Право/2.Административное и финансовое право

Pyvovar Iryna,
the Candidate of Law Science (PhD), National Academy of Internal Affairs,
capital Kiev, Ukraine

Boundaries stages of the budget process

The chosen classification criterion of stages of the budget process gives a necessity of showing their boundaries. The moments of beginning and finishing of any legal process is always connected with juridical fact or time terms. Meanwhile However, the Budget Code of Ukraine prescribes accurately neither time terms, nor specific juridical facts, which would determine the so-called “starting point” of each budget process stage.

It is customary to imply under the stages of the budget process “… the time terms and/or juridical facts, which budget legislation connects the beginning or ending of any process in common, or a separate stage of any budget process with” [1, p. 42].

Therefore, using the statutes of the budget legislation between highlighted by us stages of budget process are common:

1) of first stage: a) the beginning runs – juridical fact, which consists of the confirmation of the Plan of Action for Ministry of Finance of Ukraine as for providing the project of the Government budget of Ukraine for the year under planning [2, p. 263], and the time terms – defined in months’ term: February (which precedes the plan of action); b) the finishing of a claim considered at this stage testifies the juridical fact – the acceptation of the act by Verkhovna Rada of Ukraine “As for the acceptation of a project law about the Government Budget of Ukraine for the following year at the second reading”, and the boundary term is defined the 20^th November of a year, preceding the year under planning one;

2) of second stage: a) the beginning in these terms – is the boundary, which implies at the latest the 25^th of November of a year, preceding the year under planning one. Therefore, the juridical fact of the beginning is being defined, prepared and submitted by the Committee, whose competence includes the budget, the proposal to eliminate inconsistencies and errors in the text of the articles of the draft State Budget of Ukraine for the next year, both of which transferred to the third reading, a comparative table of articles and the final version of the bill; b) In conclusion of this stage of the proceedings indicates primarily a legal fact that disclosure is being adopted by the Verkhovna Rada of Ukraine and the President of Ukraine signed the established order of the Law on the State Budget for the next year;

3) of third stage: a) the start is – as a legal fact - the enactment of the State Budget of Ukraine and the time period – 1st January of the budget year; b) the finishing stage - due to the onset of legal fact - Termination of the State budget, and the time dimension - December 31 fiscal year. An exception is the occurrence of specific circumstances in which the State Budget of Ukraine adopted a different period (particularly in the case of the introduction of martial law, a state of emergency in Ukraine, p. 3 BC Ukraine);

4) of fourth stage: a) initial onset is a legal fact - the closure of all accounts opened in the current budget period for the implementation of the budget and time frame - not later than 31st December of the current budget period or the last day of another budget period; b) the closure is occurred because of the onset of legal fact - the publication of the resolution adopted by the Verkhovna Rada of Ukraine on the report on the execution of the State Budget of Ukraine. However, analysis of the budget legislation didn’t allow revealing clear terms of the release of the document. The Budget Code of Ukraine contains the article 28 of the prescription, which is addressed to the Ministry of Finance of Ukraine, and is the duty to carry out public presentation (publication) Report on the State Budget of Ukraine for the previous budget period to 20 March of the year following the reporting year [3].

However, in other articles - 61 and 62 BC Ukraine stipulates that an annual report on the implementation of the State Budget of Ukraine Cabinet of Ministers of Ukraine shall be submitted to the Verkhovna Rada of Ukraine, President of Ukraine and the Accounting Chamber not later than April the 1st of the year following the reporting year. The Counting Chamber is empowered to prepare for two weeks for submission of Verkhovna Rada of Ukraine concluded the use of the State Budget of Ukraine for the evaluation of the effectiveness of such use, and proposals to address the violations found during the reporting period, the budget and improve the budget process as a whole (p. 62 BC of Ukraine).

Another term that "pushes" the term of announcement of the annual report is part of 6 p.161 of the Law of Ukraine "On the Verkhovna Rada of Ukraine ", which also established a two-week period the profile Budget Committee of the Verkhovna Rada of Ukraine, the date of receipt of the relevant findings and proposals of the Accounting Chamber, the preparation and submission to the Parliament draft resolution on the annual report on the execution of the State Budget of Ukraine [4]. The latter, for a full discussion of the procedure, considers this report and takes appropriate decision on it, and which shall be published [5]. So from the above we can assume that the deadline for completion of the last stage of the proceedings and the budget process is 1-5 May of the year following the reporting year budget period.

However, recent experience indicates that uncertainty over legislative approval and publication of annual reports on budget execution are carried out in different terms: for example, a report on the implementation of the Law of Ukraine "On State Budget of Ukraine for 2010", 15.03.2011 approved and published - 25.03.2011 [6]; Report of the Law of Ukraine "On State Budget of Ukraine for 2011" - 18.05.2012 and 29.05.2012 respectively [5].

Specifying stages of the budget process and their limits is primarily practical value, because each member of the budget process in the course of budget authority vested in him should clearly understand the sequence of passing the budget and realize the importance of respect for all subjects fiscal and legal proceedings relevant procedural regulations and deadlines.

References

1. Sidor M.I. Pravoviy status uchasnikiv byudzhetnogo protsesu : dis. … cand.yurid.nauk : 12.00.07 / Sidor Mykhaylo Ivanovich. ‒ О., 2011. ‒ 227 p.

2. Upravlinnya derzhavnym byudzhetom Ukrainy : pidruch. dlya stud. VNZ / [Za zag. red. M.Ya. Azarova]. – К. : Zavnishnya torgivlya : ТОV «Novyy druk», 2010. – 816 p.

3. Budzhetnyi kodeks Ukrainy : Zakon Ukrainy vid 08.07.2010 № 2456-VI // Vidomosti VR Ukrainy. – 2010. – № 50–51.

4. Pro Reglament Verhovnoi Rady Ukrainy : Zakon Ukrainy vid 10.02.2010 № 1861-VI // Golos Ukrainy vid 17.02.2010. – № 28.

5. Pro zvit pro vykonannya Zakonu Ukrainy "Pro Derzhavnyi budzhet Ukrainy na 2011 rik" : postanova Verhovnoi Rady Ukrainy vid 18.05.2012 № 4792-VI // Golos Ukrainy vid 29.05.2012. – № 97.

6. Pro zvit pro vykonannya Zakonu Ukrainy "Pro Derzhavnyi budzhet Ukrainy na 2010 rik" : postanova Verhovnoi Rady Ukrainy vid 15.03.2011 № 3128-VI // Golos Ukrainy vid 25.03.2011. – № 54.