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Nicaragua's state domination of productive capacity from the late 1970s to 1990, coupled with the civil war of the 1980s, left the economy with hyperinflation, large fiscal and current account deficits, and an external debt that was six times gross domestic product. As a result, economic activity declined at a sharp rate. By 1993, per capita income had fallen by a full 60 percent from the 1977 level. By the early 1990s the country was receiving aid equivalent to more than 70 percent of Gross Domestic Product (GDP). Subsequent administrations tried to address the country's economic problems through fiscal and monetary discipline and market-oriented reforms to redefine the role of the state. There were some successes, for example, decisive government action reduced inflation to around 10 percent by 1995, but many reforms failed due to their slow pace and to continued political volatility. The Bank supported the reform agenda with two economic recovery credit operations in the early 1990s. The results were less positive than expected, as the government's capacity to privatize state-owned enterprises and otherwise reform the public sector wavered in the face of political instability. The lack of political consensus prompted the Bank to withdraw from structural adjustment lending for several years. An opening for re-engagement was provided in 2002 when, after several failed attempts, Nicaragua successfully implemented the International Monetary Fund's (IMF) Poverty Reduction and Growth Facility (PRGF). This allowed the Bank to respond to the government's request for assistance to close a financing gap through fast disbursing budget support in the form of a programmatic structural adjustment credit. While technically a structural adjustment loan, the credit supported objectives based on budget-based goals already attained in implementing a Poverty Reduction Strategy Paper (PRSP), which had been prepared by the government in 2001. In this sense, the credit was the last structural adjustment loan and the precursor to the Poverty Reduction Support Credits (PRSCs).

Vietnam, a one-party socialist state dominated by the Communist Party of Vietnam, has in recent years moved towards a pragmatic growth-oriented approach to economic policy. Early reform measures in 1986 with the doi moi, or new way, introduced a series of market-oriented reforms in industry and trade, as well as agriculture. The collapse of the Soviet Union in 1989 hastened the pace of reform, as the authorities intensified monetary, banking, and structural reforms and set the stage for substantial trade and investment liberalization, and as Vietnam's arrears with the International Monetary Fund (IMF) were settled in 1993. Key lessons that emerge from the Vietnam study include: a) the Poverty Reduction Support Credit (PRSC) process is strengthened through rigorous analytic underpinnings (for example, Vietnam development reports, public expenditure reviews, and other analytical and advisory services) that provide a shared vision of the development agenda and a menu of policy actions linked to the thematic pillars of the poverty reduction strategy; b) even in a context of high government commitment, fostering a connection to an external anchor (such as world trade organization accession) can help maintain momentum in the PRSC process and reform generally; c) PRSCs can function as an effective complement to, and catalyst for, sector operations including the development of sector-wide approaches and sector budget support; and d) with large numbers of international and government participants, it becomes increasingly important for both Government and the Bank that responsibilities for coordinating inputs and consultation and maintaining a policy overview be closely linked, defined, and adequately funded.

