Importance The system of governmental and municipal institutions has been undergoing the reforming process for the last ten years. The State initiated the reforms due to the low efficiency of budgetary planning and a drop in the quality of public services. However, the public sector reforms mainly proved to be of pretentious and shallow nature. In this respect, evaluation of specific autonomous institution's operations may allow concluding about the practical significance of the reform in question. The research focuses on a financial framework for streamlining the operations of autonomous institutions. Objectives The objective of the research is to evaluate an effect the budgetary reform has on public institutions. The research pursues the following tasks: to evaluate financial indicators of autonomous institutions' performance; to analyze the formation and use of budgetary and extra-budgetary sources of finance in terms of public service quality indicators; to prepare recommendations on the ways to improve performance of institutions on an autonomous basis. Methods I use an abstract and logical method, vertical and horizontal analysis approaches, and correlation and regression modelling. Results As a result of the analysis, I prove the pretentious and ineffective nature of the reforms. I identify breaches in deadlines for preparing documents, and low efficiency of public finance allocated to cover institutions' expenses. The article presents the conclusion about difficulties and problems in budgetary planning and financing of activities to provide institutions with modern equipment meeting their needs and specifics. Based on the results of the analysis, I formulate recommendations for a healthcare institution. Conclusions and Relevance I conclude that it is necessary and reasonable to expand and broaden the authority of institutions seeking to secure extra-budgetary funds, and to involve the private sector into the public service sector. The recommendations will contribute to improving the effectiveness of autonomous institutions.
Keywords: autonomous institution, State finance, budgetary reform, financial independence
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