METHODOLOGICAL ASSESSMENT OF INVESTMENT ACTIVITIES AND ORGANIZATION OF ECONOMIC CONTROL OVER INVESTMENTS IN TERRITORIAL COMMUNITIES

Introduction. Investments are the basis for social infrastructure development, improving the quality of life of the population and increasing economic potential at the local level. The main investment resource of communities is local budget funds, which are allocated for development expenditures: acquisition of fixed capital and capital transfers. After the decentralization reform and the transfer of a significant part of tax revenues to communities, their investment opportunities have increased. One of the main aspects of investment activity is economic control over investments, which involves proper monitoring, assessment of efficiency and ensuring transparency of investment processes.