The concept of public expenditure management in the finance literature is narrow-scoped when the content of the budget document has taken into account. The subject of this study is that public expenditure management should be handled comprehensively with the concept of budget management. The study aims to consider the issue not only in terms of expenditure but also in terms of income in fulfilling the functions of the budget document and using resources effectively. In addition, it aims to reveal that the concept of budget management is as important as the concept of expenditure management. However, the concept of budget management is also a whole with the processes of preparation and implementation of the budget. When we look at the studies in the literature, the concept of budget management is using less than the concept of expenditure management. In this context, it is seeing that an understanding of estimating income and expenditures and reaching the estimated income and expenses is dominant. The budget is implemented in the form of forecasts and reaching forecasts. This situation is expressed as “success in budget management”. However, in this study, the concept of budget management; covers the realization of the budget process, the revenue and expenditure aspects of the budget, the budget system, fiscal rules, planning, and decision-making policies. in this paper, the theoretical meaning of the concept of budget management, which is rarely using in the literature, has been revealed under the stated perspective. The issue of success in budget management was emphasizing. In this direction, the example of Turkey has been referring. Budget management has been evaluating within the scope of revenue aspect of the budget, budget system, planning, and fiscal rule., Maliye literatüründe yer alan “kamu harcama yönetimi” kavramı bütçe belgesinin içeriği dikkate alındığında dar kapsamlıdır. Bu çalışmanın konusu kamu harcama yönetiminin bütçe yönetimi kavramı ile geniş kapsamlı olarak ele alınması gerektiğidir. Çalışmanın amacı, bütçe belgesinin işlevlerini yerine getirmesinde ve kaynakların etkin kullanılmasında konunun sadece harcama yönü ile değil gelir yönüyle birlikte düşünülmesidir. Ayrıca çalışma ile “bütçe yönetimi” kavramının harcama yönetimi kavramı kadar önemli olduğu ortaya konulmak istenmiştir. Bununla birlikte bütçe yönetimi kavramı aynı zamanda bütçenin hazırlanma ve uygulanma süreçleri ile bir bütündür. Literatürdeki çalışmalara bakıldığında harcama yönetimi kavramına göre bütçe yönetimi kavramı daha az kullanılmaktadır. Bu bağlamda gelir ve giderlerin tahmin edilmesi ile tahmin edilen gelirlere ve giderlere ulaşılması şeklindeki bir anlayışın hakim olduğu görülmektedir. Bütçe tahminler ve tahminlere ulaşılması şeklinde hayata geçirilmektedir. Bu durum “bütçe yönetiminde başarı” olarak ifade edilmektedir. Ancak bu çalışmada bütçe yönetimi kavramı; bütçe sürecinin, bütçenin gelir ve harcama yönlerinin, bütçe sisteminin, mali kuralların, planlamanın ve karar alma politikalarının birlikte düşünülerek gerçekleştirilmesini kapsamaktadır. Çalışmada literatürde oldukça az kullanılan bütçe yönetimi kavramının belirtilen bakış açısı altında teorik anlamı ortaya konulmuştur. Bütçe yönetiminde başarı konusu vurgulanmıştır. Bu doğrultuda Türkiye örneği üzerinden gidilmiştir. Bütçe yönetimi bütçenin gelir yönü, bütçe sistemi, planlama ve mali kural kapsamında değerlendirmeye alınmıştır.

Тема выпускной квалификационной работы: «Автоматизация ведения бюджета при помощи анализа ÑÐ»ÐµÐºÑ‚Ñ€Ð¾Ð½Ð½Ñ‹Ñ Ð¿Ð¸ÑÐµÐ¼ об Ð¾Ð¿ÐµÑ€Ð°Ñ†Ð¸ÑÑ Ð¾Ñ‚ банков». В работе описывается разработка системы автоматического ведения бюджета, аккумулирующей информацию об Ð¾Ð¿ÐµÑ€Ð°Ñ†Ð¸ÑÑ Ð¿Ð¾ банковским картам через электронную почту, на которую банки высылают оповещения. Единая точка сбора оповещений – электронная почта позволяет автоматизировать ведение бюджета даже для Ñ‚ÐµÑ ÐºÐ»Ð¸ÐµÐ½Ñ‚Ð¾Ð², которые пользуются несколькими банками. В процессе разработки были решены следующие задачи: - Изучены принципы программной работы с электронной почтой, а также Ñ‚ÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ñ авторизации OAuth2.0. - Сформулированы требования к разрабатываемой системе на основе анализа ÑÑƒÑ‰ÐµÑÑ‚Ð²ÑƒÑŽÑ‰Ð¸Ñ Ñ€ÐµÑˆÐµÐ½Ð¸Ð¹. - Рассмотрена документация «Gmail» для получения доступа к почтовому ящику. - Разработан высокоуровневый дизайн системы и осуществлен выбор Ñ‚ÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ для реализации. - Разработана система согласно требованиям и дизайну. - Проанализированы результаты работы системы. Система автоматического ведения бюджета будет актуальна для клиентов, Ð¸ÑÐ¿Ð¾Ð»ÑŒÐ·ÑƒÑŽÑ‰Ð¸Ñ ÑÑ€Ð°Ð·Ñƒ несколько Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¸Ñ ÐºÐ°Ñ€Ñ‚ в повседневной жизни. Общий бюджет будет вестись автоматически, не принуждая суммировать все операции из Ñ€Ð°Ð·Ð½Ñ‹Ñ Ð±Ð°Ð½ÐºÐ¾Ð² вручную., The subject of the graduate qualification work is «Automation of budget management by analyzing emails with transactions' information from banks». The paper describes the development of an automatic budget management system that accumulates information about banks' cards transactions via e-mail, to which banks send alerts. A single point of alerts' collection – e-mail allows automating budget management even for those customers who use several banks. During the development process, the following tasks were solved: - The principles of programmatic working with e-mail, as well as the OAuth2.0 authorization technology were studied. - Requirements for the system being developed were formulated on the base of the existing solutions' analysis. - The Gmail documentation for accessing the mailbox were reviewed. - A high-level system design has been developed and a selection of technologies for implementation has been made. - The system has been developed according to the requirements and design. - The results of the system were analyzed. The automatic budget management system will be relevant for customers who use several bank cards at once in everyday life. The total budget will be maintained automatically, without forcing you to summarize all transactions from different banks manually.

