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Journal articles on the topic 'Financial sustainability of the budget'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Cuadrado-Ballesteros, Beatriz, and Marco Bisogno. "Budget transparency and financial sustainability." Journal of Public Budgeting, Accounting & Financial Management 34, no. 6 (2022): 210–34. http://dx.doi.org/10.1108/jpbafm-02-2022-0025.

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PurposeThis study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context.Design/methodology/approachReferring to the public value framework, a large sample of 110 countries has been investigated, implementing econometric models where the dependent variable is the Open Budget Index (OBI), published by the International Budget Partnership (IBP), and the test variables are different indicators of financial sustainability.FindingsThe results that emerge from the analysis suggest that bud

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Lysiak, Liubov, Svitlana Kachula, Oksana Hrabchuk, Milena Filipova, and Anna Kushnir. "Assessment of financial sustainability of the local budgets: case of Ukraine." Public and Municipal Finance 9, no. 1 (2020): 48–59. http://dx.doi.org/10.21511/pmf.09(1).2020.05.

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With the deepening of global financial and economic instability, the search for ways to increase fiscal sustainability becomes relevant in the crisis regulation system. This problem is compounded by the emergence of new global challenges, including the COVID pandemic. Timely and complex analysis of the local budget financial sustainability allows one to comprehensively assess financial and economic risks, identify social and other problems, consider planning deficiencies and, on this basis, form a sound and effective regional budget policy. The purpose of the study is to summarize theoretical

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Nigmatullayeva, Shakhnoza Ixvoljon qizi, and Shavkat Komilovich Khamdamov. "FINANCIAL RISKS OF REGIONAL BUDGET FORMATION." MOLIYA TIZIMINI RIVOJLANTIRISHNING ZAMONAVIY TENDENSIYALARI VA ISTIQBOLLARI 1, no. 4 (2024): 79–83. https://doi.org/10.5281/zenodo.11396833.

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Abstract: This article examines the financial risks associated with the formation of regional budgets, focusing on the challenges and strategies for risk mitigation. Regional budgets play a crucial role in the economic development of a country, as they allocate resources for vital public services and infrastructure projects. However, the process of budget formation is fraught with various risks, including economic fluctuations, revenue uncertainties, and expenditure pressures. The article discusses the key sources of financial risks in regional budget formation and analyzes their impact on bud

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FORKUN, IRYNA, TETIANA GORDEEVA, and TEA MUNJISHVILI. "COMPREHENSIVE ASSESSMENT OF FINANCIAL SUSTAINABILITY OF LOCAL BUDGETS AS AN INDICATOR OF IMPROVING THE QUALITY OF BUDGET MANAGEMENT DURING DECENTRALIZATION REFORM." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS 2, no. 2 (2021): 46–53. http://dx.doi.org/10.31891/mdes/2021-2-7.

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This article is devoted to the study of the dynamics of evolution of local budgets in the context of the reform of fiscal decentralization in Ukraine. In Ukraine, the local budget is considered through the prism of financial functions, it’s the basis of financial management, planning of the fiscal process and redistribution of public goods. Taking into account the United Kingdom experience in considering the local budget as a financial and forecast (planning) category and the basic principles of decentralization, we have supplemented the list of basic functions of local budgets by two other fu

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ZAKHIDNA, Oksana, Viktoriia DUBYK, and Yaryna DANYLIAK. "The impact of local taxes and fees on the financial sustainability of territorial communities in times of war." Economics. Finances. Law 6/2024, no. - (2024): 59–62. http://dx.doi.org/10.37634/efp.2024.6.12.

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The paper analyses the impact of local taxes and fees on the financial sustainability of territorial communities. The concept of financial sustainability is considered in relation to financial management, investment planning and debt control. It is noted that in the context of finance, the concept of ‘financial sustainability’ is identified with stability, security and flexibility. The author also analyses the share of local taxes and fees in the tax and total revenues of local budgets of Ukraine for the period 2021-2023. In turn, this allowed us to highlight changes in the structure of local

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Trisna, T. B., Diswandi, and A. P. I. N. Nugraha. "DETERMINANTS OF BUDGET TRANSPARENCY TOWARD FINANCIAL SUSTAINABILITY." Russian Journal of Agricultural and Socio-Economic Sciences 139, no. 7 (2023): 98–113. http://dx.doi.org/10.18551/rjoas.2023-07.11.

