Infopaket

State and local budgeting

ОК.12

Обов’язкова дисципліна для ОП

Second

2023/2024

2 Semester

3

PLO 01. Know the theoretical and applied principles of development and analysis of public policy, basics and technologies of management decision-making. PLO 02. Solve complex tasks of public administration, taking into account the requirements of the law, identify legal conflicts and problems. PLO 04. Use modern statistical methods, models, digital technologies, specialized software to solve complex problems of public administration and administration. PLO 06. Carry out effective management of innovations, resources, risks, projects, changes, quality, apply modern models, approaches and technologies, international experience in the design and reorganization of management and organizational structures. PLO 07. Be able to develop national / regional policy documents for the development of public administration, using systematic analysis and integrated approach, as well as methods of teamwork.

External form

1. Know: the basic economic laws, institutional structure of public administration, basics of financial analysis and statistics. 2. Be able to use quantitative and qualitative methods of data analysis of economic phenomena and processes, analytical and statistical methods of information processing on socio-economic development of the state and territorial entities, work with national and international databases, summarize and organize information. 3. Have the skills to analyze, synthesize, process and visualize statistical and other data, work with the regulatory framework, design and presentation of data using Microsoft Office programs (Excel, Word, Power Point, etc.).

CONTENT MODULE 1: «Theoretical and legal bases of budgeting». Topic 1. Budget policy of the state in the conditions of decentralization. Public finance, their functions. Topic 2. Budget system of Ukraine and principles of its organization. Budget process at the state level. Participants and interaction. Topic 3. Features of the budget process at the local level. Participants and interaction. Topic 4. Revenues and expenditures of the state and local budgets. Balance of the budget. CONTENT MODULE 2: «Budget process management». Topic 5. Budget equalization system. State support of local budgets. Topic 6. Budgeting by program-target method. Topic 7. Budgeting would be a program-targeting method. Topic 8. Openness and transparency of state and local budgets: evaluation methods and tools.

1. Bobyrenko V., Boyko A., Boltovska L., Borsch G., Golinska O., Hrynchuk N., Litvinov O., Likhachev R., Matvienko A., Onyschuk I., Orlov M., Methodology for assessing the transparency of local of budgets // Eastern Europe Foundation - 2017. URL: https://pauci.org/upload/files/metodologiya.pdf 2. Boyko A., Borsch G., Grinchuk N. and others. School of budget literacy for public organizations. A guide for coaches. Kyiv, 2017. 298 p. 3. Bluy A., Stockluska E. Handbook for Practitioners «Participatory (public) budget step by step». Warsaw, 2015. 152 p. 4. Budget system: a textbook. The second edition, revised and supplemented / IL Shevchuk, VO Cherepanova, TO Staverskaya. Kharkiv: Publisher Ivanchenko IS, 2015. 284 p. 5. Budget system: development trends / [V.M. Mazyarchuk and others]; ed. V.M. Mazyarchuk. Kyiv: FOP Lopatina OO, 2019. 384 p.

Lecture, practical classes, seminars, independent work

Assessment methods: tests, surveys, discussions, independent tasks, analytical tasks, presentations, tests. Assessment criteria: knowledge control is carried out according to the ECTS system, which provides for a two-level assessment of the acquired material, in particular the assessment of theoretical training and assessment of practical training. Semester assessment (MAX - 80 points / MIN - 48 points). The final control is carried out in the form of a written test, which is evaluated with a maximum of 20 points and is conducted in one of the last practical classes in the discipline. The test is set based on the results of the student's work throughout the semester

Ukrainian