Real-time bidding (RTB) has achieved great success and significantly improved the efficiency and transparency of online advertising. It allows advertisers to purchase ad impressions via auctions. Advertisers who adopt RTB always seek an optimal strategy of budget spending to reach as a wider range of audiences with a more sustainable impact as possible. Traditional bidding strategies, such as fixed bid and performance-based bid, easily lead to being either too aggressive (budgets wiped out too fast) or conservative (budget surplus exists at the end with low clicks), due to lack of optimal budget management. In this paper, we study the optimization of budget efficiency under the smooth delivery constraint for display advertising. We model the problem as a multi-constrained budget allocation optimization and use a heuristic algorithm to solve an approximate optimal budget allocation. The key to the solution is to determine the bidding function for each time slot. Here, we propose a piecewise bidding strategy to filter out the low-quality impressions, where each time slot has its own predicted click-through rate (pCTR) threshold - only when the pCTR of an impression is not lower than the threshold, will the campaign participate in the bidding. However, determining the pCTR threshold is challenging due to market uncertainty, we tackle this problem by modeling the distributions of pCTRs and market prices in each time slot. On this basis, we derive an optimal bidding function for each time slot to make the bid price more adaptable to its available budget. We conduct our experiments on a public real-world dataset and the results show that our proposed method performs the best in terms of various standard metrics (e.g., the number of clicks, cost-per-click) under a given budget comparing to the state-of-the-art baselines.

A government’s capacity to manage its public finances is central to its ability to deliver services. Well-functioning accounting and financial management systems are among the basics that facilitate this, and significant resources and time have been invested for the procurement and implementation of such systems across the world. Implementation is, however, often associated with disappointing results and attribution to higher-level public financial management (PFM) objectives difficult to establish. On the basis of five in-depth project-level evaluations of World Bank investments, this paper proposes a diagnostic framework that can be used to assess the utility of a Financial Management Information System (FMIS) as a budget management tool. The paper develops a total system strength score and weighs various dimensions according to importance. The total system strength score is mapped to corresponding Public Expenditure and Financial Accountability assessment dimensions to assess any correlation between the two, and extensive sensitivity analysis suggests a positive correlation. This is interpreted as an indication that the framework is robust. A preliminary application of the methodology to a sample set of countries finds that in many cases further reforms would be most effective if, at this stage, they pertained to expanding treasury single account and FMIS coverage (and its associated controls) rather than additional technological investments.

The paper analyzes statistical, methodological and legal materials that made it possible to assess the quality of the Russian budgetary policy in the social sphere and substantiate proposals to ensure a responsible approach to its development and choice of implementation tools. The results of the research included streamlining conceptual approaches to the development and implementation of the budgetary policy in the social sphere as an element of efficient and responsible management of public finances. The conclusion was made about the need to define the budgetary policy priorities in the social sphere based on the strategic goals of the state social policy aimed at social risk minimization as well as involve public institutions in the development of goals and objectives of the budgetary policy.

This paper reviews international practices for ‘bottom-up costing’ for medium-term expenditure frameworks. Medium-term expenditure frameworks are important because they incorporate the multi-annual nature of the fiscal policy into the budget process, mitigating its short-term bias. They also allow for the incorporation of the effects of policy decisions and provide for a comprehensive fiscal sustainability picture. However, there are significant gaps in current understanding of how costing and cost information is implemented within medium-term expenditure frameworks. The objective of this paper is to assemble information on practices used in Australia, Austria, Canada, and the Netherlands to determine program costs as part of medium-term expenditure planning, and to provide preliminary observations on the strengths and weaknesses of current arrangements. The overall findings are that current costing practices fall short of the declared objectives of medium-term expenditure frameworks. The report makes some specific observations on the status of costing practices within the surveyed jurisdictions, namely that: (i) although there is no typical medium-term expenditure frameworks, some features tend to be more compatible with a greater role for bottom-up costing; (ii) where costing practices are specified, they are generally expected to be used across the entire budget, but in practice the focus is on new or expanded programs; (iii) the capacity to distinguish existing and new programs is important in utilizing cost information; (iv) the distinction between conventional program costing and forecasting helps to explain differences in costing approaches; and (v) where they are specified, costing methodologies are recommended but not mandated.

