Published: 15 February 2017
Purpose. To develop the organizational and financial mechanism of budget programming of municipalities. Methods. In the research process, general scientific methods of research, methods of formal logic, economic-statistical methods and methods of graphical representation of data have been used. Results. On the basis of the existing mechanisms analysis in the field of budget programming, as well as the own findings an organizational and financial mechanism of budget programming of municipalities has been developed. As the key processes goal-setting, programming, budgeting and competitive assessment are justified. Also, the organizational links between processes are revealed. Scientific novelty. Unlike the existing mechanisms, the developed one is characterized by a local community, public bodies and local government partnership, as well as the system linking between programming and budgeting.