AUDIT OF IMPLEMENTATION OF SOCIAL AND ECONOMIC DEVELOPMENT PROGRAMS OF TERRITORIAL COMMUNITIES

Abstract

Given the fact that Ukraine is actively implementing a strategic approach to sustainable development of various types of territories, planning in the local government system is becoming a tool for increasing the competitiveness of territories and regions, a means of uniting various subjects of territorial development around new values and long-term priorities that correspond for the Goals of sustainable development. In the context of decentralization of power, the transfer of the key role in managing the development of territorial communities to local governments has led to a weakening of the control function. The limited amount of financial resources available in the state and the geopolitical situation that has developed in connection with the full-scale invasion of Russia determine the need to ensure socio-economic stability. In turn, transparency and targeted use of financial resources by state authorities and control over the use of funds determine the effectiveness of state policy and the quality of life of the population. The purpose of the article is to study the development of the audit of the implementation of socio-economic development programs and its impact on the achievement of strategic goals of community development in the context of decentralization. It was shown that one of the directions of practical implementation of territorial community management is the preparation and implementation of local programs aimed at achieving measurable indicators of the development of the most significant spheres of community life. Management of community development is carried out through the drafting and implementation of programs aimed at supporting the most significant areas of community life. It has been clarified that local development programs should not be equated with budget programs. The budget program is one of the special components of the program-target method, it covers a narrow field of activity, and the local program can be implemented by several managers of funds within the framework of the implementation of the budget program. It’s concluded that in the conditions of associations of territorial communities, when the implementation of social and economic development programs affects all spheres of life, requires the effective distribution of resources and the adoption of correct management decisions, the audit should also be a comprehensive procedure - combining financial audit, management audit, compliance audit, social audit.