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В последние годы партисипативный бюджет стал одним из наиболее динамично развивающихся институтов общественного участия. Партисипаторное бюджетирование направлено на вовлечение жителей конкретной территории в процессы принятия местными органами власти решений о расходовании бюджетных средств. Хорошо продуманный алгоритм партисипаторного бюджетирования должен задействовать максимально возможное количество жителей; такой подход приведет к рациональному и эффективному использованию бюджетных ресурсов местных территориальных образований. В статье анализируются проблемы партисипаторного бюджетирования в польских коммунах Явоже, Цешин, Кенты и Бельско-Бяла (юг Польши) и обсуждаются сопутствующие задачи. Была выдвинута гипотеза: низкая эффективности расходования бюджетных средств в анализируемых коммунах связана со сложностью алгоритма партисипаторного бюджетирования. В основе анализа лежит обзор литературы, касающейся поправок в польском законодательстве, определяющих понятие партисипативного бюджета и правила его функционирования. В статье сравниваются различные составляющие алгоритмов, применяемых в процессе партисипаторного бюджетирования в исследуемых коммунах. Результаты исследования показали, что для оптимизации расходов бюджетных средств, повышения удовлетворенности местного населения и развития коммун необходимо трансформировать модель партисипаторного бюджетирования. Данные результаты могут быть использованы для оценки эффективности расходования средств в рамках партисипативного бюджета в других муниципалитетах региона. In recent years, participatory budgets are one of the most dynamically developing institutions of social participation. The implementation of the participatory budget in local government units is an endeavor to increase the degree of involvement of the inhabitants of a given community to co-decide on spending budget funds. Implementation of a participatory budget requires a well-constructed procedure, which will engage the highest possible number of residents and lead to a more rational and efficient utilisation of budget resources of local government units. We analysed the problems of the implementations of participatory budgets in the Polish communes of Jaworze, Cieszyn, Kçty and Bielsko-Biala (South of Poland) and discussed challenges, which accompanied this process. We hypothesised that the complicated and ambiguous participatory budget procedure is the reason for a low efficiency of spending funds under participatory budgets in the analysed communes. The analysis was based on the literature review of amendments to Polish legislation that define the notion of the participatory budget and lay foundations for its functioning. We compared various constituents of the procedure applied in the examined communes, used in the process of the participatory budget implementation. Research results indicated that the participatory budget model should be changed to optimise expenditure of local funds, increase local community satisfaction and accelerate the development of the commune. The results may be used to assess the effectiveness of the spending of funds under the participatory budget in other municipalities of the region.

Zusammenfassung In Zeiten einer in vielen Kommunen Deutschlands ungebremsten Haushaltskrise kommt der Frage nach der Rolle der staatlichen Finanzaufsicht uber die Kommunen eine ungebrochene praktische Bedeutung zu. Obwohl die Finanzaufsicht in allen deutschen Landern die Vorgabe ausgeglichener kommunaler Haushalte garantieren soll, beschrankte sich die wissenschaftliche Auseinandersetzung mit dieser Institution meist nur auf rechtlichformale Betrachtungen. Dieser Beitrag nimmt explizit die bisher vernachlassigte Vollzugspraxis der kommunalen Finanzaufsicht in den Blick und analysiert drei fur ihre Wirksamkeit als konstitutiv erachtete Aspekte: Die politische Unabhangigkeit der Aufsichtsbehorden, deren Durchsetzungsfahigkeit sowie die Kooperation mit den Kommunen. Der zentralen Frage nach der Bedeutung dieser Dimensionen und deren Bewertung in der Praxis wird in einem ersten, deskriptiven Schritt auf der Basis von bislang einzigartigen Umfragedaten und qualitativen Interviews begegnet. Konsequenterweise ergibt sich daraus die Frage nach zentralen Determinanten der einzelnen Dimensionen, die in einem zweiten, analytischen Schritt durch theoretisch hergeleitete politische und haushaltsbezogene Variablen empirisch beantwortet wird. Die Ergebnisse sind eindeutig: Die Wahrnehmung der Praxis kommunaler Finanzaufsicht ist am ehesten von der fiskalischen Problemlage vor Ort determiniert, Parteicouleur oder parteipolitische Kongruenz zwischen Burgermeister und Landrat spielen keine Rolle. Schlagworte: Kommunalfinanzen, kommunale Finanzaufsicht, Haushaltskrise, Kassenkredite ----- Effective financial supervision at the local level. Dimensions and determinants of its implementation Abstract From both a practical and scientific perspective, the controlling authorities for financial supervision play a crucial role at the local level in Germany, especially in the context of the enduring fiscal crisis (faced by a large part of municipalities for years and decades now). Despite their exceptionally important responsibility for ensuring balanced budgets in all municipalities, most prior research has focused solely on legal and formal, but not on practical aspects. By considering three central dimensions of financial supervision – political independence, assertiveness, cooperation with local authorities – we shift the focus to more practical, actorbased aspects. In a first descriptive step, we elaborate on the role of these three dimensions and their practical relevance by using novel survey data and evidence from qualitative interviews. In a second analytical step, we theoretically derive external political and fiscal determinants of these dimensions and test them empirically. The results reveal that the respective local fiscal pressure is much more meaningful in explaining the perception of the supervisory authorities than party affiliation or shared party affiliation between mayor and supervisor. Keywords: local government; public finance; financial supervision; fiscal authorities ----- Bibliographie: Ebinger, Falk/Zabler, Steffen/Person, Christian/Niemann, Friederike-Sophie/Geisler, Rene: Wirksame Finanzaufsicht uber die Kommunen. Dimensionen und Determinanten der Umsetzungspraxis, dms, 1-2018, S. 167-189. https://doi.org/10.3224/dms.v11i1.02