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Djumaev, Sohib. "ANALYSIS OF THE IMPACT OF THE EFFICIENCY OF THE FORMATION OF THE INCOME BASE ON THE BALANCED FINANCIAL STABILITY OF LOCAL BUDGETS." Economics and education 24, no. 1 (2023): 383–91. http://dx.doi.org/10.55439/eced/vol24_iss1/a59.

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The article examines the financial stability of local budgets and scientific and theoretical aspects of the effectiveness of the formation of their revenue base. Also, the state budget of the country and the formation of state budget revenues by regions, the structure of local budget revenue sources were analyzed, the role of the tax system in the formation of the revenue base of local budgets and ensuring their financial stability was assessed. Proposals have been developed aimed at ensuring the sustainability of local budgets by improving their revenues

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Shabel’nikova, S. I. "The Role of Inter-Budgetary Regulation in the Socio-Economic Development of the Regions in Modern Conditions." Federalism 28, no. 4 (2023): 91–109. http://dx.doi.org/10.21686/2073-1051-2023-4-91-109.

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The balance of regional budgets is the most important factor in the socio-economic development of the constituent entities of the Russian Federation. Traditional balancing mechanisms, along with interbudgetary transfers, also include loans, reserve funds, and revenue sources established by legislative norms and intended to minimize the budget deficit and intra-system redistribution of budget funds. In 2024–2026, it is planned to implement all necessary measures aimed at maintaining fiscal sustainability and independence of regional budgets, stimulating infrastructure development, and creating

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Rumyantseva, A. Yu, and T. V. Yurchenko. "Sustainable development of territories as a factor of financial sovereignty of the Russian Federation." Economics and Management 29, no. 7 (2023): 833–42. http://dx.doi.org/10.35854/1998-1627-2023-7-833-842.

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Aim. To check the availability of financial sustainability and self-sufficiency of the budget sphere of Russian regions in the period of new geopolitical challenges, as well as to develop reasoned, scientifically justified proposals that can be used in strategic territorial planning and will contribute to the financial sovereignty of the Russian Federation (RF).Tasks. To consider the concepts of “financial sovereignty”, “financial security”, “financial stability”; to assess the financial stability of Russian regions, their fiscal self-sufficiency; to build an econometric model of the dependenc

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Barbashova, N. E., and O. V. Suchkova. "Application of Financial Management Tools to Ensure Budget Balance and Debt Sustainability in Russian Regions." Financial Journal 17, no. 3 (2025): 72–89. https://doi.org/10.31107/2075-1990-2025-3-72-89.

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One of the priority task of the budget policy of the Russian Federation is to ensure long-term balance and debt sustainability at all levels of the budget system. To solve this task, the subjects of the Russian Federation implement programs and sets of measures of improving the quality of financial management. The purpose of this article is to identify the tools of regional finance management, the use of which is most effective for ensuring medium- and long-term balance and debt sustainability of the budgets of Russian regions. The article analyzes theoretical approaches to the use of regional

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Winfred, Tugumisirize, Barigye Godfrey, and Turyaheebwa Abanis. "BUDGET IMPLEMENTATION AND FINANCIAL SUSTAINABILITY: EVIDENCE FROM KABALE DISTRICT-UGANDA." International Journal of Advanced Research 13, no. 06 (2025): 496–507. https://doi.org/10.21474/ijar01/21110.

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The effect of budget implementation on financial sustainability in Kabale District, Uganda, was investigated in this study. Using a quantitative research design, data were collected from district staff and analyzed using Structural Equation Modelling (SEM). The findings revealed a strong, positive, and statistically significant relationship between budget implementation and financial sustainability (Î² = 0.955, p< 0.05), indicating that effective budget commitments and payments practices are critical drivers of fiscal stability. Demographic analysis also highlighted the diversity of the wor

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Pysarkova, V. R., and I. I. Strelchenko. "The system of indicators of the financial stability of the local budget as a component of the assessment of the competitive immunity of the region." Economic Herald of SHEI USUCT 16, no. 2 (2022): 49–57. http://dx.doi.org/10.32434/2415-3974-2022-16-2-49-57.

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The article examines the essence of competitive immunity and gives the main stages of evaluating the competitive immunity of the region. There are three blocks for assessing the competitive immunity of the region: information and digital approach; information and digital technologies; value and reputation management. In accordance with the selected blocks, the objects of management influence necessary for assessing the competitive immunity of the region and bringing it to sustainable functioning are defined, namely: production sustainability, financial sustainability, socio-economic sustainabi

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Ibragimov, R. N. "Assessment of budget Impact on the Financial Sustainability of the Altai Territory Economy." Finance: Theory and Practice 23, no. 5 (2019): 75–86. http://dx.doi.org/10.26794/2587-5671-2019-23-5-75-86.

