LEGISLATIVE AND LEGAL PROVISION OF LOCAL BUDGETING IN GEORGIA (ON THE EXAMPLE OF SELF-GOVERNING CITIES)
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Abstract
The scientific article is dedicated to the definition of program budget improvement directions in the self-governing cities of Georgia and the preparation of recommendations related to the relevant legislative and methodological provisions. In this regard, issues related to the legislative and methodological provision of the budget process have been elaborated and analyzed. Based on the experience gained from work already done and the recommendations of various international organizations, detailed explanations of program budget improvement issues and methodological guidelines for spending agencies. This will make it easier for them to prepare more detailed planning and reporting instructions for the medium-term plans, expected and achieved outcomes within the program, and performance evaluation indicators.
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References
Organic Law of Georgia “Local Self-Government Code” (05/02/2014): https://matsne.gov.ge/en/ document/view/2244429?publication=49#!
Law of Georgia “Budget Code of Georgia” (18/12/2009): https://www.matsne.gov.ge/ka/ document/view/91006?publication=51
Order № 265 of August 14, 2015 of the Minister of Finance of Georgia: “Regarding Amendments to Order № 385 of July 8, 2011 of the Minister of Finance of Georgia on Approving the Methodology of Compiling the Program Budget” (14/08/2015): https://matsne.gov.ge/ka/ document/view/2949440?publication=0
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Order № 385 of July 8, 2011 of the Minister of Finance of Georgia: “On approving the methodology of drawing up the program budget” (08/07/2011): https://matsne.gov.ge/ka/ document/view/1400751?publication=0
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