IT technology has become a key element of core competitiveness of enterprises, and also the basis for its daily operation. The budget is a management process of forecasting and planning of the future operation and financial activities under the guidance of the strategic objectives, and completion of the strategic objectives to a maximum extent. Whether both of them can be effectively combined with is the key to effective implementation of the budget. Through analysis of the existing problems of the traditional budget of the enterprise and the budget under the information technology environment, analysis of the internal and external influencing factors of the budget management of the large and medium sized enterprises under the current environment with SWOT, factor quantization and weight with AHP, development of the strategic program according to the priority of weight, and finally verification with a case, this paper concludes that, the budget management work can be more strategic and forward-looking through combination with AHP and SWOT analysis.

Orientador: Dr. Vitor Emanuel Marchetti Ferraz Junior Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-graduação em Políticas Públicas, São Bernardo do Campo, 2020. A pesquisa tem por objeto apresentar um ensaio a respeito das tensões relacionadas ao cumprimento de decisões judiciais decorrentes da judicialização de políticas públicas sociais e as questões relacionadas à gestão do orçamento público. Busca observar em que medida a estas decisões tal como proferidas no contexto das ações civis públicas, destinadas à tutela dos interesses difusos, por si só são ou não exequíveis e passíveis de viabilizar a implementação das políticas públicas judicializadas. A questão que aqui é colocada é analisada a partir da abordagem apresentada na literatura pesquisada a respeito dos aspectos relevantes relacionados às Políticas Públicas Sociais no Brasil e a possibilidade do controle, acesso e implementação destas pela via judicial, observando, dentre outros aspectos, quais os instrumentos e os limites do exercício desse controle considerando a realidade do orçamento público. Antes, contudo, o trabalho apresenta um panorama das Políticas Sociais no Brasil a partir do advento da Constituição Federal de 1988, e o desenho constitucional estabelecido na perspectiva do exercício dos direitos sociais, para em um segundo momento, observar as relações existentes entre a judicialização e a gestão orçamentária, os efeitos decorrentes das decisões judiciais na fase de cumprimento e por fim, apresentar estudos de casos a partir de decisões judiciais a demonstrar as diversas tensões relacionadas ao cumprimento das decisões e a obediência quanto aos instrumentos de planejamento fiscal-orçamentário. The research aims to present an essay on the tensions related to compliance with judicial decisions arising from the judicialization of social public policies and issues related to the management of the federal budget. It seeks to observe the extent to which these judgments, as issued in the context of official civil actions, aimed at the protection of diffuse interests, are in themselves feasible and capable of enabling the implementation of judicialized public policies. The question that is posed here and analyzed from the approach presented in the literature researched about the relevant aspects related to Social Public Policies in Brazil and the possibility of control, access and implementation of these through the legal route, observing, among other aspects, what are the instruments and limits of the exercise of this control considering the reality of the public budget. Before, however, the paper presents an overview of social policies in Brazil from the advent of the Federal Constitution of 1988, and the constitutional design established from the perspective of the exercise of social rights, to pay attention to the relations between judicialization and budget management, the effects arising from judicial decisions in the fulfillment phase and finally, present case studies based on judicial decisions to demonstrate the various tensions related to compliance with judgments and compliance with fiscal-budgetary planning instruments.

The aim of the article is to analyse the practice of the economic content of budget programs’ implementation in Ukraine. The definition of the budget program is given. It is noted that, in the Ukrainian legislative area, there is a wide range of programs, namely: programs of economic and social development of Ukraine; Government activity programs; state target programs; local programs for the socio-economic and cultural development. The author reviews in more detail the differences between the budget program and the state target program since it is these types of programs that are most confusing. It is emphasized that there is a certain interconnection between budget and state target programs and a strategic document. Thus, in order to achieve the corresponding goal and fulfil the tasks set out in the paper and aim at solving urgent problems of development, it is necessary to develop concrete ways in the context of branches of the economy. Methodology. The study of the indicators of planned and fully financed state budget programs, planned and spent expenditures for the financing of budget programs for 2011– 2015, as well as the polynomial trend of planned expenditures for the financialization of budget programs for 2011– 2017, is conducted. The interrelation between elements of budget programs and their characteristic features is studied. Indicators of the implementation of budget programs applied in international practice are considered and analysed, namely: Great Britain, Australia, New Zealand, USA. Results. The author systematized the views of scientists on the performance indicators of budget programs. The analysis of the professional literature on this issue allowed generalizing the main classification features, which, according to the author, should be fixed at the legislative level. Practical implication. The author proposed an additional classification mark “Depending on the degree of risk of non-fulfilment of the program”. This will allow timely identification of the probability of non-fulfilment of the budget program and its possible cause but also will allow optimizing cash flows and their managers, will not allow assessing the necessity and expediency of combining several budget programs of one main manager of funds into one program; combining them according to the branch principle by transferring to other main budget holders in accordance with their functions; reducing the number of main budget holders.