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Based on the methods of quantitative and coefficient analysis of financial indicators, the author assessed the state of the Altai Territory budget and its impact on the financial sustainability of the region’s economy. The problems in the structure of income and expenditure revenues were noted: high growth rates of the budget expenditures, mainly due to social expenses; decreasing budget receipts of own revenues, such as property tax and other tax and non-tax revenues; growing dependence of the regional budget on uncompensated receipts, mainly due to increasing grants allocated by the federal

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Bondaruk, Taisiya H., Igor S. Bondaruk, and Maksym V. Dubyna. "Financial sustainability as a factor of forming fiscal space of local budgets." Economies' Horizons, no. 2(13) (November 23, 2021): 4–16. http://dx.doi.org/10.31499/2616-5236.2(13).2020.205286.

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The purpose of the research is to deepen the theoretical foundations of financial stability as a factor in shaping the fiscal space of local budgets and substantiate the methodological tools for assessing the financial stability of local budgets of Ukraine in the medium and long term. Methods. The following research methods were used in analysing the problem: induction, deduction, system approach, statistical analysis, logical generalization, graphical method. Results. Fiscal extension gives the opportunities to local authorities to obtain and use extra budget resources for achieving the goal

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Shabel’nikova, S. I. "Main Approaches to the Implementation of Budget Policy Under the Conditions of Sanctions." Federalism 27, no. 4 (2023): 87–106. http://dx.doi.org/10.21686/2073-1051-2022-4-87-106.

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The formation of the main financial document of the country for the next budget cycle was carried out in the face of growing sanctions pressure. Trade, technological, financial restrictions on the part of a number of states have necessitated the adoption of systemic measures aimed at structural restructuring and technological modernization of the economy. Accordingly, the Government of the Russian Federation faced a serious task of financing priority measures to reorient export deliveries, develop transport and logistics corridors, digitalize sectors of the economy, ensure production chains wi

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Chukwuma-Eke, Ezinne C., Olakojo Yusuff Ogunsola, and Ngozi Joan Isibor. "A Conceptual Framework for Financial Optimization and Budget Management in Large-Scale Energy Projects." International Journal of Multidisciplinary Research and Growth Evaluation. 2, no. 1 (2021): 823–34. https://doi.org/10.54660/.ijmrge.2021.2.1.823-834.

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Large-scale energy projects, including renewable and conventional energy infrastructure, require effective financial optimization and budget management to ensure their long-term viability and economic sustainability. Given the complexity of financial planning in these projects, a strategic framework that integrates advanced financial modeling, risk assessment, and cost-control mechanisms is essential. This study presents a conceptual framework for financial optimization and budget management in large-scale energy projects, emphasizing cost efficiency, risk mitigation, and financial sustainabil

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Barykin, Sergey Evgenievich, Alexey Aleksandrovich Mikheev, Elena Grigorievna Kiseleva, Yuriy Evgenievich Putikhin, Natalia Sergeevna Alekseeva, and Alexey Mikhaylov. "An Empirical Analysis of Russian Regions’ Debt Sustainability." Economies 10, no. 5 (2022): 106. http://dx.doi.org/10.3390/economies10050106.

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This paper investigates the impact of the moderate growth of government borrowing on debt sustainability in 11 Russian regions over about 10 years, starting in 2010. The current study aims to assess the debt sustainability of the Russian region’s budget by determining Euclidean distance budget constraints and cluster analysis. This study is based on the methodology of hierarchical cluster analysis, which makes it possible to isolate regions of accumulation of objects from the aggregate data and combine them into homogeneous segments. The central hypothesis of this study is that by using this m

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Gasanov, Sergii, Oleksandr Ivashchenko, Serhii Bartosh, Kateryna Klymenko, and Nataliia Ukhnal. "TRANSFORMATION OF THE BUDGET SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Financial and credit activity problems of theory and practice 1, no. 54 (2024): 84–101. http://dx.doi.org/10.55643/fcaptp.1.54.2024.4261.

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Full-scale hostilities have had a significant impact on the budget system due to increased spending on defense, reconstruction, and humanitarian assistance to vulnerable groups, which has affected the accumulation of budgetary resources. The article examines the impact of extraordinary challenges and threats on the national budget system, in particular, on the structure and volume of budget revenues and expenditures, the growth of the budget deficit and public debt, changes in regulation in the field of public finance, and the potential of financial capabilities of the regions. The purpose of

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Petrova, K. "FINANCIAL AUTONOMY AND SUSTAINABILITY OF LOCAL SELF - GOVERNMENT." Trakia Journal of Sciences 19, Suppl.1 (2021): 378–86. http://dx.doi.org/10.15547/tjs.2021.s.01.055.