Lietuvos valstybė yra suskirstyta i savivaldybes, kurioms yra parduota dalis valstybinių funkcijų. Viena iš jų savivaldybių finansų tvarkymas ir biudžeto rengimas. Kiekviena Lietuvos Respublikos savivaldybė turi savo savivaldybės biudžetą, kuriame yra sudėlioti visi savivaldybių finansai. Biudžetas – vienas svarbiausių savivaldybių veiklos dokumentas, kuris padeda sutvarkyti, sukontroliuoti ir numatyti ateities finansus. Šiuo metu savivaldybėse taikomas programinio biudžeto sudarymo metodas., One of the municipal functions is financial management and budget formation. Each municipality of the Republic of Lithuania has its own budget, in which all financials are included. Budget is one of the most important activity documents, which helps to order, control and forecast future finance. Nowadays in municipalities the programming budget method is applied. The problem of the research: In municipal budgets the foreseeing finance is constituted to municipalities’ functions implementation, so the budgeting process, affirmation and implementation is one of the most important rights and duties of municipalities.

Zusammenfassung In Reaktion auf die kommunale Haushaltskrise haben mehrere deutsche Bundeslander so genannte Entschuldungsfonds oder Rettungsschirme fur ihre Kommunen eingefuhrt. Ziel ist eine betrachtliche Reduzierung der Liquiditatsverschuldung und der Abbau jahrlicher Defizite. Dazu verpflichten sich teilnehmende Kommunen per Vertrag zu verstarkten eigenen Konsolidierungsanstrengungen im Gegenzug fur finanzielle Hilfen aus den Fonds. Dieser Beitrag beschreibt die Haushaltssituation der kommunalen Ebene im Bundeslandervergleich und erortert Ziele, Hohe und Finanzierungsquellen sowie Teilnahmebedingungen und Sanktionspotentiale der Rettungsschirme. Des Weiteren analysiert der Artikel die Ursachen fur die Einfuhrung der Fonds und erortert ihre Problemlosungskapazitat. Aufgrund der einhergehenden Eingriffe in die kommunale Selbstverwaltung wird daruber hinaus die Frage der demokratischen Legitimation der Rettungsschirme thematisiert. Schlagworte: Gemeindefinanzen, Kommunalverschuldung, Kommunale Selbstverwaltung, Haushaltspolitik, Finanzpolitik Abstract ----- The Greeks of North Rhine-Westphalia: Bailout Funds for Local Authorities in the German Lander Abstract In response to budgetary problems of local government in Germany some federal states (Lander) established bailout funds for their highly indebted local authorities. These schemes commit local actors via individual contracts to strengthen their own consolidation efforts in return for fiscal aid. The ambitious aim is to reduce short-term lending considerably or to cut annual deficits completely. This article gives a comparative overview about the fiscal situation of local government in the different federal states and outlines the structure of the schemes in respect to the amounts and sources of funding as well as the conditions of participation and potential sanctions. Furthermore, this contribution explains the motives of the federal states and considers the problem-solving capacity of the schemes. Because the funds limit the political scope of local selfgovernment the consequences for local democracy are also briefly analysed. Keywords: local finance, local democracy, budgetary crisis, local governance, multi level governance ----- Bibliographie: Stolzenberg, Philipp/Heinelt, Hubert: „Die Griechen von NRW“. Kommunale Rettungsschirme der Bundeslander, dms – der moderne staat – Zeitschrift fur Public Policy, Recht und Management, 2-2013, S. 463-485. https://doi.org/10.3224/dms.v6i2.12