The subject of research is theoretical and practical issues of budgeting as a tool for economic growth in the management of public finances. The aim of the study is to outline the role of the budget in the economic growth. Methods. The paper applied a set of scientific methods and approaches, including systemic, structural, comparative, factorial methods, allowing to implement conceptual integrity of the study. The results. The article reveals the essence of the budget as a tool for economic growth and its functions. The problems and ways to improve the budget. Range of application results. The system of financial regulation, fiscal policy, budget system. Range of application results. The system of financial regulation, fiscal policy, budgetary system. Conclusions. The budget is actively used by the state for economic management. It plays a significant role in enhancing the concentration of funds to key areas of socio-economic development, improving sectoral and territorial structure of the economy, accelerating intensification of production according to the level of society. In this budget in all forms of its manifestation and use serves as a tool for economic growth and provides integrated influence on social production and as a financial instrument and as an economic lever, and as an incentive. Strong financial position - the result of systematic work to ensure a balanced budget, the realism of his figures. Resistance budget increased through the use of qualitative economic forecasts and assumptions underlying the budget planning. This important annual assessment and inventory of existing spending commitments. Value of the effectiveness and efficiency of budget funds should be characterized by the achievement of economic and social impact with minimal amounts of budget funds. This optimization of the budget should not affect the quality and level of public services. The budget expenditures must be focused on creating conditions for the development and modernization of economy, efficiency of government, implementation of the strategic objectives of economic growth in the country, which will enable to increase the level and quality of life. Improving quality of budgeting as a tool for economic growth depends on the level of comprehension of its essence, assess the factors that determine the formation of theoretical justification necessary changes depending on budget architectonics cycling socio-economic processes. However, the effectiveness of the budget as a tool for economic growth characterized by its adaptive capacity to the processes of socio-economic development of society and resistance to negative impacts of external economic conditions. The formation of a balanced, sustainable budget in modern terms transformations contribute to macroeconomic stability, in particular through the development and implementation of a coordinated, prudential fiscal policy.

This paper synthesizes the findings from a series of case studies on the interaction between the PRSP process and the budget. The five studies, Bolivia, Burkina Faso, Cambodia, Tanzania and Vietnam aim to assess the extent to which public finance management and budget allocations reflect the principles and content of the Poverty Reduction Strategy Paper PRSP, hence providing insights into progress in PRS implementation. The cases also shed light on whether the PRSP process itself has fostered more accountable, efficient and pro-poor budget processes and allocations as of 2003.The PRSP process, with its focus on data and information for evidence-based policy-making, open and participatory policy-making processes, poverty results and country-led donor coordination, alignment and harmonization has the potential to significantly improve the pro-poor focus and general accountability of budgeting processes.The cases confront a number of methodological challenges. First, in some countries and sectors, lack of appropriate data constrained the extent to which the research questions could be fully answered. Second, the PRSP remains a relatively recent innovation in all the countries studied and we recognize that many of our findings are preliminary, and require additional confirmation over time. Third, any assessment of the value added of the PRSP approach needs to be cognizant of the initial conditions in country, both to avoid ascribing successes to the PRSP which pre-date its existence, and to temper expectations about what the approach can deliver in a relatively short space of time given the starting point of each country. To address this last challenge, the case studies explicitly acknowledge the pre-existing situation in-country and try to assess the value added of the PRSP process.The four countries studied have a number of common features.Finally, and perhaps most importantly, all five countries share a high-level political commitment to addressing poverty, although the extent to which this commitment permeates throughout government agencies varies from country to country.The five countries, however, also display many distinctive features. Bolivia and Cambodia, for example, both suffer from high degrees of political fragmentation, which in Bolivia has manifested itself as civil unrest on a number of occasions in the last two years. Burkina Faso, Tanzania, and Vietnam, on the other hand, benefit from more stable political systems and an inherited commitment to pro-poor policies from socialist governments.

