STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA

The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.
The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.
The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific research
Main results, and scope of it’s application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance) – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.
Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the Ministry of Finance the data necessary for the compilation and clarification of the macroeconomic and fiscal forecast; they constitute the programmes, which are funded by the state; finally, state budget appropriation managers are prepare programs, which later becomes the basis of the entire draft state budget.

1. Bivainis J., Butkevicius A. National budget expenditure planning. Pinigu studijos, 2002, no. 4, pp. 20–36. (In Lithuanian).

2. Ruskowski E., Stankiewicz J., Tyniewicki M., Zawadzka-Pak U.K. Short-term and long-term in the Public Finance. Warszawa, Lex Publ., 2014. 288 p. (In Polish).

3. Sudavicius B. Short-term and Long-term Budget Planning in the Republic of Lithuania. Teisė, 2013, vol. 87, pp. 7–19. (In Lithuanian).

4. Birmontiene T. The Constitutional Doctrine on the State Budget. Konstitucine jurisprudencija, 2012, no. 3(27), pp. 94–119. (In Lithuanian).

5. Posner P., Park Ch.-K. Role of the Legislature in the Budget Process: Recent Trends and Innovations. OECD Journal on Budgeting, 2007, vol. 7, iss. 3, pp. 1–26.

6. Kosikowski C. State Budget as Historical, Economical and Legal Category, in: Ruskowski E. (ed.). System of Finance Law, vol. II. Warszawa, Oficyna Publ., 2010, pp. 179–230. (In Polish).

7. Dudar G. et al. System of Public Finance in Poland and Lithuania. Bialystok, Temida 2 Publ., 2017. 250 p. (In Polish).

8. Konyukhova T. About budget appropriations, in: Gosudarstvo i pravo: Vyzovy XXI veka, Materials of the in-ternational scientific and practical conference. Moscow, Elit Publ., 2010, pp. 53–60. (In Russ.).

9. Abramchik L.Ya. Finance Law of the Republic of Belarus. Grodno, GrSU Publ., 2013. Available at: http://ebooks.grsu.by/fin_pravo/index.htm. (In Russ.).

10. Bogoslavtseva L.V., Gerasimova K.A. Budget planning and forecasting. Azov, AzovPechat Publ., 2016. 194 p. (In Russ.).

11. Komyagin D.L. Budget law of Russia. Moscow, Institut publichno-pravovykh issledovanii Publ., 2011. 351 p. (In Russ.).

12. Levisauskaite K., Ruskys G. Finance of State. Kaunas, VDU Publ., 2003. 180 p. (In Lithuanian).

13. Sudavicius B. Co-ordination of Short-term and Long-term Budget Revenues Planning in the Republic of Lith-uania, in: Karasyova (Sentsova) M.V. (ed.). Publichnye finansy i nalogovoe pravo, Iss. 4. Voronezh, VSU Publ., 2014, pp. 6–15. (In Russ.).

14. Astrauskas A., Cesonis G. Stages of Practical Use of Strategic Planning Principles in the Municipalities of Lithuania.Viesoji politika ir administravimas, 2008, no. 26, pp. 25–34. (In Lithuanian).

15. Bivainis J., Butkevicius A. State Budget Programmes Evaluation. Pinigu studijos, 2003, no. 1, pp. 50–64. (In Lithuanian).

16. Naraskeviciute V. Problems of Municipalities’ Budget Formation and Usage of Assignations in Lithuania. Ekonomika ir vadyba, 2008, no. 13, pp. 149–156. (In Lithuanian).

17. Hawkesworth I., Emery R., Wehner J., Saegert J. Budgeting in Lithuania. OECD Journal on Budgeting, 2010, vol. 3, pp. 1–36.

18. Kundrotiene N., Rekerta R. Implementation of Strategic Planning System in Lithuanian Public Administration Institutions. Viesoji politika ir administravimas, 2002, no. 3, pp. 57–63. (In Lithuanian).

19. Raipa A. Strategic Management: Methodological Searches. Viesoji politika ir administravimas, 2010, no. 32, pp. 151–153. (In Lithuanian).

20. Jurkoniene J., Karciauskiene R. Analysis of the Documents of Strategical Planning of Lithuania. Vilnius, Kurk Lietuvai Publ., 2017. 50 p. (In Lithuanian).

21. Bolton D.G., Harmer G.W. Standards of Excellence in Budget Presentation. Reston, ASBO, 2003. 312 p.