funds, constant transformations of state medical programs, such as: reimbursement of funds spent on drugs; provision of medicines to patients with diabetes and cancer; program for the purchase of consumables and equipment for hemodialysis, and so on.

WAYS TO ENSURE TRANSPARENCY IN THE FINANCING OF SOCIO-ECONOMIC DEVELOPMENT PROGRAMS OF THE REGIONS

This article describes reforms aimed at ensuring openness and transparency of the budget in Uzbekistan based on the Action Strategy for 2017-2021. Suggestions and recommendations were made to increase the transparency of the process of financing regional programs of socio-economic development.The purpose of the study is to analyze the current situation with the transparency of financing programs for the socio-economic development of regions, to develop proposals and recommendations for the effective use of local budgets in the future by increasing transparency.Scientific novelty of the research:1. The need to increase the role of mass media in strengthening public control over the spending of budget funds at the national level, ensuring the effective implementation of regional (regional, district and city) budgets;2. It is proposed to achieve the focus on financing the planned activities for socio-economic development of the regions by strengthening the activity of citizens in monitoring the implementation of budgets;3. In order to ensure the transparency of budget processes, it is necessary to regularly publish indicators related to budget execution on the official websites and periodicals of territorial (regional, district and city) executive bodies.Keywords. State budget, local budgets, budget funding, budget process, budget process transparency, funding of regional programs

Public Property Management in Russian Federation: Basic Principles (Part 2)

The article deals with problems of legal status of state (municipal) bodies and government (municipal) agencies as legal entities in the context of modern Russian treasury budget execution system and underlines the absence of the necessity for their legal entity. Within the framework of budget system reform, the paper regards the right of operational management and the right of permanent perpetual use for the state (municipal) bodies and government (municipal) agencies as anachronism, inherited from the Soviet law, and unnecessary. At the same time the author insists on merging into one institution the right of operational management and the right of permanent perpetual use for budget organizations and autonomous institutions as legal entities and proposes changes to the current legislation.