Середньострокове бюджетне планування в територіальних громадах

Abstract

The article examines medium-term budget planning at the ATC level, which is an important and necessary process that allows for an integrated approach to the rational use of limited financial resources in the medium term to meet the needs and interests of each community member. Through local targeted development programs, key spending units monitor the implementation of performance indicators, which are an integral part of the budget process. Medium-term planning is carried out for the planned budget period and for the two following budget periods. It should be remembered that in the process of implementing medium-term budget planning, an annual review of all local target programs for the socio-economic development of the community is carried out to control the level of validity of the calculation of budget resources for the medium term. High-quality medium-term budget planning is ensured by the fact that the Local Budget software is used at the level of local financial authorities.