Effective working of local self-government body is totally depended on how correctly the budget is planned. According to the Georgian legislation about local-self government budget system, working on budget begins before 10 days until start of budget year and ends after 2 years, next year March 1 of new budget year. For this period project of budget is being preparing, public discussion of project and next adoption by Sakrebulo, fulfillment, at last report preparation of budget fulfillment and presentation for bodies of local self-government. All abovementioned stages in major cases have factious nature, terms are violated and nearly aren’t conducted public discussions of budget projects. Preliminary budget discussions have formal character, activeness of Sakrebulos members during discussion is very low, questions and comments nearly aren’t expressed In order to budget expenditure be purposeful, self-government body should have strategy and defined priorities. As a rule, budget should be based on social-economical development plan made during years. Social-economical development plan should be made for defined years and there should be considered strategy and objectives, which is planned by local self-government for the future. Social-economical development plan defines future politics, foreseen economics, defines priorities and make target programs considering them. Budget totally based on Social-economical development plan and target programs is oriented on results not expenditure.
Positive and negative sides of budget reserve funds of 5 municipalities’ detailed discussed expert report see in Georgian