Financial products and transfer schemes are often designed to help individuals improve welfare by following through on intertemporal plans. This paper implements an artefactual field experiment in Malawi to test the ability of households to manage a cash windfall. This study varies whether 474 households receive a payment in cash or through direct deposit into pre-established accounts at a local bank. Payments are made immediately, with one day delay, or with eight days delay. Defaulting the payments into savings accounts leads to higher bank account balances, an effect that persists for several weeks. However, neither savings defaults nor payment delays affect the amount or composition of spending, suggesting that households manage cash effectively without the use of formal financial products.

Magistro baigiamojo darbo tema yra aktuali, nes beveik visos Lietuvos savivaldybės turi nepakankamai finansų savo funkcijoms vykdyti, o ir nacionalinis biudžetas jau daugiau nei 10 metų yra deficitinis. Lietuvos savivaldybės yra priklausomos nuo išorės finansavimo, t. y. valstybės dotacijų, o tai lemia jų nesavarankiškumą ir nesugebėjimą generuoti pakankamai lėšų funkcijoms vykdyti. Vadinasi, svarbu atidžiai išnagrinėti savivaldybių biudžeto valdymą, jo etapus ir nustatyti būdus, kaip jį sustiprinti, nes tai yra priemonė savivaldybių finansinėms problemoms spręsti. Analizuojama problema – Kaip sustiprinti savivaldybių biudžetų valdymą?. Darbo tikslas – ištirti savivaldybių biudžetų valdymą. Darbo objektas – savivaldybės biudžetas. Darbo uždaviniai: 1. Išanalizuoti savivaldybės biudžeto ir jo valdymo koncepciją, savivaldybės biudžeto sandarą ir valdymo būdus. 2. Išanalizuoti Lietuvos savivaldybių ir jų biudžetų reglamentavimą ir Lietuvos savivaldybių biudžetų situaciją. 3. Atlikti Telšių rajono savivaldybės biudžeto valdymo analizę ir pateikti rekomendacijas biudžeto valdymo tobulinimui Telšių rajono savivaldybėje. Tyrimo metodai: mokslinės literatūros šaltinių, publikacijų, mokslinių straipsnių, LR teisės aktų, atitinkančių darbo objektą, analizė, aprašomasis metodas, tyrimo duomenų lyginamoji analizė, grafinis duomenų atvaizdavimas, ekspertinis interviu, statistiniai duomenų apdorojimo ir analizės metodai, loginio apibendrinimo ir palyginimo metodai. Darbe išskiriamos šios dalys: įvadas, teorinė dalis, teisinių dokumentų ir Lietuvos situacijos analizė, tyrimo pagrindimas, tyrimo rezultatų analizė, išvados, rekomendacijos, naudotos literatūros sąrašas. Teorinėje darbo dalyje aptariama vietos savivaldos svarba, savivaldybės bei biudžeto sampratos, analizuojama savivaldybių biudžetų sandara, biudžeto procesas, tradiciniai ir modernūs biudžeto valdymo būdai. Teisinių dokumentų analizėje aptariama Lietuvos savivaldybių ir jų biudžetų teisinis reglamentavimas ir biudžeto valdymo problemos. Aprašoma situacija Lietuvos savivaldybėse. Savivaldybių fiskalinės decentralizacijos lygis, atsižvelgiant į savivaldybių biudžetų pajamų struktūrą, yra žemas, o biudžetas yra dažnai subalansuojamas skolinimosi būdu. Tyrimo rezultatų analizėje aprašoma Telšių rajono savivaldybės ir jos biudžeto pagrindinės charakteristikos. Taip pat analizuojama Telšių rajono savivaldybės biudžeto 2012–2014 metų pagrindinių rodiklių dinamika ir jo vykdymo efektyvumas. Remiantis ekspertiniu interviu, tiriamos pagrindinės Telšių rajono biudžeto valdymo problemos. Telšių rajono savivaldybės biudžeto valdymas buvo įvertintas gerai., Master's work subject is topical is because almost all Lithuanian municipalities have insufficient finances to fulfil their functions . Lithuanian municipalities are dependent on external financing – state decisions and grants. Due to that, they are unable to generate sufficient funds to carry out their functions. Therefore, it is important to examine the municipal budget management carefully and to identify its strengthening methods, as it is a measure to solve municipal budgets financial challenges. Analyzing the problem – how to strengthen municipal budget management? The aim of the research – to analyse the municipal budget management. Object – municipal budget. Objectives of the research: 1. To analyze the municipal budget, its management concept, structure and management methods. 2. To analyze local government and municipal budget regulation and situation in Lithuanian municipalities. 3. To analyze Telšiai district municipal budget management and make recommendations for the improvement of it. Research methods: analysis of scientific literature, legal documents, descriptive, comparative and statistical analysis, expert survey. Thesis includes the following parts: introduction, theoretical part, the analysis of Lithuanian legal documents and situation, the analysis of the study results, conclusions, recommendations, and references. In the theoretical part of the paper the importance of local government, municipalities and budget concept is analyzed. Moreover, the structure of local budgets, budget process, traditional and modern budget management techniques are explored. During the legal documents analysis in Lithuania, the municipal budget‘s regulation was discussed. After that, the analysis of Lithuanian municipality’s budgetary problems was performed. According to the structure of municipal budget revenues, fiscal decentralization level is low in Lithuania. Municipalities tend to balance their budgets by borrowing. The study describes the results of the analysis of Telšiai District Municipality and the main characteristics of it. Study also analyzes budget management in 2012–2014 and reveals the dynamics of major indices. According to the expert interviews, the main budgetary problems and advantages of Telšiai district were analyzed. Telšiai district budget management has been assessed as good.

