Methodology of the local budgets transparency assessment
Methodology of the local budgets transparency assessment (the Methodology) aims to assist local authorities in implementation of transparent budget decisions and practices, and to involve citizens in budget processes at the local level.
The main tasks of the Methodology include:
- to increase local self-government bodies accountability;
- to facilitate improving of the legal base and developing of the best practices in the field of budget transparency;
- to increase of trust between citizens and local authorities.
The main features of the Methodology are:
- clear indicators that will serve as a roadmap for improving the transparency of budget processes at the local level;
- Easy-to-use implementation tools;
- the opportunity for local self-government bodies to receive technical and expert assistance in implementation of the best practices in the field of budgeting;
- facilitating civil society organizations and active citizens to monitore public finance management;
- self-evaluation opportunity (local self-government bodies evaluate themselves), joint assessment (assessment carried out jointly by managers and external experts involved) and evaluations by external experts;
- adaptability, which makes the Methodology flexible to the dynamics of changes in national legislation;
- verification, which allows anyone to check whether the final assessment is consistent with the stated criteria of the methodology;
- the simplicity and accessibility of the evaluation results for both professionals and a wide range of citizens;
- the prospect of integration with the E-Data and Prozorro platforms for automated estimation of the local budget transparency indicators associated with spending public funds.
Find the Methodology web site here: http://tlb.in.ua