The bachelor's thesis deals with financial management of the municipality Červený Újezd. The aim of this thesis is to find out if the municipality of Červený Újezd managed from 2006 to 2015 with surplus, deficit or balanced budgets. Municipal budgets were analyzed to achieve the aim. It was found that the municipality managed with a surplus of 21 301 076 Kč during ten years. It was stated that the municipality managed efficiently.

This master`s thesis deals with the analysis of municipal budget in Jiřice since 2008 till 2015 and citizen participation in local government processes in general. The paper examines whether low citizen participation may decrease the benefits of decentralization processes. The work, according to the analysis of the municipal economy, concludes that some of the municipal documents have limited informational value, that it is complicated for citizens to understand the municipal economy, and finally that municipal economy in Jiřice is effective and observes public interests.

Thesis (M. Development and Management)--North-West University, Potchefstroom Campus, 2012 The Constitution of South Africa, 1996, requires local government to be democratic and accountable to local communities. Municipalities are also constitutionally bound to encourage the involvement of the communities in the affairs of local government. Section 152 of the Constitution of South Africa, 1996, sets out the rights of communities to be involved in the affairs of local government.Participation is not only about communicating information and addressing the needs of the community. Participation is also about building partnerships with the community, being accountable to the community, allowing the community to take part in policy decisions, capacitating the community to understand their rights and obligations as citizens, and allowing the community to participate actively in social, political and economic affairs. Local government as a sphere of government closest to the people plays a critical role in advancing the participation of the community. Chapter 4 of the Municipal Structures Act of 1998 requires that municipalities should establish ward committees in order to enhance participatory democracy. Ward committees were therefore established, as community structures, to play a role in advocating needs, aspirations, potentials and problems of the community. However, studies appear to be critical on the functionality of ward committees and argue that most ward committees are not functioning as intended. The purpose of the study is to establish whether Matlosana Local Municipality has created the environment for active participation through the ward committee system in order to enhance participatory democracy. The study further investigates whether the ward committees are functioning as intended and according to what the law requires. The researcher used a qualitative method to determine how Matlosana Local Municipality uses the ward committee system to enhance participatory democracy. The investigation revealed a number of challenges facing the ward committees which hinder their effectiveness. However, recommendations are recommended to assist the management of the municipality in making the system more effective. Masters

The Constitution of South Africa, 1996, requires local government to be democratic and accountable to local communities. Municipalities are also constitutionally bound to encourage the involvement of the communities in the affairs of local government. Section 152 of the Constitution of South Africa, 1996, sets out the rights of communities to be involved in the affairs of local government.Participation is not only about communicating information and addressing the needs of the community. Participation is also about building partnerships with the community, being accountable to the community, allowing the community to take part in policy decisions, capacitating the community to understand their rights and obligations as citizens, and allowing the community to participate actively in social, political and economic affairs. Local government as a sphere of government closest to the peopleplays a critical role in advancing the participation of the community. Chapter 4 of the Municipal Structures Act of 1998 requires that municipalities should establish ward committees in order to enhance participatory democracy. Ward committees were therefore established, as community structures, to play a role in advocating needs, aspirations, potentials and problems of the community. However, studies appear to be critical on the functionality of ward committees and argue that most ward committees are not functioning as intended. The purpose of the study is to establish whether MatlosanaLocal Municipality has created the environment for active participation through the ward committee system in order to enhance participatory democracy. Thestudy further investigates whether the ward committees are functioning as intended and according to what the law requires. The researcher used a qualitative method to determine how Matlosana Local Municipality uses the ward committee system to enhance participatory democracy. The investigation revealed a number of challenges facing the ward committees which hinder their effectiveness. However, recommendations are recommended to assist the management of the municipality in making the system more effective. Thesis (M. Development and Management)--North-West University, Potchefstroom Campus, 2012