TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS
The theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined. Current problems of treasury-based execution of local spending budgets are investigated and main...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/26 |
| _version_ | 1826565359490039808 |
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| author | D. I. Dema N. N. Feshchenko |
| author_facet | D. I. Dema N. N. Feshchenko |
| author_sort | D. I. Dema |
| collection | DOAJ |
| description | The theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined. Current problems of treasury-based execution of local spending budgets are investigated and main deregulating factors affecting the procedure of cash execution of budgets are arranged in a system.Ways to improve budget funds management at the local level are proposed including: improvement of regulatory and software support of the budget process participants; improvement of a system of information exchange between Federal Treasury authorities, budget holders and operational financial bodies; replacement and retrofitting of outdated operating systems and the technological structure of information-analytical support of the Ukrainian State Communications Committee bodies; enhancement and extension of methods for controlling budget revenues and expenditures of budget holders and recipients; improvement of the practice of keeping account of local budget operations on budget resources. |
| first_indexed | 2024-04-10T02:39:08Z |
| format | Article |
| id | doaj.art-843d1962ad7d466b9600645871df8239 |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2025-03-14T10:34:30Z |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-843d1962ad7d466b9600645871df82392025-03-02T11:01:55ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-010110010910.26794/2587-5671-2014-0-1-100-10963TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONSD. I. Dema0N. N. Feshchenko1the Zhitomir national Agroecological universitythe Zhitomir national Agroecological universityThe theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined. Current problems of treasury-based execution of local spending budgets are investigated and main deregulating factors affecting the procedure of cash execution of budgets are arranged in a system.Ways to improve budget funds management at the local level are proposed including: improvement of regulatory and software support of the budget process participants; improvement of a system of information exchange between Federal Treasury authorities, budget holders and operational financial bodies; replacement and retrofitting of outdated operating systems and the technological structure of information-analytical support of the Ukrainian State Communications Committee bodies; enhancement and extension of methods for controlling budget revenues and expenditures of budget holders and recipients; improvement of the practice of keeping account of local budget operations on budget resources.https://financetp.fa.ru/jour/article/view/26treasury systemlocal budget resourcescash revenuesholders and recipients of budget fundsholders’ budgets |
| spellingShingle | D. I. Dema N. N. Feshchenko TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS Финансы: теория и практика treasury system local budget resources cash revenues holders and recipients of budget funds holders’ budgets |
| title | TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS |
| title_full | TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS |
| title_fullStr | TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS |
| title_full_unstemmed | TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS |
| title_short | TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS |
| title_sort | treasury execution of local spending budgets problems and solutions |
| topic | treasury system local budget resources cash revenues holders and recipients of budget funds holders’ budgets |
| url | https://financetp.fa.ru/jour/article/view/26 |
| work_keys_str_mv | AT didema treasuryexecutionoflocalspendingbudgetsproblemsandsolutions AT nnfeshchenko treasuryexecutionoflocalspendingbudgetsproblemsandsolutions |