In the Ternopil region the features of formation of budgets of the consolidated territorial communities,- rose'clarification of expert
the Concept of reforming local government and territorial organization of power in Ukraine approved by the decree of the Cabinet of Ministers of Ukraine dated 01.04.2014 No. 333-R, provides for the creation of legislative base of activity of bodies of local self-government and Executive bodies on a new territorial basis with the definition of powers and resource support. In the framework of its implementation the Law of Ukraine "On voluntary Association of territorial communities" and in 2015 started the process of unification of territorial communities and creating capable communities United. As a result of elections to local councils in 2015-2016 366 formed by the combined territorial communities (hereafter GSS). To encourage communities to unite and to ensure the resource base of the budgets of the GSS for funding spending authority in the Budget code of Ukraine (hereinafter - the Code) the features of formation of budgets of these communities (part 4 of article 67 of the Code). What are the features of formation of budgets of the GSS. First, the budgets of the GSS have interbudgetary relations with the state budget. That is, the law on the state budget for the planning year, these budgets are approved by the volumes of interbudget transfers. This is the basic subsidy, education subsidy, medical subsidy, other subventions and subsidies, if there are grounds for the provision and receipt of appropriate of intergovernmental transfers (article 97, 99, 100, 102, 103-2, 103-4 and 108 of the Code). For example, for 2017 local budgets, which have relations with the state budget, including the budgets of the GSS, in addition to the basic grants, educational and medical subsidies, provided an additional grant for the implementation of the transferred state budget expenses on maintenance of educational institutions and health care and the subvention to the formation of the infrastructure of the United territorial communities. In 2016 the budgets of the GSS transferred from the state budget UAH 3.5 billion. intergovernmental transfers for 2017 is provided 9,6 billion. It should be noted that the budgets of the communities are not United, do not receive intergovernmental transfers from the state budget. Second, the budgets of the GSS, in addition to revenues that have got the budgets to their enterprises, will be credited 60% of the tax to incomes of physical persons. Previously, the tax enlisted in the regional budget. The list of revenue sources of budgets of the GSS is specified in articles 64 (General Fund), 69-1 (special Fund) and 71 (development budget) of the Code. According to the report, revenues of the budgets that have merged, grown for 11 months in 2016 against the same period of 2015, more than three times from UAH 0.9 bn. to 2.9 billion. In the third place. The budgets of the GSS, except for the cost of the implementation of the municipal authority, will be funded expenditures, which is delegated by the state for execution, namely: the costs of the public sector institutions ? education, culture, healthcare, physical culture and sport, social protection and social security (the list of costs identified V. 71, 89 and 91 of the Code). Source of funding are the income fixed by the Code for OTG budgets and intergovernmental transfers from the state budget (base grant, educational and medical subsidies, other subsidies and subventions). Next. The budgets of the GSS participate in the horizontal equalization fiscal capacity. This alignment system provides that local budgets, level of fiscal capacity (average income per 1 person) below 0.9 the average for Ukraine to increase the level of their security is a basic subsidy (80 percent of the amount needed to achieve a figure of 0.9). In 2016, the basic grant received 125 of the budgets of the GSS, in 2017 – 293 budgets. In the case that the level of fiscal capacity of budget, if it is in the range of 0.9 to 1.1 than the average in Ukraine the horizontal alignment of fiscal capacity is not carried out. At the same time, the budgets of the GSS (and other local governments, with the relations with the state budget) in which the level of fiscal capacity above 1.1 than the average in Ukraine the share of proceeds transfer to the state budget (a reverse subsidy). In this case, means vilakazi not in full, as it was under the system of balancing local budgets, but only 50 percent of the excess of the fiscal capacity index 1.1 to the average in Ukraine. In 2016, reverse the grant was determined at 23 the budgets of the GSS, for 2017 – 48 budgets. It should be noted that the reverse subsidy is a source of funding for the basic grants. In this case, as in other budgets (regional, district and city the cities of regional value), the alignment is carried out only one tax – tax on income of individuals. This issue is regulated in article 99 of this Code. Other payments remain fully at the disposal of local authorities. Also glad the GSS have the right to borrow in local budgets of the GSS – both local and internal, including by obtaining credits (loans) from international financial institutions. Borrowings made in the development budget and funds are allocated for implementation of investment programs (projects), which aim at the development of communal infrastructure, implementation of resource-saving technologies, creation of, increase in or updating of the strategic objects of long-term use or objects that perform tasks of city councils aimed at meeting the interests of the population of their communities. In addition to these specific features of formation of budgets of the GSS has a number of features in the application of the provisions of individual articles of the Code to the first scheduled budget period after the merger. Such features defined by clause 38 of the Concluding and transitional provisions of the Code. They relate to GSS, in which the first local elections were held in December 2016 and local councils which do not approve the budget for 2017. In particular: 1) If, before the start of the new fiscal period is not decided on the budget from the budget can be expenses for purposes determined in the draft decision on the budget for a planned budget period, approved by the Executive on the local Council and submitted for consideration to the local Council. The norm for other local budgets can be the cost only for purposes specified in the decision on local budget in the previous budget period and at the same time provided for in the draft decision on the local budget for the next budgetary period (paragraph 1 of article 79 of the Code). While the monthly budget allocation of the budget total may not exceed 1/12 of the amount of budget allocations envisaged by the draft decision on the budget for a planned budget period, taking into account intergovernmental transfers, which are defined by the law on State budget of Ukraine for the planned budget period (in the case of delayed entry into force of this law - draft law on budget, adopted by the Cabinet and presented in Parliament). The norm for other local budgets cannot exceed 1/12 of the amount established by the decision on local budget in the previous budget period. 2) Before the entry into force of the law on the budget of the listing of transfers from the state budget (basic subsidies, education and medical subventions), as well as reverse subsidies of the state budget is carried out according to the volumes defined in the draft law on the State budget of Ukraine adopted by the Cabinet and presented in Parliament. The norm for other local budgets – transfer is carried out according to the volumes defined in the law on the budget for previous budgetary period (paragraph 5 of part 2 of article 41 of the Code). 3) In the case of the adoption of the law on the State budget of Ukraine before December 1 preceding the planned at approval of the budget takes into account the volumes of interbudget transfers (educational, medical subsidy, basic and reverse grants) identified in the draft budget law, approved by the Cabinet of Ministers of Ukraine submitted to the Verkhovna Rada of Ukraine. The norm for other local budgets – quantities defined in the law on the State budget of Ukraine for the previous budget period (the second paragraph of part 2 of article 77 of the Code). As budgets GSS is an integral part of local budgets (paragraphs 2 and 34 of part 1 of article 2 of the Code) other provisions of the Code regulating the relations, arising at each stage of the budget process are the same for all local budgets, including apply to the budgets of the GSS. Galina Markovich, coordinator of the direction "Local budgets" project office sector decentralization The press center of the initiative "Decentralisation of power" This was reported in the Ternopil regional state administration.Ïåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