[ES] El presente trabajo, Propuesta de mejora en la gestión presupuestaria en el seno de la Administración Local –Aplicación práctica, es un estudio pensado para establecer una estructura de informe que dé cumplimiento a la Ley Orgánica 2/2012, de 27 de abril, de Estabilidad Presupuestaria y Sostenibilidad Financiera. Tres son las partes fundamentales que configuran el documento. En primer lugar se muestra una visión de la situación económico-patrimonial para el ejercicio 2012 de una entidad local a través de los datos obtenidos de la contabilidad presupuestaria. En este apartado es muy importante la comparación que se realiza con otras administraciones de similar estructura, pues empleando los informes de Rendición de Cuentas para el ejercicio 2012 se obtienen conclusiones muy interesantes. Además, en este apartado se hace un exhaustivo análisis de la liquidación del presupuesto de ingresos y gastos de los tres municipios estudiados, poniendo de relieve las magnitudes presupuestarias más importantes (ahorro, remanente de tesorería y endeudamiento). Del lado de los ingresos se realiza un diagnóstico de la presión fiscal en el municipio a través de las ordenanzas para determinar el recorrido fiscal disponible. Una vez expuesta toda esta información se introduce en el diagnóstico de situación económico-financiera de la Entidad Local en el que indica la situación a la que se enfrenta el Ayuntamiento y que se pone de manifiesto en la liquidación del presupuesto y en las principales magnitudes antedichas. A partir de este diagnóstico desarrolla la tercera parte que engloba la propuesta de mejora; una medida esencialmente social para corregir la difícil situación de los ciudadanos de dicho municipio. Esta política social es realizada respetando el equilibrio presupuestario y la capacidad financiera en términos de estabilidad presupuestaria. La medida propuesta abarca no solo asuntos financieros, sino también organizativos, pues esta Administración se enfrenta a un excesivo peso de ahorro pudiendo ser destinado a otras partidas. Para terminar expone un modelo de comedor social reflejado en el ya existente comedor de Triana adaptado a la población del municipio estudiado siempre respetando el equilibrio presupuestario, dando cumplimiento a los límites de endeudamiento, ahorro y de equilibrio presupuestario que permiten cumplir el precepto del art. 103.1 de la Constitución Española y el objetivo de estabilidad presupuestaria en términos de capacidad de financiación definido por el Ministerio de Economía y Hacienda., [EN] This paper, Proposed improvement in budget management within the Local Government -Application practice is a study designed to establish a reporting structure to give effect to the Organic Law 2/2012, of 27 April, Stability budget and Financial Sustainability. There are three main parts that make up the document. First an overview of the economic and financial position for the year 2012 of a local authority by the data obtained from the budget accounts shown. In this section the comparison is made with other administrations of similar structure, then using the Accountability reports for 2012 very interesting conclusions are obtained is very important. In addition, this section presents a comprehensive analysis of the budget settlement revenue and expenditure of the three municipalities studied, highlighting the most important budgetary magnitudes (savings, treasury surplus and debt) is made. The revenue side diagnosis of the tax burden on the municipality through ordinances performed to determine the tax route available. Once exposed all this information is entered in the diagnosis of financial position of the Local Authority in which the situation indicates that the City is facing and that is reflected in the budget settlement and the main magnitudes above . From this develops a third diagnosis that encompasses the proposed improvements; essentially a measure to correct the social plight of the citizens of the municipality. This social policy is made within the budgetary balance and financial capacity in terms of budgetary stability. The proposed action includes not only financial but also organizational issues, as this administration is facing excessive weight savings can be allocated to other items. To finish presents a model of social dining reflected in the existing dining Triana adapted to the township population studied respecting a balanced budget, in compliance with the debt limits and balanced budget savings that allow fulfilling the precept of art. 103.1 of the Spanish Constitution and budgetary stability objective in terms of funding capacity defined by the Ministry of Economy and Finance., [CA] Aquest treball, Proposta de millora en la gestió pressupostària en el si de l'Administració Local Aplicació pràctica, és un estudi pensat per establir una estructura d'informe que doni compliment a la Llei Orgànica 2/2012, de 27 d'abril, d'Estabilitat pressupostària i Sostenibilitat Financera. Tres són les parts fonamentals que configuren el document. En primer lloc es mostra una visió de la situació economicopatrimonial per a l'exercici 2012 d'una entitat local a través de les dades obtingudes de la comptabilitat pressupostària. En aquest apartat és molt important la comparació que es fa amb altres administracions de semblant estructura, ja que emprant els informes de Rendició de Comptes per a l'exercici 2012 s'obtenen conclusions molt interessants. A més, en aquest apartat es fa una exhaustiva anàlisi de la liquidació del pressupost d'ingressos i despeses dels tres municipis estudiats, posant de relleu les magnituds pressupostàries més importants (estalvi, romanent de tresoreria i endeutament). Del costat dels ingressos es realitza un diagnòstic de la pressió fiscal al municipi a través de les ordenances per determinar el recorregut fiscal disponible. Un cop exposada tota aquesta informació s'introdueix en el diagnòstic de situació economicofinancera de l'entitat local en què indica la situació a la qual s'enfronta l'Ajuntament i que es posa de manifest en la liquidació del pressupost i en les principals magnituds esmentades . A partir d'aquest diagnòstic desenvolupa la tercera part que engloba la proposta de millora; una mesura essencialment social per corregir la difícil situació dels ciutadans d'aquest municipi. Aquesta política social és realitzada respectant l'equilibri pressupostari i la capacitat financera en termes d'estabilitat pressupostària. La mesura proposada abasta no només assumptes financers, sinó també organitzatius, ja que aquesta Administració s'enfronta a un excessiu pes d'estalvi poden ser destinat a altres partides. Per acabar exposa un model de menjador social reflectit en el ja existent menjador de Triana adaptat a la població del municipi estudiat sempre respectant l'equilibri pressupostari, donant compliment als límits d'endeutament, estalvi i d'equilibri pressupostari que permeten complir el precepte de l'art. 103.1 de la Constitució Espanyola i l'objectiu d'estabilitat pressupostària en termes de capacitat de finançament definit pel Ministeri d'Economia i Hisenda.

