Gender Budgeting At The Local Level As A Tool For Improving The Budget Fund Efficiency

The gender budgeting issues have been investigated as a tool for improving the budget funds efficiency, providing gender equality and fair distribution of budget expenditures according to gender. The theoretical and methodological principles of the gender budgeting and preconditions for bringing it in the budget process, particularly at the local level have been studied. To solve the problems determined in the article, the following research methods have been applied: the systematic method, the abstract and logical method, the method of comparison and quantitative analysis of the financial and economic indicators. Based on the results of analysis of the national legislation in the relevant field, a conclusion has been drawn about the existence of preconditions for integration of gender approaches to the budgeting of social spheres. A pilot project "Gender Budgeting in Ukraine" funded by the Swedish International Development Agency (SIDA) was implemented in Ukraine within 2011 – 2012 years. The project participants were Ivano-Frankivsk and Luhansk regions. Within the project implementation some budget programs have been analyzed in order to assess their gender aspects. These programs were "Youth of Prykarpattia", "The Development of Education in Ivano-Frankivsk region" and the Regional Program for Physical Culture and Sports Development in Luhansk region. Based on the analysis of the budget programs a conclusion has been drawn about the expediency of introducing the gender budgeting elements in the budget planning process and the necessity of the integration of gender aspects (e.g. gender equality performance indicators) in the program-target method (PTM). An integrated model for introduction of gender budgeting elements in the main components of the PTM has been developed.