Challenges and Prospects of the Local Budget Process in Georgia

The monograph study includes analysis and evaluation of the current budget process in Georgia’s self-governing cities and the definition of the critical areas of its advancement. The study outcomes are provided in two chapters.The first chapter studies and evaluates the public financial reform and the government transfer policy in Georgia. Besides, the critical document of budget-making is reviewed, with the midterm action plans and the budget process; it also shows the difference between the fiscal revenues and payments in the self-governing cities and peculiarities of the process planning. The second chapter identifies the program budget advancement areas in the self-governing cities, elaborating recommendations for legislative, legal and methodic provision, and the efficiency audit role in the program budget evaluation.The book is for a wide range of readers: scientists, higher education lecturers, professors, and students; it will be useful for employees of the government and all stakeholders in the development of budget process.