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Purpose of the research The aim of the study was to analyze and evaluate the financial indicators of local self-government and on this basis to make recommendations on increasing the efficiency and effectiveness of local self-government. Methods: Both general and specific scientific methods were used in the research, such as analysis, synthesis, induction, deduction, method of expert evaluations. Results: An analysis of the legal framework in the field of local finance and the methodology for assessing the financial condition of municipalities was performed. Based on the development, an assess

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Wandera, Tom Victor, and Dr Paul Sang. "Financial Management Practices and Sustainability of Non Governmental Organisations Projects in Juba, South Sudan." International Journal of Finance 2, no. 4 (2017): 38. http://dx.doi.org/10.47941/ijf.113.

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Purpose: The purpose of this study was to investigate the effect of financial management challenges on financial sustainability of Non-Governmental Organizations in south Sudan.Methodology: The study used descriptive research design. The target population of the study was all the 112 NGO in South Sudan at July 31st 2015. A census of all the 112 key financial manager personnel was taken since the population is small. Primary data was collected through the administration of the questionnaires. This study generated both qualitative and quantitative data. Data was analyzed mainly by use of descrip

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Rodríguez Bolívar, Manuel Pedro, Andrés Navarro Galera, Laura Alcaide Muñoz, and María Deseada López Subirés. "Factors influencing local government financial sustainability: an empirical study." Lex localis - Journal of Local Self-Government 12, no. 1 (2013): 31–54. http://dx.doi.org/10.4335/12.1.31-54(2014).

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In the present context of international public finance crisis, the analysis of government sustainability is considered of vital importance, and a significant element in this is the accounting measurement of intergenerational equity. The aim of this paper is to identify factors that may influence the financial sustainability of local government, doing so through the analysis of 116 local administrations in Spain. Based on Pearson correlation analysis, our main findings show that the annual budget result is a key determinant of local government financial sustainability, and highlight the value o

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Suleymanov, Magomed. "CONCEPTUAL FOUNDATIONS OF FINANCIAL REGULATION OF SUSTAINABLE DEVELOPMENT OF TERRITORIES." Russian Journal of Management 13, no. 1 (2025): 114–25. https://doi.org/10.29039/2500-1469-2025-13-1-114-125.

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The article is devoted to the theoretical and methodological aspects of optimizing the financial regulation of the territorial development of the Republic of Dagestan in terms of increasing its sustainability. In order to optimize financial regulation and increase the sustainability of territorial development, three areas of management impact were identified: Differentiation of budget allocation, revision of the financial support system for the social sphere in terms of increasing its effectiveness, and transformation of the expenditure structure of territorial budgets. The study substantiates

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BENOVSKA, Liliya, and Ruslan KARVATSKYI. "EXPENDITURES OF LOCAL BUDGETS IN THE CONTEXT OF ENSURING THE FINANCIAL STABILITY OF LOCAL BUDGETS IN WARTIME CONDITIONS." WORLD OF FINANCE, no. 1(78) (2024): 85–97. http://dx.doi.org/10.35774/sf2024.01.085.

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Introduction. In the first year of the war, despite the growing need for spending, local budgets were completed with a surplus. It is important to investigate the reasons for the surplus of local budgets in wartime conditions. The purpose of the article is to analyze local budget expenditures in the context of ensuring the financial stability of local budgets in wartime conditions. Methods. In the process of carrying out scientific research, a systematic methodical approach was used in combination with the methods of statistical research Results. The article assesses the financial sustainabili

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Griffiths, Ulla K., Jennifer Asman, Alex Adjagba, Marina Yo, James O. Oguta, and Chloe Cho. "Budget line items for immunization in 33 African countries." Health Policy and Planning 35, no. 7 (2020): 753–64. http://dx.doi.org/10.1093/heapol/czaa040.

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Abstract When seeking to ensure financial sustainability of a health programme, existence of a line item in the Ministry of Health (MOH) budget is often seen as an essential, first step. We used immunization as a reference point for cross-country comparison of budgeting methods in Sub-Saharan African countries. Study objectives were to (1) verify the number and types of budget line items for immunization services, (2) compare budget execution with budgeted amounts and (3) compare values with annual immunization expenditures reported to WHO and UNICEF. MOH budgets for 2016 and/or 2017 were obta

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Saferi, Dito Mulda, and Vita Fitria Sari. "Pengaruh Budget Transparency dan Fiscal Autonomy terhadap Financial Sustainability: Studi Empiris pada Kabupaten dan Kota di Indonesia." JURNAL EKSPLORASI AKUNTANSI 6, no. 3 (2024): 1182–96. http://dx.doi.org/10.24036/jea.v6i3.1600.

