Implementation of the principle of transparency (openness) of budget data at the municipal level (on the example of the Republic of Karelia)

Abstract

The article analyzes some issues related to the practical implementation of the principle of transparency (openness) of budget data at the municipal level (on the example of the Republic of Karelia). Methods such as monitoring and assessing the level of openness of budget data of municipalities and such a tool «as a citizens budget» are considered. The results of an analytical study on the availability and completeness of placement on the official information resources of the administrations of municipalities of the Republic of Karelia of the data necessary for monitoring and assessing the level of openness of budgetary data of municipalities in the Republic of Karelia are presented. The generalized conclusions on the analysis of «citizens budget» published on the official websites of the municipalities of the Republic of Karelia are presented. It is concluded that the implementation of the principle of openness (transparency) of the budget, using various methods of tools, will increase the interest and involvement of citizens in the budget process, and the solution of issues of local importance. An analysis of the practical use of individual mechanisms for implementing the principle of transparency (openness) at the municipal level in the Republic of Karelia indicates that there is a need to improve them at the local level.

Keywords

• принципы бюджетной системы
• прозрачность (открытость) бюджета
• мониторинг и оценка уровня открытости бюджетных данных
• индикаторы
• характеризующие принцип прозрачности бюджетного процесса
• муниципальные образования
• «бюджет для граждан»