SPENDING REVIEWS: WORLD EXPERIENCE AND UKRAINIAN REALITIES
The paper examines the history of spending reviews in the analysis of the use of budget funds and the main approaches used in world practice before conducting spending reviews as a tool for saving budget funds and increasing the effectiveness of government policy in certain sectors of the economy, their practical interconnection.
The theoretical approaches to conducting spending reviews, their types (by the nature of economics, the objects of the survey, on the scope of coverage), positive practices and recommendations for carrying out the corresponding spending reviews are analyzed and summarized. On this basis, some recommendations for public authorities to be used for spending reviews are identified and formulated. In particular, the spending review should be part of the budget process, have an inseparable link with other elements of the budget process, the level of coverage of the spending review should be clearly defined, the responsibility for the spending review process, established information base of spending reviews. In addition, the stages of conducting spending reviews are formulatedзаміна in the paper: framework stage, parameters stage, spending option stage and spending decision stage.
The current normative and legal basis for conducting spending reviews, which are being implemented in Ukraine in 2018–2019, is analyzed. The main problems and factors faced by public authorities in Ukraine during the expenditure spending reviews in 2018, as well as the potential risks that may affect their implementation in the future, are identified, in particular: the weakness of the methodological base, the lack of understanding by the participants of the spending reviews of the importance of conducting expenditure spending reviews as a basis for improving policies in the relevant fields, and a formal attitude towards such spending reviews.
Recommendations were prepared to public authorities to neutralize potential risks during spending reviews in 2019 and in subsequent years.
2. Markarova, O. (2019). Budzhetna «Formula 1»: chomu my maiemo prypynyty planuvaty za starymy kartamy [Budget “Formula 1”: Why We Should Stop Planning on Old Maps]. Ekonomichna pravda – The Economic Truth. www.epravda.com.ua. Retrieved from https://www.epravda.com.ua/columns/2019/06/6/648513/ (viewed 11.06.2019) [in Ukrainian].
3. Marchak, D. Yak pravylno vytrachaty budzhetni hroshi. Instrukcia. Dlia chogo robyty ohliad vytrat derzhavnoho budzhetu ta yakymy mozhut buty vysnovky takoho ohliadu? [How to spend budget money properly. Instruction. Why should I review the state budget expenditures and what might be the conclusions of such a review?]. Voxukraine – Voxukraine. (n. d.). voxukraine.org. Retrieved from https://voxukraine.org/uk/yak-pravilno- vitrachati-byudzhetni-groshi-instruktsiya/ (viewed 21.06.2019) [in Ukrainian].
4. Glossary 2016 OECD Performance Budgeting Survey. (n. d.). www.oecd.org. Retrieved from http://www.oecd.org/ gov/budgeting/2016-Performance-Budgeting-Survey-Glossary.pdf (viewed 14.06.2019) [in English].
5. Wheatley, M., Maddox, B., & Bishop, T. K. (2019). The 2019 Spending Review: How to run it well. www. instituteforgovernment.org.uk. Retrieved from https://www.instituteforgovernment.org.uk/sites/default/files/ publications/IfG_2019_%20spending_review_web.pdf (viewed 12.06.2019) [in English].
6. QUALITY OF PUBLIC FINANCES: SPENDING REVIEWS FORSMARTER EXPENDITURE ALLOCATION IN THE EURO AREA. Key insights from the April–May 2017 Commission survey addressed to euro area Member States. (2017). www.consilium.europa.eu. Retrieved from https://www.consilium.europa.eu/ media/23582/eg-15-june-2017_note-on-spending-reviews.pdf (viewed 18.06.2019) [in English].
7. Connolly, A. Obzory raskhodov v Irlandii [Expenditure reviews in Ireland]. (n. d.). www.google.com. Retrieved from https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=2ahUKEwiWu rCP34HjAhUGw8QBHbyoAyMQFjAAegQIAxAC&url=https%3A%2F%2Fwww.pempal.org%2Fsites%2Fpempal
%2Ffiles%2Fattachments%2F2016-11-29%2Fpresentation_annette_connolly_ireland_rus. pptx&usg=AOvVaw3WKBe1TDJq-JUwYqeZpG-Y (viewed 10.06.2019) [in Russian].
8. Pro provedennia ohliadu vydatkiv budzhetu v okremykh sferah : Postanova Kabinetu Ministriv Ukrainy vid 21.01.2018 № 101 [On conducting the review of budget expenditures in particular areas: Resolution of the Cabinet of Ministers of Ukraine dated 21.02.2018 No. 101]. (2018). zakon.rada.gov.ua. Retrieved from https://zakon.rada. gov.ua/laws/show/101-2018-%D0%BF (viewed 12.06.2019) [in Ukrainian].
9. Pro vnesennia zmin do Budzhetnoho Kodeksu Ukrainy shchodo zaprovadzhennia seredniostrokovoho budzhetnoho planuvannia: Zakon Ukrainy vid 06.12.2018 № 2646-VIII [On Amendments to the Budget Code of Ukraine on Introduction of Medium-Term Budget Planning: Law of Ukraine of 26.12.2018 No. 2646-VIII]. (2018). zakon.rada. gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/2646-19#n5 (viewed 12.06.2019) [in Ukrainian].
10. Pro vnesennia zmin do postanovy Kabinetu Ministriv Ukrainy vid 26 kvitnia 2003 r. № 621 : Postanova Kabinetu Ministriv Ukrainy vid 17.04.2019 № 335 [On Amendments to the Resolution of the Cabinet of Ministers of Ukraine of April 26, 2003 No. 621: Resolution of the Cabinet of Ministers of Ukraine of April 17, 2019 No. 335]. (2019). zakon.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/335-2019-%D0%BF (viewed 12.06.2019) [in Ukrainian].
11. Pro provedennia u 2019 rotsi ohliadiv vytrat derzhavnoho budzhetu v okremykh sferah : Pozporiadzhennia Kabinetu Ministriv Ukrainy vid 27.03.2019 № 211-r [On conducting in 2019 reviews of the state budget expenditures in selected areas: Order of the Cabinet of Ministers of Ukraine dated 27.03.2019 No. 211-r]. (2019). zakon.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/211-2019-%D1%80 (viewed 12.06.2019) [in Ukrainian].
12. Deshko, A. L. (2019). Spending reviews: novyi instrument otsinky biudzhetnykh vytrat. Naukovi pohliady na vdoskonalennia ekonomiky: perspektyvy ta rozvytok [Spending reviews: a new tool for estimating budget expenditures. Scientific views on improving the economy: prospects and development] : Proceedings from II Mizhnar. nauk.-prakt. konf. (m. Zaporizhzhia, 23 serpnia 2019 r.) – II International. Research Practice Conf. (Zaporozhye, August 23, 2019). Zaporizhzhia: NGO “SIEU”. 104 p. (Pp. 75–79) [in Ukrainian].
This work is licensed under a Creative Commons Attribution 4.0 International License.