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The purpose of this study is to analyze the effect of budget transparency and fiscal autonomy on the financial sustainability of local governments in Indonesia. The data in this study were sourced from the Local Government Financial Statements obtained from the official website of the local government and the BPK RI website and TPAD data viewed on the official website of the local government. The sample collection method uses a purposive sampling method calculated using the Slovin formula. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that budget

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Winfred, Tugumisirize, Turyaheebwa Abanis, and Barigye Godfrey. "BUDGETARY APPROVAL AND FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENT: ANALYSIS OF GENDER MODERATION." International Journal of Advanced Research 13, no. 05 (2025): 328–36. https://doi.org/10.21474/ijar01/21092.

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Budget approval, linked to the forward planning and control tool is a very advantageous stage in ensuring organizational financial sustainability. However, organizations continue to apply traditional budgeting based practices that lack a clear integration of sustainability factors. Hence, this research aims to identify the key factors of budget approval in an organizational setting, like local governments in Uganda and to assess their potential impact on financial sustainability using Structural Equation Model (SEM). The analysis reveals that the male gender has a significant moderating effect

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Deborah Omotunde, Amoda, Emezirinwune Dominica Chiamaka, and Oluwaseun Elizabeth Olasehinde. "Financial Sustainability Of Early Childhood Education Programs: Administrative Insights." Global Journal of Educational Research 24, no. 2 (2025): 195–204. https://doi.org/10.4314/gjedr.v24i2.9.

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Financial sustainability is a critical challenge in early childhood education (ECE) administration, impacting programme accessibility, quality, and long-term viability. This review examines key financial management strategies, funding models, and budget planning techniques essential for ensuring the stability of ECE programmes. Effective budget planning, including needs assessment, cost-benefit analysis, and contingency planning, are crucial for optimizing financial resources. Various funding models, such as government grants, tuition-based systems, public-private partnerships, and alternative

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Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.

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Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and impleme

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Baranova, Olga A., Evgeniy V. Yarilov, Elena E. Selezneva, and Larisa D. Kazachenko. "Strategy for the Socio-Economic Development of a Municipality as a Factor in the Financial Sustainability of the Local Budget (on the Example of the Tungokochensky Municipal District)." Transbaikal State University Journal 30, no. 1 (2024): 90–108. http://dx.doi.org/10.21209/2227-9245-2024-30-1-90-108.

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The article is devoted to the study of the influence of socio-economic development strategies of municipalities of the Transbaikal Territory on the financial sustainability of local budgets. The legislative and practical foundations of strategic planning at the municipal level currently in force in Russia have revealed a sufficient number of problems, both in theory and in planning practice. The application of these principles in practice indicates that the development of strategic planning documents often does not lead to the achievement of the strategic goals laid down in them. Due to the fa

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Katan, Lyudmyla, Olena Dobrovolska, and José Manuel Recio Espejo. "Structural modeling of the financial support for the Ukrainian agrarian sector." Investment Management and Financial Innovations 15, no. 3 (2018): 199–211. http://dx.doi.org/10.21511/imfi.15(3).2018.17.

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Financial support for the agrarian sector is the priority of economic policy in many countries of the world, as it plays a key role in achieving the goals of sustainable development, in particular poverty reduction, food security, environmental improvement, including reducing CO2 emissions, reducing water pollution, etc. In the main, the financial support for the agrarian sector of the various countries is multi-channel and combines budget financing and financial market opportunities. At the same time, for many countries, including Ukraine, the issue of the ratio of these sources of financing

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Chukwuma-Eke, Ezinne C., Olakojo Yusuff Ogunsola, and Ngozi Joan Isibor. "Conceptualizing Digital Financial Tools and Strategies for Effective Budget Management in the Oil and Gas Sector." International Journal of Management and Organizational Research 2, no. 1 (2023): 230–46. https://doi.org/10.54660/ijmor.2023.2.1.230-246.

