Implementation of the principle of transparency (openness) of budget data at the municipal level (on the example of the Republic of Karelia)

The article analyzes some issues related to the practical implementation of the principle of transparency (openness) of budget data at the municipal level (on the example of the Republic of Karelia). Methods such as monitoring and assessing the level of openness of budget data of municipalities and such a tool «as a citizens budget» are considered. The results of an analytical study on the availability and completeness of placement on the official information resources of the administrations of municipalities of the Republic of Karelia of the data necessary for monitoring and assessing the level of openness of budgetary data of municipalities in the Republic of Karelia are presented. The generalized conclusions on the analysis of «citizens budget» published on the official websites of the municipalities of the Republic of Karelia are presented. It is concluded that the implementation of the principle of openness (transparency) of the budget, using various methods of tools, will increase the interest and involvement of citizens in the budget process, and the solution of issues of local importance. An analysis of the practical use of individual mechanisms for implementing the principle of transparency (openness) at the municipal level in the Republic of Karelia indicates that there is a need to improve them at the local level.

1. Konstitucija Rossijskoj Federacii [Jelektronnyj resurs]: (prinjata vsenarodnym golosovaniem 12.12.1993): s izmen., odobrennymi v hode obshherossijskogo golosovanija 1 ijulja 2020 goda / OOO «Konsul’tant-servis-Pljus»: predstavitel’ v Respublike Karelija / OOO «Konsul»tantPljus». – Jeletkron. Dan. – [Petrozavodsk], cop. 2021. – URL: http://www.consultant.ru/document/cons_doc_LAW_28399/ (data obrashhenija 13.01.2021).

2. Bjudzhetnyj kodeks Rossijskoj Federacii [Jelektronnyj resurs]: Feder. zakon ot 31.07.1998 N 145-FZ: prinjat Gos. Dumoj 17 ijulja 1998 goda: odobren Sovetom Federacii 17 ijulja 1998 goda// OOO «Konsul’tant-servis-Pljus»: predstavitel’ v Respublike Karelija / OOO «Konsul»tantPljus». – Jeletkron. Dan. – [Petrozavodsk], cop. 2021. – URL: http://www.consultant.ru/document/cons_doc_LAW_19702/ (data obrashhenija 13.01.2021).

3. Obzor otkrytosti byudzheta 2019 [Elektronnyj resurs] / Oficial’nyj sajt Mezhdunarodnogo byudzhetnogo partnerstva // Rezhim dostupa: https://www.internationalbudget.org/open-budget-survey/open-budget-survey-2019 (data obrashcheniya 13.01.2021).

4. Monitoring finansovogo polozhenija i kachestva upravlenija finansami sub#ektov Rossijskoj Federacii i municipal’nyh obrazovanij. [Jelektronnyj resurs] / Oficial’nyj sajt Ministerstva finansov Rossijskoj Federacii // Rezhim dostupa: https://www.minfin.ru/ru/perfomance/regions/monitoring_results/monitoring_finance. http://www.consultant.ru/document/cons_doc_LAW_19702/ (data obrashhenija 13.01.2021).

5. Respublika Karelija – region s vysokim urovnem otkrytosti bjudzhetnyh dannyh [Jelektronnyj resurs] / Oficial’nyj sajt Ministerstva finansov Respubliki Karelija // Rezhim dostupa: http://minfin.karelia.ru/respublika-karelija-region-s-vysokim-urovnem-otkrytosti-bjudzhetnyh-dannyh/ (data obrashhenija 13.01.2021).

6. Prikaz Minfina Rossii ot 22.09.2015 № 145n (red. ot 15.10.2020) «Ob utverzhdenii Metodicheskih rekomendacij po predstavleniju bjudzhetov sub#ektov Rossijskoj Federacii i mestnyh bjudzhetov i otchetov ob ih ispolnenii v dostupnoj dlja grazhdan forme». OOO «Konsul’tant-servis-Pljus»: predstavitel’ v Respublike Karelija / OOO «Konsul»tantPljus». – Jeletkron. Dan. – [Petrozavodsk], cop. 2021. – URL: http://www.consultant.ru/document/cons_doc_LAW_186396/ (data obrashhenija 13.01.2021).