Resumen En este trabajo se presenta el diseño de un sistema de información para la toma de decisiones presupuestarias. Al tratarse de una decisión que afecta al futuro, este problema se caracteriza por la incertidumbre y no linealidad de la información disponible para su resolución. Además, el elevado número de variables que intervienen lo convierten en un problema de gran complejidad. El tratamiento de la incertidumbre se ha abordado con la aplicación de la Teoría de los Subconjuntos Borrosos y el desarrollo operativo se ha abordado utilizando Algoritmos Genéticos. El resultado del trabajo es la implementación de un Algoritmo Genético Borroso que facilita la gestión presupuestaria de distribución, incluyéndose un ejemplo de aplicación que permite contrastar su validez y operatividad. Abstract In this paper, the design of an information system for budget decision is presented. Being this a decision that affects the future, the problem is characterized by the uncertainty and not linearity of the information available for its resolution. Also, the high number of variables that are involved makes this a highly complex problem. The uncertainty has been treated using the Fuzzy Sets Theory and the operative development has been treated using Genetic Algorithms. The result of the work is the implementation of a Fuzzy Genetic Algorithm that facilitates distribution budget management, including an example of application that permits to verify its validity and operability.

This conference paper was presented at the ÜNAK / URLA General Conference 10-12 October 2002, 19 Mayıs University, Samsun, organized by the ÜNAK / URLA Association.