Diagnostics of financing social-cultural expenditure of the consolidated budget of the Volyn region

The article is devoted to the study of theoretical foundations and practical aspects of budgetary provision of social sphere. One of the convincing conditions for the establishment of a socially oriented state is the ability of local governments to ensure the sustainable development of territories, and this becomes possible in the presence of an effective budget policy in general and the budget process in particular. This issue is particularly acute in the process of financing socio-cultural expenditures, which directly depends on the socio-economic situation of the country, its regions and ordinary citizens. Diagnostic monitoring of the expenditures of the socio-cultural sphere of the consolidated budget of Volyn region has been carried out. Social expenditures of local budgets are a significant factor in socio economic development. In modern conditions, they serve as a key source for ensuring the vital needs of citizens. It depends on the level of implementation and effective use of local budget expenditures that depend on the socio-economic development of the region and the country as a whole. Measures to fill local budgets are proposed. In Ukraine, unlike the leading countries of the world, at the moment there is not enough cooperation with the non-governmental sector, with charitable and religious organizations. Therefore, the main burden lies on budgets of different levels. In our opinion, the priority in the process of the domestic system of social services is the denationalization of the social sphere. This will be possible through the decentralization of social services, the detailed selection of service providers of all forms of ownership, the involvement of public, private and charitable organizations on a competitive basis. This will reduce the inequality of citizens in accessing social, medical, educational and other services, their territorial approximation to the place of residence of a person