EFFICIENCY AND COVERAGE OF THE POPULATION IN THE PRACTICE OF INITIATIVE BUDGETING IN THE REPUBLIC OF CRIMEA

Litvinenko I. G.

The article analyzes the dynamics and effectiveness of the practice of initiative budgeting in the Republic of Crimea for the period from 2021 to 2025. Based on data from municipal districts, trends towards territorial asymmetry in the development of information security practices have been identified: with a cumulative 6-fold increase in the coverage of beneficiaries, there is an inter-district differentiation. Data are presented on a decrease in the unit cost of projects per 1 direct beneficiary in 57% of the districts of the Republic of Crimea, with an increase in the average cost of initiative projects by 3,4 times. It is noted that there is a structural shift towards socially oriented projects, and the transition to the stage of diversifying the practice of initiative budgeting in the Republic of Crimea has been confirmed. The problem of the lack of an established methodology for counting beneficiaries and the need to develop a unified methodological framework that allows counting direct beneficiaries, taking into account the permanent population, as well as temporary users, has been identified.

Keywords:proactive budgeting, budgetary efficiency, social efficiency, diversification, beneficiary, life cycle of proactive budgeting practice.