Budgetary Oversight and Accountability in Ukraine: The Case of General Secondary Education
In: Making Public Finance Public: Subnational Budget Watch in Croatia, Macedonia, and Ukraine
This paper deals with issues of budgetary oversight and accountability in the field of secondary education. Based on the case of Ukraine, the paper analyzes the state of general budgetary oversight on the local level and goes into detail concerning fiscal accountability of educational units. It is argued that the most striking feature of Ukrainian budgetary oversight on the local level is the dominant role of the state bodies involved and a very minor role attributed to the customers of educational services. In order to change this unjustified bias, a series of policies is proposed, aimed at decentralization of the educational sector, its institutionalization, and raising the level of self-governance of the school units.
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