Maksimova T.V.

Purpose. Development of a comprehensive methodology for analyzing the cash flow of a budgetary institution, which allows assessing the sufficiency and effectiveness of budgetary and extrabudgetary funding for providing public (municipal) services to the population, as well as improving existing approaches to analysis. Methods. During the research, methods such as observation and collection of facts, induction and deduction, analysis and synthesis, horizontal and vertical analysis methods, coefficient method were used. Results and practical significance. Based on the analysis of the authors' existing approaches to assessing the movement of funds of the budgetary institution, limitations of existing methods and the lack of a common methodology for analyzing the cash flows of public sector institutions were revealed. The complex methodology of cash flow analysis aimed at determining the dynamics and structure of their changes, determining the adequacy of budget financing and the effectiveness of using money resources (including funds from the provision of paid services) in achieving the goals and objectives of the budget institution in the provision of public (municipal) services. This method has been tested in the activity of the institution of social services for the population. Scientific novelty. Scientific novelty consists in developing an integrated methodology for analyzing the cash flows of a budgetary institution as a means of determining the sufficiency and effectiveness of using budgetary financing (subsidies) for rendering public (municipal) services to the public.