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The oil and gas sector operates in a dynamic financial environment characterized by volatile commodity prices, high capital expenditure, and complex regulatory frameworks. Effective budget management is crucial to ensuring financial sustainability, cost efficiency, and operational resilience. This study proposes a conceptual framework for integrating digital financial tools and advanced budget management strategies to optimize financial planning, mitigate risks, and enhance cost control in the oil and gas industry. The framework comprises three core components: data-driven financial forecastin

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Lysiak, Liubov, Svitlana Kachula, Anna Kushnir, Viktоriia Datsenko, and Tetiana Tereshchenko. "Assessment of Financial Sustainability of Local Budgets in the Budget Management System Using Kohonen Maps." Universal Journal of Accounting and Finance 9, no. 6 (2021): 1558–70. http://dx.doi.org/10.13189/ujaf.2021.090633.

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TAWAGEN, JANE I. "FINANCIAL MANAGEMENT: UPPER SABANGAN HONG KONG BALIKBAYANS BAGUIO ASSOCIATION (UPSHBBA) BEST PRACTICES." International Journal of Management and Commerce Innovations 11, no. 2 (2023): 188–92. https://doi.org/10.5281/zenodo.10432231.

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<strong>Abstract:</strong> This study intends to develop a budget allocation model using the Association Budget Planner to avoid the threat of mismanagement of the available budget.<em> </em> By implementing sound financial planning and leveraging the markup strategy, UPSHBBA successfully navigated the challenges of bankruptcy, ultimately revitalizing its financial standing. The pivotal tool in this transformation was the application of the 50/30/20 rule for budget allocation. Based on the initial findings and conclusions, it is advisable to incorporate an annual budget allocation within

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ВОЛОХИНА, В. А., and А. А. КОЧУБЕЙ. "FUNDAMENTALS OF FINANCIAL SUSTAINABILITY OF A MUNICIPALITY AND METHODS OF ENSURING IT." Экономика и предпринимательство, no. 10(159) (December 4, 2023): 1402–12. http://dx.doi.org/10.34925/eip.2023.159.10.287.

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Обеспечение финансовой устойчивости муниципального образования является важнейшим элементом формирования эффективной бюджетной системы. В статье изучен механизм эффективного управления доходами и расходами местного бюджета на примере муниципального образования город Медногорск Оренбургской области. Рассматриваемые мероприятия могут быть использованы в практике органов местного самоуправления Российской Федерации для повышения качества бюджетного процесса на субрегиональном уровне. Ensuring the financial sustainability of a municipality is the most important element in the formation of an effec

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Alade, Adekunle Sarafa, and Abdulhakeem Abdullahi Kilishi. "Budget Institutions and Macro-Fiscal Forecast Errors in Sub-Saharan Africa: Indicator-Level Analysis." Journal of Developing Economies 9, no. 2 (2024): 340–57. http://dx.doi.org/10.20473/jde.v9i2.54006.

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The annual fiscal budget of any economy gives projections about key economic indicators. Forecasts of these key variables are often at variance with actual realisations at the end of the fiscal year, thereby inducing animal spirits in Sub-Saharan Africa. Past studies focused on the roles of budget institutions and considered only two indicators of budget institutions- centralization and rules and control, thereby ignoring other indicators- transparency, comprehensiveness, and credibility and sustainability indices. This study therefore investigated the roles of budget institutions on macro-fis

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Horbunova, Olena, Viktoriia Kartseva, Nataliya Pedchenko, and Myroslav Ostapenko. "Financial sustainability of the state pension system of Ukraine." Investment Management and Financial Innovations 15, no. 2 (2018): 17–28. http://dx.doi.org/10.21511/imfi.15(2).2018.02.

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The financial situation of the Ukrainian pension system and the problems of its reforming play an important role in determining the general standard of living in the country. The institutional weaknesses in the financial management of the state pension system have led to an unbalanced budget of the Pension Fund of Ukraine and a low standard of living for pensioners. In order to identify the potential for building an effective system of pension insurance, it is necessary to study the modern aspects of financial provision of the Ukrainian pension system. The article defines the economic interrel

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Tanto Prima, Ummi Mardiyah, and Ummi Mardiyah. "Penyelarasan Rencana Biaya dengan Sumber Pendanaan Organisasi Pendidikan Islam." Jurnal Manajemen dan Pendidikan Agama Islam 3, no. 3 (2025): 137–54. https://doi.org/10.61132/jmpai.v3i3.1096.

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The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial man

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Mutheu, Hillary, and Cynthia Stella Waga. "Financial Management Practices and Financial Performance of Non-Governmental Organizations in Kenya. A Case of Lower Eastern Counties in Kenya." International Journal of Social Science and Humanities Research (IJSSHR) ISSN 2959-7056 (o); 2959-7048 (p) 2, no. 3 (2024): 339–60. https://doi.org/10.61108/ijsshr.v2i3.146.

