Results 21 to 30 of about 19,844,675 (340)

A Strategy for a Sustainable Local Government: Are Participatory Governments More Efficient, Effective, and Equitable in the Budget Process?

open access: yesSustainability, 2019
Citizen participation in budget processes is an attractive governance strategy for creating sustainable local finance. In participatory governance, citizens are engaged in the governmental policy decision-making process for sustainable communities ...
Young-seob Oh   +2 more
semanticscholar   +1 more source

Internal Control in State Institutions

open access: yesУчёт. Анализ. Аудит, 2021
The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control.
F. Yu. Alchinova
doaj   +1 more source

Corrupção e reforma institucional no Brasil, 1988-2008

open access: yesOpinião Pública, 2011
Como instituições políticas fomentam a corrupção? Como a publicização de escândalos de corrupção afeta a reforma dessas instituições? Este artigo toma o processo orçamentário brasileiro desde 1988 como um estudo de caso para ilustrar essas duas questões.
Sérgio Praça
doaj   +1 more source

A review of service quality: Case of the National Treasury of South Africa

open access: yesAfrica’s Public Service Delivery & Performance Review, 2022
Background: The study rests on the idea that the National Treasury (NT) impacts direct service delivery at the country level through its budget preparation and budget implementation monitoring processes.
Refiloe L. Thokoa   +2 more
doaj   +1 more source

BUDGETARY CONTROL AT THE LOCAL LEVEL UNDER FINANCIAL DECENTRALIZATION IN UKRAINE: PROBLEMS AND THEIR SOLUTIONS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2019
In the context of deepening administrative and financial decentralization in Ukraine, issues of the effective functioning of the system of budgetary control at the local level are of particular importance.
H. V. Voznyak   +3 more
doaj   +1 more source

Transparency of the budget process as a prerequisite for financial decentralization in Ukraine

open access: yesPublic and Municipal Finance, 2018
The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the ...
I. Shkolnyk, T. Melnyk, Borys Mershchii
semanticscholar   +1 more source

Local budget transparency: the case of 33 Croatian cities [PDF]

open access: yesFinancial Theory and Practice, 2012
We measure budget transparency in 33 Croatian cities in 2010, investigating the quality of city budget information and the openness of the city budget process to the public.
Mihaela Bronic   +2 more
doaj  

Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland

open access: yesPrzegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2013
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the ...
Semen Yankevich
doaj   +1 more source

Preliminary audit as a guarantee of effective management of public funds and other state-owned property

open access: yesЕкономіка, управління та адміністрування, 2020
The paper substantiates the separation of the limits of the preliminary state audit of such subspecies as: preliminary audit of the draft main financial and planning document of the country – the State Budget of the country; preliminary audit of actual ...
D.O. Grytsyshen   +2 more
doaj   +1 more source

The Debudgetisation of Public Finances in Poland After Covid‐19 and the War in Ukraine

open access: yesPolitics and Governance, 2023
The experience of dealing with the socio-economic consequences of the Covid-19 pandemic and the war in Ukraine confirms the thesis that decisions on financial assistance must be taken without delay and that the government must have a certain degree of ...
Maciej Serowaniec
doaj   +1 more source

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