ARRANGEMENT OF BUDGETS MANAGEMENT OF UNITED TERRITORIAL COMMUNITIES

The problem of formation of budgets of joint territorial communities, budget funds management, development of proposals for improvement of the mechanism of management of funds of united territorial communities in order to increase the efficiency of using budget funds are considered. The subject of the study is the budgets of the united territorial communities. The purpose of the article is to study the process of forming budgets of the joint territorial communities and to determine the directions of improvement of the mechanism of management of the funds of the united territorial communities. In the article was used the method of comparison, economic-statistical, analytical and logical methods, the method of analysis and synthesis. Research results. The general condition of the development of the respective territories depends primarily on what budget resources will be at the disposal of the united territorial communities and through which financial leverage it will be implemented. The formation of a plan for the creation and use of financial resources necessary for the provision of functions and powers of local self-government, creation of comfortable living conditions for citizens, provision of high-quality and affordable public services is one of the most important issues, which, to a large extent, depends on the success of the functioning of the united territorial communities. Conclusions. The main goal of the next research should be to develop and implement measures to improve the efficiency of budget management, create favorable conditions for the socio-economic development of territories, improve the quality and standard of living of the population.