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Non-governmental organizations (NGOs) play a crucial role in socio-economic development, particularly in the Lower Eastern Counties of Kenya. This study examines the relationship between financial management practices and the financial performance of NGOs in this region, with a focus on identifying key practices that influence their sustainability and effectiveness. The specific objectives included investigating the influence of budget control, financial monitoring, income diversification, and cash management on the Financial Performance of NGOs in Kenya. The goal-setting theory, the modern po

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Khairunnisa, Khairunnisa, Wiwin Aminah, Ali Riza Fahlevi, Fajra Arfista, and Anjelina Qodrio. "Pendampingan Pengganggaran dan Pengawasan Keuangan pada UMKM dan NGO Binaan." Community Service Progress 3, no. 2 (2024): 51–58. https://doi.org/10.70021/csp.v3i2.207.

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Budgeting and oversight are essential for ensuring the sustainability and effectiveness of non-profit organizations (NGOs). This process includes thorough financial planning, strategic resource allocation, and careful monitoring to guarantee that funds are used to support the organization’s mission. In the budgeting process, the involvement of various stakeholders—such as the board of directors, executive directors, financial managers, and program heads—is crucial for creating a realistic budget that meets the organization’s needs. Additionally, effective budget oversight is vital for ensuring

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Ismael, Mohammed, and Kamil Alawi. "Financial sustainability in Iraq, a future view." Al Kut Journal of Economics and Administrative Sciences 15, no. 47 (2023): 505–28. http://dx.doi.org/10.29124/kjeas.1547.23.

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The recent period has witnessed an increasing interest in the issue of financial sustainability by researchers and economists, because it reflects the extent of the government's ability to implement its work programs for various activities without undermining its future ability to spend, so the importance of the study in analyzing financial sustainability indicators (assessment of the financial position) and factors Influencing it, in order to control the financial deficit in the general budget and limit its financing through oil revenues and internal and external borrowing, because of the neg

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Ketners, Karlis, and Mara Petersone. "Exploring the assessment system of municipal finance management: Ensuring sustainability and resilience in Latvian communities." Foreign Affairs 19, no. 2 (2024): 56–68. https://doi.org/10.59214/ueb/2.2024.56.

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The conducted research proposes a system of financial ratios as part of a composite index to assess the sustainability and adaptability of municipalities, which includes analysing the structure and dynamics of budgetary indicators. The purpose of the study was to develop a methodology aimed at identifying factors affecting financial sustainability and providing practical recommendations for improving the sustainability of municipalities in a volatile economic environment. The methodology of the study included an analysis of the state of municipal finances, an assessment of budgetary resources,

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Ketners, Karlis, and Mara Petersone. "Exploring the assessment system of municipal finance management: Ensuring sustainability and resilience in Latvian communities." University Economic Bulletin 19, no. 2 (2024): 56–68. https://doi.org/10.69587/ueb/2.2024.56.

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The conducted research proposes a system of financial ratios as part of a composite index to assess the sustainability and adaptability of municipalities, which includes analysing the structure and dynamics of budgetary indicators. The purpose of the study was to develop a methodology aimed at identifying factors affecting financial sustainability and providing practical recommendations for improving the sustainability of municipalities in a volatile economic environment. The methodology of the study included an analysis of the state of municipal finances, an assessment of budgetary resources,

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Mishlanova, Marina. "Financial stability of investment and construction projects in terms of project financing." E3S Web of Conferences 138 (2019): 02021. http://dx.doi.org/10.1051/e3sconf/201913802021.

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The paper determines the relevance and purpose of the study. The characteristic and functions of a special purpose vehicle of project financing are presented. The conditions of project lending are described. The ways of ensuring financial stability of the investment and construction project at various stages of its life cycle are considered. At the preinvestment stage, the financial model and budget of the project are considered as a mechanism for ensuring the sustainability of the project. The directions of normative and methodological support for effective financial modeling and project budg

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Rahim, Azlina, Vani Tanggamani, Hamidah Bani, and Nor Ashikin Alias. "Microcredit Clients’ Financial Literacy Towards Financial Inclusion and Sustainability." Information Management and Business Review 16, no. 1(I) (2024): 274–78. http://dx.doi.org/10.22610/imbr.v16i1(i).3717.

