Analysis of formation and use of expenditures for performing executive power by local state administrations and local governments
| Audit Id | 1442997551307 |
|---|---|
| Title | Analysis of formation and use of expenditures for performing executive power by local state administrations and local governments |
| Название на языке оригинала |
Аналіз формування та проведення видатків на здійснення виконавчої влади місцевими державними адміністраціями та на органи місцевого самоврядування Ukrainian |
| Год | 2014 |
| Предмет |
Communities and Regions Government Operations (Budget and Spending) |
| ТиП |
Compliance/Legality Financial Performance |
| Действие |
Performed by single SAI |
| оПисания | The State Budget’s funds to the local state administrations for performing executive power; normative legal and administrative acts and other documents governing planning, provision and use of these funds, defining powers and tasks of local state administrations and local authorities; statistical, financial and other reporting and information on the state of creation, provision and use of these funds. Existing mechanisms of planning and use of expenditures for performing executive power by local state administrations were not agreed among themselves and did not provide the optimal structure and number of local administrations and local authorities with a view to common tasks for managing social development on the relevant territory. This situation mainly resulted from a number of imperfections and contradictions of the legislation, including absence of mandatory thresholds that hinder and make impossible the unreasonable increase in the administrative apparatus units. Planning at the central level of total expenditures for local governments in 2013 and 2014 was performed by the Ministry of Finance of Ukraine on the basis of the calculated amount of expenditures for the previous year taking into account the increase in social standards, changes in terms of wages, the index of inflation. At the same time, the local planning and implementation of these expenditures was conducted based on more needs identified by local authorities. In particular, in 2013 the volume of cash expenditures of local budgets for local government (UAH 7.5 billion) was 2.2 times higher than the volume calculated by the Ministry of Finance. As a result, the local authorities, in order to cover the costs of maintaining the local authorities, involved significant additional resources from the local budgets, including their revenues, which could be the source of financing the costs relating to their own powers of the local budgets, in particular, for housing development, construction, transport and communications. Also, the analysis showed that performing identical functions of the state for territories management, the local state administrations and the local governments apply different approaches to creating their own structure and number of employees and expenditures for their maintenance. This unbalances the management system of respective territories, adversely affects the efficiency and quality of decision-making, administrative services, results in irrational spending of financial resources for the functioning of local governance. The structure of the apparatus of state administrations and local governments often has units that duplicate the functions of territorial divisions of central executive bodies and each other. |
| Author |
Ukraine |
| Материалы |
Audit report Ukrainian |
| Контакт |
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