Features of the functioning of budget managers as the main actors of the public sector

Abstract

The relevance of the research topic is that the effectiveness of the public sector of Ukraine depends on the successful activities of its subjects. In the conditions of reforming the sphere of state property management is actively developing, privatisation processes are taking place, the volume of property lease is increasing, active work is being done with ownerless property and property of deceased heritage. The problem of effective management and use of property assigned to the relevant administrator of budget funds or identified as a result of inventory is brought to the fore . Institutions do not have a developed mechanism for such operations, answers to such questions are not found in the regulatory framework and there is a lack of knowledge about the use of management tools for such property. It is important to study the activities of managers of state and local budgets as the main actors in the public sector. The methodological basis of the study is a systematic approach, and the use of methods of synthesis and analysis to determine the structure and dynamics of revenues of budget managers in Ukraine. The article identifies the main actors of the public sector, outlines the structure of the public sector, substantiates the influence of budget managers on the development of the public sector. The analysis of the structure and dynamics of own and other incomes of budget managers is carried out, the recommendations on their increase are generalised. The necessity of increase of efficiency of management of property of the state and municipal property and increase of volumes of receipts and sources of financing of managers of budgetary funds is proved. The practical value of the article is to develop the main directions and measures of the programme to improve the management of state (municipal) property for budget managers, the use of which will effectively manage the property of the institution, increase existing and additional revenues, and positively affect the state and quality of maintenance of state and communal property

Keywords

• state budget
• local budget
• budget revenues
• communal property
• executive bodies
• intergovernmental transfers