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According to the recent Malaysian MADANI Budget 2023 which has been declared by Prime Minister, it is notable that 7 billion was allocated to help micro-entrepreneurs, women and youth. Therefore, it is crucial to ensure that the clients have appropriate financial literacy to ensure that the loans can be repaid accordingly. For microcredit clients to have this ability, they should have sound financial literacy to be able to manage their money, make wise decisions, and maintain vigorous spending. Thus, to promote sustainable financial sustainability, the objective of this study is to assess the

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Sun, Jing, Jienan Hu, Hongmei Wang, Yinfeng Shi, Ziru Wei, and Tangzhe Cao. "The Government’s Environmental Attention and the Sustainability of Environmental Protection Expenditure: Evidence from China." Sustainability 15, no. 14 (2023): 11163. http://dx.doi.org/10.3390/su151411163.

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Transformation to a green economy depends on long-term, continuous government financial investments in the environmental protection field. This study used the budget and final accounts of provincial environmental protection expenditure in China from 2007 to 2019 to establish a two-way fixed-effects model to verify the impact of government attention on environmental protection expenditure. The sustainability of Chinese local governments’ environmental protection expenditure is weak, and the fluctuations conform to the punctuated equilibrium characteristics. Fluctuations in government attention

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Cheberyako, Oksana, and Dariia Herus. "Budgetary security of Ukraine in the context of a large-scale war." University Economic Bulletin 18, no. 4 (2023): 50–59. http://dx.doi.org/10.31470/2306-546x-2023-4-50-59.

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The large-scale war taking place on the territory of Ukraine as of 2023 has a significant impact on budgetary processes and the financial system. In the face of new challenges, the budget system is becoming a key tool for ensuring financial stability and fulfilling the strategic objectives of the state. Military expenditures, reconstruction of the affected territories, social support for citizens and other unforeseen expenditures require effective management of the state and local budgets and improvement of the financial security mechanism. The purpose of this article is to define the theoreti

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Cheberyako, Oksana, and Dariia Herus. "Budgetary security of Ukraine in the context of a large-scale war." University Economic Bulletin 18, no. 4 (2023): 50–59. http://dx.doi.org/10.69587/ueb/4.2023.50.

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The large-scale war taking place on the territory of Ukraine as of 2023 has a significant impact on budgetary processes and the financial system. In the face of new challenges, the budget system is becoming a key tool for ensuring financial stability and fulfilling the strategic objectives of the state. Military expenditures, reconstruction of the affected territories, social support for citizens and other unforeseen expenditures require effective management of the state and local budgets and improvement of the financial security mechanism. The purpose of this article is to define the theoreti

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Puron-Cid, Gabriel, Christopher G. Reddick, and Sukumar Ganapati. "Public value of online financial transparency." International Journal of Public Sector Management 32, no. 5 (2019): 467–88. http://dx.doi.org/10.1108/ijpsm-03-2018-0073.

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Purpose The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA. Design/methodology/approach Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency. Findings The

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KHRUSHCH, Nila, and Lіudmila NIANKO. "ENSURING THE SUSTAINABILITY OF PUBLIC FINANCES IN THE CONDITIONS OF SOCIAL AND ECONOMIC INSTABILITY." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (2023): 59–64. http://dx.doi.org/10.31891/2307-5740-2023-316-2-9.

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The purpose of the article is research and assessment of the stability of public finances as a component of the financial system of the state in conditions of instability. Early detection of threats to the stability of economic development and timely prevention of crisis situations is one of the most important long-term goals of the economic policy of the government of any country. The theoretical aspects of the public finance system are considered, namely: their essence, functions and structure, as well as the modern public finance system of Ukraine, its structure and component links. Public

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Savastieieva, Oksana. "ОЦІНКА ФІНАНСОВОЇ СТІЙКОСТІ МІСЦЕВИХ БЮДЖЕТІВ УКРАЇНИ В УМОВАХ ТРАНСФОРМАЦІЇ МІЖБЮДЖЕТНИХ ВІДНОСИН". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, № 4(20) (2019): 403–11. http://dx.doi.org/10.25140/2411-5215-2019-4(20)-403-411.

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The article analyzes the dynamics of changes in the main budget indicators at the local level and highlights the charac-teristic trends. The scientific and methodological approach to the complex assessment of the financial stability of local budg-ets is proposed. necessary to step up public policy instruments to attract additional sources of funding in a context of decen-tralization. The integral indicator of financial sustainability of local budgets of Ukraine in 2019 was calculated and found that in most regions it tended to decrease except Chernihiv, Kharkiv, Mykolaiv, Kirovograd, Kiev, Vin

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