MEDIUM-TERM PLANNING AND BUDGETING AT A LOCAL LEVEL
This article discusses the theoretical and practical aspects of medium-term planning and budgeting at local level in contemporary Ukraine. The author emphasises that the completion of functions by local authority bodies in Ukraine require the realisation of effective measures and actions guaranteed by corresponding budgetary programmes. One significant aspect of the problem is the effectiveness of monitoring the completion of local budget programmes. The article contains particular proposals regarding the budgetary reform carried out in Ukraine – the introduction of medium-term budget planning at both state and local level
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Lilova, Rumyana; Angelov, Petko (Tsenov Publishing House, 2017)The paper focuses on issues related to the procedure for determining the different types of budget balance in compliance with the consolidated fiscal programme (CFP) and the national budget, and their economic interpretation. ...
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PRACTICAL AND APPLIED ASPECTS OF OFF-BALANCE SHEET REPORTING OF SPENDING COMMITMENTS IN BUDGET ORGANIZATIONS Dekov, Veselin (АИ "Ценов", 2015)This article attempts to present the accounting aspect of spending commitments either signed for or immediately fulfilled by budget organizations. These are analysed in the context of changes in the normative base at the ...